{"id":172271,"date":"2019-04-18T10:15:14","date_gmt":"2019-04-18T01:15:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=172271"},"modified":"2019-04-18T11:26:35","modified_gmt":"2019-04-18T02:26:35","slug":"management-accounting-article-68","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-68\/","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\u7b2c13\u56de\u3011\u300c\u300c\u73fe\u72b6\u7dad\u6301\u300d\u3068\u3044\u3046\u540d\u306e\u6020\u3051\u30b0\u30bb\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\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u73fe\u72b6\u7dad\u6301\u300d\u3068\u3044\u3046\u540d\u306e\u6020\u3051\u30b0\u30bb\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-146050\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/s-04.png\" alt=\"\" width=\"102\" height=\"113\" \/>\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  wp-image-161605\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/s-05-1.png\" alt=\"\" width=\"105\" height=\"105\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/s-05-1.png 325w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/s-05-1-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/s-05-1-300x300.png 300w\" sizes=\"(max-width: 105px) 100vw, 105px\" \/><\/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\u4eca\u65e5\u306f\u3001\u7b2c\uff12\u4e8b\u696d\u90e8\u3067\u5229\u7528\u3059\u308b\u8a2d\u5099\u306b\u3064\u3044\u3066\u306e\u4f1a\u8b70\u304c\u884c\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:#cd5c5c;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143818\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/2bucho1-2.png\" alt=\"\" width=\"118\" height=\"145\" \/><span style=\"color: #cd5c5c;\"><strong>\u3008\u7b2c\uff12\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u30fb\u30fb\u30fb\u73fe\u5728\u7b2c\uff12\u4e8b\u696d\u90e8\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u5305\u88c5\u7528\u306e\u8a2d\u5099\u3067\u3059\u304c\u3001\u9593\u3082\u306a\u304f\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u6e80\u4e86\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u540c\u7a2e\u306e\u8a2d\u5099\u3092\u518d\u3073\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\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-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\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5185\u5bb9\u306f\u73fe\u72b6\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u304b\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:#cd5c5c;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143816\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/2bucho1-1.png\" alt=\"\" width=\"118\" height=\"145\" \/><span style=\"color: #cd5c5c;\"><strong>\u3008\u7b2c\uff12\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u306f\u3044\u3002<br \/>\n\u3053\u308c\u307e\u3067\u5927\u304d\u306a\u554f\u984c\u306f\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u5f15\u304d\u7d9a\u304d\u540c\u3058\u3088\u3046\u306b\u30ea\u30fc\u30b9\u3059\u308b\u65b9\u91dd\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:#73308C;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-165779\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/syacyo1-2.png\" alt=\"\" width=\"108\" height=\"121\" \/><span style=\"color: #73308c;\"><strong>\u3008\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u30fb\u30fb\u30fb\u3075\u3080\u3002\u30ea\u30fc\u30b9\u6599\u3082\u7dcf\u984d\u3067\u306f\u304b\u3055\u3080\u306d\u3002<br \/>\n\u3044\u3063\u305d\u306e\u3053\u3068\u81ea\u793e\u3067\u8cfc\u5165\u3057\u3066\u306f\u3069\u3046\u3060\u308d\u3046\u304b\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:#cd5c5c;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-143818\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/2bucho1-2.png\" alt=\"\" width=\"118\" height=\"145\" \/><span style=\"color: #cd5c5c;\"><strong>\u3008\u7b2c\uff12\u4e8b\u696d\u90e8\u9577\u3009<\/strong><\/span><br \/>\n\u79c1\u304c\u4e8b\u696d\u90e8\u9577\u306b\u306a\u308b\u305a\u3063\u3068\u524d\u304b\u3089\u3001\u5305\u88c5\u8a2d\u5099\u306b\u3064\u3044\u3066\u306f\u7d99\u7d9a\u3057\u3066\u30ea\u30fc\u30b9\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3088\u306d\u3002<br \/>\n\u7279\u306b\u554f\u984c\u3082\u306a\u3044\u3057\u3001\u30ea\u30fc\u30b9\u4ee5\u5916\u306b\u8003\u3048\u305f\u3053\u3068\u306f\u306a\u3044\u3093\u3067\u3059\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\u8a2d\u5099\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306b\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\u3068\u5229\u606f\u304c\u751f\u3058\u307e\u3059\u3088\u3002<br \/>\n\u73fe\u72b6\u901a\u308a\u30ea\u30fc\u30b9\u3067\u3044\u3044\u3093\u3058\u3083\u306a\u3044\u3067\u3057\u3087\u3046\u304b\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:#73308C;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-165780\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/syacyo1-1.png\" alt=\"\" width=\"108\" height=\"121\" \/><span style=\"color: #73308c;\"><strong>\u3008\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u5f93\u6765\u306e\u5951\u7d04\u304c\u6e80\u4e86\u306b\u306a\u308b\u306a\u3089\u3001\u3061\u3087\u3046\u3069\u3044\u3044\u6a5f\u4f1a\u3060\u304b\u3089\u3001\u6539\u3081\u3066\u30bc\u30ed\u30d9\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u3066\u306f\u3069\u3046\u3060\u308d\u3046\u3002<br \/>\n\u7d4c\u7406\u90e8\u306e\u30ab\u30ba\u30ce\u541b\u306b\u983c\u3081\u3070\u3001\u304d\u3063\u3068\u3059\u3050\u306b\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\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:#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\u305d\u308c\u3082\u305d\u3046\u3067\u3059\u306d\uff01<br \/>\n\u3055\u3063\u305d\u304f\u30ab\u30ba\u30ce\u541b\u306b\u304a\u9858\u3044\u3057\u3066\u307f\u307e\u3059\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u25cf\u3000\u7b2c\uff12\u4e8b\u696d\u90e8\u3067\u306f\u3001\u5546\u54c1\u306e\u5305\u88c5\u8a2d\u5099\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3002\u73fe\u5728\u5229\u7528\u3057\u3066\u3044\u308b\u8a2d\u5099\u306f\u30ea\u30fc\u30b9\u4f1a\u793e\u3088\u308a\u30ea\u30fc\u30b9\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u9593\u3082\u306a\u304f\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u3002\u305d\u306e\u5f8c\u306b\u5229\u7528\u3059\u308b\u65b0\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u6848\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u3069\u3061\u3089\u306e\u6848\u3082\u8a2d\u5099\u81ea\u4f53\u306f\u540c\u3058\u3067\u3042\u308a\u3001\u6027\u80fd\u7b49\u306b\u9055\u3044\u306f\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<span style=\"color: #b22222;\"><strong>\u300a\u30ea\u30fc\u30b9\u6848\u300b<\/strong><\/span><br \/>\n\u5f93\u6765\u540c\u69d8\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u3088\u308a\u8a2d\u5099\u3092\uff15\u5e74\u5951\u7d04\u3067\u30ea\u30fc\u30b9\u3059\u308b\uff08\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff09\u3002<br \/>\n\u5e74\u9593\u306e\u30ea\u30fc\u30b9\u6599\u306f600\u5343\u5186\u3067\u3042\u308a\u3001\u6bce\u5e74\u5ea6\u672b\u306b\u652f\u6255\u3046\u3002\u8a2d\u5099\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u6e80\u4e86\u6642\u306b\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u8fd4\u5374\u3059\u308b\u3002<br \/>\n<\/div><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span><br \/>\n2,400\u5343\u5186\u3067\u8a2d\u5099\u3092\u8cfc\u5165\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u306b\u30012,400\u5343\u5186\u3092\u501f\u308a\u5165\u308c\u308b\u3002<br \/>\n\u501f\u5165\u306e\u5143\u91d1\u306f\u3001\u5404\u5e74\u5ea6\u672b\u306b\uff15\u56de\u306e\u5747\u7b49\u6255\u3044\u3067\u8fd4\u6e08\u3059\u308b\u3002\u501f\u5165\u306e\u5229\u606f\u306f\u3001\u5404\u5e74\u5ea6\u521d\u3081\u306e\u672a\u8fd4\u6e08\u984d\u306b\u5bfe\u3057\u3066\u5e74\uff15\uff05\u306e\u5229\u7387\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3001\u5404\u5e74\u5ea6\u672b\u306b\u652f\u6255\u3046\u3002<br \/>\n\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u306f\uff15\u5e74\u3067\u3042\u308a\u3001\u6b8b\u5b58\u4fa1\u984d\u3092\u30bc\u30ed\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3002\uff15\u5e74\u7d4c\u904e\u5f8c\u306e\u8a2d\u5099\u306b\u51e6\u5206\u4fa1\u5024\u306f\u306a\u3044\u3002<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u3000PN\u793e\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u306f\u7a0e\u5f15\u5f8c10\uff05\u3001\u6cd5\u4eba\u7a0e\u7387\u306f30\uff05\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u96fb\u529b\u4f1a\u793e\u3092\u5909\u3048\u308b\u306e\u3063\u3066\u3001\u9762\u5012\uff1f<\/strong><\/h4>\n<p>2016\u5e74\u306b\u96fb\u529b\u304c\u5168\u9762\u81ea\u7531\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u307f\u306a\u3055\u3093\u306e\u3054\u5bb6\u5ead\u3067\u306f\u3001\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u307e\u3057\u305f\u304b\uff1f\u3000\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u308b\u3068\u96fb\u6c17\u4ee3\u304c\u5b89\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u306b\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u308b\u5bb6\u5ead\u306f\u591a\u6570\u6d3e\u3067\u306f\u306a\u3044\u3088\u3046\u3067\u3059\u3002<!--more--><\/p>\n<p>\u300c\u3069\u3053\u306e\u96fb\u529b\u4f1a\u793e\u304c\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u5207\u308a\u66ff\u3048\u624b\u7d9a\u304d\u304c\u9762\u5012\u305d\u3046\u300d\u300c\u96fb\u529b\u4f1a\u793e\u3092\u5909\u3048\u3066\u3082\u3001\u96fb\u6c17\u4ee3\u306f\u5909\u308f\u3089\u306a\u3044\u3093\u3058\u3083\u306a\u3044\u306e\uff1f\u300d\u300c\u30b9\u30de\u30fc\u30c8\u30e1\u30fc\u30bf\u30fc\u3063\u3066\u4f55\uff1f\u3000\u304a\u91d1\u304b\u304b\u308b\u306e\uff1f\u300d\u300c\u505c\u96fb\u3057\u305f\u3089\u56f0\u308b\u3057\uff01\u300d\u306a\u3069\u306a\u3069\u3001\u3044\u308d\u3044\u308d\u306a\u7406\u7531\u3084\u610f\u898b\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u306d\uff08\u6ce8\uff1a\u30b9\u30de\u30fc\u30c8\u30e1\u30fc\u30bf\u30fc\u306f\u96fb\u529b\u4f7f\u7528\u91cf\u3092\u30c7\u30b8\u30bf\u30eb\u3067\u9060\u9694\u8a08\u6e2c\u3067\u304d\u308b\u30e1\u30fc\u30bf\u30fc\u3067\u3001\u8a2d\u7f6e\u306b\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u96fb\u529b\u4f1a\u793e\u306e\u5207\u308a\u66ff\u3048\u3067\u505c\u96fb\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u500b\u3005\u306e\u7406\u7531\u306f\u3055\u3066\u304a\u304d\u3001\u73fe\u72b6\u306b\u4e0d\u4fbf\u3092\u611f\u3058\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u96fb\u529b\u4f1a\u793e\u3092\u5909\u3048\u308b\u306e\u3092\u304a\u3063\u304f\u3046\u306b\u611f\u3058\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u5171\u901a\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u96fb\u529b\u4f1a\u793e\u306e\u5909\u66f4\u306b\u9650\u3089\u305a\u3001\u8ab0\u3067\u3082\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30fb\u30ab\u30fc\u30c9\u3084\u4fdd\u967a\u306e\u5909\u66f4\u306a\u3069\u3001\u65e2\u5b58\u306e\u3082\u306e\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u6020\u3051\u304c\u3061\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u73fe\u72b6\u304b\u3089\u306e\u5909\u66f4\u3092\u9762\u5012\u306b\u611f\u3058\u3001\u306a\u308b\u3079\u304f\u73fe\u72b6\u304b\u3089\u306e\u5909\u66f4\u3092\u907f\u3051\u3088\u3046\u3068\u3059\u308b\u50be\u5411<\/strong>\u306f\u3001\u300c<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\"><strong>\u73fe\u72b6\u7dad\u6301\u30d0\u30a4\u30a2\u30b9<\/strong><\/span>\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u73fe\u72b6\u3088\u308a\u3082\u60aa\u304f\u306a\u3063\u3066\u640d\u5931\u3092\u88ab\u308b\u306e\u3092\u907f\u3051\u305f\u3044\u3068\u3044\u3046\u6c17\u6301\u3061\u304c\u975e\u5e38\u306b\u5f37\u304f\u50cd\u304f\u300c\u640d\u5931\u56de\u907f\u6027\u300d\uff08<a title=\"\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\u7b2c\uff12\u56de\u3011\u300c\u307f\u3093\u306a\u640d\u304c\u30ad\u30e9\u30a4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-57\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u53c2\u7167\uff09\u3068\u95a2\u4fc2\u3057\u3066\u3044\u308b\u5fc3\u7406\u3067\u3059\u3002<\/p>\n<p>PN\u793e\u306e\u7b2c\uff12\u4e8b\u696d\u90e8\u3067\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u5305\u88c5\u8a2d\u5099\u306b\u3064\u3044\u3066\u3082\u3001\u5f93\u6765\u304b\u3089\u30ea\u30fc\u30b9\u5951\u7d04\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u73fe\u72b6\u7dad\u6301\u30d0\u30a4\u30a2\u30b9\u304c\u50cd\u3044\u3066\u3001\u5f15\u304d\u7d9a\u304d\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7d50\u307c\u3046\u3068\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u73fe\u72b6\u7dad\u6301\u30d0\u30a4\u30a2\u30b9\u3092\u53d6\u308a\u6255\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u308b\u3068\u30fb\u30fb\u30fb<\/strong><\/h4>\n<p>\u793e\u9577\u306e\u63d0\u6848\u3059\u308b\u3088\u3046\u306b\u3001\u73fe\u72b6\u7dad\u6301\u30d0\u30a4\u30a2\u30b9\u3092\u53d6\u308a\u6255\u3063\u3066\u3001<span style=\"color: #b22222;\"><strong>\u300a\u30ea\u30fc\u30b9\u6848\u300b<\/strong><\/span>\u3068<span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span>\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u3001\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5 style=\"padding: 10px; border: 3px solid #b22222; background-color: #ffeff9; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u300a\u30ea\u30fc\u30b9\u6848\u300b<\/strong><\/span><\/h5>\n<p>\u6bce\u5e74\u306e\u30ea\u30fc\u30b9\u6599\u652f\u6255\u984d\u306f600\u5343\u5186\u3067\u3059\u304c\u3001\u3053\u306e600\u5343\u5186\u306f\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u539f\u5247\u3068\u3057\u3066\u7d4c\u8cbb\uff08\u7a0e\u6cd5\u4e0a\u306f\u300c\u640d\u91d1\u300d\u3068\u547c\u3073\u307e\u3059\uff09\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u52b9\u679c\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u6bce\u5e74\u306e\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u306f\u3001600\u5343\u5186\u00d7\uff08\uff11\uff0d30\uff05\uff09\uff1d420\u5343\u5186\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172328\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-1.png\" alt=\"\" width=\"1523\" height=\"193\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-1.png 1523w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-1-300x38.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-1-1024x129.png 1024w\" sizes=\"(max-width: 1523px) 100vw, 1523px\" \/><\/a><\/p>\n<p>\u5404\u5e74\u5ea6\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u3001\u7d4c\u904e\u3057\u305f\u671f\u9593\u306b\u5fdc\u3058\u3066\u5272\u5f15\u8a08\u7b97\u3057\u3001\u73fe\u5728\u4fa1\u5024\u3092\u6c42\u3081\u307e\u3059\uff08\u5272\u5f15\u8a08\u7b97\u306e\u8003\u3048\u65b9\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-67\/\" target=\"_blank\">\u3010\u7b2c12\u56de\u3011<\/a>\u3067\u53d6\u308a\u6271\u3063\u3066\u3044\u307e\u3059\uff09\u300210\uff05\u3067\u5272\u5f15\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172330\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-2.png\" alt=\"\" width=\"1539\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-2.png 1539w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-2-300x79.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-2-1024x270.png 1024w\" sizes=\"(max-width: 1539px) 100vw, 1539px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #333399; background-color: #f1ffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span><\/h5>\n<p>\u501f\u5165\u3092\u3057\u3066\u8a2d\u5099\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u73fe\u6642\u70b9\u3067\u306f\u501f\u5165\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc2,400\u5343\u5186\u3068\u3001\u8a2d\u5099\u8cfc\u5165\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc2,400\u5343\u5186\u304c\u540c\u6642\u306b\u751f\u3058\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-172325\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-3.png\" alt=\"\" width=\"200\" height=\"84\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-3.png 517w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-3-300x127.png 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><br \/>\n\u6b21\u306b\u3001\u6bce\u5e74\u5ea6\u672b\u306b\u306f\u3001\u501f\u5165\u5143\u672c\u306e\u8fd4\u6e08\u984d\uff082,400\u5343\u5186\u00f7\uff15\u5e74\uff1d\uff09480\u5343\u5186\u3068\u5229\u606f\u306e\u652f\u6255\u984d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u5229\u606f\u306e\u652f\u6255\u984d\u306f\u3001\u4f8b\u3048\u3070\uff11\u5e74\u5ea6\u672b\u306b\u306f\u30012,400\u5343\u5186\u00d7\uff15\uff05\uff1d120\u5343\u5186\u3067\u3059\u304c\u3001\u5148\u307b\u3069\u306e\u30ea\u30fc\u30b9\u6599\u3068\u540c\u69d8\u3001\u6cd5\u4eba\u7a0e\u3092\u6e1b\u3089\u3059\u52b9\u679c\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u306f\u3001120\u5343\u5186\u00d7\uff08\uff11\uff0d30\uff05\uff09\uff1d84\u5343\u5186\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u964d\u306e\u5e74\u5ea6\u3067\u3082\u3001\u5143\u672c\u6b8b\u9ad8\u306b\u5fdc\u3058\u305f\u5229\u606f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u304c\u751f\u3058\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172326\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-4.png\" alt=\"\" width=\"1483\" height=\"293\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-4.png 1483w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-4-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-4-1024x202.png 1024w\" sizes=\"(max-width: 1483px) 100vw, 1483px\" 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style=\"border-bottom: double 3px #B22222;\">\u30a4\u30f3<\/span>\u30fb\u30d5\u30ed\u30fc\u3068\u540c\u3058\u3068\u8003\u3048\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb480\u5343\u5186\u00d730\uff05\uff1d144\u5343\u5186\u3092\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb<span style=\"border-bottom: double 3px #B22222;\">\u30a4\u30f3<\/span>\u30fb\u30d5\u30ed\u30fc\u3068\u3057\u3066\u6271\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172329\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-5.png\" alt=\"\" width=\"1527\" height=\"349\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-5.png 1527w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-5-300x68.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-5-1024x234.png 1024w\" sizes=\"(max-width: 1527px) 100vw, 1527px\" \/><\/a><\/p>\n<p>\u5404\u5e74\u5ea6\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u96c6\u8a08\u3057\u3001\u3053\u308c\u3092\u7d4c\u904e\u3057\u305f\u671f\u9593\u3067\u5272\u5f15\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172327\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-6.png\" alt=\"\" width=\"1549\" height=\"589\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-6.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-6-300x114.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-6-1024x389.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001<span style=\"color: #b22222;\"><strong>\u300a\u30ea\u30fc\u30b9\u6848\u300b<\/strong><\/span>\u306e\u73fe\u5728\u4fa1\u5024\u306f<span style=\"border-bottom: solid 1px #B22222;\">\u25b31,593\u5343\u5186<\/span>\u3001<span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span>\u306e\u73fe\u5728\u4fa1\u5024\u306f<span style=\"border-bottom: solid 1px #333399;\">\u25b31,476\u5343\u5186<\/span>\u3067\u3059\u306e\u3067\u3001<span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span>\u306e\u307b\u3046\u304c117\u5343\u5186\u6709\u5229\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u300a\u8cfc\u5165\u6848\u300b<\/strong><\/span>\u306b\u304a\u3051\u308b<strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u3088\u3046\u306b\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u306e\u6301\u3064\u7bc0\u7a0e\u52b9\u679c<\/strong>\u306f\u3001\u300c<span class=\"highlight\" style=\"background-color:##faf5a6;color:#000000;\"><strong>\u30bf\u30c3\u30af\u30b9\u30fb\u30b7\u30fc\u30eb\u30c9<\/strong><\/span>\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u30bf\u30c3\u30af\u30b9\u30fb\u30b7\u30fc\u30eb\u30c9\u306f\u3001\u8a08\u7b97\u306b\u542b\u3081\u308b\u306e\u3092\u5fd8\u308c\u3084\u3059\u3044\u306e\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u52b9\u679c\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172361\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-7-2.png\" alt=\"\" width=\"1258\" height=\"1122\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-7-2.png 1258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-7-2-300x267.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/mental-ac13-7-2-1024x913.png 1024w\" sizes=\"(max-width: 1258px) 100vw, 1258px\" \/><\/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;\">\u73fe\u72b6\u7dad\u6301\u30d0\u30a4\u30a2\u30b9<\/span><\/strong><\/h4>\n<div style=\"padding: 5px; border: 1px solid #ffffff; background-color: #ffffff; border-radius: 10px; margin-top: -20px; margin-bottom: 10px;\">\u73fe\u72b6\u304b\u3089\u306e\u5909\u66f4\u3092\u9762\u5012\u306b\u611f\u3058\u3001\u306a\u308b\u3079\u304f\u73fe\u72b6\u304b\u3089\u306e\u5909\u66f4\u3092\u907f\u3051\u3088\u3046\u3068\u3059\u308b\u50be\u5411\u306e\u3053\u3068\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;\">\u30bf\u30c3\u30af\u30b9\u30fb\u30b7\u30fc\u30eb\u30c9<\/span><\/strong><\/h4>\n<div style=\"padding: 5px; border: 1px solid #ffffff; background-color: #ffffff; border-radius: 10px; margin-top: -20px; margin-bottom: 10px;\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u306e\u975e\u73fe\u91d1\u652f\u51fa\u8cbb\u7528\u304c\u6301\u3064\u7bc0\u7a0e\u52b9\u679c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>2016\u5e74\u306b\u96fb\u529b\u304c\u5168\u9762\u81ea\u7531\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u307f\u306a\u3055\u3093\u306e\u3054\u5bb6\u5ead\u3067\u306f\u3001\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u307e\u3057\u305f\u304b\uff1f\u3000\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u308b\u3068\u96fb\u6c17\u4ee3\u304c\u5b89\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u306b\u96fb\u529b\u4f1a\u793e\u3092\u5207\u308a\u66ff\u3048\u308b\u5bb6\u5ead\u306f\u591a\u6570\u6d3e\u3067\u306f\u306a\u3044\u3088\u3046\u3067\u3059\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":[178,167,233,182,290],"tags":[476,475,365],"backnumber":[1991],"series":[858],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 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