{"id":231863,"date":"2021-07-01T10:13:07","date_gmt":"2021-07-01T01:13:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=231863"},"modified":"2021-06-30T12:05:34","modified_gmt":"2021-06-30T03:05:34","slug":"accounting-article-106","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-106\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c16\u56de\u3011\u300c\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306b\u6d3b\u304b\u3059\uff08\u4e2d\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: 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3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u58f2\u308a\u624b\u30fb\u652f\u63f4\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u898b\u65b9\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u8cb7\u3044\u624b\u30fb\u652f\u63f4\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u898b\u65b9\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u652f\u63f4\u6a5f\u95a2\u306e\u4f53\u5236\u3065\u304f\u308a\u3084\u4eca\u5f8c\u306e\u652f\u63f4\u3068\u52a9\u8a00\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30d2\u30f3\u30c8\u306b\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u304c\u793a\u3059\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027<\/strong><\/h4>\n<p><a title=\"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c15\u56de\u3011\u300c\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306b\u6d3b\u304b\u3059\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-105\/\" target=\"_blank\">\u3010\u7b2c15\u56de\u3011<\/a>\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c2021\u5e74\uff14\u670828\u65e5\u306b\u53d6\u308a\u307e\u3068\u3081\u305f\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf\" target=\"_blank\">\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b<\/a>\u300d\u306e\u3046\u3061\u3001\u4e3b\u306b\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u610f\u7fa9\u3092\u901a\u3058\u3066\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u524d\u56de\u306b\u7d9a\u304d\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u30c6\u30fc\u30de\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<!--more--><\/p>\n<p>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u306f\u3001\u7d4c\u55b6\u8005\u306e\u9ad8\u9f62\u5316\u3084\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3068\u3044\u3063\u305f\u73fe\u72b6\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u62b1\u3048\u308b\u8af8\u8ab2\u984c\u306b\u5bfe\u5fdc\u3057\u3001\u5c06\u6765\u306b\u5411\u3051\u3066\u4e2d\u5c0f\uff2d\uff06\uff21\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u4eca\u5f8c\uff15\u5e74\u9593\u306b\u5b9f\u65bd\u3059\u3079\u304d\u5b98\u6c11\u306e\u53d6\u7d44\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u672c\u8a08\u753b\u3092\u8aad\u3080\u3068\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u95a2\u3057\u3066\u3053\u308c\u304b\u3089\u4f55\u304c\u884c\u308f\u308c\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u73fe\u72b6\u306e\uff2d\uff06\uff21\u306e\u8af8\u8ab2\u984c\u306b\u5bfe\u3059\u308b\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u5f8c\uff2d\uff06\uff21\u3092\u4e88\u5b9a\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u3001\uff2d\uff06\uff21\u306b\u95a2\u5fc3\u3092\u62b1\u304f\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u3084\u652f\u63f4\u6a5f\u95a2\u306a\u3069\u306e\uff2d\uff06\uff21\u30d7\u30ec\u30a4\u30e4\u30fc\u304c\u3001\u3069\u3046\u3044\u3046\u59ff\u52e2\u3067\u81e8\u3081\u3070\u3088\u3044\u304b\u306e\u8996\u70b9\u3092\u78e8\u304f\u305f\u3081\u306b\u6d3b\u7528\u3067\u304d\u305d\u3046\u306a\u5185\u5bb9\u304c\u591a\u304f\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u305d\u306e\u3082\u306e\u304b\u3089\u306f\u5c11\u3057\u5916\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u306e\u3046\u3061\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u3092\u4eca\u5f8c\u306e\uff2d\uff06\uff21\u306b\u6d3b\u304b\u3059\u306e\u306f\u5404\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u6709\u76ca\u3067\u3059\u306e\u3067\u3001\u672c\u8a08\u753b\u306e\u5185\u5bb9\u306b\u3082\u89e6\u308c\u3064\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u533a\u5206\u306b\u5fdc\u3058\u305f\u4e2d\u5c0f\uff2d\uff06\uff21\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u3068\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u4e2d\u5c0f\uff2d\uff06\uff21\u3068\u3044\u3063\u3066\u3082\u3001\u6848\u4ef6\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u652f\u63f4\u5185\u5bb9\u3084\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u7e3e\u304c\u7a4d\u307f\u4e0a\u304c\u308b\u4e2d\u3067\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5236\u5ea6\u7684\u306a\u8af8\u8ab2\u984c\u306a\u3069\u3001\u69d8\u3005\u306a\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u8a08\u753b\u3067\u306f\u6b21\u306e\u533a\u5206\u306b\u3088\u308b\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u533a\u5206\u306b\u6cbf\u3063\u3066\u3001\u5404\uff2d\uff06\uff21\u306e\u5f53\u4e8b\u8005\u306e\u7acb\u5834\u304b\u3089\u898b\u305f\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\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:#b22222;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\uff2d\uff06\uff21\u306e\u5186\u6ed1\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u5927\u898f\u6a21\u30fb\u4e2d\u898f\u6a21\uff2d\uff06\uff21\u306e\u5186\u6ed1\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u57fa\u76e4\u306e\u69cb\u7bc9<\/p>\n<\/div>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u985e\u578b\u3068\u691c\u8a0e\u306e\u8996\u70b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231876\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-1.png\" alt=\"\" width=\"1259\" height=\"933\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-1.png 1259w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-1-300x222.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-1-1024x758.png 1024w\" sizes=\"(max-width: 1259px) 100vw, 1259px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf#page=18\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\uff08\u6848\uff09\uff5e\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\uff5e\uff082021\u5e74\uff14\u670828\u65e5\uff09\u300d17\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\uff2d\uff06\uff21\u306e\u5186\u6ed1\u5316\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u58f2\u308a\u624b\u4f01\u696d\u306e\u58f2\u4e0a\u9ad8\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6848\u4ef6\u3092\u76ee\u5b89\u3068\u3059\u308b\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\uff2d\uff06\uff21\u306e\u533a\u5206\u306b\u304a\u3051\u308b\u3001\u672c\u8a08\u753b\u306b\u57fa\u3065\u304f\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2460\u3000\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u3068\u6c11\u9593\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u9023\u643a\u5f37\u5316\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u65b0\u305f\u306a\u88dc\u52a9\u985e\u578b\u306e\u5275\u8a2d\u7b49\u306b\u3088\u308a\u7d4c\u55b6\u8cc7\u6e90\u5f15\u7d99\u304e\u578b\u5275\u696d\u3092\u63a8\u9032<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 15px;\">\u652f\u63f4\u3092\u5fc5\u8981\u3068\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\uff08\u8b72\u6e21\u5074\uff09\u306e\u6570\u304c\u81a8\u5927\u3068\u306a\u308b\u4e2d\u3001\u7279\u306b\u5730\u65b9\u306b\u304a\u3044\u3066\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\u5411\u3051\u306e\u652f\u63f4\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u73fe\u72b6\u3092\u8e0f\u307e\u3048\u3001\u5168\u56fd\u7684\u306b\u652f\u63f4\u6a5f\u95a2\u306e\u5145\u5b9f\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u5275\u696d\u5e0c\u671b\u8005\u306a\u3069\u306e\u6398\u308a\u8d77\u3053\u3057\u3092\u901a\u3058\u305f\u8cb7\u3044\u624b\u4e0d\u8db3\u306e\u89e3\u6d88\u3092\u76ee\u6307\u3059\u5185\u5bb9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2461\u3000\u6700\u4f4e\u9650\u306e\u5b89\u5fc3\u306e\u53d6\u7d44\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u58eb\u696d\u7b49\u5c02\u9580\u5bb6\u306e\u80b2\u6210\u30fb\u6d3b\u7528\u3092\u5f37\u5316\u3057\u3064\u3064\u3001\u4fdd\u967a\u6599\u3078\u306e\u88dc\u52a9\u3092\u958b\u59cb\u3057\u3066\u8868\u660e\u4fdd\u8a3c\u4fdd\u967a\u306e\u6d3b\u7528\u3092\u63a8\u9032<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 5px;\">\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\u6848\u4ef6\u306a\u3089\u3067\u306f\u306e\u3001\uff2d\uff06\uff21\u306b\u304b\u3051\u3089\u308c\u308b\u30b3\u30b9\u30c8\u306b\u9650\u308a\u304c\u3042\u308b\u4e2d\u3067\u3082\u3001\u6700\u4f4e\u9650\u306e\u5b89\u5fc3\u306e\u53d6\u7d44\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u306e\u88dc\u52a9\u5bfe\u8c61\u3068\u306a\u308b\u7d4c\u8cbb\u3092\u62e1\u5145\u3059\u308b\u52d5\u304d\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306b\u4f34\u3046\uff2d\uff06\uff21\u306e\u5404\u5f53\u4e8b\u8005\u304b\u3089\u898b\u305f\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\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: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p>\u5168\u56fd\u7684\u306b\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u3092\u4e2d\u5fc3\u306b\u983c\u308a\u3068\u306a\u308b\u652f\u63f4\u6a5f\u95a2\u306e\u7a93\u53e3\u304c\u5897\u3048\u3001\uff2d\uff06\uff21\u306b\u4f34\u3046\u88dc\u52a9\u91d1\u306e\u6d3b\u7528\u53ef\u80fd\u306a\u30b7\u30fc\u30f3\u3082\u5897\u52a0\u3059\u308b\u671f\u5f85\u304c\u6301\u3066\u307e\u3059\u306e\u3067\u3001\uff2d\uff06\uff21\u306e\u76f8\u8ac7\u30fb\u691c\u8a0e\u521d\u671f\u6bb5\u968e\u304b\u3089\u3001\u76f8\u5f53\u306e\u671f\u9593\u3092\u5f97\u3066\u3001\u4e8b\u524d\u306b\u6e96\u5099\u3092\u9032\u3081\u3089\u308c\u308b\u74b0\u5883\u304c\u6574\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p>\u73fe\u72b6\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u306b\u304a\u3044\u3066\u3001\u5f8c\u7d99\u8005\u4e0d\u5728\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3068\u5275\u696d\u5e0c\u671b\u8005\u3092\u30de\u30c3\u30c1\u30f3\u30b0\u3059\u308b\u5f8c\u7d99\u8005\u4eba\u6750\u30d0\u30f3\u30af\u4e8b\u696d\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u767b\u9332\u8005\u6570\u30fb\u6210\u7d04\u4ef6\u6570\u306f\u53f3\u80a9\u4e0a\u304c\u308a\u3067\u5897\u52a0\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4ef6\u6570\u81ea\u4f53\u306f\u6975\u3081\u3066\u5c11\u306a\u304f\u3001\u53d6\u7d44\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8cc7\u6e90\u5f15\u7d99\u304e\u578b\u5275\u696d\u306e\u4fc3\u9032\u7b56\u306b\u3088\u3063\u3066\u3001\u5275\u696d\u652f\u63f4\u3092\u53d7\u3051\u306a\u304c\u3089\u65b0\u305f\u306b\u4e8b\u696d\u3092\u7acb\u3061\u4e0a\u3052\u308b\u6a5f\u4f1a\u304c\u5e83\u304c\u308a\u3001\uff2d\uff06\uff21\u306e\u8cb7\u3044\u624b\u5019\u88dc\u8005\u3068\u30de\u30c3\u30c1\u30f3\u30b0\u6a5f\u4f1a\u5897\u52a0\u306e\u5951\u6a5f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\u5f8c\u7d99\u8005\u4eba\u6750\u30d0\u30f3\u30af\u306e\u767b\u9332\u8005\u6570\u53ca\u3073\u6210\u7d04\u4ef6\u6570\u306e\u63a8\u79fb<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231877\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-2.png\" alt=\"\" width=\"1321\" height=\"545\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-2.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-2-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-2-1024x422.png 1024w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf#page=22\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\uff08\u6848\uff09\uff5e\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\uff5e\uff082021\u5e74\uff14\u670828\u65e5\uff09\u300d21\u30da\u30fc\u30b8<\/a><\/span><\/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=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p>\u5168\u56fd\u7684\u306a\u652f\u63f4\u4f53\u5236\u304c\u6574\u3044\u3001\u58eb\u696d\u7b49\u5c02\u9580\u5bb6\u306e\u6d3b\u8e8d\u306e\u5834\u304c\u5e83\u304c\u308a\u3001\u5404\u5c02\u9580\u5bb6\u3084\u5730\u57df\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u88dc\u52a9\u91d1\u3092\u6d3b\u7528\u3057\u305f\uff2d\uff06\uff21\u652f\u63f4\u306e\u5f37\u5316\u3068\u7a4d\u6975\u5316\u3078\u306e\u6d41\u308c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5927\u898f\u6a21\u30fb\u4e2d\u898f\u6a21\uff2d\uff06\uff21\u306e\u5186\u6ed1\u5316\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u58f2\u308a\u624b\u4f01\u696d\u306e\u58f2\u4e0a\u9ad8\u304c\uff11\u5104\u5186\u8d85\u306e\u6848\u4ef6\u3092\u76ee\u5b89\u3068\u3059\u308b\u5927\u898f\u6a21\u30fb\u4e2d\u898f\u6a21\uff2d\uff06\uff21\u306e\u533a\u5206\u306b\u304a\u3051\u308b\u3001\u672c\u8a08\u753b\u306b\u57fa\u3065\u304f\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u304c\u6c11\u9593\u306e\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u3088\u308b\u652f\u63f4\u3092\u9069\u5207\u306b\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30c4\u30fc\u30eb\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u88dc\u52a9\u91d1\u7b49\u306b\u3088\u308a\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u306e\u53d6\u5f97\u3092\u63a8\u9032<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 15px;\">\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u652f\u63f4\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3001\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u7d4c\u9a13\u30fb\u4eba\u6750\u304c\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u4f01\u696d\u3068\u3082\u306b\u4e0d\u8db3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u81ea\u3089\u81ea\u793e\u306e\u4f01\u696d\u4fa1\u5024\u3092\u7c21\u6613\u306b\u8a55\u4fa1\u3067\u304d\u308b\u30c4\u30fc\u30eb\u306e\u63d0\u4f9b\u3084\u6d3b\u7528\u3092\u56f3\u308a\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u3092\u6d3b\u7528\u3057\u305f\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3092\u63a8\u9032\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2461\u3000\uff2d\uff06\uff21\u5b9f\u65bd\u5f8c\u306e\u7d4c\u55b6\u7d71\u5408\uff08\uff30\uff2d\uff29\uff09\u306e\u53d6\u7d44\u7b49\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\uff30\uff2d\uff29\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u7b56\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u30d5\u30a1\u30f3\u30c9\u306b\u3088\u308b\u652f\u63f4\u3092\u62e1\u5145<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 5px;\">\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\u306f\u3001\uff2d\uff06\uff21\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5c02\u3089\u7740\u76ee\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\uff2d\uff06\uff21\u5b9f\u65bd\u524d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u72b6\u6cc1\u3084\u7d4c\u55b6\u8ab2\u984c\u7b49\u306e\u73fe\u72b6\u628a\u63e1\uff08\u898b\u3048\u308b\u5316\uff09\u3001\u7d4c\u55b6\u6539\u5584\u7b49\uff08\u78e8\u304d\u4e0a\u3052\uff09\u3001\uff2d\uff06\uff21\u5b9f\u65bd\u5f8c\u306e\u7d4c\u55b6\u7d71\u5408\uff08\uff30\uff2d\uff29\uff1aPost Merger Integration\uff09\u306a\u3069\uff2d\uff06\uff21\u524d\u5f8c\u306e\u53d6\u7d44\u304c\u91cd\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308b\u8a8d\u8b58\u3084\u53d6\u7d44\u304c\u4e0d\u8db3\u3057\u3066\u3044\u3066\u5341\u5206\u306a\u4e88\u7b97\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3001\u5927\u898f\u6a21\u30fb\u4e2d\u898f\u6a21\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 5px;\">\u305d\u3053\u3067\u672c\u8a08\u753b\u3067\u306f\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\uff30\uff2d\uff29\u306b\u95a2\u3059\u308b\u6307\u91dd\u306e\u7b56\u5b9a\u3068\u3001\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u304a\u3051\u308b\uff30\uff2d\uff29\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u306e\u6d3b\u7528\u306b\u3088\u308b\uff2d\uff06\uff21\u5f8c\u306e\u8a2d\u5099\u6295\u8cc7\u3084\u8ca9\u8def\u958b\u62d3\u7b49\u3092\u63a8\u9032\u3059\u308b\u3053\u3068\u304c\u4eca\u5f8c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\uff2d\uff06\uff21\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3084\u308a\u76f4\u3057\u305f\u3044\u53d6\u7d44<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231878\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-3.png\" alt=\"\" width=\"1339\" height=\"583\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-3.png 1339w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-3-300x130.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-3-1024x445.png 1024w\" sizes=\"(max-width: 1339px) 100vw, 1339px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf#page=27\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\uff08\u6848\uff09\uff5e\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\uff5e\uff082021\u5e74\uff14\u670828\u65e5\uff09\u300d26\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u3053\u308c\u3089\u306b\u4f34\u3046\uff2d\uff06\uff21\u306e\u5404\u5f53\u4e8b\u8005\u304b\u3089\u898b\u305f\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\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: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span>\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u3068\u3082\u306b\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u306e\u6d3b\u7528\u6a5f\u4f1a\u304c\u5e83\u304c\u308a\u3001\uff2d\uff06\uff21\u524d\u5f8c\u306e\u53d6\u7d44\u306e\u5145\u5b9f\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u793e\u5185\u306e\u30ea\u30bd\u30fc\u30b9\u4e0d\u8db3\u306a\u3069\u306b\u3088\u308b\u77e5\u898b\u4e0d\u8db3\u3092\u88dc\u3046\u305f\u3081\u306e\u30c4\u30fc\u30eb\u306e\u63d0\u4f9b\u3068\u6d3b\u7528\u304c\u9032\u3081\u3070\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u5224\u65ad\u6750\u6599\u3068\u3057\u3066\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<\/div>\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=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p>\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u3046\u307e\u304f\u6d3b\u7528\u3067\u304d\u308b\u74b0\u5883\u304c\u6574\u5099\u3055\u308c\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\uff30\uff2d\uff29\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306e\u5e83\u304c\u308a\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u57fa\u76e4\u306e\u69cb\u7bc9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u672c\u8a08\u753b\u306b\u57fa\u3065\u304f\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u57fa\u76e4\u306e\u69cb\u7bc9\u306b\u95a2\u3059\u308b\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2460\u3000\u4e8b\u696d\u627f\u7d99\u306e\u6c17\u3065\u304d\u3092\u63d0\u4f9b\u3059\u308b\u300c\u4e8b\u696d\u627f\u7d99\u8a3a\u65ad\u300d\u3092\u300c\u4f01\u696d\u5065\u5eb7\u8a3a\u65ad\u300d\u3078\u3068\u767a\u5c55\u7684\u306b\u6539\u7d44<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 15px;\">\u4e8b\u696d\u627f\u7d99\u306f\u4ed6\u306e\u7d4c\u55b6\u8ab2\u984c\u3088\u308a\u5f8c\u56de\u3057\u306b\u3055\u308c\u304c\u3061\u3067\u3042\u308a\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u306f\u4f9d\u7136\u3068\u3057\u3066\u9ad8\u3044\u50be\u5411\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e8b\u696d\u627f\u7d99\u306e\u6e96\u5099\u306b\u65e9\u671f\u306b\u7740\u624b\u3057\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u3084\u4e8b\u696d\u627f\u7d99\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u69cb\u6210\u6a5f\u95a2\u7b49\u306b\u3088\u308b\u4f01\u696d\u5065\u5eb7\u8a3a\u65ad\u306e\u5c55\u958b\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2461\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5236\u5ea6\u7684\u8ab2\u984c\u306b\u5bfe\u5fdc\uff08\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u306e\u682a\u5f0f\u306e\u8cb7\u53d6\u308a\u7b49\u306b\u8981\u3059\u308b\u671f\u9593\u306e\u77ed\u7e2e\u7b49\uff09<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 15px;\">\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u306e\u682a\u5f0f\u306e\u8cb7\u53d6\u308a\u7b49\u306b\u8981\u3059\u308b\u671f\u9593\u306e\u77ed\u7e2e\u3092\u56f3\u308b\u306a\u3069\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u7279\u6709\u306e\u3001\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u30d7\u30ed\u30bb\u30b9\u3067\u306e\u969c\u5bb3\u3068\u306a\u308b\u5236\u5ea6\u7684\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u304c\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2462\u3000\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u4fc2\u308b\u767b\u9332\u5236\u5ea6\u3092\u5275\u8a2d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\uff2d\uff06\uff21\u4ef2\u4ecb\u306b\u4fc2\u308b\u81ea\u4e3b\u898f\u5236\u56e3\u4f53\u3092\u8a2d\u7acb<\/strong><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 5px;\">\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u6025\u62e1\u5927\u306b\u4f34\u3044\u3001\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u6570\u3082\u5897\u52a0\u3059\u308b\u4e2d\u3067\u3001\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u77e5\u898b\u306b\u4e4f\u3057\u3044\u4e2d\u5c0f\u4f01\u696d\u304c\u9069\u5207\u306a\u652f\u63f4\u306e\u662f\u975e\u3092\u5224\u65ad\u3067\u304d\u305a\u3001\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u3088\u308b\u652f\u63f4\u306b\u4f34\u3046\u30c8\u30e9\u30d6\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u884c\u653f\u304c\u5341\u5206\u306b\u628a\u63e1\u3059\u308b\u4ed5\u7d44\u307f\u304c\u306a\u3044\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u73fe\u72b6\u3067\u306f\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306e\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u304c\u306a\u304f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u611f\u91b8\u6210\u306e\u5fc5\u8981\u6027\u304b\u3089\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u3068\u3057\u3066\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u306b\u4fc2\u308b\u767b\u9332\u5236\u5ea6\u306e\u5275\u8a2d\u3001\uff2d\uff06\uff21\u4ef2\u4ecb\u306b\u4fc2\u308b\u81ea\u4e3b\u898f\u5236\u56e3\u4f53\u306e\u8a2d\u7acb\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 5px;\">\u52a0\u3048\u3066\u30012020\u5e74\uff13\u6708\u306b\u7b56\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2019\/03\/20200331001\/20200331001.html\" target=\"_blank\">\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u3064\u3044\u3066\u3001\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u3078\u306e\u3055\u3089\u306a\u308b\u6d78\u900f\u3092\u56f3\u308b\u305f\u3081\u3001\u5f53\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u666e\u53ca\u5553\u767a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6d78\u900f\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231879\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-4.png\" alt=\"\" width=\"1285\" height=\"1063\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-4.png 1285w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-4-300x248.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/tyushokigyoMA16-4-1024x847.png 1024w\" sizes=\"(max-width: 1285px) 100vw, 1285px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf#page=36\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\uff08\u6848\uff09\uff5e\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\uff5e\uff082021\u5e74\uff14\u670828\u65e5\uff09\u300d35\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u4eca\u5f8c\u4e88\u5b9a\u3055\u308c\u308b\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u3092\u901a\u3058\u3066\u3001\uff2d\uff06\uff21\u306b\u95a2\u308f\u308b\u5404\u5f53\u4e8b\u8005\u304c\u5b89\u5fc3\u3057\u3066\uff2d\uff06\uff21\u3092\u9032\u3081\u3089\u308c\u308b\u74b0\u5883\u306e\u6574\u5099\u3084\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u3078\u306e\u4fe1\u983c\u611f\u91b8\u6210\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #24a1bf;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u3082\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u30c6\u30fc\u30de\u306b\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1\u304b\u3089\u307f\u305f\uff2d\uff06\uff21\u5404\u5f53\u4e8b\u8005\u306e\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/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\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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>\u7b2c15\u56de\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c2021\u5e74\uff14\u670828\u65e5\u306b\u53d6\u308a\u307e\u3068\u3081\u305f\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u306e\u3046\u3061\u3001\u4e3b\u306b\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u610f\u7fa9\u3092\u901a\u3058\u3066\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u524d\u56de\u306b\u7d9a\u304d\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u30c6\u30fc\u30de\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2102],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-22 02:58:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/231863"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=231863"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/231863\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=231863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=231863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=231863"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=231863"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=231863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}