{"id":240689,"date":"2021-11-04T10:13:48","date_gmt":"2021-11-04T01:13:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240689"},"modified":"2021-11-02T13:26:54","modified_gmt":"2021-11-02T04:26:54","slug":"accounting-article-110","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-110\/","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\u7b2c20\u56de\u3011\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3092\u6d3b\u7528\u3057\u3088\u3046\uff08\u524d\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\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3092\u6d3b\u7528\u3057\u3088\u3046\uff08\u524d\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>\uff2d\uff06\uff21\u306e\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u6709\u52b9\u306a\u8ca1\u52d9\u30fb\u6cd5\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\u30fb\u6cd5\u52d9\u9762\u306e\u3069\u3053\u306b\u7740\u76ee\u3057\u305f\u3089\u3088\u3044\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\u306b\u5bfe\u3059\u308b\u8ca1\u52d9\u30fb\u6cd5\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\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/strong><\/h4>\n<p>2021\u5e74\uff18\u6708\uff12\u65e5\u4ed8\u3067\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\">\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\uff09\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u672c\u5236\u5ea6\u306e\u624b\u5f15\u304d\u3084\uff31\uff06\uff21\u306a\u3069\u304c\u793a\u3055\u308c\u307e\u3057\u305f\uff08\u8a73\u3057\u304f\u306f\u3001\u62d9\u7a3f<a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1051\/\" target=\"_blank\">\u300c\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u300d\u3010\u524d\u7de8\u3011<\/a>\u3001<a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u3000\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1056\/\" target=\"_blank\">\u3010\u5f8c\u7de8\u3011<\/a>\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\uff09\u3002<\/p>\n<p>\u3053\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306f\u5275\u8a2d\u30fb\u6539\u6b63\u3055\u308c\u305f\u7a0e\u5236\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3092\u4e2d\u5fc3\u306b\u63b2\u8f09\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u306a\u308b\u6709\u76ca\u306a\u60c5\u5831\u6e90\u304c\u542b\u307e\u308c\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306a\u3069\u306e\u5404\u5f53\u4e8b\u8005\u304c\u3001\u5f53\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u6d3b\u7528\u3067\u304d\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>Excel\u7248\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u304c\u4eca\u56de\u304b\u3089\u306e\u30c6\u30fc\u30de\u3067\u3059\u3002\u3053\u306e\u30b7\u30fc\u30c8\u306f\u3001\u300c\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5bfe\u5fdc\u3084\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u8cc7\u6599\u306e\uff11\u3064\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\u3082\u3001\u305f\u3068\u3048\u3070\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306e\u4f55\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u8ca1\u52d9\u9762\u3084\u6cd5\u52d9\u9762\u306e\u30ec\u30d9\u30eb\u3084\u72b6\u6cc1\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308c\u3070\u3088\u3044\u304b\u3001\u58f2\u308a\u624b\u306f\u3069\u306e\u3088\u3046\u306a\u8996\u70b9\u3067\u8cb7\u3044\u624b\u306a\u3069\u304b\u3089\u306e\u30c1\u30a7\u30c3\u30af\u3092\u53d7\u3051\u305d\u3046\u304b\u3001\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u306e\u5224\u65ad\u306b\u4f7f\u3048\u305d\u3046\u306a\u5185\u5bb9\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\uff2d\uff06\uff21\u306e\u5834\u9762\u3067\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u9762\u3084\u6cd5\u52d9\u9762\u306e\u8abf\u67fb\uff08\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\uff24\uff24\u3068\u3044\u3044\u307e\u3059\uff09\u306f\u3001\u5c02\u9580\u6a5f\u95a2\uff08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\uff09\u304c\u884c\u3046\u306e\u3067\u3001\uff24\uff24\u306e\u5b9f\u52d9\u3092\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u81ea\u3089\u304c\u62c5\u3046\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3069\u3053\u306b\u7740\u76ee\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u898b\u3089\u308c\u65b9\u3092\u3059\u308b\u304b\u3092\u201c\u77e5\u3063\u3066\u3044\u308b\u201d\u306e\u3068\u77e5\u3089\u306a\u3044\u306e\u3067\u306f\u3001\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u5f8c\u306f\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u81ea\u8eab\u304c\u53cc\u65b9\u306e\u4f1a\u793e\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u5f53\u4e8b\u8005\u306a\u306e\u3067\u3059\u304b\u3089\u3001\u306a\u3093\u3067\u3082\u5c02\u9580\u5bb6\u4efb\u305b\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u304c\uff24\uff24\u3092\u5b9f\u65bd\u3059\u308b\u6a5f\u95a2\u3060\u3063\u305f\u3089\u3001\u3042\u308b\u3044\u306f\u3001\uff24\uff24\u306e\u58f2\u308a\u624b\u5074\u3067\u5bfe\u5fdc\u3059\u308b\u5c02\u9580\u5bb6\u3060\u3063\u305f\u3089\u3001\u3068\u3044\u3046\u59ff\u52e2\u304c\u3001\uff2d\uff06\uff21\u5f8c\u306e\u6210\u9577\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u671b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u4e3b\u306a\u69cb\u6210<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u3011<\/strong>\uff08\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08Excel\u7248\uff09\u300d\u4e00\u90e8\u629c\u7c8b\uff09<\/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\/10\/ma-mikata20-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240691\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-1.png\" alt=\"\" width=\"1645\" height=\"1637\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-1.png 1645w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-1-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-1-300x298.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-1-1024x1019.png 1024w\" sizes=\"(max-width: 1645px) 100vw, 1645px\" \/><\/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\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\uff09\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u300d<\/a><\/span><\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u306e\u4e2d\u9805\u76ee\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u4f1a\u8a08\u65b9\u91dd\u30fb\u8b70\u4e8b\u9332\u7b49\u306e\u78ba\u8a8d\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u628a\u63e1\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u3055\u3089\u306b\u5c0f\u9805\u76ee\u3054\u3068\u306b\u4e00\u822c\u7684\u306a\u8abf\u67fb\u9805\u76ee\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e2d\u9805\u76ee\u300c\uff11\uff0e\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u306e\u5c0f\u9805\u76ee\u300c\u2460\u73fe\u9810\u91d1\u300d\u306e\u5834\u5408\u3067\u3059\u3068\u3001\u58f2\u308a\u624b\u304c\u5e33\u7c3f\uff08\u8a66\u7b97\u8868\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u88dc\u52a9\u5143\u5e33\u306a\u3069\uff09\u306b\u8a18\u9332\u3057\u3066\u3044\u308b\u6b8b\u9ad8\u3068\u3001\u671f\u672b\u6b8b\u9ad8\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u305f\u3081\u306e\u8cc7\u6599\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u91d1\u6b8b\u9ad8\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306a\u3069\uff09\u3068\u3092\u7a81\u304d\u5408\u308f\u305b\u3066\u3001\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u6b8b\u9ad8\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u8abf\u67fb\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u9810\u8caf\u91d1\u306b\u5f15\u304d\u51fa\u3057\u5236\u9650\u304c\u3042\u308b\u304b\u306a\u3044\u304b\u3092\u8cea\u554f\u3055\u308c\u3001\u9810\u91d1\u901a\u5e33\u306e\u9810\u3051\u5148\uff08\u305f\u3068\u3048\u3070\u3001\u62c5\u4fdd\u3068\u3057\u3066\u306e\u63d0\u4f9b\u5148\uff09\u304b\u3089\u53d7\u9818\u3057\u305f\u9810\u3051\u8a3c\u306a\u3069\u3092\u5f15\u304d\u51fa\u3057\u5236\u9650\u306e\u8a3c\u62e0\u66f8\u985e\u3068\u3057\u3066\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u73fe\u91d1\u306e\u7ba1\u7406\u72b6\u6cc1\uff08\u65e5\u3005\u6b8b\u9ad8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b\u304b\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u304c\u6b8b\u3055\u308c\u3001\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u306a\u3069\uff09\u3001\u8cc7\u91d1\u7e70\u308a\uff08\u8cc7\u91d1\u7e70\u308a\u8868\u3092\u4f5c\u6210\u3057\u3066\u983b\u7e41\u306b\u66f4\u65b0\u3067\u304d\u3066\u3044\u308b\u304b\u3001\u6700\u65b0\u72b6\u6cc1\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b\uff09\u306e\u3088\u3046\u306b\u3001\u6b8b\u9ad8\u305d\u306e\u3082\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u6b63\u3057\u3044\u6b8b\u9ad8\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u304b\u3001\u3068\u3044\u3046\u7ba1\u7406\u9762\u306b\u3064\u3044\u3066\u3082\uff24\uff24\u3067\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u305d\u308c\u306a\u308a\u306e\u7ba1\u7406\u3092\u3057\u3066\u3044\u308b\u3064\u3082\u308a\u3067\u3082\u3001\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306b\u63b2\u3052\u308b\u5404\u9805\u76ee\u3092\u898b\u6e21\u305b\u3070\u3001\uff11\u3064\uff11\u3064\u306e\u7ba1\u7406\u304c\u65e5\u9803\u304b\u3089\u5341\u5206\u306b\u3067\u304d\u3066\u3044\u308b\u3068\u81ea\u4fe1\u3092\u6301\u3063\u3066\u8a00\u3044\u96e3\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3067\u3001\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306f\u3001\u65e5\u5e38\u7684\u3042\u308b\u3044\u306f\u5b9a\u671f\u7684\u306a\u81ea\u793e\u70b9\u691c\u7528\u306b\u3082\u4f7f\u3048\u308b\u30c4\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u3057\u3001\u3059\u3079\u3066\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306e\u4f53\u5236\u304c\u4e07\u5168\u3067\u3042\u308c\u3070\u3001\u7ba1\u7406\u80fd\u529b\u306e\u9ad8\u3044\u4f01\u696d\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b\u306e\u306f\u9593\u9055\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6cd5\u52d9\uff24\uff24\u3011<\/strong>\uff08\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08Excel\u7248\uff09\u300d\u4e00\u90e8\u629c\u7c8b\uff09<\/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\/10\/ma-mikata20-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240692\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-2.png\" alt=\"\" width=\"1813\" height=\"2373\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-2.png 1813w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-2-229x300.png 229w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/ma-mikata20-2-782x1024.png 782w\" sizes=\"(max-width: 1813px) 100vw, 1813px\" \/><\/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\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\uff09\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u300d<\/a><\/span><\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u6cd5\u52d9\uff24\uff24\u306e\u4e2d\u9805\u76ee\u306e\u6570\u306f\u3001\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u306b\u6bd4\u3079\u3066\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u7d44\u7e54\u7b49\u3001\u682a\u5f0f\u3001\u91cd\u8981\u306a\u5951\u7d04\u7b49\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u4eba\u4e8b\u30fb\u52b4\u52d9\u3001\u8a34\u8a1f\u30fb\u7d1b\u4e89\u3001\u8a31\u8a8d\u53ef\u7b49\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u74b0\u5883\u554f\u984c\u3001\u305d\u306e\u4ed6\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u52d9\uff24\uff24\u3082\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u4e2d\u9805\u76ee\u3054\u3068\u306b\u3055\u3089\u306b\u5c0f\u9805\u76ee\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u3066\u3001\u5404\u3005\u306e\u4e00\u822c\u7684\u306a\u8abf\u67fb\u9805\u76ee\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u6b3e\u3001\u5c65\u6b74\u4e8b\u9805\u5168\u90e8\u8a3c\u660e\u66f8\uff08\u6cd5\u4eba\u306e\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3001\u898f\u7a0b\u985e\u3001\u5951\u7d04\u95a2\u4fc2\u66f8\u985e\u3068\u3044\u3063\u305f\u3044\u308f\u3086\u308b\u30a8\u30d3\u30c7\u30f3\u30b9\u3092\u63d0\u793a\u3057\u3066\u3001\u305d\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u8cea\u554f\u56de\u7b54\u3084\u6cd5\u7684\u306b\u4e0d\u5099\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u306a\u3069\u306e\u8abf\u67fb\u3092\u53d7\u3051\u307e\u3059\u3002\u6cd5\u52d9\uff24\uff24\u306b\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306f\u3001\u7c3f\u5916\u50b5\u52d9\u3001\u6f5c\u5728\u30ea\u30b9\u30af\u306e\u9855\u5728\u5316\u3068\u3044\u3063\u305f\uff2d\uff06\uff21\u5f8c\u306e\u8cb7\u3044\u624b\u5074\u306e\u30ea\u30b9\u30af\u306b\u76f4\u7d50\u3057\u3084\u3059\u3044\u9805\u76ee\u304c\u591a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u8cc7\u6e90\u306e\uff11\u3064\uff11\u3064\u306b\u3064\u3044\u3066\u3001\u58f2\u308a\u624b\u5074\u306e\u65e5\u9803\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\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>\u6b21\u56de\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u9762\u3001\u6cd5\u52d9\uff24\uff24\u9762\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u304b\u3089\u3001\u3082\u3046\u5c11\u3057\u8e0f\u307f\u8fbc\u3093\u3067\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\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    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05:06:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240689"}],"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=240689"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240689\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=240689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=240689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=240689"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=240689"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=240689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}