{"id":250870,"date":"2022-04-07T10:12:14","date_gmt":"2022-04-07T01:12:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=250870"},"modified":"2022-04-12T15:50:44","modified_gmt":"2022-04-12T06:50:44","slug":"accounting-article-120","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-120\/","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\u7b2c25\u56de\u3011\u300c\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u76f8\u624b\u306e\u898b\u65b9\u30fb\u76f8\u624b\u304b\u3089\u306e\u898b\u3089\u308c\u65b9\u300d\uff5e\u5f62\u614b\u5225\u3067\u8003\u3048\u308b\uff2d\uff06\uff21\u691c\u8a0e\u306e\u304d\u3063\u304b\u3051\u30fb\u76ee\u7684\u30fb\u7740\u76ee\u70b9\uff5e"},"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\u7b2c25\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u76f8\u624b\u306e\u898b\u65b9\u30fb\u76f8\u624b\u304b\u3089\u306e\u898b\u3089\u308c\u65b9\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5f62\u614b\u5225\u3067\u8003\u3048\u308b\uff2d\uff06\uff21\u691c\u8a0e\u306e\u304d\u3063\u304b\u3051\u30fb\u76ee\u7684\u30fb\u7740\u76ee\u70b9\uff5e<\/strong><\/h5>\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\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u58f2\u308a\u624b\u306e\u898b\u65b9\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\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\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u8cb7\u3044\u624b\u304b\u3089\u306e\u898b\u3089\u308c\u65b9\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\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>\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u3092\u77e5\u308a\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>\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\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\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff2d\uff06\uff21\u306e\u6226\u7565<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u3001\u69d8\u3005\u306a\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30ed\u30ca\u798d\u3067\u306f\u3001\u81ea\u793e\u306e\u884c\u3046\u4e8b\u696d\u3068\u5168\u304f\u7570\u306a\u308b\u4e8b\u696d\u3001\u7279\u306b\u3001\u81ea\u793e\u306e\u696d\u7e3e\u306e\u52d5\u304d\u65b9\u3068\u306f\u9006\u65b9\u5411\u306b\u306a\u308b\u3088\u3046\u306a\u4e8b\u696d\u3092\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e92\u3044\u306e\u30ea\u30b9\u30af\u3092\u30d8\u30c3\u30b8\u3057\u5408\u3044\u3001\u6709\u4e8b\u306b\u304a\u3051\u308b\u6700\u60aa\u306e\u5c55\u958b\u3092\u56de\u907f\u3067\u304d\u308b\u3088\u3046\u306a\u76f8\u624b\u5148\u3092\u63a2\u3059\u4f8b\u3082\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u306f\u3001\u8cb7\u3044\u624b\u306e\u58f2\u308a\u624b\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7406\u89e3\u3084\u7d4c\u9a13\u5024\u306e\u4e0d\u8db3\u304b\u3089\u3001\u7d71\u5408\u5f8c\u306e\u5931\u6557\u30ea\u30b9\u30af\u3082\u4f4e\u304f\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3067\u3059\u304b\u3089\u3001\u73fe\u72b6\u3067\u3082\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u591a\u304f\u306f\u3001\u540c\u696d\u7a2e\u540c\u696d\u614b\u4f01\u696d\u3068\u306e\u7d71\u5408\uff08\u6c34\u5e73\u7d71\u5408\uff09\u304b\u3001\u5546\u6d41\u306e\u5ddd\u4e0a\u3084\u5ddd\u4e0b\u4f01\u696d\u3068\u306e\u7d71\u5408\uff08\u5782\u76f4\u7d71\u5408\uff09\u304c\u81ea\u7136\u306a\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u3001\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u304d\u3063\u304b\u3051\u3084\u76ee\u7684\u306f\u3001\u5e0c\u671b\u3059\u308b\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u58f2\u308a\u624b\u3068\u3057\u3066\u306f\u3001\u8cb7\u3044\u624b\u304c\u306a\u305c\u5f53\u793e\u3078\u306e\uff2d\uff06\uff21\u3092\u5e0c\u671b\u3057\u3001\u4f55\u306b\u671f\u5f85\u3059\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u826f\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\uff2d\uff06\uff21\u306e\u5f62\u614b\u5225\u306b\u3001\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u306b\u4f55\u3092\u671f\u5f85\u3057\u3001\u58f2\u308a\u624b\u306e\u4f55\u306b\u7740\u76ee\u3059\u308b\u304b\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u8cb7\u3044\u624b\u3001\u58f2\u308a\u624b\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3092\u8003\u3048\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cb7\u3044\u624b\u304b\u3089\u898b\u305f\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3057\u305f\u304d\u3063\u304b\u3051\u3084\u76ee\u7684<\/strong><\/h4>\n<p>\u6b21\u306e\u56f3\u306f\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2021\/PDF\/chusho\/00Hakusyo_zentai.pdf\" target=\"_blank\">2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8<\/a>\u300d\u306b\u63b2\u8f09\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u5e0c\u671b\u3059\u308b\uff2d\uff06\uff21\u306e\u5f62\u614b\u5225\uff08\u6c34\u5e73\u7d71\u5408\u3068\u5782\u76f4\u7d71\u5408\u5225\uff09\u306b\u3001\u8cb7\u3044\u624b\u5074\u304c\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3057\u305f\u304d\u3063\u304b\u3051\u3084\u76ee\u7684\u304c\u4e26\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2021\/PDF\/chusho\/00Hakusyo_zentai.pdf#page=549\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250879\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-1-1.png\" alt=\"\" width=\"1501\" height=\"1137\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-1-1.png 1501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-1-1-300x227.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-1-1-1024x775.png 1024w\" sizes=\"(max-width: 1501px) 100vw, 1501px\" \/><\/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\/pamflet\/hakusyo\/2021\/PDF\/chusho\/00Hakusyo_zentai.pdf#page=549\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u2161\uff0d378\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u6c34\u5e73\u7d71\u5408\u306e\u5834\u5408\u3001\u8cb7\u3044\u624b\u306f\u300c\u58f2\u4e0a\u30fb\u5e02\u5834\u30b7\u30a7\u30a2\u306e\u62e1\u5927\u300d\u3092\uff2d\uff06\uff21\u306e\u4e3b\u306a\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u65b0\u4e8b\u696d\u5c55\u958b\u30fb\u7570\u696d\u7a2e\u3078\u306e\u53c2\u5165\u300d\u300c\u4eba\u6750\u306e\u7372\u5f97\u300d\u3082\u76f8\u5bfe\u7684\u306b\u9ad8\u3044\u5272\u5408\u3092\u793a\u3057\u307e\u3059\u304c\u3001\u8abf\u67fb\u7d50\u679c\u304b\u3089\u306f\u3001\u7d71\u5408\u306b\u3088\u308b\u30b0\u30eb\u30fc\u30d7\u306e\u58f2\u4e0a\u30fb\u5e02\u5834\u30b7\u30a7\u30a2\u3092\u4f38\u3070\u305b\u308b\u76f8\u624b\u3092\u597d\u3080\u50be\u5411\u306b\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5782\u76f4\u7d71\u5408\u3067\u306f\u3001\u6c34\u5e73\u7d71\u5408\u3068\u540c\u3058\u3088\u3046\u306b\u8cb7\u3044\u624b\u306f\u300c\u58f2\u4e0a\u30fb\u5e02\u5834\u30b7\u30a7\u30a2\u306e\u62e1\u5927\u300d\u3092\u4e3b\u306a\u76ee\u7684\u3068\u3057\u3064\u3064\u3082\u3001\u6c34\u5e73\u7d71\u5408\u306b\u6bd4\u3079\u308b\u3068\u305d\u306e\u5272\u5408\u306f\u5c11\u306a\u304f\u3001\u3053\u308c\u306b\u6b21\u3050\u300c\u65b0\u4e8b\u696d\u5c55\u958b\u30fb\u7570\u696d\u7a2e\u3078\u306e\u53c2\u5165\u300d\u300c\u4eba\u6750\u306e\u7372\u5f97\u300d\u300c\u6280\u8853\u30fb\u30ce\u30a6\u30cf\u30a6\u306e\u7372\u5f97\u300d\u304c\u9ad8\u3044\u5272\u5408\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u7279\u5fb4\u7684\u3067\u3059\u3002<\/p>\n<p>\u6c34\u5e73\u7d71\u5408\u306e\u5834\u5408\u3001\u3059\u3067\u306b\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u3068\u985e\u4f3c\u306e\u30d3\u30b8\u30cd\u30b9\u3067\u30ce\u30a6\u30cf\u30a6\u3092\u5341\u5206\u306b\u84c4\u7a4d\u3057\u3066\u304a\u308a\u3001\u3057\u304b\u3082\u3001\u901a\u5e38\u306f\u58f2\u308a\u624b\u3088\u308a\u3082\u8cb7\u3044\u624b\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u65b9\u304c\u9806\u8abf\u306b\u3044\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u58f2\u308a\u624b\u306e\u73fe\u6709\u8cc7\u7523\u3084\u30ce\u30a6\u30cf\u30a6\u306b\u306f\u305d\u308c\u307b\u3069\u306e\u8208\u5473\u304c\u306a\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u7d71\u5408\u5f8c\u306b\u3069\u308c\u3060\u3051\u58f2\u4e0a\u3084\u5e02\u5834\u30b7\u30a7\u30a2\u3092\u62e1\u5927\u3067\u304d\u308b\u304b\u306e\u5fd7\u5411\u304c\u5f37\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u8efd\u8996\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8cb7\u3044\u624b\u3068\u3057\u3066\u306f\u3001\u58f2\u308a\u624b\u81ea\u4f53\u306e\u9b45\u529b\u3088\u308a\u3082\u3001\u4eca\u5f8c\u304a\u91d1\u306b\u306a\u308b\u4e8b\u696d\u304b\u3069\u3046\u304b\u3092\u541f\u5473\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u4e8b\u60c5\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u826f\u3044\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306a\u308a\u3046\u308b\u304b\u3092\u898b\u5b9a\u3081\u308b\u306e\u304c\u6c34\u5e73\u7d71\u5408\u306b\u3088\u308b\u7559\u610f\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5782\u76f4\u7d71\u5408\u306e\u5834\u5408\u306f\u3001\u6c34\u5e73\u7d71\u5408\u3068\u7570\u306a\u308a\u3001\u8cb7\u3044\u624b\u306f\u3001\u5546\u6d41\u306e\u5ddd\u4e0a\u304b\u3089\u5ddd\u4e0b\u307e\u3067\u3042\u308b\u7a0b\u5ea6\u306e\u7406\u89e3\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u81ea\u3089\u306e\u30d3\u30b8\u30cd\u30b9\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u30ce\u30a6\u30cf\u30a6\u307e\u3067\u306f\u5099\u3048\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u58f2\u308a\u624b\u306b\u671f\u5f85\u3059\u308b\u5185\u5bb9\u3082\u58f2\u4e0a\u30fb\u5e02\u5834\u30b7\u30a7\u30a2\u3060\u3051\u3067\u306a\u304f\u3001\u58f2\u308a\u624b\u305d\u306e\u3082\u306e\u304c\u6301\u3063\u3066\u3044\u308b\u4fa1\u5024\u3084\u9b45\u529b\u306b\u95a2\u3059\u308b\u3082\u306e\u304c\u591a\u304f\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u3002\uff2d\uff06\uff21\u3092\u6a5f\u306b\u3001\u58f2\u308a\u624b\u306e\u6301\u3064\u5f37\u307f\u3092\u7a4d\u6975\u7684\u306b\u53d6\u308a\u5165\u308c\u305f\u3044\u3001\u58f2\u308a\u624b\u304b\u3089\u6559\u308f\u308a\u305f\u3044\u3068\u3044\u3046\u5e0c\u671b\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u3068\u3057\u3066\u306f\u3001\u6c34\u5e73\u7d71\u5408\u306e\u5834\u5408\u3068\u6bd4\u3079\u3001\u3042\u308b\u7a0b\u5ea6\u3001\u58f2\u308a\u624b\u306e\u72ec\u7acb\u6027\u3092\u4fdd\u3063\u305f\u4e0a\u3067\u4e8b\u696d\u5c55\u958b\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3001\u8cb7\u3044\u624b\u3068\u5bfe\u7b49\u306a\u7acb\u5834\u3067\u4ea4\u6e09\u3092\u9032\u3081\u3084\u3059\u3044\u3053\u3068\u304b\u3089\u3001\u58f2\u308a\u624b\u306e\u4e8b\u696d\u306b\u9b45\u529b\u304c\u3042\u308b\u307b\u3069\u3001\u8cb7\u3044\u624b\u3068\u306e\u4ea4\u6e09\u306f\u6709\u5229\u306b\u9032\u307f\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u91cd\u8996\u3059\u308b\u78ba\u8a8d\u4e8b\u9805<\/strong><\/h4>\n<p>\u6b21\u306e\u56f3\u3082\u300c2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u306b\u63b2\u8f09\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u5e0c\u671b\u3059\u308b\uff2d\uff06\uff21\u306e\u5f62\u614b\u5225\uff08\u6c34\u5e73\u7d71\u5408\u3068\u5782\u76f4\u7d71\u5408\u5225\uff09\u306b\u3001\u8cb7\u3044\u624b\u5074\u304c\uff2d\uff06\uff21\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u91cd\u8996\u3059\u308b\u78ba\u8a8d\u4e8b\u9805\u304c\u4e26\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2021\/PDF\/chusho\/00Hakusyo_zentai.pdf#page=551\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250880\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-2-1.png\" alt=\"\" width=\"1507\" height=\"1245\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-2-1.png 1507w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-2-1-300x247.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/ma-mikata25-2-1-1024x845.png 1024w\" sizes=\"(max-width: 1507px) 100vw, 1507px\" \/><\/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\/pamflet\/hakusyo\/2021\/PDF\/chusho\/00Hakusyo_zentai.pdf#page=551\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u2161\uff0d380\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u3042\u304f\u307e\u3067\u56de\u7b54\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u7d50\u679c\u3092\u898b\u308b\u3068\u3001\u6c34\u5e73\u7d71\u5408\u306e\u5834\u5408\u306f\u3001\u300c\u76f4\u8fd1\u306e\u58f2\u4e0a\u3001\u5229\u76ca\u300d\u300c\u501f\u5165\u7b49\u306e\u8ca0\u50b5\u72b6\u6cc1\u300d\u306a\u3069\u306e\u8ca1\u52d9\u9762\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u3001\u5782\u76f4\u7d71\u5408\u306e\u5834\u5408\u306f\u3001\u300c\u65e2\u5b58\u4e8b\u696d\u3068\u306e\u30b7\u30ca\u30b8\u30fc\u300d\u300c\u4e8b\u696d\u306e\u6210\u9577\u6027\u3084\u6301\u7d9a\u6027\u300d\u306a\u3069\u306e\u4e8b\u696d\u305d\u306e\u3082\u306e\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u304b\u3089\u3001\uff2d\uff06\uff21\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u8cb7\u3044\u624b\u304c\u91cd\u8996\u3059\u308b\u78ba\u8a8d\u4e8b\u9805\u306b\u306f\u3063\u304d\u308a\u3068\u5dee\u304c\u751f\u307e\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u304b\u3089\u898b\u308c\u3070\u3001\u6c34\u5e73\u7d71\u5408\u3068\u5782\u76f4\u7d71\u5408\u3067\u306f\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306b\u8208\u5473\u3092\u62b1\u304f\u8981\u7d20\u304c\u7570\u306a\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u58f2\u308a\u624b\u304c\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u6c34\u5e73\u7d71\u5408\u3068\u5782\u76f4\u7d71\u5408\u306e\u3044\u305a\u308c\u304c\u81ea\u793e\u306b\u3068\u3063\u3066\u671b\u307e\u3057\u3044\u9078\u629e\u80a2\u306b\u306a\u308b\u304b\u3092\u8003\u3048\u308b\u6c7a\u3081\u624b\u306e\uff11\u3064\u306b\u306a\u308a\u307e\u3059\u3002\u6c34\u5e73\u7d71\u5408\u3092\u5e0c\u671b\u3059\u308b\u8cb7\u3044\u624b\u5019\u88dc\u3068\u306e\u4ea4\u6e09\u304c\u3046\u307e\u304f\u3044\u304b\u306a\u304f\u3066\u3082\u3001\u5782\u76f4\u7d71\u5408\u3092\u671b\u3080\u76f8\u624b\u3068\u306f\u30de\u30c3\u30c1\u3059\u308b\u3068\u3044\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u3082\u3001\u5e0c\u671b\u3059\u308b\uff2d\uff06\uff21\u306e\u5f62\u614b\u306e\u9055\u3044\u304c\u91cd\u8996\u3059\u308b\u78ba\u8a8d\u4e8b\u9805\u306e\u9055\u3044\u306b\u3064\u306a\u304c\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u78ba\u8a8d\u4e8b\u9805\u306e\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u3084\u3059\u304f\u306a\u308b\u610f\u5473\u3067\u3001\u52b9\u7387\u7684\u306a\u76f8\u624b\u63a2\u3057\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u58f2\u308a\u624b\u5019\u88dc\u3092\u63a2\u3059\u904e\u7a0b\u3067\u3001\u5f53\u521d\u306f\u6c34\u5e73\u7d71\u5408\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u3044\u305f\u304c\u3001\u6848\u5916\u3001\u5782\u76f4\u7d71\u5408\u304c\u3046\u307e\u304f\u3044\u304f\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u6c17\u3065\u304d\u306b\u306a\u308a\u3001\u8cb7\u3044\u624b\u306b\u5408\u3046\uff2d\uff06\uff21\u306e\u5f62\u614b\u304c\u767a\u898b\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u6c34\u5e73\u7d71\u5408\u3001\u5782\u76f4\u7d71\u5408\u306e\u5f62\u614b\u5225\u306b\u3001\u300c2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u306b\u63b2\u8f09\u306e\u8abf\u67fb\u7d50\u679c\u304b\u3089\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u9055\u3044\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u30ce\u30a6\u30cf\u30a6\u3084\u77e5\u898b\u306b\u3064\u3044\u3066\u3001\u3053\u3046\u3057\u305f\u516c\u8868\u8cc7\u6599\u304b\u3089\u30d2\u30f3\u30c8\u3092\u5f97\u3089\u308c\u308b\u5834\u5408\u304c\u6c7a\u3057\u3066\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u300c2021\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u306b\u306f\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u591a\u6570\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3066\u3001\u5404\u793e\u306e\uff2d\uff06\uff21\u306e\u6210\u529f\u306b\u3064\u306a\u3052\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\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>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u3001\u69d8\u3005\u306a\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30ed\u30ca\u798d\u3067\u306f\u3001\u81ea\u793e\u306e\u884c\u3046\u4e8b\u696d\u3068\u5168\u304f\u7570\u306a\u308b\u4e8b\u696d\u3001\u7279\u306b\u3001\u81ea\u793e\u306e\u696d\u7e3e\u306e\u52d5\u304d\u65b9\u3068\u306f\u9006\u65b9\u5411\u306b\u306a\u308b\u3088\u3046\u306a\u4e8b\u696d\u3092\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e92\u3044\u306e\u30ea\u30b9\u30af\u3092\u30d8\u30c3\u30b8\u3057\u5408\u3044\u3001\u6709\u4e8b\u306b\u304a\u3051\u308b\u6700\u60aa\u306e\u5c55\u958b\u3092\u56de\u907f\u3067\u304d\u308b\u3088\u3046\u306a\u76f8\u624b\u5148\u3092\u63a2\u3059\u4f8b\u3082\u898b\u3089\u308c\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":[654,515,411,402],"backnumber":[2140],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:39:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/250870"}],"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=250870"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/250870\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=250870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=250870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=250870"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=250870"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=250870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}