{"id":163807,"date":"2018-12-13T10:19:07","date_gmt":"2018-12-13T01:19:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=163807"},"modified":"2024-08-08T11:12:42","modified_gmt":"2024-08-08T02:12:42","slug":"corporation-article-731","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-731\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u640d\u91d1\u7d4c\u7406\u8981\u4ef6\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3068\u640d\u91d1\u7d4c\u7406\uff08\u305d\u306e\uff14\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u306e\u640d\u91d1\u7d4c\u7406\u8981\u4ef6\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3068\u640d\u91d1\u7d4c\u7406\uff08\u305d\u306e\uff14\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u969b\u533b\u7642\u798f\u7949\u5927\u5b66\u5927\u5b66\u9662\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5b89\u90e8\u3000\u548c\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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principle\uff09\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u4e00\u822c\u306b\u3001\u7d4c\u6e08\u6d3b\u52d5\u306e\u6210\u679c\u3092\u306a\u3059\u53ce\u76ca\u3068\u3001\u305d\u308c\u3092\u5f97\u308b\u305f\u3081\u306b\u8cbb\u3084\u3055\u308c\u305f\u72a0\u7272\u3068\u3057\u3066\u306e\u8cbb\u7528\u3092\u3001\u53b3\u5bc6\u306b\u5bfe\u5fdc\u3065\u3051\u305d\u306e\u5dee\u984d\u3092\u5229\u76ca\u3068\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3092\u901a\u3058\u3066\u3001\u5404\u4f1a\u8a08\u671f\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u9069\u5207\u306b\u6e2c\u5b9a\u3059\u308b\u3068\u3044\u3046\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5229\u76ca\u8a08\u7b97\u306e\u57fa\u672c\u539f\u5247\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u685c\u4e95\u4e45\u52dd\u300e\u8ca1\u52d9\u4f1a\u8a08\u8b1b\u7fa9\uff08\u7b2c19\u7248\uff09\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30fb2018\u5e74\uff0975\u9801\u3002 <\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u308c\u3067\u306f\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u59a5\u5f53\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c22\u6761\u7b2c4\u9805\u3092\u6839\u62e0\u306b\u3001\u6cd5\u4eba\u6240\u5f97\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3082\u59a5\u5f53\u3059\u308b\u3082\u306e\u3068\u89e3\u3059\u3079\u304d\u3068\u3044\u3046\u306e\u304c\u901a\u8aac\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u3059\u306a\u308f\u3061\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u308b\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001\u7d99\u7d9a\u7684\u4e8b\u696d\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u59a5\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u85e4\u8c37\u6b66\u53f2\u300c\u5fc5\u8981\u7d4c\u8cbb\u306e\u610f\u7fa9\u3068\u7bc4\u56f2\u300d\u300e\u65e5\u7a0e\u7814\u8ad6\u96c674\u53f7\u300f\uff08\u5e73\u621030\u5e74\uff09162\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\uff08\u7b2c\u4e8c\u5341\u4e8c\u7248\uff09\u300f\uff08\u5f18\u6587\u5802\u30fb2017\u5e74\uff09346\u9801\u3002<\/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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\uff3b\u58f2\u4e0a\u539f\u4fa1\uff3d<span style=\"color: #800000;\">\u21d2\u00a0<\/span>\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u3068\u540c\u3058\u5e74\u5ea6\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\uff08\u6cd5\u6cd522\u2462\u4e00\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\uff3b\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u7b49\uff3d<span style=\"color: #800000;\">\u21d2\u00a0<\/span>\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\uff08\u6cd5\u6cd522\u2462\u4e8c\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\uff3b\u640d\u5931\u306e\u984d\uff3d<span style=\"color: #800000;\">\u21d2\u00a0<\/span>\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306e\u8cbb\u7528\u30fb\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\uff08\u6cd5\u6cd522\u2462\u4e09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u306a\u304a\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306f\u640d\u5931\u306b\u306f\u53ca\u3070\u306a\u3044\u3068\u3059\u308b\u5b66\u8aac\u3082\u3042\u308b\u304c\uff08\u4f8b\u3048\u3070\u3001\u9152\u4e95\u514b\u5f66\u300e\u30d7\u30ed\u30b0\u30ec\u30c3\u30b7\u30d6\u7a0e\u52d9\u4f1a\u8a08\u8ad6\u2161\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30fb2016\u5e74\uff0957\u9801\uff09\u3001\u7b46\u8005\u306f\u5f53\u8a72\u539f\u5247\u306e\u6839\u62e0\u306f\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306b\u3042\u308b\uff08\u91d1\u5b50\u8aac\u53ca\u3073\u4e0a\u8a18\u6771\u4eac\u9ad8\u88c1\u662d\u548c48\u5e74\uff18\u670831\u65e5\u5224\u6c7a\uff09\u3068\u8003\u3048\u308b\u3053\u3068\u304b\u3089\u3001\u640d\u5931\u3082\u5c04\u7a0b\u306b\u5165\u308b\u3068\u3044\u3046\u7acb\u5834\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u7279\u5b9a\u306e\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u660e\u3089\u304b\u306a\u8cbb\u7528\uff08\u539f\u4fa1\uff09\u306f\u305d\u306e\u53ce\u76ca\u3068\u540c\u4e00\u5e74\u5ea6\u306b\uff08\u500b\u5225\u7684\u5bfe\u5fdc\uff09\u3001\u305d\u3046\u3067\u306a\u3044\u3082\u306e\uff08\u975e\u539f\u4fa1\u9805\u76ee\uff09\u306f\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u671f\u9593\u7684\u5bfe\u5fdc\uff09\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u88c1\u5224\u6240\u306f\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u5224\u793a\u3057\u3066\u3044\u308b\uff08\u6771\u4eac\u9ad8\u88c1\u662d\u548c48\u5e74\uff18\u670831\u65e5\u5224\u6c7a\u30fb\u884c\u88c1\u4f8b\u96c624\u5dfb\uff18\uff1d\uff19\u53f7846\u9801\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3042\u308b\u539f\u4fa1\u3001\u8cbb\u7528\u304a\u3088\u3073\u640d\u5931\u306e\u984d\u3092\u3069\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306f\u3001\u7279\u4f8b\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u307b\u304b\u3001\u539f\u5247\u7684\u306a\u57fa\u6e96\u306b\u3064\u3044\u3066\u540c\u6cd5\u81ea\u4f53\u306e\u4e2d\u306b\u660e\u6587\u306e\u898f\u5b9a\u3092\u304a\u304b\u305a\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u306b\u3068\u3069\u307e\u308b\u3002\u305d\u3057\u3066\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u3068\u3057\u3066\u306f\u3001\u539f\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u304c\u53ce\u76ca\u3068\u500b\u5225\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u53ce\u76ca\u3068\u306e\u500b\u5225\u5bfe\u5fdc\u306e\u539f\u5247\uff08\u3044\u308f\u3086\u308b\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\uff09\u304c\u63a1\u3089\u308c\u3066\u304a\u308a\u3001\u8cbb\u7528\u304a\u3088\u3073\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u8ca9\u58f2\u76f4\u63a5\u8cbb\u306e\u3088\u3046\u306b\u53ce\u76ca\u3068\u500b\u5225\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3092\u9664\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7dcf\u4f53\u5bfe\u5fdc\u306e\u539f\u5247\uff08\u3044\u308f\u3086\u308b\u671f\u9593\u5bfe\u5fdc\u306e\u539f\u5247\uff09\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09\u3000\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3068\u50b5\u52d9\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/h4>\n<p>\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3068\u306f\u3001\u4e00\u822c\u306b\u3001\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u53ce\u5165\u306e\u5e74\u5ea6\u5e30\u5c5e\u306e\u554f\u984c\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3092\u793a\u3057\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u73fe\u5b9f\u306e\u53ce\u5165\u306e\u6642\u70b9\u3092\u57fa\u6e96\u3068\u3059\u308b\u73fe\u91d1\u4e3b\u7fa9\uff08cash method\uff09\u3068\u73fe\u5b9f\u306e\u53ce\u5165\u304c\u306a\u304f\u3068\u3082\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3092\u57fa\u6e96\u3068\u3059\u308b\u767a\u751f\u4e3b\u7fa9\uff08accrual method\uff09\u306e\uff12\u3064\u306e\u8003\u3048\u65b9\u304c\u3042\u308b\u3002\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3046\u3061\u73fe\u91d1\u4e3b\u7fa9\u3067\u306f\u306a\u304f\u5e83\u7fa9\u306e\u767a\u751f\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u305f\u4e0a\u3067\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b2c\u4e8c\u30fb\u4e00\uff21\uff09\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u3068\u3057\u3066\u5b9f\u73fe\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b2c\u4e8c\u30fb\u4e09\uff22\uff09\u3002<\/p>\n<p style=\"margin-bottom: 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#b22222;\">\uff08\u203b\uff13\uff09<\/span>\u66f8293\uff0d294\u9801\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306b\u3064\u3044\u3066\u6761\u6587\u306e\u6587\u8a00\u4e0a\u3001\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u57fa\u672c\u7684\u306b\u3053\u306e\u8003\u3048\u65b9\u304c\u59a5\u5f53\u3057\u3001\u6240\u5f97\u306e\u5b9f\u73fe\u306e\u6642\u70b9\u3092\u57fa\u6e96\u3068\u3057\u3066\u6240\u5f97\u3092\u8a08\u4e0a\u3059\u3079\u304d\u3053\u3068\u3068\u306a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u8ca1\u8ca8\u306e\u79fb\u8ee2\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\u306a\u3069\u306b\u3088\u3063\u3066\u50b5\u6a29\uff08\u5bfe\u4fa1\u3092\u5f97\u308b\u6a29\u5229\uff09\u304c\u78ba\u5b9a\u3057\u305f\u3068\u304d\u306b\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u3068\u89e3\u3059\u3079\u304d\u3001\u3059\u306a\u308f\u3061\u6240\u5f97\u7a0e\u6cd5\u3068\u540c\u69d8\u306b\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306b\u3088\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3002\u306a\u304a\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5b9f\u73fe\u4e3b\u7fa9\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3067\u3042\u308b\u3068\u7406\u89e3\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u91d1\u5b50\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u66f8336\uff0d337\u9801\u3002<\/span><\/p>\n<p>\u88c1\u5224\u6240\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u5224\u793a\u3057\u3066\u3044\u308b\uff08\u6700\u9ad8\u88c1\u5e73\u6210\uff15\u5e7411\u670825\u65e5\u5224\u6c7a\u30fb\u6c11\u96c647\u5dfb\uff19\u53f75278\u9801\uff3b\u5927\u7af9\u8cbf\u6613\u4e8b\u4ef6\uff3d\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u8cc7\u672c\u7b49\u53d6\u5f15\u4ee5\u5916\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u3068\u3059\u308b\u3082\u306e\u3068\u3055\u308c\uff0822\u6761\uff12\u9805\uff09\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3059\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u540c\u6761\uff14\u9805\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3042\u308b\u53ce\u76ca\u3092\u3069\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u308c\u3070\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u306f\u3001\u305d\u306e\u5b9f\u73fe\u304c\u3042\u3063\u305f\u6642\u3001\u3059\u306a\u308f\u3061\u3001\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u305f\u3068\u304d\u306e\u5c5e\u3059\u308b\u5e74\u5ea6\u306e\u76ca\u91d1\u306b\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b<\/span>\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306f\u3001\u73fe\u306b\u6cd5\u4eba\u306e\u3057\u305f\u5229\u76ca\u8a08\u7b97\u304c\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4f01\u56f3\u3059\u308b\u516c\u5e73\u306a\u6240\u5f97\u8a08\u7b97\u3068\u3044\u3046\u8981\u8acb\u306b\u53cd\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u9650\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3082\u3053\u308c\u3092\u662f\u8a8d\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u306e\u898b\u5730\u304b\u3089\u3001\u53ce\u76ca\u3092\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u3068\u5b9a\u3081\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u304b\u3089\u3001\u53f3\u306e\u6a29\u5229\u306e\u78ba\u5b9a\u6642\u671f\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u3001\u6cd5\u5f8b\u4e0a\u3069\u306e\u6642\u70b9\u3067\u6a29\u5229\u306e\u884c\u4f7f\u304c\u53ef\u80fd\u3068\u306a\u308b\u304b\u3068\u3044\u3046\u57fa\u6e96\u3092\u552f\u4e00\u306e\u57fa\u6e96\u3068\u3057\u3066\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u306e\u306f\u76f8\u5f53\u3067\u306a\u304f\u3001\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u304b\u3089\u307f\u3066\u5408\u7406\u7684\u306a\u3082\u306e\u3068\u307f\u3089\u308c\u308b\u53ce\u76ca\u8a08\u4e0a\u306e\u57fa\u6e96\u306e\u4e2d\u304b\u3089\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u9078\u629e\u3057\u3001\u7d99\u7d9a\u3057\u3066\u305d\u306e\u57fa\u6e96\u306b\u3088\u3063\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u53f3\u4f1a\u8a08\u51e6\u7406\u3092\u6b63\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u662f\u8a8d\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001<span style=\"text-decoration: underline;\">\u305d\u306e\u6a29\u5229\u306e\u5b9f\u73fe\u304c\u672a\u78ba\u5b9a\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3053\u308c\u3092\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u308a\u3001\u65e2\u306b\u78ba\u5b9a\u3057\u305f\u53ce\u5165\u3059\u3079\u304d\u6a29\u5229\u3092\u73fe\u91d1\u306e\u56de\u53ce\u3092\u5f85\u3063\u3066\u53ce\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u306a\u3069\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3068\u306f\u8a8d\u3081\u96e3\u3044\u3082\u306e\u3068\u3044\u3046\u3079\u304d<\/span>\u3067\u3042\u308b\u3002\uff08\u4e0b\u7dda\u90e8\u7b46\u8005\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u50b5\u52d9\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/h4>\n<p>\u6b21\u306b\u50b5\u52d9\u78ba\u5b9a\u4e3b\u7fa9\u306a\u3044\u3057\u50b5\u52d9\u78ba\u5b9a\u57fa\u6e96\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u8cbb\u7528\u306e\u8a8d\u8b58\u57fa\u6e96\u306a\u3044\u3057\u5e74\u5ea6\u5e30\u5c5e\u306e\u57fa\u6e96\u3067\u3042\u308a\u3001\u511f\u5374\u8cbb\u4ee5\u5916\u306e\u8cbb\u7528\u306f\u50b5\u52d9\u306e\u78ba\u5b9a\u3092\u5f85\u3063\u3066\u521d\u3081\u3066\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u308b\u3068\u3044\u3046\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff12\u53f7\u30ab\u30c3\u30b3\u5185\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u88c1\u5224\u6240\u306f\u5f53\u8a72\u50b5\u52d9\u78ba\u5b9a\u4e3b\u7fa9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u5224\u793a\u3057\u3066\u3044\u308b\uff08\u5927\u962a\u9ad8\u88c1\u5e73\u621021\u5e7410\u670816\u65e5\u5224\u6c7a\u30fb\u5224\u30bf1319\u53f779\u9801\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6cd522\u6761\uff13\u9805\uff12\u53f7\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u50b5\u52d9\u306e\u78ba\u5b9a\u3057\u3066\u3044\u308b\u8ca9\u58f2\u8cbb\u7b49\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3068\u5b9a\u3081\u3001\u8ca9\u58f2\u8cbb\u7b49\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u8ca9\u58f2\u8cbb\u7b49\u306e\u50b5\u52d9\u306e\u78ba\u5b9a\u3057\u305f\u6642\u671f\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3068\u306e\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u3053\u308c\u3092\u300c\u50b5\u52d9\u78ba\u5b9a\u57fa\u6e96\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001<span 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style=\"color: #ff6600;\">\u2460<\/span>\u50b5\u52d9\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5f53\u8a72\u50b5\u52d9\u306b\u57fa\u3065\u3044\u3066\u5177\u4f53\u7684\u306a\u7d66\u4ed8\u3092\u3059\u3079\u304d\u539f\u56e0\u3068\u306a\u308b\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u3068\u3044\u3046\uff13\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u57fa\u901a\uff12\uff0d\uff12\uff0d12\u3082\u540c\u65e8\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3068\u3053\u308d\u3067\u3001\u539f\u544a\u304c\u640d\u91d1\u8a08\u4e0a\u3057\u305f\u53f3\u53d6\u4ed8\u8cbb\u7528\u304c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7\u3001\uff12\u53f7\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u306f\u3068\u3082\u304b\u304f\u3001\u305d\u306e\u3044\u305a\u308c\u3067\u3042\u308b\u306b\u3057\u3066\u3082\u3001\u53f3\u53d6\u4ed8\u8cbb\u7528\u306f\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u50b5\u52d9\u3068\u3057\u3066\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3042\u308a\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff12\u53f7\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff14\uff08\u7b46\u8005\u6ce8\uff1a\u73fe\uff12\uff0d\uff12\uff0d\uff11\uff09\u53c2\u7167\uff09\u3001\u305d\u3057\u3066\u53f3\u50b5\u52d9\u306e\u78ba\u5b9a\u3042\u308a\u3068\u3044\u3044\u3046\u308b\u305f\u3081\u306b\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u3001\uff08\uff11\uff09\u50b5\u52d9\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u3001\uff08\uff12\uff09\u5f53\u8a72\u50b5\u52d9\u306b\u57fa\u3065\u3044\u3066\u5177\u4f53\u7684\u306a\u7d66\u4ed8\u3092\u3059\u3079\u304d\u539f\u56e0\u3068\u306a\u308b\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3001\uff08\uff13\uff09\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3067\u304d\u308b\u3053\u3068\u3001\u3068\u3044\u3046\uff13\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u5145\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff15\uff08\u7b46\u8005\u6ce8\uff1a\u73fe\uff12\uff0d\uff12\uff0d12\uff09\u53c2\u7167\uff09\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u8cbb\u7528\u306e\u3046\u3061\u539f\u4fa1\uff08\u6cd5\u6cd522\u2462\u4e00\uff09\u306f\u3001\u58f2\u4e0a\u3068\u306e\u76f4\u63a5\u7684\u30fb\u500b\u5225\u7684\u306a\u5bfe\u5fdc\u304c\u3042\u308a\u3001\u305d\u306e\u8a08\u4e0a\u306b\u95a2\u3057\u6063\u610f\u6027\u306e\u4ecb\u5165\u3059\u308b\u4f59\u5730\u304c\u306a\u3044\u305f\u3081\u3001\u50b5\u52d9\u306e\u78ba\u5b9a\u3092\u8981\u3057\u306a\u3044\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u640d\u91d1\u7b97\u5165\u3055\u308c\u5f97\u308b\u640d\u5931\u3068\u306f\u3001\u50b5\u52d9\u306e\u78ba\u5b9a\u3067\u306f\u306a\u304f\u3001\u640d\u5931\u306e\u78ba\u5b9a\uff08\u306a\u3044\u3057\u5b9f\u73fe\uff09\u304c\u8981\u6c42\u3055\u308c\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3002\u3053\u3053\u304b\u3089\u3001\u50b5\u52d9\u78ba\u5b9a\u4e3b\u7fa9\u306f\u8cbb\u7528\uff08\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u306e\u3088\u3046\u306a\u671f\u9593\u8cbb\u7528\uff09\u306b\u3064\u3044\u3066\u306e\u307f\u59a5\u5f53\u3059\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u8c37\u53e3\u52e2\u6d25\u592b\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\uff08\u7b2c\uff15\u7248\uff09\u300f\uff08\u5f18\u6587\u5802\u30fb2016\u5e74\uff09391\u9801\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\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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