{"id":196008,"date":"2020-02-17T10:38:08","date_gmt":"2020-02-17T01:38:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196008"},"modified":"2020-02-17T10:36:41","modified_gmt":"2020-02-17T01:36:41","slug":"tax-effects-report-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-23\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u3092\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br \/>\n<strong>\u8db3\u7acb\u3000\u597d\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u3068\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-129\/\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c<\/a>\u3001\u4ee4\u548c\uff12\u5e74\uff11\u670831\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u306f2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3042\u308b\u304c\u3001\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u7b2c44\u9805\u306b\u5f93\u3046\u3068\u30012022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u884c\u3046\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u304a\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\uff08\u7279\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\uff09\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3064\u307e\u308a\u3001\u672c\u6765\u3001\u4e88\u5b9a\u3069\u304a\u308a\u30012020\u5e74\uff13\u6708\u306b\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u30012020\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u304b\u3089\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u5b9f\u7684\u306b\u8003\u3048\u305f\u5834\u5408\u3001\u653f\u7701\u4ee4\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u306e\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u306f\u3001\u6642\u9593\u7684\u306b\u3082\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u3067\u306f\u30012020\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u304b\u3089\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u3092\u3059\u3079\u304d\u304b\u3092\u793a\u3059\u305f\u3081\u306b\u300e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c58\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u300f\uff08\u4ee5\u4e0b\u300c\u516c\u958b\u8349\u6848\u300d\u3068\u3044\u3046\uff09\u3092\u4f5c\u6210\u3057\u30012020\u5e74\uff12\u670813\u65e5\u306b\u516c\u8868\u3001\u5e83\u304f\u610f\u898b\u3092\u52df\u96c6\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-0213.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c58\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u516c\u958b\u8349\u6848\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color: #F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u6539\u5ec3\u3092ASBJ\u304c\u884c\u3046\u307e\u3067\u306e\u9593\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u3066\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u7b2c44\u9805\u306e\u5b9a\u3081\u3092\u9069\u7528\u305b\u305a\u3001\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u8a73\u7d30\u304c\u308f\u304b\u308a\u3001\u4ee5\u4e0b\u306e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u3001\u300c\u4eca\u307e\u3067\u306e\u307e\u307e\u3067\u3088\u3044\u3001\u305f\u3060\u3057\u3001\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u300d\u3068\u3044\u3046\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/renketu-1_5.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09<\/a>\u300d<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/renketu-2_5.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u5bfe\u8c61<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color: #F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p>\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u306f\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u53ca\u3073\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u3088\u308a\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u3092\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u3001\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u300d\u306f\u65e2\u306b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3042\u308a\u3001\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u3088\u308a\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u300d\u3068\u306f\u3001\u6765\u671f\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6765\u671f\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3082\u4eca\u671f\u306e\u672c\u6c7a\u7b97\uff08\u3042\u308b\u3044\u306f\u7b2c\uff13\u56db\u534a\u671f\uff09\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u53c8\u306f\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u5bfe\u8c61\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u305f\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff08\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306a\u3069\uff09\u3082\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u898b\u76f4\u3057\u3082\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u304c\u3001\u9069\u7528\u5bfe\u8c61\u306f\u3042\u304f\u307e\u3067\u65e2\u306b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3068\u6765\u671f\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3067\u3042\u308a\u3001\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\uff08\u6765\u671f\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3092\u9664\u304f\uff09\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u3092\u8981\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f8b\u3048\u3070\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u91cd\u8981\u6027\u306e\u306a\u3044\u4f01\u696d\u3067\u306f\u3001\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u5834\u5408\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u9078\u629e\u9069\u7528\u306b\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u516c\u958b\u8349\u6848\u304c\u5b9f\u73fe\u3057\u305f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3042\u304f\u307e\u3067\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c5\u53f7\u7b49\u306e\u6539\u5ec3\u3092ASBJ\u304c\u884c\u3046\u307e\u3067\u306e\u9593\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c5\u53f7\u7b49\u306e\u898b\u76f4\u3057\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u3067\u306f\u30012020\u5e74\uff14\u6708\u4ee5\u964d\u306b\u4e88\u5b9a\u3055\u308c\u308b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8ad6\u70b9\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color: #F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3044\u3066\u7b97\u5b9a\u3055\u308c\u308b\u9023\u7d50\u6cd5\u4eba\u7a0e\u306e\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u306e\u652f\u51fa\u53c8\u306f\u53ce\u5165\u3092\u6e1b\u5c11\u53c8\u306f\u5897\u52a0\u3055\u305b\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u4f01\u696d\u306e\u5206\u985e\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u7b2c15\u9805\u304b\u3089\u7b2c32\u9805\u306b\u5f93\u3063\u3066\u5224\u65ad\u3055\u308c\u308b\u4f01\u696d\u306e\u5206\u985e\uff09\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u500b\u5225\u4f01\u696d\u306e\u5206\u985e\u306e\u307f\u3067\u306f\u306a\u304f\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u5206\u985e\u3082\u8003\u616e\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u3088\u3046\u306a\u65e2\u5b58\u306e\u5b9a\u3081\u306b\u95a2\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3079\u304d\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u3067\u306f\u3001\u5358\u4e00\u4e3b\u4f53\u6982\u5ff5\u306b\u57fa\u3065\u304f\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u3055\u308c\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u5358\u306b\u5408\u8a08\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3057\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u898b\u76f4\u3059\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u4f01\u696d\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3057\u3066\u306e\u4f01\u696d\u306e\u5206\u985e\u3092\u884c\u3044\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u3088\u3046\u306a\u65e2\u5b58\u306e\u5b9a\u3081\u306b\u95a2\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3079\u304d\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u516c\u958b\u8349\u6848\u306e\u5185\u5bb9\u3068\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0a\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u304b\u30892020\u5e74\uff13\u6708\u671f\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u308b\u4f01\u696d\u3068\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u3001\uff08\u5f53\u7136\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u304c\uff09\u4e00\u5b89\u5fc3\u3067\u304d\u308b\u5185\u5bb9\u3060\u308d\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\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>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c\uff12\u5e74\uff11\u670831\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,258,167,231,289],"tags":[701,373,514],"backnumber":[2031],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 09:08:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196008"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=196008"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196008\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=196008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=196008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=196008"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=196008"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=196008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}