{"id":172688,"date":"2019-03-28T10:12:53","date_gmt":"2019-03-28T01:12:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=172688"},"modified":"2019-03-28T10:50:23","modified_gmt":"2019-03-28T01:50:23","slug":"financial-accounting-others-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-25\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c148\u56de\u3011\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c148\u56de\u3011\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f0a\u793e\u306f\u73fe\u5728\u3001\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3092\u3082\u3063\u3066\u5f53\u8a72\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 20px;\">\u306a\u304a\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u53d6\u5f97\u539f\u4fa1\u3068\u5f53\u8a72\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c38\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf\" target=\"_blank\">\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=2\" target=\"_blank\">\u7b2c\uff15\uff5e\uff17\u9805<\/a>\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3067\u3042\u308bA\u793e\u306fX1\u5e74\uff11\u6708\u672b\u306b\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u4eee\u60f3\u901a\u8ca8Zenny\u309210\u5358\u4f4d\u8cfc\u5165\u3057\u3001X1\u5e74\uff14\u6708\u672b\u306b\uff11\u5358\u4f4d\u3042\u305f\u308a300\u5186\u3067\uff15\u5358\u4f4d\u58f2\u5374\u3059\u308b\u3053\u3068\u3092\u58f2\u5374\u5148\u3068\u5408\u610f\u3057\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u4ed5\u8a33\u306e\u4e2d\u306e\u6570\u5024\u306e\u5358\u4f4d\u306f\u3059\u3079\u3066\u5186\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>Zenny\uff11\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u683c\u306e\u63a8\u79fb\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010Zenny\uff11\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u683c\u306e\u63a8\u79fb\u3011<\/strong><span style=\"font-size: 12px;\">\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-172728\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-1.png\" alt=\"\" width=\"450\" height=\"55\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-1.png 974w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-1-300x36.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u53d6\u5f15\u5b9f\u7e3e\u304c\u6fc0\u6e1b\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001Zenny\u306fX2\u5e74\uff14\u6708\u4ee5\u964d\u306b\u304a\u3044\u3066\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e0a\u8a18\u306e\u8868\u306eX3\u5e74\uff13\u6708\u672b\u306e\u4fa1\u683c\u306f\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3067\u3059\u3002\u306a\u304a\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u308b\u524d\u306b\u6700\u5f8c\u306b\u89b3\u5bdf\u3055\u308c\u305f\u5e02\u5834\u4fa1\u683c\u306f\uff11\u5358\u4f4d\u5f53\u305f\u308a200\u5186\u3067\u3059\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u25ce\u3000X1\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u8cfc\u5165\u6642\uff08X1\u5e74\uff11\u6708\u672b\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172721\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-2.png\" alt=\"\" width=\"550\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-2.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-2-300x18.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u671f\u672b\u8a55\u4fa1\uff08X1\u5e74\uff13\u6708\u672b\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172719\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-3.png\" alt=\"\" width=\"550\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-3.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-3-300x18.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u25ce\u3000X2\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u6642\u306e\u4ed5\u8a33\uff08X1\u5e74\uff14\u6708\u672b\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172720\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-4.png\" alt=\"\" width=\"550\" height=\"64\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-4.png 990w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-4-300x35.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u671f\u672b\u8a55\u4fa1\uff08X2\u5e74\uff13\u6708\u672b\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172723\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-5.png\" alt=\"\" width=\"550\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-5.png 989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-5-300x16.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u25ce\u3000X3\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u671f\u672b\u8a55\u4fa1\uff08X3\u5e74\uff13\u6708\u672b\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172726\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-6.png\" alt=\"\" width=\"550\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-6.png 989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-6-300x18.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-172729\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/basic-ac148-7.png\" alt=\"\" width=\"500\" height=\"482\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000X1\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53ca\u3073\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u306f\u3001\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\uff08\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304c\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u3092\u9664\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3092\u3082\u3063\u3066\u5f53\u8a72\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=2\" target=\"_blank\">\u7b2c\uff15\u9805<\/a>\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53ca\u3073\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u671f\u672b\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e02\u5834\u4fa1\u683c\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u6240\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u8ca9\u58f2\u6240\u3067\u53d6\u5f15\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u7528\u3044\u308b\u3068\u304d\u306f\u3001\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001\u901a\u5e38\u4f7f\u7528\u3059\u308b\u81ea\u5df1\u306e\u53d6\u5f15\u5b9f\u7e3e\u306e\u6700\u3082\u5927\u304d\u3044\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u6240\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u8ca9\u58f2\u6240\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u3092\u7528\u3044\u3001\u53d6\u5f15\u4fa1\u683c\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u6240\u306e\u6c17\u914d\u5024\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u8ca9\u58f2\u6240\u304c\u63d0\u793a\u3059\u308b\u4fa1\u683c\u3092\u7528\u3044\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u671f\u672b\u8a55\u4fa1\u306b\u7528\u3044\u308b\u5e02\u5834\u4fa1\u683c\u306b\u306f\u3001\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u306b\u8981\u3059\u308b\u4ed8\u968f\u8cbb\u7528\u306f\u542b\u3081\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=3\" target=\"_blank\">\u7b2c\uff19\u9805<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/span><\/p>\n<p>X1\u5e74\uff13\u6708\u672b\u306b\u304a\u3044\u3066\u3001A\u793e\u306f\u5f53\u8a72\u6642\u70b9\u306e\u5e02\u5834\u4fa1\u984d5,000\uff08\uff20500\u00d710\u5358\u4f4d\uff09\u3068\u53d6\u5f97\u4fa1\u984d1,000\u3068\u306e\u5dee\u984d4,000\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000X2\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53ca\u3073\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u640d\u76ca\u3092\u5f53\u8a72\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u306e\u5408\u610f\u304c\u6210\u7acb\u3057\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=4\" target=\"_blank\">\u7b2c13\u9805<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u58f2\u5374\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u58f2\u5374\u5148\u3068\u58f2\u5374\u306e\u5408\u610f\u304c\u6210\u7acb\u3057\u305fX1\u5e74\uff14\u6708\u672b\u306b\u304a\u3044\u3066\u3001A\u793e\u306f\u58f2\u5374\u5148\u3068\u306e\u7d04\u5b9a\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u58f2\u5374\u640d1,000\uff08\uff08\uff20500\uff0d\uff20300\uff09\u00d7\uff15\u5358\u4f4d\uff09\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u671f\u672b\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">X2\u5e74\uff13\u6708\u672b\u306b\u304a\u3044\u3066\u3001A\u793e\u306f\u5f53\u8a72\u6642\u70b9\u306e\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d1,000\uff08\uff20200\u00d7\uff15\u5358\u4f4d\uff09\u3068X1\u5e74\uff13\u6708\u672b\u6642\u70b9\u306e\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d2,500\uff08\uff20500\u00d7\uff15\u5358\u4f4d\uff09\u3068\u306e\u5dee\u984d1,500\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000X3\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u304c\u3001\u305d\u306e\u5f8c\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u308b\u524d\u306b\u6700\u5f8c\u306b\u89b3\u5bdf\u3055\u308c\u305f\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3092\u3082\u3063\u3066\u53d6\u5f97\u539f\u4fa1\u3068\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=3\" target=\"_blank\">\u7b2c11\u9805<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/span><\/p>\n<p>X2\u5e74\uff14\u6708\u4ee5\u964d\u306bA\u793e\u304c\u4f7f\u7528\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u6240\u306b\u304a\u3044\u3066Zenny\u306f\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u3053\u308c\u4ee5\u964d\u3001A\u793e\u306fZenny\u3092\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u3068\u306a\u308b\u524d\u306b\u6700\u5f8c\u306b\u89b3\u5bdf\u3055\u308c\u305f\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d1,000\uff08\uff20200\u00d7\uff15\u5358\u4f4d\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53ca\u3073\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u306f\u3001\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\uff08\u30bc\u30ed\u53c8\u306f\u5099\u5fd8\u4fa1\u984d\u3092\u542b\u3080\uff09\u304c\u53d6\u5f97\u539f\u4fa1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u53d6\u5f97\u539f\u4fa1\u3068\u5f53\u8a72\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=2\" target=\"_blank\">\u7b2c\uff16\u9805<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u524d\u671f\u4ee5\u524d\u306b\u304a\u3044\u3066\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u640d\u5931\u51e6\u7406\u984d\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u306b\u623b\u5165\u308c\u3092\u884c\u3044\u307e\u305b\u3093\uff08\u300c\u4eee\u60f3\u901a\u8ca8\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf#page=3\" target=\"_blank\">\u7b2c\uff17\u9805<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/span><\/p>\n<p>X3\u5e74\uff13\u6708\u672b\u306b\u304a\u3044\u3066\u3001A\u793e\u306f\u5f53\u8a72\u6642\u70b9\u306e\u51e6\u5206\u898b\u8fbc\u984d\uff15\uff08\uff20\uff11\u00d7\uff15\u5358\u4f4d\uff09\u3068\u53d6\u5f97\u4fa1\u984d1,000\u3068\u306e\u5dee\u984d995\u3092\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c38\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf\" target=\"_blank\">\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>Question<br \/>\n\u5f0a\u793e\u306f\u73fe\u5728\u3001\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[276,178,167,182,290,232],"tags":[653,128,498],"backnumber":[1989],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 17:00:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/172688"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=172688"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/172688\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=172688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=172688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=172688"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=172688"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=172688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}