{"id":231963,"date":"2021-06-22T09:00:40","date_gmt":"2021-06-22T00:00:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=231963"},"modified":"2021-06-29T18:26:09","modified_gmt":"2021-06-29T09:26:09","slug":"fair-value-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/fair-value-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300bASBJ\u3001\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u78ba\u5b9a\u3092\u516c\u8868\uff5e\u516c\u8868\u306b\u4f34\u3044\u9069\u7528\u6307\u91dd\u306e\u7406\u89e3\u3092\u52a9\u3051\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u5408\u308f\u305b\u3066\u8a18\u8f09\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 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style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u3001\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u78ba\u5b9a\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u516c\u8868\u306b\u4f34\u3044\u9069\u7528\u6307\u91dd\u306e\u7406\u89e3\u3092\u52a9\u3051\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u5408\u308f\u305b\u3066\u8a18\u8f09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-report-2\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\/implementation_guidance\/y2021\/2021-0617.html\" target=\"_blank\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u516c\u8868<\/a>\u300d<br 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target=\"_blank\">\u5225\u7d19\uff11\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u91d1\u878d\u5546\u54c1\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306b\u95a2\u3059\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a>\u300d\u53ca\u3073\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/faivalue20210617_01.pdf#page=10\" target=\"_blank\">\u5225\u7d19\uff12\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306b\u95a2\u3059\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a>\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u6307\u91dd\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u3042\u308b\u5834\u5408<\/span>\uff0824\uff0d\uff13\u9805\uff09<\/strong><\/h4>\n<p>\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u91d1\u878d\u5546\u54c1\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u3042\u308b\u5834\u5408<\/span>\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u53c8\u306f\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8ca1\u52d9\u8af8\u8868\u304cIFRS\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u4ee5\u5916\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u4f5c\u6210\u3055\u308c\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u5b9a\u3081\u304cIFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u53c8\u306fAccounting Standards Codification\uff08\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u30b3\u30fc\u30c9\u5316\u4f53\u7cfb\uff09\u306eTopic 820\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u3068\u6982\u306d\u540c\u7b49\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u6295\u8cc7\u4fe1\u8a17\u5354\u4f1a\u304c\u5b9a\u3081\u308b\u300c\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u306e\u8a55\u4fa1\u53ca\u3073\u8a08\u7406\u7b49\u306b\u95a2\u3059\u308b\u898f\u5247\u300d\u306b\u5f93\u3044\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u6b21\u306e\u898f\u5b9a\u306b\u6ce8\u610f\u3059\u308b\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:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff41\uff09<\/span>\u3000\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e\u91cd\u8981\u306a\u5236\u9650\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff0824\uff0d\uff14\u9805\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff42\uff09<\/span>\u3000\u6d77\u5916\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u6295\u8cc7\u4fe1\u8a17\u306e\u53d6\u6271\u3044\uff0824\uff0d\uff15\u9805\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff43\uff09<\/span>\u300024\uff0d\uff13\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u5834\u5408\u300124\uff0d\uff13\u9805\uff08\uff11\uff09\u304b\u3089\uff08\uff13\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3067\u3001\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\uff0824\uff0d\uff16\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff44\uff09<\/span>\u300024\uff0d\uff13\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u3002\u4ee5\u4e0b\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\uff14\u9805\u306b\u5b9a\u3081\u308b\u4e8b\u9805\u3092\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u3068\u5408\u308f\u305b\u3066\u6ce8\u8a18\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d\u304c\u91cd\u8981\u6027\u306b\u4e4f\u3057\u3044\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u9069\u7528\u6307\u91dd24\uff0d\uff13\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u65e8\u3092\u4f75\u305b\u3066\u6ce8\u8a18\u3059\u308b\uff0824\uff0d\uff17\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u3001\u4e00\u5f8b\u306b\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u7d71\u4e00\u3057\u3066\u3044\u308b\uff0849\uff0d10\u9805\uff09\u3002<\/p>\n<p>\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u6b21\u306b\u8ff0\u3079\u308b\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u306a\u3044\u5834\u5408<\/span>\uff0824\uff0d\uff18\u9805\uff09<\/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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span>\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\uff08\u5951\u7d04\u578b\u53ca\u3073\u4f1a\u793e\u578b\u306e\u53cc\u65b9\u306e\u5f62\u614b\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u306a\u3044\u5834\u5408<\/span>\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff12\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u6642\u4fa1\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u3001\u4ed6\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u683c\u306e\u5229\u7528\u3092\u59a8\u3052\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u300124\uff0d\uff18\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u3059\u308b\u5834\u5408\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e\u91cd\u8981\u306a\u5236\u9650\u304c\u306a\u304f\u3001\u5f53\u8a72\u57fa\u6e96\u4fa1\u984d\u306b\u3088\u308a\u89e3\u7d04\u7b49\u304c\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff0824\uff0d11\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u3042\u308b\u5834\u5408<\/span>\uff0824\uff0d\uff19\u9805\uff09<\/strong><\/h4>\n<p>\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u304b\u3064\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3057\u3066\u5e02\u5834\u53c2\u52a0\u8005\u304b\u3089\u30ea\u30b9\u30af\u306e\u5bfe\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u307b\u3069\u306e<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u5236\u9650\u304c\u3042\u308b\u5834\u5408<\/span>\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u6b21\u306e\u898f\u5b9a\u306b\u6ce8\u610f\u3059\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\u300024\uff0d\uff19\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u5834\u5408\u3001\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u306e\u5224\u65ad\u306f\u8981\u3057\u306a\u3044\uff0824\uff0d11\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u9069\u7528\u6307\u91dd24\uff0d\uff19\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff14\u9805\u306b\u5b9a\u3081\u308b\u4e8b\u9805\u3092\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u3068\u5408\u308f\u305b\u3066\u6ce8\u8a18\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d\u304c\u91cd\u8981\u6027\u306b\u4e4f\u3057\u3044\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u9069\u7528\u6307\u91dd24\uff0d\uff19\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u65e8\u3092\u4f75\u305b\u3066\u6ce8\u8a18\u3059\u308b\uff0824\uff0d12\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u6301\u5206\u76f8\u5f53\u984d\u3092\u7d14\u984d\u3067\u8a08\u4e0a\u3059\u308b\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u6301\u5206\u76f8\u5f53\u984d\u3092\u7d14\u984d\u3067\u8a08\u4e0a\u3059\u308b\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\uff08\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\uff09132\u9805\u3001308\u9805\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff14\u9805\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u4e8b\u9805\u306e\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u5834\u5408\u3001\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u306b\u304a\u3051\u308b\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff14\u9805\uff08\uff11\uff09\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066\u3001\u6240\u8981\u306e\u6ce8\u8a18\u3092\u884c\u3046\uff0824\uff0d16\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u9069\u7528\u6642\u671f\u7b49<\/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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u6539\u6b63\u5f8c\u306e\u9069\u7528\u6307\u91dd\u306f\u30012022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u30012021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u6539\u6b63\u5f8c\u306e\u9069\u7528\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u307e\u305f\u30012022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u6539\u6b63\u5f8c\u306e\u9069\u7528\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u6539\u6b63\u5f8c\u306e\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u7528\u6307\u91dd\u304c\u5b9a\u3081\u308b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\uff08\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u308b\u6642\u4fa1\u3092\u65b0\u305f\u306b\u7b97\u5b9a\u3059\u308b\u5834\u5408\u3084\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3066\u3044\u305f\u3082\u306e\u304b\u3089\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u5834\u5408\u306a\u3069\uff09\u3092\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\uff08\u7d4c\u904e\u63aa\u7f6e\u306b\u6ce8\u610f\uff09\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2021\u5e74\uff16\u670817\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012021\u5e74\uff11\u670818\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\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":[370,178,180,688,167,231,289],"tags":[325,691,505,498],"backnumber":[2100],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:59:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/231963"}],"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=231963"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/231963\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=231963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=231963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=231963"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=231963"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=231963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}