{"id":206852,"date":"2020-08-06T10:12:33","date_gmt":"2020-08-06T01:12:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=206852"},"modified":"2020-08-18T11:41:54","modified_gmt":"2020-08-18T02:41:54","slug":"accounting-article-93","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-93\/","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\uff15\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\uff12\uff1a\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3067\u652f\u3048\u308b\u30a6\u30a3\u30ba\u30b3\u30ed\u30ca\u30fb\u30a2\u30d5\u30bf\u30fc\u30b3\u30ed\u30ca\u306e\u4e16\u754c\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300a\u7279\u5225\u7de8\u300b\u30b3\u30ed\u30ca\u798d\u304c\u5909\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u305d\u306e\uff12\uff1a\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3067\u652f\u3048\u308b\u30a6\u30a3\u30ba\u30b3\u30ed\u30ca\u30fb\u30a2\u30d5\u30bf\u30fc\u30b3\u30ed\u30ca\u306e\u4e16\u754c\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u5225\u306b\u307f\u308b\u7b2c\u4e09\u8005\u306e\u8996\u70b9<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3068\u3044\u3063\u3066\u3082\u3001\uff2d\uff06\uff21\u306e\u5bfe\u8c61\u8005\u3054\u3068\u306b\u5bfe\u3059\u308b\u8996\u70b9\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u3092\u773a\u3081\u305f\u3068\u304d\u306e\u8996\u70b9\u3068\u3067\u306f\u591a\u5c11\u7570\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u3067\u306f<span style=\"color: #b22222;\">\u2460<\/span>\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u306e\u8996\u70b9<span style=\"color: #b22222;\">\u2461<\/span>\u8cb7\u3044\u624b\u306b\u5bfe\u3059\u308b\u8996\u70b9<span style=\"color: #b22222;\">\u2462<\/span>\u58f2\u308a\u624b\u306b\u5bfe\u3059\u308b\u8996\u70b9\u3068\u3044\u3046\u3001\uff13\u3064\u306e\u5f62\u614b\u3067\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/ma-mikata5-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-208979\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/ma-mikata5-1-1.png\" alt=\"\" width=\"500\" height=\"400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/ma-mikata5-1-1.png 1633w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/ma-mikata5-1-1-300x240.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/ma-mikata5-1-1-1024x819.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u4eca\u56de\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u306e\u8996\u70b9\u306b\u7740\u76ee\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u7b2c\u4e09\u8005\u304c\u3001\uff2d\uff06\uff21\u652f\u63f4\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u3092\u3068\u3089\u3048\u305f\u4e0a\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u8996\u70b9\u3092\u3082\u3063\u3066\u81e8\u3081\u3070\u3088\u3044\u304b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u306e\u8996\u70b9<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u30de\u30fc\u30b1\u30c3\u30c8\u5168\u4f53\u306e\u8996\u70b9\u3092\u8003\u3048\u308b\u4e0a\u3067\u306f\u3001\u6b21\u306b\u793a\u3059\u3088\u3046\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u3067\u767b\u5834\u3059\u308b\u5404\u30d7\u30ec\u30a4\u30e4\u30fc\u5225\u306b\u671b\u307e\u308c\u308b\u8996\u70b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#cedcb8;color:#000000;border-color:#006400;\">\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;\"><strong><span style=\"color: #006400;\">\u25b7<\/span>\u4ef2\u4ecb\u6a5f\u95a2<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b3\u30ed\u30ca\u798d\u3067\u906d\u9047\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u6551\u6e08\u578b\uff2d\uff06\uff21\u306e\u76f8\u8ac7\u304c\u5bc4\u305b\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#c7dba7;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff3b\uff2d\uff06\uff21\u306e\u8996\u70b9\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e8b\u696d\u306e\u5b58\u7d9a\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u89b3\u70b9\u3084\u3001\u5730\u57df\u7d4c\u6e08\u3092\u5b88\u308b\u5074\u9762\u304b\u3089\u6551\u6e08\u578b\uff2d\uff06\uff21\u306f\u6b53\u8fce\u3067\u304d\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u70b9\u306b\u7559\u610f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8cc7\u91d1\u3084\u8ca1\u52d9\u4f53\u8cea\u5065\u5168\u5316\u306a\u3069\u306e\u7d4c\u55b6\u6539\u5584\u3092\u56f3\u308b\u305f\u3081\u306e\u3064\u306a\u304e\u306b\u3059\u304e\u305a\u3001\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u751f\u307e\u306a\u3044\u6050\u308c\u304c\u3042\u308b\uff2d\uff06\uff21\u306e\u76f8\u8ac7\u306b\u306f\u7121\u7406\u3057\u3066\u5fdc\u3058\u305a\u306b\u3001\uff2d\uff06\uff21\u6642\u671f\u3092\u305a\u3089\u3059\u3053\u3068\u3084\u3001\uff2d\uff06\uff21\u4ee5\u5916\u306e\u624b\u6bb5\u3092\u63a2\u308b\u306a\u3069\u3001\u51b7\u9759\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u6551\u6e08\u306e\u610f\u56f3\u304c\u3001\u7523\u696d\u3084\u4f01\u696d\u3092\u6b8b\u3059\u3053\u3068\u3088\u308a\u3082\u3001\u4fa1\u683c\u9762\uff08\u4f4e\u4fa1\u683c\uff09\u306e\u9b45\u529b\u3001\u4e00\u6642\u3057\u306e\u304e\u3001\u3068\u3044\u3046\u3088\u3046\u306b\u76ee\u5148\u306e\u52b9\u679c\u306b\u91cd\u304d\u3092\u7f6e\u304f\u30b1\u30fc\u30b9\u3067\u306f\u3001\uff2d\uff06\uff21\u306e\u6210\u529f\u304c\u7591\u308f\u308c\u3001\uff2d\uff06\uff21\u5f8c\u306b\u304b\u3048\u3063\u3066\u5730\u57df\u306e\u7523\u696d\u8870\u9000\u3092\u62db\u304f\u61f8\u5ff5\u304c\u751f\u3058\u307e\u3059\u3002\uff2d\uff06\uff21\u306e\u610f\u56f3\u304c\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u5834\u5408\u3082\u540c\u69d8\u306b\u7559\u610f\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;\"><strong><span style=\"color: #006400;\">\u25b7<\/span>\u91d1\u878d\u6a5f\u95a2<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b3\u30ed\u30ca\u798d\u3067\u906d\u9047\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u8cc7\u91d1\u63f4\u52a9\u3092\u8e0f\u307e\u3048\u305f\uff2d\uff06\uff21\u306e\u52a9\u8a00\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#c7dba7;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff3b\uff2d\uff06\uff21\u306e\u8996\u70b9\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5730\u57df\u7d4c\u6e08\u3092\u652f\u3048\u3001\u9867\u5ba2\u60c5\u5831\u306b\u7cbe\u901a\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u306f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3001\u8cc7\u91d1\u63f4\u52a9\uff08\u8cb8\u4ed8\u30fb\u6295\u8cc7\u306a\u3069\uff09\u3092\u4e3b\u3068\u3057\u305f\u4f9d\u983c\u306e\u5897\u52a0\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u7279\u6027\u3092\u8003\u3048\u308b\u3068\u3001\u6b21\u306e\u70b9\u306b\u7559\u610f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5bfe\u8c61\u4f01\u696d\u306b\u5ec3\u696d\u306e\u61f8\u5ff5\u304c\u3042\u308b\u5834\u5408\u3001\u81ea\u7136\u5ec3\u696d\u304b\u30b3\u30ed\u30ca\u3092\u539f\u56e0\u3068\u3057\u305f\u5ec3\u696d\u306e\u3044\u305a\u308c\u304c\u53ef\u80fd\u6027\u3068\u3057\u3066\u9ad8\u3044\u304b\u3092\u898b\u6975\u3081\u307e\u3059\u3002\u30b3\u30ed\u30ca\u306b\u3088\u308b\u539f\u56e0\u3092\u53d6\u308a\u9664\u3051\u3070\u4e8b\u696d\u306e\u7acb\u3061\u76f4\u308a\u306f\u65e9\u304f\u3001\u5730\u57df\u7d4c\u6e08\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u5bfe\u8c61\u4f01\u696d\u306e\u5ec3\u696d\u963b\u6b62\u304c\u6709\u52b9\u3068\u601d\u308f\u308c\u308b\u6848\u4ef6\u306b\u306f\u3001\u7387\u5148\u3057\u3066\uff2d\uff06\uff21\u76f8\u624b\u3068\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u3084\u8cc7\u91d1\u63f4\u52a9\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u5730\u57df\u793e\u4f1a\u306e\u5b9f\u73fe\u300d\u3068\u3044\u3046\u8ab2\u984c\u306b\u76ee\u3092\u5411\u3051\u308b\u3068\u3001\uff2d\uff06\uff21\u5f8c\u306e\u4ed6\u793e\u9023\u643a\u30fb\u5354\u50cd\u307e\u3067\u3092\u542b\u3081\u3066\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3001\uff2d\uff06\uff21\u3067\u7d42\u308f\u3089\u306a\u3044\u4ed5\u639b\u3051\u306b\u767a\u5c55\u3067\u304d\u308c\u3070\u3001\uff2d\uff06\uff21\u52b9\u679c\u304c\u3088\u308a\u9ad8\u307e\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;\"><strong><span style=\"color: #006400;\">\u25b7<\/span>\u58eb\u696d\uff08\u9867\u554f\uff09\u30fb\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b3\u30ed\u30ca\u798d\u3067\u906d\u9047\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \uff2d\uff06\uff21\u306e\u76f8\u624b\u63a2\u3057\u3084\u8ca1\u52d9\u9762\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#c7dba7;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff3b\uff2d\uff06\uff21\u306e\u8996\u70b9\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5bfe\u8c61\u4f01\u696d\u306e\u76f8\u8ac7\u76f8\u624b\u3068\u3057\u3066\u983c\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u58eb\u696d\uff08\u9867\u554f\uff09\u3084\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\uff2d\uff06\uff21\u306e\u76f8\u624b\u63a2\u3057\u3084\u3001\u73fe\u72b6\u628a\u63e1\u3001\u8ca1\u52d9\u9762\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u6b21\u306e\u70b9\u306b\u7559\u610f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u73fe\u5728\u306e\u5e02\u5834\u74b0\u5883\u3092\u8003\u3048\u308b\u3068\u3001\u305f\u3060\u3061\u306b\uff2d\uff06\uff21\u76f8\u624b\u3092\u63a2\u3059\u3053\u3068\u304c\u3001\u4eca\u306e\u5bfe\u8c61\u4f01\u696d\u306b\u3068\u3063\u3066\u5f97\u7b56\u3067\u306f\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u529b\u6210\u9577\u3092\u8ef8\u306b\u8ecc\u9053\u306b\u4e57\u305b\u308b\u307b\u3046\u304c\u512a\u5148\u3068\u306a\u308b\u5834\u5408\u306f\u3001\uff2d\uff06\uff21\u306b\u983c\u3089\u305a\u8cc7\u91d1\u8abf\u9054\u3092\u5148\u306b\u691c\u8a0e\u3059\u308b\u306a\u3069\u3001\uff2d\uff06\uff21\u3042\u308a\u304d\u3067\u306f\u306a\u304f\u3001\u8003\u3048\u5f97\u308b\u8907\u6570\u306e\u624b\u6bb5\u306e\u4e2d\u304b\u3089\u73fe\u72b6\u306e\u59a5\u5f53\u7b56\u3092\u8b1b\u3058\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8ca1\u52d9\u9762\u306e\u76f8\u8ac7\u306b\u95a2\u9023\u3057\u3066\u5fc5\u8981\u6027\u306e\u51fa\u3066\u304f\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u4ef2\u4ecb\u6a5f\u95a2\u3068\u306e\u6253\u3061\u5408\u308f\u305b\u306b\u81ea\u3089\u3082\u540c\u5e2d\u3059\u308b\u306a\u3069\u3001\u7a4d\u6975\u7684\u306b\u4ed6\u306e\uff2d\uff06\uff21\u30d7\u30ec\u30a4\u30e4\u30fc\u3068\u306e\u9023\u643a\u3084\u3001\u3053\u308c\u3089\u306e\u5dfb\u304d\u8fbc\u307f\u306b\u5354\u529b\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f15\u5148\u3084\u8fd1\u96a3\u4f01\u696d\u304b\u3089\u306e\u76f8\u8ac7\u306b\u3082\u3064\u306a\u304c\u3063\u3066\u3044\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u30b3\u30ed\u30ca\u798d\u3092\u6a5f\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u6d41\u308c\u304c\u5b8c\u5168\u306b\u30b9\u30c8\u30c3\u30d7\u3057\u3066\u3057\u307e\u3046\u306e\u306f\u3001\u4eca\u5f8c\u306e\u5730\u57df\u7d4c\u6e08\u306e\u6d3b\u6027\u5316\u3092\u8003\u3048\u308b\u4e0a\u3067\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u304c\uff2d\uff06\uff21\u3092\u3069\u3046\u8003\u3048\u308c\u3070\u3088\u3044\u304b\u8ff7\u3046\u4eca\u3053\u305d\u3001\u4e3b\u5c0e\u3059\u308b\u7b2c\u4e09\u8005\u306e\u8155\u306b\u671f\u5f85\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u306e\uff11\u793e\uff11\u793e\u306e\u59ff\u52e2\u304c\u4eca\u5f8c\u306e\u4e2d\u5c0f\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u306b\u3082\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u30de\u30fc\u30b1\u30c3\u30c8\u306e\u5c06\u6765\u3092\u8003\u3048\u305f\u4e0a\u3067\u884c\u308f\u308c\u308b\u3079\u304d\uff2d\uff06\uff21\u304c\u78ba\u5b9f\u306b\u5c65\u884c\u3055\u308c\u308b\u3088\u3046\u3001\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3092\u5b58\u5206\u306b\u6d3b\u304b\u3057\u3066\uff2d\uff06\uff21\u306b\u81e8\u3080\u3053\u3068\u304c\u3001\u5404\u30d7\u30ec\u30a4\u30e4\u30fc\u306b\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u304c\u3001\u306a\u304b\u3067\u3082\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u3078\u306e\u76f4\u63a5\u306e\u52a9\u8a00\u306b\u6d3b\u304b\u3059\u8996\u70b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\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>\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        \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    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