{"id":227869,"date":"2021-04-28T10:11:42","date_gmt":"2021-04-28T01:11:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227869"},"modified":"2021-04-28T09:38:41","modified_gmt":"2021-04-28T00:38:41","slug":"internal-control-article-35","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-35\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8abf\u9054\u3092\u3081\u3050\u308b\u300c\u4e09\u6a29\u5206\u7acb\u300d\u306e\u4ed5\u7d44\u307f\u300d\uff5e\u300c\u767a\u6ce8\u300d\u300c\u691c\u53ce\u300d\u300c\u652f\u6255\u300d\u306e\u5206\u96e2\u306b\u3088\u308b\u76f8\u4e92\u727d\u5236\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3008<span style=\"border-bottom: solid 1px 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/husei_taisei5-1.png 771w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/husei_taisei5-1-300x250.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: right;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba<br 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff11\u300b\u3000\u8abf\u9054\u306b\u95a2\u308f\u308b\u4ed5\u7d44\u307f\u3092\u8003\u3048\u308b<\/strong><\/h4>\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=\"text-align: center; margin-bottom: 10px;\"><strong>\u3010\u4e8b\u4f8b\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 20px; margin-top: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u3010\u4e8b\u4f8b\u3011\u3092\u5206\u6790\u3059\u308b<\/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;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30ea\u30b9\u30af\u306e\u6240\u5728<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\u2460<\/span>\u3000\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u672a\u5b9f\u65bd<\/strong><\/p>\n<p style=\"margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\u2461<\/span>\u3000\u767a\u6ce8\u3068\u691c\u53ce\u306e\u517c\u52d9<\/strong><\/p>\n<p>\u540c\u4e00\u306e\u62c5\u5f53\u8005\u304c\u767a\u6ce8\u3068\u691c\u53ce\u306e\u4e21\u65b9\u3092\u517c\u52d9\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u30ea\u30b9\u30af\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u901a\u5e38\u3001\u53d6\u5f15\u5148\u3078\u306e\u767a\u6ce8\u3092\u62c5\u5f53\u3059\u308b\u8005\u306f\u3001\u540c\u3058\u767a\u6ce8\u6848\u4ef6\u306b\u5bfe\u3057\u691c\u53ce\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u308c\u306f\u6b21\u306b\u8ff0\u3079\u308b\u901a\u308a\u3001\u3055\u307e\u3056\u307e\u306a\u5f0a\u5bb3\u304c\u60f3\u5b9a\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u767a\u6ce8\u3068\u691c\u53ce\u306f\u76f8\u4e92\u727d\u5236\u306e\u4ed5\u7d44\u307f\u306b\u57fa\u3065\u304d\u3001\u76f8\u4e92\u306b\u5206\u96e2\u3057\u3066\u793e\u5185\u306e\u4ed5\u7d44\u307f\u3092\u8a2d\u8a08\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u306e\u5185\u5bb9<\/span><\/strong><\/span>\uff1a<\/p>\n<p>\u5b9a\u671f\u7684\u306a\u4eba\u4e8b\u7570\u52d5\u306e\u505c\u6ede\u306b\u52a0\u3048\u3001\u767a\u6ce8\u3068\u691c\u53ce\u304c\u517c\u52d9\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u767a\u6ce8\u62c5\u5f53\u8005\u3068\u53d6\u5f15\u5148\u306e\u9593\u306b\u7652\u7740\u306e\u95a2\u4fc2\u3092\u751f\u307f\u51fa\u3057\u3001\u3055\u307e\u3056\u307e\u306a\u4e0d\u6b63\u3084\u4e0d\u9069\u5207\u306a\u7d4c\u7406\u51e6\u7406\u3092\u62db\u304f\u6e29\u5e8a\u3068\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u304d\u5f97\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #666699;\">\n<ul>\n<li><strong>\u67b6\u7a7a\u767a\u6ce8<\/strong><br \/>\n\u53d6\u5f15\u5148\u3068\u7d50\u8a17\u3057\u3066\u767a\u6ce8\u3092\u507d\u88c5\u3057\u3001\u691c\u53ce\u306b\u7528\u3044\u308b\u691c\u53ce\u66f8\u3092\u507d\u9020\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u67b6\u7a7a\u767a\u6ce8\u306b\u6c17\u3065\u304b\u306a\u3051\u308c\u3070\u3001\u652f\u6255\u3063\u305f\u4ee3\u91d1\u3092\u53d6\u5f15\u5148\u3068\u6a2a\u9818\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u7d0d\u54c1\u7269\u306e\u6a2a\u6d41\u3057<\/strong><br \/>\n\u7d0d\u54c1\u5148\u3092\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001\u62c5\u5f53\u8005\u306e\u500b\u4eba\u7684\u306a\u5834\u6240\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002\u4f1a\u793e\u306b\u9069\u5207\u306b\u7d0d\u54c1\u304c\u3042\u3063\u305f\u304b\u306e\u3088\u3046\u306b\u691c\u53ce\u66f8\u3092\u507d\u9020\u3057\u3001\u7d0d\u54c1\u7269\u3092\u6a2a\u6d41\u3057\u3057\u3066\u4ee3\u91d1\u3092\u6a2a\u9818\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u7d0d\u54c1\u6642\u306e\u5dee\u5206\u6a2a\u9818<\/strong><br \/>\n\u53d6\u5f15\u5148\u3068\u5171\u8b00\u3057\u3066\u767a\u6ce8\u6570\u91cf\u3092\u6c34\u5897\u3057\u3057\u3066\u898b\u7a4d\u308a\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u6c34\u5897\u3057\u3057\u305f\u6570\u91cf\u304c\u7d0d\u54c1\u3055\u308c\u305f\u304b\u306e\u3088\u3046\u306b\u88c5\u3063\u3066\u3001\u691c\u53ce\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u4f1a\u793e\u304c\u7d0d\u54c1\u306b\u57fa\u3065\u304d\u3001\u652f\u6255\u3063\u305f\u4ee3\u91d1\u306e\u3046\u3061\u3001\u6c34\u5897\u3057\u3057\u305f\u5dee\u5206\u3092\u53d6\u5f15\u5148\u3068\u6a2a\u9818\u3057\u307e\u3059\u3002\u3053\u306e\u5ef6\u9577\u3068\u3057\u3066\u300c\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u300d\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u300c\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u300d\u3068\u306f\u3001\u672c\u6765\u306e\u6b63\u5f53\u306a\u898b\u7a4d\u984d\u3088\u308a\u3082\u9ad8\u3044\u91d1\u984d\u306b\u3088\u308b\u898b\u7a4d\u66f8\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u3001\u305d\u306e\u5dee\u5206\u3092\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u3068\u3044\u3046\u4e0d\u6b63\u306a\u884c\u70ba\u3092\u8a00\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u54c1\u8cea\u4f4e\u4e0b\u306b\u3088\u308b\u5dee\u5206\u6a2a\u9818<\/strong><br \/>\n\u610f\u56f3\u7684\u306b\u7d0d\u54c1\u7269\u306e\u54c1\u8cea\u304c\u4f4e\u4e0b\u3057\u305f\u3082\u306e\u3092\u7d0d\u54c1\u3055\u305b\u3001\u691c\u53ce\u3092\u507d\u3063\u305f\u3046\u3048\u3067\u672c\u6765\u7d0d\u54c1\u3059\u3079\u304d\u54c1\u8cea\u306e\u7269\u3068\u306e\u91d1\u984d\u4e0a\u306e\u5dee\u5206\u3092\u6a2a\u9818\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u306e\u5f71\u97ff\u5ea6<\/span><\/strong><\/span>\uff1a<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e0d\u6b63\u304c\u767a\u899a\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u9577\u304d\u306b\u6e21\u308a\u7d9a\u3051\u3089\u308c\u305f\u5834\u5408\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u3082\u305f\u3089\u3059\u5f71\u97ff\u306f\u8a08\u308a\u3057\u308c\u307e\u305b\u3093\u3002\u3068\u308a\u308f\u3051\u9ad8\u4fa1\u683c\u306e\u539f\u6750\u6599\u3092\u6271\u3046\u88fd\u9020\u696d\u306a\u3069\u306b\u3068\u3063\u3066\u306f\u3001\u6df1\u523b\u306a\u640d\u5bb3\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u3082\u60f3\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff13\u300b\u3000\u4e09\u6a29\u5206\u7acb\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u767a\u6ce8\u3068\u691c\u53ce\u3092\u5206\u96e2\u3057\u3066\u3001\u76f8\u4e92\u306b\u727d\u5236\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306f\u65e2\u306b\u8ff0\u3079\u307e\u3057\u305f\u304c\u3001\u3055\u3089\u306b\u652f\u6255\u3092\u3064\u304b\u3055\u3069\u308b\u7d4c\u7406\uff08\u8ca1\u52d9\uff09\u90e8\u9580\u3082\u727d\u5236\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u767a\u6ce8\u3084\u691c\u53ce\u3092\u62c5\u5f53\u3059\u308b\u8005\u3068\u652f\u6255\u62c5\u5f53\u8005\u304c\u540c\u4e00\u4eba\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u8abf\u9054\u306b\u4f34\u3063\u3066\u67b6\u7a7a\u306e\u652f\u6255\u3084\u6c34\u5897\u3057\u306b\u3088\u308b\u652f\u6255\u304c\u8d77\u304d\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u8abf\u9054\u3092\u3081\u3050\u308b\u4ed5\u7d44\u307f\u4f5c\u308a\u306e\u969b\u306b\u306f\u3001\u5fc5\u305a\u300c\u767a\u6ce8\u300d\u3001\u300c\u691c\u53ce\u300d\u305d\u3057\u3066\u300c\u652f\u6255\u300d\u306e\uff13\u3064\u306e\u50cd\u304d\u3092\u5168\u3066\u5206\u96e2\u3055\u305b\u3001\u304a\u4e92\u3044\u306b\u727d\u5236\u3092\u50cd\u304b\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff14\u300b\u3000\u5177\u4f53\u7684\u306a\u5236\u5ea6\u8a2d\u8a08\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4e09\u6a29\u5206\u7acb\u3092\u4ed5\u7d44\u307f\u3068\u3057\u3066\u69cb\u7bc9\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u70b9\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2460\u3000\u767a\u6ce8\u624b\u7d9a\u306e\u8a2d\u8a08<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u751f\u7523\u8a08\u753b\u306b\u7d44\u307f\u8fbc\u307e\u308c\u305f\u539f\u6750\u6599\u306f\u3001\u5165\u672d\u306a\u3069\u3067\u4e00\u62ec\u8cfc\u5165\u3059\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002\u3057\u304b\u3057\u305d\u308c\u4ee5\u5916\u306e\u539f\u6750\u6599\u3001\u90e8\u54c1\u3084\u7269\u54c1\u306a\u3069\u306e\u767a\u6ce8\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u539f\u6750\u6599\u7b49\u306e\u8cfc\u5165\u3092\u5e0c\u671b\u3059\u308b\u5404\u90e8\u9580\u306e\u9577\u304c\u8abf\u9054\u5185\u5bb9\u3092\u627f\u8a8d\u3057\u3066\u3001\u8abf\u9054\u90e8\u9580\u306b\u8abf\u9054\u8981\u6c42\u3092\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u8abf\u9054\u90e8\u9580\u3067\u306f\u3001\u4fa1\u683c\u3084\u54c1\u8cea\u306e\u826f\u3044\u3082\u306e\u3092\u63d0\u4f9b\u3067\u304d\u308b\u53d6\u5f15\u5148\u3092\u8907\u6570\u793e\u9078\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u8abf\u9054\u90e8\u9580\u306e\u8cac\u4efb\u8005\u306e\u627f\u8a8d\u306b\u57fa\u3065\u304d\u3001\u898b\u7a4d\u308a\u3092\u4f9d\u983c\u306e\u3046\u3048\u53d6\u5f15\u5148\u3092\u6c7a\u5b9a\u3057\u3066\u767a\u6ce8\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u3053\u306e\u3088\u3046\u306b\u8abf\u9054\u8981\u6c42\u3084\u767a\u6ce8\u5148\u306e\u53d6\u5f15\u5148\u6c7a\u5b9a\u306e\u6bb5\u968e\u3067\u3001\u3044\u305a\u308c\u3082\u76f8\u4e92\u727d\u5236\u304c\u5229\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u2461\u3000\u691c\u53ce\u624b\u7d9a\u306e\u8a2d\u8a08<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u767a\u6ce8\u3092\u62c5\u5f53\u3057\u305f\u62c5\u5f53\u8005\u4ee5\u5916\u306e\u8005\u304c\u691c\u53ce\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u767a\u6ce8\u66f8\u306e\u5185\u5bb9\u901a\u308a\u306e\u3082\u306e\u304c\u7d0d\u54c1\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u898f\u683c\u3001\u6570\u91cf\u3001\u54c1\u8cea\u306a\u3069\u7d30\u304b\u304f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u691c\u53ce\u66f8\u3092\u4f5c\u6210\u3057\u3001\u8abf\u9054\u90e8\u9580\u306e\u8cac\u4efb\u8005\u306e\u627f\u8a8d\u3092\u5f97\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 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-15px;\"><span style=\"color: #006400;\"><strong>\u2462\u3000\u652f\u6255\u624b\u7d9a\u306e\u8a2d\u8a08<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u7d0d\u54c1\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f15\u5148\u304b\u3089\u306e\u8acb\u6c42\u66f8\u3092\u7d4c\u7406\u90e8\u9580\u304c\u53d7\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306f\u7d0d\u54c1\u5185\u5bb9\u3068\u8acb\u6c42\u66f8\u7b49\u306e\u5185\u5bb9\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u305d\u306e\u5f8c\u3001\u540c\u3058\u62c5\u5f53\u8005\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u652f\u6255\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30fb<\/span>\u652f\u6255\u8cac\u4efb\u8005\u306f\u8acb\u6c42\u66f8\u306a\u3069\u306e\u539f\u7968\u3068\u6bd4\u8f03\u3057\u3066\u5165\u529b\u5185\u5bb9\u306b\u8aa4\u308a\u306e\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u4e0a\u3067\u652f\u6255\u547d\u4ee4\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u3088\u308b\u6b63\u78ba\u306a\u652f\u6255\u3092\u3059\u308b\u305f\u3081\u3001\u652f\u6255\u306b\u95a2\u308f\u308b\u5e33\u7968\u7b49\u306e\u78ba\u8a8d\u8005\u3068\u652f\u6255\u547d\u4ee4\u8005\u3092\u660e\u78ba\u306b\u5206\u3051\u3001\u727d\u5236\u3092\u50cd\u304b\u305b\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff15\u300b\u3000\u4f8b\u5916\u7684\u306a\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4eba\u6750\u306e\u4e0d\u8db3\u306a\u3069\u306b\u3088\u308a\u3001\u767a\u6ce8\u3068\u691c\u53ce\u306e\u517c\u52d9\u304c\u3069\u3046\u3057\u3066\u3082\u907f\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u3070\u8abf\u9054\u3092\u4f9d\u983c\u3057\u305f\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306a\u3069\u304c\u691c\u53ce\u306b\u7acb\u3061\u4f1a\u3044\u3001\u517c\u52d9\u306b\u5bfe\u3057\u3066\u727d\u5236\u3092\u50cd\u304b\u305b\u308b\u3068\u3044\u3046\u5bfe\u5fdc\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u4ed6\u90e8\u9580\u304b\u3089\u306e\u652f\u63f4\u3068\u3044\u3046\u8996\u70b9\u3082\u76f8\u4e92\u727d\u5236\u3092\u5b9f\u73fe\u3055\u305b\u308b\u3046\u3048\u3067\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u25c6<\/span><strong>\u4eca\u56de\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/strong><span style=\"color: #cc6e8a;\">\u25c6<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<ul>\n<li>\u8abf\u9054\u3092\u3081\u3050\u308b\u4e09\u6a29\u5206\u7acb\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u3002<\/li>\n<li>\u4e09\u6a29\u5206\u7acb\u3092\u5b9f\u73fe\u3055\u305b\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u63b4\u3080\u3002<\/li>\n<li>\u4ed6\u90e8\u9580\u304b\u3089\u306e\u652f\u63f4\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u4f8b\u5916\u7684\u306a\u53d6\u6271\u3044\u306b\u3082\u76f8\u4e92\u727d\u5236\u3092\u50cd\u304b\u305b\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u3082\u306e\u3065\u304f\u308a\u306e\u4f1a\u793e\u3092\u8a2a\u308c\u308b\u3068\u3001\u305f\u3044\u3066\u3044\u8cc7\u6750\u3084\u8abf\u9054\u306b\u95a2\u3059\u308b\u90e8\u9580\u304c\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u90e8\u9580\u306f\u3001\u88fd\u54c1\u3084\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u306e\u539f\u6750\u6599\u3092\u5916\u90e8\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u304c\u4e3b\u306a\u4ed5\u4e8b\u3067\u3059\u3002\u88fd\u9020\u306b\u969b\u3057\u3066\u3001\u5b89\u4fa1\u3067\u826f\u8cea\u306a\u539f\u6750\u6599\u3092\u5b89\u5b9a\u7684\u306b\u63d0\u4f9b\u3067\u304d\u308b\u53d6\u5f15\u5148\u3092\u898b\u51fa\u3059\u3053\u3068\u306f\u3068\u3066\u3082\u5927\u5207\u306a\u3053\u3068\u3067\u3059\u3002\u88fd\u9020\u306b\u3042\u305f\u308a\u3001\u3069\u3053\u306b\u767a\u6ce8\u3057\u305f\u3089\u5b89\u4fa1\u3067\u826f\u8cea\u306a\u539f\u6750\u6599\u3092\u5165\u624b\u3067\u304d\u308b\u306e\u304b\u3001\u305d\u308c\u3092\u4e00\u756a\u719f\u77e5\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u8cc7\u6750\u3001\u8abf\u9054\u3042\u308b\u3044\u306f\u4ed5\u5165\u90e8\u9580\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u539f\u6750\u6599\u306e\u8abf\u9054\u306b\u306f\u3001\u6750\u6599\u306e\u54c1\u8cea\u306a\u3069\u306b\u95a2\u308f\u308b\u5c02\u9580\u7684\u304b\u3064\u5b9f\u52d9\u7684\u306a\u77e5\u8b58\u306e\u7fd2\u719f\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4e00\u671d\u4e00\u5915\u306b\u305d\u308c\u3089\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u304c\u6bd4\u8f03\u7684\u96e3\u3057\u3044\u90e8\u9580\u306b\u5206\u985e\u3055\u308c\u308b\u305f\u3081\u3001\u8abf\u9054\u306b\u304b\u304b\u308f\u308b\u4f1a\u793e\u306e\u4ed5\u7d44\u307f\u4f5c\u308a\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u306b\u306a\u308a\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":[178,278,236,167,182,290],"tags":[654,114,316],"backnumber":[2093],"series":[770],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 19:32:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/227869"}],"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=227869"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/227869\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=227869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=227869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=227869"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=227869"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=227869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}