{"id":163465,"date":"2018-11-22T10:13:58","date_gmt":"2018-11-22T01:13:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=163465"},"modified":"2019-07-03T09:42:49","modified_gmt":"2019-07-03T00:42:49","slug":"accounting-article-69","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-69\/","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\u7b2c14\u56de\u3011\u300c\u52b4\u50cd\u50b5\u52d9\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\uff0d\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\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\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u52b4\u50cd\u50b5\u52d9\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\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\u7b2c13\u56de\u3011\u300c\u52b4\u50cd\u50b5\u52d9\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\uff0d\u672a\u6255\u7d66\u4e0e\u3001\u8cde\u4e0e\u7b49\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-68\/\">\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\u7b2c15\u56de\u3011\u300c\u52b4\u50cd\u50b5\u52d9\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d\uff0d\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u52b4\u50cd\u50b5\u52d9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-70\/\">\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\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u5f8c\u7d66\u4ed8<\/strong><\/h4>\n<p>\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u7d66\u4ed8\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u52b4\u50cd\u3092\u63d0\u4f9b\u3057\u305f\u3053\u3068\u7b49\u306e\u4e8b\u7531\u306b\u57fa\u3065\u304d\u3001\u9000\u8077\u4ee5\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7a4d\u7acb\u65b9\u6cd5\u3068\u3057\u3066\u5185\u90e8\uff0f\u5916\u90e8\u7a4d\u7acb\u3001\u652f\u7d66\u65b9\u6cd5\u3068\u3057\u3066\u4e00\u6642\u91d1\uff0f\u5e74\u91d1\u652f\u7d66\u306e\u5225\u306b\u5927\u5225\u3055\u308c\u308b\u307b\u304b\u3001\u4e8b\u696d\u4e3b\u304c\u5916\u90e8\u7a4d\u7acb\u3059\u308b\u639b\u91d1\u306e\u8ffd\u52a0\u7684\u306a\u62e0\u51fa\u7fa9\u52d9\u3092\u6709\u3059\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3068\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u533a\u5206\u3055\u308c\u308b\u3002<\/p>\n<p>\u9000\u8077\u7d66\u4ed8\u306e\u6027\u683c\u3068\u3057\u3066\u306f\u529f\u7e3e\u5831\u511f\u3001\u751f\u6d3b\u4fdd\u969c\u7b49\u3068\u3059\u308b\u8003\u3048\u65b9\u3082\u3042\u308b\u304c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u52b4\u50cd\u5bfe\u4fa1\u306e\u5f8c\u6255\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u304a\u308a\u3001\u9000\u8077\u7d66\u4ed8\u306f\u3001\u305d\u306e\u767a\u751f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3059\u308b\u5c06\u6765\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u7684\u652f\u51fa\u3067\u3042\u308b\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u306b\u3088\u3063\u3066\u767a\u751f\u304c\u898b\u8fbc\u307e\u308c\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u304b\u3089\u3001\u9000\u8077\u306b\u5099\u3048\u3066\u5916\u90e8\u306b\u7a4d\u307f\u7acb\u3066\u3089\u308c\u305f\u5e74\u91d1\u8cc7\u7523\u7b49\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u672a\u7a4d\u7acb\u90e8\u5206\u304c\u300c\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\u300d\uff08\u3082\u3057\u304f\u306f\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306e\u5834\u5408\u306b\u306f\u3001\u5916\u90e8\u3078\u306e\u8981\u62e0\u51fa\u984d\u3092\u3082\u3063\u3066\u8cbb\u7528\u51e6\u7406\u3059\u308c\u3070\u8db3\u308a\u308b\u305f\u3081\u3001\u672a\u62e0\u51fa\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u3063\u3066\u3053\u308c\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u3067\u5f93\u696d\u54e1\u6570\u304c\u5c11\u306a\u304f\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u898b\u7a4d\u3082\u308a\u8a08\u7b97\u306e\u4fe1\u983c\u6027\u304c\u7dad\u6301\u3067\u304d\u306a\u3044\u5834\u5408\u7b49\u306f\u3001\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\uff08\u3082\u3057\u304f\u306f\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\uff09\u306e\u8a08\u7b97\u3092\u671f\u672b\u8981\u652f\u7d66\u984d\u306e\u898b\u7a4d\u3082\u308a\u8a08\u7b97\u7b49\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"margin-bottom: 10px; margin-top: 3px;\"><span style=\"color: #b22222; font-size: 15px;\"><strong>\u25ce\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8abf\u67fb\u306b\u304a\u3051\u308b\u7559\u610f\u70b9<\/strong><\/span><\/p>\n<p>\u3053\u3046\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4e0a\u5834\u4f01\u696d\u7b49\u3067\u306f\u4e00\u822c\u7684\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u5fc5\u305a\u3057\u3082\u591a\u304f\u306a\u304f\u3001\u7279\u306b\u7a0e\u52d9\u57fa\u6e96\u306b\u3088\u308b\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u7b49\u306b\u3042\u3063\u3066\u306f\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u5f8c\u7d66\u4ed8\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u7a00\u3067\u3042\u308d\u3046\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u5e74\u91d1\u6570\u7406\u8a08\u7b97\u306e\u5b9f\u65bd\u3092\u8981\u8acb\u3059\u308b\u304b\u3001\u671f\u672b\u8981\u652f\u7d66\u984d\u306e\u8a08\u7b97\u3092\u8981\u8acb\u3059\u308b\u7b49\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u671f\u672b\u8981\u652f\u7d66\u984d\u306f\u901a\u5e38\u3001\u300c\u81ea\u5df1\u90fd\u5408\u9000\u8077\u300d\u306e\u5834\u5408\u306e\u4fc2\u6570\u3067\u8a66\u7b97\u3055\u308c\u308b\u304c\u3001\u4e2d\u9014\u9000\u8077\u8005\u304c\u5c11\u306a\u304f\u3001\u5b9a\u5e74\u307e\u3067\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u304c\u591a\u3044\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u8981\u652f\u7d66\u984d\u304c\u591a\u304f\u306a\u308b\u3053\u3068\u306e\u591a\u3044\u300c\u4f1a\u793e\u90fd\u5408\u9000\u8077\u300d\u306e\u5834\u5408\u306e\u4fc2\u6570\u306e\u63a1\u7528\u3082\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u4e2d\u5c0f\u4f01\u696d\u306e\u9000\u8077\u91d1\u652f\u7d66\u6708\u6570<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/ma-due-zaimu14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-163488\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/ma-due-zaimu14-1.png\" alt=\"\" width=\"500\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/ma-due-zaimu14-1.png 1217w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/ma-due-zaimu14-1-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/ma-due-zaimu14-1-1024x226.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6771\u4eac\u90fd\u7523\u696d\u52b4\u50cd\u5c40\u300c<a title=\"\u6771\u4eac\u90fd\u7523\u696d\u52b4\u50cd\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.sangyo-rodo.metro.tokyo.jp\/toukei\/koyou\/chingin\/h28\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc3\u91d1\u30fb\u9000\u8077\u91d1\u4e8b\u60c5\uff08\u5e73\u621028\u5e74\u7248\uff09<\/a>\u300d\uff09<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u9000\u8077\u91d1\u306e\u53d7\u7d66\u6a29\u304c\u5728\u8077\u671f\u9593\uff13\u5e74\u672a\u6e80\u306e\u5f93\u696d\u54e1\u306b\u306f\u767a\u751f\u3057\u306a\u3044\u30b1\u30fc\u30b9\u7b49\u3082\u591a\u3044\u304c\u3001\u4f8b\u3048\u3070\u8fd1\u5e74\u306b\u306a\u3063\u3066\u696d\u5bb9\u304c\u6025\u62e1\u5927\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u306e\u5834\u5408\u3001\u53d7\u7d66\u6a29\u306e\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u304c\u591a\u304f\u5728\u7c4d\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u5f93\u696d\u54e1\u306e\u5728\u8077\u671f\u9593\u3084\u5165\u793e\u5e74\u6708\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/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\u4f8b14\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-bottom: 20px; margin-top: -10px;\">\u81ea\u52d5\u8eca\u90e8\u54c1\u306e\u88fd\u9020\u3092\u884c\u3063\u3066\u3044\u305fM\u793e\u306f\u3001\u696d\u7e3e\u306e\u60aa\u5316\u306b\u6b6f\u6b62\u3081\u304c\u304b\u304b\u3089\u305a\u3001\u540c\u696d\u4ed6\u793e\u306b\u8cb7\u53ce\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002M\u793e\u3067\u306f\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u304a\u3089\u305a\u3001\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001M\u793e\u306e\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306f\u7c21\u4fbf\u7684\u306b\u300c\u671f\u672b\u81ea\u5df1\u90fd\u5408\u8981\u652f\u7d66\u984d\u300d\u3067\u7b97\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u5f8c\u3001\u8cb7\u53ce\u30b9\u30ad\u30fc\u30e0\u3068\u3057\u3066\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u5168\u5f93\u696d\u54e1\u304c\u3044\u3063\u305f\u3093\u4f1a\u793e\u90fd\u5408\u3067\u9000\u8077\u3057\u305f\u5f8c\u3001\u518d\u96c7\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u7b97\u5b9a\u4e0a\u3001\u300c\u4f1a\u793e\u90fd\u5408\u8981\u652f\u7d66\u984d\u300d\u3067\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3092\u6539\u3081\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"margin-bottom: 10px; margin-top: 3px;\"><span style=\"color: #b22222; font-size: 15px;\"><strong>\u25ce\u8907\u6570\u4e8b\u696d\u4e3b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u78ba\u5b9a\u62e0\u51fa\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u91d1\u8cc7\u7523\u306e\u7a4d\u7acb\u4e0d\u8db3\u7b49\u304c\u591a\u984d\u306b\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7a4d\u7acb\u4e0d\u8db3\u984d\u306b\u3064\u3044\u3066\u3001\u52a0\u76df\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u7a74\u57cb\u3081\u306e\u305f\u3081\u306e\u8ffd\u52a0\u639b\u91d1\u306e\u62e0\u51fa\u7b49\u304c\u8981\u8acb\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u4e00\u90e8\u306e\u52a0\u76df\u4f1a\u793e\u304c\u8131\u9000\u3059\u308b\u969b\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u305d\u306e\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3042\u3063\u305f\u7a4d\u7acb\u4e0d\u8db3\u304c\u653e\u7f6e\u3055\u308c\u305f\u307e\u307e\u3001\u6b8b\u5b58\u4f1a\u793e\u306b\u8ca0\u62c5\u304c\u8ab2\u305b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u793e\u4f1a\u554f\u984c\u3068\u306a\u308a\u3001\u65b0\u805e\u7d19\u4e0a\u3092\u8cd1\u308f\u305b\u305f\u4f8b\u3082\u3042\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u52a0\u76df\u3057\u3066\u3044\u308b\u5e74\u91d1\u5236\u5ea6\u5168\u4f53\u306e\u76f4\u8fd1\u306e\u7a4d\u7acb\u72b6\u6cc1\u7b49\u306b\u3064\u3044\u3066\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"margin-bottom: 10px; margin-top: 3px;\"><span style=\"color: #b22222; font-size: 15px;\"><strong>\u25ce\u65e9\u671f\u5272\u5897\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">M&amp;A\u306b\u969b\u3057\u3066\u3053\u3046\u3057\u305f\u5e0c\u671b\u9000\u8077\u7b49\u3092\u52df\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u9000\u8077\u91d1\u306e\u652f\u6255\u304c\u8cb7\u53ce\u5f8c\u306b\u884c\u308f\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5272\u5897\u90e8\u5206\u3092\u542b\u3081\u305f\u7dcf\u984d\u304c\u672a\u6255\u91d1\u3068\u3057\u3066\u591a\u984d\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u640d\u76ca\u9762\u3067\u306f\u5272\u5897\u652f\u7d66\u90e8\u5206\u304c\u4e00\u6642\u7684\u306a\u652f\u51fa\u3068\u3057\u3066\u591a\u984d\u306b\u767a\u751f\u3059\u308b\u4e00\u65b9\u3001\u5c06\u6765\u306b\u304a\u3051\u308b\u30ec\u30ac\u30b7\u30fc\u30b3\u30b9\u30c8\u306f\u5927\u5e45\u306b\u524a\u6e1b\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u5927\u898f\u6a21\u306a\u5e0c\u671b\u9000\u8077\u7b49\u306f\u5c06\u6765\u306e\u4e8b\u696d\u8a08\u753b\u3092\u901a\u3058\u3066\u3001\u8cb7\u53ce\u4fa1\u683c\u306b\u76f8\u5fdc\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8abf\u67fb\u624b\u7d9a<\/strong><\/h4>\n<p>M&amp;A\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a\u3092\u6319\u3052\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\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: 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#b22222;\">\u2463<\/span>\u3000\u7c21\u4fbf\u7684\u306b\u671f\u672b\u8981\u652f\u7d66\u984d\u306b\u3088\u3063\u3066\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3092\u7b97\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a08\u7b97\u306e\u524d\u63d0\u3068\u3055\u308c\u3066\u3044\u308b\u57fa\u672c\u7d66\u3084\u5728\u8077\u5e74\u6570\u3001\u652f\u7d66\u4fc2\u6570\u7b49\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u8907\u6570\u4e8b\u696d\u4e3b\u5236\u5ea6\u306e\u5834\u5408\u3001\u81ea\u793e\u306e\u8ca0\u62c5\u306b\u5c5e\u3059\u308b\u5e74\u91d1\u8cc7\u7523\u7b49\u306e\u8a08\u7b97\u304c\u5408\u7406\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u78ba\u304b\u3081\u308b\u3002\u5e74\u91d1\u8cc7\u7523\u7b49\u304c\u5408\u7406\u7684\u306b\u914d\u5206\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u5e74\u91d1\u5236\u5ea6\u5168\u4f53\u304c\u6709\u3059\u308b\u7a4d\u7acb\u4e0d\u8db3\u306e\u7dcf\u984d\u3092\u628a\u63e1\u3057\u3001\u53c2\u8003\u60c5\u5831\u3068\u3057\u3066\u52a0\u76df\u5f93\u696d\u54e1\u6570\u7b49\u3001\u4f55\u3089\u304b\u306e\u6309\u5206\u304c\u53ef\u80fd\u3068\u306a\u308b\u3088\u3046\u306a\u6307\u6a19\u306e\u628a\u63e1\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 6px; margin-top: 10px;\">\u3010\u78ba\u5b9a\u62e0\u51fa\u578b\u306e\u5834\u5408\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u672a\u6255\u3068\u306a\u3063\u3066\u3044\u308b\u62e0\u51fa\u8cbb\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u984d\u304c\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/taikyu-5_1.pdf\" target=\"_blank\">\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u6700\u7d42\u6539\u6b63\u5e73\u621028\u5e7412\u670816\u65e5\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c25\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/taikyu_2015_1.pdf\" target=\"_blank\">\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u6700\u7d42\u6539\u6b63\u5e73\u621027\u5e74\uff13\u670826\u65e5\uff09<\/li>\n<li>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/sme_20180320-02.pdf\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/a>\u300d\uff08\u6700\u7d42\u6539\u6b63\u5e73\u621030\u5e74\uff13\u670812\u65e5\uff09<\/li>\n<\/ul>\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        \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>\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u7d66\u4ed8\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u52b4\u50cd\u3092\u63d0\u4f9b\u3057\u305f\u3053\u3068\u7b49\u306e\u4e8b\u7531\u306b\u57fa\u3065\u304d\u3001\u9000\u8077\u4ee5\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7a4d\u7acb\u65b9\u6cd5\u3068\u3057\u3066\u5185\u90e8\uff0f\u5916\u90e8\u7a4d\u7acb\u3001\u652f\u7d66\u65b9\u6cd5\u3068\u3057\u3066\u4e00\u6642\u91d1\uff0f\u5e74\u91d1\u652f\u7d66\u306e\u5225\u306b\u5927\u5225\u3055\u308c\u308b\u307b\u304b\u3001\u4e8b\u696d\u4e3b\u304c\u5916\u90e8\u7a4d\u7acb\u3059\u308b\u639b\u91d1\u306e\u8ffd\u52a0\u7684\u306a\u62e0\u51fa\u7fa9\u52d9\u3092\u6709\u3059\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3068\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u533a\u5206\u3055\u308c\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":[515,415,138],"backnumber":[1971],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 11:51:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/163465"}],"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=163465"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/163465\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=163465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=163465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=163465"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=163465"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=163465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}