{"id":194286,"date":"2020-03-19T10:14:33","date_gmt":"2020-03-19T01:14:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=194286"},"modified":"2020-03-18T16:38:57","modified_gmt":"2020-03-18T07:38:57","slug":"institutional-accounting-article-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-36\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c33\u56de\u3011\u300c\u914d\u5f53\u539f\u8cc7\u306e\u8a18\u8f09\u30df\u30b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c33\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u914d\u5f53\u539f\u8cc7\u306e\u8a18\u8f09\u30df\u30b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b33\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306e\u6ce8\u8a18\u3067\u3001\u6c7a\u7b97\u66f8\u306b\u7167\u3089\u3059\u3068\u554f\u984c\u304c\u5224\u660e\u3059\u308b\u8a18\u8f09\u304c\u3042\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-194307\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-1.png\" alt=\"\" width=\"1467\" height=\"815\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-1.png 1467w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-1-300x166.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-1-1024x568.png 1024w\" sizes=\"(max-width: 1467px) 100vw, 1467px\" \/><\/a><\/p>\n<p><span style=\"color: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-194399\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-2-1.png\" alt=\"\" width=\"1749\" height=\"757\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-2-1.png 1749w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-2-1-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-2-1-1024x443.png 1024w\" sizes=\"(max-width: 1749px) 100vw, 1749px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-194308\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-3.png\" alt=\"\" width=\"2035\" height=\"817\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-3.png 2035w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-3-300x120.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-3-1024x411.png 1024w\" sizes=\"(max-width: 2035px) 100vw, 2035px\" \/><\/a><\/p>\n<p>\u30d2\u30f3\u30c8\u306f\u4eca\u56de\u306e\u30bf\u30a4\u30c8\u30eb\u306b\u3042\u308b\u3068\u304a\u308a\u3001\u300c\u914d\u5f53\u539f\u8cc7\u300d\u306b\u95a2\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-4-1024x568.png 1024w\" sizes=\"(max-width: 1467px) 100vw, 1467px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u6b63\u89e3\u4e8b\u4f8b\u306e\u8d64\u4e38\u3067\u56f2\u3093\u3060\u3068\u304a\u308a\u3001\u914d\u5f53\u539f\u8cc7\u306f<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u3067\u306f\u306a\u304f\u3001<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u3068\u3059\u3079\u304d\u3067\u3057\u305f\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u914d\u5f53\u539f\u8cc7\u306b\u306f\u3001<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u3068<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u306e\uff12\u3064\u304c\u3042\u308a\u307e\u3059\uff08\u53b3\u5bc6\u306b\u306f\u3001\u300c<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u300d\u3068\u300c<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u300d\uff09\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u3068\u306f\u3001\u4f1a\u793e\u304c\u3053\u308c\u307e\u3067\u306b\u7372\u5f97\u3057\u3066\u304d\u305f\u5229\u76ca\u306e\u7d2f\u7a4d\u306e\u3053\u3068\u3067\u3001\u305d\u3053\u304b\u3089\u682a\u4e3b\u306b\u914d\u5f53\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u306e\u306f\u3001\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u7406\u89e3\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u4f1a\u793e\u304c\u4e88\u60f3\u5916\u306e\u8d64\u5b57\u6c7a\u7b97\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u7b49\u3067\u3001<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u304c\u30de\u30a4\u30ca\u30b9\u5024\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u76f4\u611f\u7684\u306b\u306f\u914d\u5f53\u3067\u304d\u306a\u3044\u304b\u306e\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u5b9f\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u304c\u3042\u308c\u3070\u3001\u305d\u3053\u304b\u3089\u914d\u5f53\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u3068\u306f\u3001\u682a\u4e3b\u306e\u4f1a\u793e\u3078\u306e\u6255\u8fbc\u8cc7\u672c\u306b\u95a2\u308f\u308b\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u5270\u4f59\u91d1\u3067\u3059\u3002\u305d\u306e\u3046\u3061\u8cc7\u672c\u6e96\u5099\u91d1\u4ee5\u5916\u306e\u3082\u306e\u304c\u914d\u5f53\u539f\u8cc7\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u304c\u300c<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u300d\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8cc7\u672c\u91d1\u53ca\u3073\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u3057\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u5270\u4f59\u91d1\u3084\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u4fa1\u984d\u8d85\u306e\u4fa1\u984d\u3067\u58f2\u5374\u7b49\u3057\u305f\u5834\u5408\u306e\u5dee\u984d\u3067\u3059\u3002<\/p>\n<p>\u5c11\u3057\u96e3\u3057\u3044\u8a71\u304c\u7d9a\u304d\u307e\u3057\u305f\u304c\u3001\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3066\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306e\u5177\u4f53\u7684\u6570\u5024\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b33\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u914d\u5f53\u539f\u8cc7\u306f<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u3067\u3042\u308b\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u4f1a\u793e\u306e\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3001<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u306e\u6b8b\u9ad8\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u306e\u3046\u3061\u300c<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u300d\u306e\u6b8b\u9ad8\u306e\u3068\u3053\u308d\u3067\u3059\u3002\u305d\u3053\u304c\u914d\u5f53\u539f\u8cc7\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3059\u308b\u3068\u3001\u3053\u308c\u304c\u30de\u30a4\u30ca\u30b9\u5024\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u3053\u3053\u304b\u3089\u306f\u914d\u5f53\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-194310\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-5.png\" alt=\"\" width=\"2067\" height=\"1177\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-5.png 2067w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-5-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/keisan-mis33-5-1024x583.png 1024w\" sizes=\"(max-width: 2067px) 100vw, 2067px\" \/><\/a><\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u300d\u304b\u3089\u914d\u5f53\u3067\u304d\u306a\u3044\u304b\u3092\u898b\u3066\u307f\u307e\u3059\u3002\u305d\u306e\u6b8b\u9ad8\u306f1,500\u767e\u4e07\u5186\u3002\u4f1a\u793e\u6cd5\u306e\u898f\u5236\u306b\u3088\u308b\u5206\u914d\u306e\u4e0a\u9650\u984d\uff08\u5206\u914d\u53ef\u80fd\u984d\uff09\u306f\u3001\u3053\u306e\u8cc7\u6599\u304b\u3089\u5224\u65ad\u3059\u308b\u9650\u308a1,423\u767e\u4e07\u5186\uff08<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>1,500\uff0b<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u25b327\uff0d\u81ea\u5df1\u682a\u5f0f50\uff1d1,423\uff09\u3002\u6ce8\u8a18\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u914d\u5f53\u91d1\u7dcf\u984d\u306f1,234\u767e\u4e07\u5186\u3067\u3059\u3002\u914d\u5f53\u91d1\u7dcf\u984d\u306f<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u53ca\u3073\u5206\u914d\u53ef\u80fd\u984d\u306e\u3044\u305a\u308c\u306e\u67a0\u5185\u306b\u3082\u53ce\u307e\u3063\u3066\u304a\u308a\u3001<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u304b\u3089\u914d\u5f53\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u3053\u306e\u914d\u5f53\u306e\u539f\u8cc7\u306f\u300c<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u300d\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u306a\u305c\u3001\u30df\u30b9\u304c\u898b\u9003\u3055\u308c\u305f\u306e\u304b<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u306a\u305c\u3053\u3046\u3057\u305f\u30df\u30b9\u304c\u898b\u9003\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u3082\u89e6\u308c\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4eca\u56de\u306e\u5834\u5408\u306f\u7279\u5fb4\u7684\u306a\u3053\u3068\u304c\uff11\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u9023\u7d50\u3068\u500b\u5225\u3067\u696d\u7e3e\u304c\u6b63\u53cd\u5bfe\u3060\u3063\u305f<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u898b\u308b\u3068\u3001\u5f53\u671f\u306e\u696d\u7e3e\u306f\u9ed2\u5b57\uff08\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\uff09\u3067\u3059\u304c\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u898b\u308b\u3068\u3001\u8d64\u5b57\uff08\u5f53\u671f\u7d14\u640d\u5931\uff09\u3067\u3059\u3002\u9023\u7d50\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u306e\u6570\u5024\u3092\u4f7f\u3063\u3066\u7d4c\u55b6\u5224\u65ad\u3059\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u304b\u3089\u3001\u3053\u306e\u4f1a\u793e\u3067\u306f\u696d\u7e3e\u826f\u597d\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u304c\u652f\u914d\u7684\u3060\u3063\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u8a8d\u8b58\u306e\u4e0b\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u306e\u5f53\u671f\u672b\u6b8b\u9ad8\u304c1,918\u767e\u4e07\u5186\u3068\u3001\u914d\u5f53\u91d1\u7dcf\u984d\u306e1,234\u767e\u4e07\u5186\u3092\u4e0a\u56de\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u8aa4\u8a8d\u306e\u539f\u56e0\u306b\u306a\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u914d\u5f53\u306f\u500b\u5225\u8a08\u7b97\u66f8\u985e\u3092\u30d9\u30fc\u30b9\u306b\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u306e\u6570\u5024\u3092\u898b\u3066\u3001<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5229\u76ca\u5270\u4f59\u91d1<\/span>\u304b\u3089\u914d\u5f53\u3057\u3066\u3082\u554f\u984c\u306a\u3044\u3068\u52d8\u9055\u3044\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u3053\u306e\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u304b\u3089\u914d\u5f53\u53ef\u80fd\u3060\u3063\u305f\u306e\u3067\u3001\u307e\u3060\u3088\u304b\u3063\u305f\u3067\u3059\u3002<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8cc7\u672c\u5270\u4f59\u91d1<\/span>\u3082\u5341\u5206\u306b\u306a\u3051\u308c\u3070\u3001\u914d\u5f53\u4e0d\u80fd\u3068\u306a\u308a\u3001\u3053\u308c\u306f\u3082\u3046\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u306f\u6e08\u307e\u3055\u308c\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3046\u3063\u304b\u308a\u30df\u30b9\u3068\u3044\u3046\u306e\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u300c\u9593\u9055\u3048\u305f\u3089\u76f4\u305b\u3070\u3088\u3044\u300d\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002\u7279\u306b\u914d\u5f53\u95a2\u9023\u306e\u6ce8\u8a18\u4e8b\u9805\u3067\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u81f4\u547d\u7684\u306a\u30df\u30b9\u306b\u3064\u306a\u304c\u308b<\/span>\u3053\u3068\u3055\u3048\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u5341\u5206\u306b\u6c17\u3092\u3064\u3051\u3066\u3044\u304d\u305f\u3044\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u914d\u5f53\u95a2\u9023\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u81f4\u547d\u7684\u306a\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u5341\u5206\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/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>\u3010\u4e8b\u4f8b33\uff0d\uff11\u3011\u306f\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\u30df\u30b9\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3082\u3001\u7d50\u69cb\u3001\u91cd\u5927\u306a\u30df\u30b9\u3067\u3059\u3002<br \/>\n\u30df\u30b9\u306e\u5834\u6240\u306f\u3001\uff13\uff0e\uff08\uff12\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u4e2d\u3067\u3059\u304c\u3001\u3053\u306e\u6ce8\u8a18\u3060\u3051\u3092\u773a\u3081\u3066\u3044\u3066\u3082\u3001\u898b\u3064\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u682a\u4e3b\u8cc7\u672c\u7b49\u306e\u6570\u5024\u3092\u5408\u308f\u305b\u3066\u898b\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3001\u308f\u304b\u3089\u306a\u3044\u3067\u3057\u3087\u3046\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":[178,488,167,182,290,232],"tags":[611,498,503],"backnumber":[2037],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-22 21:53:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194286"}],"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=194286"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194286\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=194286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=194286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=194286"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=194286"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=194286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}