{"id":240156,"date":"2021-10-28T10:10:27","date_gmt":"2021-10-28T01:10:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240156"},"modified":"2021-10-28T11:06:52","modified_gmt":"2021-10-28T02:06:52","slug":"internal-control-article-41","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-41\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u3000\u3010\u7b2c11\u56de\u3011\u300c\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u304b\u3089\u5b66\u3076\u3053\u3068\u300d\uff5e\u5931\u6557\u4e8b\u4f8b\u3092\u5206\u6790\u3057\u4eca\u5f8c\u306e\u4e8b\u696d\u306b\u6d3b\u304b\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3008<span style=\"border-bottom: solid 1px 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/husei_taisei11-1.png 999w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/husei_taisei11-1-300x271.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: right;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba<br 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title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20191213_naibutousei\/1.pdf#page=7\" target=\"_blank\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96<\/a>\u300d\u306e\u300c\u2161\uff0e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u5831\u544a\u300d\u304b\u3089\u4ee5\u4e0b\u629c\u7c8b\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff14\uff0e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u5831\u544a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u306e\u5831\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u7d4c\u55b6\u8005\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\uff08\u4ee5\u4e0b\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4f5c\u6210\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5831\u544a\u66f8\u306e\u591a\u304f\u306f\u81ea\u793e\u306e\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8868\u660e\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u306a\u304b\u306b\u306f\u3001\u8aa4\u8b2c\u3084\u4e0d\u6b63\u306e\u767a\u751f\u306b\u3088\u3063\u3066\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u6b20\u304d\u3001\u793e\u5185\u4f53\u5236\u306e\u6539\u5584\u304c\u6c42\u3081\u3089\u308c\u308b\u4e8b\u5b9f\u304c\u516c\u8868\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u5831\u544a\u66f8\u3092\u3088\u304f\u8aad\u3080\u3068\u3001\u4e0a\u5834\u4f01\u696d\u306a\u3089\u3067\u306f\u306e\u8aa4\u8b2c\u3084\u4e0d\u6b63\u306e\u307b\u304b\u306b\u3082\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u4e0a\u5834\u306e\u6709\u7121\u3068\u306f\u95a2\u308f\u308a\u306a\u304f\u3001\u3088\u308a\u3088\u3044\u793e\u5185\u4f53\u5236\u306e\u69cb\u7bc9\u3092\u3059\u308b\u3046\u3048\u3067\u5b66\u3076\u3079\u304d\u3053\u3068\u304c\u591a\u304f\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3059\u3002\u793e\u5185\u4f53\u5236\u306e\u69cb\u7bc9\u306b\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3092\u8d85\u3048\u3066\u3001\u3053\u3046\u3057\u305f\u5931\u6557\u4e8b\u4f8b\u306b\u591a\u304f\u306e\u5b66\u3073\u304c\u96a0\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u809d\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\uff12\u3064\u306e\u4e8b\u4f8b\u306e\u4e00\u90e8\u3092\u305d\u308c\u305e\u308c\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff11\u300b\u3000\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u306b\u4fc2\u308b\u5831\u544a\u4e8b\u4f8b<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 15px;\"><strong>\u3010\uff21\u793e\uff08\u6771\u8a3cJASDAQ\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff09\u306e\u5831\u544a\u4e8b\u4f8b\u3011<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\uff08\u524d\u7565\uff09\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u306a\u3044\u3068\u5224\u65ad\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\">\u8a18<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 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3px;\">\u5f53\u793e\u306f\u3001\uff08\u4e2d\u7565\uff09\u5de5\u4e8b\u90e8\u306e\u62c5\u5f53\u8005\u304c\u3001\u8d64\u5b57\u5de5\u4e8b\u306e\u767a\u899a\u3092\u514d\u308c\u308b\u305f\u3081\u306b\u5de5\u4e8b\u756a\u53f7\u3092\u4ed8\u3051\u66ff\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u58f2\u4e0a\u53ca\u3073\u58f2\u4e0a\u539f\u4fa1\u3092\u5148\u9001\u308a\u3059\u308b\u306a\u3069\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3066\u3044\u305f\u7591\u3044\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u77e5\u3057\u307e\u3057\u305f\u3002\uff08\u4e2d\u7565\uff09\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u8a8d\u5b9a\u3055\u308c\u305f\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u751f\u3058\u305f\u539f\u56e0\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\uff08\u4e2d\u7565\uff09\u3002<\/p>\n<ul>\n<li>\u7279\u6b8a\u306a\u696d\u7e3e\u9023\u52d5\u578b\u306e\u7d66\u4e0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u3001\uff08\u4e2d\u7565\uff09\u5de5\u4e8b\u62c5\u5f53\u8005\u306f\u76ee\u6a19\u9054\u6210\u306b\u5bfe\u3057\u3066\u5f37\u3044\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u3055\u3089\u3055\u308c\uff08\u4e2d\u7565\uff09\u3001\u4e0d\u9069\u5207\u306a\u65b9\u6cd5\u3092\u7528\u3044\u3066\u3067\u3082\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u3068\u3044\u3046\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u751f\u3058\u305f\u3002<\/li>\n<li>\u7ba1\u7406\u90e8\u9580\u3092\u8efd\u8996\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u3001\u5de5\u4e8b\u62c5\u5f53\u8005\u304b\u3089\u7d4c\u7406\u62c5\u5f53\u8005\u3078\u5de5\u4e8b\u5185\u5bb9\u306b\u95a2\u3059\u308b\u5341\u5206\u306a\u60c5\u5831\u63d0\u4f9b\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5de5\u4e8b\u5185\u5bb9\u3092\u8a73\u7d30\u306b\u77e5\u308a\u3048\u305a\u3001\u672c\u6765\u306e\u727d\u5236\u6a5f\u80fd\u3092\u5341\u5206\u306b\u767a\u63ee\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/li>\n<li>\u7ba1\u7406\u672c\u90e8\u306b\u3088\u308b\uff08\u4e2d\u7565\uff09\u7d71\u5236\u3092\u56f3\u308d\u3046\u3068\u3057\u305f\u304c\u3001\u5f93\u524d\u306e\u3084\u308a\u65b9\u306b\u59d4\u306d\u308b\u90e8\u5206\u3082\u591a\u304f\u3001\uff08\u4e2d\u7565\uff09\u30b0\u30eb\u30fc\u30d7\u5185\u90e8\u7d71\u5236\u3092\u5341\u5206\u306b\u6a5f\u80fd\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/li>\n<li>\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3057\u3001\u898f\u7bc4\u610f\u8b58\u3084\u4f1a\u8a08\u30ea\u30c6\u30e9\u30b7\u30fc\u3092\u7406\u89e3\u3057\u3066\u884c\u52d5\u3059\u308b\u305f\u3081\u306e\u7814\u4fee\u7b49\u3092\u901a\u3058\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u91b8\u6210\u30fb\u4fdd\u6301\u306b\u95a2\u3059\u308b\u6307\u5c0e\u304c\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u4e8b\u4f8b\u306f\u3001\u524d\u4e8b\u4f8b\u3068\u307b\u307c\u540c\u6642\u671f\u306b\u5831\u544a\u3055\u308c\u305f\u7c89\u98fe\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u4e0a\u8a18\uff21\u793e\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u4e3b\u306b\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u6027\u3068\u3044\u3046\u8996\u70b9\u306b\u3064\u3044\u3066\u8003\u3048\u307e\u3057\u305f\u304c\u3001\u672c\u4e8b\u4f8b\u3067\u306f\u727d\u5236\u6a5f\u80fd\u3092\u679c\u305f\u3059\u4ed5\u7d44\u307f\u4f5c\u308a\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u305d\u308c\u306b\u52a0\u3048\u3066\u793e\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u990a\u3044\u80b2\u3066\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u793e\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u5553\u8499\u3059\u308b\u7814\u4fee\u306f\u3001\u65e5\u9803\u304b\u3089\u3055\u307e\u3056\u307e\u306a\u4f1a\u793e\u3084\u5834\u9762\u3067\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u4f8b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u3042\u308b\u4f1a\u793e\u306e\u76e3\u67fb\u90e8\u9580\u3067\u306f\u3001\u76e3\u67fb\u306e\u6a5f\u4f1a\u3092\u3068\u3089\u3048\u3066\u76e3\u67fb\u54e1\u304c\u73fe\u5834\u306e\u95a2\u4fc2\u8005\u3092\u96c6\u3081\u3001\u3053\u308c\u307e\u3067\u306b\u8d77\u304d\u305f\u4e0d\u6b63\u4e8b\u4f8b\u3092\u8aac\u660e\u3001\u691c\u8a3c\u3057\u3066\u4e88\u9632\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u3001\u793e\u5185\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u5553\u8499\u3059\u308b\u5730\u9053\u306a\u6d3b\u52d5\u3092\u5c55\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u5168\u56fd\u306b\u652f\u5e97\u3001\u652f\u793e\u3084\u55b6\u696d\u6240\u3092\u5c55\u958b\u3059\u308b\u4f1a\u793e\u3067\u306f\u3001\u30b3\u30ed\u30ca\u798d\u3092\u3088\u3044\u6a5f\u4f1a\u3068\u3057\u3066\u3068\u3089\u3048\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7814\u4fee\u3092\u59cb\u3081\u307e\u3057\u305f\u3002\u7814\u4fee\u3068\u3044\u3048\u3070\u3001\u3053\u308c\u307e\u3067\u306f\u65c5\u8cbb\u3084\u6642\u9593\u3092\u304b\u3051\u3066\u4f1a\u8b70\u5ba4\u306b\u96c6\u5408\u3057\u3001\u8b1b\u5e2b\u306e\u8a71\u3092\u8074\u304f\u306e\u304c\u901a\u5e38\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u3046\u3057\u305f\u5e38\u8b58\u306f\u3001\u3082\u306f\u3084\u5d29\u308c\u305f\u3068\u3044\u3048\u307e\u3059\u3002\u3044\u307e\u3084\u7269\u7406\u7684\u306a\u79fb\u52d5\u3084\u65c5\u8cbb\u3092\u5fc5\u8981\u3068\u305b\u305a\u3001\u81ea\u5b85\u3067\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7814\u4fee\u306b\u9650\u3089\u305a\u3001\u3055\u307e\u3056\u307e\u306a\u793e\u5185\u7814\u4fee\u304c\u624b\u8efd\u306b\u53d7\u8b1b\u3067\u304d\u308b\u6642\u4ee3\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u5177\u4f53\u7684\u306a\u793e\u5185\u306e\u4ed5\u7d44\u307f\u4f5c\u308a\u306b\u52a0\u3048\u3001\u4ed5\u7d44\u307f\u3092\u52d5\u304b\u3059\u5f93\u696d\u54e1\u3078\u306e\u610f\u8b58\u306e\u5553\u8499\u3092\u56f3\u308b\u3053\u3068\u306f\u3001\u30af\u30eb\u30de\u306e\u4e21\u8f2a\u306b\u76f8\u5f53\u3057\u3001\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u3092\u4f5c\u308b\u3046\u3048\u3067\u6b20\u304f\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u8981\u7d20\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff13\u300b\u3000\u5b66\u3073\u3092\u5b9f\u8df5\u3059\u308b\u305f\u3081\u306b<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\uff12\u3064\u306e\u4e8b\u4f8b\u306f\u3001\u4e3b\u306b\u58f2\u4e0a\u306b\u95a2\u308f\u308b\u4e0d\u6b63\u4e8b\u4f8b\u3067\u3057\u305f\u304c\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\u4e8b\u4f8b\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u4e8b\u4f8b\u306e\u306a\u304b\u3067\u3082\u58f2\u4e0a\u306b\u95a2\u308f\u308b\u4e0d\u6b63\u4e8b\u4f8b\u304c\u6700\u3082\u591a\u3044\u306e\u306f\u3001\u6bce\u5e74\u306e\u50be\u5411\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5931\u6557\u4e8b\u4f8b\u304c\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u306e\u3069\u3053\u3067\u983b\u767a\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8d77\u304d\u3084\u3059\u304f\u306a\u308a\u3001\u305d\u3057\u3066\u3053\u3046\u3057\u305f\u4e8b\u614b\u3092\u672a\u7136\u306b\u9632\u3050\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u306a\u306e\u304b\u3002\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u4e0a\u5834\u306e\u6709\u7121\u3068\u306f\u7121\u95a2\u4fc2\u306b\u3001\u5b66\u3076\u3079\u304d\u591a\u304f\u306e\u6559\u8a13\u3084\u8b66\u9418\u3092\u4e0e\u3048\u3066\u304f\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u3092\u6b63\u3057\u304f\u53d7\u3051\u53d6\u308a\u3001\u5b66\u3073\u3092\u4eca\u5f8c\u306e\u4e8b\u696d\u306b\u3088\u308a\u3088\u304f\u6d3b\u304b\u3059\u3053\u3068\u304c\u79c1\u305f\u3061\u306b\u6c42\u3081\u3089\u308c\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\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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    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