{"id":204850,"date":"2020-07-02T10:11:17","date_gmt":"2020-07-02T01:11:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204850"},"modified":"2020-07-01T15:01:27","modified_gmt":"2020-07-01T06:01:27","slug":"accounting-article-92","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-92\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300a\u7279\u5225\u7de8\u300b\u30b3\u30ed\u30ca\u798d\u304c\u5909\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u300d\uff5e\u305d\u306e\uff11\uff1a\u8cc7\u7523\u30fb\u4e8b\u696d\u4fa1\u5024\u306e\u6e1b\u5c11\u304c\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\uff2d\uff06\uff21\u306e\u8996\u70b9\u3092\u5909\u3048\u308b\uff5e"},"content":{"rendered":"<div 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cc7\u7523\u30fb\u4e8b\u696d\u4fa1\u5024\u306e\u6e1b\u5c11\u306b\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044\uff2d\uff06\uff21\u306e\u5bfe\u4fa1<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u4eca\u5f8c\u3057\u3070\u3089\u304f\u306e\u9593\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u58f2\u308a\u624b\u5074\u304b\u3089\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u76f8\u8ac7\u304c\u5bc4\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; border: 2px dotted #800000; background-color: #ffffff; border-radius: 5px; margin-bottom: 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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\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5546\u54c1\u306b\u5b63\u7bc0\u3082\u306e\u304c\u591a\u304f\u3001\u5728\u5eab\u304c\u58f2\u308a\u7269\u306b\u306a\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u9589\u5e97\u3092\u6c7a\u3081\u305f\u5e97\u8217\u304c\u8907\u6570\u3042\u308a\u3001\u305d\u306e\u5206\u306e\u58f2\u4e0a\u304c\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5de5\u5834\u304c\u7a3c\u50cd\u4f11\u6b62\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u3001\u5f53\u5206\u306e\u9593\u3001\u4eca\u306e\u8a2d\u5099\u53f0\u6570\u306f\u5fc5\u8981\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u4e0d\u52d5\u7523\u3092\u4eee\u306b\u58f2\u308a\u306b\u51fa\u3057\u3066\u3082\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306a\u9ad8\u5024\u306f\u4ed8\u304b\u306a\u3044\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u58f2\u4e0a\u304c\u6025\u6e1b\u3057\u305f\u307e\u307e\u5143\u306e\u72b6\u614b\u306b\u623b\u308b\u3042\u3066\u306f\u306a\u304f\u3001\u3053\u308c\u307e\u3067\u306e\u7a3c\u304e\u306f\u671f\u5f85\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u682a\u5f0f\u306a\u3069\u6295\u8cc7\u904b\u7528\u3057\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u306e\u5024\u52d5\u304d\u304c\u8352\u304f\u3001\u4e0b\u843d\u3057\u305f\u307e\u307e\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u7d99\u7d9a\u304c\u56f0\u96e3\u3068\u306a\u308a\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3084\u5b50\u4f1a\u793e\u3078\u306e\u8cb8\u4ed8\u304c\u7126\u3052\u4ed8\u304d\u305d\u3046\u3060\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u53d6\u5f15\u5148\u304c\u7834\u7dbb\u3057\u3001\u58f2\u639b\u91d1\u3001\u672a\u53ce\u5165\u91d1\u3001\u8cb8\u4ed8\u91d1\u306a\u3069\u306e\u56de\u53ce\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u3002<\/p>\n<\/div>\n<p>\u4e00\u4f8b\u3067\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u8981\u7d20\u306e\uff11\u3064\u3084\u3001\u8907\u6570\u306b\u5f53\u3066\u306f\u307e\u308b\u4f01\u696d\u306f\u5897\u3048\u3066\u3044\u308b\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u8cc7\u7523\u3084\u4e8b\u696d\u81ea\u4f53\u306e\u4fa1\u5024\u304c\u4e0b\u843d\u3001\u4f4e\u4e0b\u3001\u304d\u640d\u3057\u305f\u5834\u5408\u306b\u3001\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044\u306e\u306f\u3001\uff2d\uff06\uff21\u306e\u5bfe\u4fa1\u3067\u3059\u3002\u4e8b\u696d\u3092\u8b72\u6e21\u3059\u308b\u969b\u306e\u53d6\u5f15\u4fa1\u984d\u3084\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u969b\u306e\u4fa1\u984d\u304c\u5909\u308f\u308b\u306e\u3067\u3001\u58f2\u3063\u3066\u5165\u3063\u3066\u304f\u308b\u304a\u91d1\u306e\u898b\u8fbc\u307f\u984d\u304c\u3001\u5f93\u6765\u306e\u6c34\u6e96\u3088\u308a\u5c11\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\u4f59\u529b\u306e\u3042\u308b\u8cb7\u3044\u624b\u306a\u3089\u3001\u5b89\u3044\u8cb7\u3044\u7269\u304c\u53ef\u80fd\u306a\u6a5f\u4f1a\u304c\u8a2a\u308c\u305f\u3001\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306eB\/S\u3067\u306f\u3001\u666e\u6bb5\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u8cc7\u7523\u306f\u7c3f\u4fa1\u3067\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u8cc7\u7523\u3084\u4e8b\u696d\u306e\u4fa1\u5024\u304c\u843d\u3061\u305f\u5834\u5408\u3001\u3053\u306e\u524d\u63d0\u3092\u5d29\u3055\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u7c3f\u4fa1\u3092\u4e0b\u843d\u3057\u3066\u3044\u308b\u6642\u4fa1\u306b\u7f6e\u304d\u63db\u3048\u308b\u3068\u3001\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u4e0a\u3001\u305d\u306e\u5206\u3060\u3051\u640d\u5931\u3092\u751f\u3058\u3055\u305b\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001P\/L\u306e\u5229\u76ca\u91d1\u984d\u306f\u5f53\u521d\u3088\u308a\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001B\/S\u3082\u305d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u8cc7\u7523\u306e\u4e0b\u843d\u984d\u76f8\u5f53\u3060\u3051\u3001\u7d14\u8cc7\u7523\u3082\u76ee\u6e1b\u308a\u3057\u307e\u3059\u3002\u76ee\u5148\u306e\u8cc7\u91d1\u4e0d\u8db3\u3092\u501f\u5165\u3067\u8cc4\u3048\u3070\u3001\u8ca0\u50b5\u304c\u81a8\u3089\u3080\u306e\u3067\u3001\u88ab\u5bb3\u72b6\u6cc1\u304c\u5927\u304d\u3044\u3068\u3001\u50b5\u52d9\u8d85\u904e\uff08\u8ca0\u50b5\uff1e\u8cc7\u7523\u3068\u306a\u3063\u305f\u72b6\u614b\uff09\u306b\u9665\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/06\/ma-mikata4-1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-205072\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/06\/ma-mikata4-1-3.png\" alt=\"\" width=\"1663\" height=\"1463\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/ma-mikata4-1-3.png 1663w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/ma-mikata4-1-3-300x263.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/ma-mikata4-1-3-1024x900.png 1024w\" sizes=\"(max-width: 1663px) 100vw, 1663px\" \/><\/a><\/p>\n<p>\u30b3\u30ed\u30ca\u798d\u306b\u3088\u3063\u3066\u8cc7\u7523\u3084\u4e8b\u696d\u304c\u60aa\u5f71\u97ff\u3092\u53d7\u3051\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u5c11\u306a\u304f\u3068\u3082\u58f2\u308a\u624b\u306e\u58f2\u5374\u4fa1\u5024\u306f\u4e0b\u304c\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30b3\u30ed\u30ca\u798d\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3084\u4e8b\u696d\u3092\u524d\u306b\u3057\u3066\u3001\u3068\u3066\u3082\u5927\u5909\u306a\u3053\u3068\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u9069\u5207\u306a\u5206\u6790\u3084\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u5f8c\u3005\u3001\u8cb7\u3044\u624b\u306b\u5bfe\u3059\u308b\u6709\u52b9\u306a\u898b\u305b\u65b9\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5f71\u97ff\u5225\u306b\u898b\u308b\u6709\u52b9\u306a\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3001\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u30b3\u30ed\u30ca\u798d\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u305f\u4f01\u696d\u3092<span style=\"color: #cd5c5c;\"><strong>\uff21<\/strong><\/span>\u304b\u3089<span style=\"color: #cd853f;\"><strong>\uff23<\/strong><\/span>\u306e\uff13\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u3067\u6709\u52b9\u3068\u3055\u308c\u308b\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3001\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u3008\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3001\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9\u3009<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#efefef;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25ce<span style=\"color: #cd5c5c;\">\u30d1\u30bf\u30fc\u30f3\uff21<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u30b3\u30ed\u30ca\u798d\u3067\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3001\u4e8b\u696d\u306e\u4fa1\u5024\u306f\u623b\u308b\uff08\u4e0b\u843d\u306f\u4e00\u904e\u6027\uff09<\/p>\n<div class=\"brdr3\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #b22222;\"><strong>\u3008\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4e0b\u843d\u671f\u9593\u304c\u304d\u308f\u3081\u3066\u77ed\u3044\u3088\u3046\u306a\u3089\u3001\u30b3\u30ed\u30ca\u798d\u306b\u3088\u308b\u5f71\u97ff\u3092\u7570\u5e38\u5024\u3068\u3057\u3066\u6392\u9664\u3057\u4e0b\u843d\u5206\u3092\u307b\u3068\u3093\u3069\u52a0\u5473\u305b\u305a\u306b\u3001\u30b3\u30ed\u30ca\u798d\u524d\u306e\u58f2\u5374\u4fa1\u5024\uff08\u4fa1\u683c\uff09\u3092\u524d\u63d0\u306b\u8a71\u3092\u9032\u3081\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4fa1\u5024\u306e\u4e0b\u304c\u3063\u305f\u9699\u3092\u7a81\u3044\u3066\u3001\u623b\u308b\u524d\u306b\u8cb7\u3046\uff08\u4eca\u306e\u3046\u3061\u306b\u3001\u8cb7\u3044\u305f\u305f\u304f\uff09\u3068\u3044\u3046\u8cb7\u3044\u624b\u304c\u73fe\u308c\u3084\u3059\u304f\u306a\u308b\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u7acb\u3061\u76f4\u308a\u304c\u65e9\u3044\u307b\u3069\u3001\u6709\u4e8b\u5bfe\u5fdc\u306b\u512a\u308c\u3001\u4eca\u5f8c\u306e\u4e8b\u696d\u306e\u5b89\u5b9a\u6027\u3068\u8cb7\u3044\u624b\u306e\u30ea\u30b9\u30af\u5bfe\u7b56\u4e0a\u3001\u9ad8\u8a55\u4fa1\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5bfe\u8c61\u4f01\u696d\u306e\u30a6\u30a4\u30fc\u30af\u30dd\u30a4\u30f3\u30c8\u304c\u5206\u304b\u308a\u307e\u3059\uff08\u9006\u306b\u3001\u5f37\u307f\u3082\u308f\u304b\u308a\u307e\u3059\uff09\u3002\u826f\u3044\u60aa\u3044\u304c\u306f\u3063\u304d\u308a\u3068\u5206\u304b\u308c\u308b\u306e\u3067\u3001\u58f2\u308a\u624b\u4e8b\u696d\u306e\u9078\u5225\u306e\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3059\uff08\u3053\u306e\u4e8b\u696d\u306f\u8981\u308b\u304c\u3001\u3042\u306e\u4e8b\u696d\u306f\u8981\u3089\u306a\u3044\u3001\u306a\u3069\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8cb7\u3044\u624b\u306e\u4e8b\u696d\u304c\u30b3\u30ed\u30ca\u798d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4eca\u5f8c\u306e\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u3067\u306f\u3001\u8cb7\u3044\u624b\u4e8b\u696d\u3068\u306e\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306e\u89b3\u70b9\u304b\u3089\u3001\u7570\u696d\u7a2e\uff2d\uff06\uff21\u304c\u9032\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u904e\u6027\u306e\u4e0b\u843d\u3067\u6e08\u307f\u3001\u6709\u4e8b\u306b\u5f37\u3044\u58f2\u308a\u624b\u3092\u597d\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #333399;\"><strong>\u3008\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u58f2\u5374\u4fa1\u5024\u3092\u306a\u308b\u3079\u304f\u4fdd\u3061\u305f\u3044\u306a\u3089\u3001\u4e00\u523b\u3082\u65e9\u3044\u4e0b\u843d\u304b\u3089\u306e\u7acb\u3061\u76f4\u308a\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\uff2d\uff06\uff21\u3092\u6025\u3050\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u56de\u5fa9\u3092\u5f85\u3064\u306e\u304c\u30d9\u30bf\u30fc\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u4fa1\u5024\u304c\u623b\u308b\uff1d\u707d\u5bb3\u306b\u5f37\u3044\u4f01\u696d\u300d\u3068\u3057\u3066\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u304b\u3089\u3059\u308b\u3068\u3001\u30ea\u30b9\u30af\u304c\u5c11\u306a\u304f\u3001\u6709\u4e8b\u306b\u5f37\u3044\u4f01\u696d\u306f\u201c\u8cb7\u3044\u201d\u3067\u3059\u306e\u3067\u3001\u5371\u6a5f\u5bfe\u5fdc\u3068\u3057\u3066\u4f55\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u305f\u304b\u3001\u306a\u308b\u3079\u304f\u6839\u62e0\u3092\u793a\u305b\u308b\u3088\u3046\u306a\u6570\u5024\u306a\u3069\u3092\u6d3b\u7528\u3057\u3066\u8a18\u9332\u3092\u6b8b\u3059\uff08\u691c\u8a3c\u3057\u3066\u304a\u304f\uff09\u306e\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u6709\u4e8b\u306e\u969b\u306b\u4f55\u304c\u5f37\u304f\u3001\u4f55\u304c\u5f31\u3044\u304b\u3001\u4e8b\u696d\u5225\u3001\u5730\u57df\u5225\u3068\u3044\u3063\u305f\u7d30\u304b\u3044\u62ec\u308a\u3067\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002\u5f37\u3044\u9762\u306f\u5f37\u8abf\u3057\u3001\u5f31\u3044\u9762\u306f\u623b\u308a\u306e\u65e9\u3044\u3053\u3068\u3092\u30a2\u30d4\u30fc\u30eb\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25ce<span style=\"color: #666699;\">\u30d1\u30bf\u30fc\u30f3\uff22<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u30b3\u30ed\u30ca\u798d\u3067\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3001\u4e8b\u696d\u306e\u4fa1\u5024\u306f\u843d\u3061\u305f\u307e\u307e\u623b\u3089\u306a\u3044\uff08\u4e0b\u843d\u306f\u843d\u3061\u7740\u304f\uff09<\/p>\n<div class=\"brdr3\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #b22222;\"><strong>\u3008\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u58f2\u308a\u624b\u306e\u9b45\u529b\u306f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u4e8b\u696d\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u8003\u3048\u308b\u3068\u3001\u5bfe\u8c61\u4f01\u696d\u304b\u3089\u5916\u3059\u3053\u3068\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n\u30b3\u30ed\u30ca\u798d\u306f\u3001\uff2d\uff06\uff21\u5bfe\u8c61\u3068\u3057\u3066\u306e\u9b45\u529b\u7684\u306a\u696d\u7a2e\u3084\u4f01\u696d\u306e\u9078\u5225\u304c\u9032\u3080\uff08\u5bfe\u8c61\u4f01\u696d\u3084\u696d\u7a2e\u304c\u72ed\u307e\u308b\uff09\u53ef\u80fd\u6027\u3092\u3082\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5b89\u3044\u91d1\u984d\u3067\u306e\u30aa\u30d5\u30a1\u30fc\u3092\u3059\u308b\u50be\u5411\u304c\u5f37\u307e\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308b\u540c\u696d\u3092\u898b\u304b\u306d\u308b\u8cb7\u3044\u624b\u3068\u3057\u3066\u3001\u6551\u6e08\u3092\u524d\u63d0\u306b\u58f2\u308a\u624b\u63a2\u3057\u3092\u3059\u308b\u53ef\u80fd\u6027\u3082\u3067\u3066\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\uff2d\uff06\uff21\u5f8c\u306b\u8cc7\u7523\u3084\u4e8b\u696d\u3092\u5207\u308a\u96e2\u3059\uff08\u58f2\u5374\u3084\u9664\u5374\uff09\u9078\u629e\u80a2\u3092\u3001\uff2d\uff06\uff21\u691c\u8a0e\u6bb5\u968e\u304b\u3089\u63a2\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5bfe\u8c61\u4f01\u696d\u306e\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u305f\u4e2d\u3067\u3082\u3001\u751f\u304d\u6b8b\u308a\u305d\u3046\u306a\uff08\u5f37\u305d\u3046\u306a\uff09\u4e8b\u696d\u3092\u63a2\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #333399;\"><strong>\u3008\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u4eca\u5f8c\u306e\u4fa1\u683c\u4ea4\u6e09\u3092\u4e0d\u5229\u306b\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u8cc7\u7523\u3084\u4e8b\u696d\u306e\u4fa1\u5024\u306e\u4e0b\u843d\u306f\u6b62\u307e\u3063\u305f\u3053\u3068\u3084\u3001\u640d\u5931\u51e6\u7406\u3092\u5186\u6ed1\u306b\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u3001\u8aac\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u72b6\u6cc1\u304c\u60aa\u5316\u3057\u305f\u4e8b\u696d\u3068\u305d\u3046\u3067\u306a\u3044\u4e8b\u696d\u306e\u5207\u308a\u5206\u3051\u304c\u53ef\u80fd\u306a\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u5404\u3005\u306e\u8a66\u7b97\u8868\u3092\u7528\u610f\u3057\u307e\u3059\u3002\u4e00\u4f53\u3068\u3057\u3066\u58f2\u5374\u3059\u308b\u5834\u5408\u3082\u3001\u5207\u308a\u96e2\u3057\u3066\u58f2\u5374\u3059\u308b\u5834\u5408\u3082\u8cb7\u3044\u624b\u306e\u53c2\u8003\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u4f59\u5270\u4eba\u54e1\u304c\u751f\u307e\u308c\u308b\u5834\u5408\u3001\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u5f8c\u306e\u4eba\u54e1\u6574\u7406\u3092\u5fc5\u8981\u4ee5\u4e0a\u306b\u62bc\u3057\u9032\u3081\u306a\u3044\u305f\u3081\u306b\u3001\u4ed6\u306e\u4e8b\u696d\u3078\u306e\u914d\u7f6e\u8ee2\u63db\u3001\u6559\u80b2\u8a13\u7df4\u3092\u901a\u3058\u3066\u4ed6\u306e\u4e8b\u696d\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u4eba\u6750\u3065\u304f\u308a\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u5358\u306b\u5b89\u3044\u8cb7\u3044\u7269\u76f8\u624b\u3068\u307f\u3066\u3044\u308b\u304b\u3001\u6551\u6e08\u3092\u524d\u63d0\u306b\u7aae\u72b6\u3092\u4e00\u7dd2\u306b\u4e57\u308a\u8d8a\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u3001\u306a\u3069\u3001\u8cb7\u3044\u624b\u306e\u59ff\u52e2\u3084\u8003\u3048\u65b9\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u3001\u58f2\u308a\u624b\u306e\u5224\u65ad\u3068\u3057\u3066\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25ce<span style=\"color: #cd853f;\">\u30d1\u30bf\u30fc\u30f3\uff23<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u30b3\u30ed\u30ca\u798d\u3067\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3001\u4e8b\u696d\u306e\u4fa1\u5024\u306f\u3055\u3089\u306b\u843d\u3061\u308b\uff08\u4e0b\u843d\u306f\u7d9a\u304f\uff09<\/p>\n<div class=\"brdr3\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #b22222;\"><strong>\u3008\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6025\u304c\u305a\u3001\u4f4e\u3044\u4fa1\u683c\u5e2f\u3067\u306e\uff2d\uff06\uff21\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u3001\u5bfe\u8c61\u4f01\u696d\u3092\u6b32\u3057\u304c\u3089\u305a\u306b\u69d8\u5b50\u898b\u306b\u81f3\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u58f2\u308a\u624b\u306e\u4e8b\u696d\u306e\u3046\u3061\u3001\u90e8\u5206\u7684\u306b\uff08\u4eba\u6750\u306e\u307f\u3001\u4e00\u90e8\u5e97\u8217\u306e\u307f\u3001\u4e00\u90e8\u4e8b\u696d\u306e\u307f\u3001\u4e00\u90e8\u62e0\u70b9\u306e\u307f\u30fb\u30fb\u30fb\u306a\u3069\uff09\u8cb7\u3044\u624b\u306b\u5fc5\u8981\u306a\u3082\u306e\u3060\u3051\u3001\u53d6\u5f97\u3067\u304d\u306a\u3044\u304b\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6551\u6e08\u3059\u308b\u5074\u306e\u4f01\u696d\u3068\u3057\u3066\u3001\u51fa\u8cc7\u3084\u8cb8\u4ed8\u3092\u542b\u3081\u305f\u6761\u4ef6\u63d0\u793a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u300c\u5bfe\u7b56\u3092\u9593\u9055\u3048\u306a\u3051\u308c\u3070\u3001\u3053\u3053\u307e\u3067\u306e\u640d\u5931\u306b\u306f\u81f3\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u306e\u7591\u5ff5\u304c\u751f\u3058\u308b\u5834\u5408\u3001\uff2d\uff06\uff21\u306b\u4f34\u3044\u7d4c\u55b6\u9663\u306e\u8cac\u4efb\u3092\u8ffd\u53ca\uff08\u4e8b\u696d\u306f\u6b8b\u3057\u3066\u9000\u9663\u3092\u8981\u6c42\u3059\u308b\u306a\u3069\uff09\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #333399;\"><strong>\u3008\u58f2\u308a\u624b\u306e\u898b\u305b\u65b9\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u4e0b\u843d\u306e\u4e2d\u3067\u3082\u88ab\u5bb3\u3092\u98df\u3044\u6b62\u3081\u3001\u8cc7\u7523\u3084\u4e8b\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b\u306b\u76ee\u9014\u3092\u3064\u3051\u308b\u52aa\u529b\u3092\u7d99\u7d9a\u3057\u307e\u3059\u3002\u300c\u82e6\u3057\u3044\u4e2d\u3067\u3082\u4f55\u304b\u3057\u3066\u3044\u308b\u304b\u300d\u3068\u3044\u3046\u904e\u7a0b\u306f\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u4fa1\u683c\u4ea4\u6e09\u306e\u8a71\u306f\u304a\u3044\u3066\u304a\u304d\u3001\u30b9\u30dd\u30f3\u30b5\u30fc\u3068\u3057\u3066\u306e\u8cb7\u3044\u624b\u63a2\u3057\uff08\u6551\u6e08\u76f8\u624b\uff09\u3092\u59cb\u3081\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u306e\u7d99\u7d9a\u306e\u305f\u3081\u306b\u3001\u8cb7\u3044\u624b\u3068\u4e00\u7dd2\u306b\u306a\u3063\u3066\u4f55\u304c\u3067\u304d\u308b\u304b\u3092\u76f8\u8ac7\u3059\u308b\u30b9\u30bf\u30f3\u30b9\u304c\u8cb7\u3044\u624b\u306b\u805e\u304d\u5165\u308c\u3066\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u8cc7\u7523\u30fb\u4e8b\u696d\u4fa1\u5024\u306e\u4e0b\u843d\u8981\u56e0\u3001\u4e0b\u843d\u306e\u76ee\u9014\u3084\u640d\u5931\u4e88\u60f3\u984d\u306b\u3064\u3044\u3066\u3001\u6570\u5024\u3084\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u5177\u4f53\u7684\u306a\u8aac\u660e\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u3001\u8cb7\u3044\u624b\u306e\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br \/>\n\u300c\u306a\u305c\u3060\u304b\u308f\u304b\u3089\u306a\u3044\u30fb\u30fb\u30fb\u300d\u3001\u300c\u30b3\u30ed\u30ca\u306e\u305b\u3044\u3067\u30fb\u30fb\u30fb\u300d\u3068\u3044\u3063\u305f\u8aac\u660e\u3060\u3051\u3067\u306f\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u539f\u56e0\u3082\u5206\u6790\u3067\u304d\u305a\u3001\u6700\u4f4e\u9650\u306e\u5bfe\u7b56\u3082\u8b1b\u3058\u3089\u308c\u306a\u3044\u306e\u304b\u3068\u3001\u9006\u306b\u8cb7\u3044\u624b\u3092\u4e0d\u5b89\u306b\u3055\u305b\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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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>\u300c\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u611f\u67d3\u62e1\u5927\u306b\u3088\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u4eca\u5f8c\u306e\u7d4c\u55b6\u306e\u3042\u308a\u65b9\u3084\u6226\u7565\u306e\u898b\u76f4\u3057\u3092\u8feb\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u3064\u3044\u3066\u3082\u3001\u8db3\u5143\u306e\u7d4c\u55b6\u74b0\u5883\u306e\u628a\u63e1\u3084\u3001\u6226\u7565\u306e\u8ee2\u63db\u3092\u56f3\u308b\u4e2d\u3067\u3001\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u652f\u63f4\u6a5f\u95a2\u3068\u3044\u3063\u305f\u7b2c\u4e09\u8005\u306b\u81f3\u308b\u307e\u3067\u3001\u5f93\u6765\u3068\u306f\u30b9\u30bf\u30f3\u30b9\u3092\u5909\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002<br \/>\n\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u3088\u3063\u3066\u4e00\u5909\u3057\u305f\u4e16\u754c\u306b\u304a\u3044\u3066\u66f4\u306b\u5909\u5316\u3057\u7d9a\u3051\u308b\u74b0\u5883\u306e\u3082\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306f\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3001\u3053\u308c\u304b\u3089\u306e\u5bfe\u5fdc\u306f\u3069\u3046\u5909\u308f\u3063\u3066\u3044\u304f\u306e\u304b\u3001\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u30fb\u7b2c\u4e09\u8005\u306e\u5404\u5f53\u4e8b\u8005\u306e\u8996\u70b9\u3092\u901a\u3058\u3066\u3001\u4eca\u3001\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u6709\u7528\u3067\u3059\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],"tags":[515,407,411,328,402],"backnumber":[2052],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 04:35:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204850"}],"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=204850"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204850\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=204850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=204850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=204850"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=204850"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=204850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}