{"id":212792,"date":"2020-10-22T10:12:03","date_gmt":"2020-10-22T01:12:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=212792"},"modified":"2020-10-21T19:00:47","modified_gmt":"2020-10-21T10:00:47","slug":"revenue-article-67","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-67\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c162\u56de\u3011\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2466\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c162\u56de\u3011\u3000\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2466<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/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<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u3046\u3061\u3001\u30b9\u30c6\u30c3\u30d7\uff15\u306e\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u4f01\u696d\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u304c\u79fb\u8ee2\u3059\u308b\u306e\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u53c8\u306f\u7372\u5f97\u3059\u308b\u306b\u3064\u308c\u3066\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=8\" target=\"_blank\">\u7b2c35\uff5e38\u9805<\/a>\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/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:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\uff21\u793e\uff08\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\uff09\u306f\u3001X1\u5e74\uff11\u6708\u672b\u306b\u3001\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u5951\u7d04\u30925,500\u5343\u5186\u306e\u53d6\u5f15\u4fa1\u984d\u3067\uff22\u793e\u3068\u7de0\u7d50\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\uff21\u793e\u306f\u3001X1\u5e74\uff13\u6708\u672b\u6642\u70b9\u3067\u3001\u4e0a\u8a18\u306e\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3057\u3001\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002\u307e\u305f\u3001\uff21\u793e\u306f\u3001\u5f53\u8a72\u5de5\u4e8b\u5951\u7d04\u306b\u4fc2\u308b\u767a\u751f\u8cbb\u7528\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000X1\u5e74\uff16\u6708\u672b\u6642\u70b9\u3067\u963b\u5bb3\u8981\u56e0\u304c\u89e3\u6d88\u3057\u3001\u9032\u6357\u5ea6\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u3002\u53d6\u5f15\u4fa1\u683c\u3068\u5408\u8a08\u4e88\u60f3\u539f\u4fa1\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-212902\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-11.png\" alt=\"\u53d6\u5f15\u4fa1\u984d\u30005,500\u3000\u5408\u8a08\u4e88\u60f3\u539f\u4fa1\u30004,000\u3000\uff08\u5185\u8a33\uff09\u3000\uff0d\u3000\u30bf\u30fc\u30d3\u30f3\u30001,500\u3000\u305d\u306e\u4ed6\u306e\u539f\u4fa1\u30002,500\" width=\"250\" height=\"132\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-11.png 485w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-11-300x158.png 300w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\uff21\u793e\u306f\u3001\u30bf\u30fc\u30d3\u30f3\u3092\uff22\u793e\u306b\u79fb\u8ee2\u3059\u308b\u524d\u306b\u30bf\u30fc\u30d3\u30f3\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3001\u81ea\u3089\u306f\u672c\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306e\u767a\u751f\u8cbb\u7528\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u306f\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000X1\u5e74\uff16\u6708\u306b\u30bf\u30fc\u30d3\u30f3\u304c\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u306b\u3001\uff22\u793e\u306f\u30bf\u30fc\u30d3\u30f3\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa1\uff081,500\u5343\u5186\uff09\u306f\u3001\u5408\u8a08\u4e88\u60f3\u539f\u4fa1\uff084,000\u5343\u5186\uff09\u306b\u6bd4\u3057\u3066\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\uff21\u793e\u306f\u3001\u30bf\u30fc\u30d3\u30f3\u306e\u8a2d\u8a08\u3084\u88fd\u9020\u306b\u306f\u95a2\u4e0e\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff16\uff09<\/strong><\/span>\u3000\uff21\u793e\u306f\u3001\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa1\u3092\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u542b\u3081\u308b\u3068\u3001\u81ea\u3089\u306e\u5c65\u884c\u306e\u7a0b\u5ea6\u3092\u904e\u5927\u306b\u8868\u793a\u3059\u308b\u3068\u5224\u65ad\u3057\u3001\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u304a\u3044\u3066\u3001\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa11,500\u5343\u5186\u3092\u767a\u751f\u8cbb\u7528\u53ca\u3073\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\uff21\u793e\u306f\u3001\u30bf\u30fc\u30d3\u30f3\u306e\u79fb\u8ee2\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa11,500\u5343\u5186\u3068\u540c\u984d\u3067\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff17\uff09<\/strong><\/span>\u3000X1\u5e74\uff13\u670831\u65e5\u73fe\u5728\u3067\u3001\u767a\u751f\u3057\u305f\u305d\u306e\u4ed6\u306e\u539f\u4fa1\u306f500\u5343\u5186\u3067\u3042\u3063\u305f\uff08\u30bf\u30fc\u30d3\u30f3\u306f\u672a\u5f15\u6e21\u3057\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff18\uff09<\/strong><\/span>\u3000X1\u5e74\uff16\u670830\u65e5\u73fe\u5728\u3067\u3001\u767a\u751f\u3057\u305f\u539f\u4fa1\u306f\u7d2f\u8a08\u30673,500\u5343\u5186\uff08\u305d\u306e\u4ed6\u306e\u539f\u4fa12,000\u5343\u5186\u3001\u30bf\u30fc\u30d3\u30f31,500\u5343\u5186\uff09\u3067\u3042\u3063\u305f\uff08\u30bf\u30fc\u30d3\u30f3\u306f\u5f15\u6e21\u3057\u6e08\u307f\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff19\uff09<\/strong><\/span>\u3000\uff21\u793e\u306f\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u3068\u306f\u5225\u306b\u3001\uff22\u793e\u306e\u65e2\u5b58\u306e\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002\u5951\u7d04\u671f\u9593\u306f\u3001X0\u5e74\uff14\u67081\u65e5\u304b\u3089X2\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\uff12\u5e74\u9593\u3001\u5951\u7d04\u91d1\u984d\u306f\u3001400\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff0810\uff09<\/strong><\/span>\u3000\uff21\u793e\u306e\u5224\u65ad\u306f\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; margin-top: 20px;\"><strong>\u3010\u672c\u4e8b\u4f8b\u306e\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212939\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-7-1.png\" alt=\"X0\u5e74\uff14\u6708\uff11\u65e5\u3000X1\u5e74\uff13\u670831\u65e5\u3000X2\u5e74\uff13\u670831\u65e5\u3000\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u3000\u203b\u4e0b\u8868\u53c2\u7167\u3000\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u3000X1\u5e74\uff11\u670831\u65e5\uff08\u65b0\u8a2d\u5de5\u4e8b\u306e\u5951\u7d04\u7de0\u7d50\uff09\u3000X1\u5e74\uff16\u670830\u65e5\uff08\u9032\u6357\u5ea6\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u304c\u53ef\u80fd\u3068\u306a\u308b\uff09\u3000\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u5951\u7d04\u3000\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u3000\" width=\"530\" height=\"267\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-7-1.png 1739w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-7-1-300x151.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-7-1-1024x516.png 1024w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212913\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-8.png\" alt=\"\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u5951\u7d04\u306b\u4fc2\u308b\u5404\u671f\u306e\u53ce\u76ca\u8a08\u4e0a\u984d\u53ca\u3073\u539f\u4fa1\u8a08\u4e0a\u984d\u3000\u4e8b\u696d\u5e74\u5ea6\u3000X1\u5e74\uff13\u6708\u671f\u3000X2\u5e74\uff13\u6708\u671f\u3000\u4f1a\u8a08\u671f\u9593\u3000X1\u5e74\uff11\u6708\uff11\u65e5\uff5e\uff13\u670831\u65e5\u3000X1\u5e74\uff14\u6708\uff11\u65e5\uff5e\uff16\u670830\u65e5\u3000\u9032\u6357\u5ea6\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u3000\u4e0d\u53ef\u80fd\u3000\u53ef\u80fd\u3000\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u3000\u53ce\u76ca\u8a08\u4e0a\u984d\u3000500\u5343\u5186\u30004,200\u5343\u5186\u3000\uff08\u4e0a\u8a18\u306e\u3046\u3061\u30bf\u30fc\u30d3\u30f3\u5206\uff09\u3000\uff08 \uff0d \uff09\u3000\uff08 1,500\u5343\u5186 \uff09\u3000\u539f\u4fa1\u8a08\u4e0a\u984d\u3000500\u5343\u5186\u30003,000\u5343\u5186\u3000\uff08\u4e0a\u8a18\u306e\u3046\u3061\u30bf\u30fc\u30d3\u30f3\u5206\uff09\u3000\uff08 \uff0d \uff09\u3000\uff08 1,500\u5343\u5186 \uff09\" width=\"452\" height=\"146\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-8.png 1483w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-8-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-8-1024x330.png 1024w\" sizes=\"(max-width: 452px) 100vw, 452px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 15px;\">\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/span><\/h4>\n<p>\uff21\u793e\u306eX1\u5e74\uff13\u670831\u65e5\u73fe\u5728\uff08\u671f\u672b\u6c7a\u7b97\uff09\u306e\u4ed5\u8a33\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212947\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-2.png\" alt=\"\u501f\u65b9\u3000\u8cb8\u65b9\u3000\u5b8c\u6210\u5de5\u4e8b\u672a\u53ce\u5165\u91d1\t500\uff08\u203b\uff11\uff09\t\u58f2\u4e0a\u9ad8\t500\uff08\u203b\uff11\uff09 \u5de5\u4e8b\u539f\u4fa1\u3000500\uff08\u203b\uff11\uff09\u3000\u5de5\u4e8b\u672a\u6255\u91d1\u3000500\uff08\u203b\uff11\uff09\" width=\"550\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-2.png 1191w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-2-300x26.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-2-1024x90.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u767a\u751f\u8cbb\u7528\u306e\u3046\u3061\u3001\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212948\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-3.png\" alt=\"\u501f\u65b9\u3000\u8cb8\u65b9\u3000\u58f2\u639b\u91d1\u300050\u3000\u58f2\u4e0a\u9ad8\u300050\uff08\u203b\uff12\uff09\" width=\"550\" height=\"29\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-3.png 1191w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-3-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-3-1024x53.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000400\u00d73\/24<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff1d50<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000X0\u5e74\uff14\u6708\uff11\u65e5\uff5eX0\u5e7412\u670831\u65e5\u307e\u3067\u306e\uff19\u30f6\u6708\u306e\u58f2\u4e0a\u9ad8\u306f\u3001\u7b2c\uff13\u56db\u534a\u671f\u307e\u3067\u306b\u65e2\u8a08\u4e0a\u3067\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/p>\n<p>\uff21\u793e\u306eX1\u5e74\uff16\u670830\u65e5\u73fe\u5728\uff08\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff09\u306e\u4ed5\u8a33\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212950\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-4.png\" alt=\"\u501f\u65b9\u3000\u8cb8\u65b9\u3000\u5b8c\u6210\u5de5\u4e8b\u672a\u53ce\u5165\u91d1\u30004,200\u3000\u58f2\u4e0a\u9ad8\u30004,200\uff08\u203b\uff15\uff09\" width=\"550\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-4.png 1190w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-4-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-4-1024x55.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\uff08\u53d6\u5f15\u4fa1\u683c5,500\uff0d\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa11,500\uff09\u00d7\u5de5\u4e8b\u9032\u6357\u5ea680\uff05\uff082,000\u00f72,500\u00d7100\uff05\uff09\uff0b\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa11,500\uff1d4,700<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u30004,700<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff0d500<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff1d4,200<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u539f\u4fa1\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212951\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-5.png\" alt=\"\u501f\u65b9\u3000\u8cb8\u65b9\u3000\u5de5\u4e8b\u539f\u4fa1\u30003,000\u3000\u5de5\u4e8b\u672a\u6255\u91d1\u30003,000\uff08\u203b\uff17\uff09\" width=\"548\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-5.png 1187w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-5-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-5-1024x56.png 1024w\" sizes=\"(max-width: 548px) 100vw, 548px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u767a\u751f\u3057\u305f\u305d\u306e\u4ed6\u306e\u539f\u4fa12,000\uff0b\u30bf\u30fc\u30d3\u30f3\u306e\u8abf\u9054\u539f\u4fa11,500\uff1d3,500<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u30003,500<span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\uff0d500<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff1d3,000<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464\u3000\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212953\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-6.png\" alt=\"\u501f\u65b9\u3000\u8cb8\u65b9\u3000\u58f2\u639b\u91d1\u300050\u3000\u58f2\u4e0a\u9ad8\u300050\uff08\u203b\uff18\uff09\" width=\"550\" height=\"27\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-6.png 1190w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-6-300x14.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-6-1024x50.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000400\u00d73\/24\uff1d50<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4f01\u696d\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u304c\u79fb\u8ee2\u3059\u308b\u306e\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u53c8\u306f\u7372\u5f97\u3059\u308b\u306b\u3064\u308c\u3066\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e<span style=\"color: #000080;\"><strong>\uff08\uff21\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #000080;\"><strong>\uff08\uff23\uff09<\/strong><\/span>\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\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:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\uff08\uff21\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\uff08\uff22\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3057\u3001\u5f53\u8a72\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u5f53\u8a72\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u652f\u914d\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\uff08\uff23\uff09<\/strong><\/span>\u3000\u6b21\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3053\u3068<\/p>\n<p style=\"margin-left: 60px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\uff08\uff23\uff0d\uff11\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5225\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u751f\u3058\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 60px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\uff08\uff23\uff0d\uff12\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u3044\u305a\u308c\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u4e00\u6642\u70b9\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212961\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-9.png\" alt=\"\" width=\"1829\" height=\"1853\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-9.png 1829w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-9-296x300.png 296w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/basic-ac162-9-1010x1024.png 1010w\" sizes=\"(max-width: 1829px) 100vw, 1829px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a2d\u4f8b\u3078\u306e\u3042\u3066\u306f\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000X1\u5e74\uff13\u670831\u65e5\uff08\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09<\/h4>\n<p>\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306f\u3001\u300c<span style=\"color: #000080;\"><strong>\uff08\uff23\uff0d\uff11\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5225\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u751f\u3058\u308b\u3053\u3068\u300d\u304b\u3064\u300c<span style=\"color: #000080;\"><strong>\uff08\uff23\uff0d\uff12\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306b\u8a72\u5f53\u3059\u308b\u5951\u7d04\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\uff21\u793e\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>X1\u5e74\uff13\u670831\u65e5\u6642\u70b9\u3067\u306f\u3001\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308c\u307e\u305b\u3093\u304c\u3001\u767a\u751f\u8cbb\u7528\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u3067\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=10\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c45\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u767a\u751f\u8cbb\u7528\uff08500\u5343\u5186\uff09\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u9ad8\u53ca\u3073\u5de5\u4e8b\u539f\u4fa1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u3068\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u306e\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=10\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c45\u9805<\/a>\u300d\u53c2\u7167\uff09\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u306e\u3046\u3061\u3001\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u8cbb\u7528\u306e\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3092\u3044\u3044\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=4\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c15\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000X1\u5e74\uff13\u670831\u65e5\uff08\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09<\/h4>\n<p>\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306f\u3001\u300c<span style=\"color: #000080;\"><strong>\uff08\uff21\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u300d\u306b\u8a72\u5f53\u3059\u308b\u5951\u7d04\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\uff21\u793e\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u6027\u8cea\u304b\u3089\u3001\u9032\u6357\u5ea6\u3092\u5fe0\u5b9f\u306b\u63cf\u5199\u3059\u308b\u65b9\u6cd5\u306f\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u304c\u9069\u5408\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u306f\u3001\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u3092\u76f4\u63a5\u7684\u306b\u898b\u7a4d\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u6b8b\u308a\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf#page=7\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c17\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u306b\u3088\u308b\u5834\u5408\u3001\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6642\u9593\u306b\u57fa\u3065\u304d\u56fa\u5b9a\u984d\u3092\u8acb\u6c42\u3059\u308b\u5951\u7d04\u7b49\u3001\u73fe\u5728\u307e\u3067\u306b\u4f01\u696d\u306e\u5c65\u884c\u304c\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf#page=8\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c19\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u8a2d\u4f8b\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306f\u3001\u5951\u7d04\u671f\u9593\u306b\u57fa\u3065\u304f\u3053\u3068\u3067\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u6b8b\u308a\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6bd4\u7387\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u5951\u7d04\u671f\u9593\u3067\u53ce\u76ca\u8a8d\u8b58\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000X1\u5e74\uff16\u670830\u65e5\uff08\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09<\/h4>\n<p>\u300c\uff08\uff11\uff09\u3000X1\u5e74\uff13\u670831\u65e5\uff08\u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09\u300d\u306e\u691c\u8a0e\u306e\u3068\u304a\u308a\u3001\uff21\u793e\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u6027\u8cea\u304b\u3089\u3001\u9032\u6357\u5ea6\u3092\u5fe0\u5b9f\u306b\u63cf\u5199\u3059\u308b\u65b9\u6cd5\u306f\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u304c\u9069\u5408\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4f7f\u7528\u3055\u308c\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u304b\u3089\u5c65\u884c\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u5145\u8db3\u3059\u308b\u307e\u3067\u306b\u4e88\u60f3\u3055\u308c\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u5408\u8a08\u306b\u5360\u3081\u308b\u5272\u5408\u306b\u57fa\u3065\u304d\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306b\u4f7f\u7528\u3055\u308c\u308b\u6307\u6a19\u306b\u306f\u3001\u6d88\u8cbb\u3057\u305f\u8cc7\u6e90\u3001\u767a\u751f\u3057\u305f\u52b4\u50cd\u6642\u9593\u3001\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u3001\u7d4c\u904e\u671f\u9593\u3001\u6a5f\u68b0\u4f7f\u7528\u6642\u9593\u7b49\u304c\u3042\u308a\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf#page=8\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c20\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u767a\u751f\u8cbb\u7528\uff08\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\uff09\u304c\u9069\u5408\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u767a\u751f\u8cbb\u7528\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u30bf\u30fc\u30d3\u30f3\u306b\u4fc2\u308b\u767a\u751f\u8cbb\u7528\u306f\u8a2d\u4f8b\u306e\u524d\u63d0\u306b\u3042\u308b\u3068\u304a\u308a\u3001\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u8a08\u7b97\u304b\u3089\u9664\u3044\u3066\u3044\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf#page=8\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c21\u300122\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff14\uff09\u3000X1\u5e74\uff16\u670830\u65e5\uff08 \u98a8\u529b\u767a\u96fb\u6240\u65b0\u8a2d\u5de5\u4e8b\u306b\u4fc2\u308b\u539f\u4fa1\u306e\u8a08\u4e0a\uff09<\/h4>\n<p>X1\u5e74\uff16\u670830\u65e5\u307e\u3067\u306e\u767a\u751f\u8cbb\u75283,500\u5343\u5186\u304b\u3089\u3001X1\u5e74\uff13\u6708\u671f\u306b\u65e2\u306b\u539f\u4fa1\u8a08\u4e0a\u3057\u305f500\u5343\u5186\u3092\u63a7\u9664\u3057\u305f3,000\u5343\u5186\u3092\u5de5\u4e8b\u539f\u4fa1\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff15\uff09\u3000X1\u5e74\uff16\u670830\u65e5\uff08\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09<\/h4>\n<p>\u4e0a\u8a18\u306e\u300c\uff08\uff12\uff09\u3000X1\u5e74\uff13\u670831\u65e5\uff08\u65e2\u5b58\u98a8\u529b\u767a\u96fb\u6240\u306e\u8a2d\u5099\u4fdd\u5b88\u5951\u7d04\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\uff09\u300d\u3068\u540c\u69d8\u306b\u5951\u7d04\u671f\u9593\u3067\u53ce\u76ca\u8a8d\u8b58\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\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:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\uff08\u5e73\u621030\u5e74\uff13\u670830\u65e5\uff09<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div>\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>\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<\/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>Question<br \/>\n\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u3046\u3061\u3001\u30b9\u30c6\u30c3\u30d7\uff15\u306e\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[549,375],"backnumber":[2067],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 13:19:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/212792"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=212792"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/212792\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=212792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=212792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=212792"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=212792"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=212792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}