{"id":119630,"date":"2017-03-21T13:23:02","date_gmt":"2017-03-21T04:23:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=119630"},"modified":"2017-03-31T12:04:39","modified_gmt":"2017-03-31T03:04:39","slug":"financial-accounting-others-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff5e\u79fb\u7ba1\u306b\u4f34\u3044\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\u306f\u5ec3\u6b62\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u306f\u8a72\u5f53\u305b\u305a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u6b63\u5f0f\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u79fb\u7ba1\u306b\u4f34\u3044\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\u306f\u5ec3\u6b62\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u306f\u8a72\u5f53\u305b\u305a\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u8ffd\u8a18\uff1a2017\/3\/31\u3015<br \/>\n2017\/3\/29\u306bASBJ\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/tax.shtml\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c59\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u300d\u306b\u4f34\u3044\u3001\u672c\u7a3f\u306e<span style=\"color: #ff0000;\">\u8d64\u5b57\u90e8\u5206<\/span>\u3092\u8ffd\u8a18\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff13\u670816\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621028\u5e7411\u6708\uff19\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3088\u308a\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u304c\u516c\u8868\uff5e\u79fb\u7ba1\u306b\u4f34\u3046\u5b9f\u8cea\u7684\u306a\u5185\u5bb9\u5909\u66f4\u306f\u610f\u56f3\u305b\u305a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-11\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/tax\/\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u300c\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c63\u53f7\uff09\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u79fb\u7ba1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u306a\u304a\u3001\u5e73\u621029\u5e74\uff13\u670829\u65e5\u306b\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/tax.shtml\" target=\"_blank\"><span style=\"color: #ff0000;\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c59\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/span><\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u300d\u3068\u3044\u3046\uff09\u304c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/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\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u5185\u5bb9\u3092\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u8868\u73fe\u306e\u898b\u76f4\u3057\u3084\u8003\u3048\u65b9\u306e\u6574\u7406\u7b49\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5b9f\u8cea\u7684\u306a\u5185\u5bb9\u306e\u5909\u66f4\u306f\u610f\u56f3\u3057\u3066\u3044\u306a\u3044\u3068\u306e\u3053\u3068\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;\">\u2460\u3000\u300c\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c63\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\uff09\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u90e8\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u90e8\u5206\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u8868\u793a\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u4e8b\u696d\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\uff09\u306e\u958b\u793a<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6b21\u306e\u4e8b\u9805\u306b\u9069\u7528\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6211\u304c\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u306e\u3046\u3061\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u4ee5\u4e0b\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6211\u304c\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u306e\u3046\u3061\u53d7\u53d6\u5229\u606f\u53ca\u3073\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u306b\u8ab2\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u306e\u3046\u3061\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u958b\u793a<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u306e\u3082\u306e\u306f\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\uff08\u4f1a\u8a08\u57fa\u6e9626\u9805\uff5e27\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color: #9ACD32;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9acd32;\">\uff08\uff41\uff09<\/span>\u3000\u4e8b\u696d\u6240\u7a0e\u53ca\u3073\u7279\u5225\u571f\u5730\u4fdd\u6709\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9acd32;\">\uff08\uff42\uff09<\/span>\u3000\u6d88\u8cbb\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9acd32;\">\uff08\uff43\uff09<\/span>\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9acd32;\">\uff08\uff44\uff09<\/span>\u3000\u5728\u5916\u5b50\u4f1a\u793e\u3084\u5728\u5916\u652f\u5e97\u7b49\u304c\u6240\u5728\u5730\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/p>\n<\/div>\n<p><span style=\"color: #ff0000;\">\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3066\uff08\u30b3\u30e1\u30f3\u30c8No.20\uff09\u3001\u78ba\u5b9a\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\uff13\u9805\u304c\u8ffd\u52a0\u8a18\u8f09\u3055\u308c\u3001\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\u300d\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306e\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u53d6\u6271\u3044\u304c\u9069\u7528\u3055\u308c\u308b\u300d\u3068\u898f\u5b9a\u3055\u308c\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u306b\u5f93\u3044\u7b97\u5b9a\u3057\u305f\u984d\uff08\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308a\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u3092\u542b\u3080\uff09\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u300c\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u300d\u306b\u306f\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u307b\u304b\u306b\u3001\u4f4f\u6c11\u7a0e\uff08\u5747\u7b49\u5272\uff09\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\uff09\u3092\u542b\u3080\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u66f4\u6b63\u7b49\u306b\u3088\u308b\u8ffd\u5fb4\u53ca\u3073\u9084\u4ed8<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u904e\u5e74\u5ea6\u306e\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3001\u66f4\u6b63\u7b49\uff08\u66f4\u6b63\u53ca\u3073\u4fee\u6b63\u7533\u544a\uff09\u306b\u3088\u308a\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u5f53\u8a72\u8ffd\u5fb4\u7a0e\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\uff14\u9805\uff08\uff18\uff09\u306b\u5b9a\u3081\u308b\u8aa4\u8b2c\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u3092\u9664\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u8ffd\u5fb4\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\uff08\u66f4\u6b63\u7b49\u306b\u3088\u308b\u8ffd\u5fb4\u306b\u4f34\u3046\u5ef6\u6ede\u7a0e\u3001\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u91d1\u53ca\u3073\u52a0\u7b97\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8ffd\u5fb4\u7a0e\u984d\u306b\u542b\u3081\u3066\u51e6\u7406\u3059\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u904e\u5e74\u5ea6\u306e\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3001\u66f4\u6b63\u7b49\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u78ba\u5b9f\u306b\u898b\u8fbc\u307e\u308c\u3001\u5f53\u8a72\u9084\u4ed8\u7a0e\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff14\u9805\uff08\uff18\uff09\u306b\u5b9a\u3081\u308b\u8aa4\u8b2c\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u3092\u9664\u3044\u3066\u3001\u5f53\u8a72\u9084\u4ed8\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u904e\u5e74\u5ea6\u306e\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3001\u66f4\u6b63\u7b49\u306b\u3088\u308a\u8ffd\u5fb4\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u305f\u304c\u3001\u5f53\u8a72\u8ffd\u5fb4\u306e\u5185\u5bb9\u3092\u4e0d\u670d\u3068\u3057\u3066\u6cd5\u7684\u624b\u6bb5\u3092\u53d6\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u78ba\u5b9f\u306b\u898b\u8fbc\u307e\u308c\u3001\u5f53\u8a72\u9084\u4ed8\u7a0e\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\uff17\u9805\u3068\u540c\u69d8\u306b\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff14\u9805\uff08\uff18\uff09\u306b\u5b9a\u3081\u308b\u8aa4\u8b2c\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u3092\u9664\u3044\u3066\u3001\u5f53\u8a72\u9084\u4ed8\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<p><span style=\"color: #ff0000;\">\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u3067\u306f\u3001\u516c\u958b\u8349\u684832\u9805\u306e\u300c\u8ffd\u5fb4\u7a0e\u984d\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3092\u4e0d\u670d\u3068\u3057\u3066\u6cd5\u7684\u624b\u6bb5\u3092\u53d6\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u5f53\u8a72\u53d6\u6271\u3044\u306b\u304a\u3044\u3066\u8ffd\u5fb4\u7a0e\u984d\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3084\u7d0d\u4ed8\u7a0e\u984d\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u306f\u6392\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u300d\u3068\u3044\u3046\u8868\u73fe\u3067\u306f\u3001\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u305f\u7d0d\u4ed8\u7a0e\u984d\u3092\u8cbb\u7528\u3068\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3084\u7d0d\u4ed8\u7a0e\u984d\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u306b\u3042\u308a\u5f97\u308b\u3068\u306e\u8aa4\u89e3\u3092\u4e0e\u3048\u304b\u306d\u306a\u3044\u306a\u3069\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u305f\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u5f53\u8a72\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u78ba\u5b9a\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u306e34\u9805\u306e\u8868\u73fe\u304c\u516c\u958b\u8349\u6848\u304b\u3089\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/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:#ff0000;border-color:#ff0000;\">\n\t\t<p>\u3010\u30b3\u30e1\u30f3\u30c8No.8\u3011<\/p>\n<p>\u76e3\u67fb\u4fdd\u8a3c\u5b9f\u52d9\u6307\u91dd\u7b2c63\u53f7\u3067\u306f\u3001\u300c\u8ffd\u5fb4\u7a0e\u984d\u306b\u95a2\u3057\u3066\u3001\u8ab2\u7a0e\u3092\u4e0d\u670d\u3068\u3057\u3066\u305d\u306e\u64a4\u56de\u3092\u6c42\u3081\u6cd5\u7684\u624b\u6bb5\u3092\u53d6\u308b\u3053\u3068\u3092\u4f1a\u793e\u304c\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u60f3\u5b9a\u3055\u308c\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u7684\u624b\u6bb5\u3092\u53d6\u308b\u4f1a\u793e\u306e\u610f\u601d\u306e\u307f\u3067\u306f\u672a\u7d0d\u4ed8\u984d\u306e\u4e0d\u8a08\u4e0a\u3042\u308b\u3044\u306f\u7d0d\u4ed8\u7a0e\u984d\u306e\u4eee\u6255\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8ffd\u5fb4\u7a0e\u984d\u306b\u3064\u3044\u3066\u6cd5\u7684\u624b\u6bb5\u3092\u53d6\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u304a\u3044\u3066\u8ffd\u5fb4\u7a0e\u984d\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u305b\u305a\u7d0d\u4ed8\u7a0e\u984d\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5b9f\u52d9\u3067\u306f\u57fa\u672c\u7684\u306b\u306f\u898b\u3089\u308c\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u3001\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u6392\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u8868\u73fe\u3067\u3042\u3063\u305f\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u300c\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u8ffd\u5fb4\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002\u300d\u3068\u306e\u8868\u73fe\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u3001\u672c\u516c\u958b\u8349\u6848\u7b2c32\u9805\uff08\u672c\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u9805\uff09\u306e\u8a18\u8f09\u3092\u4fee\u6b63\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u958b\u793a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff08\u53c8\u306f\u640d\u5931\uff09\u306e\u6b21\u306b\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u4e8b\u696d\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5408\u7406\u7684\u306a\u914d\u5206\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u305d\u306e\u4e00\u90e8\u3092\u58f2\u4e0a\u539f\u4fa1\u3068\u3057\u3066\u8868\u793a\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u3046\u3061\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u7a0e\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8ca0\u50b5\u306e\u533a\u5206\u306b\u3001\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u7a0e\u984d\u304c\u3001\u4e2d\u9593\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3055\u308c\u305f\u7a0e\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u7b49\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3068\u304d\u3001\u5f53\u8a72\u9084\u4ed8\u7a0e\u984d\u306e\u3046\u3061\u53d7\u9818\u3055\u308c\u3066\u3044\u306a\u3044\u7a0e\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u306e\u533a\u5206\u306b\u3001\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u3001\u53d7\u53d6\u5229\u606f\u53ca\u3073\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u306b\u8ab2\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e\u3001\u66f4\u6b63\u7b49\u306b\u3088\u308b\u8ffd\u5fb4\u53ca\u3073\u9084\u4ed8\u306b\u95a2\u3059\u308b\u8868\u793a\u306b\u3064\u3044\u3066\u3082\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u3067\u306f\u3001\u4e8b\u696d\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\uff09\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\u306e\u300c\uff12\uff0e\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\u3092\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3059\u308b\u3053\u3068\u306e\u7406\u7531\u300d\u3092\u8ffd\u52a0\u3059\u3079\u304d\u3068\u306e\u30b3\u30e1\u30f3\u30c8\uff08\u30b3\u30e1\u30f3\u30c8No.12\uff09\u3092\u53d7\u3051\u3066\u3001\u78ba\u5b9a\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u306e37\u9805\u304c\u8ffd\u52a0\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u4f4f\u6c11\u7a0e\uff08\u5747\u7b49\u5272\uff09\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u306b\u3064\u3044\u3066\u3082\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u305f\u304c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\u306e\u691c\u8a0e\u6642\u70b9\u306e\u72b6\u6cc1\u3068\u5927\u304d\u304f\u7570\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3057\u3001\u516c\u958b\u8349\u6848\u306e\u307e\u307e\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u30b3\u30e1\u30f3\u30c8No.14\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u516c\u8868\u65e5\uff08\u5e73\u621029\u5e74\uff13\u670816\u65e5\uff09\u4ee5\u5f8c\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u90e8\u5206\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u8868\u793a\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\uff09\u306f\u5ec3\u6b62\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff13\u670816\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27 \u53f7\uff09\u306b\u4f34\u3063\u3066\u3001\u6b21\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u5ec3\u6b62\u53ca\u3073\u6539\u6b63\u306b\u3064\u3044\u3066\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u300c\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c63\u53f7\uff09\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31&amp;\uff21\u300d\u306e\u6539\u6b63\uff08\uff3112\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u300c\u914d\u5f53\u7b49\u306e\u984d\u306b\u4fc2\u308b\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u3092\u524a\u9664\uff09<\/p>\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\uff13\u670816\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621028\u5e7411\u6708\uff19\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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":[370,275,178,180,167,231,289],"tags":[348,592,323,456,373,356],"backnumber":[1885],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 02:43:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/119630"}],"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=119630"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/119630\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=119630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=119630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=119630"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=119630"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=119630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}