{"id":157740,"date":"2018-08-23T10:12:51","date_gmt":"2018-08-23T01:12:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=157740"},"modified":"2019-07-03T09:33:53","modified_gmt":"2019-07-03T00:33:53","slug":"accounting-article-63","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-63\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\uff0d\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u7530\u3000\u6643\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff15\uff09\u300d\uff0d\u4ed5\u5165\u50b5\u52d9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-62\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\uff0d\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u2461\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-64\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff13\u7bc0\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3014\u5206\u6790\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u3015<\/strong><\/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:#b22222;\">\n\t\t<ul>\n<li>\u571f\u5730\u3001\u5efa\u7269\u3001\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269<\/li>\n<li>\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u8239\u8236\u3001\u8eca\u4e21\u53ca\u3073\u305d\u306e\u4ed6\u306e\u9678\u4e0a\u904b\u642c\u5177\u3001\u5de5\u5177\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1<\/li>\n<li>\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/li>\n<li>\uff08\u8cc3\u501f\u7269\u4ef6\u306b\u95a2\u3059\u308b\uff09\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3067\u306f\u306a\u3044\u304c\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u7279\u6027\u306b\u3088\u308a\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/span><\/p>\n<\/div><!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/strong><\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u3001\u5bfe\u8c61\u4e8b\u696d\u306e\u9042\u884c\u306b\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u306f\u300c\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u300d\u306a\u3044\u3057\u306f\u300c\u4e8b\u696d\u7528\u8cc7\u7523\u300d\u3068\u3055\u308c\u3001\u8cb7\u53ce\u5bfe\u8c61\u3068\u3057\u3066\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u4ed6\u65b9\u3001\u8cb7\u53ce\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u306b\u76f4\u63a5\u7684\u306a\u95a2\u9023\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3001\u4f8b\u3048\u3070\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u4fdd\u990a\u65bd\u8a2d\u3084\u3001\u526f\u696d\u7684\u306b\u55b6\u307e\u308c\u3066\u3044\u308b\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u53ca\u3073\u3053\u308c\u3089\u306b\u4ed8\u968f\u3059\u308b\u511f\u5374\u6027\u8cc7\u7523\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e8b\u696d\u5916\u4e0d\u52d5\u7523\u300d\u306a\u3044\u3057\u306f\u300c\u4e8b\u696d\u5916\u8cc7\u7523\u300d\u3068\u3055\u308c\u3001\u901a\u5e38\u306e\u5834\u5408\u3001\u8cb7\u53ce\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u4e8b\u696d\u5916\u8cc7\u7523\u306e\u4f8b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/ma-due-zaimu8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-157758\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/ma-due-zaimu8-1.png\" alt=\"\" width=\"1994\" height=\"846\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3044\u305a\u308c\u3082\u8cc3\u501f\u7269\u4ef6\u306b\u3064\u3044\u3066\u306f\u8cc3\u8cb8\u501f\u5951\u7d04\u306e\u5f15\u7d99\u304e\u8981\u5426\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u5bfe\u8c61\u4f1a\u793e\u306e\u4fdd\u6709\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u3092\u8cb7\u53ce\u5bfe\u8c61\u3068\u3057\u3066\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u304b\u306f\u3001\u8cb7\u3044\u624b\u5074\u306e\u610f\u56f3\u3059\u308b\u8cb7\u53ce\u306e\u76ee\u7684\u3084\u30b9\u30ad\u30fc\u30e0\u7b49\u306b\u3088\u308a\u5909\u308f\u3063\u3066\u304f\u308b\u304c\u3001\u8cb7\u3044\u624b\u5074\u304c\u300c\u660e\u3089\u304b\u306b\u4e0d\u8981\u300d\u3068\u5224\u65ad\u3057\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u8cb7\u3044\u624b\u5074\u304c\u8abf\u67fb\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5fc5\u7136\u6027\u306f\u306a\u304f\u3001\u901a\u5e38\u306e\u5834\u5408\u3001\u8abf\u67fb\u5bfe\u8c61\u304b\u3089\u306f\u9664\u5916\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6cd5\u52d9\u9762\u304b\u3089\u307f\u305f\u300c\u4e0d\u52d5\u7523\u300d\u306e\u8abf\u67fb\u306b\u3064\u3044\u3066\u306f\u3001\u3014\u6cd5\u52d9\u7de8\u3015<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u6cd5\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4e0d\u52d5\u7523\u306e\u8abf\u67fb\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-310\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u306b\u3066\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u305d\u3061\u3089\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>M&amp;A\u306b\u3088\u308b\u8cb7\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u6b63\u6642\u4fa1\u306b\u3088\u308b\u8a55\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb7\u53ce\uff08\u53d6\u5f97\uff09\u8005\u5074\u3067\u53d7\u5165\u308c\u8a18\u5e33\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u500b\u5225\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u9069\u6b63\u6642\u4fa1\u3068\u3069\u306e\u7a0b\u5ea6\u4e56\u96e2\u3057\u3066\u3044\u308b\u304b\u3001\u3059\u306a\u308f\u3061\u542b\u307f\u640d\u76ca\u306e\u6709\u7121\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u6b63\u6642\u4fa1\u306f\u3001\u571f\u5730\u30fb\u5efa\u7269\u7b49\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u6e1b\u640d\u4f1a\u8a08\u306e\u9069\u7528\u5f8c\u7c3f\u4fa1\u3001\u3082\u3057\u304f\u306f\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u984d\uff08\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8def\u7dda\u4fa1\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u57fa\u3065\u304f\u7c21\u6613\u8a55\u4fa1\u984d\uff09\u7b49\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5de5\u5177\u5668\u5177\u5099\u54c1\u7b49\u306e\u52d5\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u4e2d\u53e4\u5e02\u5834\u306b\u304a\u3051\u308b\u58f2\u8cb7\u4e8b\u4f8b\u306b\u57fa\u3065\u304f\u8a55\u4fa1\u304c\u53ef\u80fd\u306a\u5834\u5408\u306b\u306f\u5f53\u8a72\u8a55\u4fa1\u984d\u3092\u3082\u3063\u3066\u8a55\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u304c\u3001\u3053\u3046\u3057\u305f\u4e2d\u53e4\u5e02\u5834\u304c\u8abf\u9054\u65b9\u6cd5\u3068\u3057\u3066\u666e\u904d\u7684\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u306a\u304f\u3001\u901a\u5e38\u306f\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u9069\u6b63\u306a\u6e1b\u4fa1\u511f\u5374\u5b9f\u65bd\u5f8c\u306e\u300c\u9069\u6b63\u511f\u5374\u5f8c\u7c3f\u4fa1\u300d\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3060\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;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<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong> \u3008\u6982\u89b3\u306e\u628a\u63e1\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3001\u751f\u7523\u30fb\u8ca9\u58f2\u62e0\u70b9\u306e\u5206\u5e03\u3068\u4f4d\u7f6e\u3065\u3051\u7b49\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5404\u62e0\u70b9\u306e\u4f7f\u9014\u3001\u73fe\u6cc1\u53ca\u3073\u81ea\u793e\u6240\u6709\u30fb\u8cc3\u8cb8\u501f\u306e\u5225\u7b49\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u6e1b\u640d\u4f1a\u8a08\u3068\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u9069\u7528\u65b9\u91dd\u3068\u9069\u7528\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u3067\u5b9f\u65bd\u3057\u3066\u3044\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u73fe\u7269\u7ba1\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u5b9f\u7e3e\u3068\u9664\u58f2\u5374\u640d\u76ca\u306e\u767a\u751f\u5b9f\u7e3e\u3001\u4eca\u5f8c\u306e\u8a2d\u5099\u6295\u8cc7\u8a08\u753b\u306b\u3064\u3044\u3066\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u904a\u4f11\u72b6\u614b\u306b\u3042\u308b\u3082\u306e\u3001\u3082\u3057\u304f\u306f\u4f4e\u7a3c\u50cd\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u3001\u9664\u58f2\u5374\u4e88\u5b9a\u306e\u3042\u308b\u3082\u306e\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u628a\u63e1\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong> \u3008\u5206\u6790\u7684\u624b\u7d9a\uff0f\u500b\u5225\u691c\u8a3c\u624b\u7d9a\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u571f\u5730\u30fb\u5efa\u7269\u7b49\u306e\u4e0d\u52d5\u7523\u306b\u95a2\u3057\u3066\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u984d\u306a\u3044\u3057\u306f\u8def\u7dda\u4fa1\u7b49\u306b\u3088\u308b\u7c21\u6613\u8a55\u4fa1\u984d\u3068\u306e\u4e56\u96e2\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2468<\/span>\u3000\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u5225\u8868\u7b49\u3067\u5404\u5e74\u5ea6\u306e\u511f\u5374\u9650\u5ea6\u984d\u306b\u898b\u5408\u3063\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u628a\u63e1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u511f\u5374\u6027\u8cc7\u7523\u306b\u95a2\u3057\u3066\u3001\u904e\u5e74\u5ea6\u304b\u3089\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u904e\u4e0d\u8db3\u304c\u306a\u3044\u304b\u3001\u5404\u5e74\u5ea6\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u7c3f\u4fa1\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u5272\u5408\u306b\u3064\u3044\u3066\u5206\u6790\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2469<\/span>\u3000\u65b0\u898f\u53d6\u5f97\u8cc7\u7523\u3084\u671f\u4e2d\u9664\u58f2\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5f53\u8a72\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246a<\/span>\u3000\u6e1b\u640d\u4f1a\u8a08\uff0f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u8cc7\u6599\u304b\u3089\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246b<\/span>\u3000\u904a\u4f11\u72b6\u614b\uff0f\u4f4e\u7a3c\u50cd\uff0f\u9664\u58f2\u5374\u4e88\u5b9a\u306e\u3082\u306e\u3001\u9577\u671f\u306b\u308f\u305f\u308a\u672c\u52d8\u5b9a\u3078\u306e\u632f\u66ff\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u51e6\u5206\u4fa1\u984d\uff0f\u58f2\u5374\u53ef\u80fd\u4fa1\u984d\u53ca\u3073\u51e6\u5206\u306b\u8981\u3059\u308b\u8cbb\u7528\u898b\u8fbc\u3001\u7a3c\u50cd\u898b\u8fbc\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246c<\/span>\u3000\u62b5\u5f53\u6a29\u7b49\u306e\u8a2d\u5b9a\u72b6\u6cc1\u3084\u5272\u8ce6\u7b49\u306b\u3088\u308b\u5206\u5272\u6255\u3044\u306e\u305f\u3081\u6240\u6709\u6a29\u304c\u7559\u4fdd\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u7b49\u304b\u3089\u5185\u5bb9\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7 M&amp;A\u30b9\u30ad\u30fc\u30e0\u306b\u3088\u308a\u5909\u52d5\u3059\u308b\u8cb7\u53ce\u5bfe\u8c61\u4e0d\u52d5\u7523\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>M&amp;A\u306b\u969b\u3057\u3066\u3001\u8cb7\u3044\u624b\u5074\u304c\u53d6\u5f97\u3092\u671b\u307e\u306a\u3044\u4e8b\u696d\u5916\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001M&amp;A\u306e\u30b9\u30ad\u30fc\u30e0\u5982\u4f55\u3067\u306f\u8cb7\u3044\u624b\u5074\u3067\u3044\u3063\u305f\u3093\u3053\u308c\u3092\u53d6\u5f97\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u30b1\u30fc\u30b9\u3082\u751f\u3058\u5f97\u308b\u3002<\/p>\n<p>\u8cb7\u3044\u624b\u5074\u304c\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\u5834\u5408\u3084\u3001\u5275\u696d\u5bb6\u30fb\u5f79\u54e1\u7b49\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u5168\u682a\u5f0f\u306e\u8cb7\u53d6\u308a\u306b\u3088\u3063\u3066\u5bfe\u8c61\u4f1a\u793e\u3092\u8cb7\u53ce\u3059\u308b\u5834\u5408\u3001\u5bfe\u8c61\u4f1a\u793e\u540d\u7fa9\u306e\u5168\u3066\u306e\u4e0d\u52d5\u7523\u304c\u8cb7\u3044\u624b\u5074\u306e\u6240\u6709\u8cc7\u7523\u3068\u306a\u308b\u305f\u3081\u3001\u8cb7\u3044\u624b\u5074\u304c\u5fc5\u8981\u3068\u3057\u306a\u3044\u4e8b\u696d\u5916\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001M&amp;A\u306b\u5148\u7acb\u3063\u3066\u58f2\u308a\u624b\u5074\u304c\u4e8b\u524d\u306b\u58f2\u5374\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001M&amp;A\u5b9f\u884c\u307e\u3067\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u30bf\u30a4\u30c8\u306a\u305f\u3081\u58f2\u308a\u624b\u5074\u306b\u3088\u308b\u4e8b\u524d\u58f2\u5374\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u3084\u3001M&amp;A\u5b9f\u884c\u3067\u5b9f\u52d9\u4eba\u6750\u304c\u305d\u3063\u304f\u308a\u8cb7\u3044\u624b\u5074\u306b\u79fb\u7ba1\u3057\u3066\u3057\u307e\u3044\u3001\u58f2\u308a\u624b\u5074\u306b\u8cc7\u7523\u58f2\u5374\u3092\u884c\u3044\u5f97\u308b\u4eba\u6750\u304c\u4e0d\u5728\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u5f97\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8cb7\u3044\u624b\u5074\u306b\u304a\u3044\u3066\u3082\u3001M&amp;A\u6210\u7acb\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u5f53\u8a72\u4e8b\u696d\u5916\u8cc7\u7523\u306e\u51e6\u5206\u53ef\u80fd\u4fa1\u683c\u53ca\u3073\u51e6\u5206\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u640d\u76ca\u3001\u51e6\u5206\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u7b49\u3092\u4e8b\u524d\u306b\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u7b46\u8005\u3089\u304c\u4ee5\u524d\u95a2\u4e0e\u3057\u305f\u6848\u4ef6\u3067\u306f\u3001\u4f8b\u3048\u3070\u3053\u3093\u306a\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 2px dotted #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 0px;\">\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u5b9f\u52d9\u4e8b\u4f8b\uff18\uff0d\uff11\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-top: -10px; margin-bottom: 10px;\">\u4eba\u53e3\u6e1b\u5c11\u306b\u60a9\u3080\u5730\u65b9\u90fd\u5e02\u306e\u516c\u5171\u30a4\u30f3\u30d5\u30e9\u7db2\u3092\u62c5\u3046\u4f1a\u793e\u540c\u58eb\u304c\u7d4c\u55b6\u7d71\u5408\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u4e21\u793e\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u306e\u3046\u3061\u3001\u904a\u4f11\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u7d71\u5408\u524d\u306b\u5404\u793e\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u304c\u3001\u7d71\u5408\u306b\u3088\u3063\u3066\u5c06\u6765\u7684\u306b\u4e0d\u8981\u3068\u306a\u308b\u898b\u8fbc\u306e\u5e83\u5927\u306a\u30b9\u30c8\u30c3\u30af\u30e4\u30fc\u30c9\u306b\u3064\u3044\u3066\u306f\u3001\u7d71\u5408\u524d\u6bb5\u968e\u3067\u306e\u58f2\u5374\u51e6\u5206\u306f\u56f0\u96e3\u306a\u3053\u3068\u304b\u3089\u3001\u7d71\u5408\u5f8c\u65b0\u4f1a\u793e\u306b\u5f15\u304d\u7d99\u304c\u308c\u305f\u5f8c\u3001\u30a4\u30f3\u30d5\u30e9\u7db2\u518d\u7de8\u5f8c\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/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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