{"id":248000,"date":"2022-03-03T10:14:48","date_gmt":"2022-03-03T01:14:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=248000"},"modified":"2022-03-02T17:11:28","modified_gmt":"2022-03-02T08:11:28","slug":"institutional-accounting-article-41","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-41\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c39\u56de\u3011\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6ce8\u8a18\u306f\u3053\u3053\u3067\u30df\u30b9\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c39\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6ce8\u8a18\u306f\u3053\u3053\u3067\u30df\u30b9\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u30df\u30b9\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b39\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u898b\u7a4d\u308a\u8a08\u4e0a\u3055\u308c\u305f\u79d1\u76ee\u306e\u6b8b\u9ad8\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/ssl4.eir-parts.net\/doc\/2468\/ir_material2\/161740\/00.pdf#page=38\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-248023\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/02\/keisan-mis39-1.png\" alt=\"\" width=\"1369\" height=\"567\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/keisan-mis39-1.png 1369w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/keisan-mis39-1-300x124.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/keisan-mis39-1-1024x424.png 1024w\" sizes=\"(max-width: 1369px) 100vw, 1369px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30d5\u30e5\u30fc\u30c8\u30ec\u30c3\u30af\u300c<a title=\"\u30d5\u30e5\u30fc\u30c8\u30ec\u30c3\u30af\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/2468\/ir_material2\/161740\/00.pdf\" target=\"_blank\">\u7b2c21\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d<\/span><\/p>\n<p>2021\u5e74\uff13\u6708\u671f\u304b\u3089\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b39\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306a\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u304c\u958b\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u898b\u7a4d\u308a\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u8ca1\u52d9\u6570\u5024\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u79d1\u76ee\u540d\u3068\u91d1\u984d\u3001\u305d\u3057\u3066\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u3068\u3044\u3046\u6ce8\u8a18\u3067\u3059\u3002\u8fd1\u5e74\u3001\u6c7a\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u898b\u7a4d\u308a\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u91cd\u307f\u304c\u5897\u3057\u3066\u304d\u305f\u3053\u3068\u3092\u80cc\u666f\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b39\uff0d\uff11\u3011<\/span>\u3082\u3001\u305d\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u3001\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u6ce8\u8a18\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b8b\u9ad8\u306e\u91d1\u984d\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f2021\u5e74\uff16\u6708\uff17\u65e5\u306b<a title=\"\u30d5\u30e5\u30fc\u30c8\u30ec\u30c3\u30af\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/2468\/ir_material2\/161782\/00.pdf\" target=\"_blank\">\u8a18\u8f09\u5185\u5bb9\u306e\u4e00\u90e8\u8a02\u6b63\u3092\u516c\u8868<\/a>\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306b\u3088\u308b\u3068\u3001373,633\u3067\u306f\u306a\u304f350,782\u304c\u6b63\u3057\u304b\u3063\u305f\u3068\u308f\u304b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5358\u306a\u308b\u5165\u529b\u30df\u30b9\u306b\u3057\u3066\u306f\u305a\u3044\u3076\u3093\u9055\u3046\u6570\u5024\u3067\u3059\u3002\u3069\u3046\u3057\u3066\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u540c\u3058\u30d1\u30bf\u30fc\u30f3\u306e\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u8d77\u3053\u308b<\/strong><\/h4>\n<p>\u9593\u9055\u3063\u3066\u5165\u529b\u3055\u308c\u3066\u3044\u305f373,633\u3068\u3044\u3046\u6570\u5b57\u3067\u3059\u304c\u3001\u5b9f\u306f\u3001\u4f55\u306e\u95a2\u4fc2\u3082\u306a\u3044\u6570\u5b57\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b39\uff0d\uff11\u3011<\/span>\u306f\u3001\u8a08\u7b97\u66f8\u985e\uff08\u500b\u5225\u6c7a\u7b97\uff09\u306e\u6ce8\u8a18\u306a\u306e\u3067\u3059\u304c\u3001\u9593\u9055\u3063\u3066\u5165\u529b\u3055\u308c\u305f\u3053\u306e\u6570\u5b57\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6b8b\u9ad8\u3060\u3063\u305f\u306e\u3067\u3059\u3002\u500b\u5225\u6c7a\u7b97\u306e\u6570\u5b57\u3092\u8a18\u8f09\u3059\u3079\u304d\u3068\u3053\u308d\u306b\u9023\u7d50\u6c7a\u7b97\u306e\u6570\u5b57\u3092\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306f\u3001\u9023\u7d50\u3067\u3082\u500b\u5225\u3067\u3082\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5f8c\u306b\u3001\u30b3\u30d4\u30da\u3092\u3057\u3066\u8a08\u7b97\u66f8\u985e\u306e\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u9023\u8f09\u3067\u4f55\u5ea6\u3082\u53d6\u308a\u4e0a\u3052\u3066\u304d\u305f\u30df\u30b9\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002\u904e\u53bb\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\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;\"><strong>\u27a4<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b23\uff0d\uff12\u3011<\/span><\/strong>\uff08<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c23\u56de\u3011\u300c2018\u5e74\uff13\u6708\u671f\u8981\u6ce8\u610f\uff01\u682a\u5f0f\u4f75\u5408\u306e\u6ce8\u8a18\u306f\u3053\u3053\u3067\u9593\u9055\u3046\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-26\/\" target=\"_blank\">\u3010\u7b2c23\u56de\u3011<\/a>\u53c2\u7167\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u9023\u7d50\u6ce8\u8a18\u8868\u3067\u8a18\u8f09\u3057\u305f\u6587\u8a00\u3092\u305d\u306e\u307e\u307e\u500b\u5225\u6ce8\u8a18\u8868\u3067\u4f7f\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u30df\u30b9<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u3053\u306e\u4e8b\u4f8b\u306f\u682a\u5f0f\u4f75\u5408\u306e\u6ce8\u8a18\u3067\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u306e\u4e2d\u3067\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3068\u3044\u3046\u7528\u8a9e\u3092\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u306b\u5909\u66f4\u3057\u5fd8\u308c\u305f\u4e8b\u4f8b\u3067\u3057\u305f\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u27a4<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b29\uff0d\uff13\u3011<\/span><\/strong>\uff08<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c29\u56de\u3011\u300c\u300c\u3042\u308a\u3048\u306a\u3044\u7528\u8a9e\u300d\u304c\u51fa\u3066\u304d\u305f\u3089\u6ce8\u610f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-32\/\" target=\"_blank\">\u3010\u7b2c29\u56de\u3011<\/a>\u53c2\u7167\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u500b\u5225\u6ce8\u8a18\u8868\u306b\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7528\u8a9e\u304c\u7d1b\u308c\u8fbc\u3093\u3067\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u3053\u306e\u4e8b\u4f8b\u306f\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u3067\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u306e\u4e2d\u3067\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306b\u5909\u66f4\u3057\u5fd8\u308c\u305f\u4e8b\u4f8b\u3067\u3057\u305f\u3002<\/p>\n<\/div>\n\u307e\u305f\u3001\u985e\u4f3c\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\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;\"><strong>\u27a4<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff15\uff0d\uff11\u3011<\/span><\/strong>\uff08<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u306e\u66f8\u304d\u63db\u3048\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-5\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u53c2\u7167\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u500b\u5225\u6ce8\u8a18\u8868\u306e\u6ce8\u8a18\u6587\u7ae0\u306e\u4e2d\u3067\u3001\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u8a18\u8f09\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3068\u8a18\u8f09\u3057\u3066\u3057\u307e\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u3053\u306e\u4e8b\u4f8b\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u3067\u8a18\u8f09\u3055\u308c\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u3001\u7a0e\u7387\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4e8b\u4f8b\u3067\u3059\u304c\u3001\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3067\u3059\u3002\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u30b3\u30d4\u30da\u3067\u306f\u306a\u304f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u306e\u30b3\u30d4\u30da\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u304c\u3001\u5e83\u3044\u610f\u5473\u3067\u306f\u540c\u3058\u30df\u30b9\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30df\u30b9\u3092\u4e88\u60f3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308d\u3046<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3001\u540c\u3058\u30d1\u30bf\u30fc\u30f3\u306e\u30df\u30b9\u304c\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u6539\u3081\u3066\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f2021\u5e74\uff13\u6708\u671f\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u6ce8\u8a18\u3067\u3059\u304c\u3001\u65b0\u3057\u3044\u6ce8\u8a18\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u3053\u3067\u8d77\u3053\u308b\u30df\u30b9\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u5b9a\u756a\u306e\u3082\u306e\u3060\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u3067\u30ea\u30f3\u30af\u3092\u8cbc\u3063\u305f\u904e\u53bb\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b39\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u4ee5\u5916\u306b\u6b21\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u8d77\u3053\u308b\u3068\u4e88\u60f3\u3055\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>\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3068\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u306e\u66f8\u304d\u5206\u3051\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u300c\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u300d\u3068\u300c\u8a08\u7b97\u66f8\u985e\u300d\u306e\u66f8\u304d\u5206\u3051\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300d\u3092\u300c\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u300d\u306b\u66f8\u304d\u63db\u3048\u308b\u306e\u3092\u5fd8\u308c\u3066\u3044\u308b\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u30b3\u30d4\u30da\u3057\u305f\u5834\u5408\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3044\u305a\u308c\u3082\u8aad\u3081\u3070\u308f\u304b\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u91cd\u5927\u306a\u30df\u30b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3046\u3057\u305f\u7d30\u304b\u3044\u90e8\u5206\u306e\u4e01\u5be7\u3055\u304c\u3001\u958b\u793a\u5b9f\u52d9\u306e\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u904e\u53bb\u306e\u4e8b\u4f8b\u3092\u5b66\u3093\u3067\u3001\u30df\u30b9\u3092\u4e88\u60f3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u305f\u6ce8\u8a18\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u3053\u3067\u8d77\u3053\u308b\u30df\u30b9\u306f\u5b9a\u756a\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u904e\u53bb\u306e\u30df\u30b9\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3001\u30df\u30b9\u3092\u4e88\u60f3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\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":[178,488,167,182,290,232],"tags":[611,498,503,159],"backnumber":[2135],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 05:23:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/248000"}],"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=248000"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/248000\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=248000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=248000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=248000"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=248000"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=248000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}