{"id":159811,"date":"2018-09-27T10:10:35","date_gmt":"2018-09-27T01:10:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=159811"},"modified":"2019-07-03T09:36:55","modified_gmt":"2019-07-03T00:36:55","slug":"accounting-article-65","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-65\/","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\u7b2c10\u56de\u3011\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d\uff0d\u305d\u306e\u4ed6\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<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/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\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\/\">\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\u7b2c11\u56de\u3011\u300c\u6295\u878d\u8cc7\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-66\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523<\/strong><\/h4>\n<p style=\"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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff21\uff09\u3000\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229<\/strong><\/p>\n<ul>\n<li>\u501f\u5730\u6a29\uff08\u5730\u4e0a\u6a29\u3001\u501f\u5bb6\u6a29\u3092\u542b\u3080\uff09\u3001\u9271\u696d\u6a29\u3001\u6f01\u696d\u6a29\uff08\u5165\u6f01\u6a29\u3092\u542b\u3080\uff09\u3001\u6c34\u5229\u6a29\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff22\uff09\u3000\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u77e5\u7684\u751f\u7523\u7269\u306a\u3069\u306b\u4e0e\u3048\u3089\u308c\u308b\u72ec\u5360\u7684\u6a29\u5229<\/strong><\/p>\n<ul>\n<li>\u5de5\u696d\u6240\u6709\u6a29\uff08\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u610f\u5320\u6a29\u306a\u3069\uff09<\/li>\n<li>\u8457\u4f5c\u6a29\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff23\uff09\u3000\u7279\u5b9a\u306e\u65bd\u8a2d\u306e\u5229\u7528\u6a29\u306a\u3069\u5951\u7d04\u4e0a\u306e\u6a29\u5229<\/strong><\/p>\n<ul>\n<li>\u96fb\u8a71\u52a0\u5165\u6a29<\/li>\n<li>\u65bd\u8a2d\u5229\u7528\u6a29\uff08\u96fb\u6c17\u30ac\u30b9\u4f9b\u7d66\u65bd\u8a2d\u5229\u7528\u6a29\u3001\u6c34\u9053\u65bd\u8a2d\u5229\u7528\u6a29\u3001\u5de5\u696d\u7528\u6c34\u9053\u65bd\u8a2d\u5229\u7528\u6a29\u3001\u96fb\u6c17\u901a\u4fe1\u65bd\u8a2d\u5229\u7528\u6a29\u306a\u3069\uff09\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff24\uff09\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/strong><\/p>\n<ul>\n<li>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff0f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4eee\u52d8\u5b9a<\/li>\n<\/ul>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff25\uff09\u3000\u4f01\u696d\u4fe1\u7528\u306a\u3069\u306b\u3088\u308a\u8d85\u904e\u53ce\u76ca\u529b\u3092\u3082\u305f\u3089\u3059\u6a29\u5229<\/strong><\/p>\n<ul>\n<li>\u306e\u308c\u3093<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u5834\u5408\u306b\u3088\u308a\uff09<\/p>\n<ul>\n<li>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6a29\u5229\u91d1\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u7279\u6027\u306b\u3088\u308a\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3002<\/span><\/p>\n<\/div>\n<p>\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3084\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u8868\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306a\u3069\u306e\u7269\u7406\u7684\u306a\u5b9f\u4f53\u3084\u5177\u4f53\u7684\u306a\u5f62\u306e\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u4e3b\u306a\u4f1a\u8a08\u4e0a\u306e\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6cd5\u5f8b\u4e0a\u306e\u6b63\u78ba\u306a\u5b9a\u7fa9\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u4e0a\u306e\u6982\u5ff5\u3067\u3042\u308b\uff09\u3002<!--more--><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:#333399;\">\n\t\t<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u501f\u5730\u6a29<\/strong>\uff1a\u5efa\u7269\u6240\u6709\u3092\u76ee\u7684\u3068\u3059\u308b\u5730\u4e0a\u6a29\u53c8\u306f\u571f\u5730\u306e\u8cc3\u501f\u6a29\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u501f\u5bb6\u6a29<\/strong>\uff1a\u501f\u5bb6\u4eba\u304c\u305d\u306e\u5efa\u7269\u306b\u7d99\u7d9a\u7684\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7b49\u306e\u501f\u5bb6\u4eba\u306e\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u5730\u4e0a\u6a29<\/strong>\uff1a\u4ed6\u4eba\u306e\u571f\u5730\u3092\u501f\u308a\u3066\u3001\u5efa\u7269\u306a\u3069\u306e\u5de5\u4f5c\u7269\u3084\u6a39\u6728\u305d\u306e\u4ed6\u3092\u6240\u6709\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u571f\u5730\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u9271\u696d\u6a29<\/strong>\uff1a\u4e00\u5b9a\u306e\u9271\u533a\u3067\u4e00\u5b9a\u306e\u9271\u7269\u3092\u63a1\u6398\u3057\u3001\u53d6\u5f97\u3059\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u7279\u8a31\u6a29<\/strong>\uff1a\u7523\u696d\u4e0a\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65b0\u898f\u306e\u767a\u660e\u3092\u72ec\u5360\u7684\u30fb\u6392\u4ed6\u7684\u306b\u5229\u7528\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u5546\u6a19\u6a29<\/strong>\uff1a\u6307\u5b9a\u3059\u308b\u5546\u54c1\u30fb\u5f79\u52d9\u306b\u3064\u3044\u3066\u767b\u9332\u3057\u305f\u5546\u6a19\u3092\u72ec\u5360\u7684\u30fb\u6392\u4ed6\u7684\u306b\u4f7f\u7528\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u5b9f\u7528\u65b0\u6848\u6a29<\/strong>\uff1a\u5b9f\u7528\u65b0\u6848\u3092\u767b\u9332\u3057\u305f\u7269\u54c1\u306e\u88fd\u9020\u30fb\u4f7f\u7528\u306a\u3069\u3092\u6392\u4ed6\u7684\u306b\u72ec\u5360\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u610f\u5320\u6a29<\/strong>\uff1a\u5de5\u696d\u4e0a\u5229\u7528\u3067\u304d\u308b\u65b0\u898f\u306e\u610f\u5320\u3092\u6392\u4ed6\u7684\u30fb\u72ec\u5360\u7684\u306b\u5229\u7528\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u8457\u4f5c\u6a29<\/strong>\uff1a\u6587\u82b8\u30fb\u5b66\u8853\u30fb\u7f8e\u8853\u30fb\u97f3\u697d\u306e\u7bc4\u56f2\u306b\u5c5e\u3059\u308b\u8457\u4f5c\u7269\u3092\u305d\u306e\u8457\u4f5c\u8005\u304c\u72ec\u5360\u7684\u306b\u652f\u914d\u3057\u3066\u5229\u76ca\u3092\u53d7\u3051\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u96fb\u8a71\u52a0\u5165\u6a29<\/strong>\uff1a\u96fb\u6c17\u901a\u4fe1\u4e8b\u696d\u8005\u3068\u306e\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u3001\u81ea\u5df1\u306e\u305f\u3081\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u96fb\u8a71\u6a5f\u3092\u7528\u3044\u3066\u7d99\u7d9a\u7684\u306b\u901a\u8a71\u3059\u308b\u3053\u3068\u3092\u5f53\u8a72\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u3067\u304d\u308b\u6a29\u5229\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/strong>\uff1a\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u306b\u4e00\u5b9a\u306e\u4ed5\u4e8b\u3092\u884c\u308f\u305b\u308b\u305f\u3081\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u53ca\u3073\u30b7\u30b9\u30c6\u30e0\u4ed5\u69d8\u66f8\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u7b49\u306e\u95a2\u9023\u6587\u66f8\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4eee\u52d8\u5b9a<\/strong>\uff1a\u5236\u4f5c\u4e2d\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3002<\/p>\n<p style=\"margin-left: 32px; text-indent: -32px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<strong>\u306e\u308c\u3093<\/strong>\uff1a\u88ab\u53d6\u5f97\u4f01\u696d\u53c8\u306f\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u304c\u3001\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u53ca\u3073\u5f15\u304d\u53d7\u3051\u305f\u8ca0\u50b5\u306b\u914d\u5206\u3055\u308c\u305f\u7d14\u984d\u3092\u8d85\u904e\u3059\u308b\u984d\u3092\u3044\u3044\u3001\u4e0d\u8db3\u3059\u308b\u5834\u5408\u306f\u8ca0\u306e\u306e\u308c\u3093\uff08\u8ca0\u50b5\uff09\u3068\u3044\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u7279\u8a31\u6a29\u3001\u610f\u5320\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u5546\u6a19\u6a29\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b8b\u5b58\u4fa1\u984d\u3092\uff10\u5186\u3068\u3057\u305f\u5b9a\u984d\u6cd5\uff08\u305f\u3060\u3057\u3001\u9271\u696d\u6a29\u306e\u307f\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a18\u5e33\u65b9\u6cd5\u306f\u3001\u511f\u5374\u984d\u3092\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u76f4\u63a5\u6e1b\u984d\u3057\u3066\u8a18\u8f09\u3059\u308b\u76f4\u63a5\u6cd5<\/p>\n<\/div>\n\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u540c\u69d8\u306b\u904e\u53bb\u306e\u6295\u8cc7\u306e\u72b6\u6cc1\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u57fa\u5e79\u30b7\u30b9\u30c6\u30e0\u7b49\u306e\u91cd\u8981\u306a\u30b7\u30b9\u30c6\u30e0\u306b\u3001\u9069\u5207\u306a\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u6295\u8cc7\u5f8c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u8cbb\u7528\u304c\u591a\u984d\u306b\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5730\u4e0a\u6a29\u3001\u501f\u5730\u6a29\u3001\u96fb\u8a71\u52a0\u5165\u6a29\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u571f\u5730\u3068\u540c\u69d8\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u306f\u3001\u306e\u308c\u3093\u3084\u501f\u5730\u6a29\u306a\u3069\u3001\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u306f\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6a29\u5229\u91d1\u306a\u3069\u304c\u6e1b\u640d\u51e6\u7406\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3092\u8981\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u4e3b\u306a\u5bfe\u8c61\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-159884\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-1.png\" alt=\"\" width=\"300\" height=\"570\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u7121\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868\uff08\u5225\u8868\u7b2c\u4e09\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u305d\u306e\u4ed6\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<p>\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a\u3084\u30dd\u30a4\u30f3\u30c8\u306e\u8003\u3048\u65b9\u306f\u3001\u57fa\u672c\u7684\u306b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6982\u306d\u540c\u4e00\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u501f\u5730\u6a29\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u571f\u5730\u540c\u69d8\u306b\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u3088\u3046\u306a\u6642\u4fa1\u8a55\u4fa1\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\uff08\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\u306b\u3064\u3044\u3066\u306f<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-63\/\" target=\"_blank\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\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\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3057\u3066\uff09\u5bfe\u8c61\u4f1a\u793e\u306e\u6cd5\u7684\u6a29\u5229\u7b49\u306b\u3064\u3044\u3066\u5185\u8a33\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u77e5\u7684\u8ca1\u7523\u7269\u306a\u3069\u306e\u6a29\u5229\u306b\u3064\u3044\u3066\u3001\u6a29\u5229\u306e\u5185\u5bb9\u3084\u4ed6\u793e\u3078\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3002\u7279\u306b\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u5185\u5bb9\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\u305d\u306e\u4ed6\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\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7ba1\u7406\u65b9\u6cd5\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;\">\u2465<\/span>\u3000\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\u306e\u5897\u6e1b\u8981\u56e0\uff08\u53d6\u5f97\u3001\u511f\u5374\u3001\u6e1b\u640d\u3001\u9664\u58f2\u5374\u306a\u3069\uff09\u3001\u4eca\u5f8c\u306e\u53d6\u5f97\u3084\u9664\u58f2\u5374\u4e88\u5b9a\u306e\u3042\u308b\u3082\u306e\u306e\u6709\u7121\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\uff08\u81ea\u793e\u958b\u767a\uff09\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u3001\u7814\u7a76\u958b\u767a\u8cbb\u3068\u306e\u533a\u5206\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u3001\u904e\u53bb\u306e\u6295\u8cc7\uff08\u66f4\u65b0\uff09\u306e\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;\">\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\u305d\u306e\u4ed6\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; 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246c<\/span>\u3000\u77e5\u7684\u8ca1\u7523\u7269\u306a\u3069\u306e\u6cd5\u7684\u6a29\u5229\u306e\u9069\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u691c\u8a0e\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\u91cd\u8981\u306a\u77e5\u7684\u8ca1\u7523\u6a29\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u304c\u91cd\u8981\u306a\u77e5\u7684\u8ca1\u7523\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3057\u3066\u3001\u5f53\u8a72\u6a29\u5229\u306e\u5185\u5bb9\u3084\u5b58\u7d9a\u671f\u9593\u7b49\u3092\u8a73\u7d30\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u3066\u304f\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u304c\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u72ec\u7acb\u3057\u3066\u6349\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u542b\u6709\u3057\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5168\u4f53\u3068\u6349\u3048\u3066\u8a55\u4fa1\u3059\u308c\u3070\u8db3\u308a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u91cd\u8981\u3067\u3042\u308c\u3070\u72ec\u7acb\u3057\u3066\u6349\u3048\u3066\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u77e5\u7684\u8ca1\u7523\u8a55\u4fa1\u30d5\u30ed\u30fc\u53ca\u3073\u8a55\u4fa1\u9805\u76ee\uff08\u4f8b\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-159885\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-2.png\" alt=\"\" width=\"1031\" height=\"937\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-2.png 1031w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-2-300x272.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/ma-due-zaimu10-2-1024x930.png 1024w\" sizes=\"(max-width: 1031px) 100vw, 1031px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u91cd\u8981\u306a\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u8a55\u4fa1\u306f\u3001\u4e00\u822c\u7684\u306a\u4ed6\u306e\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u540c\u69d8\u3001\u5927\u304d\u304f\u5206\u985e\u3057\u3066\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u53ca\u3073\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\uff13\u3064\u306e\u65b9\u6cd5\u304c\u5b58\u5728\u3059\u308b\u3002\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u6027\u8cea\u3084\u3001\u8a55\u4fa1\u76ee\u7684\u7b49\u3092\u52d8\u6848\u3057\u3001\u591a\u9762\u7684\u306a\u691c\u8a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\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:#73308C;\">\n\t\t<p style=\"margin-left: 10px; 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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<\/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>\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3084\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u8868\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306a\u3069\u306e\u7269\u7406\u7684\u306a\u5b9f\u4f53\u3084\u5177\u4f53\u7684\u306a\u5f62\u306e\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u4e3b\u306a\u4f1a\u8a08\u4e0a\u306e\u305d\u306e\u4ed6\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6cd5\u5f8b\u4e0a\u306e\u6b63\u78ba\u306a\u5b9a\u7fa9\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u4e0a\u306e\u6982\u5ff5\u3067\u3042\u308b\uff09\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":[178,167,182,290],"tags":[515,506,527],"backnumber":[1963],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-19 21:41:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159811"}],"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=159811"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159811\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=159811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=159811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=159811"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=159811"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=159811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}