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style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px; margin-top: -20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u3059\u306a\u308f\u3061\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u306f\u4f01\u696d\u306e\u5206\u985e\u306f\u5909\u66f4\u305b\u305a\u3001\u5206\u985e\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u306f\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u5e74\u5ea6\uff08X3\u5e74\uff13\u6708\u671f\uff09\u306e\u640d\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4fee\u6b63\u518d\u8868\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8868\u793a\u671f\u9593\u3088\u308a\u524d\u306e\u671f\u9593\u306b\u95a2\u3059\u308b\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u306f\u3001\u8868\u793a\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u3046\u3061\u3001\u6700\u3082\u53e4\u3044\u671f\u9593\u306e\u671f\u9996\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u7d14\u8cc7\u7523\u306e\u984d\u306b\u53cd\u6620\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u5404\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001\u5f53\u8a72\u5404\u671f\u9593\u306e\u5f71\u97ff\u984d\u3092\u53cd\u6620\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<p>\u4fee\u6b63\u518d\u8868\u793a\u3057\u305f\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3084\u904e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd15\u9805\u304b\u308932\u9805\u306b\u5f93\u3063\u3066\u5224\u65ad\u3057\u305f\u4f01\u696d\u306e\u5206\u985e\u3092\u898b\u76f4\u3059\u5834\u5408\u3001\u5f53\u8a72\u898b\u76f4\u3057\u306b\u4f34\u3046\u5f71\u97ff\u306f\u3001\u5f53\u8a72\u4fee\u6b63\u518d\u8868\u793a\u3057\u305f\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u53cd\u6620\u3055\u305b\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd62\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4fee\u6b63\u518d\u8868\u793a\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306b\u8ff0\u3079\u305f\u4fee\u6b63\u518d\u8868\u793a\u306b\u95a2\u3059\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306e\u300c\uff3b\u8a2d\u4f8b12\uff0d\uff12\uff3d\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u4e0b\u8a18\u306e\u8a18\u8f09\u306f\u3001\u6b21\u306e\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; padding-left: 24px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\uff22\u793e\u3067\u306f\u3001X3\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u904e\u53bb\u306e\u671f\u9593\uff08X2\u5e74\uff13\u6708\u671f\u4ee5\u524d\uff09\u306e\u58f2\u4e0a\u306e\u904e\u5927\u8a08\u4e0a\u304c\u767a\u898b\u3055\u308c\u305f\u305f\u3081\u3001\u4fee\u6b63\u518d\u8868\u793a\u3092\u884c\u3063\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; padding-left: 24px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000X1\u5e74\uff13\u6708\u671f\u53ca\u3073X2\u5e74\uff13\u6708\u671f\u306e\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\uff22\u793e\u306e\u5206\u985e\u306f\u3001\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 24px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308a\u3001\u8868\u793a\u671f\u9593\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u671f\u9593\u306e\u671f\u9996\uff08X2\u5e74\uff13\u6708\u671f\u306e\u671f\u9996\uff09\u306e\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\uff22\u793e\u306e\u5206\u985e\u306f\u3001\uff08\u5206\u985e\uff15\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/span><\/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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8aa4\u8b2c\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u8868\u793a\u671f\u9593\u3088\u308a\u524d\u306e\u671f\u9593\u306b\u95a2\u3059\u308b\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u306f\u8868\u793a\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u671f\u9593\uff08X2\u5e74\uff13\u6708\u671f\uff09\u306e\u671f\u9996\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u7d14\u8cc7\u7523\u306e\u984d\u306b\u53cd\u6620\u3055\u308c\u3001\u307e\u305f\u3001\u8868\u793a\u3055\u308c\u308b\u904e\u53bb\u306e\u5404\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001\u5f53\u8a72\u5404\u671f\u9593\u306e\u5f71\u97ff\u304c\u53cd\u6620\u3055\u308c\u308b\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e9621\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308a\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306f\u4fee\u6b63\u3055\u308c\u308b\u304c\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u91d1\u984d\u306f\u4fee\u6b63\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u5f53\u8a72\u5dee\u984d\u306f\u3001\u901a\u5e38\u3001\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u8868\u793a\u3055\u308c\u308b\u904e\u53bb\u306e\u5404\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n\u3053\u3053\u3067\u3001\u4fee\u6b63\u518d\u8868\u793a\u3057\u305f\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3084\u4f01\u696d\u306e\u5206\u985e\u306e\u5224\u65ad\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5909\u66f4\u306b\u4f34\u3046\u5f71\u97ff\u306f\u3001\u5f53\u8a72\u4fee\u6b63\u518d\u8868\u793a\u3057\u305f\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\uff08X2\u5e74\uff13\u6708\u671f\uff09\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u524d\u63d0\u306b\u3088\u308a\u3001X2\u5e74\uff13\u6708\u671f\u306e\u671f\u9996\u306b\u304a\u3044\u3066\u3001\u4fee\u6b63\u518d\u8868\u793a\u306b\u3088\u308a\uff22\u793e\u306e\u5206\u985e\u306f\uff08\u5206\u985e\uff15\uff09\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\uff22\u793e\u304cX2\u5e74\uff13\u6708\u671f\u306e\u671f\u9996\u306b\u304a\u3044\u3066\u4fee\u6b63\u518d\u8868\u793a\u524d\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u306a\u308b\u3002\u3053\u306e\u51e6\u7406\u306f\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u9061\u53ca\u9069\u7528\u306e\u5834\u5408\uff08\u300c<strong>\u2161\u3000\u9061\u53ca\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong>\u300d\uff09\u3068\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/accounting-policies20200331_02.pdf\" target=\"_blank\">\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0216.html\" target=\"_blank\">\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_05.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_07.pdf\" target=\"_blank\">\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/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>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u3067\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        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u65b9\u91dd\u306f\u3001\u6b63\u5f53\u306a\u7406\u7531\u306b\u3088\u308a\u5909\u66f4\u3092\u884c\u3046\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u6bce\u671f\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3059\u308b\uff08\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u3002\u4ee5\u4e0b\u300c\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\uff15\u9805\uff09\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[2079],"series":[794],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 14:28:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/219850"}],"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=219850"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/219850\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=219850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=219850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=219850"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=219850"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=219850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}