{"id":196201,"date":"2020-02-27T10:18:56","date_gmt":"2020-02-27T01:18:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196201"},"modified":"2020-02-26T18:38:12","modified_gmt":"2020-02-26T09:38:12","slug":"corporation-article-861","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-861\/","title":{"rendered":"\u3014\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u3015\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300c\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u300d\u300c\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u300d\u300c\u6cd5\u4eba\u306e\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"font-size: 13px;\">\u3014\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u3015<\/span><\/strong><\/span><br \/>\n<strong>\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u300d<br \/>\n\u300c\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u300d<br \/>\n\u300c\u6cd5\u4eba\u306e\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u300d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6539\u6b63\u4e8b\u9805\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\u3002<a title=\"\u3014\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u3015\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u652f\u63f4\u3059\u308b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49\u300d\u53ca\u3073\u300c\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3068\u5ef6\u9577\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-857\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u306f\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u652f\u63f4\u3059\u308b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49\u300d\u53ca\u3073\u300c\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3068\u5ef6\u9577\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3002<\/p>\n<p>\u6700\u7d42\u56de\u3068\u306a\u308b\u3010\u7b2c\uff14\u56de\u3011\u306f\u300c\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u300d\u53ca\u3073\u300c\u6cd5\u4eba\u306e\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div> <!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3044\u3066\u3001800\u4e07\u5186\u307e\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u308b\u8efd\u6e1b\u7a0e\u7387\u306f\u672c\u676519\uff05\u3060\u304c\u3001\u5e73\u621031\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u307e\u3067\u306f\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308a15\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u63aa\u7f6e\u306f\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u5bfe\u8c61\u3067\u3042\u3063\u305f\u304c\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\uff12\u5e74\u9593\uff08\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09\u5ef6\u9577\u3055\u308c\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u300115\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6cd5\u4eba\u7a0e\u7387\uff08\u5e73\u621031\u5e74\uff13\u6708\u671f\u3068\u5909\u5316\u306a\u3057\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-196246\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-1.png\" alt=\"\" width=\"1204\" height=\"360\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-1.png 1204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-1-300x89.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-1-1024x306.png 1024w\" sizes=\"(max-width: 1204px) 100vw, 1204px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052<\/strong><\/h4>\n<p>\u300c\u793e\u4f1a\u4fdd\u969c\u306e\u5b89\u5b9a\u8ca1\u6e90\u306e\u78ba\u4fdd\u7b49\u3092\u56f3\u308b\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3092\u884c\u3046\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u300d\uff08\u6539\u6b63\u6d88\u8cbb\u7a0e\u6cd5\uff09\u306b\u3088\u3063\u3066\u3001\u4ee4\u548c\u5143\u5e7410\u6708\uff11\u65e5\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\uff08\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u542b\u3080\uff09\u306e\u7a0e\u7387\u304c10\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002\u307e\u305f\u3001\u3053\u308c\u3068\u540c\u6642\u306b\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u3082\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196247\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-2.png\" alt=\"\" width=\"550\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-2.png 1121w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-2-300x106.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/R2taxshinkoku4-2-1024x362.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4e0b\u8a18\u306e\u98f2\u98df\u6599\u54c1\u53ca\u3073\u65b0\u805e\u306e\u8b72\u6e21\u3067\u3042\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<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u98f2\u98df\u6599\u54c1<\/span><\/strong>\uff1a<\/p>\n<p style=\"margin-bottom: 10px;\">\u98df\u54c1\u8868\u793a\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u98df\u54c1\uff08\u3059\u3079\u3066\u306e\u98f2\u98df\u6599\u54c1\uff09\u3002\u305f\u3060\u3057\u3001\u9152\u985e\u3001\u533b\u85ac\u54c1\u7b49\u3001\u5916\u98df\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306f\u5bfe\u8c61\u5916\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u65b0\u805e<\/span><\/strong>\uff1a<\/p>\n<p style=\"margin-bottom: 3px;\">\u9031\uff12\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u65b0\u805e\u3067\u3001\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u306b\u3088\u308a\u8b72\u6e21\u3055\u308c\u308b\u3082\u306e\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u58f2\u5e97\u306a\u3069\u3067\u306e\u8cfc\u5165\u306f\u5bfe\u8c61\u5916\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u65b0\u7a0e\u738710\uff05\u3001\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u3001\u65e7\u7a0e\u7387\uff18\uff05\u304c\u6df7\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u3068\u65e7\u7a0e\u7387\uff18\uff05\u306f\u3001\u540c\u3058\uff18\uff05\u3068\u3044\u3063\u3066\u3082\u6d88\u8cbb\u7a0e\u7387\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u306e\u5185\u8a33\u304c\u7570\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f15\u3092\u3053\u308c\u3089\u306e\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u96c6\u8a08\u3057\u305f\u4e0a\u3067\u3001\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306e\u524d\u5f8c\u306b\u304a\u3044\u3066\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u304c\u5f37\u5236\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e3b\u306a\u7d4c\u904e\u63aa\u7f6e\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u65c5\u5ba2\u904b\u8cc3\u3001\u6620\u753b\u30fb\u6f14\u5287\u7b49\u306e\u5165\u5834\u6599\u7b49\u306e\u7a0e\u7387\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u7a0e\u7387\u5f15\u4e0a\u3052\u5f8c\u306b\u96fb\u8eca\u7b49\u306b\u4e57\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u7387\u5f15\u4e0a\u3052\u524d\u306b\u4ee3\u91d1\u3092\u9818\u53ce\u3059\u308b\u5834\u5408\u306f\u3001\u65e7\u7a0e\u7387\uff18\uff05\u304c\u9069\u7528\u3055\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-bottom: 3px; margin-top: -10px;\"><span style=\"color: #333399;\"><strong>\u300a\u8acb\u8ca0\u5de5\u4e8b\u7b49\u306e\u7a0e\u7387\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5b8c\u6210\u30fb\u8b72\u6e21\u304c\u7a0e\u7387\u5f15\u4e0a\u3052\u5f8c\u306b\u306a\u308b\u8acb\u8ca0\u5de5\u4e8b\u7b49\u3067\u3082\u3001\u6307\u5b9a\u65e5\uff08\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\uff09\u3088\u308a\u524d\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308c\u3070\u3001\u65e7\u7a0e\u7387\uff18\uff05\u304c\u9069\u7528\u3055\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-bottom: 3px; margin-top: -10px;\"><span style=\"color: #333399;\"><strong>\u300a\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051\u306e\u7a0e\u7387\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u7a0e\u7387\u5f15\u4e0a\u3052\u524d\u304b\u3089\u7d99\u7d9a\u3059\u308b\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u3001\u6307\u5b9a\u65e5\uff08\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\uff09\u3088\u308a\u524d\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7a0e\u7387\u5f15\u4e0a\u3052\u5f8c\u3082\u65e7\u7a0e\u7387\uff18\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6cd5\u4eba\u306e\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2018\/2018-0314.html\" target=\"_blank\">\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c38\u53f7\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u3002\u4eee\u60f3\u901a\u8ca8\u306f\u68da\u5378\u8cc7\u7523\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffffff;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u27a4<\/span>\u671f\u672b\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u6cd5\u4eba\u304c\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u306e\u4e0a\u3001\u8a55\u4fa1\u640d\u76ca\u3092\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\u27a4<\/span>\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u4e0a\u6642\u671f<\/strong><\/p>\n<p style=\"margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\u27a4<\/span>\u672a\u6c7a\u6e08\u306e\u4fe1\u7528\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u672a\u6c7a\u6e08\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u4fe1\u7528\u53d6\u5f15\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u8a08\u7b97\u3057\u305f\u640d\u76ca\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p 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>\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6539\u6b63\u4e8b\u9805\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\u3002\u3010\u7b2c\uff13\u56de\u3011\u306f\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u652f\u63f4\u3059\u308b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49\u300d\u53ca\u3073\u300c\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3068\u5ef6\u9577\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3002<br \/>\n\u6700\u7d42\u56de\u3068\u306a\u308b\u3010\u7b2c\uff14\u56de\u3011\u306f\u300c\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u300d\u53ca\u3073\u300c\u6cd5\u4eba\u306e\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[186,177,167,181,290],"tags":[653,611,332,433,335],"backnumber":[2034],"series":[999],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 03:22:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196201"}],"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=196201"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196201\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=196201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=196201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=196201"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=196201"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=196201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}