{"id":213681,"date":"2020-11-05T10:12:10","date_gmt":"2020-11-05T01:12:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=213681"},"modified":"2021-01-25T14:41:50","modified_gmt":"2021-01-25T05:41:50","slug":"accounting-article-97","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-97\/","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\uff18\u56de\u3011\u300c\u8cb7\u3044\u624b\u304c\u597d\u610f\u3092\u62b1\u304f\u300c\u58f2\u308a\u624b\u306e\u5916\u898b\u300d\u300d\uff5e\u305d\u306e\uff13\uff1a\u4f01\u696d\u306e\u6982\u6cc1\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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cb7\u3044\u624b\u304c\u597d\u610f\u3092\u62b1\u304f\u300c\u58f2\u308a\u624b\u306e\u5916\u898b\u300d\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u305d\u306e\uff13\uff1a\u4f01\u696d\u306e\u6982\u6cc1\uff5e<\/strong><\/h5>\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<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u304c\u610f\u8b58\u3057\u305f\u3044\u58f2\u308a\u624b\u4f01\u696d\u306e\u6982\u6cc1\u3068\u898b\u65b9\u3092\u77e5\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u4f01\u696d\u306e\u5168\u4f53\u50cf\u304c\u8cb7\u3044\u624b\u304b\u3089\u3069\u3046\u898b\u3048\u3066\u3044\u308b\u304b\u3092\u77e5\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306e\u898b\u65b9\u3092\u77e5\u3063\u3066\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u3078\u306e\u652f\u63f4\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u5074\u306e\u7acb\u5834\u304b\u3089\uff2d\uff06\uff21\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u91cd\u8981\u6027\u3092\u518d\u8a8d\u8b58\u3059\u308b<\/strong><\/h4>\n<p>\u30b3\u30ed\u30ca\u798d\u306b\u3088\u3063\u3066\u8db3\u5143\u306e\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u5909\u5316\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u3001<a title=\"\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\uff14\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\uff11\uff1a\u8cc7\u7523\u30fb\u4e8b\u696d\u4fa1\u5024\u306e\u6e1b\u5c11\u304c\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\uff2d\uff06\uff21\u306e\u8996\u70b9\u3092\u5909\u3048\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-92\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u304b\u3089<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-96\/\" target=\"_blank\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u307e\u3067\u306e\u5404\u56de\u3067\u306f<strong>\u300a\u7279\u5225\u7de8\u300b<\/strong>\u3068\u3057\u3066\u3001\u30b3\u30ed\u30ca\u798d\u306e\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u3064\u3044\u3066\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u30fb\u7b2c\u4e09\u8005\u305d\u308c\u305e\u308c\u306e\u8996\u70b9\u304b\u3089\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u89e6\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u304b\u3089\u518d\u3073\u3001\u901a\u5e38\u306e\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u30b3\u30ed\u30ca\u798d\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306b\u4eca\u5f8c\u306e\u7d4c\u55b6\u3084\u4e8b\u696d\u306e\u3042\u308a\u65b9\u306e\u898b\u76f4\u3057\u3092\u8feb\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u306a\u304b\u3067\u3082\u9ad8\u5e74\u9f62\u306e\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u308c\u304b\u3089\u4e8b\u696d\u627f\u7d99\u306e\uff11\u3064\u306e\u624b\u6bb5\u3068\u3057\u3066\uff2d\uff06\uff21\u304c\u8996\u91ce\u306b\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<!--more--><\/p>\n<p>\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u304c2020\u5e74\uff19\u670814\u65e5\u306b\u767a\u8868\u3057\u305f\u300c<a title=\"\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tdb.co.jp\/report\/watching\/press\/p200904.html\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u610f\u8b58\u8abf\u67fb\uff082020\u5e74\uff09<\/a>\u300d\u306e\u7d50\u679c\u306b\u3088\u308c\u3070\u3001\u81ea\u793e\u306b\u3064\u3044\u3066\u8fd1\u3044\u5c06\u6765\uff08\u4eca\u5f8c\uff15\u5e74\u4ee5\u5185\uff09\u306b\u300c\uff2d\uff06\uff21\u306b\u95a2\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u300d\u3068\u7b54\u3048\u305f\u4e2d\u5c0f\u4f01\u696d\u306f35.9\uff05\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306f34.1\uff05\u3067\u3057\u305f\u3002\u5168\u4f53\u306e37.2\uff05\u306b\u6bd4\u3079\u308b\u3068\u76f8\u5bfe\u7684\u306b\u4f4e\u3044\u3082\u306e\u306e\u3001\u4e2d\u5c0f\u4f01\u696d\uff08\u5c0f\u898f\u6a21\u4f01\u696d\u3082\u542b\u3080\uff09\u304b\u3089\u3059\u308c\u3070\u3001\u7d4c\u55b6\u8005\u81ea\u8eab\u306e\u5e74\u9f62\u306e\u3053\u3068\u306b\u52a0\u3048\u3001\u81ea\u7136\u707d\u5bb3\u3084\u611f\u67d3\u75c7\u306a\u3069\u306e\u4e88\u6e2c\u3067\u304d\u306a\u3044\u30ea\u30b9\u30af\u3092\u542b\u3081\u305f\u591a\u304f\u306e\u4e8b\u696d\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\uff2d\uff06\uff21\u304c\u4e8b\u696d\u627f\u7d99\u306e\u6709\u529b\u306a\u9078\u629e\u80a2\u306e\uff11\u3064\u306b\u306a\u308b\u3068\u3044\u3046\u8003\u3048\u306b\u81f3\u308b\u306e\u306f\u3054\u304f\u81ea\u7136\u306a\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u4eca\u5f8c\u3088\u308a\u95a2\u5fc3\u304c\u9ad8\u307e\u308b\u306e\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\uff2d\uff06\uff21\u3092\u307e\u3060\u60f3\u5b9a\u3057\u3066\u3044\u306a\u3044\u65b9\u3005\u306b\u3068\u3063\u3066\u3082\u3001\u305d\u306e\u91cd\u8981\u6027\u3092\u518d\u8a8d\u8b58\u3057\u3066\u4eee\u306b\u81ea\u3089\u304c\u5f53\u4e8b\u8005\u3068\u306a\u3063\u305f\u3068\u3057\u305f\u3089\u76f8\u624b\uff08\u5bfe\u8c61\u4f01\u696d\uff09\u3092\u3069\u3046\u898b\u308b\u304b\u3001\u3069\u306e\u3088\u3046\u306b\u898b\u3089\u308c\u308b\u304b\u306e\u30b3\u30c4\u3084\u30dd\u30a4\u30f3\u30c8\u3092\u4eca\u306e\u3046\u3061\u304b\u3089\u77e5\u3063\u3066\u304a\u304f\u3060\u3051\u3067\u3082\u76f8\u5f53\u306a\u30a2\u30c9\u30d0\u30f3\u30c6\u30fc\u30b8\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001<a title=\"\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\uff13\u56de\u3011\u300c\u8cb7\u3044\u624b\u304c\u597d\u610f\u3092\u62b1\u304f\u300c\u58f2\u308a\u624b\u306e\u5916\u898b\u300d\u300d\uff5e\u305d\u306e\uff12\uff1a\u7d4c\u55b6\u8005\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-91\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u306b\u7d9a\u3044\u3066\u300c\u8cb7\u3044\u624b\u304c\u597d\u610f\u3092\u62b1\u304f\u300c\u58f2\u308a\u624b\u306e\u5916\u898b\u300d\u300d\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002\u53d6\u308a\u4e0a\u3052\u308b\u30c6\u30fc\u30de\u306f\u300c\u4f01\u696d\u306e\u6982\u6cc1\u300d\u3067\u3059\u3002\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u3092\u8a2a\u306d\u308b\u3053\u3068\u3067\u5206\u304b\u308b\u4f1a\u793e\u306e\u69d8\u5b50\u3092\u4e2d\u5fc3\u306b\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/ma-mikata8-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-213698\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/ma-mikata8-1-1.png\" alt=\"\" width=\"500\" height=\"252\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/ma-mikata8-1-1.png 1380w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/ma-mikata8-1-1-300x151.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/ma-mikata8-1-1-1024x517.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u30b3\u30a2\uff3d\u4f01\u696d\u6210\u9577\u30fb\u767a\u5c55\u306e\u6839\u5e79\u3092\u652f\u3048\u308b\u7121\u5f62\u306e\u4fa1\u5024<\/strong><\/span><\/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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u4f01\u696d\u7406\u5ff5\u30fb\u30d3\u30b8\u30e7\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\uff08\u6f5c\u5728\uff09\u5e02\u5834\u30b7\u30a7\u30a2\u3084\u7af6\u4e89\u529b\u306e\u9ad8\u3044\u30d3\u30b8\u30cd\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u30e2\u30ce\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u30d6\u30e9\u30f3\u30c9\u529b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u77e5\u7684\u8ca1\u7523\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u6b21\u4e16\u4ee3\u30ea\u30fc\u30c0\u30fc\u306e\u80b2\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u591a\u69d8\u6027\uff08\u6027\u5225\uff06\u4eba\u7a2e\u3001\u30d7\u30ed\u30d1\u30fc\uff06\u4e2d\u9014\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff08DX\uff09\u306e\u5c0e\u5165<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff08\u6301\u7d9a\u53ef\u80fd\u6027\uff09\u3068SDGs\u7d4c\u55b6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u53d7\u8cde\u6b74\uff08\u30b0\u30c3\u30c9\u30c7\u30b6\u30a4\u30f3\u8cde\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30cb\u30c3\u30c1\u30c8\u30c3\u30d7\u4f01\u696d100\u9078\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u7d4c\u55b6\uff08\u7d44\u7e54\uff09\u7ba1\u7406\u30fb\u7ba1\u7406\u4f1a\u8a08\u306e\u6d78\u900f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u975e\u8ca1\u52d9\u60c5\u5831\u3068ESG\u3092\u610f\u8b58\u3057\u305f\u7d4c\u55b6\u65b9\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000BCP\uff08\u4e8b\u696d\u7d99\u7d9a\u8a08\u753b\uff09\u306e\u6574\u5099<\/p>\n<\/div>\n<p>\u8cb7\u3044\u624b\u306b\u3082\u5099\u308f\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3044\u3053\u308c\u3089\u306e\u8981\u7d20\u306f\u3001\u9593\u9055\u3044\u306a\u304f\u8fd1\u3044\u5c06\u6765\u306e\u4e00\u6d41\u4f01\u696d\u304c\u6301\u3063\u3066\u3044\u308b\u3067\u3042\u308d\u3046\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u4fa1\u5024\u3042\u308b\u8981\u7d20\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3092\u8cb7\u3044\u624b\u4f01\u696d\u3068\u3057\u3066\u306f\u6c7a\u3057\u3066\u898b\u9003\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4472c4;\"><strong>\uff3b\u30de\u30b9\u30c8\uff3d\u4f01\u696d\u7d4c\u55b6\u306b\u6b20\u304b\u305b\u306a\u3044\u57fa\u76e4<\/strong><\/span><\/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:#4472c4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u793e\u6b74\uff08\u30b4\u30fc\u30a4\u30f3\u30b0\u30b3\u30f3\u30b5\u30fc\u30f3\u3068\u3057\u3066\u306e\u4fa1\u5024\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u512a\u826f\u53d6\u5f15\u5148\u3084\u958b\u62d3\u5148\uff08\u30c7\u30fc\u30bf\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u9ad8\u3044\u6280\u8853\u529b\u3068\u54c1\u8cea\u3001\u5c02\u9580\u5206\u91ce\u306e\u6709\u8cc7\u683c\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u898f\u7a0b\u30fb\u8b70\u4e8b\u9332\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u4fdd\u7ba1\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u30fb\u81ea\u52d5\u5316\u30fb\u30c7\u30b8\u30bf\u30eb\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u6708\u6b21\u30fb\u5e74\u6b21\u6c7a\u7b97\u306e\u7cbe\u7dfb\u5316\u3068\u65e9\u671f\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u4fe1\u7528\u30fb\u4e0e\u4fe1\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u4eba\u6750\u306e\u5c64\u306e\u539a\u3055\uff08\u5e74\u9f62\u30fb\u6027\u5225\u4ed6\u306e\u30d0\u30e9\u30f3\u30b9\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u96c7\u7528\u30fb\u52e4\u52d9\u5236\u5ea6\u306e\u5145\u5b9f\u3068\u67d4\u8edf\u6027<\/p>\n<\/div>\n<p>\u5065\u5168\u306a\u4f1a\u793e\u306e\u7dad\u6301\u30fb\u767a\u5c55\u306e\u305f\u3081\u306b\u6b20\u304b\u305b\u306a\u3044\u8981\u7d20\u3070\u304b\u308a\u3067\u3059\u306e\u3067\u3001\u3053\u3046\u3057\u305f\u8981\u7d20\u304c\u3059\u3067\u306b\u58f2\u308a\u624b\u306b\u5099\u308f\u3063\u3066\u3044\u308b\u3068\u3059\u308c\u3070\u3001\u8cb7\u3044\u624b\u3068\u3057\u3066\u306f\u4e00\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u6210\u308a\u884c\u304d\u7d4c\u55b6\u3001\u305a\u3055\u3093\u306a\u7ba1\u7406\u3001\u96d1\u306a\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u6848\u5916\u591a\u304f\u3001\u305d\u306e\u4e2d\u306b\u3042\u3063\u3066\u65e5\u9803\u306e\u7ba1\u7406\u304c\u3044\u3044\u52a0\u6e1b\u3067\u306a\u3044\u3053\u3068\u306f\u58f2\u308a\u624b\u304b\u3089\u8cb7\u3044\u624b\u306b\u5bfe\u3059\u308b\u5f37\u529b\u306a\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #548235;\"><strong>\uff3b\u30cb\u30fc\u30ba\uff3d\u8cb7\u3044\u624b\u306e\u4fa1\u5024\u89b3\u30fb\u597d\u307f\u3092\u6e80\u305f\u3059\uff0b\u03b1<\/strong><\/span><\/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:#548235;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u6709\u5f62\u8cc7\u7523\uff08\u624b\u5165\u308c\u3001\u8001\u673d\u5177\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u3068\u306e\u76f8\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u8cb7\u3044\u624b\u30d3\u30b8\u30cd\u30b9\u3068\u306e\u985e\u4f3c\u6027\u30fb\u5171\u901a\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u62e0\u70b9\u306e\u7acb\u5730\u3084\u898f\u6a21\u611f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5546\u58f2\u3084\u88fd\u6cd5\u3001\u5728\u5eab\uff08\u30e2\u30ce\uff09\u306e\u9b45\u529b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u8a2d\u5099\u6295\u8cc7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5831\u5968\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u798f\u5229\u539a\u751f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5236\u670d<\/p>\n<\/div>\n<p>\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u3092\u8a2a\u306d\u3066\u793e\u5185\u3092\u3072\u3068\u3068\u304a\u308a\u898b\u6e21\u3059\u7bc4\u56f2\u5185\u3084\u3001\u62e0\u70b9\u306e\u898b\u5b66\u3092\u901a\u3058\u3066\u628a\u63e1\u3067\u304d\u308b\u4f1a\u793e\u306e\u72b6\u6cc1\u304c\u4e3b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u3053\u306e\u30cb\u30fc\u30ba\u306e\u6bb5\u968e\u306b\u304a\u3044\u3066\u8cb7\u3044\u624b\u306e\u8996\u70b9\u3067\u58f2\u308a\u624b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u672c\u9023\u8f09\u3092\u3054\u89a7\u306e\u7686\u3055\u3093\u306b\u304a\u3044\u3066\u306f\u3001\uff2d\uff06\uff21\u5f8c\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u767a\u5c55\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u3082\u305c\u3072\u3001<span style=\"color: #4472c4;\"><strong>\uff3b\u30de\u30b9\u30c8\uff3d<\/strong><\/span>\u3084<span style=\"color: #cd5c5c;\"><strong>\uff3b\u30b3\u30a2\uff3d<\/strong><\/span>\u306e\u6bb5\u968e\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3060\u8996\u70b9\u3092\u3082\u3063\u3066\u58f2\u308a\u624b\u63a2\u3057\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ed7d31;\"><strong>\uff3b\u30ce\u30fc\u30de\u30fc\u30af\uff3d\u8cb7\u3044\u624b\u306e\u8208\u5473\u304b\u3089\u5916\u308c\u308b\u72b6\u614b<\/strong><\/span><\/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:#ed7d31;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u6163\u7fd2\u30fb\u6163\u884c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u540d\u8a89\u8077<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u5c5e\u4eba\u6027\uff08\u7684\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u61c7\u610f\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u659c\u967d\u306e\u30d3\u30b8\u30cd\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u9ad8\u5e74\u9f62\u5316\u3057\u305f\u9867\u554f\uff08\u7a0e\u7406\u58eb\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u59d4\u8a17\u30fb\u5916\u6ce8\u5148\u306e\u56fa\u5b9a\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u7d14\u6295\u8cc7\uff08\u6709\u4fa1\u8a3c\u5238\uff09\u30fb\u4e0d\u52d5\u7523\u904b\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u9ad8\u4fa1\u306a\u5099\u54c1<\/p>\n<\/div>\n<p>\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u5927\u5207\u306b\u601d\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u3084\u7bc9\u304d\u4e0a\u3052\u3066\u304d\u305f\u3082\u306e\u304c\u3001\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u5fc5\u305a\u3057\u3082\u9b45\u529b\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u4e00\u4f8b\u3067\u3059\u3002\uff2d\uff06\uff21\u5f8c\u3082\u5b58\u7d9a\u3059\u308b\u3053\u3068\u306b\u652f\u969c\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\uff2d\uff06\uff21\u3092\u6a5f\u306b\u58f2\u308a\u624b\u306e\u73fe\u72b6\u3092\u898b\u76f4\u3059\u65b9\u304c\u4eca\u5f8c\u306e\u8cb7\u3044\u624b\u3068\u306e\u95a2\u4fc2\u3092\u7bc9\u304f\u305f\u3081\u306b\u671b\u307e\u3057\u3044\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8cb7\u3044\u624b\u306e\u898b\u65b9\uff08\u58f2\u308a\u624b\u304b\u3089\u3059\u308b\u3068\u898b\u3089\u308c\u65b9\uff09\u3067\u306f\u3001\u8cb7\u3044\u624b\u306e\u591a\u304f\u304c\u6c17\u3065\u3044\u3066\u3044\u306a\u3044\u304b\u3001\u898b\u3066\u3044\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3051\u308c\u3069\u3082\u3001\u4eca\u5f8c\u306e\uff2d\uff06\uff21\u306e\u8996\u70b9\u3068\u3057\u3066\u6709\u52b9\u3068\u601d\u308f\u308c\u308b\u70b9\u3092\u542b\u3081\u3066\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u306a\u304b\u306b\u306f\u4e2d\u5c0f\u4f01\u696d\u3088\u308a\u3082\u5927\u304d\u3044\u898f\u6a21\u306e\u4f01\u696d\u3092\u524d\u63d0\u3068\u3057\u305f\u8996\u70b9\u304c\u5165\u3063\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4eca\u3084\u4e2d\u5c0f\u4f01\u696d\u3082\u5f93\u6765\u306e\u7d4c\u55b6\u3068\u540c\u3058\u3084\u308a\u65b9\u3067\u306f\u901a\u7528\u3057\u3065\u3089\u3044\u6642\u4ee3\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u3001\uff2d\uff06\uff21\u3068\u306f\u95a2\u4fc2\u306a\u304f\u58f2\u308a\u624b\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u30d2\u30f3\u30c8\u3068\u3057\u3066\u3082\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\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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