{"id":147013,"date":"2018-03-27T11:05:21","date_gmt":"2018-03-27T02:05:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=147013"},"modified":"2018-03-27T12:04:03","modified_gmt":"2018-03-27T03:04:03","slug":"institutional-accounting-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u516c\u8868\uff5e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u7b49\u3092\u7d39\u4ecb\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u7b49\u3092\u7d39\u4ecb\uff5e<\/strong><\/h5>\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>\u5e73\u621030\u5e74\uff13\u670823\u65e5\u3001\u91d1\u878d\u5e81\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/p>\n<\/div>\n\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u7279\u306b\u6ce8\u610f\u3057\u3001\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/29\/sonota\/20180323-2.html\" target=\"_blank\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u5e73\u621030\u5e74\u5ea6\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n\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\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3068\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u305f\u306b\u9069\u7528\u3068\u306a\u308b\u958b\u793a\u5236\u5ea6\u306b\u4fc2\u308b\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<p>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u958b\u793a\u5185\u5bb9\u306e\u5171\u901a\u5316\u30fb\u5408\u7406\u5316\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u7b49\u304c\u78ba\u5b9a\uff5e\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u306b\u3088\u308b\u7d4c\u55b6\u6210\u7e3e\u306e\u8a8d\u8b58\u30fb\u5206\u6790\u3092\u6c42\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-90\/\" target=\"_blank\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4<\/a>\u300d\uff08\u5e73\u621030\u5e74\uff11\u670826\u65e5\u3001\u5185\u95a3\u5e9c\u4ee4\u7b2c\uff13\u53f7\uff09\u306b\u95a2\u3059\u308b\u6b21\u306e\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53ca\u3073\u4e8b\u696d\u5831\u544a\u306b\u304a\u3051\u308b\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u306b\u4fc2\u308b\u8a18\u8f09\u306e\u5171\u901a\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u7b49\u306e\u8a18\u8f09\u306e\u5408\u7406\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u682a\u4e3b\u7dcf\u4f1a\u65e5\u7a0b\u306e\u67d4\u8edf\u5316\u306e\u305f\u3081\u306e\u958b\u793a\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u5145\u5b9f\uff08\u300c\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u300d\u306b\u4fc2\u308b\u8a18\u8f09\u306e\u7d71\u5408\u3068\u5bfe\u8a71\u306b\u8cc7\u3059\u308b\u5185\u5bb9\u306e\u5145\u5b9f\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3057\u3066\u3001\u73fe\u5728\uff08\u5e73\u621030\u5e74\uff13\u670823\u65e5\u6642\u70b9\uff09\u307e\u3067\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/29\/sonota\/20180323-2\/01.pdf\" target=\"_blank\">\u5225\u7d19\uff11<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4eca\u56de\u3001\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u3001\u5341\u5206\u306b\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6539\u3081\u3066\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621029\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u3066\u5be9\u67fb\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49<\/p>\n<\/div>\n\u672c\u7a3f\u3067\u306f\u3001\u300c\u5be9\u67fb\u7d50\u679c\u300d\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u300c\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u300d\u3068\u3057\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5225\u7d19\uff11\u300d\u3067\u306f\u300c\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u3068\u3057\u3066\u5177\u4f53\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306a\u3069\u306e\u6839\u62e0\u898f\u5b9a\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u969b\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4><strong>\u2460\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u691c\u8a0e\u4e8b\u9805<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u30fb\u4f01\u696d\u306e\u5206\u985e\u53ca\u3073\u5f53\u8a72\u5206\u985e\u3092\u884c\u3063\u305f\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ca\u3073\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4ed6\u306e\u9805\u76ee\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; margin-top: -15px;\">\uff08\uff41\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0b\u56de\u308b\u5e74\u5ea6\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff08\u5206\u985e\uff11\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\uff08\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u304f\uff09\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u5e74\u5ea6\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\">\uff08\uff43\uff09\u3000\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306a\u3069\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p>\u306a\u304a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u306e\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u696d\u7e3e\u4e88\u6e2c\u306b\u304a\u3044\u3066\u3001\u73fe\u6642\u70b9\u306b\u304a\u3044\u3066\u5fc5\u305a\u3057\u3082\u5408\u7406\u6027\u3092\u6b20\u304f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5c06\u6765\u306e\u5927\u5e45\u306a\u640d\u76ca\u6539\u5584\u3092\u898b\u8fbc\u3093\u3067\u304a\u308a\u3001\u305d\u306e\u9054\u6210\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u5f53\u8a72\u696d\u7e3e\u4e88\u6e2c\u3092\u9069\u5207\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u305f\u3002\n<\/div>\n<\/div>\n<h4><strong>\u2461\u3000\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u691c\u8a0e\u4e8b\u9805<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u30fb\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5b9f\u65bd\u3057\u305f\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4ed6\u306e\u9805\u76ee\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; margin-top: -15px;\">\uff08\uff41\uff09\u3000\u4f01\u696d\u7d50\u5408\u304c\u671f\u9996\u306b\u5b8c\u4e86\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u3068\u304d\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u6982\u7b97\u984d\u306b\u3064\u3044\u3066\u3001\u7b97\u5b9a\u304c\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u7701\u7565\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u53d6\u5f97\u306b\u3088\u308b\u4f01\u696d\u7d50\u5408\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u6ce8\u8a18\u306e\u4e00\u90e8\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\uff08\u5916\u90e8\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u7b49\u306b\u652f\u6255\u3063\u305f\u7279\u5b9a\u306e\u5831\u916c\u30fb\u624b\u6570\u6599\u7b49\uff09\u3092\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u305b\u305a\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\">\uff08\uff43\uff09\u3000\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u7bc4\u56f2\u306e\u5909\u66f4\u3092\u4f34\u308f\u306a\u3044\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u652f\u51fa\u306b\u3064\u3044\u3066\u3001\u300c\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u305b\u305a\u3001\u300c\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p>\u306a\u304a\u3001\u793e\u5185\u57fa\u6e96\u306b\u3088\u308a\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u3057\u3066\u4f01\u696d\u7d50\u5408\u7b49\u306e\u6ce8\u8a18\u304c\u7701\u7565\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u793e\u5185\u57fa\u6e96\u3092\u7fcc\u671f\u4ee5\u964d\u7d99\u7d9a\u3059\u308b\u3053\u3068\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u305f\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u5e73\u621030\u5e74\u5ea6\uff09<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u3001\u5e73\u621030\u5e74\uff13\u670831 \u65e5\u4ee5\u964d\u3092\u6c7a\u7b97\u671f\u672b\u3068\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u306e\u4e2d\u304b\u3089\u5be9\u67fb\u5bfe\u8c61\u4f1a\u793e\u3092\u9078\u5b9a\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#73308C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2460<\/span>\u3000\u5f15\u5f53\u91d1\u3001\u5076\u767a\u50b5\u52d9\u7b49\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2461<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<\/div>\n\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306f\u3001\u5225\u6dfb\u306e\u300c\u8abf\u67fb\u7968\u300d\u306b\u56de\u7b54\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u8ca1\u52d9\u5c40\u7b49\u304b\u3089\u306e\u8cea\u554f\u72b6\u306b\u306f\u3001\u6b21\u306e\u89b3\u70b9\u3082\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u672c\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u3082\u3001\u4e0b\u8a18\u306e\u89b3\u70b9\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u958b\u793a\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5f62\u5f0f\u7684\u306a\u6e96\u62e0\u6027\u306e\u307f\u3067\u306a\u304f\u3001\u6295\u8cc7\u8005\u306b\u3068\u3063\u3066\u5341\u5206\u306b\u660e\u77ad\u3067\u7406\u89e3\u3057\u5f97\u308b\u8a18\u8f09\u3068\u306a\u3063\u3066\u3044\u308b\u304b<\/li>\n<li>\u91cd\u70b9\u30c6\u30fc\u30de\u4ee5\u5916\u306e\u95a2\u9023\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u78ba\u8a8d\u3059\u3079\u304d\u70b9\u306f\u306a\u3044\u304b<\/li>\n<li>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4ee5\u5916\u306e\u958b\u793a\u66f8\u985e\uff08\u56db\u534a\u671f\u5831\u544a\u66f8\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u7b49\uff09\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\u304b<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u5e73\u621030\u5e74\uff13\u670823\u65e5\u3001\u91d1\u878d\u5e81\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<br \/>\n\u2461\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<br \/>\n\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u7279\u306b\u6ce8\u610f\u3057\u3001\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\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":[370,178,180,487,167,231,289],"tags":[401,611,373,128,159],"backnumber":[1937],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 21:30:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/147013"}],"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=147013"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/147013\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=147013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=147013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=147013"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=147013"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=147013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}