{"id":224631,"date":"2021-03-18T10:12:27","date_gmt":"2021-03-18T01:12:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=224631"},"modified":"2021-03-17T13:47:19","modified_gmt":"2021-03-17T04:47:19","slug":"financial-accounting-article-74","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-74\/","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\u7b2c36\u56de\u3011\u300c\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u3092\u5b9f\u8df5\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\u7b2c36\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u3092\u5b9f\u8df5\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\u660e\u3089\u304b\u306b\u3069\u3061\u3089\u304b\u304c\u9593\u9055\u3063\u3066\u3044\u308b<\/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<\/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\u4f8b36\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u6b8b\u9ad8\u304c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u6b8b\u9ad8\u3068\u5408\u308f\u306a\u3044\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\/03\/keisan-mis36-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-224635\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-1.png\" alt=\"\" width=\"1424\" height=\"1608\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-1.png 1424w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-1-265x300.png 265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-1-906x1024.png 906w\" sizes=\"(max-width: 1424px) 100vw, 1424px\" \/><\/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\u6728\u66fd\u8def\u300c\u7b2c71\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff08\u8a02\u6b63\u524d\u306e\u3082\u306e\uff09\u300d<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-224634\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-2.png\" alt=\"\" width=\"1081\" height=\"1285\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-2.png 1081w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-2-252x300.png 252w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis36-2-861x1024.png 861w\" sizes=\"(max-width: 1081px) 100vw, 1081px\" \/><\/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\u6728\u66fd\u8def\u300c\u7b2c71\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u306b\u969b\u3057\u3066\u306e\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u958b\u793a\u4e8b\u9805\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u306f\u3001\u540c\u3058\u4f1a\u793e\u3001\u540c\u3058\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6b8b\u9ad8\u304c\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<!--more--><br \/>\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<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\uff1a\u25b392<span style=\"border-bottom: double 3px #B22222;\">7<\/span>\u767e\u4e07\u5186<\/li>\n<li>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff1a\u25b392<span style=\"border-bottom: double 3px #B22222;\">9<\/span>\u767e\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3053\u306f\u5fc5\u305a\u4e00\u81f4\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u7b87\u6240\u3067\u3059\u3002\u300c\u4f8b\u5916\u306a\u304f\u300d\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u660e\u3089\u304b\u306b\u3069\u3061\u3089\u304b\u306e\u6570\u5b57\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u3069\u3061\u3089\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u7279\u5b9a\u3059\u308b\u306e\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308c\u3070\u308f\u304b\u308a\u305d\u3046\u306a\u3082\u306e\u3067\u3059\u304c\u3001\u3053\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u3067\u306f\u3046\u307e\u304f\u3044\u304d\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u5dee\u984d\u304c\u5c0f\u3055\u3044\u304b\u3089\u3067\u3059\u3002\u8868\u793a\u5358\u4f4d\u304c\u767e\u4e07\u5186\u306e\u6c7a\u7b97\u66f8\u3067\u306f\u3001\uff12\u767e\u4e07\u5186\u306e\u5dee\u984d\u306f\u3001\u305d\u308c\u304c\u6570\u5b57\u306e\u9593\u9055\u3044\u306b\u3088\u308b\u3082\u306e\u304b\u3001\u7aef\u6570\u306e\u5207\u308a\u6368\u3066\u306b\u3088\u308b\u3082\u306e\u304b\u304c\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u306f\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u7d50\u5c40\u3001\u5143\u30c7\u30fc\u30bf\u3067\u3042\u308b\u8a66\u7b97\u8868\u3092\u6301\u3063\u3066\u304d\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6b8b\u9ad8\u304c\u300c\u25b3927\u300d\u306a\u306e\u304b\u300c\u25b3929\u300d\u306a\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c<\/strong><strong style=\"font-size: 1em;\">\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u306f\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u3068\u3069\u3046\u9055\u3046\u306e\u304b<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\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\u30012020\u5e74\uff16\u670810\u65e5\u306b\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u8a02\u6b63\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308b\u3068\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u6b8b\u9ad8\u306f\u300c\u25b3927\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u25b3929\u300d\u304c\u6b63\u3057\u3044\u3068\u306e\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u30df\u30b9\u3092\u6c7a\u7b97\u66f8\u516c\u8868\u524d\u306b\u767a\u898b\u3059\u308b\u306b\u306f\u3001\u4e0a\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u7570\u306a\u308b\u66f8\u985e\u306e\u4e00\u81f4\u3059\u3079\u304d\u6570\u5024\u3092\u7a81\u5408\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af<\/span>\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u7a81\u5408\u306e\u7d50\u679c\u3001\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u554f\u984c\u306a\u3057\u3001\u4e0d\u4e00\u81f4\u306a\u3089\u3070\u3044\u305a\u308c\u304b\u304c\u9593\u9055\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u300c\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u3068\u306f\u9055\u3046\u3082\u306e\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3068\u3044\u3046\u306e\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4f5c\u6210\u8005\u304c\u4e00\u5ea6\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3053\u3068\u3092\u3001\u5225\u306e\u8ab0\u304b\u304c\u3082\u3046\u4e00\u5ea6\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068<\/span>\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u8005\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u305f\u5f8c\u3001\u5225\u306e\u8ab0\u304b\u304c\u540c\u3058\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3068\u3044\u3046\u306e\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4f55\u3089\u304b\u306e\u30c1\u30a7\u30c3\u30af\u3092\u3057\u305f\u5f8c\u3001\u305d\u306e\u65b9\u6cd5\u3068\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3067\u3082\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308b<\/span>\u3068\u3053\u308d\u306b\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u4f5c\u6210\u8005\u81ea\u8eab\u304c\u4e21\u65b9\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u3082\u5341\u5206\u306b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u305f\u5f8c\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u6b8b\u9ad8\u3092\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u7a81\u5408\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3001\u3053\u308c\u3089\u306e\u30c1\u30a7\u30c3\u30af\u3092\u4f5c\u6210\u8005\u304c\uff11\u4eba\u3067\u884c\u3063\u3066\u3082\u69cb\u308f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5b9f\u306f\u4e88\u60f3\u3067\u304d\u305f\u30df\u30b9\u3060\u3063\u305f<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u8d77\u3053\u308b\u3053\u3068\u304c\u4e88\u60f3\u3067\u304d\u305f\u30df\u30b9\u3067\u3057\u305f\u3002\u5f8c\u51fa\u3057\u3058\u3083\u3093\u3051\u3093\u7684\u306a\u6307\u6458\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u306f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\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\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u6e08\u307f\u306a\u306e\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3067\u3059\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:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff11\uff0d\uff14\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u5f53\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u306e\u300c\u81ea\u5df1\u682a\u5f0f\u300d\u306e\u6b04\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/p>\n<\/div>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9593\u9055\u3063\u305f\u6570\u5b57\u300c\u81ea\u5df1\u682a\u5f0f\u3000\u25b3927\u300d\u304c\u4f55\u306e\u6570\u5b57\u3060\u3063\u305f\u304b\u304a\u6c17\u3065\u304d\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u300c\u25b3927\u300d\u306f\u524d\u671f\u672b\u306e\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u306a\u306e\u3067\u3059\u3002\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u671f\u9996\u6b8b\u9ad8\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u305d\u3089\u304f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3092\u624b\u5165\u529b\u3057\u3066\u3044\u304f\u969b\u306b\u3001\u524d\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30c7\u30fc\u30bf\u306b\u4e0a\u66f8\u304d\u3057\u3066\u3044\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u3002\u300c\u25b3927\u300d\u306f\u300c\u25b3929\u300d\u3068\u3071\u3063\u3068\u898b\u306b\u306f\u4f3c\u3066\u3044\u308b\u306e\u3067\u3001\u4e0a\u66f8\u304d\u3057\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u3068\u3044\u3046\u306e\u306f\u3001\u524d\u671f\u672b\u3068\u5f53\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u307b\u3068\u3093\u3069\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308b\u306e\u3067\u3001\u4e0a\u66f8\u304d\u5fd8\u308c\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u5f8c\u306e\u30c1\u30a7\u30c3\u30af\u3067\u3082\u898b\u9003\u3057\u3084\u3059\u304f\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3057\u3066\u3082\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3086\u3048\u3001\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u306b\u524d\u671f\u672b\u306e\u6570\u5b57\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u30df\u30b9\u304c\u8d77\u304d\u308b\u306e\u3067\u3059\u3002\u305d\u308c\u304c<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff11\uff0d\uff14\u3011<\/span>\u3067\u3057\u305f\u3002<\/p>\n<p>\u3046\u3063\u304b\u308a\u30df\u30b9\u3068\u3044\u3046\u306e\u306f\u3001\u4e00\u5ea6\u7d4c\u9a13\u3057\u305f\u4e8b\u4f8b\u3067\u3042\u308c\u3070\u3001\u56de\u907f\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff11\uff0d\uff14\u3011<\/span>\u3092\u77e5\u3063\u3066\u3044\u308c\u3070\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u306f\u56de\u907f\u3067\u304d\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u601d\u3044\u305f\u304f\u306a\u308b\u306e\u304c\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u3057\u305f\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>\u66f8\u985e\u9593\u306e\u6570\u5024\u7a81\u5408\uff08\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\uff09\u3092\u3057\u3063\u304b\u308a\u3084\u308a\u307e\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<\/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>\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011\u306f\u3001\u540c\u3058\u4f1a\u793e\u3001\u540c\u3058\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6b8b\u9ad8\u304c\u7570\u306a\u3063\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":[2087],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:16:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/224631"}],"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=224631"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/224631\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=224631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=224631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=224631"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=224631"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=224631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}