{"id":137756,"date":"2017-11-16T10:14:16","date_gmt":"2017-11-16T01:14:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137756"},"modified":"2017-11-15T11:21:29","modified_gmt":"2017-11-15T02:21:29","slug":"revenue-article-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-20\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c13\u56de\u3011\u300c\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53ca\u3073\u50b5\u6a29\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53ca\u3073\u50b5\u6a29\u300d<\/strong><\/h4>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3001\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u306e\u3088\u3046\u306b\u3001\u5f93\u6765\u306e\u5b9f\u52d9\u3067\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u65b0\u3057\u3044\u7528\u8a9e\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53ca\u3073\u50b5\u6a29\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u306f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf\" target=\"_blank\">\u8a2d\u4f8b<\/a>\u3067\u3082\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306e\u9069\u7528\u306e\u969b\u306b\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\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\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u5b9a\u7fa9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff19\u9805\uff5e11\u9805\u3001129\u9805\uff09\u3002<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5951\u7d04\u8cc7\u7523<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\uff08\u305f\u3060\u3057\u3001\u50b5\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5951\u7d04\u8ca0\u50b5<\/strong><\/h4>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u4f01\u696d\u306e\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u50b5\u6a29<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u306e\u3046\u3061\u7121\u6761\u4ef6\u306e\u3082\u306e\uff08\u3059\u306a\u308f\u3061\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u306a\u8acb\u6c42\u6a29\uff09\u3092\u3044\u3046\u3002<\/p>\n<ul>\n<li>\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u304c\u7121\u6761\u4ef6\u3067\u3042\u308b\u3068\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u6642\u306e\u7d4c\u904e\u306e\u307f\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u3001\u652f\u6255\u306b\u5bfe\u3059\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u984d\u304c\u5c06\u6765\u306b\u304a\u3044\u3066\u8fd4\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u50b5\u6a29\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/li>\n<li>\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u306f\u3001\u901a\u5e38\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3066\u9867\u5ba2\u306b\u8acb\u6c42\u3057\u305f\u6642\u306b\u751f\u3058\u308b\u3002<\/li>\n<li>\u305f\u3060\u3057\u3001\u9867\u5ba2\u3078\u306e\u652f\u6255\u306e\u8acb\u6c42\u306f\u3001\u4f01\u696d\u304c\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u6642\u306b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4f1a\u8a08\u51e6\u7406\u7b49<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5951\u7d04\u8cc7\u7523\u53c8\u306f\u50b5\u6a29<\/strong><\/h4>\n<p>\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u524d\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3001\u5951\u7d04\u8cc7\u7523\u53c8\u306f\u50b5\u6a29\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0974\u9805\uff09\u3002<\/p>\n<p>\u5951\u7d04\u8cc7\u7523\u306f\u3001\u91d1\u92ad\u50b5\u6a29\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\uff09\u306b\u5f93\u3063\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=9\" target=\"_blank\">\uff3b\u8a2d\u4f8b\uff14\uff3d<\/a> \u300c\u7d2f\u7a4d\u7684\u306a\u5f71\u97ff\u306b\u57fa\u3065\u304d\u53ce\u76ca\u3092\u4fee\u6b63\u3059\u308b\u5951\u7d04\u5909\u66f4\u300d\u3067\u306f\u3001\u5efa\u8a2d\u5de5\u4e8b\u3092\u7528\u3044\u3066\u3001\u5951\u7d04\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u8a2d\u4f8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u8a2d\u4f8b\uff14\uff3d<\/strong><\/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-bottom: 3px;\"><strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306eA\u793e\u306e\u898b\u7a4d\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137770\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-1.png\" alt=\"\" width=\"350\" height=\"94\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000A\u793e\u306f\u3001B\u793e\u304c\u5efa\u8a2d\u4e2d\u306e\u5efa\u7269\u3092\u652f\u914d\u3057\u3066\u304a\u308a\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u675f\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0935\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u767a\u751f\u3057\u305f\u539f\u4fa1\u3092\u57fa\u790e\u3068\u3057\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u3088\u308a\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u306e\u9069\u5207\u306a\u898b\u7a4d\u308a\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff08\uff14\uff09\u3000X1\u5e74\u5ea6\u672b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u539f\u4fa1\u306f420,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u4f1a\u8a08\u51e6\u7406\uff09<\/strong><\/p>\n<p style=\"text-align: center;\">X1\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5de5\u4e8b\u53ce\u76ca\u306e\u8a08\u4e0a\uff08\u5de5\u4e8b\u539f\u4fa1\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u3002\u5358\u4f4d\uff1a\u5343\u5186\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137799\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-2-2.png\" alt=\"\" width=\"550\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-2-2.png 1235w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-2-2-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-2-2-1024x62.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000600,000\uff1d1,000,000\u5343\u5186\u00d7X1\u5e74\u5ea6\u672b\u6642\u70b9\u306e\u5de5\u4e8b\u9032\u6357\u5ea660\uff05\uff08420,000\u5343\u5186\u00f7700,000\u5343\u5186\u00d7100\uff05\uff09<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5951\u7d04\u8ca0\u50b5<\/strong><\/h4>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u524d\u306b\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u6642\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u6642\u70b9\u3067\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u5951\u7d04\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0975\u9805\uff09\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=46\" target=\"_blank\">\uff3b\u8a2d\u4f8b22\uff3d<\/a>\u300c\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u4e0e\u3048\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u300d\u3067\u306f\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u7528\u3044\u3066\u3001\u5951\u7d04\u8ca0\u50b5\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u8a2d\u4f8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u8a2d\u4f8b22\uff3d<\/strong><\/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-bottom: 3px;\"><strong>\uff08\u4f1a\u8a08\u51e6\u7406\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137773\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-3.png\" alt=\"\" width=\"550\" height=\"30\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: 5px; margin-bottom: 3px;\">A\u793e\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1100,000\u5343\u5186\uff081,000\u5343\u5186\u00d7100\u4ef6\uff09\u306e\u3046\u3061\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u305f78,000\u5343\u5186\uff08\uff1d780\u5343\u5186\u00d7100\u4ef6\uff09\u3092X1\u5e74\u5ea6\u306b\u4e88\u60f3\u3055\u308c\u308b\u53ce\u76ca\u306b\u300122,000\u5343\u5186\uff08\uff1d100,000\u5343\u5186\uff0d78,000\u5343\u5186\uff09\u3092X1\u5e74\u5ea6\u672b\u306b\u4e88\u60f3\u3055\u308c\u308b\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u914d\u5206\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000X1\u5e74\u5ea6\u672b\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137774\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki13-4.png\" alt=\"\" width=\"550\" height=\"57\" \/><\/p>\n<ul>\n<li>A\u793e\u306e\u4e88\u60f3\u306b\u5909\u5316\u304c\u306a\u304f\u3001\u4e88\u60f3\u3069\u304a\u308a90\u540d\u306e\u9867\u5ba2\u304c\u66f4\u65b0\u3057\u305f\u3068\u4eee\u5b9a\u3059\u308b\u3002<\/li>\n<li>A\u793e\u306f\u3001X1\u5e74\u5ea6\u672b\u307e\u3067\u306b\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1190,000\u5343\u5186\uff08100,000\u5343\u5186\uff0b1,000\u5343\u5186\u00d790\u4ef6\uff09\u306e\u3046\u3061\u300178,000\u5343\u5186\u3092X1\u5e74\u5ea6\u306e\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/li>\n<li>X1\u5e74\u5ea6\u672b\u306e\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u306f112,000\u5343\u5186\uff08\uff1d100,000\u5343\u5186\uff0d78,000\u5343\u5186\uff0b90,000\u5343\u5186\uff09\u3068\u306a\u308b\u3002<\/li>\n<li>\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8112,000\u5343\u5186\u306f\u3001X2\u5e74\u5ea6\u306b\u4e88\u60f3\u3055\u308c\u308b\u53ce\u76ca\u306b87,700\u5343\u5186\uff08877\u5343\u5186\u00d7100\u4ef6\uff09\u3001X2\u5e74\u5ea6\u672b\u306b\u4e88\u60f3\u3055\u308c\u308b\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\u306b24,300\u5343\u5186\uff08112,000\u5343\u5186\uff0d87,700\u5343\u5186\uff09\u914d\u5206\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\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\/jp\/accounting_standards\/exposure_draft\/y2017\/2017-0720.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3001\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u306e\u3088\u3046\u306b\u3001\u5f93\u6765\u306e\u5b9f\u52d9\u3067\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u65b0\u3057\u3044\u7528\u8a9e\u304c\u898b\u3089\u308c\u308b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53ca\u3073\u50b5\u6a29\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[325,544,490,549,550],"backnumber":[1920],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:46:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137756"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=137756"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137756\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=137756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=137756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=137756"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=137756"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=137756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}