{"id":142793,"date":"2018-03-29T10:15:36","date_gmt":"2018-03-29T01:15:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142793"},"modified":"2020-01-21T16:22:29","modified_gmt":"2020-01-21T07:22:29","slug":"institutional-accounting-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-33\/","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\u7b2c30\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u60c5\u5831\u3067\u5165\u529b\u30df\u30b9\u304c\u8d77\u3053\u308b\u7406\u7531\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\u7b2c30\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u60c5\u5831\u3067\u5165\u529b\u30df\u30b9\u304c\u8d77\u3053\u308b\u7406\u7531\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<p>\u4eca\u5e74\u306e\u9023\u8f09\u306e\u30e9\u30b9\u30c8\u3068\u306a\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/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\u4f8b30\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u6ce8\u8a18\u306e\u6570\u5b57\u304c\u9023\u7d50B\/S\u3068\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<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142798\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-1.png\" alt=\"\" width=\"1425\" height=\"1993\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u4e2d\u304b\u3089\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u60c5\u5831\u3092\u629c\u304d\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u60c5\u5831\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u308b\u60c5\u5831\u3067\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u305f\u91d1\u878d\u5546\u54c1\u306e\u6b8b\u9ad8\uff08\u7c3f\u4fa1\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6642\u4fa1\u3092\u958b\u793a\u3059\u308b\u6ce8\u8a18\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6642\u4fa1\u60c5\u5831\u306e\u5185\u5bb9\u306f\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u5bfe\u5fdc\u3057\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\uff11\u30f6\u6240\u3060\u3051\u4e0d\u6574\u5408\u306a\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u6570\u5b57\u306e\u90e8\u5206\u306a\u306e\u3067\u3059\u304c\u3001\u3069\u306e\u6570\u5b57\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<!--more--><\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u4e00\u81f4\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u6570\u5b57\u304c\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u63a7\u9664\u3057\u5fd8\u308c\u305f<\/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<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142797\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-2.png\" alt=\"\" width=\"1425\" height=\"2001\" \/><\/a><\/p>\n<p>\u8d64\u4e38\u3067\u56f2\u3063\u305f\u3068\u3053\u308d\u304c\u3001\u6b63\u3057\u304f\u4fee\u6b63\u3055\u308c\u305f\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u60c5\u5831\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u3001\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u3068\u300c\u6642\u4fa1\u300d\u306e\uff12\u30f6\u6240\u304c\u4fee\u6b63\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u300c\u6642\u4fa1\u300d\u306e\u65b9\u306f\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306e\u4fee\u6b63\u306b\u9023\u52d5\u3057\u3066\u4fee\u6b63\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306e\u4fee\u6b63\u7406\u7531\u306e\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u901a\u5e38\u3001\u6642\u4fa1\u60c5\u5831\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5404\u79d1\u76ee\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306e\u6570\u5024\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5bfe\u5fdc\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u4e0a\u306e\u6b63\u89e3\u3067\u3082\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u4ee5\u5916\u306e\u79d1\u76ee\u306f\u3059\u3079\u3066\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u304c\u4e00\u81f4\u3057\u306a\u3044\u7406\u7531\u306f\u3001\u6642\u4fa1\u60c5\u5831\u306e\u8868\u306e\u4e0b\u306e\uff08\u6ce8\uff12\uff09\u306b\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u56f0\u96e3\u306a\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6642\u4fa1\u60c5\u5831\u306e\u8868\u3067\u306f\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u9664\u5916\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6642\u4fa1\u60c5\u5831\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u3068\u306f\u4e00\u81f4\u3057\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u3001\u6642\u4fa1\u60c5\u5831\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u3068\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304c\u4e0d\u6574\u5408\u306a\u7b87\u6240\u3067\u3057\u305f\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u6b63\u89e3\u306e\u3088\u3046\u306b\u3001\u6642\u4fa1\u60c5\u5831\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u3068\u300c\uff08\u6ce8\uff12\uff09\u306b\u8a18\u8f09\u3055\u308c\u305f\u984d\u300d\u306e\u5408\u8a08\u304c\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u306b\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4eba\u9593\u306f\u614b\u52e2\u306e\u5207\u308a\u66ff\u3048\u304c\u82e6\u624b<\/strong><\/h4>\n<p>\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u3057\u305f\u6642\u306b\u5927\u4e8b\u306a\u3053\u3068\u306f\u3001\u30df\u30b9\u306e\u539f\u56e0\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u30df\u30b9\u306e\u539f\u56e0\u306f\u3001\u30df\u30b9\u304c\u8d77\u304d\u305f\u4f5c\u696d\u30d7\u30ed\u30bb\u30b9\u3092\u7279\u5b9a\u3059\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u6642\u4fa1\u60c5\u5831\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306e\u6570\u5024\u304b\u3089\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u6b8b\u9ad8\u3092\u63a7\u9664\u3057\u5fd8\u308c\u305f\u30df\u30b9\u3067\u3059\u3002\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u4f5c\u696d\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u6570\u5b57\u306e\u8ee2\u8a18\u4f5c\u696d\u3067\u3059\u3002\u3088\u308a\u5177\u4f53\u7684\u306b\u306f\u3001\u6642\u4fa1\u60c5\u5831\u306e\u8868\u3092\u57cb\u3081\u3066\u3044\u304f\u305f\u3081\u306b\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3092\u8ee2\u8a18\u3059\u308b\u3068\u3044\u3046\u4f5c\u696d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f5c\u696d\u3067\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u6570\u5b57\u304c\u6a5f\u68b0\u7684\u306a\u8ee2\u8a18\u306b\u306a\u308a\u307e\u3059\u3002\u6642\u4fa1\u60c5\u5831\u306e\u8868\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306f\u3001\u57fa\u672c\u7684\u306b\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3092\u305d\u306e\u307e\u307e\u6642\u4fa1\u60c5\u5831\u306e\u8868\u306b\u8ee2\u8a18\u3059\u308b\u3060\u3051\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u601d\u8003\u529b\u3092\u3042\u307e\u308a\u5fc5\u8981\u3068\u3057\u306a\u3044\u4f5c\u696d\u3068\u3044\u3048\u307e\u3059\u306d\u3002<\/p>\n<p>\u300c\u601d\u8003\u529b\u3092\u8981\u3057\u306a\u3044\u4f5c\u696d\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u5358\u8abf\u306a\u4f5c\u696d\u3067\u3059\u3002\u5358\u8abf\u306a\u4f5c\u696d\u3068\u3044\u3046\u306e\u306f\u3001\u4eba\u9593\u306b\u3068\u3063\u3066\u5bb9\u6613\u306a\u4f5c\u696d\u3067\u3082\u3042\u308a\u3001\u672c\u6765\u306f\u30df\u30b9\u3092\u3059\u308b\u6050\u308c\u304c\u5c11\u306a\u3044\u4f5c\u696d\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30fb\u30fb\u3068\u3053\u308d\u304c\u3067\u3059\u3002\u601d\u8003\u529b\u3092\u8981\u3057\u306a\u3044\u4f5c\u696d\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u6700\u4e2d\u306b\u3001\u7a81\u5982\u3001\u601d\u8003\u529b\u3092\u8981\u3059\u308b\u4f5c\u696d\u304c\u821e\u3044\u8fbc\u3093\u3067\u304d\u305f\u3089\u30fb\u30fb\u30fb\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u601d\u8003\u529b\u3092\u8981\u3059\u308b\u4f5c\u696d\u3092\u3059\u308b\u305f\u3081\u306e\u614b\u52e2\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u305d\u306e\u3088\u3046\u306a\u4f5c\u696d\u3092\u6b63\u3057\u304f\u51e6\u7406\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u7d50\u679c\u3069\u3046\u306a\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u30df\u30b9\u304c\u8d77\u3053\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u305d\u3046\u3084\u3063\u3066\u8d77\u304d\u305f\u30df\u30b9\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u6642\u4fa1\u60c5\u5831\u306e\u8868\u3067\u3001\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u300c\u53d7\u53d6\u624b\u5f62\u53ca\u3073\u58f2\u639b\u91d1\u300d\u3068\u3044\u3046\u9806\u306b\u6570\u5b57\u3092\u5165\u529b\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\uff12\u3064\u306e\u79d1\u76ee\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u306f\u3001\u3044\u305a\u308c\u3082\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u601d\u8003\u529b\u3092\u8981\u3057\u306a\u3044\u5358\u7d14\u306a\u8ee2\u8a18\u4f5c\u696d\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u614b\u52e2\u306e\u307e\u307e\u3001\uff13\u756a\u76ee\u306e\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u300d\u306e\u5165\u529b\u306b\u79fb\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u3053\u308c\u306f\u82e5\u5e72\u601d\u8003\u529b\u3092\u8981\u3059\u308b\u5165\u529b\u4f5c\u696d\u3067\u3059\u304c\u3001\u601d\u8003\u3092\u50cd\u304b\u305b\u308b\u7528\u610f\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u3084\u300c\u53d7\u53d6\u624b\u5f62\u53ca\u3073\u58f2\u639b\u91d1\u300d\u3068\u540c\u69d8\u306b\u3001\u5358\u7d14\u306a\u8ee2\u8a18\u4f5c\u696d\u3001\u3064\u307e\u308a\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3059\u308b\u3068\u3044\u3046\u4f5c\u696d\u3092\u3084\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u304c<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4eba\u9593\u3068\u3044\u3046\u306e\u306f\u3001\u4f5c\u696d\u306b\u53d6\u308a\u7d44\u3080\u59ff\u52e2\u3092\u6025\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u82e6\u624b\u306a\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u52d8\u5b9a\u79d1\u76ee\u540d\u306e\u4e0d\u6574\u5408<\/strong><\/h4>\n<p>\u6642\u4fa1\u60c5\u5831\u306e\u5185\u5bb9\u304c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u4e0d\u6574\u5408\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\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\u4f8b30\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u6ce8\u8a18\u306b\u51fa\u3066\u304f\u308b\u52d8\u5b9a\u79d1\u76ee\u540d\u304c\u9023\u7d50B\/S\u306b\u5b58\u5728\u3057\u306a\u3044\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142796\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis30-3.png\" alt=\"\" width=\"1446\" height=\"2012\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b30\uff0d\uff12\u3011<\/span>\u306f\u52d8\u5b9a\u79d1\u76ee\u540d\u306e\u4e0d\u6574\u5408\u3067\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u60c5\u5831\u306e\u90e8\u5206\u3067\u306f\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u6709\u4fa1\u8a3c\u5238<\/span>\u53ca\u3073<span style=\"border-bottom: solid 1px #006400;\">\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u898b\u3089\u308c\u307e\u3059\u304c\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u300c<span style=\"border-bottom: solid 1px #006400;\">\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u3057\u304b\u898b\u5f53\u305f\u308a\u307e\u305b\u3093\u3002\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u306e\u6b8b\u9ad8\u304c\u3042\u308c\u3070\u6d41\u52d5\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u308b\u306f\u305a\u3067\u3059\u304c\u3001\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u304c\u3088\u307b\u3069\u5c11\u984d\u3067\u3042\u308c\u3070\u3001\u6d41\u52d5\u8cc7\u7523\u306e\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6570\u5b57\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u305d\u3046\u3067\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u6642\u4fa1\u60c5\u5831\u306e\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u300d\u3068\u300c\uff08\u6ce8\uff12\uff09\u306b\u8a18\u8f09\u3055\u308c\u305f\u984d\u300d\u306e\u5408\u8a08\u304c\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u306b\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u6b8b\u9ad8\u306f\uff10\u5186\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6b63\u78ba\u3092\u671f\u3059\u306a\u3089\u3001\u6642\u4fa1\u60c5\u5831\u306e\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u6709\u4fa1\u8a3c\u5238<\/span>\u53ca\u3073<span style=\"border-bottom: solid 1px #006400;\">\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u306f\u300c<span style=\"border-bottom: solid 1px #006400;\">\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<\/span>\u300d\u306b\u5909\u66f4\u3059\u3079\u304d\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u306b\u3082\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\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>\u6642\u4fa1\u60c5\u5831\u306e\u300c\u6709\u4fa1\u8a3c\u5238\u53ca\u3073\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u300d\u306e\u6570\u5b57\u306f\u3001\u9023\u7d50B\/S\u3068\u306e\u6574\u5408\u6027\u3092\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\u9023\u8f09\u4e86\uff09<\/p>\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    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