{"id":210989,"date":"2020-10-01T10:13:16","date_gmt":"2020-10-01T01:13:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=210989"},"modified":"2020-10-08T10:44:12","modified_gmt":"2020-10-08T01:44:12","slug":"financial-accounting-article-62","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-62\/","title":{"rendered":"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u3092\u4fef\u77b0\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u4ed5\u8a33<\/span><span style=\"font-size: 20px;\">\u306e<\/span>\u3044\u3089\u306a\u3044<span style=\"color: #1879a5;\">\u4f1a\u8a08\u57fa\u6e96<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u3092\u4fef\u77b0\u3059\u308b\u300d<\/strong><\/h4>\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<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u306b\u3088\u3046\u3053\u305d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-61\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u7d39\u4ecb\uff08\u524d\u7de8\uff09\u300d\uff0d\u65e5\u5e38\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u5f71\u97ff\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-63\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #ccf0f9; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/\" target=\"_blank\">ASBJ\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3092\u901a\u3058\u3066\u5165\u624b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7b2c\uff12\u7ae0\u4ee5\u964d\u306e\u4f1a\u8a08\u57fa\u6e96\u3054\u3068\u306e\u89e3\u8aac\u3067\u306f\u3001ASBJ\u304c\u516c\u8868\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u4e2d\u5fc3\u306b\u307f\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #1879a5;\">\u25c6<\/span>\u4f1a\u8a08\u57fa\u6e96\u306f\uff15\u3064\u306e\u30b8\u30e3\u30f3\u30eb\u306b\u5206\u304b\u308c\u308b<\/strong><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3001\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u300c\u5b9f\u52d9\u3067\u308f\u305f\u3057\u305f\u3061\u304c\u5f93\u3046\u3079\u304d\u516c\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u300d\u306f\u3001\u5b9f\u306b\u305f\u304f\u3055\u3093\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u8fd1\u5e74\u3067\u306f\u3001\u6d77\u5916\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u3068\u306e\u6574\u5408\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u52a0\u901f\u5ea6\u7684\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u7d9a\u3051\u305f\u6642\u671f\u3082\u3042\u308a\u307e\u3057\u305f\u3002\u73fe\u5728\u3067\u3082\u3001\u65b0\u3057\u3044\u7523\u696d\u3084\u53d6\u5f15\u304c\u751f\u307e\u308c\u308b\u305f\u3073\u306b\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u7d9a\u3051\u3066\u3044\u307e\u3059\u3057\u3001\u6642\u4ee3\u306b\u5373\u3057\u305f\u30eb\u30fc\u30eb\u306b\u306a\u308b\u3088\u3046\u306b\u3001\u6539\u6b63\u306b\u3088\u3063\u3066\u5c11\u3057\u305a\u3064\u5185\u5bb9\u3092\u5909\u3048\u3066\u304d\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u57fa\u6e96\u306e\u6570\u306f\u81a8\u5927\u3067\u3059\u306e\u3067\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u5b58\u5728\u3059\u308b\u4e00\u3064\u4e00\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u3059\u3079\u3066\u306b\u3058\u3063\u304f\u308a\u3068\u5411\u304d\u5408\u3063\u3066\u3044\u304f\u3053\u3068\u306f\u5230\u5e95\u3067\u304d\u307e\u305b\u3093\u3002\u304d\u3063\u3068\u3001\u672c\u9023\u8f09\u3067\u3082\u3001\u3059\u3079\u3066\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u3054\u7d39\u4ecb\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002\u3067\u3059\u304c\u3001\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u304b\u3093\u3067\u3044\u305f\u3060\u304f\u305f\u3081\u306e\u5168\u4f53\u50cf\u3067\u3042\u308c\u3070\u3054\u7d39\u4ecb\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3057\u3001\u4eca\u5f8c\u306e\u305f\u3081\u306b\u3082\u304d\u3063\u3068\u610f\u5473\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4f1a\u8a08\u57fa\u6e96\u5168\u4f53\u3092\u30b8\u30e3\u30f3\u30eb\u3067\u6349\u3048\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u4f1a\u8a08\u57fa\u6e96\u81ea\u4f53\u306b\u30b8\u30e3\u30f3\u30eb\u304c\u5272\u308a\u632f\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3053\u3067\u306f\u3001\u4fbf\u5b9c\u4e0a\u3001\u30b8\u30e3\u30f3\u30eb\u5206\u3051\u3067\u304d\u308b\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5927\u304d\u304f\uff15\u3064\u306e\u30b8\u30e3\u30f3\u30eb\u306b\u5206\u985e\u3057\u307e\u3059\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u300c<span class=\"highlight\" style=\"background-color:#edf9d7;color:#000000;\">\u65e5\u5e38\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u5f71\u97ff\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/span>\u300d\u3001\u300c<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u79d1\u76ee\u306b\u95a2\u4fc2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/span>\u300d\u3001\u300c<span class=\"highlight\" style=\"background-color:#ffede6;color:#000000;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3092\u4f34\u3046\u4f1a\u8a08\u57fa\u6e96<\/span>\u300d\u3001\u300c<span class=\"highlight\" style=\"background-color:#e3dcf9;color:#000000;\">\u6c7a\u7b97\u958b\u793a\u5236\u5ea6\u3092\u652f\u3048\u308b\u4f1a\u8a08\u57fa\u6e96<\/span>\u300d\u3001\u300c<span class=\"highlight\" style=\"background-color:#ffe8ff;color:#000000;\">\u6c7a\u7b97\u6642\u3084\u7279\u5b9a\u4e8b\u8c61\u306e\u51fa\u73fe\u6642\u306a\u3069\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/span>\u300d\u3068\u3044\u3046\u3001\uff15\u3064\u306e\u30b8\u30e3\u30f3\u30eb\u306b\u5206\u3051\u307e\u3057\u305f\u3002<\/p>\n<p>\u5404\u4f1a\u8a08\u57fa\u6e96\u306f\u5fc5\u305a\u3057\u3082\uff11\u3064\u306e\u30b8\u30e3\u30f3\u30eb\u306b\u3057\u304b\u5c5e\u3055\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u306e\u30b8\u30e3\u30f3\u30eb\u306b\u95a2\u4fc2\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u65b9\u304c\u591a\u3044\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u3001\u305d\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5c5e\u3059\u308b\u4ee3\u8868\u7684\u306a\u30b8\u30e3\u30f3\u30eb\u3068\u3044\u3046\u8996\u70b9\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u3061\u306a\u307f\u306b\u3001\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u540d\u79f0\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u6642\u70b9\u3067\u5206\u304b\u3063\u3066\u3044\u308b\u5fc5\u8981\u306f\u307e\u3063\u305f\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#edf9d7;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;\"><span style=\"color: #006400;\"><strong>\u25b7\u65e5\u5e38\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u5f71\u97ff\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3010\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u4f1a\u8a08\u51e6\u7406\u57fa\u6e96<\/li>\n<li>\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#dfecf9;color:#000000;border-color:#333399;\">\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;\"><span style=\"color: #333399;\"><strong>\u25b7\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u79d1\u76ee\u306b\u95a2\u4fc2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffede6;color:#000000;border-color:#cd853f;\">\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;\"><span style=\"color: #cd853f;\"><strong><span style=\"color: # cd853f;\">\u25b7<\/span>\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3092\u4f34\u3046\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e3dcf9;color:#000000;border-color:#800080;\">\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;\"><span style=\"color: #800080;\"><strong>\u25b7\u6c7a\u7b97\u958b\u793a\u5236\u5ea6\u3092\u652f\u3048\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u3010\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u7b49\u306e\u4f5c\u6210\u57fa\u6e96<\/li>\n<li>\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffe8ff;color:#000000;border-color:#b22222;\">\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;\"><span style=\"color: #b22222;\"><strong><span style=\"color: # b22222;\">\u25b7<\/span>\u6c7a\u7b97\u6642\u3084\u7279\u5b9a\u4e8b\u8c61\u306e\u51fa\u73fe\u6642\u306a\u3069\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<li>\u4e8b\u696d\u5206\u96e2\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u3053\u308c\u3060\u3051\u591a\u304f\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u3042\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3067\u304d\u308b\u3060\u3051\u3067\u3082\u3001\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u6c7a\u7b97\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u3044\u3063\u305f\u4f1a\u793e\u306b\u304b\u304b\u308f\u308b\u4f1a\u8a08\u306e\u3044\u308d\u3093\u306a\u3053\u3068\u304c\u5909\u308f\u308b\u306e\u304b\u306a\u3001\u3068\u3044\u3046\u60f3\u50cf\u304c\u306f\u305f\u3089\u304f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u307b\u304b\u306b\u3082\u3001\u591a\u304f\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u3055\u3089\u306b\u300c\u9069\u7528\u6307\u91dd\u300d\u3068\u547c\u3070\u308c\u308b\u3001\u5b9f\u52d9\u3067\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u304c\u5225\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u308f\u305f\u3057\u305f\u3061\u304c\u601d\u3046\u4ee5\u4e0a\u306b\u3001\u3068\u3066\u3082\u58ee\u5927\u306a\u4e16\u754c\u306a\u306e\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #24a1bf;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4f1a\u8a08\u306e\u4e16\u754c\u3092\u4fef\u77b0\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u56de\u306f\u3001\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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\u306e\u7406\u89e3\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u4f1a\u8a08\u3068\u6cd5\u5f8b\u3068\u306e\u95a2\u4fc2\u6027\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u3082\u52a9\u3051\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u306b\u643a\u308f\u308b\u7686\u3055\u3093\u304c\u95a2\u4fc2\u3059\u308b\u4e3b\u306a\u6cd5\u5f8b\u3068\u3057\u3066\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u300d\u3068\u300c\uff08\u6cd5\u4eba\uff09\u7a0e\u6cd5\u300d\u3001\u305d\u308c\u306b\u4e0a\u5834\u4f1a\u793e\u306a\u3069\u306e\u5834\u5408\u306b\u52a0\u308f\u308b\u300c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u300d\u3092\u5408\u308f\u305b\u305f\uff13\u3064\u3067\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u6cd5\u5f8b\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u3001\u4f1a\u8a08\u3068\u95a2\u4fc2\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u4ee3\u8868\u7684\u306a\u6761\u6587\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u3001\u4e00\u756a\u4e0b\u306e\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u300d\u306f\u3001\u7565\u79f0\u3067\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u300d\u3001\u901a\u79f0\u306f\u201c\u8ca1\u898f\uff08\u3056\u3044\u304d\uff09\u201d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u3064\u304f\u3089\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u8a18\u8f09\u3084\u4f5c\u6210\u65b9\u6cd5\u306e\u8a73\u7d30\u3092\u5b9a\u3081\u305f\u30eb\u30fc\u30eb\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[503],"backnumber":[2064],"series":[776],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 12:29:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/210989"}],"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=210989"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/210989\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=210989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=210989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=210989"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=210989"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=210989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}