{"id":207666,"date":"2020-09-03T10:12:13","date_gmt":"2020-09-03T01:12:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=207666"},"modified":"2020-09-08T15:37:24","modified_gmt":"2020-09-08T06:37:24","slug":"accounting-article-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-95\/","title":{"rendered":"\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f01\u696d\u3068\u4f1a\u793e\u300d\uff0d\u5b9a\u7fa9\u3059\u308b\u306e\u306f\u4f1a\u8a08\u57fa\u6e96\u304b\u4f1a\u793e\u6cd5\u304b\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #0c98b7;\"><strong>\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30b3\u30c8\u30d0<span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #cd853f;\">\u63a2\u6c42<\/span><\/strong><\/h3>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-201296\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png\" alt=\"\" width=\"40\" height=\"56\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png 801w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-716x1024.png 716w\" sizes=\"(max-width: 40px) 100vw, 40px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u4f01\u696d\u3068\u4f1a\u793e\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u5b9a\u7fa9\u3059\u308b\u306e\u306f\u4f1a\u8a08\u57fa\u6e96\u304b\u4f1a\u793e\u6cd5\u304b\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3092\u8aad\u3093\u3067\u3044\u308b\u3068\u3001\u985e\u4f3c\u3059\u308b\u7528\u8a9e\u304c\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u3001\u6238\u60d1\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u300c\u4f01\u696d\u300d\u3068\u300c\u4f1a\u793e\u300d\u3082\u305d\u306e\uff11\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3053\u308c\u3089\u306e\u7528\u8a9e\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u6cd5\u4ee4\u306b\u3082\u767b\u5834\u3059\u308b\u305f\u3081\u3001\u540c\u3058\u6271\u3044\u3092\u3057\u3066\u3088\u3044\u3082\u306e\u304b\u3001\u3055\u3089\u306b\u60a9\u307f\u304c\u6df1\u304f\u306a\u308b\u65b9\u3082\u304a\u3089\u308c\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u300c\u4f01\u696d\u300d\u3068\u305d\u308c\u306b\u985e\u4f3c\u3059\u308b\u7528\u8a9e\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3057\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4f01\u696d\u30fb\u4f1a\u793e\u306e\u5b9a\u7fa9<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9a\u7fa9<\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u3067\u306f\u3001\u300c\u4f01\u696d\u300d\u3068\u305d\u308c\u306b\u985e\u4f3c\u3059\u308b\u7528\u8a9e\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFE4E1;color:#000000;border-color:#CD5C5C;\">\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: #cd5c5c;\">\u25b7<\/span>\u300c\u4f01\u696d\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u793e\u53ca\u3073\u4f1a\u793e\u306b\u6e96\u305a\u308b\u4e8b\u696d\u4f53\u3092\u3044\u3044\u3001\u4f1a\u793e\u3001\u7d44\u5408\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u4e8b\u696d\u4f53\uff08\u5916\u56fd\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u3092\u6307\u3059\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09\uff15\u9805<\/span><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\uff09\uff14\u9805<\/span><\/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: #cd5c5c;\">\u25b7<\/span>\u300c\u4f01\u696d\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u793e\u53ca\u3073\u4f1a\u793e\u306b\u6e96\u305a\u308b\u4e8b\u696d\u4f53\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u6761\uff16\u9805\uff14\u53f7<\/span><\/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: #cd5c5c;\">\u25b7<\/span>\u300c\u4f1a\u793e\u7b49\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u793e\u3001\u6307\u5b9a\u6cd5\u4eba\u3001\u7d44\u5408\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u4e8b\u696d\u4f53\uff08\u5916\u56fd\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff11\u6761\uff13\u9805\uff15\u53f7<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u304b\u3064\u3066\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247\u300d\u3067\u306f\u3001\u300c\u89aa\u4f1a\u793e\u3068\u306f\u3001\u4ed6\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u4f1a\u793e<\/span>\u3092\u652f\u914d\u3057\u3066\u3044\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u4f1a\u793e<\/span>\u3092\u3044\u3044\u3001\u5b50\u4f1a\u793e\u3068\u306f\u3001\u5f53\u8a72\u4ed6\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u4f1a\u793e<\/span>\u3092\u3044\u3046\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u305f\uff08\u7b2c\u4e09\u3001\u4e00\u3001\uff12\uff09\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2008\/2008-1226-2.html\" target=\"_blank\">2008\u5e7412\u670826\u65e5\u306e\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a<\/a>\u306b\u969b\u3057\u3066\u3001\u300c\u4f1a\u793e\u300d\u304b\u3089\u300c\u4f01\u696d\u300d\u3078\u3068\u6539\u6b63\u3055\u308c\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u300c\u4f01\u696d\u300d\u306e\u5b9a\u7fa9\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u969b\u3057\u3066\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2008\/2008-0630\/comment.html\" target=\"_blank\">\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/a>\u300d\u3067\u306f\u3001\u300c\u4f01\u696d\u300d\u300c\u4e8b\u696d\u300d\u300c\u4f1a\u793e\u300d\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u300c\u8cc7\u672c\u300d\u300c\u6301\u5206\u300d\u306b\u3064\u3044\u3066\u3001\u7528\u8a9e\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u306a\u3069\u304c\u5fc5\u8981\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u3001\u300c\u4eca\u56de\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u77ed\u671f\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u30fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5f93\u6765\u304b\u3089\u306e\u7528\u8a9e\u306e\u5b9a\u7fa9\u3084\u8868\u73fe\u306a\u3069\u306b\u3064\u3044\u3066\u5927\u304d\u304f\u5909\u66f4\u3057\u3066\u3044\u306a\u3044\u300d\u3068\u306e\u5bfe\u5fdc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/summary_ketsugou.pdf#page=25\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\uff0846\uff09<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u5b9a\u7fa9<\/h4>\n<p>\u6b21\u306b\u4f1a\u793e\u6cd5\u53ca\u3073\u6cd5\u52d9\u7701\u4ee4\u3067\u306f\u3001\u4f1a\u793e\u53ca\u3073\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\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: #4682b4;\">\u25b7<\/span>\u300c\u4f1a\u793e\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u53c8\u306f\u5408\u540c\u4f1a\u793e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4f1a\u793e\u6cd5\uff12\u6761\uff11\u53f7<\/span><\/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: #4682b4;\">\u25b7<\/span>\u300c\u4f1a\u793e\u7b49\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u4f1a\u793e\uff08\u5916\u56fd\u4f1a\u793e\u3092\u542b\u3080\uff09\u3001\u7d44\u5408\uff08\u5916\u56fd\u306b\u304a\u3051\u308b\u7d44\u5408\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u4e8b\u696d\u4f53\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff13\u9805\uff12\u53f7<\/span><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff12\u6761\uff13\u980516\u53f7<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u985e\u4f3c\u3059\u308b\u7528\u8a9e\u3067\u3082\u3001\u4f1a\u8a08\u57fa\u6e96\u3084\u6cd5\u4ee4\u7b49\u306b\u3088\u3063\u3066\u6539\u3081\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u5b9f\u52d9\u3067\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3060\u3051\u3092\u8aad\u3093\u3067\u5224\u65ad\u3057\u305f\u308a\u305b\u305a\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u306f\u3001\u6cd5\u4ee4\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5b9a\u7fa9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u89aa\u4f1a\u793e\u306e\u5b9a\u7fa9\u306f\uff1f<\/strong><\/span><\/h4>\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u300c\u89aa\u4f1a\u793e\u300d\u306b\u3064\u3044\u3066\u3082\u6b21\u306e\u3088\u3046\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u3084\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u6539\u3081\u3066\u5b9a\u7fa9\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#66CDAA;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>\u300c\u89aa\u4f1a\u793e\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #006400;\">\u21d2<\/span>\u4ed6\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3059\u308b\u6a5f\u95a2\uff08\u682a\u4e3b\u7dcf\u4f1a\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u6a5f\u95a2\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u300c\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u300d\u3068\u3044\u3046\uff09\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09\uff16\u9805<\/span><\/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>\u300c\u89aa\u4f1a\u793e\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #006400;\">\u21d2<\/span>\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3059\u308b\u6a5f\u95a2\uff08\u682a\u4e3b\u7dcf\u4f1a\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u6a5f\u95a2\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u300c\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u300d\u3068\u3044\u3046\uff09\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u6761\uff13\u9805<\/span><\/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>\u300c\u89aa\u4f1a\u793e\u300d\u3068\u306f<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #006400;\">\u21d2<\/span>\u682a\u5f0f\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u4f1a\u793e\u305d\u306e\u4ed6\u306e\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3068\u3057\u3066\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002<br \/>\n\u4f1a\u793e\u6cd5\uff12\u6761\uff14\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306f\u3001\u4f1a\u793e\u7b49\u304c\u540c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u8ca1\u52d9\u53ca\u3073\u4e8b\u696d\u306e\u65b9\u91dd\u306e\u6c7a\u5b9a\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4f1a\u793e\u7b49\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4f1a\u793e\u6cd5\uff12\u6761\uff14\u53f7<\/span><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff13\u6761\uff12\u9805\u3001\uff13\u9805<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u898b\u89e3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u57fa\u6e96\u3092\u8aad\u3093\u3067\u3044\u308b\u3068\u3001\u985e\u4f3c\u3059\u308b\u7528\u8a9e\u304c\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u3001\u6238\u60d1\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<br \/>\n\u300c\u4f01\u696d\u300d\u3068\u300c\u4f1a\u793e\u300d\u3082\u305d\u306e\uff11\u3064\u3067\u3042\u308b\u3002<br \/>\n\u3055\u3089\u306b\u3053\u308c\u3089\u306e\u7528\u8a9e\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u6cd5\u4ee4\u306b\u3082\u767b\u5834\u3059\u308b\u305f\u3081\u3001\u540c\u3058\u6271\u3044\u3092\u3057\u3066\u3088\u3044\u3082\u306e\u304b\u3001\u3055\u3089\u306b\u60a9\u307f\u304c\u6df1\u304f\u306a\u308b\u65b9\u3082\u304a\u3089\u308c\u308b\u3060\u308d\u3046\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[333,362,327],"backnumber":[2060],"series":[788],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:53:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/207666"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=207666"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/207666\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=207666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=207666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=207666"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=207666"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=207666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}