{"id":160959,"date":"2018-10-11T10:13:41","date_gmt":"2018-10-11T01:13:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=160959"},"modified":"2019-07-03T09:38:25","modified_gmt":"2019-07-03T00:38:25","slug":"accounting-article-66","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-66\/","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\u7b2c11\u56de\u3011\u300c\u6295\u878d\u8cc7\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d"},"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\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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-65\/\">\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\u7b2c12\u56de\u3011\u300c\u6295\u878d\u8cc7\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-67\/\">\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\uff14\u7bc0\u3000\u6295\u878d\u8cc7\u306e\u5206\u6790<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6295\u878d\u8cc7\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\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>\u6709\u4fa1\u8a3c\u5238\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3001\u51fa\u8cc7\u91d1\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u3000\u306a\u3069<\/li>\n<li>\u8cb8\u4ed8\u91d1\u30fb\u6295\u8cc7\u4e0d\u52d5\u7523\u3000\u306a\u3069<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6295\u8cc7\u7b49\uff08\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u3001\u5dee\u5165\u4fdd\u8a3c\u91d1\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u30fb\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u3001\u4fdd\u967a\u7a4d\u7acb\u91d1\u3000\u306a\u3069\uff09<\/li>\n<\/ul>\n<p><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><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u4e2d\u5c0f\u4f01\u696d\u306e\u4fdd\u6709\u3059\u308b\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u91d1\u984d\u898f\u6a21\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\uff11\u793e\u5f53\u305f\u308a\u306e\u5e33\u7c3f\u4fa1\u984d\u306f32\u767e\u4e07\u5186\u3067\u7dcf\u8cc7\u7523\u5168\u4f53\u306e10\uff05\u307b\u3069\u3092\u5360\u3081\u3066\u3044\u308b\u3002\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u6c34\u6e96\u306f\u696d\u7a2e\u3084\u500b\u5225\u4f01\u696d\u306e\u304a\u304b\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u5e73\u621028\u5e74\u306b\u304a\u3051\u308b\u4e3b\u8981\u696d\u7a2e\u5225\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u6c34\u6e96\uff08\u5358\u4f4d:\u767e\u4e07\u5186\uff09<\/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\/10\/ma-due-zaimu11-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-160967\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-2.png\" alt=\"\" width=\"1933\" height=\"283\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-2.png 1933w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-2-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-2-1024x149.png 1024w\" sizes=\"(max-width: 1933px) 100vw, 1933px\" \/><\/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\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\uff08\u5e73\u621028\u5e74\u78ba\u5831\uff09\u300d\uff08\u8abf\u67fb\u5bfe\u8c61\u6bcd\u96c6\u56e3\u51681,485,107\u793e\uff09\u304b\u3089\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u4eca\u56de\u53ca\u3073\u6b21\u56de\u306b\u304b\u3051\u3066\u3001\u6295\u878d\u8cc7\u306e\u3046\u3061\u4e3b\u8981\u306a\u9805\u76ee\u306b\u304a\u3044\u3066\u5b9f\u65bd\u3059\u3079\u304d\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u8a55\u4fa1\u306b\u95a2\u9023\u3059\u308b\u30c8\u30d4\u30c3\u30af\u30b9\u3092\u3044\u304f\u3064\u304b\u6982\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u300d\u3001\u300cB. \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u300d\u3001\u300cC. \u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u300d\u3001\u53ca\u3073\u300cD. \u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u300d\u306b\u5206\u985e\u3057\u3001\u4fdd\u6709\u76ee\u7684\u3054\u3068\u306b\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8a55\u4fa1\u3092\u6307\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u4fdd\u6709\u76ee\u7684\u3068\u4f1a\u8a08\u51e6\u7406\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-160968\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-1.png\" alt=\"\" width=\"880\" height=\"415\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-1.png 880w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/ma-due-zaimu11-1-300x141.png 300w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/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\uff1a\u677e\u6fa4\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u8cc7\u6599\uff09<\/span><\/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:#333399;\">\n\t\t<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/span><br \/>\n\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238<\/span><br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u511f\u5374\u539f\u4fa1\u6cd5\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u7b97\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u306f\u306a\u3055\u308c\u306a\u3044\u3002<\/li>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f<\/span><br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f97\u539f\u4fa1\u3067\u8a55\u4fa1\u3057\u3001\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u306f\u3055\u308c\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238<\/span><br \/>\n\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u76f4\u3061\u306b\u58f2\u5374\u30fb\u63db\u91d1\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u901a\u5e38\u3001\u4e2d\u5c0f\u4f01\u696d\u3092\u60f3\u5b9a\u3057\u305f\u5bfe\u8c61\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u6642\u4fa1\u53c8\u306f\u53d6\u5f97\u539f\u4fa1\u7b49\u306b\u3066\u8a55\u4fa1\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3067\u3042\u308d\u3046\u3053\u3068\u304b\u3089\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u3092\u5168\u3066\u3001\u8abf\u67fb\u57fa\u6e96\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u53c8\u306f\u6642\u4fa1\u76f8\u5f53\u984d\u306b\u3066\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u6642\u4fa1\u306e\u306a\u3044\u682a\u5f0f\u306b\u304a\u3044\u3066\u306e\u6642\u4fa1\u76f8\u5f53\u984d\u306f\u3001\u767a\u884c\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u30d9\u30fc\u30b9\u306b\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u6301\u682a\u6570\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\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:#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\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u660e\u7d30\u3092\u5165\u624b\u3057\u3001\u5185\u8a33\uff08\u9298\u67c4\u30fb\u682a\u6570\u30fb\u5358\u4fa1\u306a\u3069\uff09\u3001\u6295\u8cc7\u57fa\u6e96\u3001\u904e\u53bb\u306e\u53d6\u5f97\u7d4c\u7def\u3084\u58f2\u5374\u7d4c\u7def\u306a\u3069\u3092\u628a\u63e1\u3057\u3001\u4f1a\u8a08\u65b9\u91dd\u3092\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\u8a3c\u5238\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u7269\u53ca\u3073\u73fe\u7269\u7ba1\u7406\u306e\u72b6\u6cc1\u3092\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;\">\u2462<\/span>\u3000\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u5897\u6e1b\u8981\u56e0\uff08\u53d6\u5f97\u3001\u6e1b\u640d\u3001\u58f2\u5374\u306a\u3069\uff09\u3001\u4eca\u5f8c\u306e\u53d6\u5f97\u3084\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;\">\u2463<\/span>\u3000\u4fdd\u6709\u76ee\u7684\uff08\u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u306a\u3069\uff09\u3001\u6295\u8cc7\u5148\u3068\u306e\u95a2\u4fc2\u3092\u628a\u63e1\u3057\u3001M&amp;A\u5b9f\u884c\u5f8c\u306e\u51e6\u5206\uff08\u58f2\u5374\uff09\u3059\u308b\u969b\u306e\u5236\u7d04\u306e\u6709\u7121\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\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u57fa\u6e96\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u53c8\u306f\u6642\u4fa1\u76f8\u5f53\u984d\u3092\u628a\u63e1\u3059\u308b\u3002\u306a\u304a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u6642\u4fa1\u76f8\u5f53\u984d\u306e\u628a\u63e1\u306b\u304a\u3044\u3066\u306f\u3001\u6295\u8cc7\u5148\u7b49\u306e\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u5165\u624b\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u7279\u306b\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7d50\u679c\u3092\u53cd\u6620\u3055\u305b\u308b\u3002\u3000\u306a\u3069<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u8cb8\u4ed8\u91d1\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u91d1\u3068\u306f\u3001\u53d6\u5f15\u5148\u3001\u89aa\u4f1a\u793e\u30fb\u5b50\u4f1a\u793e\u306a\u3069\u306e\u95a2\u4fc2\u4f1a\u793e\u3001\u682a\u4e3b\u30fb\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u306a\u3069\u306e\u4f01\u696d\u5185\u90e8\u306e\u8005\u306a\u3069\u306b\u91d1\u92ad\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u3067\u3042\u308b\u3002\u5bfe\u8c61\u4f1a\u793e\u3068\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u8cb8\u4ed8\u91d1\u306f\u3001\u5951\u7d04\u4e0a\u306e\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u6c7a\u7b97\u65e5\u3092\u57fa\u6e96\u306b\uff11\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u671f\u65e5\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3092\u77ed\u671f\u8cb8\u4ed8\u91d1\uff08\u6d41\u52d5\u8cc7\u7523\uff09\u3001\uff11\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3055\u308c\u306a\u3044\u3082\u306e\u3092\u9577\u671f\u8cb8\u4ed8\u91d1\uff08\u56fa\u5b9a\u8cc7\u7523\uff09\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u5206\u985e\u3057\u3066\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u306e\u3067\u3001\u8cb8\u4ed8\u91d1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u901a\u5e38\u5229\u606f\u3092\u5fb4\u53ce\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u7121\u5229\u606f\u3084\u4f4e\u5229\u3067\u306e\u8cb8\u4ed8\u3051\u306b\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u8cb8\u4ed8\u91d1\u3068\u4f75\u305b\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\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:#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\u8cb8\u4ed8\u91d1\u306e\u660e\u7d30\u3092\u5165\u624b\u3057\u3001\u76f8\u624b\u5148\u3001\u8cb8\u4ed8\u6761\u4ef6\uff08\u76ee\u7684\u3001\u8fd4\u6e08\u4e88\u5b9a\u3001\u5229\u7387\u306a\u3069\uff09\u3001\u904e\u53bb\u306e\u7d4c\u7def\u306a\u3069\u3092\u628a\u63e1\u3057\u3001\u4f1a\u8a08\u65b9\u91dd\u3092\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\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\u5951\u7d04\u66f8\u306e\u73fe\u7269\u53ca\u3073\u73fe\u7269\u7ba1\u7406\u306e\u72b6\u6cc1\u3092\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;\">\u2462<\/span>\u3000\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8cb8\u4ed8\u91d1\u306e\u5897\u6e1b\u8981\u56e0\uff08\u878d\u8cc7\u3001\u56de\u53ce\u3001\u8cb8\u5012\u72b6\u6cc1\u306a\u3069\uff09\u3084\u3001\u4eca\u5f8c\u306e\u8cb8\u4ed8\u3051\u3084\u56de\u53ce\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;\">\u2463<\/span>\u3000\u8cb8\u4ed8\u5229\u606f\u306e\u6c34\u6e96\u3084\u3001\u6ede\u7559\u306e\u6709\u7121\u3001\u53ca\u3073\u56de\u53ce\u53ef\u80fd\u6027\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#b22222;\">\u2465<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u8a08\u4e0a\u984d\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3059\u308b\u3002\u3000\u306a\u3069<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p 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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u91d1\u984d\u898f\u6a21\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\uff11\u793e\u5f53\u305f\u308a\u306e\u5e33\u7c3f\u4fa1\u984d\u306f32\u767e\u4e07\u5186\u3067\u7dcf\u8cc7\u7523\u5168\u4f53\u306e10\uff05\u307b\u3069\u3092\u5360\u3081\u3066\u3044\u308b\u3002\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u6c34\u6e96\u306f\u696d\u7a2e\u3084\u500b\u5225\u4f01\u696d\u306e\u304a\u304b\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002<br \/>\n\u4eca\u56de\u53ca\u3073\u6b21\u56de\u306b\u304b\u3051\u3066\u3001\u6295\u878d\u8cc7\u306e\u3046\u3061\u4e3b\u8981\u306a\u9805\u76ee\u306b\u304a\u3044\u3066\u5b9f\u65bd\u3059\u3079\u304d\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u8a55\u4fa1\u306b\u95a2\u9023\u3059\u308b\u30c8\u30d4\u30c3\u30af\u30b9\u3092\u3044\u304f\u3064\u304b\u6982\u8aac\u3059\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":[178,167,182,290],"tags":[515,501,503],"backnumber":[1965],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 09:20:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/160959"}],"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=160959"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/160959\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=160959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=160959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=160959"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=160959"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=160959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}