{"id":128787,"date":"2017-07-20T10:20:34","date_gmt":"2017-07-20T01:20:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=128787"},"modified":"2018-07-25T16:26:43","modified_gmt":"2018-07-25T07:26:43","slug":"corporation-article-528","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-528\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c45\u56de\u3011\u300c\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7b56\u5b9a\u304c\u7a0e\u52d9\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c45\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7b56\u5b9a\u304c\u7a0e\u52d9\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\uff08\uff17\u670820\u65e5\uff09\u306b\u3082\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2017\/2017-0720.html\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d\u7b49\u3092\u516c\u8868\u3059\u308b\u4e88\u5b9a\u3068\u601d\u308f\u308c\u308b\uff08\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\uff13\u30f6\u6708\uff09\u3002\u5e73\u621027\u5e74\uff13\u6708\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u7b56\u5b9a\u306b\u7740\u624b\u3057\u3066\u4ee5\u6765\u3001\uff12\u5e74\u3092\u8d85\u3048\u308b\u691c\u8a0e\u3092\u7d4c\u3066\u3001\u307e\u3068\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3068\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u3068\u304c\u5171\u540c\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3092\u884c\u3044\u3001\u5e73\u621026\u5e74\uff15\u6708\u306b\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\uff08IFRS 15\u53f7\u3001Topic 606\uff09\u304c\u516c\u8868\u3055\u308c\u3001EU\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u307b\u307c\u540c\u4e00\u306e\u4f1a\u8a08\u57fa\u6e96\u304c2018\u5e74\uff11\u6708\uff11\u65e5\u306b\u767a\u52b9\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247\u306b\u3001\u300c\u58f2\u4e0a\u9ad8\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u5305\u62ec\u7684\u306a\u57fa\u6e96\u304c\u5b58\u5728\u3057\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007IFRS15\u53f7\u3092\u5168\u9762\u7684\u306b\u63a1\u7528<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u516c\u958b\u8349\u6848\u306f\u3001\u57fa\u672c\u7684\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u3082\u306b\u3001IFRS15\u53f7\u306e\u5b9a\u3081\u3092\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3068\u3057\u305f\u4e0a\u3067\u3001\u3053\u308c\u307e\u3067\u308f\u304c\u56fd\u3067\u884c\u308f\u308c\u3066\u304d\u305f\u5b9f\u52d9\u7b49\u306b\u914d\u616e\u3059\u3079\u304d\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u3001\u300c\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u7684\u306b\u5b9a\u3081\u308b\u304b\u305f\u3061\u3068\u306a\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u56fd\u5185\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u51fa\u8377\u6642\u70b9\u7b49\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u4ed6\u306b\u3082\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u306b\u95a2\u3057\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u89b3\u70b9\u3067\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306e\u53d6\u6271\u3044\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3057\u3001\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5de5\u4e8b\u5951\u7d04\u53ca\u3073\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u6271\u3044\u3084\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u306f\u591a\u5c90\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3053\u308c\u307e\u3067\u306e\u5b9f\u52d9\u3068\u306e\u5dee\u7570<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u6848\u306e\u57fa\u672c\u7684\u306a\u69cb\u9020\u306f\u3001IFRS15\u53f7\u3068\u540c\u69d8\u3001\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<span style=\"font-size: 12px;\">\uff08\u5951\u7d04\u306e\u8b58\u5225\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u3001\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3001\u53ce\u76ca\u306e\u8a8d\u8b58\uff09<\/span>\u306b\u57fa\u3065\u304d\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3001\u652f\u914d\u306e\u79fb\u8ee2\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u7b49\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4e00\u5b9a\u306e\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u4e3b\u306b\u3001\u6b21\u306e\u73fe\u884c\u306e\u5b9f\u52d9\u306e\u53d6\u6271\u3044\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306e\u5f15\u5f53\u91d1\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6d88\u8cbb\u7a0e\u306e\u7a0e\u8fbc\u65b9\u5f0f\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5272\u8ce6\u8ca9\u58f2\u306b\u304a\u3051\u308b\u5272\u8ce6\u57fa\u6e96\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a08\u4e0a<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u984d\u306e\u8a08\u4e0a\u57fa\u6e96<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u300c\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u304b\u3089\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\uff08\u6cd5\u6cd522\u2460\uff09\u3068\u3055\u308c\u3001\u300c\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u30fb\u30fb\u30fb\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u3068\u3059\u308b\u300d\uff08\u6cd5\u6cd522\u2461\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u5236\u5b9a\u7d4c\u7def\u304b\u3089\u3059\u308b\u3068\u3001\u300c\u6240\u5f97\u306e\u91d1\u984d\u300d\u306f\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u984d\u3067\u3042\u308a\u3001\u300c\u53ce\u76ca\u300d\u3068\u306f\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u306e\u539f\u56e0\u3068\u306a\u308b\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u53ce\u76ca\u300d\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u6642\u671f\u306f\u3044\u3064\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u65e5\uff08\u7269\u306e\u5f15\u6e21\u3057\u3092\u8981\u3057\u306a\u3044\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u5f79\u52d9\u306e\u5168\u90e8\u3092\u5b8c\u4e86\u3057\u305f\u65e5\uff09\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\uff08\u4f8b\u3048\u3070\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\uff12\uff0d\uff11\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u7279\u4f8b\u3068\u3057\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u898f\u5b9a\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\uff08\u6cd5\u6cd553\u3001\u6cd5\u4ee499\uff5e102\uff09\u3001\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u4e8b\u696d\u5e74\u5ea6\uff08\u6cd5\u6cd563\u3001\u6cd5\u4ee4124\u3001125\u3001127\uff09\u3001\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u4fc2\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u4e8b\u696d\u5e74\u5ea6\uff08\u6cd5\u6cd564\u3001\u6cd5\u4ee4129\u3001130\uff09\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u7a0e\u52d9\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u516c\u958b\u8349\u6848\u306b\u306f\u3001\u73fe\u884c\u5b9f\u52d9\u306b\u914d\u616e\u3057\u3066\u5e45\u5e83\u304f\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3082\u6700\u5c0f\u9650\u3068\u306a\u308b\u3082\u306e\u3068\u898b\u3089\u308c\u308b\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u306e\u9593\u3067\u9f5f\u9f6c\u304c\u751f\u3058\u3001\u7a0e\u984d\u3084\u7d0d\u7a0e\u5b9f\u52d9\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7269\u306e\u8ca9\u58f2\u306e\u5834\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u306f\u7269\u306e\u5f15\u6e21\u3057\u306b\u3088\u308a\u5145\u8db3\u3055\u308c\u308b\u306e\u3067\u3001\u5f53\u7136\u3001\u53ce\u76ca\u306f\u4e00\u6642\u70b9\u3067\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4ee3\u91d1\u304c\u9577\u671f\u5272\u8ce6\u306e\u5834\u5408\u306b\u306f\u3001\u73fe\u884c\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u5dee\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u73fe\u884c\u6cd5\u3067\u306f\u3001\u300c\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u300d\u6255\u671f\u65e5\u306e\u5230\u6765\u3057\u305f\u8ce6\u6255\u91d1\u306e\u5408\u8a08\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7d4c\u7406\u3059\u308b\u3044\u308f\u3086\u308b\u300c\u5ef6\u6255\u57fa\u6e96\u300d\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7d4c\u7406\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u7b49\u306e\u4e00\u90e8\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd563\uff09\u3002\u3057\u304b\u3057\u3001\u516c\u958b\u8349\u6848\u3067\u306f\u300c\u5ef6\u6255\u57fa\u6e96\u300d\u3067\u306e\u7d4c\u7406\u306f\u96e3\u3057\u3044\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u306e\u4e00\u90e8\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u300c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u52d8\u5b9a\u300d\u306b\u7e70\u308a\u5165\u308c\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\uff08\u6cd5\u6cd553\uff09\u3001\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u52d8\u5b9a\u306b\u7e70\u308a\u5165\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u90e8\u5206\u306f\u305d\u3082\u305d\u3082\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\uff08\uff17\u670820\u65e5\uff09\u306b\u3082\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\u3059\u308b\u4e88\u5b9a\u3068\u601d\u308f\u308c\u308b\uff08\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\uff13\u30f6\u6708\uff09\u3002\u5e73\u621027\u5e74\uff13\u6708\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u7b56\u5b9a\u306b\u7740\u624b\u3057\u3066\u4ee5\u6765\u3001\uff12\u5e74\u3092\u8d85\u3048\u308b\u691c\u8a0e\u3092\u7d4c\u3066\u3001\u307e\u3068\u3081\u3089\u308c\u305f\u3082\u306e\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":[186,177,167,181,290],"tags":[549,550,429,375,351],"backnumber":[1904],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 13:53:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/128787"}],"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=128787"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/128787\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=128787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=128787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=128787"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=128787"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=128787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}