{"id":2088,"date":"2012-11-22T10:11:41","date_gmt":"2012-11-22T01:11:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=2088"},"modified":"2014-11-04T16:08:24","modified_gmt":"2014-11-04T07:08:24","slug":"financial-statements-article-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-3\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff12\u56de\u3011\u30b3\u30de\u30cb\u30fc\u4e2d\u56fd\u4e8b\u696d\u30fb\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4e0d\u9069\u5207\u306a\u51e6\u7406\u300c\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 align=\"center\">\u30b3\u30de\u30cb\u30fc\u4e2d\u56fd\u4e8b\u696d<\/h4>\n<h4 align=\"center\">\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4e0d\u9069\u5207\u306a\u51e6\u7406<\/h4>\n<h4 align=\"center\">\u300c\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/h4>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2356\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-1-2.png\" alt=\"\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b, \u4e94\u6728\u7530\u5f6c, \u79cb\u5c71\u6b63\u660e, \u5742\u672c\u90a6\u592b, \u6cb3\u91ce\u88d5\u8f14, \u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b, \u5e73\u621025\u5e74\uff13\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u53ca\u3073\u5f53\u793e\u682a\u5f0f\u306e\u7ba1\u7406\u9298\u67c4(\u78ba\u8a8d\u4e2d)\u3078\u306e\u6307\u5b9a\u898b\u8fbc\u307f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\" width=\"650\" height=\"534\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-1-2.png 750w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-1-2-300x246.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/h4>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u30b3\u30de\u30cb\u30fc\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<p>\u30b3\u30de\u30cb\u30fc\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u30b3\u30de\u30cb\u30fc\u300d\u3068\u3044\u3046\uff09\u306f\u77f3\u5ddd\u770c\u5c0f\u677e\u5e02\u306b\u672c\u5e97\u3092\u7f6e\u304f\u3001\u9593\u4ed5\u5207\u308a\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u4f1a\u793e\u3067\u3001\u5e74\u554627,673\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca651\u767e\u4e07\u5186\u3002\u56fd\u5185\u306b\uff12\u793e\u3001\u4e2d\u56fd\u306b\uff15\u793e\u306e\u9023\u7d50\u5bfe\u8c61\u5b50\u4f1a\u793e\u3092\u6709\u3057\u3066\u3044\u308b\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u30822012\u5e74\uff13\u6708\u671f\uff09\u3002\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u306b\u81f3\u3063\u305f\u7aef\u7dd2<\/strong><\/h4>\n<p><strong><\/strong>2012\u5e74\uff19\u670811\u65e5\u3001\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u7acb\u5165\u8abf\u67fb\u304c\u3042\u308a\u3001\u683c\u6e80\u6797\uff08\u5357\u4eac\uff09\u5b9f\u696d\u6709\u9650\u516c\u53f8\uff08\u4ee5\u4e0b\u300c\u683c\u6e80\u6797\u300d\u3068\u3044\u3046\uff09\u3092\u542b\u3080\u4e2d\u56fd\u5b50\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u59a5\u5f53\u6027\u53ca\u3073\u5e73\u621023\u5e74\uff18\u6708\u306b\u8cb7\u53ce\u3057\u3066\u5b50\u4f1a\u793e\u3068\u3057\u305f\u5357\u4eac\u6377\u6797\u683c\u5efa\u6750\u6709\u9650\u516c\u53f8\uff08\u4ee5\u4e0b\u300c\u6377\u6797\u683c\u300d\u3068\u3044\u3046\uff09\u3068\u683c\u6e80\u6797\u3068\u306e\u53d6\u5f15\u306b\u304b\u304b\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u8a72\u5f53\u6027\u3001\u6377\u6797\u683c\u306e\u5b50\u4f1a\u793e\u8a72\u5f53\u6027\u306e\u6709\u7121\u306a\u3069\u304c\u6307\u6458\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u30b3\u30de\u30cb\u30fc\u30b0\u30eb\u30fc\u30d7\u306e\u4e2d\u56fd\u306b\u304a\u3051\u308b\u696d\u52d9\u4f53\u5236\u3068\u4f1a\u8a08\u76e3\u67fb<\/strong><\/h4>\n<p><strong>\u3010\u56f3\u8868\uff11\u3011\u4e8b\u696d\u7cfb\u7d71\u3068\u4f1a\u8a08\u76e3\u67fb\u4f53\u5236\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u7c21\u7565\u5316\u3057\u3066\u4f5c\u6210\uff09<\/strong><\/p>\n<p><strong> <a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2096\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-4.png\" alt=\"\" width=\"650\" height=\"241\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-4.png 984w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-4-300x111.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a>\u00a0<\/strong><\/p>\n<p><strong>\uff081\uff09\u3000\u683c\u6e80\u6797\u306e2009\u5e7412\u6708\u671f\u6c7a\u7b97<\/strong><br \/>\n\u683c\u6e80\u6797\u306f\u3001\u76e3\u67fb\u3092\u62c5\u5f53\u3057\u3066\u3044\u305fKPMG\u5357\u4eac\u4e8b\u52d9\u6240\u304b\u3089\u30012009\u5e7412\u6708\u671f\u6c7a\u7b97\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u65e8\u306e\u901a\u544a\u3092\u53d7\u3051\u305f\u3081\u3001\u65e2\u306b\u6377\u6797\u683c\u306e\u76e3\u67fb\u3092\u62c5\u5f53\u3057\u3066\u3044\u305f\u6c5f\u8607\u8208\u745e\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u306b\u76e3\u67fb\u3092\u4f9d\u983c\u3001\u9069\u6b63\u610f\u898b\u306b\u76f8\u5f53\u3059\u308b\u76e3\u67fb\u8a3c\u660e\u3092\u5f97\u305f\u3002<br \/>\n\u4e2d\u56fd\u3067\u306f\u3001\u76e3\u67fb\u8a3c\u660e\u304c\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u304c\u3067\u304d\u305a\u3001\u55b6\u696d\u8a31\u53ef\u8a3c\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u4e8b\u696d\u505c\u6b62\u3068\u306a\u308b\u5371\u967a\u6027\u304c\u3042\u3063\u305f\u305f\u3081\u3067\u3042\u308b\u3002<br \/>\n<strong>\uff082\uff09\u3000\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u9023\u7d50\u76e3\u67fb<\/strong><br \/>\n\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u58f2\u4e0a\u9ad8\u7b49\u306b\u5360\u3081\u308b\u91cd\u8981\u6027\u304c\u4f4e\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u9023\u7d50\u76e3\u67fb\u306e\u4e2d\u3067\u5206\u6790\u624b\u7d9a\u7b49\u3092\u884c\u3044\u3001\u6570\u5e74\u306b\u4e00\u5ea6\u306e\u5f80\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3001KPMG\u3068\u306f\u30e1\u30fc\u30eb\u306b\u3088\u308b\u60c5\u5831\u4ea4\u63db\u3092\u884c\u3063\u3066\u3044\u305f\u3002\u307e\u305f\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u3001\u91cd\u8981\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u8a55\u4fa1\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u305f\u3002<br \/>\n\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u3053\u3046\u3057\u305f\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306e\u9023\u7d50\u76e3\u67fb\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u9069\u5207\u306a\u70b9\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<br \/>\n\u306a\u304a\u3001\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u6377\u6797\u683c\u306b\u3064\u3044\u3066\u30012011\u5e74\uff18\u6708\u306e\u30b3\u30de\u30cb\u30fc\u306b\u3088\u308b\u8cb7\u53ce\u307e\u3067\u306f\u3001\u9023\u7d50\u5bfe\u8c61\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u306e\u4e0d\u9069\u5207\u306a\u51e6\u7406\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4e0a\u6307\u6458\u4e8b\u9805\u3068\u305d\u306e\u691c\u8a3c<\/strong><\/h4>\n<p><strong><\/strong><strong>\uff081\uff09\u3000KPMG\u5357\u4eac\u4e8b\u52d9\u6240\u306b\u3088\u308b\u6307\u6458\u4e8b\u9805<\/strong><br \/>\nKPMG\u5357\u4eac\u4e8b\u52d9\u6240\u304b\u3089\u306f\u3001\u9577\u671f\u6ede\u7559\u58f2\u639b\u91d1\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u4e0d\u8db3\u3001\u9577\u671f\u6ede\u7559\u5728\u5eab\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u4e0d\u8db3\u306a\u3069\u5408\u8a08\uff16\u9805\u76ee\u306b\u308f\u305f\u308b\u6307\u6458\u304c\u3042\u3063\u305f\u3002<br \/>\n<strong>\uff082\uff09\u3000\u691c\u8a3c\u7d50\u679c<\/strong><br \/>\n\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u4f8b\u3048\u3070\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001KPMG\u5074\u304c\u3001\u6ede\u7559\u671f\u9593\uff11\u5e74\u4ee5\u4e0a\u306e\u58f2\u639b\u91d1\u306b\u306f30\uff05\u3001\uff12\u5e74\u4ee5\u4e0a\u306e\u58f2\u639b\u91d1\u306b\u306f50\uff05\u3001\uff13\u5e74\u4ee5\u4e0a\u306e\u58f2\u639b\u91d1\u306b\u306f100\uff05\u3068\u3044\u3046\u8a2d\u5b9a\u3092\u6c42\u3081\u305f\uff08\u7c21\u4fbf\u6cd5\uff09\u306e\u306b\u5bfe\u3057\u3001\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u5074\u306f\u3001\u500b\u3005\u306e\u58f2\u639b\u91d1\u3054\u3068\u306b\u56de\u53ce\u898b\u8fbc\u307f\u3092\u691c\u8a0e\uff08\u500b\u5225\u6cd5\uff09\u3057\u3066\u8a2d\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u59a5\u5f53\u306a\u51e6\u7406\u3068\u5224\u65ad\u3057\u305f\u3002\u307e\u305f\u3001\u305d\u306e\u4ed6\u306e\u6307\u6458\u4e8b\u9805\u306b\u3064\u3044\u3066\u3082\u3001\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u5074\u306e\u51e6\u7406\u306f\u3001\u6982\u306d\u59a5\u5f53\u306a\u51e6\u7406\u3068\u3057\u3066\u8a8d\u3081\u3066\u304a\u308a\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u6377\u6797\u683c\u306e\u5b50\u4f1a\u793e\u8a72\u5f53\u6027\u53ca\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/strong><\/h4>\n<p><strong><\/strong><strong>\uff081\uff09\u3000\u6377\u6797\u683c\u306e\u51fa\u8cc7\u5f62\u614b<\/strong><br \/>\n<strong> \u3010\u56f3\u8868\uff12\u3011\u6377\u6797\u683c\u306e\u51fa\u8cc7\u5f62\u614b<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2098\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-5.png\" alt=\"\" width=\"650\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-5.png 966w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/fusei2-5-300x66.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<\/strong><\/p>\n<p>\u6377\u6797\u683c\u306f\u3001\u30b3\u30de\u30cb\u30fc\u304c\u4e2d\u56fd\u5e02\u5834\u306b\u304a\u3051\u308b\u7b2c\uff12\u30d6\u30e9\u30f3\u30c9\u54c1\uff08\u4f4e\u4fa1\u683c\u54c1\uff09\u306e\u8ca9\u58f2\u3092\u6a21\u7d22\u3059\u308b\u4e2d\u3067\u3001\u683c\u6e80\u6797\u306e\u526f\u7dcf\u7d4c\u7406\uff23\u304c\u81ea\u3089\u306e\u7d4c\u55b6\u3059\u308b\u6210\u5149\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u6709\u9650\u4f1a\u793e\u304b\u308920\u4e07US\u30c9\u30eb\u3092\u51fa\u8cc7\u3055\u305b\u3066\u8a2d\u7acb\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u8cc7\u91d1\u306f\u3001\uff23\u526f\u7dcf\u7d4c\u7406\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u8cc7\u91d1\u3068\u507d\u3063\u3066\u3001\u30b3\u30de\u30cb\u30fc\u306e\u793e\u9577\u304b\u3089\u501f\u308a\u5165\u308c\u305f2,500\u4e07\u5186\u304c\u539f\u8cc7\u3067\u3042\u3063\u305f\u3002<br \/>\n<strong>\uff082\uff09\u3000\u5b50\u4f1a\u793e\u8a72\u5f53\u6027<\/strong><br \/>\n\u30b3\u30de\u30cb\u30fc\u306f\u3001\u6377\u6797\u683c\u3068\u306f\u8cc7\u672c\u95a2\u4fc2\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\uff23\u526f\u7dcf\u7d4c\u7406\u304c\u30b3\u30de\u30cb\u30fc\u53c8\u306f\u683c\u6e80\u6797\u306e\u610f\u601d\u3068\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\uff08\u7dca\u5bc6\u306a\u8005\uff09\u306b\u8a72\u5f53\u3057\u3001\uff23\u526f\u7dcf\u7d4c\u7406\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u304c\u904e\u534a\u6570\u306b\u9054\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3082\u3063\u3066\u3001\u30b3\u30de\u30cb\u30fc\u53c8\u306f\u683c\u6e80\u6797\u304c\u6377\u6797\u683c\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3057\u3066\u3001\u8a2d\u7acb\u5f53\u521d\u3088\u308a\u3001\u6377\u6797\u683c\u306f\u30b3\u30de\u30cb\u30fc\u53c8\u306f\u683c\u6e80\u6797\u306e\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<br \/>\n\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u3053\u306e\u5224\u65ad\u306f\u3001\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306e\u898b\u89e3\u3068\u306f\u7570\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n<strong>\uff083\uff09\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/strong><br \/>\n\uff23\u526f\u7dcf\u7d4c\u7406\u304c\u6240\u6709\u3059\u308b\u6377\u6797\u683c\u3068\u306e\u53d6\u5f15\u304c\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\uff23\u306f\u683c\u6e80\u6797\u306e\u526f\u7dcf\u7d4c\u7406\u3067\u3042\u3063\u3066\u30b3\u30de\u30cb\u30fc\u306e\u5f79\u54e1\u3067\u306f\u306a\u304f\u3001\u683c\u6e80\u6797\u4e8b\u614b\u3082\u4e2d\u6838\u4f01\u696d\u3068\u306f\u8a00\u3048\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5224\u65ad\u306f\u3001\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306e\u898b\u89e3\u3068\u4e00\u81f4\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4<\/strong><\/h4>\n<p>\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u7d50\u8ad6\u306f\u3001\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u9069\u5207\u3067\u3042\u308a\u3001\u6377\u6797\u683c\u306f\u3001\u30b3\u30de\u30cb\u30fc\u53c8\u306f\u683c\u6e80\u6797\u306e\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u306e\u6307\u6458\u306e\u3046\u3061\u3001\u3072\u3068\u3064\u3092\u8a8d\u3081\u305f\u3082\u306e\u3068\u306a\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u6377\u6797\u683c\u3092\u9023\u7d50\u306e\u5bfe\u8c61\u3068\u3059\u308b\u304b\u3001\u975e\u9023\u7d50\u3068\u3057\u305f\u5834\u5408\u306b\u540c\u793e\u3068\u306e\u53d6\u5f15\u3092\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3068\u3057\u3066\u958b\u793a\u3059\u308b\u304b\u306f\u3001\u305d\u306e\u91cd\u8981\u6027\u3092\u57fa\u6e96\u3068\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3057\u305f\u3060\u3051\u3067\u3001\u904e\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u8a02\u6b63\u307e\u3067\u306f\u6c42\u3081\u3066\u3044\u306a\u3044\u3002<br \/>\n\u4e00\u65b9\u3001\u76e3\u67fb\u306b\u5f53\u305f\u3063\u305f\u4f1a\u8a08\u58eb\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4ef6\u3067\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u8c61\u306b\u5bfe\u3057\u3001\u300c\u30b3\u30de\u30cb\u30fc\u62c5\u5f53\u306e\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u3084\u5224\u65ad\u3001\u767a\u8a00\u306b\u306f\u7591\u554f\u304c\u6b8b\u308b\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u300d\u3068\u65ad\u8a00\u3057\u3001\u6539\u5584\u70b9\u3068\u3057\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u672c\u90e8\u306b\u3088\u308b\u7a4d\u6975\u7684\u306a\u95a2\u4e0e\u304c\u6709\u52b9\u3067\u3042\u308b\u3068\u3044\u3046\u3001\u304b\u306a\u308a\u8e0f\u307f\u8fbc\u3093\u3060\u610f\u898b\u3092\u8868\u660e\u3057\u3066\u3044\u308b\u3002<br \/>\n\u88cf\u3092\u8fd4\u305b\u3070\u3001\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u304c\u9069\u6642\u30fb\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u307e\u3067\u306e\u554f\u984c\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u306e\u898b\u89e3\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u611f\u3058\u3089\u308c\u305f\u3002<br \/>\n\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u5831\u544a\u3092\u53d7\u3051\u3066\u3001\u30b3\u30de\u30cb\u30fc\u682a\u5f0f\u4f1a\u793e\u306f11\u6708\uff19\u65e5\u3001\u300c\u5e73\u621025\u5e74\uff13\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u53ca\u3073\u5f53\u793e\u682a\u5f0f\u306e\u7ba1\u7406\u9298\u67c4\uff08\u78ba\u8a8d\u4e2d\uff09\u3078\u306e\u6307\u5b9a\u898b\u8fbc\u307f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d\u3068\u3044\u3046\u9069\u6642\u958b\u793a\u3092\u884c\u3044\u3001\u3053\u306e\u4e2d\u3067\u3001\u6377\u6797\u683c\u3092\u9023\u7d50\u5b50\u4f1a\u793e\u3068\u3057\u3066\u904e\u53bb\uff15\u5e74\u9593\u306b\u308f\u305f\u308b\u904e\u5e74\u5ea6\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u3092\u767a\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\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>2012\u5e74\uff19\u670811\u65e5\u3001\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u7acb\u5165\u8abf\u67fb\u304c\u3042\u308a\u3001\u683c\u6e80\u6797\uff08\u5357\u4eac\uff09\u5b9f\u696d\u6709\u9650\u516c\u53f8\uff08\u4ee5\u4e0b\u300c\u683c\u6e80\u6797\u300d\u3068\u3044\u3046\uff09\u3092\u542b\u3080\u4e2d\u56fd\u5b50\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u683c\u6e80\u6797\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u59a5\u5f53\u6027\u53ca\u3073\u5e73\u621023\u5e74\uff18\u6708\u306b\u8cb7\u53ce\u3057\u3066\u5b50\u4f1a\u793e\u3068\u3057\u305f\u5357\u4eac\u6377\u6797\u683c\u5efa\u6750\u6709\u9650\u516c\u53f8\uff08\u4ee5\u4e0b\u300c\u6377\u6797\u683c\u300d\u3068\u3044\u3046\uff09\u3068\u683c\u6e80\u6797\u3068\u306e\u53d6\u5f15\u306b\u304b\u304b\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u8a72\u5f53\u6027\u3001\u6377\u6797\u683c\u306e\u5b50\u4f1a\u793e\u8a72\u5f53\u6027\u306e\u6709\u7121\u306a\u3069\u304c\u6307\u6458\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,236,167,182,290,277],"tags":[114,128],"backnumber":[1674],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 04:52:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/2088"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=2088"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/2088\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=2088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=2088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=2088"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=2088"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=2088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}