{"id":153785,"date":"2018-06-28T09:14:58","date_gmt":"2018-06-28T00:14:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=153785"},"modified":"2018-06-28T09:14:58","modified_gmt":"2018-06-28T00:14:58","slug":"financial-statements-report-70","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-70\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u7814\u7a76\u8cc7\u6599\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092\u516c\u8868\uff5e\u793e\u5185\u3068\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u53cc\u65b9\u304c\u542b\u307e\u308c\u308b\u4e0d\u6b63\u8abf\u67fb\u4f53\u5236\u306e\u5272\u5408\u304c\u5897\u52a0\u50be\u5411\u306b\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u7814\u7a76\u8cc7\u6599\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u793e\u5185\u3068\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u53cc\u65b9\u304c\u542b\u307e\u308c\u308b\u4e0d\u6b63\u8abf\u67fb\u4f53\u5236\u306e\u5272\u5408\u304c\u5897\u52a0\u50be\u5411\u306b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/jicpa.or.jp\/\" title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306f\u30012018\u5e74\uff16\u670826\u65e5\u4ed8\u3051\u3067\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff15\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u8cc7\u6599\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u8cc7\u6599\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306b\u3064\u3044\u3066\u3001\u5354\u4f1a\u306f\u3001\u8fd1\u5e74\u306e\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u3092\u9069\u6642\u306b\u77e5\u3089\u305b\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f1a\u793e\u53ca\u3073\u305d\u306e\u95a2\u4fc2\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4f1a\u8a08\u4e0d\u6b63\u3092\u96c6\u8a08\u3057\u3001\u53d6\u308a\u307e\u3068\u3081\u305f\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u8cc7\u6599\u306e\u6982\u8981\u3068\u6ce8\u76ee\u3059\u3079\u304d\u96c6\u8a08\u7d50\u679c\u306e\u3044\u304f\u3064\u304b\u3092\u691c\u8a0e\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u7814\u7a76\u8cc7\u6599\u3067\u306f\u3001\u4f1a\u8a08\u4e0d\u6b63\uff08Accounting fraud\uff09\u306e\u985e\u578b\u3092\u3001\u4e3b\u306b\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u300c\u8cc7\u7523\u306e\u6d41\u7528\u300d\u306b\u5206\u985e\u3057\u305f\u3046\u3048\u3067\u3001\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u300c\u8cc7\u7523\u306e\u6d41\u7528\u300d\u3068\u306b\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u306a\u3044\u3082\u306e\u306f\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u306b\u542b\u3081\u3066\u96c6\u8a08\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5dfb\u672b\u306b\u3010\u53c2\u8003\u3011\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u306e\u4e00\u90e8\u3092\u5f15\u7528\u3059\u308b\u3002<br \/>\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<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u7c89\u98fe\u6c7a\u7b97\uff08Fraudulent Financial Reporting\uff09<\/strong><\/p>\n<p>\u7c89\u98fe\u6c7a\u7b97\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u3092\u6b3a\u304f\u305f\u3081\u306b\u8ca1\u52d9\u8af8\u8868\u306b\u610f\u56f3\u7684\u306a\u865a\u507d\u8868\u793a\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308a\u3001\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3001\u53c8\u306f\u5fc5\u8981\u306a\u958b\u793a\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u542b\u3093\u3067\u3044\u308b\u3002\u7c89\u98fe\u6c7a\u7b97\u306f\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u3084\u53ce\u76ca\u529b\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u3092\u6b3a\u304f\u305f\u3081\u306b\u3001\u7d4c\u55b6\u8005\u7b49\u304c\u5229\u76ca\u8abf\u6574\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u8cc7\u7523\u306e\u6d41\u7528\uff08Misappropriation of Assets\uff09<\/strong><\/p>\n<p>\u8cc7\u7523\u306e\u6d41\u7528\u306f\u3001\u5f93\u696d\u54e1\u306b\u3088\u308a\u884c\u308f\u308c\u3001\u6bd4\u8f03\u7684\u5c11\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3057\u304b\u3057\u3001\u8cc7\u7523\u306e\u6d41\u7528\u3092\u507d\u88c5\u3057\u96a0\u853d\u3059\u308b\u3053\u3068\u3092\u6bd4\u8f03\u7684\u5bb9\u6613\u306b\u5b9f\u65bd\u3067\u304d\u308b\u7acb\u5834\u306b\u3042\u308b\u7d4c\u55b6\u8005\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3002\uff08\u4e2d\u7565\uff09\u8cc7\u7523\u306e\u6d41\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u7d1b\u5931\u3084\u6b63\u5f53\u306a\u627f\u8a8d\u306e\u306a\u3044\u62c5\u4fdd\u63d0\u4f9b\u3068\u3044\u3063\u305f\u4e8b\u5b9f\u3092\u96a0\u853d\u3059\u308b\u305f\u3081\u306b\u8a18\u9332\u53c8\u306f\u8a3c\u6191\u66f8\u985e\u306e\u507d\u9020\u3092\u4f34\u3046\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411<\/strong><\/h4>\n<p>\u7814\u7a76\u8cc7\u6599\u3067\u96c6\u8a08\u3001\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u308b\u9805\u76ee\u306f\u6b21\u306e\uff19\u3064\u306b\u5206\u985e\u3055\u308c\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u4f1a\u793e\u6570<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u985e\u578b\u3068\u624b\u53e3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e3b\u8981\u306a\u696d\u7a2e\u5185\u8a33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e0a\u5834\u5e02\u5834\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff15\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u899a\u7d4c\u8def<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff16\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u95a2\u4e0e\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff17\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u751f\u5834\u6240<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff18\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e0d\u6b63\u8abf\u67fb\u4f53\u5236\u306e\u52d5\u5411<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff19\uff09<\/span>\u3000\u4f1a\u8a08\u4e0d\u6b63\u3068\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a02\u6b63\u306e\u95a2\u4fc2<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u96c6\u8a08\u30fb\u5206\u6790\u7d50\u679c\u306e\u7279\u5fb4<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u4f1a\u793e\u6570<\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u306e\u6570\u306f\u30012014\u5e74\uff13\u6708\u671f\u304b\u30892018\u5e74\uff13\u6708\u671f\u307e\u3067\u306e\uff15\u5e74\u9593\u3067\u3001146\u793e\u3068\u306a\u308a\u3001\u5e74\u5ea6\u306b\u3088\u3063\u3066\u30d0\u30e9\u3064\u304d\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6982\u306d\u5e74\u959330\u793e\u7a0b\u5ea6\u3067\u3042\u3063\u305f\u3002<br \/>\n2018\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u8005\u6570\u306f30\u793e\u3067\u3042\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u985e\u578b\u3068\u624b\u53e3<\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u3092\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u300c\u8cc7\u7523\u306e\u6d41\u7528\u300d\u306b\u5206\u985e\u3057\u305f\u5834\u5408\u3001\uff15\u5e74\u9593\u306e\u5e73\u5747\u3067\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u306e\u5272\u5408\u304c76.7\uff05\u3067\u3042\u308a\u30012018\u5e74\uff13\u6708\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u4ef6\u6570\u30d9\u30fc\u30b9\u306781.1\uff05\u304c\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c89\u98fe\u6c7a\u7b97\u306e\u516c\u8868\u304c\uff18\u5272\u8fd1\u304f\u3092\u5360\u3081\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u7814\u7a76\u8cc7\u6599\u3067\u306f\u3001\u300c\u4e00\u822c\u7684\u306b\u3001\u8cc7\u7523\u306e\u6d41\u7528\u306b\u3088\u308b\u5f71\u97ff\u984d\u3088\u308a\u3082\u3001\u7c89\u98fe\u6c7a\u7b97\u306b\u3088\u308b\u5f71\u97ff\u984d\u306e\u65b9\u304c\u591a\u984d\u306b\u306a\u308b\u300d\u3053\u3068\u304b\u3089\u3001\u300c\u4e0a\u5834\u4f01\u696d\u7b49\u304c\u9069\u6642\u958b\u793a\u57fa\u6e96\u306b\u5247\u3063\u3066\u516c\u8868\u3059\u308b\u6570\u306f\u3001\u7c89\u98fe\u6c7a\u7b97\u306e\u65b9\u304c\u591a\u304f\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u300d\u3068\u5206\u6790\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff15\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u899a\u7d4c\u8def<\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u899a\u7d4c\u8def\u306f\u3001\u5185\u90e8\u7d71\u5236\u7b49\u304c37\u793e\u3001\u5f53\u5c40\u306e\u8abf\u67fb\u7b49\u304c23\u793e\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u3068\u5185\u90e8\u901a\u5831\u304c\u540419\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u4e00\u65b9\u3001\u767a\u899a\u7d4c\u8def\u306e\u672a\u516c\u8868\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c29\u793e\u3042\u308a\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u7814\u7a76\u8cc7\u6599\u306f\u3001\u300c\u767a\u899a\u7d4c\u8def\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u9069\u5207\u306a\u767a\u751f\u539f\u56e0\u306e\u5206\u6790\u3001\u6709\u52b9\u306a\u518d\u767a\u9632\u6b62\u7b56\u306e\u69cb\u7bc9\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7a4d\u6975\u7684\u306b\u516c\u8868\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u300d\u3068\u8a55\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6307\u6458\u306b\u3064\u3044\u3066\u306f\u9996\u80af\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u7814\u7a76\u8cc7\u6599\u3068\u3057\u3066\u306f\u3001\u300c\u306a\u305c\u3001\u767a\u899a\u7d4c\u8def\u306e\u516c\u8868\u3092\u3057\u306a\u304b\u3063\u305f\u306e\u304b\u300d\u307e\u3067\u3001\u8e0f\u307f\u8fbc\u3093\u3060\u5206\u6790\u304c\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u3055\u3089\u306b\u8aad\u307f\u5fdc\u3048\u306e\u3042\u308b\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u306e\u304c\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u306a\u611f\u60f3\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff16\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u95a2\u4e0e\u8005<\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e3b\u4f53\u7684\u306a\u95a2\u4e0e\u8005\u3001\u5171\u8b00\u306e\u6709\u7121\u306a\u3069\u3092\u5206\u6790\u3057\u305f\u7d50\u679c\u3001\u95a2\u4e0e\u8005\u306e\u5f79\u8077\u3084\u5171\u8b00\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u306f\u5e74\u5ea6\u3054\u3068\u306e\u30d0\u30e9\u3064\u304d\u304c\u898b\u3089\u308c\u308b\u3082\u306e\u306e\u3001\u5f79\u54e1\u3068\u7ba1\u7406\u8077\u306b\u3064\u3044\u3066\u306f\u3001\u5171\u8b00\u3057\u3066\u4f1a\u8a08\u4e0d\u6b63\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u304f\u3001\u975e\u7ba1\u7406\u8077\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u72ec\u3067\u306e\u4f1a\u8a08\u4e0d\u6b63\u884c\u70ba\u304c\u5171\u8b00\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff18\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e0d\u6b63\u8abf\u67fb\u4f53\u5236\u306e\u52d5\u5411<\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u767a\u751f\u6642\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u7d44\u6210\u3092\u3001\u300c\u793e\u5185\u306e\u307f\u300d\u300c\u793e\u5185\uff0b\u5916\u90e8\u5c02\u9580\u5bb6\u300d\u300c\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u307f\u300d\u306e\uff13\u3064\u306b\u5206\u985e\u3057\u3066\u96c6\u8a08\u3057\u305f\u3068\u3053\u308d\u3001\u305d\u308c\u305e\u308c\u300144\u793e\u300143\u793e\u300152\u793e\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u4ef6\u6570\u7684\u306b\u306f\u3044\u308f\u3086\u308b\u7b2c\u4e09\u8005\u306e\u307f\u3067\u69cb\u6210\u3055\u308c\u308b\u8abf\u67fb\u4f53\u5236\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u793e\u5185\uff08\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\uff09\u3068\u5229\u5bb3\u95a2\u4fc2\u306e\u306a\u3044\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u53cc\u65b9\u304c\u542b\u307e\u308c\u308b\u8abf\u67fb\u4f53\u5236\uff08\u793e\u5916\u5f79\u54e1\u3068\u5916\u90e8\u5c02\u9580\u5bb6\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u3068\u3044\u3046\u8abf\u67fb\u4f53\u5236\uff08\u793e\u5185\uff0b\u5916\u90e8\u5c02\u9580\u5bb6\uff09\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff19\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u3068\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a02\u6b63\u306e\u95a2\u4fc2<\/h4>\n<p>\u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u4e2d\u306b\u3001\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u899a\u306b\u4f34\u3063\u3066\u3001\u904e\u5e74\u5ea6\u306e\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u3092\u8a02\u6b63\u3057\u305f\u4e0a\u5834\u4f1a\u793e\u306f72\u793e\u3067\u3042\u3063\u305f\u3002\u5e74\u5ea6\u5225\u306e\u63a8\u79fb\u3067\u306f\u300140\uff05\u53f0\u5f8c\u534a\u304b\u308960\uff05\u7a0b\u5ea6\u306e\u4f1a\u793e\u304c\u8a02\u6b63\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u8a02\u6b63\u3092\u884c\u3063\u305f\u4f1a\u793e\u306e\u5927\u591a\u6570\u306f\u3001\u4f1a\u8a08\u4e0d\u6b63\u306e\u985e\u578b\u304c\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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 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\/>\n\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u8cc7\u6599\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u8cc7\u6599\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306b\u3064\u3044\u3066\u3001\u5354\u4f1a\u306f\u3001\u8fd1\u5e74\u306e\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u3092\u9069\u6642\u306b\u77e5\u3089\u305b\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f1a\u793e\u53ca\u3073\u305d\u306e\u95a2\u4fc2\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4f1a\u8a08\u4e0d\u6b63\u3092\u96c6\u8a08\u3057\u3001\u53d6\u308a\u307e\u3068\u3081\u305f\u3068\u3057\u3066\u3044\u308b\u3002<br 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