{"id":242089,"date":"2021-11-19T16:10:03","date_gmt":"2021-11-19T07:10:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=242089"},"modified":"2021-11-19T16:10:03","modified_gmt":"2021-11-19T07:10:03","slug":"financial-statements-report-123","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-123\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\uff31\uff06\uff21\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u9069\u7528\u306f2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\uff31\uff06\uff21\u306e\u6539\u6b63\u3092\u78ba\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u9069\u7528\u306f2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\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\u5e7411\u670815\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2021\u5e7411\u670819\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u305f\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\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u4fc2\u308b\uff31\uff06\uff21\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c29\u53f7\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012021\u5e74\uff14\u670830\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306e\u9593\u53ca\u30732021\u5e7410\u6708\uff11\u65e5\u304b\u308911\u6708\uff11\u65e5\u307e\u3067\u306e\u9593\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u5c02\u9580\u5b9f4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u6307\u91dd\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u300d\u300c\u72ec\u7acb\u6027\u300d\u7b49\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3084\u65b0\u8a2d\u3092\u884c\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-120\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u300c\u56fd\u969b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u57fa\u6e96\uff08ISRS\uff094400\u300cAgreed-Upon Procedures Engagements\u300d\u300d\uff082020\u5e74\uff14\u6708\uff13\u65e5\uff09\u306e\u516c\u8868\u306b\u4f34\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20211119jaf.html\" target=\"_blank\">\u300c\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c29\u53f7\u300c\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u3067\u306f\u3001\u696d\u52d9\u4f9d\u983c\u8005\u304c\u5b9f\u65bd\u3055\u308c\u308b\u624b\u7d9a\u3092\u696d\u52d9\u306e\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u9069\u5207\u3067\u3042\u308b\u3068\u8a8d\u3081\u305f\u5834\u5408\u306b\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u304c\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u3068\u696d\u52d9\u4f9d\u983c\u8005\u304c\u5408\u610f\u3057\u305f\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\uff08\uff16\u9805\uff09\u3002<\/p>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306f\u3001\u76e3\u67fb\u696d\u52d9\u3001\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u53c8\u306f\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u3067\u306f\u306a\u3044\uff08\uff18\u9805\uff09\u3002<\/p>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u3067\u306f\u3001\u3044\u304b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u304c\u610f\u898b\u53c8\u306f\u4fdd\u8a3c\u306e\u7d50\u8ad6\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u8a3c\u62e0\u3092\u5165\u624b\u3059\u308b\u3053\u3068\u306f\u306a\u3044\uff08\uff18\u9805\uff09\u3002<\/p>\n<p>\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u304a\u3051\u308b\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306e\u660e\u77ad\u5316<\/strong><\/h4>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u3001\u696d\u52d9\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3066\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u5951\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u53ca\u3073\u66f4\u65b0\u3001\u4e26\u3073\u306b\u5b9f\u65bd\u53ca\u3073\u5831\u544a\u306b\u304a\u3044\u3066\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u3092\u884c\u4f7f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0819\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p>\u72ec\u7acb\u6027\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3092\u884c\u3046\uff08\u72ec\u7acb\u6027\u306e\u4fdd\u6301\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u65e8\u306e\u8a18\u8f09\u300233\u9805\uff0812\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u76ee\u7684\u300d\u306b\u95a2\u3059\u308b\u898b\u51fa\u3057\u306e\u8ffd\u52a0<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\uff08\u5951\u7d04\uff09\u306e\u76ee\u7684\u306e\u660e\u77ad\u5316\u306e\u305f\u3081\u3001\u6539\u6b63\u7248\u5c02\u9580\u5b9f4400\u3067\u306f\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u76ee\u7684\u300d\u306b\u95a2\u3059\u308b\u898b\u51fa\u3057\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u914d\u5e03\u53ca\u3073\u5229\u7528\u5236\u9650<\/strong><\/h4>\n<p>\u6539\u6b63\u7248\u5c02\u9580\u5b9f4400\u3067\u306f\u3001\u95a2\u4fc2\u8005\u306e\u307f\u306b\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u3092\u914d\u5e03\u53ca\u3073\u5229\u7528\u3059\u308b\u65e8\u306e\u8981\u6c42\u4e8b\u9805\u306f\u306a\u3044\u3002<\/p>\n<p>\u914d\u5e03\u53ca\u3073\u5229\u7528\u5236\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306e\u5224\u65ad\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u4fc2\u308b\uff31\uff06\uff21<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\uff08\uff31\uff14\uff09<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3057\u3066\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u3001\u696d\u52d9\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3066\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u5951\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u53ca\u3073\u66f4\u65b0\u3001\u4e26\u3073\u306b\u5b9f\u65bd\u53ca\u3073\u5831\u544a\u306b\u304a\u3044\u3066\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u3092\u884c\u4f7f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5c02\u9580\u5b9f4400\u7b2c19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u72ec\u7acb\u6027\uff08\uff31\uff18\uff09<\/strong><\/h4>\n<p>\u5c02\u9580\u5b9f4400\u306b\u57fa\u3065\u304f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u6cd5\u4ee4\u53c8\u306f\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304f\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306e\u72ec\u7acb\u6027\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5404\u56fd\u306e\u502b\u7406\u898f\u7a0b\u3001\u6cd5\u4ee4\u3001\u305d\u306e\u4ed6\u306e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u8981\u6c42\u4e8b\u9805\u53c8\u306f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u696d\u52d9\u5bfe\u8c61\u306b\u95a2\u3059\u308b\u5951\u7d04\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3082\u3057\u304f\u306f\u53d6\u6c7a\u3081\u306b\u3088\u308a\u3001\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u304c\u898f\u5b9a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u5c02\u9580\u5b9f4400\u306e\uff2114\u9805\uff09\u3068\u3057\u3001\u72ec\u7acb\u6027\u306b\u95a2\u3057\u3066\u8a73\u7d30\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u53ca\u3073\u305d\u306e\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306e\u8a18\u8f09\uff08\uff3111\uff09<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u53ca\u3073\u624b\u7d9a\u306e\u5b9f\u65bd\u7d50\u679c\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6761\u4ef6\u3068\u3057\u3066\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u53ca\u3073\u305d\u306e\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306f\u3001\u660e\u78ba\u3067\u3001\u8aa4\u89e3\u3092\u62db\u304b\u305a\u3001\u304b\u3064\u3001\u69d8\u3005\u306a\u89e3\u91c8\u304c\u751f\u3058\u306a\u3044\u65b9\u6cd5\u3067\u3001\u5ba2\u89b3\u7684\u306b\u8a18\u8ff0\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u5c02\u9580\u5b9f4400\u7b2c23\u9805\uff08\uff13\uff09\uff09\u3068\u3057\u3001\u300c\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306e\u9069\u5207\u306a\u8a18\u8f09\u300d\u3068\u300c\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306e\u4e0d\u9069\u5207\u306a\u8a18\u8f09\u300d\u306e\u4f8b\u3092\u793a\u3057\u3064\u3064\u3001\u8a73\u7d30\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2021\u5e7411\u670815\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2021\u5e7411\u670819\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u305f\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":[370,178,180,235,167,279,289],"tags":[515,316,128],"backnumber":[2121],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 14:21:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242089"}],"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=242089"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242089\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=242089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=242089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=242089"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=242089"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=242089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}