{"id":234668,"date":"2021-07-28T15:10:13","date_gmt":"2021-07-28T06:10:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=234668"},"modified":"2021-07-28T15:10:13","modified_gmt":"2021-07-28T06:10:13","slug":"audit-report-145","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-145\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b 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center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\u3001\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u53ca\u3073\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u7b49\u3092\u53d7\u3051\u3001\u96fb\u5b50\u5316\u7b49\u3092\u9032\u3081\u308b\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: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2021\u5e74\uff17\u670826\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c85\u53f7\uff09\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff16\u53f7\uff09\u306e\u6539\u6b63<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u30012021\u5e74\uff15\u670819\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u4e26\u3073\u306b2021\u5e74\uff15\u670820\u65e5\u306b\u91d1\u878d\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u65bd\u884c\u898f\u5247\uff08\u6848\uff09\u300d\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u76e3\u67fb\u8a3c\u660e\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u53ca\u3073\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u3089\u306e\u6cd5\u4ee4\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u76e3\u67fb\u5831\u544a\u66f8\u7b49\uff08\u76e3\u67fb\u5831\u544a\u66f8\u3001\u4e2d\u9593\u76e3\u67fb\u5831\u544a\u66f8\u53c8\u306f\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\uff09\u3078\u306e\u81ea\u7f72\u3001\u62bc\u5370\u3092\u6c42\u3081\u3066\u3044\u308b\u898f\u5b9a\u306f\u7f72\u540d\u306e\u307f\u306b\u5909\u66f4\u3055\u308c\u3001\u3055\u3089\u306b\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u7f72\u540d\u3055\u308c\u305f\u66f8\u9762\u306b\u4ee3\u3048\u3066\u3001\u96fb\u78c1\u7684\u65b9\u6cd5\u3001\u3059\u306a\u308f\u3061\u96fb\u5b50\u5316\u3055\u308c\u305f\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u306b\u3088\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u306f2021\u5e74\uff19\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002<\/p>\n<p>\u9069\u5408\u4fee\u6b63\u306e\u5bfe\u8c61\u3068\u306a\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #333399;\">\u2461<\/span>\u306e\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2021\u5e74\uff18\u6708\uff19\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2021\u5e74\uff18\u670826\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom:3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;margin-bottom:3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20210726fab.html\" target=\"_blank\">\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e \u6539\u6b63\u3092\u53d7\u3051\u305f\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\u7b49\u53ca\u3073 \u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c85\u53f7\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;margin-bottom:3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20210726fbg.html\" target=\"_blank\">\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e \u6539\u6b63\u3092\u53d7\u3051\u305f\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff16\u53f7\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066 \uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\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: -15px;\"><strong>\u2161\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d<\/strong><\/h4>\n<p>\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u300c\u81ea\u7f72\u30fb\u62bc\u5370\u300d\u304b\u3089\u300c\u7f72\u540d\u300d\u3078\u6539\u6b63\u3059\u308b\uff0842\u9805\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u3067\u3044\u3046\u7f72\u540d\u306f\u3001\u81ea\u7f72\u53c8\u306f\u96fb\u5b50\u7f72\u540d\u53ca\u3073\u8a8d\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621012\u5e74\uff082000\u5e74\uff09\u6cd5\u5f8b\u7b2c102\u53f7\uff09\uff12\u6761\uff11\u9805\u306e\u96fb\u5b50\u7f72\u540d\u3092\u3044\u3046\uff08A55\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u76e3\u67fb\u5831\u544a\u306f\u6587\u66f8\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u304b\u3089\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306f\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u306b\u3088\u3063\u3066\u306a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3078\u3068\u6539\u6b63\u3059\u308b\uff0818\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u300c\u6587\u66f8\u306b\u3088\u308b\u5831\u544a\u66f8\u306f\u3001\u901a\u5e38\u7d19\u5a92\u4f53\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u308b\u300d\u304b\u3089\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u66f8\u9762\u53c8\u306f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u308b\u300d\u3078\u3068\u6539\u6b63\u3059\u308b\uff08A18\u9805\uff09\u3002<\/p>\n<\/div>\n<p>\u6539\u6b63\u5f8c\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u306f\u30012021\u5e74\uff19\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c85\u53f7\uff09<\/strong><\/h4>\n<p>\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\uff08\u9805\u756a\u53f7\u306f\u6539\u6b63\u6848\u306e\u3082\u306e\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u300c\u81ea\u7f72\u30fb\u62bc\u5370\u300d\u304b\u3089\u300c\u7f72\u540d\u300d\u3078\u6539\u6b63\u3059\u308b\uff0824\u9805\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c85\u53f7\u3067\u3044\u3046\u7f72\u540d\u306f\u3001\u81ea\u7f72\u53c8\u306f\u96fb\u5b50\u7f72\u540d\u53ca\u3073\u8a8d\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621012\u5e74\uff082000\u5e74\uff09\u6cd5\u5f8b\u7b2c102\u53f7\uff09\uff12\u6761\uff11\u9805\u306e\u96fb\u5b50\u7f72\u540d\u3092\u3044\u3046\uff0824\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u76e3\u67fb\u8cac\u4efb\u8005\u306e\u6c0f\u540d\u3092\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u76e3\u57fa\u5831700\u7b2c41 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff16\u53f7\uff09<\/strong><\/h4>\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u300c\u81ea\u7f72\u30fb\u62bc\u5370\u300d\u304b\u3089\u300c\u7f72\u540d\u300d\u3078\u6539\u6b63\u3059\u308b\uff08\uff31\uff11\uff0d\uff11\u3001\uff31\uff11\uff0d\uff14\uff09\u3002<\/p>\n<p>\u96fb\u78c1\u7684\u65b9\u6cd5\u306b\u3088\u3063\u3066\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u96fb\u5b50\u5316\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3068\u3057\u3066\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306e\u96fb\u5b50\u5316\u306e\u6839\u62e0\u6cd5\u4ee4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u96fb\u5b50\u5316\u3055\u308c\u305f\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306e\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u4e8b\u524d\u5408\u610f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u96fb\u5b50\u7f72\u540d\u3092\u4ed8\u3057\u305f\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u3068\u7f72\u540d\u3057\u305f\u7d19\u5a92\u4f53\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u96fb\u5b50\u5316\u3055\u308c\u305f\u76e3\u67fb\u5831\u544a\u66f8\u7b49\u306b\u7528\u3044\u308b\u96fb\u5b50\u7f72\u540d\u30b5\u30fc\u30d3\u30b9\u306e\u8981\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u96fb\u5b50\u7f72\u540d\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u5f53\u4e8b\u8005\u578b\u3068\u7acb\u4f1a\u4eba\u578b\u306e\u9055\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000PDF\u4f5c\u6210\u30fb\u7de8\u96c6\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u30bb\u30eb\u30d5\u30b5\u30a4\u30f3\u306e\u5229\u7528\u306e\u53ef\u5426<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2466<\/span>\u3000\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u5229\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2467<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u65e5\u4ed8\u3068\u96fb\u5b50\u7f72\u540d\u306e\u5b9f\u65bd\u65e5\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2468<\/span>\u3000\u96fb\u5b50\u7f72\u540d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8\u306e\u7bc4\u56f2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2469<\/span>\u3000\u4f1a\u793e\u6cd5\u306e\u76e3\u67fb\u5831\u544a\u66f8\u3068\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u96fb\u5b50\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u246a<\/span>\u3000\u76e3\u67fb\u8cac\u4efb\u8005\u306e\u6c0f\u540d\u306e\u8868\u793a<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2021\u5e74\uff17\u670826\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5f62\u6210\u3092\u56f3\u308b\u305f\u3081\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3051\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\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":[370,178,180,235,167,289],"tags":[511,316,128,159],"backnumber":[2105],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-25 09:14:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/234668"}],"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=234668"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/234668\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=234668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=234668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=234668"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=234668"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=234668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}