{"id":168041,"date":"2019-01-17T10:15:32","date_gmt":"2019-01-17T01:15:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=168041"},"modified":"2019-01-16T13:42:15","modified_gmt":"2019-01-16T04:42:15","slug":"financial-statements-article-99","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-99\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c81\u56de\u3011\u300c2018\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c81\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c2018\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u500b\u5225\u306e\u4f1a\u8a08\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u4e3b\u773c\u3068\u3057\u3066\u304d\u305f\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c68\u56de\u3011\u300c2017\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-87\/\" target=\"_blank\">2017\u5e74\u306b\u5f15\u304d\u7d9a\u304d<\/a>\u3001<a title=\"\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0<\/a>\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5404\u793e\u306e\u9069\u6642\u958b\u793a\u60c5\u5831\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u30012018\u5e74\u306b\u304a\u3044\u3066\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u3092\u5206\u985e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306a\u3069\u3092\u6982\u89b3\u3057\u3001\u305d\u306e\u7279\u5fb4\u3092\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u305f\u3068\u3053\u308d\u30012018\u5e74\u306b\u304a\u3044\u3066\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u306f68\u793e\u3067\u3042\u308a\u30012017\u5e74\u306e41\u793e\u3092\u5927\u304d\u304f\u4e0a\u56de\u3063\u305f\u300268\u793e\u306e\u3046\u3061\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c78\u56de\u3011\u30b9\u30eb\u30ac\u9280\u884c\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621030\u5e74\uff19\u6708\uff17\u65e5\u4ed8\uff09\u300d\uff08\u524d\u7de8\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-96\/\" target=\"_blank\">\u3010\u7b2c78\u56de\u3011<\/a>\u304b\u3089<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c80\u56de\u3011\u30b9\u30eb\u30ac\u9280\u884c\u682a\u5f0f\u4f1a\u793e\u300c\u53d6\u7de0\u5f79\u7b49\u8cac\u4efb\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621030\u5e7411\u670814\u65e5\u4ed8\uff09\u300d\u300c\u76e3\u67fb\u5f79\u8cac\u4efb\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621030\u5e7411\u670814\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-98\/\" target=\"_blank\">\u3010\u7b2c80\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u682a\u5f0f\u4f1a\u793e\u30b9\u30eb\u30ac\u9280\u884c\u306f\uff13\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u3001\u682a\u5f0f\u4f1a\u793e\u65e5\u7523\u81ea\u52d5\u8eca\u53ca\u3073\u30d6\u30ed\u30fc\u30c9\u30e1\u30c7\u30a3\u30a2\u682a\u5f0f\u4f1a\u793e\u3082\u5404\u3005\uff12\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\uff13\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u6570\u3068\u3057\u3066\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u793e\u300d\u3068\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u4e00\u65b9\u3001\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3064\u3044\u3066\u306f\u59d4\u54e1\u4f1a\u3054\u3068\u306b\u3001\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u306f\u305d\u306e\u533a\u5206\u3054\u3068\u306b\u96c6\u8a08\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u90e8\u3001\u5408\u8a08\u6570\u304c\u5408\u308f\u306a\u3044\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<!--more--><\/p>\n<p>\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f68\u793e\u306e\u3046\u306118\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u307e\u3060\u8abf\u67fb\u5831\u544a\u66f8\uff08\u305d\u306e\u6982\u8981\u3092\u542b\u3080\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u3046\u3061\uff16\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u305d\u306e\u3082\u306e\u304c12\u6708\u3067\u3042\u308a\u3001\u307e\u3060\u8abf\u67fb\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4e00\u65b9\u3001\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u54c1\u8cea\u507d\u88c5\u554f\u984c\u3067\u306f\uff16\u793e\u304c\u8abf\u67fb\u7d50\u679c\u3092\u958b\u793a\u3057\u3066\u304a\u3089\u305a\u3001\u4ed6\u306b\u3082\u5211\u4e8b\u4e8b\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u7d50\u679c\u3092\u958b\u793a\u3057\u306a\u3044\u3068\u3044\u3046\u9078\u629e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308a\u3001\u3053\u3046\u3057\u305f\u50be\u5411\u30822018\u5e74\u306e\u7279\u5fb4\u306e\uff11\u3064\u306b\u6319\u3052\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5e02\u5834\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-168060\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-1.png\" alt=\"\" width=\"382\" height=\"198\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-1.png 777w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-1-300x155.png 300w\" sizes=\"(max-width: 382px) 100vw, 382px\" \/><\/a><\/p>\n<p>\u5e02\u5834\u5225\u5206\u985e\u3067\u306f\u3001\u6771\u8a3c\uff11\u90e8\u4e0a\u5834\u4f1a\u793e\u304c38\u793e\u3068\u7d0456\uff05\u3092\u5360\u3081\u305f\uff08\u8907\u6570\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u6771\u8a3c\uff11\u90e8\u306b\u542b\u3081\u3066\u3044\u308b\uff09\u3002\u305d\u306e\u4ed6\u306b\u5206\u985e\u3057\u305f\uff12\u793e\u306f\u3001\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u3068\u798f\u5ca1\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u5358\u72ec\u4e0a\u5834\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u4e0a\u5834\u4f1a\u793e\u6570\u306f2018\u5e7412\u670831\u65e5\u73fe\u5728\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-168061\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-2.png\" alt=\"\" width=\"313\" height=\"84\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-2.png 648w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-2-300x81.png 300w\" sizes=\"(max-width: 313px) 100vw, 313px\" \/><\/a><\/p>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u306e\u5206\u985e\u3067\u306f\u3001\u3044\u308f\u3086\u308b\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u4e0a\u5834\u4f1a\u793e\u304c43\u793e\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u793e\u304c25\u793e\u3068\u306a\u308a\u30012017\u5e74\u306b\u6bd4\u3079\u3066\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u6bd4\u7387\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u306e\u306f\u3001\u6771\u967d\u76e3\u67fb\u6cd5\u4eba\uff08\uff14\u793e\uff09\u3001\u512a\u6210\u76e3\u67fb\u6cd5\u4eba\uff08\uff13\u793e\uff09\u3001\u592a\u967d\u76e3\u67fb\u6cd5\u4eba\uff08\uff12\u793e\uff09\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3088\u308b\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-168062\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-3.png\" alt=\"\" width=\"465\" height=\"169\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-3.png 962w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-3-300x109.png 300w\" sizes=\"(max-width: 465px) 100vw, 465px\" \/><\/a><\/p>\n<p>\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u304c2010\u5e74\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nichibenren.or.jp\/library\/ja\/opinion\/report\/data\/100715_2.pdf\" target=\"_blank\">\u4f01\u696d\u4e0d\u7965\u4e8b\u306b\u304a\u3051\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3068\u660e\u8a00\u3057\u3066\u3044\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u53ca\u3073\u660e\u8a00\u306f\u3057\u306a\u3044\u307e\u3067\u3082\u305d\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u5916\u90e8\u306e\u59d4\u54e1\u3092\u9078\u5b9a\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f32\u793e\u3068\u3001\u904e\u534a\u6570\u3092\u4e0b\u56de\u308b\u6c34\u6e96\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>2017\u5e74\u3068\u306e\u6bd4\u8f03\u3067\u306f\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3064\u3044\u3066\u516c\u8868\u3057\u306a\u3044\u4f1a\u793e\u304c\uff16\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u65e5\u7523\u81ea\u52d5\u8eca\u306b\u3064\u3044\u3066\u306f\u3001\uff12\u3064\u306e\u59d4\u54e1\u4f1a\u3068\u3082\u306b\u672a\u516c\u8868\u3067\u3042\u308b\u305f\u3081\u3001\uff12\u793e\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u3044\u308b\uff09\u3042\u3063\u305f\u3053\u3068\u304c\u76ee\u3092\u5f15\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u7965\u4e8b\u5225\u306b\u3053\u308c\u3092\u5206\u985e\u3059\u308b\u3068\u6b21\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u5206\u985e\u4e0a\u3001\u7d4c\u55b6\u8005\u3084\u5f93\u696d\u54e1\u306e\u4e0d\u6b63\u3067\u3042\u3063\u3066\u3082\u3001\u6c7a\u7b97\u4fee\u6b63\u7b49\u3001\u516c\u8868\u3057\u3066\u3044\u308b\u6c7a\u7b97\u5831\u544a\u66f8\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-168063\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-4.png\" alt=\"\" width=\"402\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-4.png 833w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-4-300x266.png 300w\" sizes=\"(max-width: 402px) 100vw, 402px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u4e0d\u6b63\u306e\u614b\u69d8\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u6b21\u3044\u3067\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u306b\u5206\u985e\u3055\u308c\u305f36\u4ef6\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4e0d\u6b63\u306e\u614b\u69d8\u3092\u898b\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u5206\u985e\u3067\u304d\u308b\u5185\u5bb9\u3067\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f36\u793e\u306e\u3046\u3061\u3001\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u4ee5\u5916\u306e\u3082\u306e\u306f22\u793e\u3067\u3042\u308a\u3001\u305d\u306e\u4e00\u89a7\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<span style=\"color: #b22222;\"><strong>\u8d64\u5b57<\/strong><\/span>\u306f\u672c\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5831\u544a\u66f8\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-168064\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-5.png\" alt=\"\" width=\"2033\" height=\"2077\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-5.png 2033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-5-293x300.png 293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-5-1002x1024.png 1002w\" sizes=\"(max-width: 2033px) 100vw, 2033px\" \/><\/a><\/p>\n<p>\u4e0d\u6b63\u985e\u578b\u3068\u3057\u3066\u306f\u3001\u67b6\u7a7a\u53d6\u5f15\u30fb\u8a08\u4e0a\u6642\u671f\u306e\u9069\u6b63\u6027\u306a\u3069\u306b\u95a2\u3059\u308b\u58f2\u4e0a\u8a08\u4e0a\u3092\u3081\u3050\u308b\u3082\u306e\u304c\u591a\u304f\u3001\u904e\u534a\u6570\u3092\u8d85\u3048\u308b15\u4ef6\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7d4c\u55b6\u8005\u53ca\u3073\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u767a\u899a\u306b\u4f34\u3046\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e14\u793e\u306e\u4e00\u89a7\u3092\u63b2\u3052\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-168065\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-6.png\" alt=\"\" width=\"2032\" height=\"1378\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-6.png 2032w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-6-300x203.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-6-1024x694.png 1024w\" sizes=\"(max-width: 2032px) 100vw, 2032px\" \/><\/a><\/p>\n<p>\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u3067\u3042\u308b\u30ab\u30eb\u30ed\u30b9\u30fb\u30b4\u30fc\u30f3\u6c0f\u304c\u902e\u6355\u3055\u308c\u305f\u682a\u5f0f\u4f1a\u793e\u65e5\u7523\u81ea\u52d5\u8eca\u304c\u8a2d\u7f6e\u3057\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u306f\u300111\u670819\u65e5\u306b\u3001\u5185\u90e8\u8abf\u67fb\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u8cc7\u91d1\u306e\u79c1\u7684\u306a\u6d41\u51fa\u306a\u3069\u300c\u91cd\u5927\u306a\u4e0d\u6b63\u884c\u70ba\u300d\u304c\u8a8d\u3081\u3089\u308c\u305f\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u516c\u8868\u3092\u542b\u3081\u3001\u305d\u308c\u4ee5\u5916\u306e\u30ea\u30ea\u30fc\u30b9\u306f\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u54c1\u8cea\u507d\u88c5\u30fb\u691c\u67fb\u7d50\u679c\u306e\u507d\u88c5\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n2018\u5e74\u306e\u6700\u3082\u9855\u8457\u306a\u7279\u5fb4\u306f\u3001\u524d\u5e74\uff14\u4ef6\u3067\u3057\u304b\u306a\u304b\u3063\u305f\u300c\u54c1\u8cea\u507d\u88c5\u30fb\u691c\u67fb\u7d50\u679c\u507d\u88c5\u300d\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3067\u300117\u4ef6\u3082\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u54c1\u8cea\u507d\u88c5\u30fb\u691c\u67fb\u7d50\u679c\u507d\u88c5\u3092\u516c\u8868\u3057\u305f17\u793e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-168066\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/fusei81-7.png\" alt=\"&quot;\u30b3\u30b9\u30e2\u30a8\u30cd\u30eb\u30ae\u30fc \u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e&quot;\t\u793e\u5185\u8abf\u67fb\t\u5b50\u4f1a\u793e\t&quot;\u30fb\u54c1\u8cea\u507d\u88c5 \u30fb\u54c1\u8cea\u691c\u67fb\u4e0d\u6b63&quot;\t\u793e\u5185\uff0b\u5916\u90e8\u6709\u8b58\u8005 \u5b87\u90e8\u8208\u7523\u682a\u5f0f\u4f1a\u793e\t\u793e\u5185\u54c1\u8cea\u8abf\u67fb\t\u5b50\u4f1a\u793e\t&quot;\u30fb\u54c1\u8cea\u507d\u88c5 \u30fb\u691c\u67fb\u507d\u88c5&quot;\t\u5916\u90e8\u6709\u8b58\u8005\uff0b\u793e\u5916\u53d6\u7de0\u5f79 \u682a\u5f0f\u4f1a\u793e\u30c4\u30d0\u30ad\u30fb\u30ca\u30ab\u30b7\u30de\t&quot;\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u62c5\u5f53\u5f79\u54e1\u306b \u3088\u308b\u696d\u52d9\u30d2\u30a2\u30ea\u30f3\u30b0&quot;\t\u81ea\u793e\u5de5\u5834\t&quot;\u30fb\u54c1\u8cea\u507d\u88c5 \u30fb\u4e2d\u56fd\u88fd\u54c1\u306e\u4e0d\u6b63\u4f7f\u7528&quot;\t\u7b2c\u4e09\u8005 \u682a\u5f0f\u4f1a\u793e\u5bfa\u5ca1\u88fd\u4f5c\u6240\t&quot;\u5de5\u5834\u54c1\u8cea\u4fdd\u8a3c\u8ab2\u9577\u304c\u3001\u691c\u67fb\u306b\u5408\u683c \u3057\u3066\u3044\u306a\u3044\u88fd\u54c1\u306e\u51fa\u8377\u306b\u6c17\u3065\u304f&quot;\t\u81ea\u793e\u5de5\u5834\t&quot;\u30fb\u54c1\u8cea\u507d\u88c5 \u30fb\u691c\u67fb\u507d\u88c5&quot;\t\u5916\u90e8\u6709\u8b58\u8005\uff0b\u793e\u5916\u76e3\u67fb\u5f79 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style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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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