{"id":211365,"date":"2020-10-01T10:12:50","date_gmt":"2020-10-01T01:12:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=211365"},"modified":"2020-09-30T15:56:11","modified_gmt":"2020-09-30T06:56:11","slug":"accounting-article-96","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-96\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u300a\u7279\u5225\u7de8\u300b\u30b3\u30ed\u30ca\u798d\u304c\u5909\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u300d\uff5e\u305d\u306e\uff14\uff1a\u671f\u5f85\u3055\u308c\u308b\u58f2\u308a\u624b\u306e\u826f\u304d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300a\u7279\u5225\u7de8\u300b\u30b3\u30ed\u30ca\u798d\u304c\u5909\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u305d\u306e\uff14\uff1a\u671f\u5f85\u3055\u308c\u308b\u58f2\u308a\u624b\u306e\u826f\u304d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br 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style=\"color: #b22222;\">\u2462<\/span>\u3092\u53c2\u7167\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211366\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-1.png\" alt=\"\" width=\"500\" height=\"400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-1.png 1633w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-1-300x240.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-1-1024x819.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffede6;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u672a\u53ce\u30fb\u672a\u6255\u3092\u542b\u3081\u3066\u3001\u5f53\u6708\u767a\u751f\u5206\u3092\u904e\u4e0d\u8db3\u306a\u304f\u5bfe\u8c61\u6708\u306e\u8a66\u7b97\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffede6;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u90e8\u9580\u5225\u306b\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3059\u308b\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-211471\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-4-1.png\" alt=\"\" width=\"1309\" height=\"793\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-4-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-4-1-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-4-1-1024x620.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p>\u56fa\u5b9a\u8cbb\u3092\u628a\u63e1\u3059\u308b\u65b9\u6cd5\u306b\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u300c\u8cbb\u76ee\u5225\u7cbe\u67fb\u6cd5\u300d\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u591a\u304f\u306e\u5834\u5408\u306f\u4e8b\u8db3\u308a\u307e\u3059\u3002\u8cbb\u76ee\u5225\u7cbe\u67fb\u6cd5\u3068\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u8cbb\u76ee\u3054\u3068\u306b\u4f1a\u793e\u306e\u904e\u53bb\u306e\u7d4c\u9a13\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u9ad8\u306b\u9023\u52d5\u304c\u898b\u3089\u308c\u308b\u8cbb\u76ee\u306b\u3064\u3044\u3066\u306f\u5909\u52d5\u8cbb\u3001\u58f2\u4e0a\u9ad8\u3068\u9023\u52d5\u304c\u898b\u3089\u308c\u306a\u3044\u8cbb\u76ee\u306b\u3064\u3044\u3066\u306f\u56fa\u5b9a\u8cbb\u306b\u5206\u89e3\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u904b\u8cc3\u3084\u8ca9\u58f2\u624b\u6570\u6599\u306f\u5909\u52d5\u8cbb\u3001\u5730\u4ee3\u5bb6\u8cc3\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u5f79\u54e1\u5831\u916c\u306f\u56fa\u5b9a\u8cbb\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u5206\u89e3\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d66\u6599\u624b\u5f53\u306f\u56fa\u5b9a\u8cbb\u3068\u3059\u308b\u4e00\u65b9\u3067\u3001\u6b8b\u696d\u4ee3\uff08\u6642\u9593\u5916\u624b\u5f53\uff09\u306f\u5909\u52d5\u8cbb\u3068\u8003\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u8cbb\u76ee\u306b\u3088\u3063\u3066\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306e\u3044\u305a\u308c\u304b\u3092\u5224\u5225\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u904e\u53bb\u306e\u7d4c\u9a13\u3092\u305f\u3088\u308a\u306b\u5272\u5408\u3067\u914d\u5206\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u4f8b\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211370\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-5.png\" alt=\"\" width=\"360\" height=\"205\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-5.png 1069w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-5-300x171.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-5-1024x585.png 1024w\" sizes=\"(max-width: 360px) 100vw, 360px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211368\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-2.png\" alt=\"\" width=\"450\" height=\"260\" \/><\/a><\/p>\n<p>\u3053\u308c\u3089\u306e\u5834\u5408\u3001\u4ed5\u8a33\u3084\u4f1a\u8a08\u5b9f\u52d9\u306b\u5f37\u3044\u65b9\u3067\u3042\u308c\u3070\u3001<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211367\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-3.png\" alt=\"\" width=\"550\" height=\"37\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-3.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-3-300x20.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/ma-mikata7-3-1024x69.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\u306e\u3088\u3046\u306a\u3001\u640d\u5931\u8a08\u4e0a\u3092\u4f34\u3046\u4ed5\u8a33\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308b\u3082\u306e\u3068\u304a\u5206\u304b\u308a\u3044\u305f\u3060\u3051\u308b\u3067\u3057\u3087\u3046\u3002\u30b3\u30ed\u30ca\u798d\u306b\u3088\u308b\u7d4c\u55b6\u74b0\u5883\u306e\u60aa\u5316\u306a\u3069\u6700\u8fd1\u306e\u72b6\u6cc1\u3092\u53d7\u3051\u3066\u3001\u898b\u305f\u76ee\u306eB\/S\u3067\u306f\u5206\u304b\u3089\u306a\u3044\u3053\u3046\u3057\u305f\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u8996\u70b9\u3067\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u89b3\u5bdf\u3057\u3001\u5b9f\u614b\u3092\u7684\u78ba\u306b\u4f1d\u3048\u308b\u3053\u3068\u3082\u7b2c\u4e09\u8005\u306e\u91cd\u8981\u306a\u5f79\u5272\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7d4c\u55b6\u6307\u6a19\u306b\u3088\u308b\u6c7a\u7b97\u66f8\u5206\u6790<\/strong><\/h4>\n<p>\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3001\u3042\u308b\u3044\u306f\uff2d\uff06\uff21\u306e\u4fa1\u5024\uff08\u4fa1\u683c\uff09\u8a55\u4fa1\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3001B\/S\u306e\u8a55\u4fa1\u984d\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3001\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u5927\u534a\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u8cc7\u7523\u306e\u90e8\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002\u4eee\u306b\u8ca0\u50b5\u306e\u90e8\u306e\u91d1\u984d\u306b\u5909\u52d5\u304c\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u3053\u306e\u5834\u5408\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u304c\u6e1b\u5c11\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u306f\u3058\u3081\u3001B\/S\u306b\u95a2\u4fc2\u3059\u308b\u591a\u304f\u306e\u7d4c\u55b6\u6307\u6a19\u306e\u6570\u5024\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5b89\u5168\u6027\u3084\u52b9\u7387\u6027\u5206\u6790\u306e\u305f\u3081\u306e\u7d4c\u55b6\u6307\u6a19\u306e\u6570\u5024\u306f\u30b3\u30ed\u30ca\u798d\u524d\u5f8c\u3067\u5927\u304d\u304f\u5909\u5316\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u5b89\u5168\u6027\u5206\u6790<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffffff;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6d41\u52d5\u6bd4\u7387\uff08\uff05\uff09\uff1d \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/li>\n<li>\u56fa\u5b9a\u6bd4\u7387\uff08\uff05\uff09\uff1d \u56fa\u5b9a\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c \u00d7 100<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09\uff1d \u81ea\u5df1\u8cc7\u672c \u00f7 \u7dcf\u8cc7\u7523 \u00d7 100<\/li>\n<li>\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\uff08\uff05\uff09\uff1d \u56fa\u5b9a\u8cc7\u7523 \u00f7\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u56fa\u5b9a\u8ca0\u50b5\uff09\u00d7 100<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u52b9\u7387\u6027\u5206\u6790<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffffff;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\uff08\u6708\uff09\uff1d \u58f2\u4e0a\u50b5\u6a29\u306e\uff12\u671f\u5e73\u5747 \u00f7\uff08\u58f2\u4e0a\u9ad8\u00f712\uff09<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\uff08\u6708\uff09\uff1d \u68da\u5378\u8cc7\u7523\u306e\uff12\u671f\u5e73\u5747 \u00f7\uff08\u58f2\u4e0a\u539f\u4fa1\u00f712\uff09<\/li>\n<li>\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\uff08\u6708\uff09\uff1d \u4ed5\u5165\u50b5\u52d9\u306e\uff12\u671f\u5e73\u5747 \u00f7\uff08\u58f2\u4e0a\u539f\u4fa1\u00f712\uff09<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d \u5f53\u671f\u5229\u76ca \u00f7 \u81ea\u5df1\u8cc7\u672c\u306e\uff12\u671f\u5e73\u5747 \u00d7 100<\/li>\n<li>\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d \u5f53\u671f\u5229\u76ca \u00f7 \u7dcf\u8cc7\u7523\u306e\uff12\u671f\u5e73\u5747 \u00d7 100<\/li>\n<\/ul>\n<\/div>\n<p>\u58f2\u308a\u624b\u4f01\u696d\u306b\u306f\u3001<strong>\uff08\uff13\uff09\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08B\/S\uff09\u3092\u518d\u8a55\u4fa1\u3059\u308b\uff08\uff14\uff09\u7d4c\u55b6\u6307\u6a19\u306b\u3088\u308b\u6c7a\u7b97\u66f8\u5206\u6790<\/strong>\u306b\u57fa\u3065\u3044\u3066\u3001\u3055\u3089\u306b\u3001B\/S\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u30d0\u30e9\u30f3\u30b9\u3001\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u30d0\u30e9\u30f3\u30b9\u3001\u6d41\u52d5\uff08\u8cc7\u7523\u3001\u8ca0\u50b5\uff09\u3068\u56fa\u5b9a\uff08\u8cc7\u7523\u3001\u8ca0\u50b5\uff09\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u8ca1\u52d9\u7684\u306a\u8996\u70b9\u304b\u3089\u52a9\u8a00\u3092\u884c\u3046\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u58f2\u308a\u624b\u306f\u4e8b\u696d\u3084\u4f01\u696d\u306e\u58f2\u5374\u6e96\u5099\u306e\u305f\u3081\u306b\u8cc7\u6599\u3084\u4f53\u5236\u6574\u5099\u306a\u3069\u3092\u512a\u5148\u3057\u3066\u6642\u9593\u3092\u5272\u3044\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u666e\u6bb5\u3068\u306f\u7570\u306a\u308b\u30b3\u30ed\u30ca\u798d\u306e\u3088\u3046\u306a\u74b0\u5883\u3060\u304b\u3089\u3053\u305d\u3001\u7d4c\u55b6\u72b6\u614b\u306e\u60aa\u5316\u306a\u3069\u306b\u4f34\u3044\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8ca1\u52d9\u72b6\u6cc1\u306e\u5909\u5316\u3092\u6570\u5024\u3084\u30c7\u30fc\u30bf\u3067\u6349\u3048\u3001\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u9069\u5207\u306a\u52a9\u8a00\u304c\u3067\u304d\u308b\u7b2c\u4e09\u8005\u306e\u5b58\u5728\u3092\u58f2\u308a\u624b\u306f\u983c\u308a\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u306f\u3001\u58f2\u308a\u624b\u304b\u3089\u306e\uff2d\uff06\uff21\u306e\u76f8\u8ac7\u306b\u5fdc\u3058\u3066\u901f\u3084\u304b\u306b\u76f8\u624b\u63a2\u3057\u3084\u624b\u7d9a\u306b\u5165\u308b\u3088\u308a\u3082\u3001\u4e00\u898b\u9060\u56de\u308a\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u58f2\u308a\u624b\u306e\u73fe\u72b6\u3092\u7684\u78ba\u306b\u5206\u6790\u3057\u7406\u89e3\u3059\u308b\u826f\u304d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u306a\u308a\u3001\u30b3\u30ed\u30ca\u798d\u3092\u4e57\u308a\u8d8a\u3048\u308b\u5bfe\u7b56\u3092\u4e92\u3044\u306b\u76f8\u8ac7\u3057\u5408\u3046\u3053\u3068\u3067\u3001\u7d50\u679c\u3068\u3057\u3066\u826f\u3044\uff2d\uff06\uff21\u306b\u3064\u306a\u304c\u308b\u5927\u304d\u306a\u30d2\u30f3\u30c8\u3092\u5f97\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u3067\u3042\u308b\u300c\u58f2\u308a\u624b\u300d\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u901a\u5e38\u3001\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\uff2d\uff06\uff21\u306f\u521d\u3081\u3066\u306e\u7d4c\u9a13\u3067\u3059\u304b\u3089\u624b\u63a2\u308a\u306e\u4e2d\u3067\u624b\u7d9a\u304c\u9032\u884c\u3057\u307e\u3059\u3002\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306e\u4f55\u3092\u6c17\u306b\u3057\u3066\u3044\u308b\u304b\u3001\u58f2\u308a\u624b\u3068\u3057\u3066\u4f55\u3092\u3057\u3066\u304a\u304f\u306e\u304c\u826f\u3044\u306e\u304b\u3001\u4f55\u304b\u3089\u624b\u3092\u3064\u3051\u308c\u3070\u826f\u3044\u306e\u304b\u3001\uff2d\uff06\uff21\u30ce\u30a6\u30cf\u30a6\u304c\u306a\u3044\u306e\u3067\u6b63\u76f4\u306a\u3068\u3053\u308d\u201c\u308f\u304b\u3089\u306a\u3044\u201d\u3068\u3044\u3046\u306e\u304c\u3001\u591a\u304f\u306e\u58f2\u308a\u624b\u306e\u672c\u97f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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20:49:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/211365"}],"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=211365"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/211365\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=211365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=211365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=211365"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=211365"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=211365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}