{"id":142449,"date":"2018-03-01T10:15:56","date_gmt":"2018-03-01T01:15:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142449"},"modified":"2018-02-28T19:48:27","modified_gmt":"2018-02-28T10:48:27","slug":"institutional-accounting-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-29\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c26\u56de\u3011\u300c\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u6ce8\u8a18\u306f\u3053\u3053\u3067\u9593\u9055\u3046\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c26\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u6ce8\u8a18\u306f\u3053\u3053\u3067\u9593\u9055\u3046\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u672c\u8868\u3068\u6ce8\u66f8\u304d\u304c\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142453\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-1.png\" alt=\"\" width=\"1247\" height=\"525\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-1.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-1-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-1-1024x431.png 1024w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u3046\u3061\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u682a\u6570\u300d\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\u3001\u660e\u3089\u304b\u306b\u30df\u30b9\u3067\u3042\u308b\u3068\u308f\u304b\u308b\u3068\u3053\u308d\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u3059\u3050\u308f\u304b\u308b\u30df\u30b9\u3060\u304c\u30fb\u30fb\u30fb<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u672c\u6765\u306e\u6b63\u3057\u3044\u59ff\u306f\u3053\u3046\u3067\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142454\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-2.png\" alt=\"\" width=\"1245\" height=\"517\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-2.png 1245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-2-300x124.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-2-1024x425.png 1024w\" sizes=\"(max-width: 1245px) 100vw, 1245px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u6b63\u89e3\u3067\u306f\u3001\u6b63\u3057\u3044\u59ff\u306b\u4fee\u6b63\u3057\u305f\u3068\u3053\u308d\u3092\u8d64\u4e38\u3067\u56f2\u3063\u3066\u3042\u308a\u307e\u3059\u3002\u672c\u8868\u306e\u4e0b\u306b\u6ce8\u66f8\u304d\u3055\u308c\u3066\u3044\u308b\u6587\u4e2d\u306e\u682a\u6570\u306e\u8a18\u8f09\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u5897\u52a0\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u306f\u3001\u672c\u8868\u3067\u306f120\u682a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6ce8\u66f8\u304d\u306e\u6587\u7ae0\u3067\u306f150\u682a\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u672c\u8868\u306e\u65b9\u3067\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3084\u3063\u3066\u307f\u308b\u3068\u3001\u671f\u9996\u682a\u5f0f\u6570\u306b\u671f\u4e2d\u5897\u52a0\u682a\u5f0f\u6570\u3092\u8db3\u3057\u305f\u3082\u306e\u304c\u671f\u672b\u682a\u5f0f\u6570\u306b\u4e00\u81f4\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u306e\u3067\u3001\u5897\u52a0\u682a\u5f0f\u6570\u300c120\u682a\u300d\u3068\u3044\u3046\u306e\u306f\u9593\u9055\u3044\u306a\u3044\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6ce8\u66f8\u304d\u306e\u300c150\u682a\u300d\u304c\u9593\u9055\u3044\u3067\u3042\u308b\u3068\u5224\u660e\u3059\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76f4\u3057\u3066\u7d42\u308f\u308a\u3067\u306f\u3044\u3051\u306a\u3044<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u539f\u56e0\u306f\u3001\u300c\u30c7\u30fc\u30bf\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u300d\u3067\u3059\u3002<\/p>\n<p>\u4eca\u671f\u306e\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u4f5c\u696d\u306b\u304a\u3044\u3066\u3001\u524d\u671f\u306e\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u682a\u6570\u300d\u306e\u6ce8\u8a18\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u308c\u3092\u518d\u5229\u7528\uff08\u30ea\u30b5\u30a4\u30af\u30eb\uff09\u3057\u3066\u5f53\u671f\u306e\u5f53\u8a72\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u305f\u3053\u3068\u304c\u3001\u30df\u30b9\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u304a\u306a\u3058\u307f\u306e\u300c\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u300d\u3067\u3059\u3002<\/p>\n<p>\u30ea\u30b5\u30a4\u30af\u30eb\u3057\u305f\u524d\u671f\u306e\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u524d\u5e74\u5ea6\u306e\u6ce8\u8a18\u5185\u5bb9\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142455\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-3.png\" alt=\"\" width=\"1245\" height=\"513\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-3.png 1245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-3-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-3-1024x421.png 1024w\" sizes=\"(max-width: 1245px) 100vw, 1245px\" \/><\/a><\/p>\n<p>\u6ce8\u66f8\u304d\u306e\u90e8\u5206\u306b\u6ce8\u76ee\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u6587\u7ae0\u306f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u306e\u6ce8\u66f8\u304d\u306e\u6587\u7ae0\u3068\u4e00\u8a00\u4e00\u53e5\u540c\u3058\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u3053\u306e\u524d\u671f\u30c7\u30fc\u30bf\u3092\u4f7f\u3063\u3066\u3001\u672c\u8868\u306e\u682a\u5f0f\u6570\u306e\u6570\u5b57\u306e\u307f\u3092\u5f53\u671f\u306e\u6570\u5b57\u306b\u7f6e\u304d\u63db\u3048\u305f\u306e\u304c\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u3060\u3063\u305f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u306f\u3001\u305d\u306e\u4f5c\u696d\u306b\u52a0\u3048\u3066\u3001\u672c\u8868\u306e\u4e0b\u306e\u6ce8\u66f8\u304d\u306e\u6587\u4e2d\u306b\u3042\u308b\u300c150\u682a\u300d\u3092\u300c120\u682a\u300d\u306b\u66f8\u304d\u63db\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u308c\u3092\u3046\u3063\u304b\u308a\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u305f\u3044\u3057\u305f\u30df\u30b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306d\u3002\u4eee\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u3092\u72af\u3057\u3066\u3057\u307e\u3063\u3066\u3082\u3001\u305f\u3044\u3066\u3044\u306e\u4eba\u305f\u3061\u306f\u6c17\u3065\u3044\u305f\u3089\u76f4\u3057\u3066\u3001\u305d\u308c\u3067\u7d42\u308f\u308a\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u308c\u6545\u3001\u540c\u3058\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u305d\u3046\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306b\u3064\u3044\u3066\u8a00\u3046\u306a\u3089\u3070\u3001\u30df\u30b9\u304c\u8d77\u304d\u305f\u300c\u5834\u6240\u300d\u306b\u3082\u6ce8\u76ee\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u540c\u3058\u5834\u6240\u3067\u4f3c\u305f\u3088\u3046\u306a\u30df\u30b9\u304c\uff01<\/strong><\/h4>\n<p>\u3053\u306e\u6ce8\u8a18\u3067\u306f\u3001\u540c\u3058\u5834\u6240\u3067\u9055\u3046\u30df\u30b9\u3082\u8d77\u304d\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3067\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b26\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u672c\u6765\u8a18\u8f09\u3059\u3079\u304d\u5897\u52a0\u7406\u7531\u306e\u8aac\u660e\u66f8\u304d\u304c\u306a\u3044\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142456\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-4.png\" alt=\"\" width=\"1249\" height=\"667\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-4.png 1249w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-4-300x160.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-4-1024x546.png 1024w\" sizes=\"(max-width: 1249px) 100vw, 1249px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff12\u3011<\/span>\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u5834\u6240\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u5834\u6240\u3068\u540c\u3058\u3067\u3059\u3002\u672c\u8868\u306e\u4e0b\u306b\u6ce8\u66f8\u304d\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u5909\u52d5\u4e8b\u7531\u306e\u90e8\u5206\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u3067\u306f\u305d\u306e\u5185\u5bb9\u306b\u30df\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u5ea6\u306f\u8a18\u8f09\u81ea\u4f53\u304c\u629c\u3051\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u4e0a\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u8a18\u8f09\u3060\u3051\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5909\u52d5\u4e8b\u7531\u306e\u8a18\u8f09\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4f1a\u8a08\u57fa\u6e96\uff08\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff09\u3067\u306f\u3001\u524d\u671f\u53ca\u3073\u5f53\u671f\u306e\u671f\u672b\u306e\u81ea\u5df1\u682a\u5f0f\u6570\u306b\u52a0\u3048\u3066\u3001\u5f53\u671f\u306e\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u5897\u6e1b\u3068\u5909\u52d5\u4e8b\u7531\u306e\u6982\u8981\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff12\u3011<\/span>\u306f\u300c\u5897\u52a0\u7406\u7531\u306e\u8a18\u8f09\u6f0f\u308c\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30df\u30b9\u3082\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u3067\u3059\u3002\u30ea\u30b5\u30a4\u30af\u30eb\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u524d\u671f\u30c7\u30fc\u30bf\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u524d\u5e74\u5ea6\u306e\u6ce8\u8a18\u5185\u5bb9\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142457\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-5.png\" alt=\"\" width=\"1245\" height=\"509\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-5.png 1245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-5-300x122.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis26-5-1024x418.png 1024w\" sizes=\"(max-width: 1245px) 100vw, 1245px\" \/><\/a><\/p>\n<p>\u524d\u5e74\u5ea6\u306f\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u5897\u6e1b\u304c\u5168\u304f\u306a\u3044\u5e74\u5ea6\u3067\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u8868\u306e\u4e0b\u306b\u7279\u306b\u6ce8\u66f8\u304d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u6570\u5b57\u306e\u307f\u3092\u5f53\u5e74\u5ea6\u306e\u6570\u5b57\u306b\u7f6e\u304d\u63db\u3048\u305f\u306e\u304c<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff12\u3011<\/span>\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u8005\u306f\u3001\u6570\u5b57\u3092\u66f4\u65b0\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u5b8c\u6210\u3057\u305f\u3068\u65e9\u5408\u70b9\u3057\u3066\u3057\u307e\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u767a\u751f\u50be\u5411\u3092\u8e0f\u307e\u3048\u308b<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff11\u3011<\/span>\u3082<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b26\uff0d\uff12\u3011<\/span>\u3082\u3001\u30df\u30b9\u304c\u8d77\u304d\u305f\u5834\u6240\u306f\u540c\u3058\u3067\u3057\u305f\u3002\u3069\u3061\u3089\u3082\u6ce8\u8a18\u672c\u8868\u306e\u4e0b\u306e\u6ce8\u66f8\u304d\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u3001\u3053\u3053\u3067\u30df\u30b9\u304c\u8d77\u304d\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u3053\u306e\u90e8\u5206\u306b\u6ce8\u610f\u304c\u5341\u5206\u306b\u884c\u304d\u5c4a\u304b\u306a\u304b\u3063\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u672c\u8868\u3068\u6ce8\u66f8\u304d\u304b\u3089\u306a\u308b\u3082\u306e\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u666e\u901a\u306f\u307e\u305a\u672c\u8868\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u6b21\u306b\u6ce8\u66f8\u304d\u306b\u53d6\u308a\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u672c\u8868\u306e\u4f5c\u6210\u4f5c\u696d\u3067\u6ce8\u610f\u529b\u3092\u6d88\u8017\u3057\u3001\u6ce8\u610f\u529b\u304c\u5c11\u3057\u843d\u3061\u305f\u72b6\u614b\u3067\u6ce8\u66f8\u304d\u306e\u4f5c\u6210\u4f5c\u696d\u306b\u53d6\u308a\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u529b\u3068\u3044\u3046\u306e\u306f\u3001\u7121\u9650\u306b\u84c4\u3048\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b9\u30de\u30db\u306e\u5145\u96fb\u6c60\u3068\u540c\u3058\u3067\u3001\u9650\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u9650\u5ea6\u306e\u3042\u308b\u6ce8\u610f\u529b\u3092\u4eba\u9593\u304c\u3069\u3046\u4f7f\u3046\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u5927\u4e8b\u306a\u3053\u3068\u304b\u3089\u9806\u306b\u305d\u308c\u3092\u914d\u5206\u3057\u3066\u4f7f\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u4f5c\u696d\u306b\u5341\u5206\u306a\u6ce8\u610f\u529b\u3092\u914d\u5206\u3057\u3001\u6b8b\u308a\u306e\u6ce8\u610f\u529b\u3092\u4ed8\u968f\u7684\u306a\u4f5c\u696d\u306b\u632f\u308a\u5411\u3051\u307e\u3059\u3002\u4eca\u56de\u306e\u4f8b\u3067\u3044\u3046\u3068\u3001\u672c\u8868\u306e\u4f5c\u6210\u4f5c\u696d\u306f\u5341\u5206\u306b\u6ce8\u610f\u3057\u3066\u884c\u3044\u3001\u6ce8\u66f8\u304d\u306e\u4f5c\u6210\u4f5c\u696d\u306f\u3001\u6ce8\u610f\u529b\u304c\u843d\u3061\u305f\u72b6\u614b\u3067\u9042\u884c\u3059\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u6ce8\u66f8\u304d\u306e\u65b9\u3067\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u306f\u305d\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u767a\u751f\u306b\u3053\u3046\u3057\u305f\u50be\u5411\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u4f5c\u696d\u306e\u4e2d\u3067\u4ed8\u968f\u7684\u306a\u90e8\u5206\u306f\u3069\u3053\u306a\u306e\u304b\u3092\u610f\u8b58\u3057\u3001\u305d\u306e\u90e8\u5206\u3067\u30df\u30b9\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u4ed8\u3051\u3066\u3044\u304f\u3068\u3044\u3046\u3053\u3068\u3082\u5927\u4e8b\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u672c\u8868\u306e\u4e0b\u306b\u6ce8\u66f8\u304d\u304c\u3042\u308b\u6ce8\u8a18\u4e8b\u9805\u3067\u306f\u3001\u6ce8\u66f8\u304d\u90e8\u5206\u306b\u30df\u30b9\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\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><\/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 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