{"id":222010,"date":"2021-02-08T15:30:04","date_gmt":"2021-02-08T06:30:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222010"},"modified":"2021-02-08T15:30:04","modified_gmt":"2021-02-08T06:30:04","slug":"institutional-accounting-report-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-45\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u4f1a\u793e\u6cd5\u6574\u5099\u6cd5\u306e\u65bd\u884c\u7b49\u306b\u4f34\u3046\u91d1\u878d\u5e81\u95a2\u4fc2\u653f\u5e9c\u4ee4\u7b49\u304c\u516c\u5e03\uff5e\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u7d4c\u904e\u63aa\u7f6e\u3082\u3042\u308b\u305f\u3081\u9069\u7528\u6642\u306b\u306f\u9644\u5247\u306b\u6ce8\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u4f1a\u793e\u6cd5\u6574\u5099\u6cd5\u306e\u65bd\u884c\u7b49\u306b<br \/>\n\u4f34\u3046\u91d1\u878d\u5e81\u95a2\u4fc2\u653f\u5e9c\u4ee4\u7b49\u304c\u516c\u5e03<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u7d4c\u904e\u63aa\u7f6e\u3082\u3042\u308b\u305f\u3081\u9069\u7528\u6642\u306b\u306f\u9644\u5247\u306b\u6ce8\u610f\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\uff08\u4ee4\u548c\uff13\uff09\u5e74\uff12\u6708\uff13\u65e5\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\u3002\u4ee5\u4e0b\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u300d\u3068\u3044\u3046\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\uff08\uff11\u5e74\uff13\u6708\u4ee5\u5185\u65bd\u884c\u53ca\u3073\uff11\u5e74\uff16\u6708\u4ee5\u5185\u65bd\u884c\uff09\u7b49\u306b\u4f34\u3046\u91d1\u878d\u5e81\u95a2\u4fc2\u653f\u5e9c\u4ee4\u7b49\u304c<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/20210203\/20210203g00025\/20210203g000250000f.html\" target=\"_blank\">\u516c\u5e03\u3055\u308c\u305f<\/a>\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\u5e7411\u6708\uff16\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u4f1a\u793e\u6cd5\u6574\u5099\u6cd5\u306e\u65bd\u884c\u7b49\u306b\u4f34\u3046\u91d1\u878d\u5e81\u95a2\u4fc2\u653f\u5e9c\u4ee4\u7b49\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u4f01\u696d\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3082\u306e\u542b\u3081\u591a\u6570\u306e\u6539\u6b63\u6848\u304c\u660e\u3089\u304b\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-36\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u6539\u6b63\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20210203\/20210203.html\" target=\"_blank\">\u6539\u6b63\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u6848\u304b\u3089\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u3002<\/p>\n<p>\u975e\u5e38\u306b\u591a\u6570\u306e\u91d1\u878d\u5e81\u95a2\u4fc2\u653f\u5e9c\u4ee4\u7b49\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5b9a\u7fa9<\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u300c\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u306e\u5b9a\u7fa9\u3092\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u539f\u8cc7\u7523\u3068\u3059\u308b\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u652f\u6255\u306b\u3088\u308a\u3001\u539f\u8cc7\u7523\u3067\u3042\u308b\u5f53\u8a72\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229\u3092\u3044\u3046\uff09\u53ca\u3073<span style=\"text-decoration: underline;\">\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u53c8\u306f\u8ca1\u7523\u306e\u7d66\u4ed8\u3092\u8981\u3057\u306a\u3044\u3067\u539f\u8cc7\u7523\u3067\u3042\u308b\u5f53\u8a72\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229<\/span>\u3092\u3044\u3046\u3068\u3059\u308b\uff08\u8ca1\u898f\uff18\u676125\u9805\u3001\u9023\u7d50\u8ca1\u898f\uff12\u676121\u53f7\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u300c\u9006\u53d6\u5f97\u300d\u306e\u5b9a\u7fa9\u306b\u3001\u682a\u5f0f\u4ea4\u4ed8\u5b50\u4f1a\u793e\u304c\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u4f01\u696d\u7d50\u5408\u3092\u52a0\u3048\u308b\uff08\u8ca1\u898f\uff18\u676136\u9805\uff14\u53f7\u3002\u4f1a\u793e\u6cd5774\u6761\u306e\uff13\u7b2c\uff11\u9805\uff11\u53f7\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d14\u8cc7\u7523\u306e\u5206\u985e<\/strong><\/h4>\n<p><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-42\/\" target=\"_blank\">\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<\/a>\u3067\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u3092\u65b0\u8a2d\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<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\uff082020\u5e7411\u670827\u65e5\u3001\u6cd5\u52d9\u7701\u4ee4\u7b2c52\u53f7\uff09<\/a>\u3067\u306f\u3001\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u304c\u65b0\u305f\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\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\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff12\u6761\uff13\u980534\u53f7\uff09\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u3067\u3082\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u3001\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u3001\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u3082\u540c\u69d8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u7d14\u8cc7\u7523\u306e\u5206\u985e\u306b\u3001\u682a\u5f0f\u5f15\u53d7\u6a29\u3092\u52a0\u3048\u308b\uff08\u8ca1\u898f59\u6761\u300167\u6761\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u533a\u5206\u8868\u793a\u306b\u3001\u682a\u5f0f\u5f15\u53d7\u6a29\u3092\u52a0\u3048\u308b\uff08\u8ca1\u898f100\u6761\u3001104\u6761\u306e\uff12\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-15px;\"><strong>\uff11\u3000\u682a\u5f0f\u4ea4\u4ed8<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u682a\u5f0f\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u3068\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u3092\u305d\u306e\u5b50\u4f1a\u793e\uff08\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u4f1a\u793e\u6cd5774\u6761\u306e\uff13\u7b2c\uff12\u9805\u306b\u304a\u3044\u3066\u540c\u3058\uff09\u3068\u3059\u308b\u305f\u3081\u306b\u5f53\u8a72\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u8b72\u6e21\u4eba\u306b\u5bfe\u3057\u3066\u5f53\u8a72\u682a\u5f0f\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3092\u3044\u3046\uff08\u6539\u6b63\u4f1a\u793e\u6cd5\uff12\u676132\u53f7\u306e\uff12\uff09\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u3067\u3082\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046<\/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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u3001\u81e8\u6642\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u306b\u3001\u682a\u5f0f\u4ea4\u4ed8\u306b\u95a2\u3057\u3066\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306a\u3069\u306e\u300c\u7d4c\u55b6\u4e0a\u306e\u91cd\u8981\u306a\u5951\u7d04\u7b49\u300d\u3001\u300c\u53d6\u5f97\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u7406\u72b6\u6cc1\u53ca\u3073\u4fdd\u6709\u72b6\u6cc1\u300d\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88dc\u511f\u5951\u7d04<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306a\u3069\u306e\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981\u300d\u306b\u304a\u3044\u3066\u3001\u88dc\u511f\u5951\u7d04\uff08\u4f1a\u793e\u6cd5430\u6761\u306e\uff12\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u88dc\u511f\u5951\u7d04\uff09\u3082\u3057\u304f\u306f\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\uff08\u4f1a\u793e\u6cd5430 \u6761\u306e\uff13\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\uff09\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5f79\u54e1\u306e\u5831\u916c\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\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306a\u3069\u306e\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u6cd5361\u6761\uff17\u9805\u306e\u65b9\u91dd\u53c8\u306f\u540c\u6cd5409\u6761\uff11\u9805\u306e\u65b9\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247121\u6761\uff16\u53f7\u30a4\u304b\u3089\u30cf\u307e\u3067\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306a\u3069\u306e\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306b\u304a\u3044\u3066\u3001\u5831\u916c\u7b49\u306e\u7a2e\u985e\u5225\u306f\u3001\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u5831\u916c\u3001\u696d\u7e3e\u9023\u52d5\u5831\u916c\u3001\u975e\u91d1\u92ad\u5831\u916c\u7b49\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c98\u6761\u306e\uff15\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3059\u308b\u975e\u91d1\u92ad\u5831\u916c\u7b49\u3092\u3044\u3046\uff09\u53ca\u3073\u9000\u8077\u6170\u52b4\u91d1\u7b49\u306e\u533a\u5206\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u5f79\u54e1\u306e\u5831\u916c\u7b49\u306b\u696d\u7e3e\u9023\u52d5\u5831\u916c\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5f53\u8a72\u696d\u7e3e\u9023\u52d5\u5831\u916c\u306b\u4fc2\u308b\u6307\u6a19\u306e\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3001\u307e\u305f\u3001\u5f53\u8a72\u5831\u916c\u7b49\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u975e\u91d1\u92ad\u5831\u916c\u7b49\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u306a\u3069\u306e\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3044\u3066\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\uff08\u6307\u540d\u59d4\u54e1\u4f1a\u7b49\u8a2d\u7f6e\u4f1a\u793e\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u304b\u3089\u59d4\u4efb\u3092\u53d7\u3051\u305f\u53d6\u7de0\u5f79\u305d\u306e\u4ed6\u306e\u7b2c\u4e09\u8005\u304c\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u53d6\u7de0\u5f79\uff08\u76e3\u67fb\u7b49\u59d4\u54e1\u3067\u3042\u308b\u53d6\u7de0\u5f79\u3092\u9664\u304f\uff09\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u7b49\u306e\u5185\u5bb9\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6c7a\u5b9a\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u65e8\u3001\u59d4\u4efb\u3092\u53d7\u3051\u305f\u8005\u306e\u6c0f\u540d\u4e26\u3073\u306b\u5f53\u8a72\u5185\u5bb9\u3092\u6c7a\u5b9a\u3057\u305f\u65e5\u306b\u304a\u3051\u308b\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u5730\u4f4d\u4e26\u3073\u306b\u62c5\u5f53\u3001\u59d4\u4efb\u3055\u308c\u305f\u6a29\u9650\u306e\u5185\u5bb9\u3001\u59d4\u4efb\u306e\u7406\u7531\u53ca\u3073\u5f53\u8a72\u6a29\u9650\u304c\u9069\u5207\u306b\u884c\u4f7f\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u63aa\u7f6e\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u65bd\u884c\u671f\u65e5\u7b49<\/strong><\/h4>\n<p>\u300c\u7121\u5c3d\u696d\u6cd5\u65bd\u884c\u7d30\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\uff082021\uff08\u4ee4\u548c\uff13\uff09\u5e74\uff12\u6708\uff13\u65e5\u3001\u5185\u95a3\u5e9c\u4ee4\u7b2c\uff15\u53f7\uff09\u306b\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u300d\u306a\u3069\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306e\u65e5\uff08\u4ee4\u548c\uff13\u5e74\uff13\u6708\uff11\u65e5\uff09\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002<\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u4f34\u3046\u7d4c\u904e\u63aa\u7f6e\u306a\u3069\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u969b\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u9644\u5247\u306b\u6ce8\u610f\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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    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