{"id":233990,"date":"2021-08-05T10:11:57","date_gmt":"2021-08-05T01:11:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=233990"},"modified":"2021-08-05T10:47:36","modified_gmt":"2021-08-05T01:47:36","slug":"accounting-article-107","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-107\/","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\u7b2c17\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\u5f8c\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\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\u5f8c\u7de8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 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\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1<\/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>\u3001<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-106\/\" target=\"_blank\">\u3010\u7b2c16\u56de\u3011<\/a>\u306b\u7d9a\u3044\u3066\u3001\u4eca\u56de\u3082\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\u306b\u95a2\u3059\u308b\u8a71\u984c\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n<!--more--><\/p>\n<p>\u672c\u8a08\u753b\u306e\u9aa8\u5b50\u306f\u3001\u7279\u306b<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-106\/\" target=\"_blank\">\u3010\u7b2c16\u56de\u3011<\/a>\u3067\u89e6\u308c\u305f\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u300d\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\uff2d\uff06\uff21\u306e\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u3068\u3044\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u5404\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u3080\u3057\u308d\u3001\u6700\u8fd1\u307e\u3067\u306e\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1\u3084\u3001\u76f8\u624b\u5074\u304c\uff2d\uff06\uff21\u306b\u4f55\u3092\u671f\u5f85\u3057\u3066\u691c\u8a0e\u3057\u3066\u3044\u308b\u304b\u3001\u3068\u3044\u3063\u305f\u70b9\u3092\u77e5\u308a\u3001\u5404\u793e\u306e\u4eca\u5f8c\u306e\uff2d\uff06\uff21\u306b\u6d3b\u304b\u305b\u308b\u5185\u5bb9\u306e\u65b9\u304c\u3088\u308a\u6709\u76ca\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u672c\u8a08\u753b\u306e\u4e2d\u3067\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u3001\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u8996\u70b9\u3067\u76f8\u624b\u306e\u898b\u65b9\u30fb\u76f8\u624b\u304b\u3089\u306e\u898b\u3089\u308c\u65b9\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u8b72\u6e21\u5074\u306e\u76ee\u7684\u304b\u3089\u898b\u3048\u308b\u58f2\u308a\u624b\u306e\u8981\u671b<\/strong><\/h4>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u8b72\u6e21\u5074\u306e\u76ee\u7684<\/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\/07\/tyushokigyoMA17-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-233991\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-1-1.png\" alt=\"\" width=\"788\" height=\"532\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-1-1.png 788w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-1-1-300x202.png 300w\" sizes=\"(max-width: 788px) 100vw, 788px\" \/><\/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=10\" 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\u300d\uff19\u30da\u30fc\u30b8<\/a>\u3092\u52a0\u5de5<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u56f3\u8868\u3092\u898b\u308b\u3068\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u8b72\u6e21\u5074\u3067\u3042\u308b\u58f2\u308a\u624b\u5074\u306e\uff2d\uff06\uff21\u306e\u76ee\u7684\u306f\u300c\u5f93\u696d\u54e1\u306e\u96c7\u7528\u306e\u7dad\u6301\u300d\u300c\u4e8b\u696d\u306e\u6210\u9577\u30fb\u767a\u5c55\u300d\u300c\u5f8c\u7d99\u8005\u4e0d\u5728\u300d\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u58f2\u308a\u624b\u306f\u3053\u308c\u3089\u306e\u5b9f\u73fe\u306a\u3044\u3057\u306f\u89e3\u6d88\u3092\uff2d\uff06\uff21\u3092\u901a\u3058\u3066\u671f\u5f85\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u76f8\u624b\u5074\u306e\u8cb7\u3044\u624b\u306b\u5bfe\u3057\u3066\u306f\u3001\u306a\u308b\u3079\u304f\u73fe\u5728\u306e\u96c7\u7528\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u4eca\u5f8c\u306e\u4e8b\u696d\u306e\u7dad\u6301\u3068\u767a\u5c55\u304c\u671f\u5f85\u3067\u304d\u308b\u5f8c\u7d99\u306e\u5b58\u5728\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u8a00\u3067\u3044\u3046\u3068\u3001\u4f01\u696d\u3084\u4e8b\u696d\u306e\u300c\u6c38\u7d9a\u300d\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304b\u3067\u3082\u58f2\u308a\u624b\u306e\u7d4c\u55b6\u8005\u304c\u5275\u696d\u8005\u3084\u5275\u696d\u5bb6\u306e\u5834\u5408\u3084\u5bb6\u65cf\u7d4c\u55b6\u306e\u5834\u5408\u306f\u3001\u73fe\u5728\u306e\u5f62\u3084\u4f1d\u7d71\u3092\u306a\u308b\u3079\u304f\u58ca\u3055\u305a\u306b\u305d\u306e\u307e\u307e\u7d99\u3044\u3067\u307b\u3057\u3044\u3068\u8003\u3048\u308b\u58f2\u308a\u624b\u304c\u591a\u3044\u5370\u8c61\u304c\u3046\u304b\u304c\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u8b72\u53d7\u5074\u306e\u76ee\u7684\u304b\u3089\u898b\u3048\u308b\u8cb7\u3044\u624b\u306e\u8981\u671b<\/strong><\/h4>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u8b72\u53d7\u5074\u306e\u76ee\u7684<\/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\/07\/tyushokigyoMA17-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-233992\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-2-1.png\" alt=\"\" width=\"714\" height=\"583\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-2-1.png 714w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-2-1-300x244.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/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=10\" 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\u300d\uff19\u30da\u30fc\u30b8<\/a>\u3092\u52a0\u5de5<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u56f3\u8868\u3092\u898b\u308b\u3068\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306b\u304a\u3051\u308b\u58f2\u308a\u624b\u306e\u76ee\u7684\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001\u8b72\u53d7\u5074\u3067\u3042\u308b\u8cb7\u3044\u624b\u306f\u3001\u58f2\u308a\u624b\u4e8b\u696d\u306e\u6c38\u7d9a\u3084\u7dad\u6301\u30fb\u767a\u5c55\u305d\u306e\u3082\u306e\u3088\u308a\u3082\u3001\uff2d\uff06\uff21\u3092\u901a\u3058\u3066\u58f2\u308a\u624b\u3068\u3044\u3046\u65b0\u305f\u306a\u6b66\u5668\u3092\u624b\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u8cb7\u3044\u624b\u306b\u6709\u5229\u306a\u4e8b\u696d\u5c55\u958b\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u7b56\u3068\u3057\u3066\uff2d\uff06\uff21\u3092\u6349\u3048\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u305d\u3082\u305d\u3082\u306e\u8003\u3048\u65b9\u304b\u3089\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u3068\u3067\u306f\u76f8\u9055\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3059\u3079\u3066\u306e\u8cb7\u3044\u624b\u304c\u3053\u306e\u3088\u3046\u306a\u50be\u5411\u306b\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u58f2\u308a\u624b\u5074\u306f\u3001\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u3057\u3066\u304f\u308b\u969b\u306b\u3001\u8cb7\u3044\u624b\u304c\u671b\u3080\u3082\u306e\uff08\u4e8b\u696d\u3001\u4eba\u6750\u3001\u8a2d\u5099\u306a\u3069\uff09\u3092\u58f2\u308a\u624b\u304c\u6301\u3063\u3066\u3044\u308b\u304b\u3001\u58f2\u308a\u624b\u306e\u4e2d\u3067\u6b32\u3057\u3044\u3082\u306e\u30fb\u3055\u307b\u3069\u6b32\u3057\u304f\u306a\u3044\u3082\u306e\u306f\u3069\u308c\u304b\u3001\u3068\u3044\u3063\u305f\u9078\u5225\u3092\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u8996\u70b9\u3067\u81e8\u3080\u306e\u304c\u3088\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u7d50\u679c\u3092\u9006\u624b\u306b\u53d6\u308a\u3001\u58f2\u4e0a\u3084\u5e02\u5834\u30b7\u30a7\u30a2\u306e\u62e1\u5927\u306b\u8ca2\u732e\u3067\u304d\u308b\u4e8b\u696d\u3001\u8cb7\u3044\u624b\u3068\u7570\u306a\u308b\u4e8b\u696d\u3084\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u306e\u65b0\u4e8b\u696d\u3001\u9b45\u529b\u7684\u306a\u4eba\u6750\u3084\u6280\u8853\u30fb\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cb7\u3044\u624b\u306b\u5bfe\u3059\u308b\u6709\u52b9\u306a\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u304c\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u3057\u3066\u3044\u308b\u8b72\u6e21\u5074\u306e\u898f\u6a21<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u304c\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u3057\u3066\u3044\u308b\u8b72\u6e21\u5074\u3067\u3042\u308b\u58f2\u308a\u624b\u306e\u898f\u6a21\u3092\u77e5\u308c\u3070\u3001\u58f2\u308a\u624b\u306f\u3069\u306e\u652f\u63f4\u6a5f\u95a2\u3092\u983c\u308c\u3070\u3088\u3044\u304b\u3001\u8cb7\u3044\u624b\u306f\u671b\u3080\u898f\u6a21\u306e\u58f2\u308a\u624b\u3092\u3069\u306e\u652f\u63f4\u6a5f\u95a2\u3092\u901a\u3058\u3066\u63a2\u305b\u3070\u3088\u3044\u304b\u306e\u624b\u304c\u304b\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u304c\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u3057\u3066\u3044\u308b\u8b72\u6e21\u5074\u306e\u898f\u6a21\uff08\u5e74\u5546\u30d9\u30fc\u30b9\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428torimatome.pdf#page=14\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-233993\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-3.png\" alt=\"\" width=\"1341\" height=\"703\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-3.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-3-300x157.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-3-1024x536.png 1024w\" sizes=\"(max-width: 1341px) 100vw, 1341px\" \/><\/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=14\" 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\u300d13\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u56f3\u8868\u3092\u898b\u308b\u3068\u3001\uff2d\uff06\uff21\u5c02\u9580\u696d\u8005\u3067\u306f\u3001FA\uff08\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff09\u304c\u5e74\u554610\u5104\u5186\uff5e50\u5104\u5186\u4ee5\u4e0a\u306e\u5927\u898f\u6a21\u3092\u542b\u3081\u305f\u4e2d\u898f\u6a21\u30fb\u5927\u898f\u6a21\u306b\u5bfe\u5fdc\u3001\uff2d\uff06\uff21\u4ef2\u4ecb\u696d\u8005\u306f\u4e2d\u898f\u6a21\u3092\u4e2d\u5fc3\u306b\u5bfe\u5fdc\u3001\uff2d\uff06\uff21\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\uff08Web\u3092\u901a\u3058\u305f\u30de\u30c3\u30c1\u30f3\u30b0\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u30b5\u30fc\u30d3\u30b9\u306a\u3069\uff09\u306f\u5c0f\u898f\u6a21\u304b\u3089\u4e2d\u898f\u6a21\u306b\u5e45\u5e83\u304f\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5730\u57df\u91d1\u878d\u6a5f\u95a2\u306e\u5834\u5408\u306f\u3001\u5730\u9280\u3068\u4fe1\u91d1\u30fb\u4fe1\u7d44\u3067\u306f\u305d\u3082\u305d\u3082\u306e\u4e3b\u306a\u30bf\u30fc\u30b2\u30c3\u30c8\u5c64\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u5e74\u5546\u304c\u76f8\u5bfe\u7684\u306b\u5927\u304d\u3044\u5834\u5408\u306f\u5730\u9280\u3092\u3001\u76f8\u5bfe\u7684\u306b\u5c0f\u3055\u3044\u5834\u5408\u306f\u4fe1\u91d1\u30fb\u4fe1\u7d44\u3068\u3044\u3063\u305f\u68f2\u307f\u5206\u3051\u3092\u3057\u306a\u304c\u3089\u3001\u5404\u5f53\u4e8b\u8005\u304c\u6848\u4ef6\u306e\u898f\u6a21\u611f\u306b\u5fdc\u3058\u3066\u6d3b\u7528\u3059\u308b\u306e\u304c\u3088\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5404\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u304c\u624b\u8584\u306b\u306a\u308a\u304c\u3061\u306a\u5c0f\u898f\u6a21\u30fb\u8d85\u5c0f\u898f\u6a21\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u6c11\u9593\u3092\u88dc\u5b8c\u3059\u308b\u5f62\u3067\u4e8b\u696d\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u304c\u5bfe\u5fdc\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066\u3001\u5404\u793e\u306e\u7f6e\u304b\u308c\u305f\u7acb\u5834\u3084\u898f\u6a21\u306b\u5fdc\u3058\u305f\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u3092\u983c\u308b\u306e\u304c\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u5206\u3051\u308b\u30b3\u30c4\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30d7\u30ec\u30a4\u30e4\u30fc\u306b\u3088\u3063\u3066\u306f\u5730\u57df\u306e\u504f\u5728\u304c\u3042\u308a\u3001\uff2d\uff06\uff21\u5c02\u9580\u696d\u8005\u306f\u6771\u4eac\u3092\u542b\u3081\u305f\u95a2\u6771\u30fb\u8fd1\u757f\u30fb\u4e2d\u90e8\u306b\u504f\u308a\u304c\u898b\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u3067\u6bd4\u8f03\u7684\u5c0f\u898f\u6a21\u306a\u6848\u4ef6\u306b\u306f\u6d3b\u52d5\u304c\u9650\u5b9a\u7684\u306a\u5834\u5408\u304c\u898b\u3089\u308c\u308b\u70b9\u306b\u7559\u610f\u3057\u307e\u3059\uff08\u4e0b\u8a18\u56f3\u8868\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3008\u56f3\u8868\u3009\uff2d\uff06\uff21\u5c02\u9580\u696d\u8005\u306e\u6d3b\u52d5\u5730\u57df<\/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\/07\/tyushokigyoMA17-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-233994\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-4-1.png\" alt=\"\" width=\"1305\" height=\"653\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-4-1.png 1305w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-4-1-300x150.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/tyushokigyoMA17-4-1-1024x512.png 1024w\" sizes=\"(max-width: 1305px) 100vw, 1305px\" \/><\/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=14\" 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\u300d13\u30da\u30fc\u30b8<\/a>\u3092\u52a0\u5de5<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\uff2d\uff06\uff21\u306e\u6210\u529f\u306b\u7e4b\u3052\u308b\u305f\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u8a08\u753b\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u72b6\u6cc1\u304b\u3089\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\uff2d\uff06\uff21\u306e\u76ee\u7684\u306b\u306f\u76f8\u9055\u304c\u3042\u308b\u70b9\u3084\u3001\u6848\u4ef6\u306e\u898f\u6a21\u3084\u5730\u57df\u306b\u5fdc\u3058\u3066\u983c\u308a\u3068\u3059\u308b\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u304c\u7570\u306a\u308b\u70b9\u3092\u7406\u89e3\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u3082\u8cb7\u3044\u624b\u3082\u3001\u76f8\u624b\u5074\u304c\uff2d\uff06\uff21\u306b\u4f55\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u304b\u3001\u3069\u306e\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u3092\u983c\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u304b\u3092\u4e8b\u524d\u306b\u77e5\u308b\u3053\u3068\u304c\uff2d\uff06\uff21\u306e\u6210\u529f\u3078\u306e\u8fd1\u9053\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6a5f\u4f1a\u306b\u305c\u3072\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u63a8\u9032\u8a08\u753b\u300d\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u3001\u672c\u9023\u8f09\u306e<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>\u3001<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-106\/\" target=\"_blank\">\u3010\u7b2c16\u56de\u3011<\/a>\u3001\u3010\u7b2c17\u56de\u3011\uff08\u4eca\u56de\uff09\u3092\u304a\u8aad\u307f\u306e\u4e0a\u3054\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\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<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3010\u7b2c15\u56de\u3011\u3001\u3010\u7b2c16\u56de\u3011\u306b\u7d9a\u3044\u3066\u3001\u4eca\u56de\u3082\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\u306b\u95a2\u3059\u308b\u8a71\u984c\u3092\u3054\u7d39\u4ecb\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":[2106],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:52:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/233990"}],"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=233990"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/233990\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=233990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=233990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=233990"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=233990"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=233990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}