{"id":170664,"date":"2019-03-20T10:12:23","date_gmt":"2019-03-20T01:12:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=170664"},"modified":"2019-03-19T18:29:35","modified_gmt":"2019-03-19T09:29:35","slug":"management-accounting-article-67","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-67\/","title":{"rendered":"\u4f01\u696d\u7d4c\u55b6\u3068\u30e1\u30f3\u30bf\u30eb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u7d10\u89e3\u304f\u201c\u30b3\u30b3\u30ed\u306e\u4f1a\u8a08\u201d\uff5e\u3000\u3010\u7b2c12\u56de\u3011\u300c\u30b3\u30b3\u30ed\u306e\u4e2d\u306e\u3086\u304c\u3093\u3060\u5272\u5f15\u8a08\u7b97\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f01\u696d\u7d4c\u55b6<span style=\"font-size: 18px;\"><strong>\u3068<\/strong><\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #0074e8;\">\u30e1\u30f3\u30bf\u30eb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\uff5e<span style=\"color: #ff6347;\">\u7ba1\u7406\u4f1a\u8a08<\/span>\u3067\u7d10\u89e3\u304f\u201c<span style=\"color: #cd5c5c;\">\u30b3\u30b3\u30ed<\/span>\u306e\u4f1a\u8a08\u201d\uff5e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b3\u30b3\u30ed\u306e\u4e2d\u306e\u3086\u304c\u3093\u3060\u5272\u5f15\u8a08\u7b97\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#ffffff;border-color:#DEB887;\">\n\t\t<p style=\"text-align: center;\"><span style=\"font-size: 18px;\">\u300a\u767b\u5834\u4eba\u7269\u300b<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-147107\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/s-03-1.png\" alt=\"\" width=\"101\" height=\"102\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-03-1.png 338w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-03-1-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-03-1-295x300.png 295w\" sizes=\"(max-width: 101px) 100vw, 101px\" \/>\u3000<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-146048\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/s-02.png\" alt=\"\" width=\"133\" height=\"105\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-02.png 445w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-02-300x235.png 300w\" sizes=\"(max-width: 133px) 100vw, 133px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-146047\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/s-01.png\" alt=\"\" width=\"119\" height=\"104\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-01.png 397w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/s-01-300x262.png 300w\" sizes=\"(max-width: 119px) 100vw, 119px\" \/><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;background-color:#FFE4B2;color:#000000;border-color:#fdfbf6;\">\n\t\t<p><strong>PN\u793e\u306f\u3001\u6587\u5177\u3084\u96d1\u8ca8\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u624b\u304c\u3051\u308b\u30e1\u30fc\u30ab\u30fc\u3067\u3059\u3002<br \/>\n\uff13\u6708\u4e0b\u65ec\u3001\u6c7a\u7b97\u3092\u9593\u8fd1\u306b\u63a7\u3048\u305f\u7d4c\u7406\u90e8\u9577\u306f\u696d\u52d9\u306b\u8ffd\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #8B4513;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143815\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/1bucho1-2.png\" alt=\"\" width=\"118\" height=\"114\" \/><span style=\"color: #8b4513;\"><strong>\u3008\u7b2c\uff11\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u7d4c\u7406\u90e8\u9577\u3001A\u793e\u3078\u306e\u58f2\u4e0a\u306e\u4ef6\u3067\u76f8\u8ac7\u304c\u3042\u308b\u3093\u3060\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143814\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-1.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\nA\u793e\u3078\u306e\u58f2\u4e0a\u306a\u3089\u3001\u4eca\u9031\u4e2d\u306b\u5148\u65b9\u306e\u691c\u53ce\u4e88\u5b9a\u3067\u3059\u306d\u3002<br \/>\n\u5f53\u671f\u4e2d\u306b5,000\u4e07\u5186\u306e\u58f2\u4e0a\u304c\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3089\u3001\u672c\u5f53\u306b\u3088\u304b\u3063\u305f\u3002<br \/>\nA\u793e\u306f\u3001\u691c\u53ce\u5f8c\u3059\u3050\u306b\u5165\u91d1\u3057\u3066\u304f\u308c\u307e\u3059\u3057\u306d\uff01<br \/>\n\u671f\u672b\u304c\u8fd1\u3065\u304f\u3068\u3001\u5f53\u671f\u5229\u76ca\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u6c17\u306b\u306a\u3063\u3066\u3001\u80c3\u304c\u75db\u3044\u3093\u3067\u3059\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #8B4513;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143815\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/1bucho1-2.png\" alt=\"\" width=\"118\" height=\"114\" \/><span style=\"color: #8b4513;\"><strong>\u3008\u7b2c\uff11\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u30fb\u30fb\u30fb\u305d\u308c\u304c\u3001A\u793e\u304b\u3089\u3001\u300c\u691c\u53ce\u3068\u652f\u6255\u3092\uff11\u30f6\u6708\u5ef6\u671f\u3057\u3066\u304f\u308c\u306a\u3044\u304b\u300d\u3063\u3066\u3001\u9023\u7d61\u304c\u3042\u3063\u3066\u306d\u3002A\u793e\u306e\u90fd\u5408\u3067\u3001\uff13\u6708\u4e2d\u306b\u691c\u53ce\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u3089\u3057\u3044\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143813\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-2.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 20px;\">\u3048\u3047\uff01<\/span><br \/>\n\u691c\u53ce\u3092\uff11\u30f6\u6708\u5ef6\u671f\u3057\u305f\u3089\u3001\u58f2\u4e0a\u3082\u5165\u91d1\u3082\u6765\u671f\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff01<br \/>\n\u4f55\u3068\u304b\u5f53\u671f\u4e2d\u306b\u691c\u53ce\u3057\u3066\u3082\u3089\u3063\u3066\u304f\u3060\u3055\u3044\u3088\uff01\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #8B4513;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143815\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/1bucho1-2.png\" alt=\"\" width=\"118\" height=\"114\" \/><span style=\"color: #8b4513;\"><strong>\u3008\u7b2c\uff11\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u3067\u3082\u3001\u691c\u53ce\u3092\uff11\u30f6\u6708\u5ef6\u671f\u3067\u304d\u308b\u306a\u3089\u3001\u5951\u7d04\u91d1\u984d\u3092\u73fe\u72b6\u306e5,000\u4e07\u5186\u304b\u30895,025\u4e07\u5186\u306b\u30a2\u30c3\u30d7\u3057\u3066\u3082\u69cb\u308f\u306a\u3044\u305d\u3046\u306a\u3093\u3060\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143813\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-2.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u5f53\u671f\u4e2d\u306b\u58f2\u4e0a\u8a08\u4e0a\u3067\u304d\u308b\u3064\u3082\u308a\u3067\u3044\u305f\u306e\u306b\u3001\uff11\u30f6\u6708\u3082\u5f85\u3066\u307e\u305b\u3093\uff01<br \/>\n5,000\u4e07\u5186\u3067\u3044\u3044\u304b\u3089\u3001\u65e9\u304f\u691c\u53ce\u3057\u3066\u3082\u3089\u3063\u3066\u304f\u3060\u3055\u3044\uff01\uff01<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #8B4513;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143815\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/1bucho1-2.png\" alt=\"\" width=\"118\" height=\"114\" \/><span style=\"color: #8b4513;\"><strong>\u3008\u7b2c\uff11\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u308f\u3001\u308f\u304b\u3063\u305f\u3001\u308f\u304b\u3063\u305f\u3002<br \/>\n\u305d\u308c\u3067\u306f\u4f55\u3068\u304b\uff13\u6708\u4e2d\u306b\u691c\u53ce\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u306b\u3001\u3082\u3046\u4e00\u5ea6A\u793e\u3068\u4ea4\u6e09\u3057\u3066\u307f\u308b\u3088\u3002<\/p>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px;\">\u30fb\u30fb\u30fb\uff08\u7fcc\u65e5\uff09\u30fb\u30fb\u30fb<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143812\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kazuno1-2.png\" alt=\"\" width=\"118\" height=\"124\" \/><span style=\"color: #006400;\"><strong>\u3008\u7d4c\u7406\u90e8\u306e\u30ab\u30ba\u30ce\u541b\u3009<\/strong><\/span><br \/>\n\u7d4c\u7406\u90e8\u9577\u3001\u5148\u307b\u3069\u7b2c\uff12\u4e8b\u696d\u90e8\u9577\u304b\u3089\u5185\u7dda\u304c\u3042\u3063\u3066\u3001\u7d4c\u7406\u90e8\u9577\u306b\u4f1d\u8a00\u3092\u983c\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143813\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-2.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u4f55\u306e\u7528\u4ef6\u3060\u3044\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143812\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kazuno1-2.png\" alt=\"\" width=\"118\" height=\"124\" \/><span style=\"color: #006400;\"><strong>\u3008\u7d4c\u7406\u90e8\u306e\u30ab\u30ba\u30ce\u541b\u3009<\/strong><\/span><br \/>\n\u6bce\u5e74B\u5b66\u6821\u6cd5\u4eba\u306b\u7d0d\u5165\u3057\u3066\u3044\u308b\u3001\u5165\u5b66\u6e96\u5099\u54c1\u306e\u4ef6\u3067\u76f8\u8ac7\u3057\u305f\u3044\u3068\u306e\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143814\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-1.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u3042\u3041\u3001\u30de\u30f3\u30e2\u30b9\u6821\u3078\u306e\u5b66\u6821\u6307\u5b9a\u7528\u54c1\u306e\u58f2\u4e0a\u3060\u306d\u3002<br \/>\n\u305d\u306e\u4ef6\u306a\u3089\u3001\u5148\u3005\u9031\u306b\u7d0d\u5165\u3057\u3066\u5165\u91d1\u3055\u308c\u305f\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143812\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kazuno1-2.png\" alt=\"\" width=\"118\" height=\"124\" \/><span style=\"color: #006400;\"><strong>\u3008\u7d4c\u7406\u90e8\u306e\u30ab\u30ba\u30ce\u541b\u3009<\/strong><\/span><br \/>\n\u3044\u3048\u3001\uff11\u5e74\u5f8c\u306e\u5951\u7d04\u306e\u8a71\u306a\u3093\u3067\u3059\u3002<br \/>\nB\u5b66\u6821\u6cd5\u4eba\u306e\u90fd\u5408\u3067\u3001\uff11\u5e74\u5f8c\u306e\u5165\u5b66\u6e96\u5099\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u91d1\u984d\u30925,005\u4e07\u5186\u306b\u3059\u308b\u4ee3\u308f\u308a\u306b\uff14\u6708\u306b\u7d0d\u5165\u3057\u3066\u307b\u3057\u3044\u3068\u306e\u3053\u3068\u3067\u3057\u305f\u3002<br \/>\n\u5165\u91d1\u6642\u671f\u3082\uff11\u30f6\u6708\u9045\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305d\u3046\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#0000FF;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143814\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kbucho1-1.png\" alt=\"\" width=\"118\" height=\"128\" \/><span style=\"color: #333399;\"><strong>\u3008\u7d4c\u7406\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\uff11\u5e74\u5f8c\u306e\u58f2\u4e0a\u304b\u3041\u3002<br \/>\n\u307e\u3042\u3001\uff11\u30f6\u6708\u304f\u3089\u3044\u9045\u308c\u3066\u3082\u4ed5\u65b9\u306a\u3044\u304b\u3002<br \/>\n\u7b2c\uff12\u4e8b\u696d\u90e8\u9577\u306b\u3001\u4e86\u89e3\u3057\u305f\u65e8\u3092\u4f1d\u3048\u3066\u304a\u3044\u3066\u304f\u308c\u308b\u304b\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143812\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/kazuno1-2.png\" alt=\"\" width=\"118\" height=\"124\" \/><span style=\"color: #006400;\"><strong>\u3008\u7d4c\u7406\u90e8\u306e\u30ab\u30ba\u30ce\u541b\u3009<\/strong><\/span><br \/>\n\u306f\u3044\u3001\u308f\u304b\u308a\u307e\u3057\u305f\uff08\u306a\u3093\u3060\u304b\u3001\u6628\u65e5\u306e\u4ef6\u3068\u77db\u76fe\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u30fb\u30fb\u30fb\uff09\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #666699; background-color: #ffffff; border-radius: 0px; margin-bottom: 3px;\">\n<p style=\"text-align: center;\"><strong>\uff0a\u8cc7\u6599\uff0a<\/strong><\/p>\n<ul>\n<li>A\u793e\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u3068\u305d\u306e\u5165\u91d1\u306f\u3001\u73fe\u5728\u3067\u306f5,000\u4e07\u5186\u3067\u3042\u308b\u304c\u3001\uff11\u30f6\u6708\u5f8c\u306b\u306f5,025\u4e07\u5186\u306b\u306a\u308b\u3002<br \/>\n<span style=\"color: #b22222;\">\u21d2<\/span> PN\u793e\u306f\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u3060\u308d\u3046\u304b\u3002<\/li>\n<li>B\u5b66\u6821\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u3068\u305d\u306e\u5165\u91d1\u306f\u3001\uff11\u5e74\u5f8c\u3067\u306f5,000\u4e07\u5186\u3067\u3042\u308b\u304c\u3001\uff11\u5e74\uff11\u30f6\u6708\u5f8c\u306b\u306f5,005\u4e07\u5186\u306b\u306a\u308b\u3002<br \/>\n<span style=\"color: #b22222;\">\u21d2<\/span> PN\u793e\u306f\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u3060\u308d\u3046\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\uff11\u9031\u9593\u5f8c\u306e\u8c6a\u83ef\u30d1\u30d5\u30a7\u300d\u3088\u308a\u3082\u300c\u76ee\u306e\u524d\u306e\u677f\u30c1\u30e7\u30b3\u300d<\/strong><\/h4>\n<p>\u3042\u306a\u305f\u304c\u5927\u306e\u30b9\u30a4\u30fc\u30c4\u597d\u304d\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u76ee\u306e\u524d\u306b\u3001\u666e\u901a\u306e\u677f\u30c1\u30e7\u30b3\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u3053\u306e\u677f\u30c1\u30e7\u30b3\u3092\u98df\u3079\u3066\u3082\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u677f\u30c1\u30e7\u30b3\u3092\u98df\u3079\u306a\u3051\u308c\u3070\uff11\u9031\u9593\u5f8c\u306b\u9ad8\u7d1a\u30d5\u30eb\u30fc\u30c4\u30d1\u30fc\u30e9\u30fc\u306e\u8c6a\u83ef\u30d1\u30d5\u30a7\u3092\u98df\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3057\u307e\u3059\u3002\u3042\u306a\u305f\u306f\u3069\u3061\u3089\u3092\u9078\u3076\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u76ee\u306e\u524d\u306e\u8a98\u60d1\u306b\u8ca0\u3051\u3066\u3001\u677f\u30c1\u30e7\u30b3\u3092\u98df\u3079\u3066\u3057\u307e\u3046\u4eba\u3082\u591a\u305d\u3046\u3067\u3059\u306d\uff08\u79c1\u306a\u3089\u76ee\u306e\u524d\u306e\u677f\u30c1\u30e7\u30b3\u3067\u3059\uff01\uff09\u3002\u677f\u30c1\u30e7\u30b3\u3088\u308a\u8c6a\u83ef\u30d1\u30d5\u30a7\u306e\u307b\u3046\u304c\u304a\u3044\u3057\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\uff11\u9031\u9593\u3082\u5f85\u3064\u306e\u306f\u304b\u306a\u308a\u640d\u3057\u305f\u6c17\u5206\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u300c\uff11\u5e74\u5f8c\u306e\u677f\u30c1\u30e7\u30b3\u300d\u3068\u300c\uff11\u5e74\uff11\u9031\u9593\u5f8c\u306e\u8c6a\u83ef\u30d1\u30d5\u30a7\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u3001\u73fe\u6642\u70b9\u3067\u9078\u3076\u3068\u3057\u305f\u3089\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\uff11\u5e74\u3082\u5148\u306e\u3053\u3068\u3068\u306a\u308b\u3068\u3001\u306a\u305c\u304b\uff11\u9031\u9593\u306e\u5dee\u306f\u5927\u3057\u3066\u6c17\u306b\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u8ffd\u52a0\u3067\u3082\u3046\uff11\u9031\u9593\u5f85\u3064\u3060\u3051\u3067\u3088\u3044\u306a\u3089\u3001\u8c6a\u83ef\u30d1\u30d5\u30a7\u3092\u9078\u3076\u4eba\u304c\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u677f\u30c1\u30e7\u30b3\u3068\u8c6a\u83ef\u30d1\u30d5\u30a7\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u81ea\u4f53\u306f\u3069\u3061\u3089\u3082\uff11\u9031\u9593\u306a\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u3092\u98df\u3079\u308b\u3068\u3044\u3046\u4e8b\u8c61\u304c\u3001\u9593\u8fd1\u3067\u3042\u308b\u304b\u9060\u3044\u672a\u6765\u3067\u3042\u308b\u304b\u3068\u3044\u3046\u9055\u3044\u306b\u3088\u3063\u3066\u3001\u9078\u629e\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u306d\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7570\u6642\u70b9\u9593\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u5834\u5408\u3001\u79c1\u305f\u3061\u306f\u30b3\u30b3\u30ed\u306e\u4e2d\u3067\u7121\u610f\u8b58\u306e\u3046\u3061\u306b\u5272\u5f15\u8a08\u7b97\u3092\u884c\u3063\u3066\u6bd4\u8f03\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f4\u8fd1\u306e\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u9031\u9593\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u3092\u5927\u304d\u304f\u5272\u308a\u5f15\u3044\u3066\u8003\u3048\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3059\u308b\u3068\u3001\uff11\u9031\u9593\u5f8c\u306e\u30d1\u30d5\u30a7\u306e\u73fe\u5728\u4fa1\u5024\u306f\u3068\u3066\u3082\u5c0f\u3055\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\uff11\u9031\u9593\u5f8c\u306e\u30d1\u30d5\u30a7\u3088\u308a\u3082\u76f4\u5f8c\u306e\u677f\u30c1\u30e7\u30b3\u306e\u65b9\u304c\u9078\u629e\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-170734\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-1.png\" alt=\"\" width=\"1013\" height=\"529\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-1.png 1013w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-1-300x156.png 300w\" sizes=\"(max-width: 1013px) 100vw, 1013px\" \/><\/a><\/p>\n<p>\u4e00\u65b9\u3001\u9060\u3044\u672a\u6765\u306e\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u9031\u9593\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u3092\u975e\u5e38\u306b\u5c0f\u3055\u304f\u5272\u308a\u5f15\u304f\u3053\u3068\u3057\u304b\u3057\u307e\u305b\u3093\u3002\u3059\u308b\u3068\u3001\uff11\u5e74\uff11\u9031\u9593\u5f8c\u306e\u30d1\u30d5\u30a7\u306e\u4fa1\u5024\u3068\uff11\u5e74\u5f8c\u306e\u30d1\u30d5\u30a7\u306e\u4fa1\u5024\u306b\u5927\u5dee\u306f\u306a\u3044\u306e\u3067\u3001\uff11\u5e74\u5f8c\u306e\u677f\u30c1\u30e7\u30b3\u3088\u308a\u3082\uff11\u5e74\uff11\u9031\u9593\u5f8c\u306e\u30d1\u30d5\u30a7\u306e\u307b\u3046\u304c\u9078\u629e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-170732\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-2.png\" alt=\"\" width=\"1120\" height=\"656\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-2.png 1120w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-2-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-2-1024x599.png 1024w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u3064\u307e\u308a\u3001<strong>\u79c1\u305f\u3061\u306f\u3001\u7121\u610f\u8b58\u306e\u3046\u3061\u306b\u3001\u4e8b\u8c61\u304c\u9593\u8fd1\u3067\u3042\u308b\u307b\u3069\u9ad8\u3044\u5272\u5f15\u7387\u3092\u7528\u3044\u3001\u9006\u306b\u3001\u9060\u3044\u672a\u6765\u3067\u3042\u308b\u307b\u3069\u4f4e\u3044\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u3044\u308b<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002\u6570\u5b66\u7684\u306a\u8aac\u660e\u306f\u7701\u7565\u3057\u307e\u3059\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u30b3\u30b3\u30ed\u306e\u4e2d\u3067\u884c\u308f\u308c\u308b\u5272\u5f15\u306e\u6027\u8cea\u306f\u3001\u4e8b\u8c61\u307e\u3067\u306e\u6642\u9593\u306b\u95a2\u3059\u308b\u53cc\u66f2\u95a2\u6570\u3068\u3057\u3066\u5b9a\u5f0f\u5316\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u300c<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\"><strong>\u53cc\u66f2\u5272\u5f15<\/strong><\/span>\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u6b63\u78ba\u306a\u53cc\u66f2\u95a2\u6570\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u9593\u8fd1\u306e\u4e8b\u8c61\u306b\u306a\u308b\u307b\u3069\u5927\u304d\u304f\u5272\u5f15\u8a08\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u6027\u8cea\u3092\u5e83\u304f\u8868\u73fe\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u7528\u8a9e\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u53cc\u66f2\u5272\u5f15\u306e\u50be\u5411\u306f\u3001\u30cf\u30c8\u306b\u5bfe\u3057\u3066\u3001\u5927\u304d\u3055\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5909\u3048\u3066\u990c\u3092\u4e0e\u3048\u308b\u5b9f\u9a13\u3067\u78ba\u8a8d\u3055\u308c\u3066\u304a\u308a\u3001\u4eba\u9593\u3060\u3051\u306b\u9650\u3089\u306a\u3044\u751f\u7406\u7684\u30fb\u672c\u80fd\u7684\u306a\u6027\u8cea\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>PN\u793e\u306e\u7d4c\u7406\u90e8\u9577\u3082\u3001\u9593\u8fd1\u306eA\u793e\u3078\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\uff14\u6708\u306e5,025\u4e07\u5186\u3092\u76f4\u611f\u7684\u306b\u5927\u304d\u304f\u5272\u308a\u5f15\u3044\u3066\u8003\u3048\u3001\uff13\u6708\u306e5,000\u4e07\u5186\u3092\u9078\u3093\u3060\u3088\u3046\u3067\u3059\u3002\u9006\u306b\u3001\u9060\u3044\u672a\u6765\u306eB\u5b66\u6821\u6cd5\u4eba\u3078\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u30f6\u6708\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u3092\u3055\u307b\u3069\u6c17\u306b\u305b\u305a\u3001\uff11\u5e74\uff11\u30f6\u6708\u5f8c\u306e5,005\u4e07\u5186\u3092\u9078\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5408\u7406\u7684\u306a\u7570\u6642\u70b9\u9593\u306e\u9078\u629e\u306f\u6307\u6570\u5272\u5f15\u3067<\/strong><\/h4>\n<p>\u901a\u5e38\u3001\u9280\u884c\u9810\u91d1\u306a\u3069\u306e\u5229\u606f\u306e\u8a08\u7b97\u306f\u8907\u5229\u8a08\u7b97\u3067\u884c\u3044\u307e\u3059\u3002\u5143\u672c100\u306b\uff15\uff05\u306e\u5229\u606f\u304c\u4ed8\u304f\u5834\u5408\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-170735\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-3.png\" alt=\"\" width=\"1477\" height=\"293\" \/><\/a><\/p>\n<p>\u88cf\u8fd4\u305b\u3070\u3001\u5c06\u6765\u306e\u91d1\u984d\u3092\u73fe\u5728\u306e\u4fa1\u5024\u306b\u76f4\u3059\u306b\u306f\u3001\u5229\u7387\u3067\u5272\u308a\u5f15\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-170733\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-4.png\" alt=\"\" width=\"1479\" height=\"299\" \/><\/a><\/p>\n<p>\u5f53\u7136\u306a\u304c\u3089\u3001<strong>\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3044\u3064\u3067\u3042\u3063\u3066\u3082\u3001\u7528\u3044\u308b\u5272\u5f15\u7387\u81ea\u4f53\u306f\u540c\u3058\uff15\uff05<\/strong>\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u5272\u5f15\u8a08\u7b97\u306f\u3001\u4e8b\u8c61\u307e\u3067\u306e\u671f\u9593\u306e\u6307\u6570\u95a2\u6570\u3067\u5272\u308a\u5f15\u304f\u300c<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\"><strong>\u6307\u6570\u5272\u5f15<\/strong><\/span>\u300d\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306b\u304a\u3051\u308b\u7570\u6642\u70b9\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u3088\u3046\u306a\u8a08\u7b97\u3092\u884c\u3063\u3066\u5224\u65ad\u3059\u308b\u306e\u304c\u5408\u7406\u7684\u3067\u3059\u3002<\/p>\n<p>PN\u793e\u306b\u306f\u3001\uff11\u5e74\u3067\u7d04\uff15\uff05\u306e\u5229\u76ca\u3092\u5f97\u308b\u6295\u8cc7\u6a5f\u4f1a\u304c\u5e38\u306b\u3042\u308b\u3068\u60f3\u5b9a\u3057\u3001\u3053\u3053\u3067\u306f\u5358\u7d14\u5316\u3057\u3066\u3001\uff11\u30f6\u6708\u9593\u306e\u5272\u5f15\u7387\u3068\u3057\u3066\uff15\uff05\u00f712\u30f6\u6708\u22520.417\uff05\u3092\u7528\u3044\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u5834\u5408\u3001\uff11\u30f6\u6708\u5f8c\u306e\u58f2\u4e0a5,025\u4e07\u5186\u306e\u73fe\u5728\u4fa1\u5024\u306f\u3001<br \/>\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: #000000;\">\n\t\t<p>5,025\u4e07\u5186\u00f71.00417\u22525,004\u4e07\u5186<\/p>\n<\/div>\n\u3068\u306a\u308a\u3001\u73fe\u5728\u306e\u58f2\u4e0a5,000\u4e07\u5186\u3088\u308a\u3082\u5927\u304d\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001A\u793e\u3078\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\uff14\u6708\u306b5,025\u4e07\u5186\u3067\u53d6\u5f15\u3059\u308b\u307b\u3046\u304c\u5f97\u3067\u3059\u3002<\/p>\n<p>\u540c\u69d8\u306b\u3001B\u5b66\u6821\u6cd5\u4eba\u3078\u306e\uff11\u5e74\uff11\u30f6\u6708\u5f8c\u306e\u58f2\u4e0a5,005\u4e07\u5186\u3092\u3001\uff11\u5e74\u5f8c\u6642\u70b9\u306e\u4fa1\u5024\u306b\u76f4\u3059\u3068\u3001<br \/>\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: #000000;\">\n\t\t<p>5,005\u4e07\u5186\u00f71.00417\u22524,984\u4e07\u5186<\/p>\n<\/div>\n\u3067\u3059\u304b\u3089\u3001\uff11\u5e74\u5f8c\u306e\u58f2\u4e0a5,000\u4e07\u5186\u3088\u308a\u3082\u5c0f\u3055\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001B\u5b66\u6821\u6cd5\u4eba\u3078\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u5e74\u5f8c\u306b5,000\u4e07\u5186\u3067\u53d6\u5f15\u3059\u308b\u307b\u3046\u304c\u5f97\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u73fe\u5b9f\u306b\u306f\u3001A\u793e\u304b\u3089\u306e\u7533\u3057\u5165\u308c\u306e\u7406\u7531\u304cA\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u60aa\u5316\u306b\u3042\u308b\u53ef\u80fd\u6027\u3084\u3001B\u5b66\u6821\u6cd5\u4eba\u3078\u306e\uff13\u6708\u4e2d\u306e\u58f2\u4e0a\u306b\u3053\u3060\u308f\u308b\u3053\u3068\u3067\u5951\u7d04\u81ea\u4f53\u304c\u53cd\u6545\u306b\u306a\u308b\u53ef\u80fd\u6027\u306a\u3069\u3001\u5272\u5f15\u8a08\u7b97\u4ee5\u5916\u306e\u4e8b\u60c5\u3082\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u5358\u7d14\u306b\u5272\u5f15\u8a08\u7b97\u306e\u7d50\u679c\u3060\u3051\u3092\u3082\u3063\u3066\u6b63\u3057\u3044\u9078\u629e\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u7570\u6642\u70b9\u9593\u306e\u9078\u629e\u3092\u3059\u308b\u3046\u3048\u3067\u306f\u3001\u76f4\u611f\u7684\u30fb\u672c\u80fd\u7684\u306b\u3001\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9593\u8fd1\u3067\u3042\u308b\u307b\u3069\u9ad8\u3044\u5272\u5f15\u7387\u3092\u3001\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9060\u3044\u672a\u6765\u3067\u3042\u308b\u307b\u3069\u4f4e\u3044\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u3057\u307e\u3046\u50be\u5411\u304c\u5f37\u3044\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304f\u3068\u3001\u3044\u3063\u305f\u3093\u7acb\u3061\u6b62\u307e\u3063\u3066\u5408\u7406\u7684\u306a\u5272\u5f15\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d<\/strong>\u3001\u5224\u65ad\u3092\u9593\u9055\u3048\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-170770\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-5-1.png\" alt=\"\" width=\"1221\" height=\"649\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-5-1.png 1221w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-5-1-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/mental-ac12-5-1-1024x544.png 1024w\" sizes=\"(max-width: 1221px) 100vw, 1221px\" \/><\/p>\n<div style=\"padding: 5px; border: 1px solid #b22222; background-color: #ffe0d9; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25c6\u25c7\u25c6<\/span>\u4eca\u56de\u306e\u30ad\u30fc\u30ef\u30fc\u30c9<span style=\"color: #b22222;\">\u25c6\u25c7\u25c6<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<h4 style=\"margin-top: -20px;\"><strong>\u25b7<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\">\u53cc\u66f2\u5272\u5f15<\/span><\/strong><\/h4>\n<div style=\"padding: 5px; border: 1px solid #ffffff; background-color: #ffffff; border-radius: 10px; margin-top: -20px; margin-bottom: 10px;\">\u7570\u6642\u70b9\u9593\u306e\u9078\u629e\u306b\u304a\u3044\u3066\u3001\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9593\u8fd1\u3067\u3042\u308b\u307b\u3069\u9ad8\u3044\u5272\u5f15\u7387\u3092\u3001\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9060\u3044\u672a\u6765\u3067\u3042\u308b\u307b\u3069\u4f4e\u3044\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u3057\u307e\u3046\u3053\u3068\u3002\u7570\u6642\u70b9\u9593\u306e\u9078\u629e\u306b\u304a\u3051\u308b\u30b3\u30b3\u30ed\u306e\u76f4\u611f\u7684\u30fb\u672c\u80fd\u7684\u306a\u50be\u5411\u3002<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<h4 style=\"margin-top: -20px;\"><strong>\u25b7<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\">\u6307\u6570\u5272\u5f15<\/span><\/strong><\/h4>\n<div style=\"padding: 5px; border: 1px solid #ffffff; background-color: #ffffff; border-radius: 10px; margin-top: -20px; margin-bottom: 10px;\">\u4e8b\u8c61\u304c\u8d77\u3053\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3089\u305a\u3001\u4e00\u5b9a\u306e\u5272\u5f15\u7387\u3067\u884c\u3046\u3001\u901a\u5e38\u306e\u5408\u7406\u7684\u306a\u5272\u5f15\u8a08\u7b97\u306e\u3053\u3068\u3002<\/div>\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>\u300c\u4f01\u696d\u7d4c\u55b6\u3068\u30e1\u30f3\u30bf\u30eb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\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        \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    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