{"id":226676,"date":"2021-04-08T10:13:11","date_gmt":"2021-04-08T01:13:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=226676"},"modified":"2021-04-08T09:58:17","modified_gmt":"2021-04-08T00:58:17","slug":"financial-accounting-article-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-77\/","title":{"rendered":"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff15\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<br \/>\n\uff08\u8ffd\u88dc\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u306e\u516c\u8868<\/strong><\/h4>\n<p>2020\u5e74\uff13\u670827\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\u304c\u6210\u7acb\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\"> 2022\uff08\u4ee4\u548c\uff14\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306b\u79fb\u884c<\/span><\/span>\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u4e3b\u306a\u76f8\u9055\u70b9\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-1-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-1-1.png\" alt=\"\u7d0d\u7a0e\u4e3b\u4f53\u53ca\u3073\u7533\u544a\u65b9\u6cd5\t\uf0d8\t\u4e00\u4f53\u7533\u544a\u65b9\u5f0f 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-1-1.png 1344w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-1-1-103x300.png 103w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-1-1-353x1024.png 353w\" sizes=\"(max-width: 1344px) 100vw, 1344px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\uff33\uff32\uff2c\uff39\u30eb\u30fc\u30eb\u3068\u306f\u3001\u300c\u958b\u59cb\u30fb\u52a0\u5165\u524d\u306b\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\u306f\u3001\u305d\u306e\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u305f\u6cd5\u4eba\u306e\u6240\u5f97\u3068\u306e\u307f\u76f8\u6bba\u3067\u304d\u308b\u300d\u3053\u3068\u3092\u3044\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=17\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-226708\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-2.png\" alt=\"\" width=\"500\" height=\"476\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-2.png 1162w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-2-300x286.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/R3kaikei_ryui5-2-1024x976.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\uff082020\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2020\/pdf\/zeiseikaisei.pdf#page=17\" target=\"_blank\">P.16<\/a>\uff09<\/span><\/p>\n<p>\u73fe\u5728\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7a0e\u52b9\u679c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\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:#cd853f;\">\n\t\t<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u969b\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001ASBJ\u3088\u308a2021\u5e74\uff13\u670830\u65e5\u306b<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868<\/span><\/span>\u3055\u308c\u305f\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\/exposure_draft\/y2021\/2021-0330.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u6388\u53d7\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u901a\u7b97\u4f1a\u793e\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\uff09\u304c\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u3046\u7a0e\u984d\u306f\u3001\u901a\u7b97\u524d\u6240\u5f97\u306b\u5bfe\u3057\u3066\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u901a\u7b97\u4f1a\u793e\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\u6b20\u640d\u91d1\u306e\u901a\u7b97\u3092\u884c\u3063\u305f\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u57fa\u306b\u7b97\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u8a72\u901a\u7b97\u306b\u3088\u308b\u7a0e\u984d\u306e\u6e1b\u5c11\u984d\u3092\u901a\u7b97\u7a0e\u52b9\u679c\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u3057\u3066\u3001\u901a\u7b97\u4f1a\u793e\u9593\u3067\u91d1\u92ad\u7b49\u306e\u6388\u53d7\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u6388\u53d7\u3092\u884c\u3046\u304b\u5426\u304b\u306f\u4efb\u610f\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u684836\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"border-bottom: solid 1px #000000;\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u3067\u306f\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u6388\u53d7\u3092\u884c\u3046\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u5b9a\u3081<\/span>\u3001\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u6388\u53d7\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3059\u308b\u304b\u5426\u304b\u3082\u542b\u3081\u53d6\u308a\u6271\u308f\u306a\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\uff13\u300137\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"border-bottom: solid 1px #b22222;\"><span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u76f8\u9055\u70b9\u306b\u8d77\u56e0\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u9664\u304d\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3059\u308b<\/span><\/span>\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u684839\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u6642\u3068\u540c\u69d8\u306b\uff08\u53c8\u306f\u540c\u69d8\u306e\u8003\u3048\u65b9\u3067\uff09\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u684831\u300165\uff09\u3002\u306a\u304a\u30012021\u5e74\uff13\u6708\u671f\u3067\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u5f93\u3044\u3001\u9023\u7d50\u7d0d\u7a0e\u3092\u524d\u63d0\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/span>\u3002\u8a73\u7d30\u306f\u3001\u300c2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u300d\u306e<a title=\"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-72\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\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: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\"><span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\"> 2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb<\/span><\/span>\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b<\/span><\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u5bb9\u8a8d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u672b\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3067\u304d\u308b\uff08\u3042\u304f\u307e\u3067\u3082\u671f\u672b\u304b\u3089\u3067\u3042\u308a\u3001\u56db\u534a\u671f\u304b\u3089\u306e\u65e9\u671f\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3059\u308b\u5834\u5408<\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u7a0e\u5236\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u3068\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u304c\u751f\u3058\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u306f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u91cd\u8981\u306a\u5f71\u97ff\u306f\u751f\u3058\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: solid 1px #000000;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u306f\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3059<\/span>\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u684832\uff08\uff11\uff09\u300166\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u306e\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u306e\u9069\u7528\u524d\u306b\u304a\u3044\u3066\u306f\u7a0e\u5236\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u304c\u8003\u616e\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u8003\u616e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: solid 1px 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u5ec3\u6b62<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u6848\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u304c\u5b58\u5728\u3057\u306a\u304f\u306a\u3063\u305f\u6bb5\u968e\u3067\u5ec3\u6b62\u3059\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c61\u53f7\u684834\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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 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>2020\u5e74\uff13\u670827\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\u304c\u6210\u7acb\u3057\u3001 2022\uff08\u4ee4\u548c\uff14\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u306b\u306a\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":[178,167,182,290,232],"tags":[333,611,373,514,498,159],"backnumber":[2090],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:26:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/226676"}],"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=226676"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/226676\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=226676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=226676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=226676"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=226676"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=226676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}