{"id":149729,"date":"2018-05-02T09:15:02","date_gmt":"2018-05-02T00:15:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=149729"},"modified":"2018-05-02T09:15:02","modified_gmt":"2018-05-02T00:15:02","slug":"financial-statements-report-69","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-69\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u4e8c\u5ea6\u306e\u610f\u898b\u52df\u96c6\u3092\u7d4c\u3066\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a\u53ca\u3073\u300c\u502b\u7406\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u8a08\u58eb\u3092\u5bfe\u8c61\u306b\u898f\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\u306e\u52d5\u5411\u53d7\u3051\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u3092\u516c\u8868\uff5e\u7d44\u7e54\u5185\u4f1a\u8a08\u58eb\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u306f\u5225\u9014\u691c\u8a0e\u3092\u4e88\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-63\/\" target=\"_blank\">\u5e73\u621029\u5e7410\u6708\uff16\u65e5<\/a>\u53ca\u3073<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001IESBA\u306b\u3088\u308b\u502b\u7406\u898f\u7a0b\u306e\u898b\u76f4\u3057\u3092\u53d7\u3051\u3001\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u53ca\u3073\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\uff5e\u62c5\u5f53\u8005\u306e\u533a\u5206\u3054\u3068\u306b\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u671f\u9593\u3092\u8a2d\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-68\/\" target=\"_blank\">\u5e73\u621030\u5e74\uff11\u670826\u65e5<\/a>\u304b\u3089\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4e0a\u8a18\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09 \u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\uff08Code of Ethics for Professional Accountants\uff09\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\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\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u4e3b\u306a\u6539\u6b63<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u300c\u502b\u7406\u898f\u5247\u306e\u8da3\u65e8\u53ca\u3073\u7cbe\u795e\u300d\u3067\u306f\u3001\u300c\u793e\u4f1a\u306e\u671f\u5f85\u306b\u5fdc\u3048\u5f97\u308b\u3088\u3046\u300d\u3068\u306e\u8868\u73fe\u3092\u7528\u3044\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3092\u300c\u793e\u4f1a\u306e\u671f\u5f85\u306b\u5fdc\u3048\u3001\u516c\u5171\u306e\u5229\u76ca\u306b\u8cc7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u300d\u3068\u6539\u6b63\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u516c\u5171\u306e\u5229\u76ca\u300d\u306e\u7528\u8a9e\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u4f9d\u983c\u4eba\u306b\u5bfe\u3059\u308b\u5c02\u9580\u696d\u52d9\u306e\u5b9f\u65bd\u306b\u304a\u3044\u3066\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306b\u5f93\u3063\u3066\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u306e\u65b0\u8a2d\u300219\u6761\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u4f1a\u54e1\uff08\u76e3\u67fb\u6cd5\u4eba\u3092\u542b\u3080\uff09\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u53ca\u3073\u5c02\u9580\u8981\u54e1\u304c\u502b\u7406\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u5408\u7406\u7684\u306b\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u8077\u696d\u502b\u7406\u306e\u9075\u5b88\u306b\u95a2\u3059\u308b\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u3092\u5b9a\u3081\u3001\u6240\u5c5e\u3059\u308b\u5c02\u9580\u8981\u54e1\u304c\u3053\u308c\u3092\u9075\u5b88\u3059\u308b\u3088\u3046\u76e3\u7763\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6ce8\u89e3\uff18\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u5b88\u79d8\u7fa9\u52d9\u89e3\u9664\u306e\u6b63\u5f53\u306a\u7406\u7531\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u306e\u6574\u7406\uff08\uff16\u6761\uff18\u9805\uff13\u53f7\u30cb\u30fb\u30db\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u300c\u7b2c\uff13\u7ae0 \u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u3092\u5bfe\u8c61\u3068\u3059\u308b\u898f\u5247\u300d\u306e\u6ce8\u89e328\u3067\u306f\u3001\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u3001\u4e0d\u6b63\u306a\u60c5\u5831\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40<\/span>\u3078\u306e\u5831\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u6cd5\u5f8b\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u3002\u3055\u3089\u306b<span style=\"text-decoration: underline;\">\u3001<\/span>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u3092\u8f9e\u8077\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u304c\u6539\u6b63\u70b9\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2464<\/span>\u3000\u300c\u5c02\u9580\u8077\u54e1\u300d\u3068\u306f\u5c02\u9580\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u793e\u54e1\u7b49\u4ee5\u5916\u306e\u8005\u3092\u3044\u3044\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u304c\u96c7\u7528\u3059\u308b\u5c02\u9580\u5bb6\uff08\u4f1a\u8a08\u53c8\u306f\u76e3\u67fb\u4ee5\u5916\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3059\u308b\u500b\u4eba\uff09\u3092\u542b\u3080\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2465<\/span>\u3000\u300c\u5c02\u9580\u8981\u54e1\u300d\u3068\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u306b\u6240\u5c5e\u3059\u308b\u793e\u54e1\u7b49\u53ca\u3073\u5c02\u9580\u8077\u54e1\u5168\u4f53\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u65b0\u8a2d<\/strong><\/h4>\n<p>\u502b\u7406\u898f\u524719 \u6761\u306e\uff12\u306b\u304a\u3051\u308b\u59d4\u4efb\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3001\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3092\u65b0\u8a2d\u3057\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u7559\u610f\u3059\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<ul>\n<li>\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\uff12\u6761\uff11\u9805\u53ca\u3073\uff12\u9805\u306b\u5b9a\u3081\u3089\u308c\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u306e\u696d\u52d9\u306e\u3059\u3079\u3066\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/li>\n<li>\u672c\u6307\u91dd\u306f\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u308c\u3089\u3092\u767a\u898b\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u5bfe\u8c61\u3068\u306a\u308b\u9055\u6cd5\u884c\u70ba<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6545\u610f\u3082\u3057\u304f\u306f\u904e\u5931\u53c8\u306f\u4f5c\u70ba\u3082\u3057\u304f\u306f\u4e0d\u4f5c\u70ba\u3092\u554f\u308f\u305a\u3001\u4f9d\u983c\u4eba\u3001\u305d\u306e\u7d4c\u55b6\u8005\u3001\u76e3\u67fb\u5f79\u7b49\u3001\u5f93\u696d\u54e1\u7b49\u53c8\u306f\u4f9d\u983c\u4eba\u306e\u6307\u793a\u306e\u4e0b\u3067\u50cd\u304f\u59d4\u8a17\u5148\u696d\u8005\u7b49\u306e\u305d\u306e\u4ed6\u306e\u8005\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u3001\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308b\u884c\u70ba\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u4f9d\u983c\u4eba\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u91d1\u984d\u53ca\u3073\u958b\u793a\u306e\u6c7a\u5b9a\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3068\u3057\u3066\u4e00\u822c\u7684\u306b\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u6cd5\u4ee4<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u4f9d\u983c\u4eba\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u91d1\u984d\u53ca\u3073\u958b\u793a\u306e\u6c7a\u5b9a\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u304c\u3001\u4e8b\u696d\u904b\u55b6\u3082\u3057\u304f\u306f\u4e8b\u696d\u7d99\u7d9a\u306e\u305f\u3081\u306b\u3001\u53c8\u306f\u91cd\u5927\u306a\u7f70\u5247\u3092\u79d1\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u305d\u306e\u4ed6\u306e\u6cd5\u4ee4<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6cd5\u4ee4\u306e\u4f8b\u793a<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u4e0d\u6b63\u3001\u6c5a\u8077\u3001\u8d08\u53ce\u8cc4<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u3001\u30c6\u30ed\u30ea\u30b9\u30c8\u3078\u306e\u8cc7\u91d1\u4f9b\u4e0e\u53ca\u3073\u72af\u7f6a\u53ce\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u8a3c\u5238\u5e02\u5834\u53ca\u3073\u8a3c\u5238\u53d6\u5f15<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff44\uff09\u3000\u9280\u884c\u696d\u52d9\u4e26\u3073\u306b\u305d\u306e\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff45\uff09\u3000\u60c5\u5831\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff46\uff09\u3000\u7a0e\u91d1\u53ca\u3073\u5e74\u91d1\u306b\u4fc2\u308b\u50b5\u52d9\u53ca\u3073\u652f\u6255<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff47\uff09\u3000\u74b0\u5883\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff48\uff09\u3000\u516c\u8846\u885b\u751f\u53ca\u3073\u5b89\u5168<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5bfe\u8c61\u5916\u3068\u306a\u308b\u9055\u6cd5\u884c\u70ba<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u660e\u3089\u304b\u306b\u91cd\u8981\u6027\u306e\u306a\u3044\u4e8b\u9805<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u4f9d\u983c\u4eba\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3057\u306a\u3044\u500b\u4eba\u306e\u9055\u6cd5\u884c\u70ba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u4f9d\u983c\u4eba\uff08\u7d4c\u55b6\u8005\u3001\u76e3\u67fb\u5f79\u7b49\u3001\u5f93\u696d\u54e1\u7b49\u53c8\u306f\u4f9d\u983c\u4eba\u306e\u6307\u793a\u306e\u4e0b\u3067\u50cd\u304f\u59d4\u8a17\u5148\u696d\u8005\u7b49\u3092\u542b\u3080\uff09\u4ee5\u5916\u306e\u8005\u306b\u3088\u308b\u9055\u6cd5\u884c\u70ba<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u5bfe\u8c61\u3068\u306a\u308b\u5c02\u9580\u696d\u52d9<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\uff12\u6761\uff11\u9805\u53ca\u3073\uff12\u9805\u696d\u52d9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u5f53\u8a72\u696d\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306b\u6c17\u4ed8\u3044\u305f\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u696d\u52d9\u4ee5\u5916\u306e\u5c02\u9580\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u696d\u52d9\u4ee5\u5916\u306e\u5c02\u9580\u696d\u52d9\uff08\u300c\u975e\u76e3\u67fb\u696d\u52d9\u300d\uff09\u306b\u5f93\u4e8b\u3059\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u3001\u884c\u70ba\u306e\u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u884c\u70ba\u304c\u767a\u751f\u3057\u305f\u3001\u53c8\u306f\u767a\u751f\u3057\u5f97\u308b\u72b6\u6cc1\u306a\u3069\u3001\u5f53\u8a72\u4e8b\u9805\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u52aa\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u9055\u6cd5\u884c\u70ba\u304c\u767a\u751f\u3057\u305f\u3001\u3082\u3057\u304f\u306f\u767a\u751f\u3057\u5f97\u308b\u3068\u8a8d\u8b58\u3057\u3001\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u6301\u3063\u305f\u5834\u5408\u3001\u9069\u5207\u306a\u968e\u5c64\u306e\u7d4c\u55b6\u8005\u3068\u5f53\u8a72\u4e8b\u9805\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u53ef\u80fd\u3067\u3042\u308a\u3001\u304b\u3064\u9069\u5207\u306a\u5834\u5408\u306b\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u5f53\u8a72\u4e8b\u9805\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff44\uff09\u3000\u8ffd\u52a0\u7684\u306a\u5bfe\u5fdc\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6cd5\u4ee4\u3067\u8a31\u5bb9\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u696d\u52d9\u3092\u8f9e\u9000\u53c8\u306f\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306b\u3064\u3044\u3066\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\uff3131 \u9055\u6cd5\u884c\u70ba\u5bfe\u5fdc\u6307\u91dd\u306e\u5bfe\u8c61\u8005\u53ca\u3073\u5bfe\u8c61\u696d\u52d9<\/li>\n<li>\uff3132 \u9055\u6cd5\u884c\u70ba\u5bfe\u5fdc\u6307\u91dd\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044<\/li>\n<li>\uff3133 \u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u3057\u3066\u5bfe\u5fdc\u3059\u3079\u304d\u4e8b\u9805<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u4fdd\u8a3c\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u306b\u5bfe\u3059\u308b\u975e\u4fdd\u8a3c\u696d\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u95a2\u3059\u308b\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u4e3b\u306a\u6539\u6b63<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0E68C;color:#000000;border-color:#CD853F;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4f8b\u5916\u898f\u5b9a\u306e\u524a\u9664<\/strong><\/h4>\n<p>\u5927\u4f1a\u793e\u7b49\u3067\u3042\u308b\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u3078\u306e\u63d0\u4f9b\u3092\u539f\u5247\u7981\u6b62\u3057\u3066\u3044\u308b\u300c\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u300d\u53ca\u3073\u300c\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u76ee\u7684\u306e\u7a0e\u984d\u8a08\u7b97\u300d\u306b\u3064\u3044\u3066\u3001\u7dca\u6025\u306e\u5834\u5408\u306b\u306f\u4f8b\u5916\u3092\u8a8d\u3081\u3066\u3044\u305f\u304c\u3001\u5f53\u8a72\u4f8b\u5916\u898f\u5b9a\u3092\u524a\u9664\u3059\u308b\uff08\u7b2c\uff11\u90e8172\u9805\u3001174\u9805\u3001185\u9805\u3001186\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4f9d\u983c\u4eba\u306e\u300c\u7d4c\u55b6\u8005\u306e\u8cac\u4efb\u300d\u306e\u8a18\u8ff0\u306e\u660e\u77ad\u5316<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u304c\u62c5\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u4f9d\u983c\u4eba\u306e\u300c\u7d4c\u55b6\u8005\u306e\u8cac\u4efb\u300d\u306e\u8a18\u8ff0\u306e\u660e\u77ad\u5316\u306e\u305f\u3081\u3001\u6587\u8a00\u306e\u898b\u76f4\u3057\u306a\u3069\u3092\u884c\u3046\uff08\u7b2c\uff11\u90e8162\u9805\uff5e166\u9805\u3001\u7b2c\uff12\u90e8143\u9805\uff5e147\u9805\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u660e\u78ba\u5316<\/strong><\/h4>\n<p>\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u304c\u5927\u4f1a\u793e\u7b49\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u201c\u5b9a\u578b\u7684\u53c8\u306f\u6a5f\u68b0\u7684\u201d\u306a\u300c\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u300d\u3067\u3042\u308c\u3070\u63d0\u4f9b\u304c\u53ef\u80fd\u306a\u5834\u5408\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u5f53\u8a72\u201c\u5b9a\u578b\u7684\u53c8\u306f\u6a5f\u68b0\u7684\u201d\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u3059\u308b\uff08\u7b2c\uff11\u90e8171\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u4e8b\u52d9\u4ee3\u884c\u306b\u95a2\u3059\u308b\u696d\u52d9<\/strong><\/h4>\n<p>\u4e8b\u52d9\u4ee3\u884c\u306b\u95a2\u3059\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u7b2c\uff11\u90e8166\uff0d\uff12\u9805\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u300c\u62c5\u5f53\u8005\u306e\u9577\u671f\u7684\u95a2\u4e0e\u3068\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u300d\u306b\u95a2\u3059\u308b\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u4e3b\u306a\u6539\u6b63<\/strong><\/h4>\n<p>\u62c5\u5f53\u8005\u306e\u9577\u671f\u7684\u95a2\u4e0e\u3068\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3057\u3066\u3001\u62c5\u5f53\u8005\u304c\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u76e3\u67fb\u696d\u52d9\u306b\u95a2\u4e0e\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u8005\u306e\u516c\u6b63\u6027\u53ca\u3073\u8077\u696d\u7684\u61d0\u7591\u5fc3\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u5f97\u308b\u99b4\u308c\u5408\u3044\u53ca\u3073\u81ea\u5df1\u5229\u76ca\u306e\u963b\u5bb3\u8981\u56e0\u304c\u751f\u3058\u3001\u305d\u306e\u91cd\u8981\u6027\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u8ff0\u3079\u3001\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u7b2c\uff11\u90e8150\u9805\uff5e150\uff0d\uff15\u9805\uff09\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u671f\u9593\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/rinrikisoku1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-149742\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/rinrikisoku1-1.png\" alt=\"\" width=\"1188\" height=\"399\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/rinrikisoku1-1.png 1188w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/rinrikisoku1-1-300x100.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/rinrikisoku1-1-1024x343.png 1024w\" sizes=\"(max-width: 1188px) 100vw, 1188px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u300c\u300c\u502b\u7406\u898f\u5247\u300d\u3001\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u53ca\u3073\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63\u4e26\u3073\u306b\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u6982\u8981\u300d\u306e\uff14\u30da\u30fc\u30b8\u306e\u56f3\u8868\u3092\u4e00\u90e8\u52a0\u5de5\uff09<\/span><\/p>\n<p>\u7b46\u982d\u696d\u52d9\u57f7\u884c\u8cac\u4efb\u8005\u3068\u306f\u3001\u76e3\u67fb\u696d\u52d9\u306e\u696d\u52d9\u57f7\u884c\u8cac\u4efb\u8005\u306e\u3046\u3061\u3001\u305d\u306e\u4e8b\u52d9\u3092\u7d71\u62ec\u3059\u308b\u8005\u3068\u3057\u3066\u76e3\u67fb\u5831\u544a\u66f8\u306e\u7b46\u982d\u306b\u81ea\u7f72\u3057\u3001\u81ea\u5df1\u306e\u5370\u3092\u62bc\u3059\u8005\uff11\u540d\u3092\u3044\u3046\uff08\u7b2c\uff11\u90e8139\u9805\u3002\u5171\u540c\u76e3\u67fb\u306e\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3054\u3068\u306b\u7b46\u982d\u696d\u52d9\u57f7\u884c\u8cac\u4efb\u8005\uff11\u540d\u3068\u3059\u308b\uff09\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306f\u3001\u540c\u4e00\u306e\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u671f\u9593\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3001\uff13\u3064\u306e\u5206\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u7570\u306a\u308b\u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u671f\u9593\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u95a2\u4e0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7d2f\u7a4d\u671f\u9593\u3067\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u7b2c\uff11\u90e8151\u9805\u3001151\uff0d\uff12\u9805\u7b49\uff09\u3002<\/p>\n<p>\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306b\u3064\u3044\u3066\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\uff3114 \u30a4\u30f3\u30bf\u30fc\u30d0\u30eb\u671f\u9593\u306b\u304a\u3051\u308b\u95a2\u4e0e<\/li>\n<li>\uff3116 \u95a2\u4e0e\u306e\u4e2d\u65ad\u3001\u8907\u6570\u306e\u5f79\u5272\u3067\u306e\u95a2\u4e0e\u53ca\u3073\u534a\u671f\u6c7a\u7b97\u306e\u5834\u5408\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3<\/li>\n<li>\uff3117 \u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u8005<\/li>\n<li>\uff3119 \u89aa\u5b50\u4f1a\u793e\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3<\/li>\n<li>\uff3120 \u5e73\u621030\u5e74\u6539\u6b63\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u898f\u5b9a\u306e\u9069\u7528<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u502b\u7406\u898f\u5247\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9a\u671f\u7dcf\u4f1a\uff08\u5e73\u621030\u5e74\uff17\u670824\u65e5\u958b\u50ac\u4e88\u5b9a\uff09\u3067\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u307e\u305f\u3001\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63\u306e\u3046\u3061\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u90e8\u5206\u53ca\u3073\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a\u306f\u3001\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u304c\u5b9a\u671f\u7dcf\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u516c\u8868\u3057\u3066\u3044\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u300c\u4fdd\u8a3c\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u306b\u5bfe\u3059\u308b\u975e\u4fdd\u8a3c\u696d\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u95a2\u3059\u308b\u72ec\u7acb\u6027\u898f\u5b9a\u306e\u6539\u6b63\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u300c\u62c5\u5f53\u8005\u306e\u9577\u671f\u7684\u95a2\u4e0e\u3068\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u300d\u306b\u95a2\u3059\u308b\u72ec\u7acb\u6027\u898f\u5b9a\u306e\u6539\u6b63\u306f\u5e73\u621032\u5e74\uff082020\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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\uff14\u670827\u65e5\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u2460\u3000\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63<br \/>\n\u2461\u3000\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63<br \/>\n\u2462\u3000\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63<br \/>\n\u2463\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621029\u5e7410\u6708\uff16\u65e5\u53ca\u3073\u5e73\u621030\u5e74\uff11\u670826\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4e0a\u8a18\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09 \u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\uff08Code of Ethics for Professional Accountants\uff09\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\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":[370,178,180,235,167,279,289],"tags":[585,114,535,128],"backnumber":[1942],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 22:06:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/149729"}],"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=149729"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/149729\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=149729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=149729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=149729"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=149729"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=149729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}