{"id":166163,"date":"2018-12-27T10:13:29","date_gmt":"2018-12-27T01:13:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=166163"},"modified":"2019-07-03T10:00:13","modified_gmt":"2019-07-03T01:00:13","slug":"accounting-article-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-71\/","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\u7b2c16\u56de\u3011\u300c\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\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\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\/\">\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\u7b2c17\u56de\u3011\u300c\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-72\/\">\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\uff16\u7bc0\u3000\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u7b49\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001M&amp;A\u306e\u5b9f\u52d9\u3067\u306f\u3001\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u7b49\u306f\u3001\u30c7\u30a3\u30fc\u30eb\u30d6\u30ec\u30a4\u30ab\u30fc\uff08M&amp;A\u306e\u691c\u8a0e\u3092\u53d6\u308a\u3084\u3081\u308b\u307b\u3069\u306e\u91cd\u8981\u306a\u9805\u76ee\uff09\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u53ef\u80fd\u306a\u9650\u308a\u7db2\u7f85\u7684\u306b\u4e0b\u8a18\u306e\u624b\u7d9a\u306b\u3088\u308a\u7cbe\u67fb\u3057\u3001\u5185\u5bb9\u53ca\u3073\u5f71\u97ff\u984d\u3092\u65e9\u6025\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u9805\u76ee\u3067\u3042\u308b\u3002<!--more--><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u62c5\u5f53\u8005\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u5404\u7a2e\u8b70\u4e8b\u9332\u30fb\u7a1f\u8b70\u66f8\u30fb\u5951\u7d04\u66f8\u7b49\u306e\u67fb\u95b2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30fc\u30e0\u3068\u306e\u9023\u643a\u3000\u306a\u3069<\/p>\n<\/div>\n<p>\u3082\u3063\u3068\u3082\u3001\u8cb7\u53ce\u5f8c\u306b\u5f71\u97ff\u306e\u3042\u308b\u30ea\u30b9\u30af\u3068\u3057\u3066\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304c\u3001\u6b63\u78ba\u306a\u91d1\u984d\u304c\u628a\u63e1\u3057\u5f97\u306a\u3044\u5834\u5408\u7b49\u306b\u306f\u3001\u6b21\u5584\u7b56\u3068\u3057\u3066\u3001\u8868\u660e\u4fdd\u8a3c\u6761\u9805\u306b\u3088\u308b\u5bfe\u5fdc\u3092\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u3001\u3053\u306e\u70b9\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30fc\u30e0\u3068\u7dca\u5bc6\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u3067\u8a8d\u8b58\u3057\u305f\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u6b63\u5e38\u53ce\u76ca\u529b\u306e\u5206\u6790\u3084\u4e8b\u696d\u8a08\u753b\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u5e74\u5ea6\u3054\u3068\uff08\uff11\u5e74\u5f53\u305f\u308a\uff09\u306e\u767a\u751f\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u2605<\/span>\u5370\u306f\u5fc5\u9808\u9805\u76ee\uff09\u3002<br \/>\n<div class=\"box_info 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: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u3001\u4f1a\u793e\u3068\u3057\u3066\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u4e8b\u8c61\uff08\u58f2\u4e0a\u9ad8\u306e\u9855\u8457\u306a\u6e1b\u5c11\u3001\u50b5\u52d9\u306e\u8d85\u904e\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<p>\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306a\u3069\u3001\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u4e8b\u9805\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span>\u3000\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<p>\u8868\u793a\u65b9\u6cd5\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5185\u5bb9\u3084\u7406\u7531\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff15\uff09<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u3001\u5185\u5bb9\u3084\u5f71\u97ff\u984d\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff16\uff09<\/span>\u3000\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306b\u5247\u308a\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff17\uff09<\/span>\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u8cc7\u7523\u304c\u62c5\u4fdd\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff18\uff09<\/span>\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u95a2\u4fc2\u4f1a\u793e\u3068\u306e\u9593\u306e\u55b6\u696d\u53d6\u5f15\u306b\u3088\u308b\u53d6\u5f15\u9ad8\u7dcf\u984d\u3001\u55b6\u696d\u53d6\u5f15\u4ee5\u5916\u306e\u3084\u308a\u3068\u308a\u306b\u3088\u308b\u53d6\u5f15\u9ad8\u7dcf\u984d\u3092\u305d\u308c\u305e\u308c\u5206\u3051\u3066\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff08\uff19\uff09<\/span>\u3000\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u6570\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0810\uff09<\/span>\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3084\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0811\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u306b\u3088\u308a\u4f7f\u7528\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u501f\u4e3b\u3068\u306a\u308b\u4f1a\u793e\u304c\u3001\u901a\u5e38\u306e\u58f2\u8cb7\u53d6\u5f15\u306b\u304b\u304b\u308b\u65b9\u6cd5\u306b\u5247\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0812\uff09<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u91d1\u878d\u5546\u54c1\u306e\u5185\u5bb9\u3084\u3001\u6642\u4fa1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0813\uff09<\/span>\u3000\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u72b6\u6cc1\u3084\u3001\u6642\u4fa1\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0814\uff09<\/span>\u3000\u6301\u5206\u6cd5\u640d\u76ca\u7b49\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u95a2\u9023\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0815\uff09<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u9593\u306b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\uff08\u6cd5\u4eba\u30fb\u500b\u4eba\uff09\u3001\u76f8\u624b\u5148\u306e\u540d\u79f0\u30fb\u95a2\u4fc2\u6027\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u8b70\u6c7a\u6a29\u306e\u6570\u306e\u5272\u5408\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0816\uff09<\/span>\u3000\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u984d\u3084\u3001\u5f53\u671f\u7d14\u5229\u76ca\u984d\u306a\u3069\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0817\uff09<\/span>\u3000\u91cd\u8981\u306a\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u5f8c\u306b\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca1\u7523\u3084\u640d\u76ca\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u67c4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0818\uff09<\/span>\u3000\u9023\u7d50\u914d\u5f53\u898f\u5236\u9069\u7528\u4f1a\u793e\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p>\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u304c\u6700\u7d42\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u3068\u306a\u308b\u969b\u306f\u3001\u305d\u306e\u5f8c\u9023\u7d50\u914d\u5f53\u898f\u5236\u9069\u7528\u4f1a\u793e\u3068\u306a\u308b\u65e8\u3092\u8a18\u8f09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #333399;\">\uff0819\uff09<\/span>\u3000\u305d\u306e\u4ed6\u306e\u6ce8\u8a18<\/strong>\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09<\/p>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u7b49\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u7b49\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u7b49\u306b\u3088\u3063\u3066\u3001\u4f1a\u793e\u306e\u8ca1\u7523\u3084\u640d\u76ca\u306e\u72b6\u614b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"text-align: right;\">\uff08\u7d9a\u304f\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<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5076\u767a\u50b5\u52d9\u3068\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u50b5\u52d9\u3067\u306f\u306a\u3044\u304c\u3001\u4e00\u5b9a\u306e\u4e8b\u7531\u3092\u6761\u4ef6\u306b\u3001\u5c06\u6765\u50b5\u52d9\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u50b5\u52d9\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u304b\u3064\u3001\u91d1\u984d\u304c\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u5834\u5408\u306f\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u5834\u5408\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4e00\u65b9\u3001\u5f8c\u767a\u4e8b\u8c61\u3068\u306f\u3001\u57fa\u6e96\u65e5\u5f8c\u306b\u767a\u751f\u3057\u305f\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4f1a\u8a08\u4e8b\u8c61\u3067\u3042\u308b\uff08\u4ee5\u4e0b\u3001\u7dcf\u79f0\u3057\u3066\u300c\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u7b49\u300d\uff09\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515],"backnumber":[1976],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-03 01:36:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166163"}],"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=166163"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166163\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=166163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=166163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=166163"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=166163"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=166163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}