{"id":246706,"date":"2022-01-28T17:30:10","date_gmt":"2022-01-28T08:30:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=246706"},"modified":"2022-01-28T17:30:10","modified_gmt":"2022-01-28T08:30:10","slug":"audit-report-172","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-172\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\u306e\u7814\u7a76\u3092JICPA\u5354\u529b\u306e\u3082\u3068\u7406\u7814\u304c\u5b9f\u65bd\uff5e10\u5e74\u5f8c\u3001\u4e3b\u67fb\u696d\u52d9\u306e34.7\uff05\u304c\uff21\uff29\u306b\u4ee3\u66ff\u3055\u308c\u308b\u3068\u306e\u63a8\u8a08\u3082\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>\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\u306e\u7814\u7a76\u3092<br \/>\nJICPA\u5354\u529b\u306e\u3082\u3068\u7406\u7814\u304c\u5b9f\u65bd<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e10\u5e74\u5f8c\u3001\u4e3b\u67fb\u696d\u52d9\u306e34.7\uff05\u304c\uff21\uff29\u306b\u4ee3\u66ff\u3055\u308c\u308b\u3068\u306e\u63a8\u8a08\u3082\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>2022\u5e74\uff11\u670826\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2022\u5e74\uff11\u670827\u65e5\uff09\u3001\u56fd\u7acb\u7814\u7a76\u958b\u767a\u6cd5\u4eba\u7406\u5316\u5b66\u7814\u7a76\u6240\u304c\u5b9f\u65bd\u3057\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u305d\u306e\u5b9f\u65bd\u306b\u5354\u529b\u3057\u305f\u7814\u7a76\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><\/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\/20220127hfb.html\" target=\"_blank\">\u7406\u5316\u5b66\u7814\u7a76\u6240\u306b\u3088\u308b\u7814\u7a76\u5831\u544a\u66f8\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4f1a\u54e1\u306b\u5bfe\u3057\u3066\u3001\u300c\u7406\u5316\u5b66\u7814\u7a76\u6240\u306b\u3088\u308b\u7814\u7a76\u5831\u544a\u66f8\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u300d\u3082\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4eba\u5de5\u77e5\u80fd\uff08Artificial Intelligence\uff1a\uff21\uff29\uff09\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\uff08\u4ee5\u4e0b\u300c\uff21\uff29\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u3063\u3066\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306e\u4e2d\u6838\u7684\u306a\u696d\u52d9\u3068\u3055\u308c\u308b\u76e3\u67fb\u696d\u52d9\u306e\u4ee3\u66ff\u53ef\u80fd\u6027\u3001\u4ee3\u66ff\u3055\u308c\u3046\u308b\u5177\u4f53\u7684\u306a\u696d\u52d9\u306a\u3069\u3092\u8abf\u67fb\u3057\u305f\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<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u3088\u308b\u4ee3\u66ff\u53ef\u80fd\u6027<\/strong><\/h4>\n<p>\u76e3\u67fb\u306e\u5f79\u5272\u5206\u62c5\u306f\u3001\u76e3\u67fb\u8cac\u4efb\u8005\u3001\u4e3b\u67fb\u3001\u88dc\u52a9\u8005\u306a\u3069\u306b\u5206\u62c5\u3055\u308c\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u8cac\u4efb\u8005\u3001\u4e3b\u67fb\u3001\u88dc\u52a9\u8005\u3067\u8ca0\u3063\u3066\u3044\u308b\u30bf\u30b9\u30af\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u5404\u5f79\u8077\u3067\u306e\u30bf\u30b9\u30af\u5206\u985e\u3092\u8003\u616e\u3057\u3066\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u7b49\u3092\u63a8\u8a08\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7814\u7a76\u5831\u544a\u66f8\u3067\u306f\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u304b\u3089\u76e3\u67fb\u8cac\u4efb\u8005\u306f\u9664\u5916\u3057\u3001\u76e3\u67fb\u696d\u52d9\u306e\u30bf\u30b9\u30af\u304c\u7279\u5b9a\u3057\u3084\u3059\u3044\u4e3b\u67fb\u3068\u88dc\u52a9\u8005\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\uff08\uff19\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u76e3\u67fb\u8cac\u4efb\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u55b6\u5c64\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u7b49\u3001\uff21\uff29\u306b\u4ee3\u66ff\u4e0d\u80fd\u306a\u696d\u52d9\u304c\u5927\u534a\u3092\u5360\u3081\u3066\u3044\u308b\u3068\u3044\u3046\u4eee\u8aac\u306f\u81ea\u660e\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u7279\u6bb5\u306e\u8abf\u67fb\u9805\u76ee\u306f\u8a2d\u5b9a\u3057\u3066\u3044\u306a\u3044\uff0811\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u66f8\u306f\u300110\u8981\u7d20\u306b\u5206\u89e3\u3057\u305f\u4e3b\u67fb\u3068\u88dc\u52a9\u8005\u306e\u696d\u52d9\u306b\u3064\u3044\u3066\u3001\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u3088\u308b\u4ee3\u66ff\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u4f1a\u54e1\u5411\u3051\u306e\u300c\u7406\u5316\u5b66\u7814\u7a76\u6240\u306b\u3088\u308b\u7814\u7a76\u5831\u544a\u66f8\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u300d\u306e\uff12\u30da\u30fc\u30b8\u3067\u306f\u3001\u5e73\u5747\u3057\u3066\u3001\u4e3b\u67fb\u696d\u52d9\u306b\u3064\u3044\u3066\u306f30\u5e74\u5f8c\u306b45.6\uff05\u3001\u88dc\u52a9\u8005\u696d\u52d9\u306b\u3064\u3044\u3066\u306f30\u5e74\u5f8c\u306b60.6\uff05\u304c\uff21\uff29\u306b\u4ee3\u66ff\u3055\u308c\u308b\u3068\u4e88\u6e2c\u3055\u308c\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u300110\u5e74\u5f8c\u306b\u306f\u3001\u4e3b\u67fb\u696d\u52d9\u306734.7\uff05\u3001\u88dc\u52a9\u8005\u696d\u52d9\u306750.5\uff05\u304c\uff21\uff29\u306b\u4ee3\u66ff\u3055\u308c\u308b\u3068\u63a8\u8a08\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>10\u8981\u7d20\u306b\u5206\u89e3\u3057\u305f\u4e3b\u67fb\u306e\u696d\u52d9\u5185\u5bb9\u3068\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u8abf\u6574\uff08\u4ea4\u6e09\u3001\u8b70\u8ad6\u3001\u5831\u544a\u7b49\u306b\u304b\u304b\u308b\u5404\u7a2e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\uff09\u3001\u4f01\u696d\u74b0\u5883\u306e\u7406\u89e3\u53ca\u3073\u76e3\u67fb\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u306a\u3069\uff09\u306a\u3069\u3067\u3042\u308b\uff0813\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>10\u8981\u7d20\u306b\u5206\u89e3\u3057\u305f\u88dc\u52a9\u8005\u306e\u696d\u52d9\u5185\u5bb9\u3068\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u8abf\u6574\uff08\u4ea4\u6e09\u3001\u8b70\u8ad6\u3001\u5831\u544a\u7b49\u306b\u304b\u304b\u308b\u5404\u7a2e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\uff09\u3001\u8a3c\u6191\u7a81\u5408\u3001\u5e33\u7c3f\u7a81\u5408\u3001\u5206\u6790\u7684\u624b\u7d9a\u3001\u8868\u793a\u30c1\u30a7\u30c3\u30af\u306a\u3069\u3067\u3042\u308b\uff0813\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4eba\u4e8b\u8a55\u4fa1<\/strong><\/h4>\n<p>\u7814\u7a76\u5831\u544a\u66f8\u306f\u3001\u4eca\u56de\u306e\u8abf\u67fb\u5bfe\u8c61\u3067\u3042\u308b\u4e3b\u67fb\u3001\u88dc\u52a9\u8005\u306e\u5404\u696d\u52d9\u306b\u5bfe\u3059\u308b\u4eba\u4e8b\u8a55\u4fa1\u3068\u306e\u7d10\u3065\u3051\u3092\u901a\u3058\u3066\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u3068\u751f\u7523\u6027\u306e\u8a55\u4fa1\u3068\u3092\u7d50\u3073\u3064\u3051\u305f\u63a8\u8a08\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u66f8\u306f\u3001\u4e3b\u67fb\u3068\u88dc\u52a9\u8005\u304c\u5b9f\u65bd\u3059\u308b\u696d\u52d9\u309210\u9805\u76ee\uff08\u4e0a\u8a18\u3092\u53c2\u7167\uff09\u306b\u5206\u985e\u3057\u3001\u3069\u306e\u696d\u52d9\uff08\u5c5e\u6027\uff09\u304c\u6607\u9032\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u91cd\u8981\u3067\u3042\u308b\u304b\u3092\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u4e3b\u67fb\u3078\u306e\u8a55\u4fa1\u9805\u76ee\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u306e\u4f4e\u3044\u696d\u52d9\u9805\u76ee\u306b\u3064\u3044\u3066\u4eba\u4e8b\u4e0a\u9ad8\u3044\u8a55\u4fa1\u304c\u3055\u308c\u3066\u304a\u308a\u3001\u7279\u306b\u300c\u2467\u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u4e8b\u9805\u306b\u4fc2\u308b\u691c\u8a0e\u53ca\u3073\u5224\u65ad\u300d\u304c\u7a81\u51fa\u3057\u3066\u9ad8\u3044\u8a55\u4fa1\u3068\u306a\u3063\u3066\u3044\u308b\uff0818\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u88dc\u52a9\u8005\u3078\u306e\u8a55\u4fa1\u9805\u76ee\u306b\u95a2\u3057\u3066\u306f\u3001\u6700\u3082\u4ee3\u66ff\u53ef\u80fd\u6027\u306e\u4f4e\u3044\u300c\u2461\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u8abf\u6574\u300d\u304c\u3001\u4eba\u4e8b\u8a55\u4fa1\u4e0a\u3082\u6700\u3082\u91cd\u8981\u3067\u3042\u308b\uff0822\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u304c\u6700\u3082\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u300c\u2466\u8a3c\u6191\u7a81\u5408\u7b49\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u4eba\u4e8b\u8a55\u4fa1\u4e0a\u3082\u4e00\u5b9a\u7a0b\u5ea6\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u751f\u7523\u6027\u5206\u6790<\/strong><\/h4>\n<p>\u76e3\u67fb\u696d\u52d9\u306e\u4e00\u90e8\u3092\uff21\uff29\u306b\u4ee3\u66ff\u3055\u305b\u305f\u5834\u5408\u3092\u4eee\u5b9a\u3057\u3001\u4eba\u4e8b\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u5206\u6790\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u7d50\u679c\u3001\u4e3b\u67fb\u696d\u52d9\u306b\u3064\u3044\u3066\u306f10\u5e74\u5f8c\u306b32.0\uff05\u300130\u5e74\u5f8c\u306b42.5\uff05\u751f\u7523\u6027\u304c\u5411\u4e0a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\uff0824\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u88dc\u52a9\u8005\u696d\u52d9\u306b\u3064\u3044\u3066\u306f10\u5e74\u5f8c\u306b48.4\uff05\u300130\u5e74\u5f8c\u306b58.0\uff05\u751f\u7523\u6027\u304c\u5411\u4e0a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\uff0824\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u7814\u7a76\u5831\u544a\u66f8\u306e\u7d50\u8ad6\u3068\u3057\u3066\u306f\u3001\u3059\u3079\u3066\u306e\u696d\u52d9\u304c\uff21\uff29\u306b\u4ee3\u66ff\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3082\u306e\u306e\u3001\uff21\uff29\u306b\u4ee3\u66ff\u53ef\u80fd\u306a\u696d\u52d9\u3082\u5b58\u5728\u3059\u308b\uff08\uff12\u300126\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\uff21\uff29\u306b\u4ee3\u66ff\u53ef\u80fd\u306a\u696d\u52d9\u306e\u4e00\u90e8\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u6607\u9032\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u4eba\u4e8b\u8a55\u4fa1\u306b\u3082\u5f71\u97ff\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\uff12\u3001\uff13\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u4e3b\u67fb\u306b\u3064\u3044\u3066\u306f\u3001\uff21\uff29\u306b\u3088\u3063\u3066\u4ee3\u66ff\u3055\u308c\u308b\u9818\u57df\u304c\u4e00\u5b9a\u7a0b\u5ea6\u5b58\u5728\u3059\u308b\u306e\u306f\u4e8b\u5b9f\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u4eba\u4e8b\u8a55\u4fa1\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u696d\u52d9\u304c\u91cd\u8996\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u696d\u52d9\u306b\u3064\u3044\u3066\u306f\u7a4d\u6975\u7684\u306b\uff21\uff29\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u4ee3\u66ff\u3057\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u696d\u52d9\u306b\u6ce8\u529b\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u50cd\u304f\u3067\u3042\u308d\u3046\u3068\u8ff0\u3079\u3066\u3044\u308b\uff0826\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u88dc\u52a9\u8005\u306f\u4e3b\u67fb\u3068\u6bd4\u8f03\u3057\u3066\u5168\u4f53\u7684\u306b\uff21\uff29\u7b49\u306b\u3088\u308b\u4ee3\u66ff\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u696d\u52d9\u3092\u62c5\u3063\u3066\u3044\u308b\u3002\u4eba\u4e8b\u8a55\u4fa1\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u6700\u3082\u4ee3\u66ff\u53ef\u80fd\u6027\u306e\u4f4e\u3044\u300c\u2460\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u8abf\u6574\u300d\u304c\u3001\u4eba\u4e8b\u8a55\u4fa1\u4e0a\u3082\u6700\u3082\u91cd\u8981\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u4ee3\u66ff\u53ef\u80fd\u6027\u304c\u6700\u3082\u9ad8\u3044\u300c\u2466\u8a3c\u6191\u7a81\u5408\u7b49\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u4eba\u4e8b\u8a55\u4fa1\u4e0a\u3082\u4e00\u5b9a\u7a0b\u5ea6\u91cd\u8981\u3067\u3042\u308b\u3068\u6349\u3048\u3089\u308c\u3066\u3044\u308b\uff0826\u30da\u30fc\u30b8\uff09\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>2022\u5e74\uff11\u670826\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2022\u5e74\uff11\u670827\u65e5\uff09\u3001\u56fd\u7acb\u7814\u7a76\u958b\u767a\u6cd5\u4eba\u7406\u5316\u5b66\u7814\u7a76\u6240\u304c\u5b9f\u65bd\u3057\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u305d\u306e\u5b9f\u65bd\u306b\u5354\u529b\u3057\u305f\u7814\u7a76\u300c\uff21\uff29\u7b49\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9032\u5316\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\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":[370,178,180,235,167,289],"tags":[511,535,316,128],"backnumber":[2130],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-17 13:50:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/246706"}],"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=246706"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/246706\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=246706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=246706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=246706"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=246706"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=246706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}