{"id":181853,"date":"2019-08-08T10:11:45","date_gmt":"2019-08-08T01:11:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=181853"},"modified":"2019-08-07T11:14:28","modified_gmt":"2019-08-07T02:14:28","slug":"financial-instruments-article-54","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-54\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c151\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2470\u300c\u6255\u8fbc\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u90e8\u5206\u3092\u542b\u3080\u8907\u5408\u91d1\u878d\u5546\u54c1\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\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\u7b2c151\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2470<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6255\u8fbc\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u90e8\u5206\u3092\u542b\u3080<br \/>\n\u8907\u5408\u91d1\u878d\u5546\u54c1\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\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<strong>\u3000\u5c0f\u6797\u3000\u6e05\u4eba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\uff3b\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\uff5e\u246f\u306f\u3053\u3061\u3089\uff3d<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d\u2500\u53d7\u6e21\u671f\u9593\u5185\u306b\u671f\u672b\u65e5\u3092\u542b\u3080\u5834\u5408\u306e\u7d04\u5b9a\u65e5\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u3000\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d\u2015\u984d\u9762\u3088\u308a\u4f4e\u3044\u4fa1\u984d\u3067\u50b5\u5238\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u511f\u5374\u539f\u4fa1\u6cd5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-2\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u2015\u5272\u5f15\u6599\u3092\u58f2\u8cb7\u640d\u76ca\u3068\u3057\u3066\u6349\u3048\u308b\u304b\u3001\u91d1\u5229\u3068\u3057\u3066\u6349\u3048\u308b\u304b\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-3\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u3000\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u3000\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-6\/\" target=\"_blank\">\u3010\u7b2c49\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u3000\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-7\/\" target=\"_blank\">\u3010\u7b2c50\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-8\/\" target=\"_blank\">\u3010\u7b2c51\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u3000\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c86\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-17\/\" target=\"_blank\">\u3010\u7b2c86\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u3000\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c87\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-18\/\" target=\"_blank\">\u3010\u7b2c87\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u3000\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c88\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-19\/\" target=\"_blank\">\u3010\u7b2c88\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u3000\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c89\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-20\/\" target=\"_blank\">\u3010\u7b2c89\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u3000\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c124\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-48\/\" target=\"_blank\">\u3010\u7b2c124\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u3000\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c125\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246c\u300c\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-50\/\" target=\"_blank\">\u3010\u7b2c125\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246c\u3000\u300c\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c131\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246d\u300c\u4efb\u610f\u7d44\u5408\u3001\u533f\u540d\u7d44\u5408\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-51\/\" target=\"_blank\">\u3010\u7b2c131\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246d\u3000\u300c\u4efb\u610f\u7d44\u5408\u3001\u533f\u540d\u7d44\u5408\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c132\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246e\u300c\u5efa\u8a2d\u5354\u529b\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-52\/\" target=\"_blank\">\u3010\u7b2c132\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246e\u3000\u300c\u5efa\u8a2d\u5354\u529b\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c145\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246f\u300c\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-53\/\" target=\"_blank\">\u3010\u7b2c145\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246f\u3000\u300c\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\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\u3067\u306f\u3001\u300c\u73fe\u91d1\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u300d\uff08\u4ee5\u4e0b\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u3068\u3044\u3046\uff09\u306e\u4ed8\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u65b0\u682a\u4e88\u7d04\u6a29\u767a\u884c\u6642\u3001\u6a29\u5229\u884c\u4f7f\u6642\u53ca\u3073\u5931\u52b9\u6642\u306e\u767a\u884c\u8005\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\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 style=\"margin-bottom: 3px;\"><strong>\u3010\u65b0\u682a\u4e88\u7d04\u6a29\u767a\u884c\u6642\u3011<\/strong><\/p>\n<p>\u767a\u884c\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3092\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6a29\u5229\u884c\u4f7f\u6642\u3011<\/strong><\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3068\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3092\u3001\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u91d1\u53ca\u3073\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u632f\u66ff\u3048\uff08\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5931\u52b9\u6642\u3011<\/strong><\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u305a\u306b\u6a29\u5229\u884c\u4f7f\u671f\u9593\u304c\u6e80\u4e86\u3057\u3001\u5f53\u8a72\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u5931\u52b9\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u5931\u52b9\u306b\u5bfe\u5fdc\u3059\u308b\u984d\u3092\u5931\u52b9\u304c\u78ba\u5b9a\u3057\u305f\u4f1a\u8a08\u671f\u9593\u306e\u5229\u76ca\uff08\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5229\u76ca\uff09\u3068\u3057\u3066\u51e6\u7406\u3002<\/p>\n<p>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/cb_cb_s.pdf\" target=\"_blank\">\u6255\u8fbc\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u90e8\u5206\u3092\u542b\u3080\u8907\u5408\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u9069\u7528\u6307\u91dd\u7b2c17\u53f7\u300d\u3068\u3044\u3046\uff09\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<br \/>\n<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>X2\u5e74\uff14\u6708\uff11\u65e5\u3001\u4e0b\u8a18\u767a\u884c\u8981\u9818\u306b\u5f93\u3044\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u767a\u884c\u3057\u305f\u3002<\/li>\n<li>X2\u5e74\uff17\u670831\u65e5\u3001\u767a\u884c\u3057\u305f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u3046\u3061\u3001600\u500b\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u3001\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u3002<\/li>\n<li>X3\u5e74\uff13\u670831\u65e5\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u304c\u6e80\u4e86\u3057\u3001400\u500b\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6a29\u5229\u304c\u5931\u52b9\u3057\u305f\u3002<\/li>\n<\/ul>\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<p style=\"margin-bottom: 10px;\"><strong>\u3014\u767a\u884c\u8981\u9818\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\uff0e<\/strong>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\u7dcf\u984d\uff1a10,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\uff0e<\/strong>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6570\uff1a1,000\u500b\uff08\uff11\u500b\u5f53\u305f\u308a10,000\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\uff0e<\/strong>\u65b0\u682a\u4e88\u7d04\u6a29\uff11\u500b\u5f53\u305f\u308a\u767a\u884c\u3059\u308b\u682a\u5f0f\uff1a\uff15\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\uff0e<\/strong>\u6a29\u5229\u884c\u4f7f\u671f\u9593\uff1aX2\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089X3\u5e74\uff13\u670831\u65e5\u307e\u3067<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\uff0e<\/strong>\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\uff1a\uff11\u500b\u5f53\u305f\u308a10,000\u5186<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 15px;\">\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u767a\u884c\u6642<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X2\u5e74\uff14\u6708\uff11\u65e5<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-181884\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-1.png\" alt=\"\" width=\"1141\" height=\"73\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-1.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-1-300x19.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-1-1024x65.png 1024w\" sizes=\"(max-width: 1141px) 100vw, 1141px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\uff2010,000\u5186\u00d7\u767a\u884c\u65701,000\u500b<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6a29\u5229\u884c\u4f7f\u6642<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X2\u5e74\uff17\u670831\u65e5<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-181886\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-2.png\" alt=\"\" width=\"1141\" height=\"125\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-2.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-2-300x32.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-2-1024x112.png 1024w\" sizes=\"(max-width: 1141px) 100vw, 1141px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\uff2010,000\u5186\u00d7600\u500b\u00d7\uff15\u682a<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\uff2010,000\u5186\u00d7600\u500b<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u5931\u52b9\u6642<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X3\u5e74\uff13\u670831\u65e5<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-181885\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-3.png\" alt=\"\" width=\"1139\" height=\"69\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-3.png 1139w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-3-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/basic-ac151-3-1024x62.png 1024w\" sizes=\"(max-width: 1139px) 100vw, 1139px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\uff2010,000\u5186\u00d7400\u500b<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u73fe\u91d1\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u9069\u7528\u6307\u91dd\u7b2c17\u53f7\u300d\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u767a\u884c\u6642\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\u91d1\u984d\u306f\u3001\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u3068\u3057\u3066\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8868\u793a\u3057\u307e\u3059\uff08\u4e0a\u8a18\u300c<strong>\u2460\u767a\u884c\u6642<\/strong>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u3001\u5c06\u6765\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u6255\u8fbc\u8cc7\u672c\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3001\u6a29\u5229\u304c\u5931\u52b9\u3057\u305f\u5834\u5408\u306b\u306f\u6255\u8fbc\u8cc7\u672c\u3068\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308b\u8ca0\u50b5\u3067\u3082\u306a\u3044\u305f\u3081\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8868\u793a\u3057\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff15\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/bs_s.pdf\" target=\"_blank\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/bs_s.pdf#page=7\" target=\"_blank\">22\u9805<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u3001\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5f53\u8a72\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3068\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3092\u3001\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u91d1\u53ca\u3073\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\uff08\u4e0a\u8a18\u300c<strong>\u2461\u6a29\u5229\u884c\u4f7f\u6642<\/strong>\u300d\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3059\u3079\u3066\u8cc7\u672c\u91d1\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u305a\u306b\u6a29\u5229\u884c\u4f7f\u671f\u9593\u304c\u6e80\u4e86\u3057\u3001\u5f53\u8a72\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u5931\u52b9\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u5931\u52b9\u306b\u5bfe\u5fdc\u3059\u308b\u984d\u3092\u5931\u52b9\u304c\u78ba\u5b9a\u3057\u305f\u4f1a\u8a08\u671f\u9593\u306e\u5229\u76ca\uff08\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5229\u76ca\uff09\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u4e0a\u8a18\u300c<strong>\u2462\u5931\u52b9\u6642<\/strong>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u306b\u95a2\u3059\u308b\u53d6\u5f15\u306b\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u305f\u3082\u306e\u306f\u3001\u300c\u73fe\u91d1<span style=\"border-bottom: double 3px #B22222;\">\u306e\u307f<\/span>\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u300d\u5834\u5408\u306e\u53d6\u5f15\u3067\u3059\u3002<\/p>\n<p>\u5f93\u524d\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\uff08\u3044\u308f\u3086\u308b\u300c\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\uff09\u306f\u3001\u767a\u884c\u6642\u306b\u5f93\u696d\u54e1\u7b49\u304b\u3089\u73fe\u91d1\u306e\u6255\u8fbc\u307f\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u9069\u7528\u6307\u91dd\u7b2c17\u53f7\u300d\u306b\u5f93\u3063\u3066\u51e6\u7406\u3059\u308b\u5b9f\u52d9\u304c\u898b\u3089\u308c\u307e\u3057\u305f\u304c\u3001\u4eca\u822c\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2018\/2018-0112.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7<\/a>\u306e\u516c\u8868\u306b\u3088\u308a\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u5f93\u696d\u54e1\u7b49\u3078\u306e\u5831\u916c\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u308b\u6027\u8cea\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5177\u4f53\u7684\u306a\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u672c\u9023\u8f09\u306e\u300c<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c149\u56de\u3011ESOP\u2462\u300c\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-26\/\" target=\"_blank\">\u3010\u7b2c149\u56de\u3011\u3000ESOP\u2462\u300c\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a>\u300d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\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\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/cb_cb_s.pdf\" target=\"_blank\">\u6255\u8fbc\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u90e8\u5206\u3092\u542b\u3080\u8907\u5408\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5f0a\u793e\u3067\u306f\u3001\u300c\u73fe\u91d1\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u300d\uff08\u4ee5\u4e0b\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u3068\u3044\u3046\uff09\u306e\u4ed8\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u65b0\u682a\u4e88\u7d04\u6a29\u767a\u884c\u6642\u3001\u6a29\u5229\u884c\u4f7f\u6642\u53ca\u3073\u5931\u52b9\u6642\u306e\u767a\u884c\u8005\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\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":[178,167,182,290,232,250],"tags":[498,503],"backnumber":[2006],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 02:43:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181853"}],"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=181853"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181853\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=181853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=181853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=181853"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=181853"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=181853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}