{"id":221219,"date":"2021-01-29T14:35:10","date_gmt":"2021-01-29T05:35:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=221219"},"modified":"2021-02-25T18:33:58","modified_gmt":"2021-02-25T09:33:58","slug":"institutional-accounting-report-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-42\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300bASBJ\u3001\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u7b49\u306e\u78ba\u5b9a\u3092\u516c\u8868\uff5e\u9069\u7528\u306f\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u65bd\u884c\u65e5\uff082021\u5e74\uff13\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u53d6\u5f15\u304b\u3089\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\uff1a2021\/2\/25\u3015<\/span><br \/>\n2\/25\u4ed8\u3067ASBJ\u3088\u308a\u4e0b\u8a18\u306e\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-0911\/comment.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u7b49\u306e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u300d<\/p>\n<\/div>\n<h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u3001\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b<br \/>\n\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u7b49\u306e\u78ba\u5b9a\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u9069\u7528\u306f\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u65bd\u884c\u65e5\uff082021\u5e74\uff13\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u53d6\u5f15\u304b\u3089\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2021\u5e74\uff11\u670828\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\u5e74\uff19\u670811\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5e\u57fa\u672c\u306f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u305a\u308b\u3082\u9069\u7528\u7bc4\u56f2\u7b49\u306b\u306f\u6ce8\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-34\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff18\u53f7\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c70\u53f7\uff09\u306b\u3088\u308a\u3001\u4f1a\u793e\u6cd5202\u6761\u306e\uff12\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\uff12\u676116\u9805\u306b\u898f\u5b9a\u3059\u308b\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u682a\u5f0f\u4f1a\u793e\u304c\u3001\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u306e\u767a\u884c\u7b49\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u7b49\u3092\u8981\u3057\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3068\u306a\u3063\u3066\u3044\u308b\uff0838\u9805\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2021\/2021-0128.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\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>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u4f1a\u793e\u6cd5202\u6761\u306e\uff12\u306b\u57fa\u3065\u304f\u3001\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u3092\u5bfe\u8c61\u3068\u3059\u308b\uff08\uff13\u9805\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u3044\u308f\u3086\u308b\u73fe\u7269\u51fa\u8cc7\u69cb\u6210\u306b\u3088\u308a\u3001\u91d1\u92ad\u3092\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u3068\u3057\u305f\u4e0a\u3067\u3001\u53d6\u7de0\u5f79\u7b49\u306b\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5831\u916c\u652f\u6255\u8acb\u6c42\u6a29\u3092\u73fe\u7269\u51fa\u8cc7\u8ca1\u7523\u3068\u3057\u3066\u7d66\u4ed8\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u3067\u3042\u308b\uff08\uff13\u9805\u300126\u9805\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #cd853f;\">\u2460<\/span><span style=\"border-bottom: solid 1px #cd856f;\">\u4e8b\u524d\u4ea4\u4ed8\u578b<\/span>\u3068<span style=\"color: #006400;\">\u2461<\/span><span style=\"border-bottom: solid 1px #006400;\">\u4e8b\u5f8c\u4ea4\u4ed8\u578b<\/span>\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\uff0835\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u524d\u4ea4\u4ed8\u578b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4e8b\u524d\u4ea4\u4ed8\u578b\u3068\u306f\u3001\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u958b\u59cb\u5f8c\u901f\u3084\u304b\u306b\u3001\u5951\u7d04\u4e0a\u306e\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u306e\u767a\u884c\u7b49\u304c\u884c\u308f\u308c\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u8b72\u6e21\u5236\u9650\u304c\u89e3\u9664\u3055\u308c\u308b\u304c\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u4f01\u696d\u304c\u7121\u511f\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u53d6\u5f15\u3092\u3044\u3046\uff08\uff14\u9805\uff08\uff17\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u524d\u4ea4\u4ed8\u578b\u306b\u304a\u3044\u3066\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u304c\u7121\u511f\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3092\u3001\u300c\u6ca1\u53ce\u300d\u3068\u3044\u3046\uff08\uff14\u9805\uff0816\uff09\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u3001<span style=\"color: #b22222;\">\u2460<\/span><span style=\"border-bottom: double 3px #B22222;\">\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408<\/span>\u3068<span style=\"color: #333399;\">\u2461<\/span><span style=\"border-bottom: double 3px #333399;\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408<\/span>\u306b\u5206\u3051\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#efefef;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u5272\u5f53\u65e5\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u521d\u306e\u5272\u5f53\u65e5\u306b\u304a\u3044\u3066\u65b0\u682a\u3092\u767a\u884c\u3057\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u304c\u5897\u52a0\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5272\u5f53\u65e5\u306b\u306f\u3001\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u308b\u8ca1\u7523\u7b49\u306e\u5897\u52a0\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u6255\u8fbc\u8cc7\u672c\u3092\u5897\u52a0\u3055\u305b\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3010\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u5f53\u521d\u306e\u5272\u5f53\u65e5\u306b\u304a\u3044\u3066\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u6642\u70b9\u3067\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u540c\u984d\u306e\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u6e1b\u984d\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u4f01\u696d\u304c\u53d6\u7de0\u5f79\u7b49\u304b\u3089\u53d6\u5f97\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u305d\u306e\u53d6\u5f97\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u3001\u682a\u5f0f\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5f53\u8a72\u51e6\u7406\u306b\u3088\u308a\u5e74\u5ea6\u901a\u7b97\u3067\u8cbb\u7528\u304c\u8a08\u4e0a\u3055\u308c\u308b\u5834\u5408\u306f\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u8a08\u4e0a\u3057\u3001\u5e74\u5ea6\u901a\u7b97\u3067\u904e\u5e74\u5ea6\u306b\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u3092\u623b\u3057\u5165\u308c\u308b\u5834\u5408\u306f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u6e1b\u984d\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u2463\u3000\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u8a08\u4e0a\u3055\u308c\u308b\u640d\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u8a08\u4e0a\u53c8\u306f\u6e1b\u984d\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u2462\u306e\u51e6\u7406\u306b\u7f6e\u304d\u63db\u3048\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3010\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u5831\u916c\u8cbb\u7528\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6ca1\u53ce\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u6ca1\u53ce\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u7121\u511f\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u7121\u511f\u53d6\u5f97\u3068\u3057\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u306e\u307f\u306e\u5897\u52a0\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3010\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u6ca1\u53ce\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u7121\u511f\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u521d\u306e\u5272\u5f53\u65e5\u306b\u304a\u3044\u3066\u6e1b\u984d\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u3046\u3061\u3001\u7121\u511f\u53d6\u5f97\u3057\u305f\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u81ea\u5df1\u682a\u5f0f\u3092\u5897\u984d\u3057\u3001\u540c\u984d\u306e\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u5897\u984d\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u3068\u306f\u3001\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u5951\u7d04\u4e0a\u3001\u682a\u5f0f\u306e\u767a\u884c\u7b49\u306b\u3064\u3044\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u682a\u5f0f\u306e\u767a\u884c\u7b49\u304c\u884c\u308f\u308c\u308b\uff08\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u5272\u5f53\u65e5\uff09\u53d6\u5f15\u3092\u3044\u3046\uff08\uff14\u9805\uff08\uff18\uff09\uff09\u3002<\/p>\n<p>\u300c\u5272\u5f53\u65e5\u300d\u3068\u306f\u3001\u4f1a\u793e\u6cd5202 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#b22222;\">\u2460<\/span><span style=\"border-bottom: double 3px #B22222;\">\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408<\/span>\u3068<span style=\"color: #333399;\">\u2461<\/span><span style=\"border-bottom: double 3px #333399;\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408<\/span>\u306b\u5206\u3051\u3066\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u5f15\u53d7\u6a29\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u30012020\u5e7411\u670827\u65e5\u306b<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-38\/\" target=\"_blank\">\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u52d9\u7701\u4ee4\u7b2c52\u53f7\uff09\u304c\u516c\u5e03<\/a>\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff12\u6761\uff13\u980534\u53f7\u306b\u304a\u3044\u3066\u3001\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u304c\u65b0\u305f\u306b\u5b9a\u7fa9\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u304a\u3051\u308b\u533a\u5206\u306a\u3069\u306e\u95a2\u9023\u3059\u308b\u898f\u5b9a\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#efefef;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u5831\u916c\u8cbb\u7528\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u65b0\u682a\u306e\u767a\u884c\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3010\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u5831\u916c\u8cbb\u7528\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5272\u5f53\u65e5\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u65b0\u682a\u306e\u767a\u884c\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u3092\u9054\u6210\u3057\u305f\u5f8c\u306e\u5272\u5f53\u65e5\u306b\u3001\u682a\u5f0f\u5f15\u53d7\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u984d\u3092\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3010\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u3046\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u3092\u9054\u6210\u3057\u305f\u5f8c\u306e\u5272\u5f53\u65e5\u306b\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u682a\u5f0f\u5f15\u53d7\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3068\u3057\u3066\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u5897\u6e1b\u3055\u305b\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u6b21\u306e\u6ce8\u8a18\u9805\u76ee\u3092\u5b9a\u3081\u308b\uff0820\u9805\u300121\u9805\u300152\u9805\uff09\u3002<br \/>\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:#4682b4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e8b\u524d\u4ea4\u4ed8\u578b\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u898f\u6a21\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\uff08\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u6a29\u5229\u672a\u78ba\u5b9a\u682a\u5f0f\u6570\u304c\u5b58\u5728\u3057\u305f\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u898f\u6a21\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\uff08\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u6a29\u5229\u672a\u78ba\u5b9a\u682a\u5f0f\u6570\u304c\u5b58\u5728\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u3002\u305f\u3060\u3057\u3001\u6a29\u5229\u78ba\u5b9a\u5f8c\u306e\u672a\u767a\u884c\u682a\u5f0f\u6570\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u898b\u7a4d\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u6a29\u5229\u78ba\u5b9a\u6570\u306e\u898b\u7a4d\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u6761\u4ef6\u5909\u66f4\u306e\u72b6\u6cc1<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831<\/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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u3092\u9054\u6210\u3057\u305f\u5834\u5408\u306b\u682a\u5f0f\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u5951\u7d04\u306f\u3001\u300c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff12\u53f7\uff09\uff19\u9805\u306e\u300c\u6f5c\u5728\u682a\u5f0f\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u6f5c\u5728\u682a\u5f0f\u8abf\u6574\u5f8c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u682a\u5f0f\u5f15\u53d7\u6a29\u306e\u91d1\u984d\u306f\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u306e\u7b97\u5b9a\u4e0a\u3001\u300c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff14\u53f7\uff0935\u9805\u306e\u671f\u672b\u306e\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u5408\u8a08\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15<\/strong><\/h4>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u958b\u793a\u306f\u8981\u3057\u306a\u3044\uff0855\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u9069\u7528\u6642\u671f\u7b49<\/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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u65bd\u884c\u65e5\uff082021\u5e74\uff13\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u53d6\u5f15\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/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>2021\u5e74\uff11\u670828\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\u5e74\uff19\u670811\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u2460\u3000\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\uff09<br \/>\n\u2461\u3000\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff15\u53f7\uff09<br 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