{"id":172988,"date":"2019-03-28T10:13:07","date_gmt":"2019-03-28T01:13:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=172988"},"modified":"2019-07-03T10:06:01","modified_gmt":"2019-07-03T01:06:01","slug":"accounting-article-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-77\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c22\u56de\u3011\u300c\u691c\u51fa\u4e8b\u9805\u306e\u8a55\u4fa1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u7a0e\u52d9\u95a2\u9023\u9805\u76ee\u306e\u8abf\u67fb\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-76\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c23\u56de\u3011\u300c\u4e8b\u696d\u74b0\u5883\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-78\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff19\u7bc0\u3000\u691c\u51fa\u4e8b\u9805\u306e\u8a55\u4fa1<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c22\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u691c\u51fa\u4e8b\u9805\u306e\u8a55\u4fa1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u524d\u63d0\u4e8b\u9805<\/strong><\/h4>\n<p>\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u306f\u3001\u8abf\u67fb\u7d50\u679c\u304c\u4fee\u6b63\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5\u3084\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u306a\u3069\u306e\u4e8b\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u5e33\u7c3f\u8a08\u4e0a\u306e\u8cc7\u7523\u306e\u5b9f\u5728\u6027\u3001\u8ca0\u50b5\u306e\u7db2\u7f85\u6027\u3092\u3067\u304d\u308b\u9650\u308a\u8abf\u67fb\u3057\u3066\u5f97\u3089\u308c\u308b\u7d50\u679c\u3067\u3042\u308b\u3002<\/p>\n<p>\u8a66\u7b97\u3059\u308b\u5b9f\u614b\u7d14\u8cc7\u7523\u984d\u306f\u3001\u5b9a\u91cf\u5316\u3067\u304d\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u6642\u4fa1\u7b49\uff08\u516c\u6b63\u4fa1\u5024\u53c8\u306f\u516c\u6b63\u4fa1\u5024\u306b\u4ee3\u66ff\u3059\u308b\u3082\u306e\uff09\u3067\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3067\u3042\u308a\u3001\u4e0b\u8a18\u306e\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<!--more--><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:#b22222;\">\n\t\t<ul>\n<li>\u5236\u5ea6\u4f1a\u8a08\u306b\u3088\u308b\u8a55\u4fa1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u53d7\u5165\u4fa1\u984d\u7b97\u5b9a\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u4f8b\u3048\u3070\u3001\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306f\u3001\u6e1b\u640d\u640d\u5931\u306b\u81f3\u3089\u306a\u304f\u3066\u3082\u542b\u307f\u640d\u306f\u8a8d\u8b58\u3057\u3001\u307e\u305f\u3001\u542b\u307f\u76ca\u304c\u3042\u308c\u3070\u3053\u308c\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/li>\n<li>\u8cb7\u53ce\u4f1a\u793e\u7b49\u306b\u3088\u308b\u306e\u308c\u3093\u30fb\u30b7\u30ca\u30b8\u30fc\u7b49\u306f\u8a8d\u8b58\u3055\u308c\u306a\u3044\u3002<\/li>\n<li>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u691c\u51fa\u3055\u308c\u305f\u4e8b\u9805\u306e\u307f\u3092\u96c6\u8a08\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u57fa\u6e96\u306b\u57fa\u3065\u304f\u76e3\u67fb\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u8981\u4fee\u6b63\u4e8b\u9805\u3067\u306f\u306a\u3044\u3002<\/li>\n<li>\u3042\u308b\u3079\u304d\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8cb7\u53ce\u4f1a\u793e\u304c\u76f4\u3061\u306b\u4f1a\u8a08\u51e6\u7406\u306b\u7e54\u308a\u8fbc\u3080\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u8cb7\u53ce\u4f1a\u793e\u72ec\u81ea\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u306f\u6570\u5024\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/li>\n<li>\u8abf\u6574\u3059\u3079\u304d\u4e8b\u9805\u3092\u3059\u3079\u3066\u7db2\u7f85\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u307e\u305f\u5f71\u97ff\u304c\u50c5\u5c11\u3067\u3042\u308b\u3082\u306e\u306f\u8abf\u6574\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<li>\u73fe\u6642\u70b9\u3067\u4e0d\u78ba\u5b9a\u306a\u4e8b\u8c61\u7b49\u304c\u4eca\u5f8c\u751f\u3058\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e8b\u696d\u8a08\u753b\u78ba\u5b9a\u6642\u70b9\u3067\u306f\u91d1\u984d\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u8a66\u7b97\u306e\u4f8b<\/strong><\/h4>\n<p>\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u8a66\u7b97\u904e\u7a0b\u3068\u3057\u3066\u306f\u3001\u57fa\u6e96\u65e5\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7d50\u679c\u5224\u660e\u3057\u305f\u5b9a\u91cf\u5316\u53ef\u80fd\u306a\u91cd\u8981\u306a\u691c\u51fa\u9805\u76ee\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e0b\u8a18\u3067\u306f\u3001\u4e3b\u306a\u691c\u51fa\u4e8b\u9805\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5b9f\u969b\u306e\u6570\u5024\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u306e\u3067\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\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<h4 style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u4f1a\u793e<\/span>\uff1a<\/h4>\n<p>\u65e5\u5149\u7b2c\u4e00\u5546\u4e8b\uff0f\u8abf\u67fb\u57fa\u6e96\u65e5\uff1aXX21\u5e74\uff18\u6708<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u524d\u63d0\u4e8b\u9805<\/span>\uff1a<\/h4>\n<p>\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u7b97\u51fa\u904e\u7a0b\u3068\u3057\u3066\u306f\u3001XX21\u5e74\uff18\u6708\u672b\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3092\u57fa\u790e\u3068\u3057\u3001\u8abf\u67fb\u306e\u7d50\u679c\u5224\u660e\u3057\u305f\u91cd\u8981\u306a\u691c\u51fa\u9805\u76ee\u3092\u8abf\u6574\u3057\u305f\u3002\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u8abf\u6574\u9805\u76ee\u306f\u5fc5\u305a\u3057\u3082\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u51e6\u7406\u3092\u8981\u6c42\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u8cb4\u793e\u306b\u304a\u3044\u3066\u8a8d\u8b58\u3057\u3066\u304a\u304f\u3079\u304dXX21\u5e74\uff18\u6708\u672b\u73fe\u5728\u306e\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u3092\u96c6\u8a08\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8abf\u67fb\u7d50\u679c<\/span>\uff1a<\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u306b\u304a\u3051\u308bXX21\u5e74\uff18\u6708\u73fe\u5728\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523156,000\u5343\u5186\u306b\u5bfe\u3057\u3066\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u306f72,000\u5343\u5186\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/ma-due-zaimu22-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-173056\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/ma-due-zaimu22-1.png\" alt=\"\" width=\"450\" height=\"586\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u691c\u51fa\u4e8b\u9805\u306e\u8aac\u660e<\/span>\uff1a<\/h4>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2160\uff0e\u904b\u8ee2\u8cc7\u672c<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u58f2\u4e0a\u50b5\u6a29\u306f\u5b9f\u5728\u6027\u53ca\u3073\u56de\u53ce\u53ef\u80fd\u6027\u304b\u3089\u25b25,000\u5343\u5186\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u3002\uff38\u793e\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u6f0f\u308c2,000\u5343\u5186\u3092\u5897\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u68da\u5378\u8cc7\u7523\u306e\u3046\u3061\u3001\uff12\u5e74\u4ee5\u4e0a\u6ede\u7559\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5546\u54c1\u306e\u53ce\u76ca\u529b\u306b\u7740\u773c\u70b9\u3092\u7f6e\u304d\u3001\u5546\u54c1\u306e\u7279\u6027\u3092\u8003\u616e\u3057\u3066\u25b23,000\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u672a\u53ce\u5165\u91d1\u306f\u50b5\u52d9\u8d85\u904e\u306e\u5b50\u4f1a\u793e\u53ca\u3073\u5b9f\u4f53\u306e\u306a\u3044\u3082\u306e\u25b2500\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\u3000\u4eee\u6255\u91d1\u306f\u3001\u57fa\u6e96\u65e5\u4ee5\u964d\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u25b2300\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff15\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u5185\u5bb9\u3092\u518d\u691c\u8a0e\u3059\u308b\u305f\u3081\u6c7a\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u91d1\u984d200\u5343\u5186\u3092\u5168\u984d\u623b\u3057\u5165\u308c\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2161\uff0e\u56fa\u5b9a\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u571f\u5730\u4ee5\u5916\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3001\u904e\u5e74\u5ea6\u306e\u511f\u5374\u4e0d\u8db3\u304c\u25b21,000\u5343\u5186\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306e\u9451\u5b9a\u8a55\u4fa1\u66f8\u306b\u3088\u308a\u5165\u624b\u3057\u305f\u6642\u4fa1\u60c5\u5831\u306b\u3088\u308a\u300150,000\u5343\u5186\u306e\u542b\u307f\u76ca\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u7c3f\u5916\u3068\u306a\u3063\u3066\u3044\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308b\u30ea\u30fc\u30b9\u8cc7\u75231,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002\u307e\u305f\u3001\u5f53\u8a72\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u3057\u3066\u30ea\u30fc\u30b9\u50b5\u52d91,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002\u306a\u304a\u3001\u7d14\u8cc7\u7523\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\u3000\u96fb\u8a71\u52a0\u5165\u6a29\u306f\u8cc7\u7523\u6027\u304c\u306a\u3044\u305f\u3081\u3001\u25b2150\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2162\uff0e\u6295\u878d\u8cc7<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u77ed\u671f\u8cb8\u4ed8\u91d1\u306e\u3046\u3061\u5b50\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u306e\u305f\u3081\u25b22,500\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u51fa\u8cc7\u91d1\u306e\u3046\u3061\u5b9f\u5728\u6027\u306e\u78ba\u8a8d\u306e\u3068\u308c\u306a\u3044\u3082\u306e\u25b2150\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3092\u25b210,000\u5343\u5186\u6e1b\u984d\u3057\u305f\u3002\u4e0a\u5834\u682a\u5f0f\u306f\u57fa\u6e96\u65e5\u306e\u7d42\u5024\u306b\u3088\u308a\u8a55\u4fa1\u3057\u3001\u50b5\u52d9\u8d85\u904e\u306e\u5b50\u4f1a\u793e\u53ca\u3073\u5012\u7523\u5148\u306f\u8a55\u4fa1\u3092\u30bc\u30ed\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\u3000\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u5834\u60c5\u5831\u306e\u5165\u624b\u306b\u3088\u308a\u25b21,000\u5343\u5186\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff15\u3000\u9577\u671f\u8cb8\u4ed8\u91d1\u306e\u3046\u3061\u3001\u5b50\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u306e\u305f\u3081\u25b21,500\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff16\u3000\u6577\u91d1\uff65\u4fdd\u8a3c\u91d1\u306e\u3046\u3061\u8fd4\u91d1\u304c\u306a\u3044\u3082\u306e\u3001\u8cc7\u7523\u6027\u304c\u306a\u3044\u3082\u306e\u306a\u3069\u25b2350\u5343\u5186\u3092\u6e1b\u984d\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff17\u3000\u4fdd\u967a\u7a4d\u7acb\u91d1\u306f\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306e\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u78ba\u8a8d\u306b\u3088\u308a650\u5343\u5186\u3092\u5897\u984d\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2163\uff0e\u52b4\u50cd\u50b5\u52d9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u5f93\u696d\u54e1\u7d66\u4e0e\u306f20\u65e5\u7de0\u3081\u306e\u305f\u3081\u3001\uff18\u670820\u65e5\u304b\u3089\uff18\u6708\u672b\u65e5\u307e\u3067\u306e\u672a\u6255\u5206\u25b213,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002\u307e\u305f\u3001\uff18\u6708\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u4f1a\u793e\u8ca0\u62c5\u5206\uff09\u25b21,900\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u672a\u6255\u6b8b\u696d\u4ee3\u25b25,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u9810\u308a\u91d1\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u6e08\u306e\u3082\u306e\u3001\u904e\u53bb\u304b\u3089\u306e\u4e0d\u660e\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3042\u308b\u3044\u306f\u8fd4\u91d1\u4e88\u5b9a\u306e\u306a\u3044\u3082\u306e\u306a\u3069\u306e\u91d1\u984d200\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\u3000\u5f93\u696d\u54e1\u306e\u5c06\u6765\u306e\u9000\u8077\u91d1\u652f\u7d66\u306b\u5099\u3048\u3066\u3001\u9000\u8077\u91d1\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u9000\u8077\u5e74\u91d1\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u308b\u304c\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u3002\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u5fc5\u8981\u306a\u91d1\u984d\u3001\u81ea\u5df1\u90fd\u5408\u8981\u652f\u7d66\u984d\u25b250,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff15\u3000\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u3092\u25b220,000\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2164\uff0e\u305d\u306e\u4ed6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\uff21\uff22\u5e02\u306b\u5bfe\u3059\u308b\u672a\u6255\u4e8b\u696d\u7a0e\u25b2500\u5343\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u88c1\u5224\u3067\u4fc2\u4e89\u4e2d\u306e\u4e8b\u4ef6\u304c\u3042\u308a\u3001\u8ce0\u511f\u8acb\u6c42\u7b49\u306e\u640d\u5931\u8ca0\u62c5\u306e\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u4e88\u60f3\u3055\u308c\u308b\u305f\u3081\u25b220,000\u5343\u5186\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u8abf\u67fb\u57fa\u6e96\u65e5\u6642\u70b9\u307e\u3067\u306b\u3059\u3067\u306b\u5f79\u52d9\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u3082\u306e\u306e\u672a\u6255\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u8cbb\u7528\u25b21,200\u5343\u5186\u3092\u672a\u6255\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u691c\u51fa\u4e8b\u9805\u306e\u3046\u3061\u3001\u5b9a\u91cf\u5316\u3067\u304d\u306a\u3044\u3082\u306e<\/span>\uff1a<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u3000\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u524d\u56de\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3066\u304b\u308910\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u884c\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306b\u3088\u308b\u3068\u3001\u8ffd\u52a0\u7a0e\u52d9\u50b5\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308b\u4e8b\u9805\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e\u4e8b\u9805\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #666699;\">\u27a4\u3000\u7a0e\u52d9\u30ea\u30b9\u30af\uff21<br \/>\n\u27a4\u3000\u7a0e\u52d9\u30ea\u30b9\u30af\uff22<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px; padding-left: 15px;\">\u25cf\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u5c0f\u58f2\u4e8b\u696d\u306b\u3066\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3059\u308b\u5236\u5ea6\uff08\u30dd\u30a4\u30f3\u30c8\u5272\u5f15\u5236\u5ea6\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001\u73fe\u72b6\u3001\u9867\u5ba2\u306e\u672a\u4f7f\u7528\u30dd\u30a4\u30f3\u30c8\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u3002<\/p>\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><\/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    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