{"id":116136,"date":"2017-01-27T12:25:51","date_gmt":"2017-01-27T03:25:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=116136"},"modified":"2017-04-12T12:44:37","modified_gmt":"2017-04-12T03:44:37","slug":"internal-control-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u533b\u7642\u6cd5\u4eba\u53ca\u3073\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u975e\u55b6\u5229\u7d44\u7e54\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5728\u308a\u65b9\u300d\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u3092\u516c\u8868\uff5e\u52b9\u679c\u7684\u304b\u3064\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u306b\u5c0e\u304f\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5728\u308a\u65b9\u3092\u691c\u8a0e\uff5e"},"content":{"rendered":"<div 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target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u4fdd\u969c\u30b7\u30b9\u30c6\u30e0\u3092\u652f\u3048\u308b\u975e\u55b6\u5229\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u691c\u8a0e\u300d\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c31\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u306f\u3001\u533b\u7642\u6cd5\u4eba\u53ca\u3073\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u975e\u55b6\u5229\u7d44\u7e54\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u3064\u3044\u3066\u7814\u7a76\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u6cd5\u4eba\u306f\u3001\u6c11\u9593\u975e\u55b6\u5229\u7d44\u7e54\u306e\u3046\u3061\u4e3b\u305f\u308b\u793e\u4f1a\u4fdd\u969c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4e3b\u4f53\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u7814\u7a76\u5831\u544a\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u7814\u7a76\u5831\u544a\u306e\u69cb\u6210\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2160\u3000\u672c\u7814\u7a76\u5831\u544a\u306b\u304a\u3051\u308b\u57fa\u672c\u7684\u306a\u554f\u984c\u610f\u8b58\u3068\u691c\u8a0e\u5bfe\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u6211\u304c\u56fd\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306e\u6982\u8981\u3068\u305d\u306e\u4e3b\u306a\u7279\u5fb4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u793e\u4f1a\u4fdd\u969c\u8ca1\u653f\u306e\u73fe\u72b6\u3068\u5c06\u6765\u898b\u901a\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\uff0e\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u4fdd\u969c\u30b7\u30b9\u30c6\u30e0\u306b\u5411\u3051\u305f\u8ab2\u984c\u3068\u8fd1\u5e74\u306e\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\uff14\uff0e\u57fa\u672c\u7684\u306a\u554f\u984c\u610f\u8b58\u3068\u691c\u8a0e\u5bfe\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2161\u3000\u793e\u4f1a\u4fdd\u969c\u306b\u95a2\u308f\u308b\u7d44\u7e54<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u53ca\u3073\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u306b\u304a\u3051\u308b\u8cc7\u91d1\u30d5\u30ed\u30fc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u793e\u4f1a\u4fdd\u969c\u95a2\u4fc2\u7d44\u7e54<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\uff13\uff0e\u533b\u7642\u6cd5\u4eba\u53ca\u3073\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u95a2\u308f\u308b\u8fd1\u5e74\u306e\u653f\u7b56\u52d5\u5411\u3068\u8ab2\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2162\u3000\u975e\u55b6\u5229\u7d44\u7e54\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u8a2d\u8a08\u3068\u8ab2\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u975e\u55b6\u5229\u7d44\u7e54\u306b\u304a\u3051\u308b\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u76ee\u7684<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u57fa\u672c\u8981\u7d20<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\uff13\uff0e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u308f\u308b\u8ab2\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2163\u3000\u6d77\u5916\u5236\u5ea6\u306e\u6982\u8981\uff08\u30a4\u30ae\u30ea\u30b9\u3001\u30aa\u30e9\u30f3\u30c0\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u30a4\u30ae\u30ea\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\uff12\uff0e\u30aa\u30e9\u30f3\u30c0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2164\u3000\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u4fdd\u969c\u306b\u5bc4\u4e0e\u3059\u308b\u975e\u55b6\u5229\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u52b9\u679c\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5b9f\u73fe<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u81ea\u7acb\u3057\u305f\u7d4c\u55b6\u3068\u5f37\u56fa\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u62c5\u4fdd\u3059\u308b\u74b0\u5883\u6574\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\uff0e\u975e\u55b6\u5229\u7d44\u7e54\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u3057\u3066\u306e\u4fdd\u967a\u8005\u3078\u306e\u671f\u5f85<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#800080;\">\uff08\uff12\uff09<\/span>\u8cac\u4efb\u3042\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u53c2\u753b\u3001<span style=\"color: #800080;\">\uff08\uff13\uff09<\/span>\u7d4c\u55b6\u3001\u76e3\u7763\u3001\u76e3\u67fb\u6a5f\u80fd\u306e\u5b58\u5728\u53ca\u3073<span style=\"color: #800080;\">\uff08\uff14\uff09<\/span>\u60c5\u5831\u958b\u793a\u3068\u900f\u660e\u6027\u3092\u6319\u3052\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\uff08\u7814\u7a76\u5831\u544a\u2172\uff5e\u2174\u300261\uff5e67\u30da\u30fc\u30b8\uff09\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:#4682B4;\">\n\t\t<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u7d4c\u55b6\u7406\u5ff5\u3001\u7d44\u7e54\u76ee\u7684\u3001\u7d4c\u55b6\u76ee\u6a19\u306e\u660e\u78ba\u5316<\/strong><\/h4>\n<ul>\n<li>\u7d44\u7e54\u76ee\u7684\u306f\u7d44\u7e54\u904b\u55b6\u306e\u57fa\u76e4\u3068\u306a\u308b\u3002<\/li>\n<li>\u6587\u66f8\u5316\u3055\u308c\u3001\u7d44\u7e54\u30e1\u30f3\u30d0\u30fc\u306b\u5171\u6709\u3055\u308c\u3001\u7406\u89e3\u3055\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/li>\n<li>\u5177\u4f53\u7684\u306a\u7d4c\u55b6\u76ee\u6a19\u306b\u843d\u3068\u3057\u8fbc\u3080\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u6226\u7565\u30fb\u8a08\u753b\u306e\u7b56\u5b9a\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7d4c\u55b6\uff08\u57f7\u884c\uff09\u6a5f\u80fd\u3068\u76e3\u7763\u6a5f\u80fd<\/strong><\/h4>\n<ul>\n<li>\u6a5f\u95a2\u8a2d\u8a08\u306e\u5f62\u614b\u306b\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u7d4c\u55b6\uff08\u57f7\u884c\uff09\u3068\u76e3\u7763\u306e\u4e21\u6a5f\u80fd\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u3088\u3046\u7d44\u7e54\u4f53\u5236\u304c\u69cb\u7bc9\u3055\u308c\u3001\u904b\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u8a55\u8b70\u54e1\u4f1a\u30fb\u793e\u54e1\u7dcf\u4f1a\u306b\u3088\u308b\u76e3\u7763<\/strong><\/h4>\n<ul>\n<li>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u30cb\u30fc\u30ba\u3092\u4ee3\u8868\u3057\u3066\u53c2\u753b\u3059\u308b\u8005\u304c\u76e3\u7763\u7d44\u7e54\u306e\u69cb\u6210\u54e1\u3068\u306a\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/li>\n<li>\u60a3\u8005\u4f1a\u3001\u5f93\u696d\u54e1\u7d44\u7e54\uff08\u52b4\u50cd\u7d44\u5408\u7b49\uff09\u3001\u4fdd\u967a\u8005\u56e3\u4f53\u7b49\u306e\u65e2\u5b58\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7d44\u7e54\u3084\u5730\u57df\u4fdd\u5065\u533b\u7642\u5354\u8b70\u4f1a\u3001\u5730\u57df\u30b1\u30a2\u4f1a\u8b70\u3068\u3044\u3063\u305f\u5730\u57df\u30ec\u30d9\u30eb\u3067\u8a2d\u7f6e\u3055\u308c\u308b\u533b\u7642\u30fb\u4ecb\u8b77\u306b\u3064\u3044\u3066\u306e\u5354\u8b70\u4f1a\u3068\u306e\u9023\u643a\u3082\u671f\u5f85\u3055\u308c\u308b\u3002<\/li>\n<li>\u76e3\u7763\u6a5f\u95a2\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u4e0a\u3067\u3001\u8a55\u8b70\u54e1\u306e\u9078\u4efb\u53ca\u3073\u69cb\u6210\u3001\u5f79\u5272\u53ca\u3073\u8cac\u4efb\u306e\u660e\u78ba\u5316\u3001\u7d44\u7e54\u7406\u5ff5\u53ca\u3073\u7d4c\u55b6\u65b9\u91dd\u306e\u5b58\u5728\u3001\u904b\u55b6\u306e\u900f\u660e\u6027\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u7406\u4e8b\u4f1a\u904b\u55b6\u3068\u7d4c\u55b6\u6a5f\u80fd\u306e\u5f37\u5316<\/strong><\/h4>\n<ul>\n<li>\u91cd\u8981\u306a\u696d\u52d9\u57f7\u884c\u3092\u6c7a\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u7406\u4e8b\u9577\u3092\u542b\u3080\u7406\u4e8b\u306e\u8077\u52d9\u57f7\u884c\u3092\u76e3\u8996\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u7406\u4e8b\u4f1a\u304c\u3001\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u3088\u3046\u904b\u55b6\u3055\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/li>\n<li>\u7d4c\u55b6\u6a5f\u80fd\u306e\u5f37\u5316\u306b\u306f\u3001PDCA\u30b5\u30a4\u30af\u30eb\u3092\u6709\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306e\u7d4c\u55b6\u6a5f\u80fd\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u65b9\u7b56\u3068\u3057\u3066\u3001\u30d0\u30e9\u30f3\u30b9\u306e\u53d6\u308c\u305f\u7406\u4e8b\u69cb\u6210\u3068\u7d4c\u55b6\u4eba\u6750\u306e\u7a4d\u6975\u7684\u306a\u767b\u7528\u3001\u5f79\u5272\u3068\u8cac\u4efb\u306b\u898b\u5408\u3063\u305f\u5f79\u54e1\u5831\u916c\u3001\u672c\u90e8\u6a5f\u80fd\u306e\u5f37\u5316\u3001PDCA\u30d7\u30ed\u30bb\u30b9\u306e\u69cb\u7bc9\u3068\u904b\u7528\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u5b9f\u52b9\u6027\u3042\u308b\u76e3\u4e8b\u76e3\u67fb<\/strong><\/h4>\n<ul>\n<li>\u76e3\u4e8b\u76e3\u67fb\u306e\u5b9f\u52b9\u6027\u3092\u9ad8\u3081\u308b\u4e0a\u3067\u6709\u52b9\u3068\u8003\u3048\u3089\u308c\u308b\u65b9\u7b56\u3068\u3057\u3066\u3001\u9069\u4efb\u8005\u306e\u9078\u4efb\u3001\u5ba2\u89b3\u6027\u30fb\u7b2c\u4e09\u8005\u6027\u306e\u78ba\u4fdd\u3001\u76e3\u67fb\u6642\u9593\u306e\u78ba\u4fdd\u3068\u9069\u6b63\u5831\u916c\u3001\u696d\u52d9\u898f\u7bc4\u306e\u78ba\u7acb\u3001\u6240\u8f44\u5e81\u30fb\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u95a2\u4fc2\u3068\u5f79\u5272\u53ca\u3073\u8cac\u4efb\u306e\u6574\u7406\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #4682B4;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u60c5\u5831\u958b\u793a\u3068\u8a55\u4fa1<\/strong><\/h4>\n<ul>\n<li>\u975e\u55b6\u5229\u7d44\u7e54\u306e\u60c5\u5831\u958b\u793a\u5236\u5ea6\u306f\u5f37\u5316\u3055\u308c\u3064\u3064\u3042\u308b\u304c\u3001\u60c5\u5831\u306e\u8cea\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3001\u60c5\u5831\u30a2\u30af\u30bb\u30b9\u306e\u554f\u984c\u7b49\u306e\u8ab2\u984c\u3082\u591a\u3044\u3002<\/li>\n<li>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3068\u3063\u3066\u5206\u304b\u308a\u3084\u3059\u3044\u5f62\u3067\u4f1d\u9054\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u304b\u3064\u3001\u5bb9\u6613\u306b\u30a2\u30af\u30bb\u30b9\u53ef\u80fd\u306a\u72b6\u614b\u3068\u306a\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p 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>\u5e73\u621029\u5e74\uff11\u670825\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u4fdd\u969c\u30b7\u30b9\u30c6\u30e0\u3092\u652f\u3048\u308b\u975e\u55b6\u5229\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u691c\u8a0e\u300d\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c31\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u7814\u7a76\u5831\u544a\u306f\u3001\u533b\u7642\u6cd5\u4eba\u53ca\u3073\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u975e\u55b6\u5229\u7d44\u7e54\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u3064\u3044\u3066\u7814\u7a76\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u6cd5\u4eba\u306f\u3001\u6c11\u9593\u975e\u55b6\u5229\u7d44\u7e54\u306e\u3046\u3061\u4e3b\u305f\u308b\u793e\u4f1a\u4fdd\u969c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4e3b\u4f53\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,280,235,167,289],"tags":[654,316,440,139],"backnumber":[1878],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 18:55:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116136"}],"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=116136"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116136\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=116136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=116136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=116136"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=116136"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=116136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}