{"id":181761,"date":"2019-07-12T09:10:02","date_gmt":"2019-07-12T00:10:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=181761"},"modified":"2019-07-12T09:10:02","modified_gmt":"2019-07-12T00:10:02","slug":"financial-statements-report-84","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-84\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u7814\u7a76\u5831\u544a\u300c\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u300c\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u300d\u306e\u8ab2\u984c\u660e\u78ba\u5316\u306e\u305f\u3081\u60f3\u5b9a\u4e8b\u4f8b\u3092\u793a\u3057\u3066\u89e3\u8aac\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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\/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306f\u30012019\u5e74\uff17\u6708\uff12\u65e5\u3001\u7814\u7a76\u5831\u544a\u7b2c65\u53f7\u300c\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20190702igj.html\" target=\"_blank\">\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c65\u53f7\u300c\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n\u524d\u63b2\u6587\u3067\u306f\u3001\u672c\u7814\u7a76\u5831\u544a\u306e\u4f5c\u6210\u76ee\u7684\u306b\u3064\u3044\u3066\u30012013\u5e74\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/51.html\" target=\"_blank\">\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u304c\u3001\u4e0d\u6b63\u8abf\u67fb\u4eba\u306b\u5341\u5206\u5c0a\u91cd\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u7d50\u679c\u3084\u516c\u8868\u7269\u7b49\u3092\u53c2\u8003\u306b\u3057\u3064\u3064\u3001\u300c\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u300d\u306b\u95a2\u3059\u308b\u8ab2\u984c\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u4e8b\u4f8b\u3092\u5275\u4f5c\u3057\u3001\u63d0\u8a00\u3068\u3057\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u76ee\u6b21\u3011<\/strong><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2160\u3000\u7dcf\u8ad6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u672c\u7814\u7a76\u5831\u544a\u4f5c\u6210\u306e\u80cc\u666f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u300c\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u8da3\u65e8\u306e\u8981\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\uff0e\u672c\u7814\u7a76\u5831\u544a\u306e\u4f5c\u6210\u624b\u9806<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\uff0e\u5229\u7528\u4e0a\u306e\u7559\u610f\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2161\u3000\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u63d0\u8a00<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u502b\u7406\u9762\u53ca\u3073\u8abf\u67fb\u4f53\u5236\u30fb\u8a08\u753b\u7ba1\u7406\u306e\u554f\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\uff0e\u8abf\u67fb\u624b\u7d9a\u53ca\u3073\u8abf\u67fb\u7d50\u679c\u306e\u691c\u8a0e\u306b\u304a\u3051\u308b\u554f\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14. \u8981\u56e0\u5206\u6790\u53ca\u3073\u662f\u6b63\u63aa\u7f6e\u7b49\u306e\u554f\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3010\u6dfb\u4ed8\u8cc7\u6599\u3011\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u306b\u95a2\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u5b9f\u65bd\u7d50\u679c\uff08\u6700\u7d42\u5831\u544a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u56de\u7b54\u8005\u306e\u5c5e\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u30a2\u30f3\u30b1\u30fc\u30c8\u9805\u76ee<\/p>\n<\/div>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u5831\u544a\u7b2c65\u53f7\u300c\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\uff08\u4ee5\u4e0b\u300c\u5831\u544a\u66f8\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u300d\u306e\u3046\u3061\u3001\u307e\u305a\u300c\u7dcf\u8ad6\u300d\u306b\u3064\u3044\u3066\u305d\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u305f\u3046\u3048\u3067\u3001\u300c\u672c\u8ad6\u300d\u90e8\u5206\u3067\u3042\u308b\u3001\u554f\u984c\u306e\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u3068\u3057\u3066\u5217\u6319\u3055\u308c\u305f\u4e8b\u4f8b\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u53ca\u3073\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306e\u5831\u544a\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u7dcf\u8ad6<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u306f<\/strong><\/h4>\n<p>\u7dcf\u8ad6\u3067\u306f\u3001\u307e\u305a\u300c\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u4e0d\u6b63\u304c\u767a\u751f\u53c8\u306f\u767a\u899a\u3057\u305f\u4f01\u696d\u7b49\u304b\u3089\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u696d\u52d9\u3092\u53d7\u5631\u3059\u308b\u304b\u306e\u5224\u65ad\u3001\u5f53\u8a72\u696d\u52d9\u306e\u4f53\u5236\u3068\u8a08\u753b\u30fb\u7ba1\u7406\u3001\u60c5\u5831\u306e\u53ce\u96c6\u3068\u5206\u6790\u3001\u4eee\u8aac\u306e\u69cb\u7bc9\u3068\u691c\u8a3c\u3001\u4e0d\u6b63\u306e\u767a\u751f\u8981\u56e0\u3068\u662f\u6b63\u63aa\u7f6e\u6848\u306e\u63d0\u8a00\u3001\u8abf\u67fb\u5831\u544a\u3001\u4f01\u696d\u7b49\u304c\u884c\u3046\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u5bfe\u5fdc\u3078\u306e\u652f\u63f4\u53ca\u3073\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u306e\u7d42\u4e86\u3068\u3044\u3063\u305f\u4e00\u9023\u306e\u696d\u52d9\u306b\u95a2\u3059\u308b\u6982\u5ff5\u3084\u7559\u610f\u4e8b\u9805\u7b49\u306b\u3064\u3044\u3066\u4f53\u7cfb\u7684\u306b\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4e0d\u6b63\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u8005\uff08\u4e0d\u6b63\u8abf\u67fb\u4eba\uff09\u304c\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u5341\u5206\u306b\u5c0a\u91cd\u3057\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u4ee5\u5916\u306e\u5c02\u9580\u5bb6\u3084\u4f01\u696d\u7b49\u81ea\u3089\u3001\u66f4\u306b\u306f\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u7b49\u304c\u5b9f\u65bd\u3059\u308b\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u306b\u304a\u3044\u3066\u3082\u6709\u7528\u306a\u3082\u306e\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e0d\u6b63\u8abf\u67fb\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5f79\u5272<\/strong><\/h4>\n<p>\u7dcf\u8ad6\u3067\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u3001\u4e0d\u6b63\u8abf\u67fb\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u502b\u7406\u9762\u3067\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u70b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff15\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\u308b\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:#b22222;\">\n\t\t<ul>\n<li>\u8aa0\u5b9f\u6027<\/li>\n<li>\u516c\u6b63\u6027<\/li>\n<li>\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u53ca\u3073\u6b63\u5f53\u306a\u6ce8\u610f\u7fa9\u52d9<\/li>\n<li>\u5b88\u79d8\u7fa9\u52d9<\/li>\n<li>\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u884c\u52d5<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u304a\u3051\u308b\u4e0d\u6b63\u53ca\u3073\u4e0d\u6b63\u8abf\u67fb\u306e\u6982\u5ff5<\/strong><\/h4>\n<p>\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4e0d\u6b63\u300d\u6982\u5ff5\u306f\u3001\u300c\u6cd5\u5f8b\u3001\u898f\u5247\u53ca\u3073\u57fa\u6e96\uff08\u4f1a\u8a08\u57fa\u6e96\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u4e26\u3073\u306b\u793e\u4f1a\u502b\u7406\u304b\u3089\u306e\u9038\u8131\u884c\u70ba\u300d\u3067\u3042\u308a\u3001\u9055\u6cd5\u884c\u70ba\u3092\u542b\u3080\u4e0d\u6b63\u3084\u4e0d\u7965\u4e8b\u3082\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u4e0d\u6b63\u8abf\u67fb\u3092\u3001\u300c\u4f01\u696d\u7b49\u81ea\u3089\u53c8\u306f\u4e0d\u6b63\u8abf\u67fb\u306e\u4f9d\u983c\u8005\u304b\u3089\u306e\u4f9d\u983c\u306b\u57fa\u3065\u304d\u3001\u4e0d\u6b63\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u8005\u304c\u6cd5\u5f8b\u3001\u898f\u5247\u53ca\u3073\u57fa\u6e96\u4e26\u3073\u306b\u793e\u4f1a\u502b\u7406\u304b\u3089\u306e\u9038\u8131\u884c\u70ba\u306b\u95a2\u3057\u3066\u3001\u305d\u306e\u5185\u5bb9\u3001\u95a2\u4e0e\u8005\u306e\u7279\u5b9a\u3001\u624b\u53e3\u3001\u5f71\u97ff\u984d\u3001\u767a\u751f\u8981\u56e0\u7b49\u3092\u8abf\u67fb\u3057\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u306e\u5bfe\u5fdc\u3092\u691c\u8a0e\u3057\u3001\u662f\u6b63\u63aa\u7f6e\u6848\u306e\u691c\u8a0e\u3092\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u305d\u306e\u5f8c\u306e\u662f\u6b63\u63aa\u7f6e\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u76e3\u7763\u3059\u308b\u4e00\u90e8\u53c8\u306f\u4e00\u9023\u306e\u624b\u7d9a\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00<\/strong><\/h4>\n<p>\u5831\u544a\u66f8\u3067\u306f\u3001\u554f\u984c\u3068\u3057\u305f\u4e8b\u4f8b\u3092\u3001\u300c\u502b\u7406\u9762\u53ca\u3073\u8abf\u67fb\u4f53\u5236\u30fb\u8a08\u753b\u7ba1\u7406\u300d\u300c\u8abf\u67fb\u624b\u7d9a\u53ca\u3073\u8abf\u67fb\u7d50\u679c\u306e\u691c\u8a0e\u300d\u53ca\u3073\u300c\u8981\u56e0\u5206\u6790\u53ca\u3073\u662f\u6b63\u63aa\u7f6e\u7b49\u300d\u306b\u5206\u985e\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u5831\u544a\u66f8\u306e\u533a\u5206\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u502b\u7406\u9762\u53ca\u3073\u8abf\u67fb\u4f53\u5236\u30fb\u8a08\u753b\u7ba1\u7406<\/strong><\/h4>\n<p>\u672c\u9805\u3067\u3001\u5831\u544a\u66f8\u306f\u3001\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/regulation\/public\/nlsgeu000001igbj-att\/1-01fusyojiprinciple.pdf\" target=\"_blank\">\u4e0a\u5834\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u7965\u4e8b\u5bfe\u5fdc\u306e\u30d7\u30ea\u30f3\u30b7\u30d7\u30eb<\/a>\u300d\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u300c<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/about\/activity\/self-regulatory\/criterion\/ethics\/\" target=\"_blank\">\u502b\u7406\u898f\u5247<\/a>\u300d\u3092\u5f15\u7528\u3057\u306a\u304c\u3089\u3001\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u3092\u307e\u3068\u3081\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-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff11<\/strong>\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u72ec\u7acb\u6027\u30fb\u4e2d\u7acb\u6027\u7b49\u306e\u6b20\u5982<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff12<\/strong>\u3000\u4e0d\u6b63\u8abf\u67fb\u4eba\u306e\u8a55\u5224<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff13<\/strong>\u3000\u4e0d\u6b63\u8abf\u67fb\u306e\u7bc4\u56f2\u306e\u7e2e\u5c0f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff14<\/strong>\u3000\u4e0d\u6b63\u8abf\u67fb\u306e\u9650\u754c\u306e\u7406\u89e3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff15<\/strong>\u3000\u660e\u78ba\u306a\u4f1a\u8a08\u57fa\u6e96\u304c\u306a\u3044\u5834\u5408\u306e\u4e0d\u6b63\u8abf\u67fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff16<\/strong>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u76f8\u4e92\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff17\uff0d\uff11<\/strong>\u3000\u4e0d\u9069\u5207\u306a\u8a08\u753b\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff17\uff0d\uff12<\/strong>\u3000\u4e0d\u6b63\u8abf\u67fb\u4eba\u306e\u9078\u4efb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff18<\/strong>\u3000\u4e0d\u6b63\u8abf\u67fb\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8b\u4f8b\uff11\uff0d\uff19<\/strong>\u3000\u8907\u96d1\u3067\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u6027\u3068\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e0d\u6b63\u8abf\u67fb<\/p>\n<\/div>\n\u63d0\u8a00\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u4e0d\u6b63\u8abf\u67fb\u306e\u4f9d\u983c\u4f01\u696d\u306f\u3001\u4e0d\u6b63\u8abf\u67fb\u306e\u59d4\u5631\u306b\u5f53\u305f\u3063\u3066\u3001\u4e0d\u6b63\u8abf\u67fb\u4eba\u304b\u3089\u3001\u4e0d\u6b63\u8abf\u67fb\u4eba\u306e\u8cc7\u8cea\u3084\u72ec\u7acb\u6027\u30fb\u4e2d\u7acb\u6027\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u5ba3\u8a93\u66f8\u3092\u5165\u624b\u3057\u3001\u3053\u308c\u3092\u8abf\u67fb\u5831\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u4e8b\u4f8b\uff11\uff0d\uff18<\/strong>\u3067\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\uff11\u3064\u306e\u5b50\u4f1a\u793e\u306e\u7c89\u98fe\u6c7a\u7b97\u306e\u539f\u56e0\uff08\u52d5\u6a5f\u3001\u6a5f\u4f1a\u3001\u6b63\u5f53\u5316\uff09\u3092\u5206\u6790\u3057\u305f\u3046\u3048\u3067\u3001\u4ed6\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306e\u7c89\u98fe\u6c7a\u7b97\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u5206\u6790\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8abf\u67fb\u5bfe\u8c61\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u304c\u63d0\u8a00\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8abf\u67fb\u624b\u7d9a\u53ca\u3073\u8abf\u67fb\u7d50\u679c\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u672c\u9805\u3067\u306f\u3001\u5171\u901a\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u793e\u5185\u3068\u8abf\u67fb\u59d4\u54e1\u3068\u4e0d\u6b63\u8abf\u67fb\u4eba\u3092\u88dc\u52a9\u8005\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u305f\u5185\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u3001\u4e0d\u6b63\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u3082\u306e\u306e\u4e0d\u6b63\u3092\u7279\u5b9a\u3067\u304d\u306a\u304b\u3063\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u8a73\u7d30\u306a\u901a\u5831\u304c\u76f8\u6b21\u3044\u3060\u305f\u3081\u3001\u5225\u306e\u4e0d\u6b63\u8abf\u67fb\u4eba\u306b\u59d4\u5631\u3057\u3066\u8abf\u67fb\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u7d4c\u55b6\u9663\u3084\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u95a2\u4e0e\u3059\u308b\u5927\u898f\u6a21\u306a\u4e0d\u6b63\u304c\u767a\u898b\u3055\u308c\u305f\u3068\u3044\u3046\u60f3\u5b9a\u4e8b\u4f8b\u306e\u3082\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3092\u300c\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u300d\u3068\u3057\u3066\u5217\u6319\u3057\u3066\u3044\u308b\u3002<br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8981\u56e0\u5206\u6790\u53ca\u3073\u662f\u6b63\u63aa\u7f6e\u7b49<\/strong><\/h4>\n<p>\u672c\u9805\u3067\u306f\u3001\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u304a\u3051\u308b\u300c\u4e0d\u6b63\u8abf\u67fb\u4eba\u306f\u3001\u4e0d\u6b63\u304c\u767a\u751f\u53c8\u306f\u767a\u899a\u3057\u305f\u8981\u56e0\u306b\u57fa\u3065\u304d\u662f\u6b63\u63aa\u7f6e\u6848\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u308c\u3092\u524d\u63d0\u3068\u3057\u3066\u9069\u5207\u306a\u8981\u56e0\u5206\u6790\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u300d\u3068\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u300c\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u300d\u306e\u4e8b\u4f8b\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: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306f\u30012019\u5e74\uff17\u6708\uff12\u65e5\u3001\u7814\u7a76\u5831\u544a\u7b2c65\u53f7\u300c\u8fd1\u5e74\u306e\u4e0d\u6b63\u8abf\u67fb\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3068\u63d0\u8a00\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u524d\u63b2\u6587\u3067\u306f\u3001\u672c\u7814\u7a76\u5831\u544a\u306e\u4f5c\u6210\u76ee\u7684\u306b\u3064\u3044\u3066\u30012013\u5e74\u306b\u516c\u8868\u3057\u305f\u300c\u4e0d\u6b63\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u304c\u3001\u4e0d\u6b63\u8abf\u67fb\u4eba\u306b\u5341\u5206\u5c0a\u91cd\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u7d50\u679c\u3084\u516c\u8868\u7269\u7b49\u3092\u53c2\u8003\u306b\u3057\u3064\u3064\u3001\u300c\u554f\u984c\u304c\u3042\u308b\u4e0d\u6b63\u8abf\u67fb\u300d\u306b\u95a2\u3059\u308b\u8ab2\u984c\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u4e8b\u4f8b\u3092\u5275\u4f5c\u3057\u3001\u63d0\u8a00\u3068\u3057\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\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":[370,178,180,235,167,279,289],"tags":[114,316,128],"backnumber":[2002],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-13 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