{"id":115876,"date":"2017-03-30T10:15:40","date_gmt":"2017-03-30T01:15:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115876"},"modified":"2017-03-29T10:45:04","modified_gmt":"2017-03-29T01:45:04","slug":"institutional-accounting-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-24\/","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\u7b2c21\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u3067\u4e0d\u7d71\u4e00\u3068\u306a\u3063\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\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\u7b2c21\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9023\u7d50\u3068\u500b\u5225\u3067\u4e0d\u7d71\u4e00\u3068\u306a\u3063\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\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<p>\u4eca\u5e74\u306e\u9023\u8f09\u306e\u30e9\u30b9\u30c8\u3068\u306a\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/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\u4f8b21\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3001\u4e0d\u7d71\u4e00\u306a\u8868\u73fe\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-mis21-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115880\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-1.png\" alt=\"\" width=\"1141\" height=\"921\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-1.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-1-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-1-1024x826.png 1024w\" sizes=\"(max-width: 1141px) 100vw, 1141px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b21\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u540c\u3058\u4f1a\u793e\u30fb\u540c\u3058\u5e74\u5ea6\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u306b\uff12\u30f6\u6240\u3001\u9055\u548c\u611f\u306e\u3042\u308b\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u540c\u3058\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u9023\u7d50\u3068\u500b\u5225\u3067\u8868\u73fe\u304c\u9055\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63a2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8868\u73fe\u306f\u305d\u308d\u3048\u305f\u307b\u3046\u304c\u3088\u3044<\/strong><\/h4>\n<p>\u6b63\u89e3\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6b63\u3057\u304f\u4fee\u6b63\u3057\u305f\u3068\u3053\u308d\u3092\u8d64\u5b57\u306b\u3057\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115881\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-2.png\" alt=\"\" width=\"1141\" height=\"921\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-2.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-2-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-2-1024x826.png 1024w\" sizes=\"(max-width: 1141px) 100vw, 1141px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b21\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u3001\u8868\u4e2d\u306e\u671f\u9996\u6b8b\u9ad8\u3068\u671f\u672b\u6b8b\u9ad8\u3092\u8868\u3059\u8a00\u3044\u307e\u308f\u3057\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9023\u7d50\u3068\u500b\u5225\u3067\u7570\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<div style=\"padding: 10px 10px 10px 40px; border: 3px double #ff8c00; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\"><span style=\"color: #333399;\">\u9023\u7d50<\/span>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u6b8b\u9ad8<\/span>\u3000\u21d4\u3000<span style=\"color: #993300;\">\u500b\u5225<\/span>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5f53\u671f\u9996\u6b8b\u9ad8<\/span><br \/>\n<span style=\"color: #333399;\">\u9023\u7d50<\/span>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5e73\u621029\u5e74\uff13\u670831\u65e5\u6b8b\u9ad8<\/span>\u3000\u21d4\u3000<span style=\"color: #993300;\">\u500b\u5225<\/span>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5f53\u671f\u672b\u6b8b\u9ad8<\/span><\/div>\n<p>\u300c\u5e74\u6708\u65e5\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3082\u3001\u300c\u671f\u9996\u3001\u671f\u672b\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3082\u3001\u3069\u3061\u3089\u3067\u3082\u69cb\u308f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u540c\u3058\u4f1a\u793e\u30fb\u540c\u3058\u5e74\u5ea6\u306e\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3068\u8a08\u7b97\u66f8\u985e\u3067\u3042\u308c\u3070\u3001\u8868\u73fe\u3092\u305d\u308d\u3048\u305f\u65b9\u304c\u3088\u3044\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u306b\u63b2\u8f09\u3057\u305f\u6b63\u89e3\u3067\u306f\u3001\u300c\u671f\u9996\u3001\u671f\u672b\u300d\u306b\u7d71\u4e00\u3057\u305f\u5f62\u3067\u4fee\u6b63\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8d77\u3053\u308b\u3079\u304f\u3057\u3066\u8d77\u3053\u308b\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u306f\u3001\u5206\u985e\u3067\u3044\u3046\u3068\u300c\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u300d\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u9023\u8f09\u306e<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\u7b2c10\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-13\/\" target=\"_blank\">\u3010\u7b2c10\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306f\u300c\u5206\u696d\u304c\u62db\u304f\u30df\u30b9\u300d\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b21\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\uff21\u3055\u3093\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\uff22\u3055\u3093\u304c\u4f5c\u6210\u3057\u305f\u3068\u3053\u308d\u3001\uff21\u3055\u3093\u306f\u671f\u9996\u3068\u671f\u672b\u306e\u8868\u73fe\u3092\u300c\u5e74\u6708\u65e5\u300d\u3067\u3001\uff22\u3055\u3093\u306f\u300c\u671f\u9996\u3001\u671f\u672b\u300d\u3068\u8a18\u8f09\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3069\u3061\u3089\u3082\u5358\u54c1\u3067\u898b\u308b\u5206\u306b\u306f\u554f\u984c\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u3089\u3092\u5408\u308f\u305b\u305f\u3068\u304d\u306b\u3001\u8abf\u548c\u3092\u6b20\u304f\u7d50\u679c\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u5206\u696d\u306f\u4ed5\u4e8b\u306e\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u304c\u3001\u5404\u62c5\u5f53\u8005\u306f\u3001\u81ea\u5206\u306e\u62c5\u5f53\u4f5c\u696d\u306b\u3057\u304b\u6ce8\u610f\u3092\u5411\u3051\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u6b20\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u7d30\u5206\u5316\u3055\u308c\u30d0\u30e9\u30d0\u30e9\u306b\u9032\u3093\u3060\u5404\u4f5c\u696d\u306f\u3001\u6700\u7d42\u7684\u306b\uff11\u3064\u306b\u307e\u3068\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u3053\u306b\u65b0\u305f\u306a\u4f5c\u696d\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u300e\u5168\u4f53\u3068\u3057\u3066\u306e\u7d71\u4e00\u611f\u3092\u78ba\u8a8d\u3059\u308b\u300f\u3068\u3044\u3046\u4f5c\u696d\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u304c\u8ab0\u306e\u4ed5\u4e8b\u306b\u306a\u308b\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u8ab0\u3082\u81ea\u5206\u306e\u4ed5\u4e8b\u3060\u3068\u306f\u601d\u308f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u8ab0\u3082\u30c1\u30a7\u30c3\u30af\u3057\u306a\u3044\u306e\u3067\u3059\u304b\u3089\u3001\u305d\u3053\u3067\u30df\u30b9\u304c\u8d77\u3053\u308b\u306e\u306f\u5f53\u7136\u3068\u8a00\u3048\u3070\u5f53\u7136\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u985e\u4f3c\u4e8b\u4f8b\u306e\u7d39\u4ecb<\/strong><\/h4>\n<p>\u671f\u9996\u6b8b\u9ad8\u3001\u671f\u672b\u6b8b\u9ad8\u306e\u8868\u73fe\u306b\u3064\u3044\u3066\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306b\u306f\u3001\u985e\u4f3c\u306e\u4e8b\u4f8b\u304c\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\u4f8b21\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u3067\u8868\u73fe\u304c\u4e0d\u7d71\u4e00\u3068\u306a\u3063\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-mis21-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115882\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-3.png\" alt=\"\" width=\"1029\" height=\"851\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-3.png 1029w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-3-300x248.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-3-1024x846.png 1024w\" sizes=\"(max-width: 1029px) 100vw, 1029px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b21\uff0d\uff12\u3011<\/strong><\/span>\u306f\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4e0a\u6bb5\u3067\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u671f\u9996\u6b8b\u9ad8\u300d\u3001\u4e0b\u6bb5\u3067\u300c\u5f53\u671f\u9996\u6b8b\u9ad8\u300d\u3068\u3057\u3066\u3044\u308b\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u540c\u3058\u8868\u306e\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u306f\u540c\u3058\u8868\u73fe\u3067\u306a\u3051\u308c\u3070\u304a\u304b\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\u306f<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-20\/\" target=\"_blank\">\u3010\u7b2c17\u56de\u3011<\/a>\u3067\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u9023\u7d50\u3068\u500b\u5225\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f8b\u3082\u7d39\u4ecb\u3057\u3066\u304a\u304d\u3057\u3087\u3046\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\u4f8b21\uff0d\uff13\u3011<\/strong><\/span><br \/>\n<strong>\u300c\uff11\u5e74\u5185\u300d\u3068\u300c\uff11\u5e74\u4ee5\u5185\u300d\u306e\u3069\u3061\u3089\u304b\u306b\u7d71\u4e00\u3059\u3079\u304d\u3082\u306e<\/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-mis21-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115879\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-4.png\" alt=\"\" width=\"877\" height=\"1483\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-4.png 877w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-4-177x300.png 177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis21-4-605x1024.png 605w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><\/a><\/p>\n<p>\u540c\u3058\u4f1a\u793e\u30fb\u540c\u3058\u5e74\u5ea6\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3059\u3002<br \/>\n\u9577\u671f\u501f\u5165\u91d1\u306e\u3046\u3061\u3001\uff11\u5e74\u5185\u8fd4\u6e08\u4e88\u5b9a\u5206\u306e\u79d1\u76ee\u540d\u304c\u5fae\u5999\u306b\u9055\u3063\u3066\u3044\u307e\u3059\u306d\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:#B22222;\">\n\t\t<p style=\"text-align: center;\">\u300c<span style=\"border-bottom: double 3px #B22222;\">\uff11\u5e74\u5185<\/span>\u8fd4\u6e08\u4e88\u5b9a\u30fb\u30fb\u30fb\u300d \u21d4 \u300c<span style=\"border-bottom: double 3px #B22222;\">\uff11\u5e74\u4ee5\u5185<\/span>\u8fd4\u6e08\u4e88\u5b9a\u30fb\u30fb\u30fb\u300d<\/p>\n<\/div>\n<p>\u300c\uff11\u5e74\u5185\u300d\u300c\uff11\u5e74\u4ee5\u5185\u300d\u306e\u3069\u3061\u3089\u3067\u3082\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u3082\u3084\u306f\u308a\u7d71\u4e00\u3057\u3066\u304a\u304f\u3079\u304d\u3068\u3053\u308d\u3067\u3057\u3087\u3046\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>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u30fb\u8a08\u7b97\u66f8\u985e\u306f\u3001\u300c\u4e0d\u7d71\u4e00\u306a\u8868\u73fe\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u901a\u3057\u8aad\u307f\u3059\u308b\u3053\u3068\u3082\u5927\u4e8b\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\u9023\u8f09\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\u4f8b21\uff0d\uff11\u3011\u306f\u3001\u540c\u3058\u4f1a\u793e\u30fb\u540c\u3058\u5e74\u5ea6\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u3002<br \/>\n\u3053\u306e\u4e2d\u306b\uff12\u30f6\u6240\u3001\u9055\u548c\u611f\u306e\u3042\u308b\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<br \/>\n\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u540c\u3058\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u9023\u7d50\u3068\u500b\u5225\u3067\u8868\u73fe\u304c\u9055\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u63a2\u3057\u3066\u307f\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],"backnumber":[1887],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:15:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115876"}],"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=115876"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115876\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=115876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=115876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=115876"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=115876"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=115876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}