{"id":253210,"date":"2022-06-02T10:14:13","date_gmt":"2022-06-02T01:14:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=253210"},"modified":"2022-06-01T19:42:55","modified_gmt":"2022-06-01T10:42:55","slug":"accounting-article-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-125\/","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\u7b2c27\u56de\u3011\u300c\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u7a4d\u6975\u6d3b\u7528\u3057\u3088\u3046\u300d\uff5e\u305d\u306e\uff12\uff1a\u5931\u6557\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u2461\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\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u7a4d\u6975\u6d3b\u7528\u3057\u3088\u3046\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u305d\u306e\uff12\uff1a\u5931\u6557\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u2461\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\u76ee\u7684\u3084\u3001\uff30\uff2d\uff29\u306b\u304b\u3051\u3089\u308c\u308b\u7d4c\u55b6\u8cc7\u6e90\u7b49\u306b\u5fdc\u3058\u3066\u3001\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u5fc5\u8981\u306a\u53d6\u7d44\u3092\u53c2\u7167\u3059\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\u76ee\u7684\u3084\u3001\uff30\uff2d\uff29\u306b\u304b\u3051\u3089\u308c\u308b\u7d4c\u55b6\u8cc7\u6e90\u7b49\u306b\u5fdc\u3058\u3066\u3001\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u5fc5\u8981\u306a\u53d6\u7d44\u3092\u53c2\u7167\u3059\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>\u652f\u63f4\u5148\u306e\u4f01\u696d\u304c\u5186\u6ed1\u306b\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\uff2d\uff06\uff21\u306e\u76ee\u7684\u3084\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u7b49\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u52a9\u8a00\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u53c2\u7167\u3059\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: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/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\u76ee\u7684\u3084\u3001\uff30\uff2d\uff29\u306b\u304b\u3051\u3089\u308c\u308b\u7d4c\u55b6\u8cc7\u6e90\u7b49\u306b\u5fdc\u3058\u3066\u3001\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u5fc5\u8981\u306a\u53d6\u7d44\u3092\u53c2\u7167\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\uff30\uff2d\uff29\u306b\u8d77\u56e0\u3059\u308b\u5931\u6557\u4e8b\u4f8b<\/strong><\/h4>\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\u7b2c26\u56de\u3011\u300c\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u7a4d\u6975\u6d3b\u7528\u3057\u3088\u3046\u300d\uff5e\u305d\u306e\uff11\uff1a\u5931\u6557\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u2460\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-123\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u30012022\u5e74\uff13\u670817\u65e5\u306b\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/download\/pmi_guideline.pdf\" target=\"_blank\">\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306e\u4e2d\u304b\u3089\u3001\uff30\uff2d\uff29\u306b\u8d77\u56e0\u3059\u308b\u5931\u6557\u4e8b\u4f8b\u306e\u3046\u3061\u300c<span style=\"border-bottom: solid 1px #1E90FF;\">\u7d4c\u55b6\u7d71\u5408<\/span>\u300d\u306e\u9818\u57df\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5bfe\u5fdc\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u3001\u524d\u56de\u306b\u7d9a\u3044\u3066\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5931\u6557\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u696d\u52d9\u7d71\u5408\u300d\u306b\u95a2\u3059\u308b\u5931\u6557\u4e8b\u4f8b<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u300a<\/span>\u5931\u6557\u4f8b<span style=\"color: #4682b4;\">\u300b<\/span><\/strong><\/p>\n<ul>\n<li>\u55b6\u696d\u3084\u751f\u7523\u7b49\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u306e\u5168\u3066\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u3068\u3053\u308d\u3001\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u304c\u9000\u4efb\u3057\u305f\u5f8c\u306b\u73fe\u5834\u3067\u306e\u5224\u65ad\u304c\u3067\u304d\u305a\u306b\u696d\u52d9\u304c\u505c\u6ede\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<li>\u8cc7\u91d1\u7ba1\u7406\u696d\u52d9\u3092\u4e00\u624b\u306b\u62c5\u3063\u3066\u3044\u305f\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306e\u914d\u5076\u8005\u304c\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306b\u9000\u8077\u3057\u3066\u3057\u307e\u3063\u305f\u305f\u3081\u3001\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3001\u91cd\u8981\u306a\u652f\u6255\u304c\u6ede\u7559\u3057\u3066\u3001\u591a\u5927\u306a\u8ff7\u60d1\u3092\u304b\u3051\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<li>\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306b\u8b72\u6e21\u5074\u304c\u4e8b\u696d\u3092\u884c\u3046\u4e0a\u3067\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u305d\u306e\u3082\u306e\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u3002<\/li>\n<li>\u8b72\u6e21\u5074\u5f93\u696d\u54e1\u304c\u65e5\u5e38\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u305f\u304b\u3001\u8ab0\u304c\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u5148\u306e\u5bfe\u5fdc\u3092\u3057\u3066\u3044\u305f\u304b\u3092\u5341\u5206\u306b\u628a\u63e1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u4e00\u90e8\u306e\u5f93\u696d\u54e1\u306e\u9000\u8077\u306b\u4f34\u3044\u3001\u91cd\u8981\u306a\u6280\u8853\u30fb\u30ce\u30a6\u30cf\u30a6\u3084\u53d6\u5f15\u5148\u3092\u55aa\u5931\u3057\u305f\u3002<\/li>\n<\/ul>\n<p style=\"text-align: right; margin-top: -5px;\"><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\/zaimu\/shoukei\/download\/pmi_guideline.pdf#page=54\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d53\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u306f\u5931\u6557\u4f8b\u306b\u5bfe\u3059\u308b\u53d6\u7d44\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u5272\u611b\u3057\u3001\u79c1\u898b\u3067\u3059\u304c\u3053\u306e\u3088\u3046\u306a\u5931\u6557\u3092\u56de\u907f\u306a\u3044\u3057\u306f\u9632\u3050\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7c21\u5358\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4ee5\u964d\u306e\u5931\u6557\u4f8b\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a31\u8a8d\u53ef\u4e8b\u696d\u306b\u6c17\u3092\u4ed8\u3051\u308b<\/h4>\n<p>\u3044\u305a\u308c\u306e\u5931\u6557\u4f8b\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u8a31\u8a8d\u53ef\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u969c\u304c\u3042\u308b\u3068\u7d71\u5408\u5f8c\u306e\u4e8b\u696d\u7d99\u7d9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<ul>\n<li>\uff2d\uff06\uff21\u306e\u691c\u8a0e\u6bb5\u968e\u3067\u3001\u58f2\u308a\u624b\u306b\u8a31\u8a8d\u53ef\u3092\u5fc5\u8981\u3068\u3059\u308b\u696d\u52d9\u30fb\u4e8b\u696d\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d<\/li>\n<li>\u8cb7\u3044\u624b\u304c\u8a31\u8a8d\u53ef\u4e8b\u696d\u3092\u9042\u884c\u3067\u304d\u308b\u80fd\u529b\u3084\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u3092\u5341\u5206\u306b\u6709\u3057\u3066\u3044\u308b\u304b\u306e\u691c\u8a0e<\/li>\n<li>\u8a31\u8a8d\u53ef\u306e\u6709\u52b9\u671f\u9593\u306e\u78ba\u8a8d\u3068\u66f4\u65b0\u6642\u306b\u304a\u3051\u308b\u624b\u7d9a\u60c5\u5831\u306e\u5165\u624b<\/li>\n<li>\uff2d\uff06\uff21\u306b\u4f34\u3044\u3001\u8a31\u8a8d\u53ef\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\uff08\u6050\u308c\u3068\u30ea\u30b9\u30af\uff09\u306e\u8003\u616e<\/li>\n<\/ul>\n<\/div>\n\u306a\u3069\u306e\u691c\u8a0e\u3092\u6020\u3089\u306a\u3044\u306e\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u884c\u653f\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3092\u3042\u3089\u304b\u3058\u3081\u95a2\u4e0e\u3055\u305b\u305f\u4e0a\u3067\u3001\u624b\u7d9a\u304d\u306a\u3069\u306b\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u5099\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u58f2\u308a\u624b\u306e\u696d\u52d9\u306e\u7d99\u7d9a\u6027\u3092\u53ef\u80fd\u306a\u9650\u308a\u78ba\u4fdd\u3059\u308b<\/h4>\n<p>\uff2d\uff06\uff21\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u9650\u3089\u305a\u3001\u8ab0\u304b\u304c\u9000\u8077\u3059\u308b\u3068\u3001\u4e00\u90e8\u306e\u696d\u52d9\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3001\u6ede\u308b\u3001\u9045\u304f\u306a\u308b\u306a\u3069\u306e\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<ul>\n<li>\u696d\u52d9\u304c\u5c5e\u4eba\u7684\uff08\u7279\u5b9a\u306e\u8ab0\u304b\u306b\u7d10\u3065\u3044\u3066\u3044\u308b\uff09\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>\u7279\u5b9a\u306e\u62c5\u5f53\u8005\u306b\u4f9d\u5b58\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u3063\u305f\u30d5\u30ed\u30fc\uff08\u696d\u52d9\u306e\u6d41\u308c\u3084\u4ed5\u7d44\u307f\uff09\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>\u7279\u5b9a\u306e\u696d\u52d9\u306b\u3064\u3044\u3066\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u540c\u3058\u4eba\u6750\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b<\/li>\n<li>\u696d\u52d9\u306e\u8cea\u306e\u78ba\u4fdd\u304c\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u306b\u3088\u3063\u3066\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u53ef\u8996\u5316\u3057\u306b\u304f\u3044\u3001\u6587\u66f8\u306b\u843d\u3068\u3057\u8fbc\u3081\u306a\u3044<\/li>\n<li>\u696d\u52d9\u304c\u62c5\u5f53\u8005\u306e\u4fe1\u983c\u95a2\u4fc2\u306b\u3088\u3063\u3066\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5358\u7d14\u5316\u3067\u304d\u306a\u3044\u3001\u4ed6\u4eba\u304c\u5bb9\u6613\u306b\u771f\u4f3c\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5341\u5206\u306a\u5f15\u7d99\u304e\u304c\u671f\u5f85\u3067\u304d\u308b\u4e00\u90e8\u306e\u30b1\u30fc\u30b9\u3092\u9664\u3044\u3066\u306f\u3001\uff2d\uff06\uff21\u5f8c\u306e\u640d\u5931\u3001\u55aa\u5931\u3092\u3042\u308b\u7a0b\u5ea6\u899a\u609f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u696d\u52d9\u30fb\u53d6\u5f15\u306e\u4e00\u90e8\u3084\u3001\u4e00\u90e8\u306e\u62c5\u5f53\u8005\u306b\u3088\u308b\u696d\u52d9\u5185\u5bb9\u304c\u3053\u3046\u3057\u305f\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u78ba\u8a8d\u3057\u305f\u7d50\u679c\u3001\uff2d\uff06\uff21\u5f8c\u306b\u898b\u7a4d\u3082\u3089\u308c\u308b\u6700\u5927\u640d\u5931\u306a\u3044\u3057\u306f\u55aa\u5931\u304c\u3069\u306e\u7a0b\u5ea6\u306b\u4e0a\u308b\u306e\u304b\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070\u4e8b\u524d\u306b\u8a66\u7b97\u3092\u3057\u3066\u304a\u304f\u3068\u306a\u304a\u3088\u3057\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3070\u3001\uff2d\uff06\uff21\u5f8c\u306b\u3001\u5bfe\u8c61\u696d\u52d9\u306e\u30ad\u30fc\u30d1\u30fc\u30bd\u30f3\u304c\u6b8b\u308b\u4fdd\u8a3c\u306f\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u3053\u3068\u3070\u304b\u308a\u8003\u3048\u308b\u306e\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u3092\u306a\u308b\u3079\u304f\u4f4e\u6e1b\u3059\u308b\u305f\u3081\u306b\u5bfe\u7b56\u3067\u304d\u308b\u3053\u3068\u3068\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u5207\u308a\u5206\u3051\u3066\u3001\u6700\u5927\u640d\u5931\uff08\u55aa\u5931\uff09\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u6700\u4f4e\u9650\u4f55\u3092\u3057\u3066\u304a\u304f\u3079\u304d\u304b\u306e\u512a\u5148\u9806\u4f4d\u3092\u8003\u3048\u308b\u306e\u304c\u3088\u308a\u8ce2\u660e\u3067\u3059\u3002\u8ae6\u3081\u3089\u308c\u308b\u9818\u57df\u3084\u5206\u91ce\u3092\u8a8d\u8b58\u3057\u3066\u304a\u3051\u3070\u3001\uff2d\uff06\uff21\u5f8c\u306b\u6ce8\u529b\u3059\u308b\u3079\u304d\u3053\u3068\u3068\u3001\u305d\u3046\u3067\u306a\u3044\u3053\u3068\u304c\u306f\u3063\u304d\u308a\u3057\u3001\u640d\u5931\uff08\u55aa\u5931\uff09\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5f79\u54e1\u306b\u52a0\u3048\u3066\u5f93\u696d\u54e1\u6d3e\u9063\u3092\u691c\u8a0e\u3059\u308b<\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u8cb7\u3044\u624b\u3082\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u304f\u3001\uff2d\uff06\uff21\u306b\u95a2\u308f\u308b\u8cb7\u3044\u624b\u306e\u4eba\u6750\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u5b9f\u969b\u306b\u306f\u5bfe\u5fdc\u304c\u96e3\u3057\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u53ef\u80fd\u306a\u9650\u308a\u3001\u58f2\u308a\u624b\u306b\u6d3e\u9063\u3059\u308b\u4eba\u54e1\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3001\u58f2\u308a\u624b\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306e\u9000\u8077\u306b\u4f34\u3046\u4e8b\u696d\u5f15\u7d99\u304e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u305b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u4fe1\u983c\u95a2\u4fc2\u69cb\u7bc9\u300d\u306b\u95a2\u3059\u308b\u5931\u6557\u4e8b\u4f8b\u2460<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u300a<\/span>\u5931\u6557\u4f8b<span style=\"color: #4682b4;\">\u300b<\/span><\/strong><\/p>\n<ul>\n<li>\u8b72\u53d7\u5074\u7d4c\u55b6\u8005\u304c\u3001\u8b72\u6e21\u5074\u53c8\u306f\u305d\u306e\u4e8b\u696d\u306e\u904e\u53bb\u306e\u53d6\u7d44\u3084\u696d\u7e3e\u306b\u5bfe\u3057\u3066\u3001\u5426\u5b9a\u7684\u306a\u767a\u8a00\u3092\u3057\u305f\u308a\u3001\u5426\u5b9a\u7684\u306a\u614b\u5ea6\u3092\u793a\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u305f\u3053\u3068\u3067\u3001\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u3068\u306e\u95a2\u4fc2\u304c\u60aa\u5316\u3057\u3001\u5341\u5206\u306a\u5354\u529b\u304c\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u3002<\/li>\n<li>\u8b72\u53d7\u5074\u7d4c\u55b6\u8005\u304c\u3001\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306b\u8b72\u6e21\u5074\u306e\u65e2\u5b58\u53d6\u5f15\u5148\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u3092\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306b\u4f1d\u3048\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u601d\u3044\u5165\u308c\u306e\u5f37\u3044\u53d6\u5f15\u5148\u3082\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u305f\u3081\u306b\u885d\u7a81\u304c\u751f\u3058\u3001\uff2d\uff06\uff21\u5f8c\u306e\u5354\u529b\u95a2\u4fc2\u306b\u8ecb\u8f62\u3092\u751f\u3080\u7d50\u679c\u3068\u306a\u3063\u305f\u3002<\/li>\n<li>\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306b\u3064\u3044\u3066\u3001\uff2d\uff06\uff21\u5f8c\u306e\u5f15\u7d99\u304e\u306e\u305f\u3081\u306e\u5728\u7c4d\u671f\u9593\u3092\u4e8b\u524d\u306b\u5b9a\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306e\u5f71\u97ff\u529b\u304c\u6b8b\u308a\u3001\u9032\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u305f\u6539\u9769\u306e\u62b5\u6297\u52e2\u529b\u3068\u306a\u3063\u305f\u3002<\/li>\n<\/ul>\n<p style=\"text-align: right; margin-top: -5px;\"><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\/zaimu\/shoukei\/download\/pmi_guideline.pdf#page=44\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d43\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<\/div>\n\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u306f\u3001\u53d6\u7d44\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u300c\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u3078\u656c\u610f\u3092\u3082\u3063\u3066\u63a5\u3059\u308b\u300d\u300c\u8b72\u6e21\u5074\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u3084\u5728\u7c4d\u671f\u9593\u7b49\u306b\u3064\u3044\u3066\uff2d\uff06\uff21\u6210\u7acb\u524d\u306b\u6982\u306d\u5408\u610f\u3057\u3066\u304a\u304f\u300d\u3068\u3042\u308a\u307e\u3059\u304c\u3001\u307e\u3055\u3057\u304f\u305d\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5931\u6557\u4f8b\u304b\u3089\u3001\uff2d\uff06\uff21\u304c\u6a5f\u68b0\u7684\u306b\u884c\u308f\u308c\u308b\u91d1\u92ad\u7b49\u3092\u5bfe\u4fa1\u3068\u3057\u305f\u5358\u306a\u308b\u53d6\u5f15\u3067\u306f\u306a\u3044\u3068\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u58f2\u308a\u624b\uff08\u8b72\u6e21\u5074\uff09\u306e\u611f\u60c5\u3092\u7f6e\u304d\u53bb\u308a\u306b\u3057\u3066\u3057\u307e\u3063\u3066\u306f\u3001\uff2d\uff06\uff21\u3092\u6210\u529f\u3055\u305b\u3089\u308c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"border-bottom: solid 1px #3CB371;\">\u4fe1\u983c\u95a2\u4fc2\u69cb\u7bc9<\/span>\u306e\u696d\u52d9\u9818\u57df\u306b\u3064\u3044\u3066\u306e\u5931\u6557\u4f8b\u3092\u898b\u308b\u3068\u3001<span style=\"border-bottom: solid 1px #1E90FF;\">\u7d4c\u55b6\u7d71\u5408<\/span>\u3084<span style=\"border-bottom: solid 1px 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style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u3082\uff30\uff2d\uff29\u306b\u8d77\u56e0\u3059\u308b\u5931\u6557\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u306a\u304c\u3089\u5bfe\u5fdc\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8aac\u660e\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\u30012022\u5e743\u670817\u65e5\u306b\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u516c\u8868\u3057\u305f\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u4e2d\u304b\u3089\u3001\uff30\uff2d\uff29\u306b\u8d77\u56e0\u3059\u308b\u5931\u6557\u4e8b\u4f8b\u306e\u3046\u3061\u300c\u7d4c\u55b6\u7d71\u5408\u300d\u306e\u9818\u57df\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5bfe\u5fdc\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u3001\u524d\u56de\u306b\u7d9a\u3044\u3066\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5931\u6557\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"author":22077,"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":[2161],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-22 21:28:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/253210"}],"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\/22077"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=253210"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/253210\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=253210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=253210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=253210"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=253210"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=253210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}