{"id":142721,"date":"2018-03-22T10:12:35","date_gmt":"2018-03-22T01:12:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142721"},"modified":"2020-01-21T16:23:20","modified_gmt":"2020-01-21T07:23:20","slug":"institutional-accounting-article-32","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-32\/","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\u7b2c29\u56de\u3011\u300c\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u304c\u51fa\u3066\u304d\u305f\u3089\u6ce8\u610f\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\u7b2c29\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u304c\u51fa\u3066\u304d\u305f\u3089\u6ce8\u610f\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\u4f8b29\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u5236\u5ea6\u6539\u6b63\u524d\u306e\u7528\u8a9e\u304c\u672a\u3060\u306b\u4f7f\u308f\u308c\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-mis29-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142727\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-1.png\" alt=\"\" width=\"523\" height=\"350\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e0a\u8a18\u306f\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff11\u3011<\/span>\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u91cd\u8981\u306a\u5916\u8ca8\u5efa\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u672c\u90a6\u901a\u8ca8\u3078\u306e\u63db\u7b97\u57fa\u6e96\u300d\u306e\u6587\u7ae0\u3067\u3059\u3002\u3053\u306e\u6587\u7ae0\u306e\u4e2d\u306b\uff11\u30f6\u6240\u3001\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3069\u308c\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<!--more--><\/p>\n<p>\u300c\u3042\u308a\u3048\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u4f7f\u7528\u3055\u308c\u308b\u306f\u305a\u304c\u306a\u3044<\/span>\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff11\u3011<\/span>\u306e\u30bf\u30a4\u30c8\u30eb\u304b\u3089\u3082\u5c11\u3057\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u5236\u5ea6\u6539\u6b63\u304c\u3042\u3063\u305f\u305f\u3081\u306b\u3001\u3053\u306e\u5e74\u5ea6\u306e\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3067\u306f\u4f7f\u7528\u3055\u308c\u308b\u306f\u305a\u304c\u306a\u3044\u7528\u8a9e\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>\uff12\u3000\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u306f\u30b3\u30ec<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u6b63\u89e3\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142726\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-2.png\" alt=\"\" width=\"524\" height=\"349\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e0a\u8a18\u306f\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u306e\u90e8\u5206\u3092\u6b63\u3057\u3044\u7528\u8a9e\u306b\u7f6e\u304d\u63db\u3048\u3066\u3042\u308a\u307e\u3059\u3002\u8d64\u4e38\u3067\u56f2\u3063\u305f\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u3068\u306f\u300c\u5c11\u6570\u682a\u4e3b\u6301\u5206\u300d\u3067\u3059\u3002\u305d\u308c\u3092\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u306b\u7f6e\u304d\u63db\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u7279\u6709\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8868\u793a\u3055\u308c\u308b\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p>\u975e\u652f\u914d\u682a\u4e3b\u306b\u3064\u3044\u3066\u306f<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\u7b2c15\u56de\u3011\u300c\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306e\u6570\u5024\u306b\u306f\u25b3\u3092\u3064\u3051\u308b\u306e\u304b\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-18\/\" target=\"_blank\">\u3010\u7b2c15\u56de\u3011<\/a>\u3067\u7c21\u5358\u306b\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u307e\u3067\u300c\u5c11\u6570\u682a\u4e3b\u6301\u5206\u300d\u3068\u8868\u793a\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u3068\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff11\u3011<\/span>\u306f\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u66f8\u3044\u3066\u3042\u308b\u306e\u3067\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u306b\u5909\u66f4\u3055\u308c\u3066\uff12\u5e74\u5ea6\u76ee\u3067\u3059\u3002<\/p>\n<p>\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u672a\u3060\u306b\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u5c11\u6570\u682a\u4e3b\u6301\u5206<\/span>\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u304c\u9593\u9055\u3044\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u300c\u56db\u534a\u671f\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\uff1f<\/strong><\/h4>\n<p>\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u304c\u7d1b\u308c\u8fbc\u3093\u3067\u3044\u308b\u4e8b\u4f8b\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u8a00\u308f\u308c\u308c\u3070\u305d\u308c\u3068\u308f\u304b\u308b\u3082\u306e\u306e\u3001\u8ab0\u3082\u8a00\u3063\u3066\u304f\u308c\u306a\u3051\u308c\u3070\u4f5c\u6210\u8005\u81ea\u3089\u306f\u6c17\u3065\u304d\u306b\u304f\u3044\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff12\u3011<\/span>\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u304c\u306a\u3055\u308c\u305f\u5e74\u5ea6\u306b\u306f\u3001\u5fc5\u305a\u3068\u3044\u3063\u3066\u3088\u3044\u307b\u3069\u898b\u304b\u3051\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\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\u4f8b29\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u7528\u8a9e\u304c\u7d1b\u308c\u8fbc\u3093\u3067\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><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142723\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-3.png\" alt=\"\" width=\"1409\" height=\"747\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-3.png 1409w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-3-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-3-1024x542.png 1024w\" sizes=\"(max-width: 1409px) 100vw, 1409px\" \/><\/a><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u306f\u3001\u300c\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u300d\u3068\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u300d\u306e\uff12\u3064\u3067\u3059\u3002\u6b63\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u66f8\u304d\u63db\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u300c\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u300d\u21d2\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d<br \/>\n\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u300d\u21d2\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d<\/p>\n<\/div>\n\u304a\u305d\u3089\u304f\u3001\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308a\u3001\u4e0a\u5834\u4f1a\u793e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u958b\u793a\u66f8\u985e\u306e\uff11\u3064\u3067\u3042\u308b\u56db\u534a\u671f\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u6ce8\u8a18\u6587\u7ae0\u3092\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u9023\u7d50\u8a08\u7b97\u66f8\u985e\uff08\u3053\u3053\u3067\u306f\u9023\u7d50\u6ce8\u8a18\u8868\uff09\u306b\u4e38\u3005\u30b3\u30d4\u30da\u3057\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<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\uff15\u56de\u3011\u300c\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u306e\u66f8\u304d\u63db\u3048\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-5\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u300c\u30d5\u30eb\u30b3\u30d4\u30fc\u30fb\u30df\u30b9\u300d\u3067\u3059\u306d\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u3067\u306f\u56db\u534a\u671f\u6c7a\u7b97\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u57fa\u672c\u7684\u306b<span style=\"border-bottom: solid 1px #B22222;\">\u300c\u56db\u534a\u671f\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u51fa\u3066\u304d\u307e\u305b\u3093<\/span>\u3002\u3053\u306e\u7528\u8a9e\u306f\u3001\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u56db\u534a\u671f\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u76ee\u306b\u5165\u3063\u305f\u3089\u3001\u300c\u3042\u308c\u3063\u3001\u3053\u308c\u306f\u304a\u304b\u3057\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u3059\u3050\u306b\u6c17\u3065\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u500b\u5225\u6ce8\u8a18\u8868\u306b\u9023\u7d50\u3067\u4f7f\u7528\u3055\u308c\u308b\u7528\u8a9e\u304c<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff12\u3011<\/span>\u306e\u3088\u3046\u306a\u30df\u30b9\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u6cb9\u65ad\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u306f\u3001\u4e00\u822c\u306b\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306e\u65b9\u306b\u3082\u307b\u307c\u540c\u3058\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5b9f\u52d9\u3067\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u6587\u7ae0\u3092\u500b\u5225\u6ce8\u8a18\u8868\u306b\u30d5\u30eb\u30b3\u30d4\u30fc\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3084\u3063\u3066\u8d77\u304d\u305f\u306e\u304c\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\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\u4f8b29\uff0d\uff13\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u500b\u5225\u6ce8\u8a18\u8868\u306b\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7528\u8a9e\u304c\u7d1b\u308c\u8fbc\u3093\u3067\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><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142724\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-4.png\" alt=\"\" width=\"1409\" height=\"725\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-4.png 1409w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-4-300x154.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis29-4-1024x526.png 1024w\" sizes=\"(max-width: 1409px) 100vw, 1409px\" \/><\/a><\/p>\n<p>\u3053\u306e\u30df\u30b9\u3082\u975e\u5e38\u306b\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7528\u8a9e\u3067\u3042\u3063\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6ce8\u8a18\u306e\u4f5c\u6210\u8005\u304c\u305d\u306e\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u304c\u6ce8\u8a18\u6587\u7ae0\u306e\u6700\u5f8c\u306b\u51fa\u3066\u304d\u3066\u3044\u308b\u305f\u3081\u3001\u898b\u843d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\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>\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u306b\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u304c\u7d1b\u308c\u8fbc\u3093\u3067\u3044\u306a\u3044\u304b\u3001\u5e38\u306b\u6ce8\u610f\u3092\u6255\u3044\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><\/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\u4f8b29\uff0d\uff11\u3011\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u91cd\u8981\u306a\u5916\u8ca8\u5efa\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u672c\u90a6\u901a\u8ca8\u3078\u306e\u63db\u7b97\u57fa\u6e96\u300d\u306e\u6587\u7ae0\u3067\u3059\u3002\u3053\u306e\u6587\u7ae0\u306e\u4e2d\u306b\uff11\u30f6\u6240\u3001\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3069\u308c\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":[612,583,611,416,327],"backnumber":[1937],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 14:50:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142721"}],"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=142721"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142721\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=142721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=142721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=142721"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=142721"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=142721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}