{"id":216610,"date":"2020-12-02T11:00:04","date_gmt":"2020-12-02T02:00:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=216610"},"modified":"2021-05-11T10:06:30","modified_gmt":"2021-05-11T01:06:30","slug":"institutional-accounting-report-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-38\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u304c\u78ba\u5b9a\uff5e\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3001\u6539\u6b63\u6848\u304b\u3089\u306e\u4e00\u90e8\u4fee\u6b63\u3082\uff5e"},"content":{"rendered":"
\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n

\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u304c\u78ba\u5b9a<\/strong><\/h4>\n
\uff5e\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3001\u6539\u6b63\u6848\u304b\u3089\u306e\u4e00\u90e8\u4fee\u6b63\u3082\uff5e<\/strong><\/h5>\n

 <\/p>\n

\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n

 <\/p>\n

\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n

2020\uff08\u4ee4\u548c\uff12\uff09\u5e7411\u670827\u65e5\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u6cd5\u52d9\u7701\u4ee4\u7b2c52\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f<\/a>\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\uff08\u4ee4\u548c\uff12\uff09\u5e74\uff19\u6708\uff11\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n

2020\uff08\u4ee4\u548c\uff12\uff09\u5e7411\u670820\u65e5\u306b\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u671f\u65e5\u3092\u5b9a\u3081\u308b\u653f\u4ee4\u300d\u7b49\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c70\u53f7\uff09\u53ca\u3073\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c71\u53f7\uff09\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u306a\u3069\u306b\u3064\u3044\u3066\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u300c\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u52d9\u7701\u95a2\u4fc2\u653f\u4ee4\u53ca\u3073\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3066\u3001\u6848\u304b\u3089\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u3002<\/p>\n

\u672c\u7a3f\u3067\u306f\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u4e3b\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002
\n\u4ee5\u4e0b\u3067\u5f15\u7528\u3059\u308b\u6cd5\u4ee4\u306e\u6761\u756a\u53f7\u306f\u3001\u7279\u306b\u65ad\u3089\u306a\u3044\u9650\u308a\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u3001\u6539\u6b63\u6574\u5099\u6cd5\u53c8\u306f\u6539\u6b63\u5f8c\u306e\u6cd5\u52d9\u7701\u4ee4\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n

 <\/p>\n

\u2161\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247<\/strong><\/h4>\n

\uff11\u3000\u5b9a\u7fa9\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n

\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\uff08\u4f1a\u793e\u6cd5327\u6761\u306e\uff12\uff09\u3001\u696d\u52d9\u57f7\u884c\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3078\u306e\u59d4\u8a17\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\uff08\u4f1a\u793e\u6cd5348\u6761\u306e\uff12\uff09\u304b\u3089\u3001\u6b21\u306e\u5b9a\u7fa9\u898f\u5b9a\u3092\u6539\u6b63\u3059\u308b\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u793e\u5916\u5f79\u54e1\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff13\u9805\uff15\u53f7\u30ed\uff09<\/p>\n

\u2461<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u5019\u88dc\u8005\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff13\u9805\uff17\u53f7\u30ed\uff09<\/p>\n

\u2462<\/span>\u3000\u696d\u52d9\u57f7\u884c\u8005\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff13\u9805\uff16\u53f7\u30a4\uff09<\/p>\n<\/div>\n

\uff12\u3000\u682a\u5f0f\u4ea4\u4ed8\u5b50\u4f1a\u793e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n

\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d\uff08\u4f1a\u793e\u6cd5\uff12\u676132\u53f7\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u3001\u540c\u53f7\u306e\u59d4\u4efb\u306b\u57fa\u3065\u304d\u3001\u682a\u5f0f\u4ea4\u4ed8\u306b\u3088\u308a\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\uff08\u682a\u5f0f\u4ea4\u4ed8\u5b50\u4f1a\u793e\uff09\u306e\u7bc4\u56f2\u3092\u5b9a\u3081\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff14\u6761\u306e\uff12\uff09\u3092\u65b0\u8a2d\u3059\u308b\u3002<\/p>\n

\uff13\u3000\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u306e\u53d6\u5f97\u53ca\u3073\u682a\u5f0f\u306e\u4f75\u5408\u306b\u304a\u3051\u308b\u4e8b\u524d\u958b\u793a\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n

\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u306e\u53d6\u5f97\u53c8\u306f\u682a\u5f0f\u306e\u4f75\u5408\u3092\u5229\u7528\u3057\u3001\u73fe\u91d1\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u5c11\u6570\u682a\u4e3b\u306e\u7de0\u51fa\u3057\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u7aef\u6570\u51e6\u7406\u624b\u7d9a\uff08\u4f1a\u793e\u6cd5234\u6761\u53ca\u3073235\u6761\uff09\u306b\u3064\u3044\u3066\u3001\u958b\u793a\u4e8b\u9805\u3092\u62e1\u5145\u3059\u308b\u6539\u6b63\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524733\u6761\u306e\uff12\u7b2c\uff12\u9805\uff14\u53f7\u53ca\u307333\u6761\u306e\uff19\u7b2c\uff11\u53f7\u30ed\uff09\u3002<\/p>\n

\uff14\u3000\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n
\n\t\t

\u2460<\/span>\u3000\u5f79\u54e1\u7b49\u306e\u9078\u4efb\u306b\u95a2\u3059\u308b\u8b70\u6848\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63\uff08\u88dc\u511f\u5951\u7d04\u53ca\u3073\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5430\u6761\u306e\uff12\u53ca\u3073430\u6761\u306e\uff13\uff09\u306b\u4f34\u3046\u3082\u306e\u3001\u5f79\u54e1\uff08\u53d6\u7de0\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\uff09\u5019\u88dc\u8005\u3068\u89aa\u4f1a\u793e\u7b49\u306e\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u306e\u62e1\u5145\u3001\u793e\u5916\u53d6\u7de0\u5f79\u5019\u88dc\u8005\u306b\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u3092\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3059\u308b\u3053\u3068\u306a\u3069\u3002\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524774\u6761\u306a\u3069\uff09\u3002<\/p>\n

\u2461<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u76f8\u5f53\u3067\u306a\u3044\u7406\u7531\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u524a\u9664\u7b49\uff08\u4e00\u5b9a\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\uff08\u4f1a\u793e\u6cd5327\u6761\u306e\uff12\uff09\u306b\u4f34\u3046\u3082\u306e\u3002\u6539\u6b63\u524d\u306e\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524774\u6761\u306e\uff12\u53ca\u307394\u6761\uff11\u9805\uff12\u53f7\u306e\u524a\u9664\uff09\u3002<\/p>\n

\u2462<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u8a08\u753b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u8b70\u6848\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524791\u6761\u306e\uff12\uff09\u3002<\/p>\n<\/div>\n

\uff15\u3000\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n
\n\t\t

\u2460<\/span>\u3000\u53d6\u7de0\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3082\u3057\u304f\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u53c8\u306f\u3053\u308c\u3089\u3068\u5f15\u63db\u3048\u306b\u3059\u308b\u6255\u8fbc\u307f\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u91d1\u92ad\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5b9a\u6b3e\u53c8\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u308a\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5361\u6761\uff11\u9805\uff13\u53f7\u304b\u3089\uff15\u53f7\u307e\u3067\u53ca\u3073409\u6761\uff13\u9805\uff13\u53f7\u304b\u3089\uff15\u53f7\u307e\u3067\uff09\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u4e8b\u9805\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524798\u6761\u306e\uff12\u304b\u308998\u6761\u306e\uff14\u307e\u3067\u53ca\u3073111\u6761\u304b\u3089111\u6761\u306e\uff13\u307e\u3067\uff09\u3002<\/p>\n

\u2461<\/span>\u3000\u53d6\u7de0\u5f79\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u7b49\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u65b9\u91dd\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5361\u6761\uff17\u9805\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524798\u6761\u306e\uff15\uff09\u3002<\/p>\n<\/div>\n

\uff16\u3000\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d<\/strong><\/h4>\n

\u300c\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u300d\uff08\u4f1a\u793e\u6cd5430\u6761\u306e\uff13\u7b2c\uff11\u9805\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u4fdd\u967a\u5951\u7d04\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247115\u6761\u306e\uff12\uff09\u3002<\/p>\n

\uff17\u3000\u4e8b\u696d\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n

\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247133\u6761\uff13\u9805\uff11\u53f7\u306a\u3069\uff09\u3002
\n

\n\t\t

\u2460<\/span>\u3000\u4e0a\u5834\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u5c11\u6570\u682a\u4e3b\u4fdd\u8b77\u306e\u8b70\u8ad6\u7b49\u3092\u8e0f\u307e\u3048\u3001\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306b\u89aa\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u89aa\u4f1a\u793e\u3068\u306e\u9593\u306b\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u91cd\u8981\u306a\u8ca1\u52d9\u53ca\u3073\u4e8b\u696d\u306e\u65b9\u91dd\u306b\u95a2\u3059\u308b\u5951\u7d04\u7b49\u304c\u5b58\u5728\u3059\u308b\u3068\u304d\u306f\u3001\u4e8b\u696d\u5831\u544a\u306b\u304a\u3044\u3066\u305d\u306e\u5185\u5bb9\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247120\u6761\uff11\u9805\uff17\u53f7\uff09\u3002<\/p>\n

\u2461<\/span>\u3000\u682a\u5f0f\u4f1a\u793e\u306e\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3084\u682a\u5f0f\u4f1a\u793e\u304c\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u53c8\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u7de0\u7d50\u3057\u3066\u3044\u308b\u88dc\u511f\u5951\u7d04\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247119\u6761\uff12\u53f7\u306e\uff12\u3001121\u6761\uff13\u53f7\u306e\uff12\u304b\u3089\uff13\u53f7\u306e\uff14\u307e\u3067\u3001121\u6761\u306e\uff12\u3001125\u6761\uff12\u53f7\u304b\u3089\uff14\u53f7\u307e\u3067\u53ca\u3073126\u6761\uff17\u53f7\u306e\uff12\u304b\u3089\uff17\u53f7\u306e\uff14\u307e\u3067\uff09\u3002<\/p>\n

\u2462<\/span>\u3000\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u306e\u5831\u916c\u7b49\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u3092\u62e1\u5145\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247121\u6761\uff14\u53f7\u30a4\u53ca\u3073\u30ed\u4e26\u3073\u306b\uff15\u53f7\u306e\uff12\u304b\u3089\uff16\u53f7\u306e\uff13\u307e\u3067\uff09\u3002<\/p>\n

\u2463<\/span>\u3000\u5831\u916c\u7b49\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u3084\u65b0\u682a\u4e88\u7d04\u6a29\u7b49\u306b\u95a2\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u3092\u8ffd\u52a0\u3059\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247122\u6761\uff11\u9805\uff12\u53f7\u53ca\u3073123\u6761\uff11\u53f7\uff09\u3002<\/p>\n

\u2464<\/span>\u3000\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3044\u3066\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u3044\u3066\u3044\u306a\u3044\u4e00\u5b9a\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u76f8\u5f53\u3067\u306a\u3044\u7406\u7531\u3092\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u4e8b\u696d\u5831\u544a\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u898f\u5b9a\u7b49\u3092\u524a\u9664\u3059\u308b\uff08\u6539\u6b63\u524d\u306e\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247124\u6761\uff12\u9805\u53ca\u3073\uff13\u9805\uff09\u3002<\/p>\n

\u2465<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u304c\u679c\u305f\u3059\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u306b\u95a2\u3057\u3066\u884c\u3063\u305f\u8077\u52d9\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247124\u6761\uff14\u53f7\u30db\uff09\u3002<\/p>\n<\/div>\n

\uff18\u3000\u793e\u50b5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63<\/strong><\/h4>\n
\n\t\t

\u2460<\/span>\u3000\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u5236\u5ea6\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5676\u6761\uff17\u53f7\u306e\uff12\u53ca\u3073\uff18\u53f7\u306e\uff12\u3001714\u6761\u306e\uff12\u304b\u3089714\u6761\u306e\uff17\u307e\u3067\u7b49\uff09\u306b\u4f34\u3044\u3001\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u3092\u7f6e\u304f\u5834\u5408\u306b\u304a\u3051\u308b\u793e\u50b5\u306e\u52df\u96c6\u4e8b\u9805\u306e\u5185\u5bb9\u3084\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u306e\u8cc7\u683c\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\u306a\u3069\u306e\u6539\u6b63\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247162\u6761\uff15\u53f7\u304b\u3089\uff17\u53f7\u307e\u3067\u306a\u3069\uff09\u3002<\/p>\n

\u2461<\/span>\u3000\u793e\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u6c7a\u8b70\u306e\u7701\u7565\uff08\u3044\u308f\u3086\u308b\u66f8\u9762\u6c7a\u8b70\uff09\u306e\u5236\u5ea6\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5735\u6761\u306e\uff12\uff09\u306b\u4f34\u3044\u3001\u793e\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u6c7a\u8b70\u306e\u7701\u7565\u304c\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u793e\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u8b70\u4e8b\u9332\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\u306a\u3069\u306e\u6539\u6b63\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247177\u6761\uff14\u9805\u306a\u3069\uff09\u3002<\/p>\n<\/div>\n

\uff19\u3000\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6539\u6b63<\/strong><\/h4>\n

\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5774\u6761\u306e\uff12\u304b\u3089774\u6761\u306e11\u307e\u3067\u3001816\u6761\u306e\uff12\u304b\u3089816\u6761\u306e10\u307e\u3067\u7b49\uff09\u306b\u4f34\u3044\u3001\u682a\u5f0f\u4ea4\u4ed8\u8a08\u753b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u8b70\u6848\u3092\u682a\u4e3b\u7dcf\u4f1a\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524791\u6761\u306e\uff12\uff09\u3092\u65b0\u8a2d\u3059\u308b\u307b\u304b\u3001\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u3057\u306e\u7533\u8fbc\u307f\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247179\u6761\u306e\uff12\u53ca\u3073179\u6761\u306e\uff13\uff09<\/p>\n

\u2461<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306e\u4e8b\u524d\u958b\u793a\u4e8b\u9805\u53ca\u3073\u4e8b\u5f8c\u958b\u793a\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247213\u6761\u306e\uff12\u53ca\u3073213\u6761\u306e\uff19\uff09<\/p>\n

\u2462<\/span>\u3000\u305d\u306e\u4ed6\uff08\u682a\u5f0f\u4ea4\u4ed8\u306e\u5834\u5408\u306e\u4e00\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u306b\u304a\u3051\u308b\u7b97\u5b9a\u57fa\u6e96\u65e5\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524725\u6761\uff16\u980510\u53f7\uff09\u306a\u3069\uff09<\/p>\n<\/div>\n

10\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6574\u5099<\/strong><\/h4>\n

\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\uff08\u4f1a\u793e\u6cd5325\u6761\u306e\uff12\u304b\u3089325\u6761\u306e\uff17\u307e\u3067\uff09\u306e\u65b0\u8a2d\u306b\u4f34\u3044\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u3092\u3068\u308b\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff12\uff09\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u3092\u3068\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u62db\u96c6\u306e\u901a\u77e5\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff13\uff09\u53ca\u3073\u66f8\u9762\u4ea4\u4ed8\u8acb\u6c42\u3092\u3057\u305f\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u66f8\u9762\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\uff09\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524795\u6761\u306e\uff14\uff09\u3092\u65b0\u8a2d\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524741\u6761\uff17\u53f7\u300154\u6761\uff17\u53f7\u7b49\uff09\u3002<\/p>\n

 <\/p>\n

\u2162\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247<\/strong><\/h4>\n

\uff11\u3000\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\u53ca\u3073\u6574\u5099<\/strong><\/h4>\n

\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65b0\u8a2d\uff08\u4f1a\u793e\u6cd5774\u6761\u306e\uff12\u304b\u3089774\u6761\u306e11\u307e\u3067\u3001816\u6761\u306e\uff12\u304b\u3089816\u6761\u306e10\u307e\u3067\u7b49\uff09\u306b\u4f34\u3044\u3001\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u307b\u304b\u3001\u6240\u8981\u306e\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524754\u6761\uff12\u9805\u53ca\u307355\u6761\uff12\u980510\u53f7\uff09\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u306b\u304a\u3051\u308b\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u984d\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524739\u6761\u306e\uff12\uff09<\/p>\n

\u2461<\/span>\u3000\u682a\u5f0f\u306b\u4fc2\u308b\u7279\u5225\u52d8\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524712\u6761\uff09<\/p>\n

\u2462<\/span>\u3000\u682a\u5f0f\u4ea4\u4ed8\u304c\u7121\u52b9\u3068\u3055\u308c\u305f\u5834\u5408\u7b49\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524725\u6761\uff12\u9805\uff13\u53f7\u53ca\u3073\uff15\u53f7\uff09<\/p>\n<\/div>\n

\uff12\u3000\u682a\u5f0f\u5f15\u53d7\u6a29<\/strong><\/h4>\n

\u682a\u5f0f\u5f15\u53d7\u6a29\u3068\u306f\u3001\u53d6\u7de0\u5f79\u53c8\u306f\u57f7\u884c\u5f79\u304c\u305d\u306e\u8077\u52d9\u306e\u57f7\u884c\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3057\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff12\u6761\uff13\u980534\u53f7\uff09\u3002<\/p>\n

\u53d6\u7de0\u5f79\u7b49\u304c\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3057\u4f1a\u793e\u6cd5202\u6761\u306e\uff12\u7b2c\uff11\u9805\uff08\u540c\u6761\uff13\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u8aad\u307f\u66ff\u3048\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u306e\u52df\u96c6\u682a\u5f0f\u306b\u4fc2\u308b\u5272\u5f53\u65e5\u524d\u306b\u305d\u306e\u8077\u52d9\u306e\u57f7\u884c\u3068\u3057\u3066\u5f53\u8a72\u52df\u96c6\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u3001\u5897\u52a0\u3059\u3079\u304d\u682a\u5f0f\u5f15\u53d7\u6a29\u306e\u984d\u3068\u3059\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524754\u6761\u306e\uff12\u7b2c\uff11\u9805\uff09\u3002<\/p>\n

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 <\/p>\n

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\uff08\u4e86\uff09<\/p>\n

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2020\uff08\u4ee4\u548c\uff12\uff09\u5e7411\u670827\u65e5\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u6cd5\u52d9\u7701\u4ee4\u7b2c52\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\uff08\u4ee4\u548c\uff12\uff09\u5e74\uff19\u6708\uff11\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002
\n2020\uff08\u4ee4\u548c\uff12\uff09\u5e7411\u670820\u65e5\u306b\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u671f\u65e5\u3092\u5b9a\u3081\u308b\u653f\u4ee4\u300d\u7b49\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002
\n\u3053\u308c\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c70\u53f7\uff09\u53ca\u3073\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c71\u53f7\uff09\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u306a\u3069\u306b\u3064\u3044\u3066\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,487,167,231,289],"tags":[511,333,337,159],"backnumber":[2072],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 09:59:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/216610"}],"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=216610"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/216610\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=216610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=216610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=216610"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=216610"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=216610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}