{"id":222419,"date":"2021-02-16T09:44:44","date_gmt":"2021-02-16T00:44:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222419"},"modified":"2021-02-16T09:44:44","modified_gmt":"2021-02-16T00:44:44","slug":"audit-report-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-125\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u76e3\u57fa\u5831540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u7b49\u306e\u6539\u6b63\u306e\u78ba\u5b9a\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u7d4c\u55b6\u8005\u304c\u884c\u3063\u305f\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\u306e\u8a55\u4fa1\u7b49\u3092\u898f\u5b9a\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u3092\u53d7\u3051\u3066\u53cd\u6620\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089<br \/>\n\u76e3\u57fa\u5831540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u7b49\u306e\u6539\u6b63\u306e\u78ba\u5b9a\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d4c\u55b6\u8005\u304c\u884c\u3063\u305f\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\u306e\u8a55\u4fa1\u7b49\u3092\u898f\u5b9a\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u3092\u53d7\u3051\u3066\u53cd\u6620\uff5e<br \/>\n<\/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: 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target=\"_blank\">\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u9069\u5408\u4fee\u6b63<\/a>\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20210208tyv.html\" target=\"_blank\">\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u53ca\u3073 \u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012020\u5e7410\u670823\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u6539\u8a02\u76e3\u67fb\u57fa\u6e96\u6848\u306b\u5bfe\u5fdc\u3057\u305f\u76e3\u57fa\u5831540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u7b49\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\uff5e\u65b0\u305f\u306a\u6982\u5ff5\u3067\u3042\u308b\u300c\u56fa\u6709\u30ea\u30b9\u30af\u8981\u56e0\u300d\u306e\u5c0e\u5165\u3084\u5b9a\u7fa9\u306e\u660e\u78ba\u5316\u7b49\u3092\u56f3\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-113\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a<\/a>\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u7b49\u3092\u516c\u8868\uff5e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306e\u533a\u5206\u3092\u65b0\u8a2d\u3057\u3001\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u3082\u5b9a\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-114\/\">\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\uff082020\u5e7411\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09<\/a>\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5408\u7406\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u7d4c\u55b6\u8005\u304c\u884c\u3063\u305f\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\uff08\u7d4c\u55b6\u8005\u304c\u63a1\u7528\u3057\u305f\u624b\u6cd5\u4e26\u3073\u306b\u305d\u308c\u306b\u7528\u3044\u3089\u308c\u305f\u4eee\u5b9a\u53ca\u3073\u30c7\u30fc\u30bf\u3092\u542b\u3080\uff09\u306e\u8a55\u4fa1\u306a\u3069\u304c\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u305d\u308c\u3089\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3067\u3042\u308b\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<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8540\uff08\u4ee5\u4e0b\u300c\u76e3\u57fa\u5831540\u300d\u3068\u3044\u3046\uff09\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#b22222;\">\n\t\t<ul>\n<li>\u300c\u56fa\u6709\u30ea\u30b9\u30af\u8981\u56e0\u300d\u3068\u3044\u3046\u65b0\u305f\u306a\u6982\u5ff5\u306e\u5c0e\u5165\u3001\u5b9a\u7fa9\u306e\u660e\u78ba\u5316<\/li>\n<li>\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a\u306e\u660e\u78ba\u5316\u30fb\u8a73\u7d30\u5316<\/li>\n<li>\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u691c\u8a0e\u624b\u7d9a\u306e\u5145\u5b9f<\/li>\n<li>\u76e3\u67fb\u8abf\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u8981\u6c42\u4e8b\u9805\u306e\u62e1\u5927<\/li>\n<li>\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306e\u4e00\u5c64\u306e\u767a\u63ee<\/li>\n<li>\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u5fc5\u8981\u6027\u306e\u5f37\u8abf<\/li>\n<li>\u898f\u6a21\u30fb\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u67d4\u8edf\u306a\u57fa\u6e96\u9069\u7528<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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\u3067\u3042\u308b\uff08A8\u9805\u3002\u300a\u4ed8\u9332\uff11\u3000\u56fa\u6709\u30ea\u30b9\u30af\u8981\u56e0\u300b\u3092\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5b9f\u65bd\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6027\u8cea\u53ca\u3073\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u4e8b\u5b9f\u3068\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3066\u3001\u898b\u7a4d\u624b\u6cd5\u3001\u4eee\u5b9a\u53ca\u3073\u30c7\u30fc\u30bf\u306e\u9078\u629e\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7d4c\u55b6\u8005\u306e\u898b\u7a4d\u984d\u306e\u9078\u629e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\uff08\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u304c\u884c\u308f\u308c\u305f\u306e\u304b\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u4e26\u3073\u306b\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u6027\u8cea\u3001\u7a0b\u5ea6\u53ca\u3073\u539f\u56e0\u306e\u8aac\u660e\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u3092\u542b\u3080\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a<\/strong><\/h4>\n<p>\u4f01\u696d\u53ca\u3073\u4f01\u696d\u74b0\u5883\u3092\u7406\u89e3\u3059\u308b\u969b\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6b21\u306e\u4e8b\u9805\u3067\u3042\u308b\uff0812\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u304a\u3051\u308b\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u9023\u3057\u3066\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805\uff08\u8a8d\u8b58\u8981\u4ef6\u3001\u6e2c\u5b9a\u57fa\u790e\u4e26\u3073\u306b\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u9023\u3057\u3066\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u3068\u4e88\u60f3\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6027\u8cea\u53ca\u3073\u95a2\u9023\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u9023\u3059\u308b\u7d4c\u55b6\u8005\u306e\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u3059\u308b\u3001\u4f01\u696d\u306e\u76e3\u7763\u53ca\u3073\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6027\u8cea\u53ca\u3073\u7bc4\u56f2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u30e2\u30c7\u30eb\u306e\u4f7f\u7528\u3092\u542b\u3081\u3001\u4f7f\u7528\u3059\u308b\u898b\u7a4d\u624b\u6cd5\u3092\u3069\u306e\u3088\u3046\u306b\u9078\u629e\u53c8\u306f\u30c7\u30b6\u30a4\u30f3\u3057\u305f\u304b\u3001\u53ca\u3073\u305d\u308c\u3089\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u7d4c\u55b6\u8005\u306f\u904e\u5e74\u5ea6\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u78ba\u5b9a\u984d\u3092\u3069\u306e\u3088\u3046\u306b\u691c\u8a0e\u3057\u3001\u691c\u8a0e\u7d50\u679c\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3001\u76e3\u67fb\u4eba\u306f\u3001\u5f53\u5e74\u5ea6\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306b\u3001\u904e\u5e74\u5ea6\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u78ba\u5b9a\u984d\u53c8\u306f\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u518d\u898b\u7a4d\u984d\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0813\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3063\u305f\u304b\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3063\u305f\u304b\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u4e8b\u9805\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u306b\u3001\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u3068\u3057\u3066\u300122\u9805\u304b\u308925\u9805\u306b\u5f93\u3063\u3066\u7acb\u6848\u3057\u5b9f\u65bd\u3059\u308b\u624b\u7d9a\u3092\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0821\u9805\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7d4c\u55b6\u8005\u304c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u969b\u306b\u4f7f\u7528\u3057\u305f\u898b\u7a4d\u624b\u6cd5\u3001\u91cd\u8981\u306a\u4eee\u5b9a\u53ca\u3073\u30c7\u30fc\u30bf\u306e\u9078\u629e\u53ca\u3073\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u898b\u7a4d\u984d\u306e\u9078\u629e\u65b9\u6cd5\u53ca\u3073\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\uff0825\u9805\uff08\uff12\uff09\u53ca\u307328\u9805\uff08\uff12\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u3001\u30a2\u30b5\u30fc\u30b7\u30e7\u30f3\u30fb\u30ec\u30d9\u30eb\u3067\u8a55\u4fa1\u3057\u305f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3059\u308b\u305f\u3081\u306e\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u3092\u7acb\u6848\u3057\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0830\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p>\u76e3\u67fb\u5f79\u7b49\u3001\u7d4c\u55b6\u8005\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u969b\u3057\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3057\u3066\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3079\u304d\u4e8b\u9805\u304c\u3042\u308c\u3070\u691c\u8a0e\u3057\u3001\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u539f\u56e0\u304c\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306b\u95a2\u3059\u308b\u3082\u306e\u304b\u3069\u3046\u304b\u3001\u53c8\u306f\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u95a2\u9023\u3059\u308b\u6ce8\u8a18\u3092\u884c\u3046\u4e0a\u3067\u306e\u8907\u96d1\u6027\u3001\u4e3b\u89b3\u6027\u3082\u3057\u304f\u306f\u305d\u306e\u4ed6\u306e\u56fa\u6709\u30ea\u30b9\u30af\u8981\u56e0\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u3082\u306e\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0837\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u9069\u7528\u306e\u67d4\u8edf\u6027<\/strong><\/h4>\n<p>\u76e3\u57fa\u5831540\u306e\u8981\u6c42\u4e8b\u9805\u306e\u9069\u7528\u306e\u67d4\u8edf\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\uff13\u9805\u3001A7\u9805\u3001A20\u9805\u304b\u3089A22\u9805\u3001A63\u9805\u3001A67\u9805\u53ca\u3073A84\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\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\u6539\u6b63\u5f8c\u306e\u76e3\u57fa\u5831540\u306f\u30012023\u5e74\uff13\u6708\u6c7a\u7b97\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u53ca\u30732022\u5e74\uff19\u6708\u306b\u7d42\u4e86\u3059\u308b\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u305d\u308c\u4ee5\u524d\u306e\u6c7a\u7b97\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u53ca\u3073\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u4ee5\u524d\u306e\u6c7a\u7b97\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u53ca\u3073\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u9593\u76e3\u67fb\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\uff08\u5831\u544a\u66f8\uff1a\u7b2c44\u53f7\u30012015\u5e74\uff15\u670829\u65e5\u6539\u6b63\uff09\u306b\u57fa\u3065\u304f\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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 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<\/div>","protected":false},"excerpt":{"rendered":"<p>2021\u5e74\uff11\u670814\u65e5\u4ed8\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2021\u5e74\uff12\u670812\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u53ca\u3073\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u5f53\u8a72\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u9069\u5408\u4fee\u6b63\u3082\u884c\u308f\u308c\u3066\u3044\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":[370,178,180,235,167,289],"tags":[316,632,128],"backnumber":[2082],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 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