{"id":256683,"date":"2022-07-07T10:14:25","date_gmt":"2022-07-07T01:14:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=256683"},"modified":"2022-07-06T11:15:23","modified_gmt":"2022-07-06T02:15:23","slug":"accounting-article-127","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-127\/","title":{"rendered":"\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u201c\u5f79\u54e1\u5831\u916c\u201d\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u8003\u3048\u308b\u300d\uff0d\u6df7\u540c\u3057\u304c\u3061\u306a\u300c\u5831\u916c\u7b49\u300d\u306e\u5b9a\u7fa9\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #0c98b7;\"><strong>\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30b3\u30c8\u30d0<span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #cd853f;\">\u63a2\u6c42<\/span><\/strong><\/h3>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-201296\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png\" alt=\"\" width=\"40\" height=\"56\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png 801w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-716x1024.png 716w\" sizes=\"(max-width: 40px) 100vw, 40px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u201c\u5f79\u54e1\u5831\u916c\u201d\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u8003\u3048\u308b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u6df7\u540c\u3057\u304c\u3061\u306a\u300c\u5831\u916c\u7b49\u300d\u306e\u5b9a\u7fa9\uff0d<\/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;\"><span style=\"color: #333399;\"><strong>\u25c6\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<p>\u4f1a\u793e\u6cd5361\u6761\u3067\u306f\u3001\u53d6\u7de0\u5f79\u306e\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\u3092\u300c\u5831\u916c\u7b49\u300d\u3068\u3057\u3001\u5b9a\u6b3e\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u5b9a\u3081\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u5b9a\u3081\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5361\u6761\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5f79\u54e1\u5831\u916c\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u53d6\u308a\u4e0a\u3052\u3001\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u3068\u3068\u3082\u306b\u3001\u6df7\u540c\u3057\u304c\u3061\u306a\u300c\u5831\u916c\u7b49\u300d\u306b\u95a2\u3059\u308b\u7528\u8a9e\u3082\u4e01\u5be7\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u5831\u916c\u7b49\u306e\u5b9a\u7fa9<\/strong><\/span><\/h4>\n<p>\u300c\u5831\u916c\u7b49\u300d\u306e\u5b9a\u7fa9\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u3042\u308a\u3001\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/06\/kotoba_tankyu6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-256689\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/06\/kotoba_tankyu6-1.png\" alt=\"\u53d6\u7de0\u5f79\u306e\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\t\u4f1a\u793e\u6cd5361\u6761 \u300c\u5831\u916c\u300d\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u53d7\u3051\u305f\u52b4\u50cd\u3084\u696d\u52d9\u57f7\u884c\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u7b49\u306b\u7d66\u4ed8\u3055\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002\t\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\uff09\uff12\u9805\uff08\uff14\uff09 \u300c\u5831\u916c\u7b49\u300d\u3068\u306f\u3001\u4f1a\u793e\u6cd5\u7b2c361\u6761\u306b\u898f\u5b9a\u3055\u308c\u308b\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\u3092\u3044\u3046\u3002\t\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\uff09\uff14\u9805\uff08\uff13\uff09\" width=\"500\" height=\"305\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/06\/kotoba_tankyu6-1.png 1111w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/06\/kotoba_tankyu6-1-300x183.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/06\/kotoba_tankyu6-1-1024x625.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4f1a\u8a08\u57fa\u6e96\u306b\u898b\u308b\u52d8\u5b9a\u79d1\u76ee<\/strong><\/span><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306a\u3069\u3067\u306f\u3001\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306e\u8a18\u8f09\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u5f79\u54e1\uff08\u53d6\u7de0\u5f79\u3001\u76e3\u67fb\u5f79\u53ca\u3073\u57f7\u884c\u5f79\u3092\u3044\u3044\u3001\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u307e\u3067\u306b\u9000\u4efb\u3057\u305f\u8005\u3092\u542b\u3080\uff09\u306e\u5831\u916c\u7b49\uff08\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u305d\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u305d\u306e\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\u3067\u3042\u3063\u3066\u3001\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u3082\u306e\u53ca\u3073\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u53d7\u3051\u3001\u53c8\u306f\u53d7\u3051\u308b\u898b\u8fbc\u307f\u306e\u984d\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3082\u306e\uff08\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u3082\u306e\u3092\u9664\u304f\uff09\u3092\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u3059\u308b\uff08\u958b\u793a\u5e9c\u4ee4 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target=\"_blank\">\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c11\u53f7\uff09\u3067\u306f\u3001\u300c\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u8cde\u4e0e\u53ca\u3073\u9000\u8077\u6170\u52b4\u91d1\u306e\u652f\u6255\u3044\u300d\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306e\u958b\u793a\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b\uff08\uff19\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5f79\u54e1\u5831\u916c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u958b\u793a\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3082\u95a2\u9023\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15\u304c\u591a\u69d8\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kabushikihoshu20210128_08.pdf\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/a>\u300d\uff0819\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u304c\u671b\u307e\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: 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target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\uff09\u306e\u8a2d\u4f8b\u306b\u304a\u3044\u3066\u3001\u300c<strong>\u682a\u5f0f\u5831\u916c\u8cbb\u7528<\/strong>\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3068\u306f\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u3046\u3061\u3001\u7279\u306b\u4f01\u696d\u304c\u305d\u306e\u5f93\u696d\u54e1\u7b49\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff13\uff09\uff09\u306b\u3001\u5831\u916c\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff14\uff09\uff09\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\uff09\uff12\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u682a\u5f0f\u5831\u916c\u8cbb\u7528\uff09<\/h4>\n<p>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf\" target=\"_blank\">\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/a>\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7\uff09\u3067\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff12\uff09\u306b\u5b9a\u3081\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7\uff14\u9805\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u8a2d\u4f8b\u300d\u306b\u304a\u3044\u3066\u3001\u300c<strong>\u682a\u5f0f\u5831\u916c\u8cbb\u7528<\/strong>\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\uff08\u5831\u916c\u8cbb\u7528\uff09<\/h4>\n<p>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kabushikihoshu20210128_02.pdf\" target=\"_blank\">\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/a>\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\uff09\u306f\u3001\u4f1a\u793e\u6cd5202\u6761\u306e\uff12\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u682a\u5f0f\u4f1a\u793e\u304c\u3001\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\uff08\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u7b49\u3092\u8981\u3057\u306a\u3044\u3082\u306e\uff09\u3068\u3057\u3066\u682a\u5f0f\u306e\u767a\u884c\u7b49\u3092\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u8a2d\u4f8b\u300d\u306b\u304a\u3044\u3066\u3001\u300c<strong>\u5831\u916c\u8cbb\u7528<\/strong>\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5831\u916c<\/h4>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20190527zix.html\" target=\"_blank\">\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5831\u916c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a<\/a>\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c15\u53f7\uff09\u3067\u306f\u3001\u300c<strong>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5831\u916c<\/strong>\u300d\u306e\u7528\u8a9e\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u7b2c15\u53f7\u306f\u3001\u300c\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5831\u916c\u300d\u306b\u3064\u3044\u3066\u3001\u81ea\u793e\u3084\u89aa\u4f1a\u793e\u7b49\uff08\u89aa\u4f1a\u793e\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\uff09\u306e\u682a\u4fa1\u3084\u696d\u7e3e\u306b\u9023\u52d5\u3057\u3066\u3001\u682a\u5f0f\u6570\u53c8\u306f\u91d1\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u7d66\u4ed8\u3055\u308c\u308b\u696d\u52d9\u57f7\u884c\u3084\u52b4\u50cd\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3067\u3042\u308a\u3001\u5f79\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u682a\u4fa1\u4e0a\u6607\u3084\u696d\u7e3e\u5411\u4e0a\u3078\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4ed8\u4e0e\u3059\u308b\u6027\u683c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3044\u308b\uff08\u300c\u2161\u3000\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e8b\u9805\u306e\u6982\u8981\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u3007<\/span>\u5f79\u54e1\u8cde\u4e0e<\/h4>\n<p>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yakuin.pdf\" target=\"_blank\">\u5f79\u54e1\u8cde\u4e0e\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff14\u53f7\uff09\u3067\u306f\u3001\u5f79\u54e1\u5831\u916c\u306f\u3001\u78ba\u5b9a\u5831\u916c\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u3068\u696d\u7e3e\u9023\u52d5\u578b\u5831\u916c\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u304c\u3001\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u306b\u304b\u308f\u308a\u306f\u306a\u304f\u3001\u4f1a\u8a08\u4e0a\u306f\u3001\u3044\u305a\u308c\u3082\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3068\u3057\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u5f79\u54e1\u8cde\u4e0e\u306f\u3001\u7d4c\u6e08\u7684\u5b9f\u614b\u3068\u3057\u3066\u306f\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u696d\u7e3e\u9023\u52d5\u578b\u5831\u916c\u3068\u540c\u69d8\u306e\u6027\u683c\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff0812\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u898b\u89e3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u4f1a\u793e\u6cd5361\u6761\u3067\u306f\u3001\u53d6\u7de0\u5f79\u306e\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\u3092\u300c\u5831\u916c\u7b49\u300d\u3068\u3057\u3001\u5b9a\u6b3e\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u5b9a\u3081\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u5b9a\u3081\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5361\u6761\uff09\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u5f79\u54e1\u5831\u916c\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u53d6\u308a\u4e0a\u3052\u3001\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u3068\u3068\u3082\u306b\u3001\u6df7\u540c\u3057\u304c\u3061\u306a\u300c\u5831\u916c\u7b49\u300d\u306b\u95a2\u3059\u308b\u7528\u8a9e\u3082\u4e01\u5be7\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304f\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":[178,167,182,290],"tags":[524,362,337,128],"backnumber":[2153],"series":[788],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:05:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/256683"}],"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=256683"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/256683\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=256683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=256683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=256683"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=256683"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=256683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}