{"id":223266,"date":"2021-03-04T10:13:04","date_gmt":"2021-03-04T01:13:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=223266"},"modified":"2021-03-03T19:00:23","modified_gmt":"2021-03-03T10:00:23","slug":"institutional-accounting-article-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-37\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c34\u56de\u3011\u300c\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7d20\u8aad\u305b\u3088\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c34\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7d20\u8aad\u305b\u3088\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u540c\u3058\u79d1\u76ee\u3092\uff12\u3064\u8f09\u305b\u3066\u3057\u307e\u3063\u305f\u30df\u30b9<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u540c\u3058\u79d1\u76ee\u304c\uff12\u3064\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/keisan-mis34-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-223275\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/keisan-mis34-1.png\" alt=\"\" width=\"550\" height=\"669\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/keisan-mis34-1.png 720w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/keisan-mis34-1-246x300.png 246w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30d5\u30a7\u30a4\u30b9\u300c\u7b2c28\u671f\u3000\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff08\u8a02\u6b63\u524d\u306e\u3082\u306e\uff09\u300d<\/span><\/p>\n<p>\u7279\u5225\u640d\u5931\u306e\u5185\u8a33\u306b\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u300d\u304c\uff12\u3064\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u898b\u305f\u4eba\u306f\u3001\u306a\u305c\uff12\u3064\u3042\u308b\u306e\u304b\u4e0d\u601d\u8b70\u306b\u601d\u3046\u306f\u305a\u3067\u3059\u3002\uff12\u3064\u306b\u5206\u3051\u308b\u4ee5\u4e0a\u306f\u3001\u305d\u306e\u9055\u3044\u3092\u660e\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u3046\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u6ce8\u8a18\u306b\u3067\u3082\u66f8\u3044\u3066\u3042\u308b\u304b\u3068\u63a2\u3057\u3066\u307f\u3066\u3082\u3001\u305d\u3046\u3057\u305f\u8a18\u8f09\u306f\u3084\u306f\u308a\u3069\u3053\u306b\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u3053\u308c\u306f\u9593\u9055\u3044\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u601d\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u3053\u308c\u306f\u9593\u9055\u3044\u3067\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/span>\u3092\u542b\u3080\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u30922020\u5e74\uff16\u6708\uff12\u65e5\u306b\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8a02\u6b63\u7248\u30922020\u5e74\uff16\u6708\uff19\u65e5\u306b<a title=\"\u30d5\u30a7\u30a4\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.faith.co.jp\/ir\/pdf\/20200609_ir_2.pdf\" target=\"_blank\">\u516c\u8868\u3057\u3066\u3044\u307e\u3059<\/a>\u3002\u8a02\u6b63\u7248\u306b\u3088\u308b\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/span>\u3067\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8a55\u4fa1<\/span>\u640d\u30007,088\u300d\u3068\u306a\u3063\u3066\u3044\u305f\u306e\u306f\u3001\u6b63\u3057\u304f\u306f\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#cae2f8;color:#000000;\">\u58f2\u5374<\/span>\u640d\u30007,088\u300d\u3067\u3057\u305f\u3002\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#cae2f8;color:#000000;\">\u58f2\u5374<\/span>\u640d\u300d\u3068\u300c\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8a55\u4fa1<\/span>\u640d\u300d\u306e\u66f8\u304d\u9593\u9055\u3044\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8aa4<\/span><\/strong><\/span>\uff1a\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u8a55\u4fa1<\/span>\u640d\u30007,088<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6b63<\/span><\/strong><\/span>\uff1a\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<span class=\"highlight\" style=\"background-color:#cae2f8;color:#000000;\">\u58f2\u5374<\/span>\u640d\u30007,088<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30df\u30b9\u306f\u8d77\u3053\u3089\u306a\u3044\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u4eba\u9593\u306f\u8ab0\u3057\u3082\u3053\u3046\u3057\u305f\u30df\u30b9\u3092\u72af\u3057\u3066\u3057\u307e\u3046\u3082\u306e\u3067\u3059\u3002\u9650\u3089\u308c\u305f\u6642\u9593\u5185\u3067\u81a8\u5927\u306a\u91cf\u306e\u958b\u793a\u8cc7\u6599\u3092\u5b8c\u6210\u3055\u305b\u308b\u306e\u306f\u3001\u4e26\u5927\u62b5\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u3053\u306e\u7a0b\u5ea6\u306e\u30df\u30b9\u3067\u3042\u308c\u3070\u3001\u8a02\u6b63\u3092\u3059\u308c\u3070\u305d\u308c\u3067\u3088\u3044\u300d\u305d\u3046\u3044\u3046\u8003\u3048\u65b9\u3082\u78ba\u304b\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8a02\u6b63\u306b\u306f\u624b\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u6c7a\u7b97\u60c5\u5831\u306e\u4fee\u6b63\u3068\u3044\u3046\u306e\u306f\u3001\uff11\u30f6\u6240\u4fee\u6b63\u3059\u308b\u3068\u3001\u305d\u308c\u306b\u9023\u52d5\u3057\u3066\u8907\u6570\u7b87\u6240\u3092\u4fee\u6b63\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/span>\u306e\u5834\u5408\u306f\u3001\u4ed6\u306e\u7b87\u6240\u3078\u306e\u6ce2\u53ca\u306f\u306a\u304b\u3063\u305f\u3088\u3046\u3067\u3059\u304c\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9593\u9055\u3044\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u305d\u308c\u306b\u9023\u52d5\u3057\u3066\u4e8b\u696d\u5831\u544a\u306e\u8a18\u8f09\u3082\u4fee\u6b63\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308c\u3070\u6c7a\u7b97\u77ed\u4fe1\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u540c\u69d8\u306e\u30df\u30b9\u304c\u8d77\u304d\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u540c\u69d8\u306e\u30df\u30b9\u3092\u3082\u308c\u306a\u304f\u76f4\u3059\u3053\u3068\u306b\u591a\u5927\u306a\u52b4\u529b\u3092\u8cbb\u3084\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u4f5c\u696d\u304c\u7d42\u308f\u308c\u3070\u3001\u4eca\u5ea6\u306f\u305d\u306e\u5831\u544a\u3082\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3059\u3067\u306b\u9593\u9055\u3063\u305f\u7248\u3092\u6e21\u3057\u3066\u3057\u307e\u3063\u305f\u95a2\u4fc2\u8005\u306b\u8a02\u6b63\u5831\u544a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8a02\u6b63\u7248\u3092\u5c4a\u3051\u308b\u306e\u3067\u3059\u3002\u8a02\u6b63\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u4fee\u6b63\u4f5c\u696d\u306b\u5165\u308b\u524d\u306b\u3001\u9593\u9055\u3044\u304c\u3042\u3063\u305f\u65e8\u3060\u3051\u3092\u5148\u306b\u4f1d\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u3046\u3057\u305f\u95a2\u4fc2\u5404\u65b9\u9762\u3068\u306e\u8abf\u6574\u3082\u3001\u3053\u308c\u307e\u305f\u5927\u5909\u3067\u3059\u3002<\/p>\n<p>\u30c8\u30e9\u30d6\u30eb\u5bfe\u5fdc\u306e\u62c5\u5f53\u8005\u306b\u306f\u3001\u305d\u306e\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3082\u5f71\u97ff\u304c\u53ca\u3073\u307e\u3059\u3002\u672c\u6765\u305d\u306e\u6642\u671f\u306b\u4e88\u5b9a\u3057\u3066\u3044\u305f\u5225\u306e\u696d\u52d9\u3092\u5f8c\u56de\u3057\u306b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4ed5\u4e8b\u304c\u3069\u3093\u3069\u3093\u9045\u308c\u3066\u3044\u304f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u201c\u3053\u306e\u7a0b\u5ea6\u306e\u30df\u30b9\u201d\u3067\u3042\u3063\u3066\u3082\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8d77\u3053\u3089\u306a\u3044\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u306a\u3044<\/span>\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d20\u8aad\u306e\u30b9\u30b9\u30e1<\/strong><\/h4>\n<p>\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306e\u9632\u6b62\u30fb\u767a\u898b\u6cd5\u3092\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6c7a\u7b97\u958b\u793a\u8cc7\u6599\u306e\u4f5c\u6210\u4f5c\u696d\u306b\u306f\u3001\u4eba\u9593\u306e\u624b\u4f5c\u696d\u306b\u3088\u308b\u90e8\u5206\u304c\u3069\u3046\u3057\u3066\u3082\u591a\u3044\u305f\u3081\u3001\u30df\u30b9\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\u3092\u516c\u8868\u524d\u306b\u767a\u898b\u3057\u3066\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u306a\u5bfe\u51e6\u6cd5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b34\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u540d\u306e\u8a18\u8f09\u30df\u30b9\u3067\u3057\u305f\u3002\u540c\u3058\u79d1\u76ee\u304c\uff12\u3064\u8a18\u8f09\u3055\u308c\u308b\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002\u3053\u308c\u306f\u6975\u3081\u3066\u5bb9\u6613\u306b\u767a\u898b\u3067\u304d\u308b\u30df\u30b9\u3067\u3059\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u3067\u304d\u3042\u304c\u3063\u305f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u624b\u306b\u53d6\u308a\u3001\u79d1\u76ee\u540d\u3092\u4e0a\u304b\u3089\u9806\u306b\u8aad\u307f\u4e0a\u3052\u3066\u3044\u304f<\/span>\u3060\u3051\u3067\u6c17\u304c\u3064\u304d\u307e\u3059\u3002\u3053\u306e\u4f1a\u793e\u306e\u6c7a\u7b97\u5185\u5bb9\u306b\u8a73\u3057\u304f\u306a\u3044\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u3059\u3050\u306b\u6c17\u304c\u3064\u304f\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u3001\u8ab0\u3082\u304c\u4f8b\u5916\u306a\u304f\u305d\u3046\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u77e5\u308a\u307e\u305b\u3093\u304c\u3001\u7b46\u8005\u500b\u4eba\u306e\u8003\u3048\u3068\u3057\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306e\u7d20\u8aad\u306f\u5927\u4e8b\u306a\u76e3\u67fb\u624b\u7d9a<\/span>\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u69d8\u306b\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u8005\u304c\u81ea\u5df1\u70b9\u691c\u3059\u308b\u306b\u969b\u3057\u3066\u3082\u3001\u5468\u56f2\u306e\u4eba\u306b\u8ff7\u60d1\u306b\u306a\u3089\u306a\u3044\u7a0b\u5ea6\u306b\u3001\u5c0f\u58f0\u3067\u4e0a\u304b\u3089\u9806\u306b\u8aad\u3093\u3067\u3044\u304f\u3068\u3044\u3046\u3053\u3068\u3092\u5b9f\u8df5\u3059\u3079\u304d\u3067\u3059\u3002\u305d\u306e\u969b\u3001\u79d1\u76ee\u306e\u610f\u5473\u3084\u5185\u5bb9\u306f\u4e8c\u306e\u6b21\u3067\u69cb\u3044\u307e\u305b\u3093\u3002\u300c\u5e38\u8b58\u7684\u306b\u8003\u3048\u3066\u7570\u5e38\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\uff11\u70b9\u3060\u3051\u306b\u6ce8\u610f\u3057\u3066\u7d20\u8aad\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u306e\u5c02\u9580\u5bb6\u304c\u3001\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306b\u6700\u3082\u6ce8\u610f\u3092\u5411\u3051\u308b\u306e\u306f\u300c\u6570\u5b57\u300d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u5834\u5408\u3001\u4eba\u9593\u306e\u6ce8\u610f\u529b\u306b\u306f\u9650\u754c\u304c\u3042\u308b\u306e\u3067\u3001\u6570\u5b57\u306b\u591a\u304f\u306e\u6ce8\u610f\u3092\u5411\u3051\u305f\u7d50\u679c\u3001\u305d\u308c\u4ee5\u5916\u306e\u3068\u3053\u308d\u306b\u5411\u3051\u308b\u6ce8\u610f\u529b\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u306b\u6ce8\u610f\u3092\u5411\u3051\u308b\u6a5f\u4f1a\u3092\u3057\u3063\u304b\u308a\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u7d20\u8aad\u304c\u52b9\u679c\u7684\u3060\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u3067\u304d\u3042\u304c\u3063\u305f\u6c7a\u7b97\u66f8\u306e\u81ea\u5df1\u70b9\u691c\u3068\u3057\u3066\u3001\u52d8\u5b9a\u79d1\u76ee\u3092\u4e0a\u304b\u3089\u9806\u306b\u7d20\u8aad\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\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":[178,488,167,182,290,232],"tags":[611,498,503],"backnumber":[2085],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 06:05:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223266"}],"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=223266"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223266\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=223266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=223266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=223266"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=223266"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=223266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}