{"id":176641,"date":"2019-05-16T10:14:24","date_gmt":"2019-05-16T01:14:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=176641"},"modified":"2019-05-15T15:52:24","modified_gmt":"2019-05-15T06:52:24","slug":"financial-statements-article-104","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-104\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c86\u56de\u3011\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a\u300c\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff082019\u5e74\uff13\u670829\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c86\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff082019\u5e74\uff13\u670829\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5c3e\u85e4\u3000\u5bdb\uff08\u5f01\u8b77\u58eb\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5357\u90e8\u3000\u654f\u5e78\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u99ac\u8fbc\u3000\u6b66\u5fd7\uff08\u6e4a\u5ddd\u77ed\u671f\u5927\u5b66\u4eba\u9593\u751f\u6d3b\u5b66\u79d1\u6559\u6388\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u65e5\uff1a2018\uff08\u5e73\u621030\uff09\u5e7410\u670823\u65e5<br \/>\n\u8abf\u67fb\u5831\u544a\u66f8\u516c\u8868\u65e5\uff1a2019\uff08\u5e73\u621031\uff09\u5e74\uff13\u670829\u65e5<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u6cd5\u4eba\u306e\u7279\u5b9a\u7406\u4e8b\u7b49\u3078\u306e\u7279\u5225\u306e\u5229\u76ca\u4f9b\u4e0e\u306b\u4fc2\u308b\u5b9f\u614b\u306e\u628a\u63e1\u3001\u539f\u56e0\u306e\u7a76\u660e\u306b\u95a2\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u6cd5\u4eba\u306a\u3044\u3057\u95a2\u4fc2\u884c\u653f\u5e81\u306e\u640d\u5bb3\u984d\u306e\u628a\u63e1\u3068\u56de\u5fa9\u63aa\u7f6e\u53ca\u3073\u8cac\u4efb\u306e\u660e\u78ba\u5316\u306b\u95a2\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\">\u2462\u3000\u4eca\u5f8c\u53d6\u308a\u7d44\u3080\u3079\u304d\u30ac\u30d0\u30ca\u30f3\u30b9\u4e0a\u306e\u8ab2\u984c\u3068\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u65b9\u7b56\u306e\u691c\u8a0e\u306b\u95a2\u3059\u308b\u3053\u3068<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u7d50\u679c\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2019\uff08\u5e73\u621031\uff09\u5e74\uff13\u670829\u65e5<br \/>\n\u300c<a title=\"\u660e\u7167\u4f1a\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/www.asokaen.or.jp\/wp\/wp-content\/themes\/asokaen\/assets\/pdf\/surveyReport.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<a title=\"\u660e\u7167\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asokaen.or.jp\/\" target=\"_blank\">\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a<\/a>\uff08\u4ee5\u4e0b\u300c\u660e\u7167\u4f1a\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011992\uff08\u5e73\u6210\uff14\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u4ecb\u8b77\u4fdd\u967a\u4e8b\u696d\u3001\u516c\u76ca\u4e8b\u696d\u3001\u59d4\u8a17\u4e8b\u696d\u3092\u5175\u5eab\u770c\u4f0a\u4e39\u5e02\u3001\u5b9d\u585a\u5e02\u53ca\u3073\u5c3c\u5d0e\u5e02\u5185\u3067\u55b6\u3080\u3002\u73fe\u5728\u306f\u3001\u5175\u5eab\u770c\u306b\u3088\u308a\u9078\u4efb\u3055\u308c\u305f\u5f79\u54e1\uff08\u4e00\u6642\u7406\u4e8b\uff09\u306e\u3082\u3068\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u3002\u6cd5\u4eba\u672c\u90e8\u6240\u5728\u5730\u306f\u5175\u5eab\u770c\u4f0a\u4e39\u5e02\u3002<\/p>\n<p>\u660e\u7167\u4f1a\u3092\u8a2d\u7acb\u3057\u305f\u306e\u306f<a title=\"\u5186\u5fb3\u5bfa\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.entokuji.or.jp\/index.html\" target=\"_blank\">\u5b97\u6559\u6cd5\u4eba\u660e\u7167\u5c71\u5186\u5fb3\u5bfa<\/a>\uff08\u4ee5\u4e0b\u300c\u5186\u5fb3\u5bfa\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u7b2c15\u4e16\u4f4f\u8077\u6cb3\u539f\u4fca\u4ea8\u6c0f\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\uff22\u300d\u53c8\u306f\u300c\u5143\u7406\u4e8b\u9577\u300d\u3002\u4ee5\u4e0b\u300c\u5143\u7406\u4e8b\u9577\u300d\u3068\u3044\u3046\uff09\u3067\u3042\u3063\u305f\u304c\u3001\u73fe\u5728\u306f\u3001\u5143\u7406\u4e8b\u9577\u306e\u5b50\u3067\u3042\u308b\u6cb3\u539f\u9855\u8a93\u6c0f\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\uff24\u300d\u3002\u4ee5\u4e0b\u300c\uff24\u300d\u3068\u3044\u3046\uff09\u304c\u5186\u5fb3\u5bfa\u7b2c16\u4e16\u4f4f\u8077\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3002\u672c\u4ef6\u767a\u899a\u6642\u306e\u660e\u7167\u4f1a\u7406\u4e8b\u9577\u6cb3\u539f\u81f3\u8a93\u6c0f\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\u524d\u7406\u4e8b\u9577\u300d\u53c8\u306f\u300c\uff21\u300d\u3002\u4ee5\u4e0b\u300c\u524d\u7406\u4e8b\u9577\u300d\u3068\u3044\u3046\uff09\u3082\u3001\u5143\u7406\u4e8b\u9577\u306e\u5b50\u3067\u3042\u308b\u3002<\/p>\n<p>\u660e\u7167\u4f1a\u3068\u5186\u5fb3\u5bfa\u306e\u4eba\u7684\u95a2\u4fc2\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u95a2\u4fc2\u8005\u5bb6\u7cfb\u56f3\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\uff08\u660e\u7167\u4f1a\u3067\u306e\u80a9\u66f8\u306f\u672c\u4ef6\u767a\u899a\u6642\u306e\u3082\u306e\uff09\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a\uff0f\u5b97\u6559\u6cd5\u4eba\u660e\u7167\u5c71\u5186\u5fb3\u5bfa\u3000\u95a2\u4fc2\u8005\u5bb6\u7cfb\u56f3\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-176665\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-1.png\" alt=\"\" width=\"1737\" height=\"717\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-1.png 1737w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-1-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-1-1024x422.png 1024w\" sizes=\"(max-width: 1737px) 100vw, 1737px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306e\u7d4c\u7def<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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10px;\">\u30fb\u8cde\u4e0e\u5f15\u5f53\u91d1\u7d0424\u767e\u4e07\u5186\u306e\u8a08\u4e0a\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u660e\u7167\u4f1a\u304c\u62b1\u3048\u308b\u554f\u984c\u70b9<\/p>\n<p>\u95a2\u4fc2\u8005\u7b49\u3092\u901a\u3058\u3066\u4e0d\u52d5\u7523\u8cc3\u8cb8\u501f\u53d6\u5f15\u306a\u3069\u591a\u304f\u306e\u53d6\u5f15\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u660e\u7167\u4f1a\u306e\u6c7a\u7b97\u66f8\u3060\u3051\u3067\u306f\u660e\u7167\u4f1a\u306e\u5168\u4f53\u50cf\u304c\u898b\u3048\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u660e\u7167\u4f1a\u306e\u7406\u4e8b\u4f1a\u306f\u3053\u308c\u3089\u3092\u8003\u616e\u3057\u305f\u3046\u3048\u3067\u8ca1\u52d9\u5185\u5bb9\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u95a2\u9023\u4f1a\u793e\u304b\u3089\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u9451\u5b9a\u8cc3\u6599\u306b\u3088\u308b\u9069\u5207\u306a\u4fa1\u984d\u306b\u6539\u5b9a\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u516c\u7528\u8eca\u3092\u95a2\u4fc2\u8005\u7b49\u3067\u3042\u308b\u6075\u82ad\u304b\u3089\u9ad8\u984d\u306b\u30ea\u30fc\u30b9\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u539f\u56e0\u8ffd\u53ca\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u4e0a\u8a18\u306b\u95a2\u9023\u3057\u3066\u3001\u524d\u7406\u4e8b\u9577\u306e\u516c\u7528\u8eca\u306e\u79c1\u7684\u4f7f\u7528\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u524d\u7406\u4e8b\u9577\u304b\u3089\u660e\u7167\u4f1a\u3078\u8fd4\u9084\u3055\u305b\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n\u660e\u7167\u4f1a\u306f\u3053\u308c\u306b\u5bfe\u3057\u3066\u901f\u3084\u304b\u306a\u5bfe\u5fdc\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u305d\u306e\u5b9f\u65bd\u8cac\u4efb\u8005\u3067\u3042\u308b\u524d\u7406\u4e8b\u9577\u306e\u8cac\u4efb\u306e\u8ffd\u53ca\u306b\u3064\u3044\u3066\u3082\u7406\u4e8b\u4f1a\u306f\u8efd\u3044\u51e6\u5206\u3067\u6e08\u307e\u305b\u3088\u3046\u3068\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u300a\u7406\u4e8b\u4f1a\u304c\u8a8d\u5b9a\u3057\u305f\u640d\u5bb3\u984d\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fusei86-2-1.png\" alt=\"\" title=\"\" width=\"500\" height=\"291\" class=\"aligncenter size-full wp-image-176949\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u8abf\u67fb\u76ee\u7684\u3067\u3042\u308b\u300c\u7279\u5b9a\u7406\u4e8b\u7b49\u3078\u306e\u7279\u5225\u306e\u5229\u76ca\u4f9b\u4e0e\u306b\u4fc2\u308b\u5b9f\u614b\u306e\u628a\u63e1\u300d\u306b\u95a2\u3057\u3066\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u7b2c27\u6761\u306b\u304a\u3051\u308b\u95a2\u4fc2\u8005\u3068\u3057\u3066\uff14\u4eba\u306e\u7406\u4e8b\u7b49\u3092\u7279\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\uff13\u793e\u306e\u95a2\u9023\u4f1a\u793e\u3092\u6319\u3052\u3066\u3044\u308b\u3002<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:#808080;\">\n\t\t<p style=\"margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u305f\u3081\u306e\u63d0\u8a00<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u63d0\u8a00\u3057\u305f\u518d\u767a\u9632\u6b62\u7b56\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<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:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5f79\u54e1\u7b49\u304c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u5236\u5ea6\u306b\u5bfe\u3059\u308b\u5341\u5206\u306a\u7406\u89e3\u3092\u6df1\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u6a5f\u80fd\u3092\u767a\u63ee\u3055\u305b\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u5175\u5eab\u770c\u5185\u306e\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5275\u696d\u5bb6\u306e\u4e0d\u6b63\u3067\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c52\u56de\u3011\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u5922\u5de5\u623f\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621028\u5e7410\u670817\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-61\/\" target=\"_blank\">\u3010\u7b2c52\u56de\u3011<\/a>\u3067\u59eb\u8def\u306e\u5922\u5de5\u623f\u306e\u4e8b\u6848\u3092\u53d6\u308a\u4e0a\u3052\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u307b\u304b\u306b\u3082\u3001\u4e09\u7530\u5e02\u306b\u3042\u308b\u300c\u4e09\u7fe0\u4f1a\u300d\u3067\u3082\u3001\u5275\u696d\u5bb6\u304c\u6cd5\u4eba\u8cc7\u91d1\u7d04\uff12\u51047,000\u4e07\u5186\u3092\u6d41\u51fa\u3055\u305b\u305f\u554f\u984c\u306b\u3064\u304d\u3001\u6cd5\u4eba\u304c\u5275\u696d\u5bb6\u3092\u8a34\u3048\u305f\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u4e8b\u4ef6\u304c\u548c\u89e3\u306b\u3088\u3063\u3066\u6c7a\u7740\u3057\u305f\u3053\u3068\u304c\u3001<a title=\"\u795e\u6238\u65b0\u805e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kobe-np.co.jp\/news\/sanda\/201904\/0012251480.shtml\" 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style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u660e\u7167\u4f1a\uff08\u4ee5\u4e0b\u300c\u660e\u7167\u4f1a\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011992\uff08\u5e73\u6210\uff14\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u4ecb\u8b77\u4fdd\u967a\u4e8b\u696d\u3001\u516c\u76ca\u4e8b\u696d\u3001\u59d4\u8a17\u4e8b\u696d\u3092\u5175\u5eab\u770c\u4f0a\u4e39\u5e02\u3001\u5b9d\u585a\u5e02\u53ca\u3073\u5c3c\u5d0e\u5e02\u5185\u3067\u55b6\u3080\u3002\u73fe\u5728\u306f\u3001\u5175\u5eab\u770c\u306b\u3088\u308a\u9078\u4efb\u3055\u308c\u305f\u5f79\u54e1\uff08\u4e00\u6642\u7406\u4e8b\uff09\u306e\u3082\u3068\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u3002\u6cd5\u4eba\u672c\u90e8\u6240\u5728\u5730\u306f\u5175\u5eab\u770c\u4f0a\u4e39\u5e02\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":[178,236,167,182,290,277],"tags":[585,114,316,128,139],"backnumber":[1994],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 03:08:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176641"}],"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=176641"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176641\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=176641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=176641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=176641"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=176641"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=176641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}