{"id":244456,"date":"2022-01-06T10:12:08","date_gmt":"2022-01-06T01:12:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244456"},"modified":"2022-01-07T11:50:39","modified_gmt":"2022-01-07T02:50:39","slug":"accounting-article-113","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-113\/","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\u7b2c22\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\u5f8c\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\u7b2c22\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\u5f8c\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><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\u7b2c21\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\u4e2d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-111\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u3001\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08Excel\u7248\uff09\u300d\u306e\u3046\u3061\u3001\u3010\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u3011\u306e\u3001\u8abf\u67fb\u9805\u76ee\u3078\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u3010\u6cd5\u52d9\uff24\uff24\u3011\u306e\u5185\u5bb9\u3092\u4e2d\u5fc3\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u3010\u6cd5\u52d9\uff24\uff24\u3011\u30b7\u30fc\u30c8\u306e\u4e2d\u9805\u76ee\u306f\u3001\u5168\u90e8\u306711\u9805\u76ee<\/strong><\/h4>\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\/12\/ma-mikata22-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-244460\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/ma-mikata22-1-1.png\" alt=\"\" width=\"1813\" height=\"2373\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/ma-mikata22-1-1.png 1813w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/ma-mikata22-1-1-229x300.png 229w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/ma-mikata22-1-1-782x1024.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><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\u7b2c21\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\u4e2d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-111\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u306e\u3010\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u3011\u30b7\u30fc\u30c8\u306e\u4e2d\u9805\u76ee\u306f\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u4f1a\u8a08\u65b9\u91dd\u3001\u8b70\u4e8b\u9332\u7b49\u306e\u78ba\u8a8d\u300d\u300c\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u628a\u63e1\u300d\u306e\uff14\u9805\u76ee\u3067\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\uff24\uff24\uff09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u540c\u30b7\u30fc\u30c8\u306b\u5f93\u3046\u3068\u3001\u307b\u307c\u6c7a\u7b97\u5185\u5bb9\u306b\u95a2\u3059\u308b\u8abf\u67fb\u9805\u76ee\u3070\u304b\u308a\u304c\u5360\u3081\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u5bfe\u3057\u3066\u3001\u3010\u6cd5\u52d9\uff24\uff24\u3011\u306e\u4e2d\u9805\u76ee\u306f\u3001\u5168\u90e8\u306711\u9805\u76ee\u3042\u308a\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\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:#b22222;\">\n\t\t<ul>\n<li>\u4f1a\u793e\u7d44\u7e54\u7b49<\/li>\n<li>\u682a\u5f0f<\/li>\n<li>\u91cd\u8981\u306a\u5951\u7d04\u7b49<\/li>\n<li>\u8cc7\u7523<\/li>\n<li>\u8ca0\u50b5<\/li>\n<li>\u4eba\u4e8b\u30fb\u52b4\u52d9<\/li>\n<li>\u8a34\u8a1f\u30fb\u7d1b\u4e89<\/li>\n<li>\u8a31\u8a8d\u53ef\u7b49<\/li>\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/li>\n<li>\u74b0\u5883\u554f\u984c<\/li>\n<li>\u305d\u306e\u4ed6<\/li>\n<\/ul>\n<\/div>\n<p>\u30b7\u30fc\u30c8\u540d\u306f\u3010\u6cd5\u52d9\uff24\uff24\u3011\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059\u308c\u3070\u3001\u3084\u304c\u3066\u6c7a\u7b97\u5185\u5bb9\u306b\u5f71\u97ff\u3057\u307e\u3059\u306e\u3067\u3001\u3010\u8ca1\u52d9\uff24\uff24\u3011\u3084\u3010\u7a0e\u52d9\uff24\uff24\u3011\u306b\u3082\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u305d\u306e\u3082\u306e\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u3084\u88fd\u9020\u904e\u7a0b\u306a\u3069\u3067\u751f\u307e\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u6709\u5bb3\u7269\u8cea\u30fb\u516c\u5bb3\u554f\u984c\u306a\u3069\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u74b0\u5883\u554f\u984c\u306e\u9805\u76ee\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306a\u3069\u3001\u4ed6\u306e\uff24\uff24\u9805\u76ee\uff08\u74b0\u5883\uff24\uff24\u306a\u3069\uff09\u3068\u306e\u95a2\u9023\u3082\u6df1\u304f\u3001\u3010\u6cd5\u52d9\uff24\uff24\u3011\u306e\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u304c\u5bfe\u5fdc\u3059\u308b\u969b\u306b\u306f\u3001\u7d4c\u55b6\u5168\u822c\u3078\u306e\u610f\u8b58\u3068\u6ce8\u8996\u304c\u81ea\u305a\u3068\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u5927\u534a\u306e\u30b1\u30fc\u30b9\u3067\u4f55\u3089\u304b\u306e\u4e0d\u5099\u304c\u767a\u898b\u3055\u308c\u308b\u300c\u4f1a\u793e\u7d44\u7e54\u7b49\u300d\u3068\u300c\u682a\u5f0f\u300d\u306e\u9805\u76ee\u3092\u4e2d\u5fc3\u306b\u3001\u3010\u6cd5\u52d9\uff24\uff24\u3011\u306b\u95a2\u308f\u308b\u5f53\u4e8b\u8005\u306e\u7686\u69d8\u304c\uff2d\uff06\uff21\u306b\u3042\u305f\u3063\u3066\u4eca\u5f8c\u6c17\u3092\u4ed8\u3051\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u793e\u7d44\u7e54\u7b49\uff5e\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u9069\u6cd5\u6027\uff5e<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u5927\u4f01\u696d\u306b\u6bd4\u3079\u3066\u610f\u601d\u6c7a\u5b9a\u30b9\u30d4\u30fc\u30c9\u304c\u65e9\u304f\u3001\u67d4\u8edf\u6027\u306b\u5bcc\u3080\u4e00\u65b9\u3067\u3001\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u8005\uff11\u4eba\u3084\u3001\u6570\u4eba\u306e\u7d4c\u55b6\u5e79\u90e8\u3067\u306a\u3093\u3067\u3082\u6c7a\u3081\u3066\u3057\u307e\u3046\u306a\u3069\u3001\u7d44\u7e54\u306e\u610f\u601d\u6c7a\u5b9a\u304c\u5c5e\u4eba\u5316\u3057\u3084\u3059\u304f\u3001\u308f\u3056\u308f\u3056\u30eb\u30fc\u30eb\u3084\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u3066\u6a19\u6e96\u5316\u3059\u308b\u3088\u3046\u306a\u793e\u5185\u4f53\u5236\u3092\u3068\u3063\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002\u305d\u308c\u3060\u3051\u306b\u3001\u4f1a\u793e\u7d44\u7e54\u3092\u773a\u3081\u308b\u3068\u3001\u9069\u6cd5\u6027\u3092\u306f\u3058\u3081\u3001\u81f3\u308b\u6240\u306b\u6b20\u70b9\u3084\u5f31\u70b9\u304c\u898b\u3089\u308c\u3001\u78ba\u8a8d\u3092\u91cd\u306d\u308b\u3068\u3001\u300c\u5143\u304b\u3089\u30eb\u30fc\u30eb\u304c\u7121\u3044\u300d\u300c\u30eb\u30fc\u30eb\u304c\u8db3\u308a\u306a\u3044\u300d\u300c\u30eb\u30fc\u30eb\u304c\u3042\u308b\u306e\u306b\u5b88\u3089\u308c\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u306b\u51fa\u4f1a\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4f8b\u3067\u3059\u304c\u3001\uff24\uff24\u3092\u901a\u3058\u3066\u906d\u9047\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u9805\u3067\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<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u306e\u5f62\u9ab8\u5316<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 15px;\">\u7d44\u7e54\u3068\u7d4c\u55b6\u8005\u500b\u4eba\u3068\u306e\u516c\u79c1\u6df7\u540c\u3084\u3001\u6240\u6709\uff08\u8005\uff09\u3068\u7d4c\u55b6\uff08\u8005\uff09\u306e\u4e00\u4f53\u5316\u306b\u3088\u3063\u3066\u5f62\u9ab8\u5316\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u3001\u305d\u3082\u305d\u3082\u4f1a\u8b70\u4f53\u304c\u958b\u50ac\u3055\u308c\u305f\u5f62\u8de1\u304c\u306a\u3044\u3001\u8b70\u4e8b\u9332\u304c\u307e\u3063\u305f\u304f\u6b8b\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u5f79\u4f1a\u3067\u5354\u8b70\u3059\u3079\u304d\u4e8b\u9805\u304c\u5354\u8b70\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u8b70\u4e8b\u9332\u306b\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\uff09\u30b1\u30fc\u30b9\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u9177\u3044\u5834\u5408\u3067\u3059\u3068\u3001\u30d0\u30c3\u30af\u30c7\u30fc\u30c8\u3068\u3044\u3063\u3066\u3001\u5f8c\u306b\u306a\u3063\u3066\u304b\u3089\u3001\u904e\u53bb\u306b\u9061\u3063\u305f\u65e5\u4ed8\u3067\u958b\u50ac\u3055\u308c\u305f\u3088\u3046\u306b\u88c5\u3044\u3001\u4f1a\u8b70\u306e\u5b9f\u614b\u3092\u3054\u307e\u304b\u3059\u4f8b\u3092\u898b\u304b\u3051\u307e\u3059\u304c\u3001\u6cd5\u4ee4\u9806\u5b88\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2461\u3000\u30ab\u30bf\u30c1\u3060\u3051\u306e\u6a5f\u95a2\u8a2d\u8a08<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 15px;\">\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u3001\u76e3\u67fb\u5f79\u8a2d\u7f6e\u4f1a\u793e\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u6bd4\u8f03\u7684\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u304c\u3001\u4f1a\u793e\u6cd5\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u6cd5\u4ee4\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u3068\u76e3\u67fb\u5f79\u304c\u5404\u6a5f\u95a2\u306e\u6a5f\u80fd\u3001\u5f79\u5272\u3092\u5341\u5206\u306b\u679c\u305f\u3057\u3066\u3044\u308b\u3068\u306f\u8a00\u3044\u96e3\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002\u5404\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u57f7\u884c\u306e\u76e3\u7763\u3092\u6020\u3063\u3066\u3044\u308b\u3001\u540d\u3070\u304b\u308a\u76e3\u67fb\u5f79\u3068\u306a\u3063\u3066\u3044\u308b\u3001\u306a\u3069\u304c\u305d\u306e\u4ee3\u8868\u4f8b\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2462\u3000\u898f\u7a0b\u985e\u306e\u4e0d\u5099\u3001\u5f62\u5f0f\u5316<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 15px;\">\u793e\u5185\u898f\u7a0b\u304c\u98fe\u308a\u7269\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u3066\u3001\u4e00\u822c\u306b\u51fa\u56de\u308b\u96db\u5f62\u3092\u5358\u306b\u8f38\u5165\u3057\u305f\u3060\u3051\u3067\u3001\u898f\u7a0b\u306e\u3068\u304a\u308a\u306b\u5b9f\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002\u88cf\u8fd4\u305b\u3070\u3001\u5b9f\u52d9\u3084\u53d6\u5f15\u306e\u5b9f\u614b\u3092\u53cd\u6620\u3057\u305f\u30eb\u30fc\u30eb\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3089\u3001\u30eb\u30fc\u30eb\u304c\u98fe\u308a\u7269\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; 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text-indent: -15px;\"><strong>\uff13\u3000\u682a\u5f0f\uff5e\u682a\u5238\u306e\u7d1b\u5931\u3001\u4e0d\u660e\u682a\u4e3b\uff5e<\/strong><\/h4>\n<p>\u975e\u4e0a\u5834\u4f1a\u793e\u7279\u6709\u306e\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u809d\u5fc3\u306e\u682a\u5238\u304c\u7121\u3044\u304b\u7d1b\u5931\u3057\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u304c\uff24\uff24\u306a\u3069\u306e\u8abf\u67fb\u904e\u7a0b\u3067\u5224\u660e\u3057\u3001\u3057\u304b\u3082\u3001\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u304c\u3044\u308b\u3001\u76f8\u7d9a\u5f8c\u306e\u682a\u4e3b\u3068\u306e\u95a2\u4fc2\u304c\u758e\u9060\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u56f0\u3063\u305f\u4f8b\u3082\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u81f3\u308b\u3068\u3001\u8ffd\u8de1\u8abf\u67fb\u306a\u3069\u8ffd\u52a0\u306e\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3092\u91cd\u306d\u3066\u3044\u304f\u7d50\u679c\u3001\u89aa\u65cf\u5185\u5916\u306b\u5206\u6563\u3057\u3066\u3057\u307e\u3063\u3066\u4e89\u3044\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u307e\u3067\u899a\u609f\u3059\u308b\u306e\u304c\u682a\u5f0f\u306e\u6016\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u65e5\u9803\u306e\u4f1a\u793e\u7d4c\u55b6\u3067\u306f\u7279\u6bb5\u610f\u8b58\u3092\u6255\u308f\u306a\u3044\u3082\u306e\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306e\u305f\u3081\u306b\u5fc5\u8981\u4ee5\u4e0a\u306b\u6e96\u5099\u3092\u610f\u8b58\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3001\u7279\u306b\u3001\u300c\u682a\u5238\u300d\u300c\u682a\u4e3b\u540d\u7c3f\u300d\u306e\u52d5\u5411\u3084\u6240\u5728\u306b\u3064\u3044\u3066\u5e38\u306b\u660e\u3089\u304b\u306b\u3057\u3066\u304a\u304f\u306e\u306f\u3001\u6700\u4f4e\u9650\u306e\u58f2\u308a\u624b\u306e\u52d9\u3081\u3001\u5426\u3001\u7d4c\u55b6\u8005\u306e\u52d9\u3081\u3067\u3059\u3002<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u306e\u3010\u6cd5\u52d9\uff24\uff24\u3011\u30b7\u30fc\u30c8\u306b\u306f\u3001\u58f2\u308a\u624b\u306e\u6f5c\u5728\u30ea\u30b9\u30af\u3092\u3042\u3089\u304b\u3058\u3081\u6f0f\u308c\u306a\u304f\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u3001\u9069\u6cd5\u6027\u3092\u542b\u3081\u3066\u8abf\u67fb\u9805\u76ee\u4f8b\u304c\u6570\u591a\u304f\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u73fe\u72b6\u3067\u672a\u6574\u5099\u306e\u4e8b\u9805\u305d\u306e\u3082\u306e\u304c\u6cd5\u7684\u306b\u30a2\u30a6\u30c8\u306a\u3082\u306e\u306a\u3089\u3070\u3001\uff2d\uff06\uff21\u306b\u95a2\u308f\u3089\u305a\u76f4\u3061\u306b\u89e3\u6d88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5358\u306b\uff2d\uff06\uff21\u306e\u305f\u3081\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6cd5\u7684\u306a\u5074\u9762\u304b\u3089\u306e\u7d4c\u55b6\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u3001\u58f2\u308a\u624b\u306b\u9650\u3089\u305a\u5e83\u304f\u6d3b\u7528\u3055\u308c\u308b\u306e\u3092\u671f\u5f85\u3057\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u306f\u3001\u300c\u4e8b\u696d\u627f\u7d99\u7b49\u4e8b\u524d\u8abf\u67fb\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08Excel\u7248\uff09\u300d\u306e\u3046\u3061\u3001\u3010\u8ca1\u52d9\uff24\uff24\u30fb\u7a0e\u52d9\uff24\uff24\u3011\u306e\u3001\u8abf\u67fb\u9805\u76ee\u3078\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u3010\u6cd5\u52d9\uff24\uff24\u3011\u306e\u5185\u5bb9\u3092\u4e2d\u5fc3\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"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":[654,515,407,411,402],"backnumber":[2127],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-20 19:40:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244456"}],"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=244456"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244456\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=244456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=244456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=244456"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=244456"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=244456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}