{"id":196762,"date":"2020-04-09T10:13:54","date_gmt":"2020-04-09T01:13:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196762"},"modified":"2020-04-08T20:17:47","modified_gmt":"2020-04-08T11:17:47","slug":"revenue-article-62","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-62\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c157\u56de\u3011\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2461\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\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\u7b2c157\u56de\u3011\u3000\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2461<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\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\u3000<strong>\u5c0f\u6797\u3000\u6e05\u4eba<\/strong><\/p>\n<p>&nbsp;<\/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:#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>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\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>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e<span style=\"color: #000080;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #000080;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\uff08\uff11\uff09\u3000<\/strong><\/span> \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\uff08\uff12\uff09\u3000<\/strong><\/span> \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\uff08\uff13\uff09\u3000<\/strong><\/span> \u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\uff08\uff14\uff09\u3000<\/strong><\/span> \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\uff08\uff15\uff09\u3000<\/strong><\/span> \u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p>\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u3001\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u5145\u8db3\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u305f\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\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\/20180330_02.pdf#page=4\" target=\"_blank\">\u7b2c16\uff5e17\u9805<\/a>\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<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>X1\u5e74\uff14\u6708\u306b\u3001\uff21\u793e\u306f\uff22\u793e\uff08\u9867\u5ba2\uff09\u3068\u3001\u6a19\u6e96\u7684\u306a\u5546\u54c1\uff39\u306e\u8ca9\u58f2\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\uff11\u3064\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002\u306a\u304a\u3001\uff21\u793e\u306f\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u3067\u3042\u308b\u3002<\/li>\n<li>\uff21\u793e\u306f\u3001X1\u5e74\uff14\u6708\u306b\u5546\u54c1\uff39\u3092\uff22\u793e\u306b\u5f15\u304d\u6e21\u3057\u3001X1\u5e74\uff14\u6708\u304b\u3089X3\u5e74\uff13\u6708\u307e\u3067\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u3002<\/li>\n<li>\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5bfe\u4fa1\u306e\u984d\u306f6,000\u5343\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u5546\u54c1\uff39\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f4,000\u5343\u5186\u3001\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f2,000\u5343\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6d88\u8cbb\u7a0e\u7b49\u306f\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\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<p><strong>\u2460\u3000X1\u5e74\uff14\u6708\u671f<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5546\u54c1\uff39\u306b\u304b\u304b\u308b\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196895\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-1.png\" alt=\"\" width=\"400\" height=\"41\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-1.png 1343w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-1-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-1-1024x104.png 1024w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p><strong>\u2461\u3000X2\u5e74\uff13\u6708\u671f<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196949\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2.png\" alt=\"\" width=\"400\" height=\"42\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2-300x31.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2-1024x107.png 1024w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p><strong>\u2462\u3000X3\u5e74\uff13\u6708\u671f<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196949\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2.png\" alt=\"\" width=\"400\" height=\"42\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2-300x31.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/basic-ac157-2-1024x107.png 1024w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<h4><\/h4>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u8a2d\u4f8b\u3092\u3082\u3068\u306b\u3001\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3057\u305f\u304c\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\u306e\u691c\u8a0e\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u3068\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u3067\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u5358\u4f4d\u300d\u3092\u8b58\u5225\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p>\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011<br \/>\n\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3057\u307e\u3059\u3002\u672c\u8a2d\u4f8b\u306e\u5834\u5408\u3001\u5546\u54c1\uff39\u306e\u8ca9\u58f2\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u5951\u7d04\u3092\u4e00\u4f53\u306e\u5951\u7d04\u3068\u3057\u3066\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011<br \/>\n\u5546\u54c1\uff39\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u3092\u5225\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6b21\u306b\u3001\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u3068\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011\u3067\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u984d\u300d\u3092\u6e2c\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p>\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011<br \/>\n\u5546\u54c1\uff39\u306e\u8ca9\u58f2\u53ca\u3073\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u5951\u7d04\u306e\u91d1\u984d\u3088\u308a6,000\u5343\u5186\u3068\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u30b9\u30c6\u30c3\u30d7\uff14\u3011<br \/>\n\u5546\u54c1\uff39\u53ca\u3073\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f15\u4fa1\u683c6,000\u5343\u5186\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u307e\u3059\u3002\u300c\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u300d\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u72ec\u7acb\u3057\u3066\u4f01\u696d\u304c\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u4fa1\u683c\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u672c\u8a2d\u4f8b\u306e\u5834\u5408\u3001\u5546\u54c1\uff39\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u5225\u500b\u306b\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u4fa1\u683c\u3092\u3044\u3044\u3001\u5546\u54c1\uff39\u306e\u53d6\u5f15\u4fa1\u683c\u306f4,000\u5343\u5186\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15\u4fa1\u683c\u306f2,000\u5343\u5186\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n\u6700\u5f8c\u306b\u3001\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011\u3067\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306e\u6642\u671f\uff08\u30bf\u30a4\u30df\u30f3\u30b0\uff09\u300d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p>\u3010\u30b9\u30c6\u30c3\u30d7\uff15\u3011<br \/>\n\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u304d\u3001\u5546\u54c1\uff39\u306e\u8ca9\u58f2\u306f\u4e00\u6642\u70b9\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u5224\u65ad\u3057\u3001\u5546\u54c1\uff39\u306e\u5f15\u6e21\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\uff08<strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009\u2460<\/strong>\u3092\u53c2\u7167\uff09\u3002<br \/>\n\u307e\u305f\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u5224\u65ad\u3057\u3001\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u306e\uff12\u5e74\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\uff08<strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009\u2461<\/strong>\u53ca\u3073<strong>\u2462<\/strong>\u3092\u53c2\u7167\uff09\u3002 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/basic-ac157-3-3-1024x673.png 1024w\" sizes=\"(max-width: 3029px) 100vw, 3029px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\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<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\uff08\u5e73\u621030\u5e74\uff13\u670830\u65e5\uff09<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/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>\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>Question<br \/>\n\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":196895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[549,375],"backnumber":[2040],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-10 13:29:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196762"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=196762"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196762\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media\/196895"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=196762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=196762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=196762"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=196762"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=196762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}