{"id":238557,"date":"2021-10-07T10:11:46","date_gmt":"2021-10-07T01:11:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=238557"},"modified":"2021-10-07T09:32:51","modified_gmt":"2021-10-07T00:32:51","slug":"accounting-article-109","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-109\/","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\u7b2c19\u56de\u3011\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff22\uff0f\uff33\u7de8\uff5e\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\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff22\uff0f\uff33\u7de8\uff5e\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>\uff2d\uff06\uff21\u306e\u58f2\u308a\u624b\u63a2\u3057\u306b\u969b\u3057\u3066\u6709\u7528\u306a\u8ca1\u52d9\u9762\u306e\u898b\u65b9\u306e\u30d2\u30f3\u30c8\u3092\u5f97\u308b\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>\uff2d\uff06\uff21\u306b\u5099\u3048\u3066\u8ca1\u52d9\u9762\u306e\u3069\u3053\u306b\u7740\u76ee\u3059\u308b\u304b\u3092\u77e5\u308b\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>\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u9762\u306e\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308a\uff2d\uff06\uff21\u306e\u52a9\u8a00\u3084\u652f\u63f4\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>\u58f2\u308a\u624b\u306b\u5bfe\u3059\u308b\u8996\u70b9\u3092\u901a\u3058\u3066\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u904e\u53bb\u306e\u671f\u9593\u306e\u84c4\u7a4d\u60c5\u5831\u306e\u628a\u63e1\u3068\u6642\u4fa1\u306e\u60c5\u5831\u6e90\u3068\u3057\u3066\uff22\uff0f\uff33\u306f\u91cd\u8981<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u300c\u3069\u306e\u6c7a\u7b97\u66f8\u3092\u610f\u8b58\u3057\u91cd\u8996\u3059\u308b\u304b\u300d\u3068\u3044\u3046\u8cea\u554f\u3092\u3059\u308c\u3070\u3001\u76f8\u5f53\u306a\u5272\u5408\u3067\uff30\uff0f\uff2c\u306f\u6319\u304c\u308b\u4e00\u65b9\u3001\uff22\uff0f\uff33\u306f\uff30\uff0f\uff2c\u3068\u6bd4\u3079\u308b\u3068\u76f8\u5bfe\u7684\u306b\u610f\u8b58\u304c\u8584\u304f\u3001\u3055\u307b\u3069\u91cd\u8996\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u56de\u7b54\u7d50\u679c\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3082\u3061\u308d\u3093\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u5168\u4f53\u3084\u501f\u5165\u6b8b\u9ad8\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u4fbf\u5229\u3067\u3059\u304b\u3089\u3001\u90e8\u5206\u7684\u306b\u306f\u6d3b\u7528\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3046\u306f\u8a00\u3063\u3066\u3082\u3001\u3084\u306f\u308a\u3001\u6bce\u671f\u306e\u696d\u7e3e\u306e\u65b9\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u7d4c\u55b6\u8005\u306e\u5fc3\u3092\u3064\u304b\u307f\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff2d\uff06\uff21\u306e\u4e16\u754c\u3067\u306f\u3001\uff22\uff0f\uff33\u306f\uff30\uff0f\uff2c\u3068\u5339\u6575\u3059\u308b\u304f\u3089\u3044\u3001\u3044\u3084\u305d\u308c\u4ee5\u4e0a\u304b\u3001\u3044\u3084\u3044\u3084\u305d\u3082\u305d\u3082\u6bd4\u3079\u3089\u308c\u308b\u3082\u306e\u3067\u3082\u3001\u512a\u52a3\u3092\u3064\u3051\u308b\u3082\u306e\u3067\u3082\u307e\u3063\u305f\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3068\u306b\u304b\u304f\uff22\uff0f\uff33\u306f\u91cd\u8981\u3067\u3059\u3002<!--more--><\/p>\n<p>\u4f01\u696d\u304c\u8a95\u751f\u3057\u3066\u304b\u3089\u73fe\u5728\u306b\u81f3\u308b\u307e\u3067\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u84c4\u7a4d\u306e\u7d50\u679c\u304c\u3001\u3059\u3079\u3066\uff22\uff0f\uff33\u306b\u51dd\u7e2e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7686\u69d8\u3082\u3001\u30c6\u30ec\u30d3\u306a\u3069\u3067\u300c\u7d99\u304e\u8db3\u3057\u300d\u306e\u300c\u79d8\u4f1d\u306e\u30bf\u30ec\u300d\u3068\u3044\u3063\u305f\u8a71\u984c\u3092\u898b\u805e\u304d\u3057\u305f\u7d4c\u9a13\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\uff22\uff0f\uff33\u306f\u4e0a\u66f8\u304d\u3092\u7e70\u308a\u8fd4\u3057\u306a\u304c\u3089\u3001\u4f01\u696d\u306e\u6b74\u53f2\u3068\u3068\u3082\u306b\u3001\u3082\u3063\u3068\u3082\u65b0\u3057\u3044\u60c5\u5831\u3078\u3068\u5857\u308a\u66ff\u3048\u3089\u308c\u3066\u3044\u304f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u4f01\u696d\u306e\u6027\u683c\u3001\u6700\u65b0\u306e\u8ca1\u52d9\u72b6\u6cc1\uff08\u4f1a\u8a08\u7528\u8a9e\u3067\u8a00\u3048\u3070\u201c\u8ca1\u653f\u72b6\u614b\u201d\u3068\u8868\u73fe\u3055\u308c\u308b\uff22\uff0f\uff33\uff09\u3001\uff08\u7b97\u5b9a\u3059\u308c\u3070\uff09\u6642\u4fa1\u3001\u6b63\u5473\u8ca1\u7523\u3001\u5b89\u5168\u6027\u5206\u6790\u306e\u305f\u3081\u306e\u6307\u6a19\u306e\u57fa\u790e\u30c7\u30fc\u30bf\u306b\u306f\u3058\u307e\u308a\u3001\u7d30\u304b\u304f\u307f\u308c\u3070\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u3001\u5728\u5eab\u3001\u58f2\u639b\u91d1\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u501f\u5165\u91d1\u3001\u5185\u90e8\u7559\u4fdd\u3068\u3044\u3063\u305f\u52d8\u5b9a\u79d1\u76ee\u306e\u307b\u304b\u306e\u72b6\u6cc1\u306b\u81f3\u308b\u307e\u3067\u3001\u69d8\u3005\u306a\u60c5\u5831\u3092\u5229\u7528\u8005\u5074\u306b\u63d0\u4f9b\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306e\u8cb7\u3044\u624b\u5074\u304b\u3089\u898b\u308c\u3070\u3001\u7d71\u5408\u5f8c\u3001\u3069\u306e\u8cc7\u7523\u3092\u6d3b\u7528\u3067\u304d\u305d\u3046\u3067\u3001\u8ffd\u52a0\u6295\u8cc7\u306e\u5fc5\u8981\u6027\u304c\u3042\u308b\u304b\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u8cc7\u91d1\u306e\u637b\u51fa\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u304b\u3001\u51e6\u5206\u306e\u5fc5\u8981\u6027\u304c\u3042\u308b\u8cc7\u7523\u3092\u541f\u5473\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u5177\u5408\u306b\u3001\u4eca\u5f8c\u53d6\u308a\u5f97\u308b\u6226\u7565\u3001\u8a08\u753b\u306b\u3064\u3044\u3066\uff22\uff0f\uff33\u3092\u8d77\u70b9\u306b\u691c\u8a0e\u3067\u304d\u308b\u610f\u5473\u3067\u3001\uff2d\uff06\uff21\u60c5\u5831\u306e\u8981\u3068\u8a00\u3048\u308b\u8ca1\u52d9\u8af8\u8868\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\u306e\u3046\u3061\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\u7b2c18\u56de\u3011\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff30\uff0f\uff2c\u7de8\uff5e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-108\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u30c6\u30fc\u30de\u3067\u6271\u3063\u305f\uff30\uff0f\uff2c\u306b\u5bfe\u3057\u3066\u3001\uff22\uff0f\uff33\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u306e\u57fa\u672c\u59ff\u52e2<\/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\u7b2c18\u56de\u3011\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff30\uff0f\uff2c\u7de8\uff5e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-108\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\uff30\uff0f\uff2c\u7de8\u3068\u540c\u69d8\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u5099\u3048\u308b\u7d4c\u55b6\u8005\u3068\u3057\u3066\u597d\u307e\u3057\u3044\uff08\u3042\u308b\u3044\u306f\u597d\u307e\u3057\u304f\u306a\u3044\uff09\uff22\uff0f\uff33\u306e\u57fa\u672c\u59ff\u52e2\u306e\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/ma-mikata19-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-238595\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/ma-mikata19-1-1.png\" alt=\"\" width=\"550\" height=\"236\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/ma-mikata19-1-1.png 1053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/ma-mikata19-1-1-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/ma-mikata19-1-1-1024x440.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u3068\u8a00\u308f\u308c\u3066\u3082\u4f55\u306e\u3053\u3068\u304b\u601d\u3044\u6d6e\u304b\u3070\u306a\u3044<br \/>\n\u27a1 <span style=\"color: #4682b4;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u597d\u307e\u3057\u304f\u306a\u3044<\/span><\/span><\/strong><\/h4>\n<p>\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u5927\u534a\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001\u8a18\u9332\u3057\u305f\u6642\u306e\u53d6\u5f97\u539f\u4fa1\u3084\u7c3f\u4fa1\u3067\u8a08\u4e0a\u3057\u305f\u307e\u307e\u3001\u6642\u4fa1\u306e\u5909\u52d5\u3084\u56de\u53ce\u53ef\u80fd\u6027\u306a\u3069\u306e\u4e8b\u8c61\u306e\u5909\u52d5\u3092\u8003\u616e\u3057\u306a\u3044\u65b9\u91dd\u3092\u3068\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff2d\uff06\uff21\u306e\u73fe\u5834\u3067\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u306b\u5247\u3063\u3066\u3001\u3055\u3089\u306b\u4e00\u90e8\u306e\u79d1\u76ee\u3067\u306f\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u306e\u67a0\u7d44\u307f\u3092\u8d85\u3048\u305f\u7bc4\u56f2\u3067\u6642\u4fa1\u306e\u8a08\u6e2c\u3092\u884c\u3046\u306a\u3069\u3001\u73fe\u72b6\u306e\uff22\uff0f\uff33\u3068\u306f\u76f8\u5f53\u7a0b\u5ea6\u7570\u306a\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u3068\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u306b\u5f93\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u3068\u3001\uff2d\uff06\uff21\u6642\u306b\u3082\u305d\u306e\u307e\u307e\u901a\u7528\u3059\u308b\u3082\u306e\u304c\u8907\u6570\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5f15\u5f53\u91d1\u3001\u91d1\u878d\u5546\u54c1\u306a\u3069\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u4f1a\u8a08\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306a\u3069\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u53cd\u6620\u3059\u308c\u3070\u3001\uff22\uff0f\uff33\u306f\u8ca1\u653f\u72b6\u614b\u3092\u3088\u308a\u5fe0\u5b9f\u306b\u8868\u73fe\u3067\u304d\u308b\u30ec\u30d9\u30eb\u3078\u3068\u9ad8\u3081\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u3068\u3053\u308d\u3001\u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\uff22\uff0f\uff33\u306f\u3001\u73fe\u72b6\u306e\u307e\u307e\u3067\u306f\u305d\u306e\u5f79\u5272\u3092\u5341\u5206\u306b\u767a\u63ee\u3057\u3066\u3044\u308b\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u58f2\u308a\u624b\u81ea\u3089\u304c\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u306b\u5f93\u3046\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3001\uff22\uff0f\uff33\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u96e3\u3057\u3051\u308c\u3070\u3001\u9867\u554f\u3078\u306e\u8981\u8acb\u3092\u901a\u3058\u3066\u3001\uff22\uff0f\uff33\u3092\u30d6\u30e9\u30c3\u30b7\u30e5\u30a2\u30c3\u30d7\u3059\u308b\u306e\u3082\u624b\u3067\u3059\u3002\u672c\u6765\u3042\u308b\u3079\u304d\uff22\uff0f\uff33\u306b\u3059\u308b\u65b9\u304c\u3001\u5bfe\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u306e\u4fe1\u983c\u3082\u30a2\u30c3\u30d7\u3057\u307e\u3059\u306e\u3067\u3001\uff2d\uff06\uff21\u3092\u554f\u308f\u305a\uff22\uff0f\uff33\u3078\u306e\u5411\u304d\u5408\u3044\u65b9\u3092\u5909\u3048\u308b\uff11\u3064\u306e\u304d\u3063\u304b\u3051\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff22\uff0f\uff33\u306e\u60c5\u5831\u3092\u3055\u307b\u3069\u78ba\u8a8d\u3057\u306a\u3044<br \/>\n\u27a1 <span style=\"color: #4682b4;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u597d\u307e\u3057\u304f\u306a\u3044<\/span><\/span><\/strong><\/h4>\n<p>\u300c\uff22\uff0f\uff33\u306e\u60c5\u5831\u3092\u3055\u307b\u3069\u78ba\u8a8d\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\uff22\uff0f\uff33\u306b\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5f53\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u628a\u63e1\u3092\u653e\u68c4\u3057\u3066\u3044\u308b\u306b\u7b49\u3057\u304f\u3001\u4eca\u5f8c\u3082\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u7d99\u7d9a\u3067\u304d\u308b\u304b\u3001\u6295\u878d\u8cc7\u306e\u5fc5\u8981\u6027\u304c\u3042\u308b\u304b\u3001\u7d4c\u55b6\u6226\u7565\u306e\u8ee2\u63db\u304c\u5fc5\u8981\u304b\u3001\u3068\u3044\u3063\u305f\u3053\u308c\u304b\u3089\u306e\u8a08\u753b\u3001\u6226\u7565\u307e\u3067\u3092\u8003\u3048\u308b\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u6210\u308a\u884c\u304d\u7d4c\u55b6\u3057\u304b\u3067\u304d\u306a\u3044\u3068\u5ba3\u8a00\u3057\u3066\u3044\u308b\u306e\u3082\u540c\u7136\u3067\u3059\u3002<\/p>\n<p>\u624b\u6301\u3061\u306e\u99d2\u3092\u3069\u306e\u3088\u3046\u306b\u6d3b\u304b\u3057\u3066\u3001\u3042\u308b\u3044\u306f\u3001\u8db3\u308a\u306a\u3044\u99d2\u3092\u3069\u3053\u304b\u3089\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u3001\u6b21\u306e\u6210\u9577\u3001\u767a\u5c55\u306b\u3064\u306a\u3052\u308b\u304b\u3092\u8003\u3048\u308b\u969b\u306e\u6750\u6599\u304c\u624b\u5143\u306b\u3042\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u898b\u65b9\u306f\u8ab0\u304b\u304b\u3089\u6559\u308f\u308b\u3068\u3057\u3066\u3082\u3001\u4f55\u3088\u308a\u3082\u307e\u305a\u3001\u6d3b\u7528\u3057\u306a\u3044\u3068\u3044\u3046\u9078\u629e\u80a2\u306f\u306a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f53\u793e\u306e\uff22\uff0f\uff33\u3092\u4f7f\u3063\u3066\u3001\uff22\uff0f\uff33\u306e\u30d0\u30e9\u30f3\u30b9\u3084\u5f53\u793e\u306e\u7279\u5fb4\u3092\u8a00\u3048\u308b<br \/>\n\u27a1 <span style=\"color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u597d\u307e\u3057\u3044<\/span><\/span><\/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:#006400;\">\n\t\t<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u304c\u3053\u308c\u3060\u3051\u591a\u3044\u306e\u306b\uff08\u3053\u308c\u3060\u3051\u6295\u8cc7\u3057\u3066\u304d\u305f\u306e\u306b\uff09\u53ce\u76ca\u6027\u304c\u60aa\u3044\uff08\u53ce\u76ca\u304c\u4e0a\u304c\u308a\u306b\u304f\u3044\uff09\u3002<\/li>\n<li>\u5728\u5eab\u304c\u6e9c\u307e\u3063\u3066\u304d\u3066\u3044\u308b\u3002<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u56de\u53ce\u3055\u308c\u308b\uff08\u652f\u6255\u308f\u308c\u308b\uff09\u307e\u3067\u306e\u671f\u9593\u304c\u304a\u305d\u3089\u304f\u540c\u696d\u4ed6\u793e\u306b\u6bd4\u3079\u308b\u3068\u9577\u3044\uff08\u77ed\u3044\uff09\u3002<\/li>\n<li>\u7406\u60f3\u7684\u306a\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u306a\u3063\u3066\u304d\u305f\u3002<\/li>\n<li>\u5c11\u306a\u3044\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u3067\u5229\u76ca\u304c\u4e0a\u304c\u308a\u3084\u3059\u304f\u5f53\u793e\u306e\u4e8b\u696d\u306f\u52b9\u7387\u7684\u3067\u63a1\u7b97\u304c\u826f\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n\u4e0a\u8a18\u306f\u3001\u3059\u3079\u3066\uff22\uff0f\uff33\u3092\u6d3b\u7528\u3057\u3066\u8a00\u3048\u308b\uff22\uff0f\uff33\u306e\u30d0\u30e9\u30f3\u30b9\u3084\u4f01\u696d\u306e\u7279\u5fb4\u3070\u304b\u308a\u3067\u3059\u3002<\/p>\n<p>\u601d\u3046\u3088\u3046\u306a\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u308b\u7406\u7531\u3082\u3001\u3067\u304d\u3066\u3044\u306a\u3044\u539f\u56e0\u3082\u3001\uff22\uff0f\uff33\u306e\u4e2d\u306b\u6848\u5916\u7b54\u3048\u3084\u30d2\u30f3\u30c8\u304c\u96a0\u3055\u308c\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5b9a\u70b9\u89b3\u6e2c\u3092\u3059\u308b\u4e0a\u3067\u3001\u3053\u308c\u307b\u3069\u5f79\u7acb\u3064\u60c5\u5831\u6e90\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\uff30\uff0f\uff2c\u306b\uff22\uff0f\uff33\u60c5\u5831\u3092\u52a0\u3048\u3066\u307f\u3066\u5f53\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u4f01\u696d\u304b\u3092\u8aac\u660e\u3067\u304d\u308b\u304b\u3001\u4e00\u5ea6\u3001\u53e3\u982d\u53c8\u306f\u6587\u7ae0\u3067\u8d77\u3053\u305b\u308b\u304b\u3092\u8a66\u3057\u3066\u307f\u308b\u3068\u3001\u8cb7\u3044\u624b\u3068\u878d\u5408\u3057\u305f\u5834\u5408\u306e\u5f37\u307f\u306b\u306a\u308b\u65b0\u305f\u306a\u767a\u898b\u304c\u5f97\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6f5c\u5728\u30ea\u30b9\u30af\u3092\u6319\u3052\u3089\u308c\u306a\u3044<br \/>\n\u27a1 <span style=\"color: #4682b4;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u597d\u307e\u3057\u304f\u306a\u3044<\/span><\/span><\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u3067\u906d\u9047\u3059\u308b\u4ee3\u8868\u7684\u306a\u6f5c\u5728\u30ea\u30b9\u30af\u306f\u7c3f\u5916\u50b5\u52d9\u3067\u3059\u3002\u5fc5\u305a\u3057\u3082\u7c89\u98fe\u3084\u4e0d\u6b63\u3092\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3066\u3001\u6f5c\u5728\u7684\u306b\u3001\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u306a\u3093\u3089\u304b\u306e\u5f62\u3067\u50b5\u52d9\u3092\u8ca0\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u8a34\u8a1f\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u3066\u8ce0\u511f\u8cac\u4efb\u3092\u8ca0\u3046\u30ea\u30b9\u30af\u3092\u4f34\u3046\u5951\u7d04\u304c\u3042\u308b\u306a\u3069\u3001\u3068\u308a\u308f\u3051\u5c06\u6765\u306e\u7d4c\u55b6\u60aa\u5316\u30ea\u30b9\u30af\u3092\u4f01\u696d\u3068\u3057\u3066\u5341\u5206\u306b\u628a\u63e1\u3001\u4e88\u6e2c\u3067\u304d\u3066\u3044\u308b\u304b\u3001\u3068\u3044\u3046\u4e88\u898b\u6027\u306e\u80fd\u529b\u306e\u30ec\u30d9\u30eb\u3092\u898b\u308b\u305f\u3081\u306b\u3001\u300c\u6f5c\u5728\u30ea\u30b9\u30af\u300d\u306f\u3068\u3066\u3082\u91cd\u8981\u306a\u6982\u5ff5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u529b\u5de5\u5834\u304c\u707d\u5bb3\u3084\u4e8b\u6545\u306a\u3069\u306b\u3088\u3063\u3066\u64cd\u696d\u505c\u6b62\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u305f\u3089\u3001\u5f53\u793e\u5546\u88fd\u54c1\u306e\u4e0d\u8cb7\u904b\u52d5\u304c\u8d77\u3053\u3063\u305f\u3089\u3001\u6cd5\u6539\u6b63\u3067\u898f\u5236\u304c\u304b\u304b\u3063\u305f\u3089\u3001\u6545\u969c\u3001\u4e0d\u5177\u5408\u3001\u672a\u6255\u3044\u3001\u8a34\u3048\u3001\u8ce0\u511f\u3001\u8981\u6c42\u3068\u3044\u3063\u305f\u76f8\u624b\u306e\u3042\u308b\u4e8b\u8c61\u304b\u3089\u3001\u74b0\u5883\u3001\u707d\u5bb3\u3001\u611f\u67d3\u75c7\u3001\u6cd5\u4ee4\u3068\u3044\u3063\u305f\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u5c06\u6765\u4e8b\u8c61\u306e\u5909\u5316\u307e\u3067\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u3044\u3063\u305f\u3044\u3069\u308c\u307b\u3069\u306e\u6f5c\u5728\u30ea\u30b9\u30af\u3001\u7d4c\u55b6\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306b\u4f5c\u6210\u7fa9\u52d9\u306e\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u306f\u3001\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u3068\u3044\u3046\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u62b1\u3048\u308b\u30ea\u30b9\u30af\u3092\u63b2\u3052\u308b\u9805\u76ee\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30ea\u30b9\u30af\u3092\u8003\u3048\u306a\u3044\u7d4c\u55b6\u3001\uff2d\uff06\uff21\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u58f2\u308a\u624b\u5074\u306e\u7d4c\u55b6\u8005\u306f\u8cb7\u3044\u624b\u306b\u5bfe\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u6f5c\u5728\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\u3092\u8aac\u660e\u3067\u304d\u308b\u304f\u3089\u3044\u306e\u6574\u7406\u3092\u3057\u3066\u304a\u304f\u306e\u304c\u5f53\u7136\u3067\u3059\u3057\u3001\uff2d\uff06\uff21\u304c\u306a\u304f\u3066\u3082\u6f5c\u5728\u30ea\u30b9\u30af\u3092\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u5148\u5371\u967a\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u52d8\u5b9a\u79d1\u76ee\u3001\u91d1\u984d\u3092\u898b\u3066\u3082\u3001\u3044\u3064\u9803\u304b\u3089\u4f55\u306e\u305f\u3081\u306b\u8a08\u4e0a\u3057\u305f\u304b\u3092\u601d\u3044\u51fa\u305b\u306a\u3044\u3082\u306e\u304c\u3042\u308b<br \/>\n\u27a1 <span style=\"color: #4682b4;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u597d\u307e\u3057\u304f\u306a\u3044<\/span><\/span><\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3067\u591a\u304f\u898b\u304b\u3051\u308b\u30b1\u30fc\u30b9\u3067\u3001\u8ab0\u304b\u304c\u884c\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u7d50\u679c\u304c\u5f8c\u306e\u62c5\u5f53\u8005\u306b\u5bfe\u3057\u3066\u5341\u5206\u306b\u5f15\u304d\u7d99\u304c\u308c\u305a\u306b\u3001\u3044\u3064\u306e\u9593\u306b\u304b\u3001\u8ab0\u304c\u898b\u3066\u3082\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u52d8\u5b9a\u79d1\u76ee\u3068\u91d1\u984d\u304c\u8a08\u4e0a\u3057\u3063\u3071\u306a\u3057\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u308f\u3070\u201c\uff2d\uff06\uff21\u3042\u308b\u3042\u308b\u201d\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u7406\u306f\u5c5e\u4eba\u7684\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u7d4c\u55b6\u8005\u304c\u6c7a\u7b97\u66f8\u306b\u95a2\u5fc3\u3092\u5bc4\u305b\u306a\u3044\u5834\u5408\u3001\u7d4c\u7406\u3057\u304b\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u3092\u8aac\u660e\u3067\u304d\u308b\u4eba\u6750\u304c\u3044\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\uff22\uff0f\uff33\u306b\u306f\u4f55\u5341\u5e74\u3001\u3068\u304d\u306b\u306f\u767e\u5e74\u3092\u8d85\u3048\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u84c4\u7a4d\u3055\u308c\u307e\u3059\u304b\u3089\u3001\u9014\u4e2d\u3067\u62c5\u5f53\u304c\u5909\u308f\u3063\u3066\u3001\u904e\u53bb\u306e\u51e6\u7406\u306e\u7406\u7531\u3001\u76ee\u7684\u306a\u3069\u304c\u4f1d\u308f\u3089\u306a\u3044\u307e\u307e\u653e\u7f6e\u3055\u308c\u308b\u3068\u3001\u3044\u305a\u308c\u8ab0\u3082\u8aac\u660e\u3067\u304d\u306a\u3044\u52d8\u5b9a\u79d1\u76ee\u3001\u91d1\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3001\u3068\u3044\u3046\u30aa\u30c1\u3067\u3059\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u4e0d\u660e\u6b8b\u9ad8\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u304b\u3001\u904e\u53bb\u306e\u81a8\u5927\u306a\u8cc7\u6599\u3092\u63a2\u3057\u306a\u304c\u3089\u5f53\u521d\u306b\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u304b\u306e\u8a18\u9332\u3092\u9061\u3063\u3066\u8ffd\u3046\u3001\u306a\u3069\u304c\u4e8b\u5f8c\u306e\u51e6\u7406\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306f\u78ba\u8a3c\u306e\u306a\u3044\u5f8c\u5473\u306e\u60aa\u3044\u985b\u672b\u3092\u8fce\u3048\u307e\u3059\u3002<\/p>\n<p>\uff22\uff0f\uff33\u306f\uff30\uff0f\uff2c\u3068\u7570\u306a\u308a\u3001\u904e\u53bb\u306e\u53d6\u5f15\u304c\u84c4\u7a4d\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u3088\u308a\u660e\u77ad\u3055\u3001\u660e\u78ba\u3055\u304c\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3001\u3068\u3044\u3046\u8a8d\u8b58\u304c\u5fc5\u8981\u3067\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>\uff2d\uff06\uff21\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u624b\u7d9a\u304d\u3067\u306f\u3001\uff22\uff0f\uff33\u306e\u60c5\u5831\u6e90\u3092\u91cd\u8996\u3057\u3066\u691c\u8a3c\u304c\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u3060\u3051\u306b\u3001\uff2d\uff06\uff21\u306e\u969b\u306b\u306f\u3001\u58f2\u308a\u624b\u304c\u6c7a\u7b97\u66f8\u306b\u5bfe\u3057\u3066\u666e\u6bb5\u3069\u308c\u3060\u3051\u4e01\u5be7\u306b\u5411\u304d\u5408\u3063\u3066\u304d\u305f\u304b\u3069\u3046\u304b\u304c\u308f\u304b\u3063\u3066\u3057\u307e\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u6642\u70b9\u3067\u58f2\u308a\u624b\u3092\u3082\u3063\u3068\u3082\u3088\u304f\u77e5\u308b\u306f\u305a\u306e\u58f2\u308a\u624b\u81ea\u8eab\u304c\u3001\u3071\u3063\u3068\u3057\u306a\u3044\u56de\u7b54\u3057\u304b\u51fa\u305b\u306a\u3044\u306e\u3067\u306f\u3001\u8cb7\u3044\u624b\u3084\u7b2c\u4e09\u8005\u304b\u3089\u306e\u4fe1\u7528\u3092\u7c21\u5358\u306b\u5931\u3046\u3067\u3057\u3087\u3046\u3002\uff22\uff0f\uff33\u3078\u306e\u5411\u304d\u5408\u3044\u65b9\u3001\u59ff\u52e2\u3092\u898b\u76f4\u3059\u304b\u3069\u3046\u304b\u306f\u3001\u4eca\u5f8c\u306e\u58f2\u308a\u624b\u81ea\u8eab\u306e\u610f\u8b58\u306b\u304b\u304b\u3063\u3066\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u300c\u3069\u306e\u6c7a\u7b97\u66f8\u3092\u610f\u8b58\u3057\u91cd\u8996\u3059\u308b\u304b\u300d\u3068\u3044\u3046\u8cea\u554f\u3092\u3059\u308c\u3070\u3001\u76f8\u5f53\u306a\u5272\u5408\u3067\uff30\uff0f\uff2c\u306f\u6319\u304c\u308b\u4e00\u65b9\u3001\uff22\uff0f\uff33\u306f\uff30\uff0f\uff2c\u3068\u6bd4\u3079\u308b\u3068\u76f8\u5bfe\u7684\u306b\u610f\u8b58\u304c\u8584\u304f\u3001\u3055\u307b\u3069\u91cd\u8996\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u56de\u7b54\u7d50\u679c\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3082\u3061\u308d\u3093\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u3084\u501f\u5165\u6b8b\u9ad8\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u4e00\u76ee\u77ad\u7136\u3067\u3059\u304b\u3089\u3001\u90e8\u5206\u7684\u306b\u306f\u6d3b\u7528\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3046\u306f\u8a00\u3063\u3066\u3082\u3001\u3084\u306f\u308a\u3001\u6bce\u671f\u306e\u696d\u7e3e\u306e\u65b9\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u7d4c\u55b6\u8005\u306e\u5fc3\u3092\u3064\u304b\u307f\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2115],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 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