{"id":142584,"date":"2018-03-15T10:14:42","date_gmt":"2018-03-15T01:14:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142584"},"modified":"2020-01-21T16:23:48","modified_gmt":"2020-01-21T07:23:48","slug":"institutional-accounting-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-31\/","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\u7b2c28\u56de\u3011\u300c\u307e\u305f\u3057\u3066\u3082\u300c\u500b\u5225B\/S\u306e\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3067\u30df\u30b9\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\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u307e\u305f\u3057\u3066\u3082\u300c\u500b\u5225B\/S\u306e\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3067\u30df\u30b9\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\u4f8b28\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u8868\u793a\u3059\u3079\u304d\u9805\u76ee\u304c\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142602\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-1.png\" alt=\"\" width=\"350\" height=\"410\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-1.png 720w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-1-255x300.png 255w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3046\u3061\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u3092\u629c\u7c8b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306b\u306f\u3001\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u9805\u76ee\u304c\uff11\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u629c\u3051\u843d\u3061\u3066\u3044\u305f\u306e\u306f\u3053\u306e\u9805\u76ee<\/strong><\/h4>\n<p>\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u3082\u306e\u3092\u898b\u3064\u3051\u308b\u306e\u306f\u7d50\u69cb\u5927\u5909\u3067\u3059\u3002\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306e\u6b63\u8aa4\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u3068\u9055\u3063\u3066\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u9805\u306b\u6c17\u304c\u3064\u304f\u306b\u306f\u3001\u6b63\u3057\u3044\u59ff\u304c\u3057\u3063\u304b\u308a\u3068\u982d\u306b\u5165\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u300c\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u9805\u76ee\u304c\uff11\u3064\u3042\u308b\u300d\u3068\u6559\u3048\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u306a\u304a\u3055\u3089\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u629c\u3051\u843d\u3061\u3066\u3044\u305f\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3067\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142600\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-2.png\" alt=\"\" width=\"350\" height=\"514\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-2.png 722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-2-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-2-696x1024.png 696w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u5229\u76ca\u6e96\u5099\u91d1\u306e\u3059\u3050\u4e0b\u306b\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u306e\u6b63\u7b54\u306e\u3068\u304a\u308a\u3001\u5229\u76ca\u6e96\u5099\u91d1\u306e\u6b21\u306b\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u3092\u8868\u793a\u3057\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33\u79d1\u76ee\u3068\u3057\u3066\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3092\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u5185\u8a33\u79d1\u76ee\u304c\uff11\u79d1\u76ee\u306a\u306e\u3067\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff1d\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3068\u306a\u308a\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u3092\u308f\u3056\u308f\u3056\u8868\u793a\u3059\u308b\u5fc5\u8981\u6027\u3092\u611f\u3058\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306f\u7701\u7565\u4e0d\u53ef\u306e\u9805\u76ee\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u7701\u7565\u4e0d\u53ef\u306e\u6839\u62e0<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u304c\u7701\u7565\u4e0d\u53ef\u3067\u3042\u308b\u6839\u62e0\u306f\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142599\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-3.png\" alt=\"\" width=\"1603\" height=\"451\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-3.png 1603w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-3-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-3-1024x288.png 1024w\" sizes=\"(max-width: 1603px) 100vw, 1603px\" \/><\/a><\/p>\n<p>\u4f1a\u793e\u8a08\u7b97\u898f\u524776\u6761\uff15\u9805\u306b\u3088\u308a\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33\u9805\u76ee\u3068\u3057\u3066\u533a\u5206\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u540c\u6761\uff16\u9805\u3067\u306f\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306f\u9069\u5f53\u306a\u540d\u79f0\u3092\u4ed8\u3057\u305f\u9805\u76ee\u306b\u7d30\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3042\u308a\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u3053\u306e\u7d30\u5206\u3057\u305f\u9805\u76ee\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6761\u6587\u3092\u7d20\u76f4\u306b\u8aad\u3080\u9650\u308a\u3001\u7d30\u5206\u3057\u305f\u5834\u5408\u306b\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3092\u8868\u793a\u3057\u306a\u304f\u3066\u3088\u3044\u3068\u306f\u53d7\u3051\u53d6\u308c\u307e\u305b\u3093\u306e\u3067\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u306f\u8aa4\u308a\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u3046\u3063\u304b\u308a\u30df\u30b9\u591a\u767a\u7b87\u6240<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u3092\u3054\u89a7\u306b\u306a\u3063\u305f\u6642\u3001\u300c\u307e\u305f\u3053\u306e\u9805\u76ee\u304b\u300d\u3068\u601d\u3063\u305f\u65b9\u306f\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304b\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u4e2d\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306f\u3001\u30df\u30b9\u306e\u591a\u767a\u7b87\u6240\u3067\u3059\u3002\u672c\u9023\u8f09\u3067\u3082<a title=\"\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\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u53ca\u3073<a title=\"\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\u7b2c\uff12\u56de\u3011\u300c\u500b\u5225\uff22\/\uff33\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u304c\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-2\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u3068\u3053\u308d\u3067\u8d77\u304d\u305f\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a title=\"\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\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u306f\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u6570\u5b57\u304c\u524d\u671f\u6570\u5024\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u305d\u3057\u3066<a title=\"\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\u7b2c\uff12\u56de\u3011\u300c\u500b\u5225\uff22\/\uff33\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u304c\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-2\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306f\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u6570\u5b57\u6b04\u304c\u672a\u5165\u529b\uff08\u7a7a\u6b04\uff09\u306b\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b\u3067\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u9805\u76ee\u305d\u306e\u3082\u306e\u304c\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u3082\u3046\uff11\u3064\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\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\u4f8b28\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\uff11\u30de\u30b9\u4e0b\u304c\u3063\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 style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142601\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis28-4.png\" alt=\"\" width=\"350\" height=\"529\" \/><\/a><\/p>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33\u79d1\u76ee\u306a\u306e\u3067\u3001\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u3088\u308a\u3082\uff11\u30de\u30b9\u4e0b\u3052\u3066\u3042\u3052\u305f\u65b9\u304c\u898b\u3084\u3059\u3044\u8868\u793a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u30eb\u30fc\u30eb\u306f\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u5e38\u8b58\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff12\u3011<\/span>\u306e\u72b6\u614b\u3060\u3068\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33\u79d1\u76ee\u3068\u3057\u3066\u3001\uff13\u3064\u306e\u79d1\u76ee\uff08\u5229\u76ca\u6e96\u5099\u91d1\u30fb\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u30fb\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u304c\u4e26\u5217\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u53d7\u3051\u53d6\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306f\u4f55\u304b\u3068\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u3067\u3001\u30df\u30b9\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u5fc5\u305a\u78ba\u8a8d\u3059\u3079\u304d\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u305f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span>\u3068<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff12\u3011<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u30df\u30b9\u3092\u9632\u3052\u306a\u304b\u3063\u305f\u8981\u56e0\u304c\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33\u79d1\u76ee\u304c\uff11\u3064\u3060\u3051\u3057\u304b\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u4eca\u56de\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u306e\u30df\u30b9\u304c\u3042\u3063\u3066\u3082\u6c17\u304c\u3064\u304d\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n<p>\u5185\u8a33\u79d1\u76ee\u304c\uff11\u3064\u3057\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u3046\u3057\u305f\u30df\u30b9\u304c\u306a\u3044\u304b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/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>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306f\u30df\u30b9\u591a\u767a\u7b87\u6240\u306a\u306e\u3067\u3001\u5341\u5206\u306b\u6ce8\u610f\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 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>\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3046\u3061\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u3092\u629c\u7c8b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306b\u306f\u3001\u629c\u3051\u843d\u3061\u3066\u3044\u308b\u9805\u76ee\u304c\uff11\u3064\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/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":[178,488,167,182,290,232],"tags":[611],"backnumber":[1936],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:15:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142584"}],"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=142584"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142584\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=142584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=142584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=142584"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=142584"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=142584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}