{"id":209988,"date":"2020-09-02T09:30:16","date_gmt":"2020-09-02T00:30:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=209988"},"modified":"2020-09-02T09:49:49","modified_gmt":"2020-09-02T00:49:49","slug":"institutional-accounting-report-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-33\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u52d9\u7701\u95a2\u4fc2\u653f\u4ee4\u53ca\u3073\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u6848\u300d\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\uff5e\u539f\u5247\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u306e\u65bd\u884c\u3092\u4e88\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 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target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u52d9\u7701\u95a2\u4fc2\u653f\u4ee4\u53ca\u3073\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6<\/a>\u300d<br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5b9a\u7fa9\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\uff08\u4f1a\u793e\u6cd5327\u6761\u306e\uff12\uff09\u3001\u696d\u52d9\u57f7\u884c\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3078\u306e\u59d4\u8a17\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\uff08\u4f1a\u793e\u6cd5348\u6761\u306e\uff12\uff09\u304b\u3089\u3001\u6b21\u306e\u5b9a\u7fa9\u898f\u5b9a\u3092\u6539\u6b63\u3059\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:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5f79\u54e1\u7b49\u306e\u9078\u4efb\u306b\u95a2\u3059\u308b\u8b70\u6848\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63\uff08\u88dc\u511f\u5951\u7d04\u53ca\u3073\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5430\u6761\u306e\uff12\u53ca\u3073430\u6761\u306e\uff13\uff09\u306b\u4f34\u3046\u3082\u306e\u3001\u5f79\u54e1\uff08\u53d6\u7de0\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\uff09\u5019\u88dc\u8005\u3068\u89aa\u4f1a\u793e\u7b49\u306e\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u306e\u62e1\u5145\u3001\u793e\u5916\u53d6\u7de0\u5f79\u5019\u88dc\u8005\u306b\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u3092\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3059\u308b\u3053\u3068\u306a\u3069\u3002\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524774\u6761\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u76f8\u5f53\u3067\u306a\u3044\u7406\u7531\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u524a\u9664\u7b49\uff08\u4e00\u5b9a\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\uff08\u4f1a\u793e\u6cd5327\u6761\u306e\uff12\uff09\u306b\u4f34\u3046\u3082\u306e\u3002\u6539\u6b63\u524d\u306e\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524774\u6761\u306e\uff12\u53ca\u307394\u6761\uff11\u9805\uff12\u53f7\u306e\u524a\u9664\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u8a08\u753b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u8b70\u6848\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524791\u6761\u306e\uff12\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u53d6\u7de0\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3082\u3057\u304f\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u53c8\u306f\u3053\u308c\u3089\u3068\u5f15\u63db\u3048\u306b\u3059\u308b\u6255\u8fbc\u307f\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u91d1\u92ad\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5b9a\u6b3e\u53c8\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u308a\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5361\u6761\uff11\u9805\uff13\u53f7\u304b\u3089\uff15\u53f7\u307e\u3067\u53ca\u3073409\u6761\uff13\u9805\uff13\u53f7\u304b\u3089\uff15\u53f7\u307e\u3067\uff09\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u4e8b\u9805\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524798\u6761\u306e\uff12\u304b\u308998\u6761\u306e\uff14\u307e\u3067\u53ca\u3073111\u6761\u304b\u3089111\u6761\u306e\uff13\u307e\u3067\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u53d6\u7de0\u5f79\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u7b49\u306b\u3064\u3044\u3066\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u65b9\u91dd\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5361\u6761\uff17\u9805\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524798\u6761\u306e\uff15\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n<p>\u300c\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u300d\uff08\u4f1a\u793e\u6cd5430\u6761\u306e\uff13\u7b2c\uff11\u9805\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u4fdd\u967a\u5951\u7d04\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247115\u6761\u306e\uff12\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u4e8b\u696d\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247133\u6761\uff13\u9805\uff11\u53f7\u306a\u3069\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e0a\u5834\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u5c11\u6570\u682a\u4e3b\u4fdd\u8b77\u306e\u8b70\u8ad6\u7b49\u3092\u8e0f\u307e\u3048\u3001\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306b\u89aa\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u89aa\u4f1a\u793e\u3068\u306e\u9593\u306b\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u91cd\u8981\u306a\u8ca1\u52d9\u53ca\u3073\u4e8b\u696d\u306e\u65b9\u91dd\u306b\u95a2\u3059\u308b\u5951\u7d04\u7b49\u304c\u5b58\u5728\u3059\u308b\u3068\u304d\u306f\u3001\u4e8b\u696d\u5831\u544a\u306b\u304a\u3044\u3066\u305d\u306e\u5185\u5bb9\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247120\u6761\uff11\u9805\uff17\u53f7\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#cd853f;\">\u2462<\/span>\u3000\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u306e\u5831\u916c\u7b49\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u3092\u62e1\u5145\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247121\u6761\uff14\u53f7\u30a4\u53ca\u3073\u30ed\u4e26\u3073\u306b\uff15\u53f7\u306e\uff12\u304b\u3089\uff16\u53f7\u306e\uff13\u307e\u3067\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u5831\u916c\u7b49\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u3084\u65b0\u682a\u4e88\u7d04\u6a29\u7b49\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u3092\u8ffd\u52a0\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247122\u6761\uff11\u9805\uff12\u53f7\u53ca\u3073123\u6761\uff11\u53f7\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#cd853f;\">\u2465<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u304c\u679c\u305f\u3059\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u306b\u95a2\u3057\u3066\u884c\u3063\u305f\u8077\u52d9\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247124\u6761\uff14\u53f7\u30db\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u793e\u50b5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u5236\u5ea6\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5676\u6761\uff17\u53f7\u306e\uff12\u53ca\u3073\uff18\u53f7\u306e\uff12\u3001714\u6761\u306e\uff12\u304b\u3089714\u6761\u306e\uff17\u307e\u3067\u7b49\uff09\u306b\u4f34\u3044\u3001\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u3092\u7f6e\u304f\u5834\u5408\u306b\u304a\u3051\u308b\u793e\u50b5\u306e\u52df\u96c6\u4e8b\u9805\u306e\u5185\u5bb9\u3084\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u306e\u8cc7\u683c\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\u306a\u3069\u306e\u6539\u6b63\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247162\u6761\uff15\u53f7\u304b\u3089\uff17\u53f7\u307e\u3067\u306a\u3069\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u3057\u306e\u7533\u8fbc\u307f\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247179\u6761\u306e\uff12\u53ca\u3073179\u6761\u306e\uff13\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306e\u4e8b\u524d\u958b\u793a\u4e8b\u9805\u53ca\u3073\u4e8b\u5f8c\u958b\u793a\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247213\u6761\u306e\uff12\u53ca\u3073213\u6761\u306e\uff19\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u305d\u306e\u4ed6\uff08\u682a\u5f0f\u4ea4\u4ed8\u306e\u5834\u5408\u306e\u4e00\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u306b\u304a\u3051\u308b\u7b97\u5b9a\u57fa\u6e96\u65e5\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524725\u6761\uff16\u980510\u53f7\uff09\u306a\u3069\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6574\u5099<\/strong><\/h4>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\uff08\u4f1a\u793e\u6cd5325\u6761\u306e\uff12\u304b\u3089325\u6761\u306e\uff17\u307e\u3067\uff09\u306e\u65b0\u8a2d\u306b\u4f34\u3044\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u3092\u3068\u308b\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff12\uff09\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u3092\u3068\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u62db\u96c6\u306e\u901a\u77e5\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff13\uff09\u53ca\u3073\u66f8\u9762\u4ea4\u4ed8\u8acb\u6c42\u3092\u3057\u305f\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u66f8\u9762\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\uff09\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff14\uff09\u3092\u65b0\u8a2d\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524741\u6761\uff17\u53f7\u300154\u6761\uff17\u53f7\u7b49\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6574\u5099<\/strong><\/h4>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5774\u6761\u306e\uff12\u304b\u3089774\u6761\u306e11\u307e\u3067\u3001816\u6761\u306e\uff12\u304b\u3089816\u6761\u306e10\u307e\u3067\u7b49\uff09\u306b\u4f34\u3044\u3001\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u307b\u304b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524754\u6761\uff12\u9805\u53ca\u307355\u6761\uff12\u980510\u53f7\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u306b\u304a\u3051\u308b\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u984d\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524739\u6761\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u682a\u5f0f\u306b\u4fc2\u308b\u7279\u5225\u52d8\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524712\u6761\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u304c\u7121\u52b9\u3068\u3055\u308c\u305f\u5834\u5408\u7b49\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524725\u6761\uff12\u9805\uff13\u53f7\u53ca\u3073\uff15\u53f7\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6574\u5099<\/strong><\/h4>\n<p>\u53d6\u7de0\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u7b49\u3092\u8981\u3057\u306a\u3044\u3067\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4f1a\u793e\u6cd5202\u6761\u306e\uff12\u3001205\u6761\uff13\u9805\u304b\u3089\uff15\u9805\u307e\u3067\u3001209\u6761\uff14\u9805\u3001445\u6761\uff16\u9805\u7b49\uff09\u3053\u3068\u306b\u4f34\u3044\u3001\u305d\u306e\u5834\u5408\u306b\u5897\u52a0\u3059\u308b\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff12\u6761\uff13\u980534\u53f7\u300142\u6761\u306e\uff12\u300142\u6761\u306e\uff13\u53ca\u307354\u6761\u306e\uff12\uff09\u3092\u65b0\u8a2d\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\uff08\u4f1a\u793e\u6cd5325\u6761\u306e\uff12\u304b\u3089325\u6761\u306e\uff17\u307e\u3067\uff09\u306e\u65b0\u8a2d\u306b\u4f34\u3044\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u4fc2\u308b\u76e3\u67fb\u5831\u544a\u53c8\u306f\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u306b\u8a18\u8f09\u3055\u308c\u3001\u53c8\u306f\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u4fc2\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u306e\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247134\u6761\uff13\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u65bd\u884c\u6642\u671f\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e7412\u670811\u65e5\u516c\u5e03\u3001\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c70\u53f7\uff09\u306f\u3001\u516c\u5e03\u306e\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff11\u5e74\uff16\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u5546\u696d\u767b\u8a18\u6cd5\u306b\u304a\u3051\u308b\u5370\u9451\u306e\u63d0\u51fa\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u306e\u524a\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff13\u5e74\uff12\u670815\u65e5\u306e\u65bd\u884c\u3092\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306e\u5275\u8a2d\u7b49\u306b\u95a2\u3059\u308b\u6539\u6b63\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff14\u5e74\u5ea6\u4e2d\u306e\u65bd\u884c\u3092\u3001\u305d\u308c\u305e\u308c\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u672c\u653f\u7701\u4ee4\u6539\u6b63\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u6cd5\u306e\u65bd\u884c\u65e5\uff08\u4ee4\u548c\uff13\u5e74\uff13\u6708\uff11\u65e5\u3092\u4e88\u5b9a\uff09\u304b\u3089\u65bd\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\uff08\u6539\u6b63\u7701\u4ee4\u6848\u9644\u5247\uff11\u6761\u672c\u6587\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f01\u8b77\u58eb\u4f1a\u767b\u8a18\u4ee4\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u7b49\u767b\u8a18\u4ee4\u53ca\u3073\u7d44\u5408\u7b49\u767b\u8a18\u4ee4\u306e\u6539\u6b63\u898f\u5b9a\u306f\u3001\u6574\u5099\u6cd5\u9644\u5247\u7b2c\uff12\u53f7\u306b\u63b2\u3052\u308b\u898f\u5b9a\u306e\u65bd\u884c\u306e\u65e5\uff08\u540c\u5e74\uff12\u670815\u65e5\u3092\u4e88\u5b9a\uff09\u304b\u3089\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u53ca\u3073\u4e00\u822c\u6cd5\u4eba\u6cd5\u65bd\u884c\u898f\u5247\u306b\u4fc2\u308b\u6539\u6b63\u898f\u5b9a\u306e\u3046\u3061\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6539\u6b63\u898f\u5b9a\uff08\u6539\u6b63\u7701\u4ee4\u6848\u9644\u5247\uff11\u6761\u305f\u3060\u3057\u66f8\u306b\u898f\u5b9a\u3059\u308b\u898f\u5b9a\uff09\u306f\u3001\u6539\u6b63\u6cd5\u9644\u5247\uff11\u6761\u305f\u3060\u3057\u66f8\u306b\u898f\u5b9a\u3059\u308b\u898f\u5b9a\u306e\u65bd\u884c\u306e\u65e5\u304b\u3089\uff08\u6539\u6b63\u7701\u4ee4\u6848\u9644\u5247\uff11\u6761\u305f\u3060\u3057\u66f8\uff09\u65bd\u884c\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7d4c\u904e\u63aa\u7f6e\u304c\u898f\u5b9a\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2020\uff08\u4ee4\u548c\uff12\uff09\u5e74\uff19\u6708\uff11\u65e5\u3001\u6cd5\u52d9\u7701\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u52d9\u7701\u95a2\u4fc2\u653f\u4ee4\u53ca\u3073\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u300d\u306b\u95a2\u3059\u308b\u6539\u6b63\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c70\u53f7\uff09\u53ca\u3073\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c71\u53f7\uff09\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u4ee4\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306a\u3069\u306b\u3064\u3044\u3066\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\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":[370,178,180,487,167,231,289],"tags":[511,337,159],"backnumber":[2059],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 19:23:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/209988"}],"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=209988"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/209988\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=209988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=209988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=209988"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=209988"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=209988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}