{"id":162000,"date":"2018-10-23T08:57:24","date_gmt":"2018-10-22T23:57:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=162000"},"modified":"2018-10-22T20:18:10","modified_gmt":"2018-10-22T11:18:10","slug":"audit-report-63","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-63\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08\uff2b\uff21\uff2d\uff09\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u3068\u3057\u3066\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5831\u544a\u300d\u306e\u65b0\u8a2d\u3092\u542b\u3080\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\u3055\u308c\u308b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff08\u5e73\u621030\u5e74\uff17\u6708\uff15\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u306e<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08\uff2b\uff21\uff2d\uff09\u8a18\u8f09\u306f\u539f\u5247\u5e73\u621033 \u5e74\uff13\u6708\u6c7a\u7b97\u5206\u304b\u3089\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-57\/\" target=\"_blank\">\u516c\u8868\u306b\u4f34\u3044<\/a>\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u3092\u8e0f\u307e\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u76e3\u67fb\u8a3c\u660e\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u306a\u3069\u306f\u3001\u5e73\u621030\u5e74\uff19\u670826\u65e5\u306b\u3001\u91d1\u878d\u5e81\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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20px;\">\u2460\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8701\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5831\u544a\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u6539\u6b63\uff3d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8705\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5831\u544a\u300d\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u3068\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u4eba\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u3092\u3044\u3046\uff08\uff17\u9805\uff09\u3002\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u3067\u306f\u3001\uff2b\uff21\uff2d\uff08Key Audit 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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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u300c\u4f01\u696d\u53ca\u3073\u4f01\u696d\u74b0\u5883\u306e\u7406\u89e3\u3092\u901a\u3058\u305f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8315\uff09\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u305f\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u305f\u9818\u57df<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#4682b4;\">\u2462<\/span>\u3000\u5f53\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f\u91cd\u8981\u306a\u4e8b\u8c61\u53c8\u306f\u53d6\u5f15\u304c\u76e3\u67fb\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<\/div>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4e0a\u8a18\u306b\u5f93\u3044\u6c7a\u5b9a\u3057\u305f\u4e8b\u9805\u306e\u4e2d\u304b\u3089\u3055\u3089\u306b\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u3092\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u3068\u3057\u3066\u6c7a\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\uff19\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u305f\u4e8b\u9805\u306b\u306f\u3001\u4e0a\u8a18\uff08\uff18\u9805\uff09\u306e<span style=\"color: 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#cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u4eba\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u904e\u7a0b\u53ca\u3073\u76e3\u67fb\u610f\u898b\u306e\u5f62\u6210\u306b\u304a\u3044\u3066\u76e3\u67fb\u4eba\u304c\u5bfe\u5fdc\u3057\u305f\u4e8b\u9805\u3067\u3042\u308a\u3001\u5f53\u8a72\u4e8b\u9805\u306b\u5bfe\u3057\u3066\u500b\u5225\u306b\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306e\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u533a\u5206\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0812\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u958b\u793a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u958b\u793a\u3078\u306e\u53c2\u7167<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u500b\u3005\u306e\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u4e8b\u9805\u3092\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306b\u6c7a\u5b9a\u3057\u305f\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u5f53\u8a72\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc<\/p>\n<\/div>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u7559\u610f\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\uff08\uff2147\u9805\uff09\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff41\uff09<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u76e3\u67fb\u4eba\u304c\u5f62\u6210\u3059\u308b\u4e0a\u3067\u3001\u5f53\u8a72\u4e8b\u9805\u3078\u76e3\u67fb\u4eba\u304c\u9069\u5207\u306b\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u5370\u8c61\u3092\u4e0e\u3048\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff42\uff09<\/span>\u3000\u6c4e\u7528\u7684\u306a\u53c8\u306f\u6a19\u6e96\u5316\u3055\u308c\u305f\u6587\u8a00\u3092\u907f\u3051\u3001\u5f53\u8a72\u4e8b\u9805\u3092\u4f01\u696d\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u76f4\u63a5\u95a2\u9023\u4ed8\u3051\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff43\uff09<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u5185\u5bb9\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff44\uff09<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u500b\u5225\u306e\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u8868\u660e\u3057\u306a\u3044\u3001\u53c8\u306f\u8868\u660e\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5370\u8c61\u3092\u4e0e\u3048\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306b\u95a2\u3057\u3066\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0816\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u76e3\u67fb\u4eba\u304c\u3001\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u3068\u6c7a\u5b9a\u3057\u305f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u4f01\u696d\u53ca\u3073\u76e3\u67fb\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u306b\u3088\u308a\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u5831\u544a\u3059\u3079\u304d\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u304c\u306a\u3044\u3068\u76e3\u67fb\u4eba\u304c\u5224\u65ad\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u65e8<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6bd4\u8f03\u60c5\u5831<\/strong><\/h4>\n<p>\u8ca1\u52d9\u8af8\u8868\u306b\u6bd4\u8f03\u60c5\u5831\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u304b\u304b\u308b\u76e3\u67fb\u610f\u898b\u306e\u8868\u660e\u65b9\u5f0f\u304c\u6bd4\u8f03\u8ca1\u52d9\u8af8\u8868\u65b9\u5f0f\u304b\u5bfe\u5fdc\u6570\u5024\u65b9\u5f0f\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u904e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u6539\u3081\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\uff2110\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u306f\u6bd4\u8f03\u60c5\u5831\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u3092\u542b\u3081\u305f\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u3092\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u3068\u6c7a\u5b9a\u3059\u308b\uff08\uff2110\u9805\u3001\uff2133\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306f\u3001\u524d\u5e74\u5ea6\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5185\u5bb9\u3092\u5f53\u5e74\u5ea6\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u66f4\u65b0\u3059\u308b\u3053\u3068\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\uff08\uff2111\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u304c\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306f\u6709\u7528\u306a\u3053\u3068\u304c\u3042\u308b\uff08\uff2111\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u3088\u308a\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805\u306b\u57fa\u3065\u304d\u3001\u7279\u306b\u4ee5\u4e0b\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u5f53\u8a72\u4e8b\u9805\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\uff0811\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8ff0\u304c\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3066\u76ee\u7684\u9069\u5408\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3001\u53ca\u3073\u7406\u89e3\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8868\u793a\u3055\u308c\u305f\u60c5\u5831\u304c\u76ee\u7684\u9069\u5408\u6027\u3001\u4fe1\u983c\u6027\u53ca\u3073\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u6709\u3057\u3001\u304b\u3064\u7406\u89e3\u53ef\u80fd\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3057\u3066\u4ee5\u4e0b\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\u3000\u5fc5\u8981\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u5f53\u8a72\u60c5\u5831\u304c\u9069\u5207\u306b\u5206\u985e\u3001\u96c6\u8a08\u53c8\u306f\u7d30\u5206\u5316\u3055\u308c\u3001\u6027\u8cea\u306b\u5fdc\u3058\u305f\u8a18\u8f09\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u95a2\u9023\u3057\u306a\u3044\u60c5\u5831\u53c8\u306f\u958b\u793a\u3055\u308c\u305f\u4e8b\u9805\u306e\u9069\u5207\u306a\u7406\u89e3\u3092\u66d6\u6627\u306b\u3059\u308b\u60c5\u5831\u3092\u542b\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5168\u4f53\u7684\u306a\u8868\u793a\u304c\u640d\u306a\u308f\u308c\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u3001\u300c\u76e3\u67fb\u610f\u898b\u300d\u533a\u5206\u306b\u7d9a\u3051\u3066\u300c\u76e3\u67fb\u610f\u898b\u306e\u6839\u62e0\u300d\u3068\u3044\u3046\u898b\u51fa\u3057\u3092\u4ed8\u3057\u305f\u533a\u5206\u3092\u8a2d\u3051\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0826\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u306b\u95a2\u3057\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u304c\u3042\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u76e3\u67fb\u4eba\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u4f1a\u793e\u304b\u3089\u72ec\u7acb\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306e\u305d\u306e\u4ed6\u306e\u502b\u7406\u4e0a\u306e\u8cac\u4efb\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2463<\/span>\u3000\u610f\u898b\u8868\u660e\u306e\u57fa\u790e\u3068\u306a\u308b\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3057\u305f\u3068\u5224\u65ad\u3057\u305f\u65e8<\/p>\n<\/div>\n<p>\u305d\u306e\u307b\u304b\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\uff0836\u9805\uff09\u306b\u304a\u3051\u308b\u300c\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1\u300d\u3001\u300c\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u4e8b\u9805\u306e\u691c\u8a0e\u300d\u306a\u3069\u306e\u9805\u76ee\u3084\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u304c\u9069\u6b63\u8868\u793a\u3092\u9054\u6210\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u300d\uff0812\u9805\u3001\uff21\uff17\uff5e\uff21\uff19\u9805\uff09\u3001\u300c\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u300d\uff0826\u9805\uff08\uff13\uff09\u3001\uff2134\u9805\u3001\uff2135\u9805\uff09\u3001\u300a\u4ed8\u9332 \u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300b\u306a\u3069\u591a\u304f\u306e\u9805\u76ee\u304c\u6539\u6b63\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306b\u95a2\u3059\u308b\u6539\u6b63\u306f\u3001\u5e73\u621033\uff082021\uff09\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e73\u621032\uff082020\uff09\u5e74\uff13\u670831\u65e5\uff08\u7c73\u56fd\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u5e73\u621031\uff082019\uff09\u5e7412\u670831\u65e5\uff09\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u308c\u4ee5\u5916\u306e\u6539\u6b63\u306f\u3001\u5e73\u621032\uff082020\uff09\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u9055\u6cd5\u884c\u70ba\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u306a\u3069\u3001\u5225\u9014\u3001\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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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