{"id":258947,"date":"2022-08-04T10:12:45","date_gmt":"2022-08-04T01:12:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258947"},"modified":"2022-08-05T04:04:19","modified_gmt":"2022-08-04T19:04:19","slug":"accounting-article-131","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-131\/","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\u7b2c29\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\uff14\uff1a\u6848\u4ef6\u898f\u6a21\u5225\u306b\u6d3b\u7528\u3057\u3088\u3046\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\u7b2c29\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\uff14\uff1a\u6848\u4ef6\u898f\u6a21\u5225\u306b\u6d3b\u7528\u3057\u3088\u3046\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>\uff11\u3000\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u4f4d\u7f6e\u3065\u3051<\/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\u7b2c28\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\uff13\uff1a\u5931\u6557\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u2462\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-128\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c28\u56de\u3011<\/a>\u307e\u3067\uff13\u56de\u306b\u308f\u305f\u308a\u3001\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\" rel=\"noopener\">\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u4e3b\u306b\u4e2d\u5c0f\uff2d\uff06\uff21\u306e\u5f53\u4e8b\u4f01\u696d\u3067\u3042\u308b\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u4f01\u696d\u304c\uff2d\uff06\uff21\u5168\u822c\u3001\uff30\uff2d\uff29<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u6bb5\u968e\u3067\u906d\u9047\u3059\u308b\u5931\u6557\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3001\uff2d\uff06\uff21\u306e\u6210\u529f\u306b\u6b20\u304b\u305b\u306a\u3044\u5bfe\u5fdc\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000Post Merger Integration\u306e\u7565\u8a9e\u3067\u3001\u72ed\u7fa9\u306b\u306f\u3001\u300c\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306e\u4e00\u5b9a\u671f\u9593\u5185\u306b\u884c\u3046\u7d4c\u55b6\u7d71\u5408\u4f5c\u696d\u300d\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\uff2d\uff06\uff21\u6210\u7acb\u524d\u5f8c\u306e\u300c\u7d99\u7d9a\u7684\u306a\u53d6\u7d44\u3092\u542b\u3081\u305f\u30d7\u30ed\u30bb\u30b9\u5168\u822c\uff08\uff30\uff2d\uff29\u30d7\u30ed\u30bb\u30b9\uff09\u300d\u3092\u4e2d\u5c0f\uff30\uff2d\uff29\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\uff08<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=8\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff17\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/span><\/p>\n<p>\u5931\u6557\u4e8b\u4f8b\u306b\u57fa\u3065\u304f\uff30\uff2d\uff29\u306e\u53d6\u7d44\u30dd\u30a4\u30f3\u30c8\u306e\u7d39\u4ecb\u306f\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u67f1\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u304c\u77e5\u308a\u305f\u3044\uff30\uff2d\uff29\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u7b56\u306f\u3053\u308c\u3060\u3051\u3067\u5341\u5206\u306b\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u306f\u3001\u3053\u308c\u4ee5\u5916\u306b\u3082\u5b9f\u969b\u306e\uff30\uff2d\uff29\u5b9f\u52d9\u306b\u304a\u3044\u3066\u6d3b\u7528\u3067\u304d\u308b\u5185\u5bb9\u304c\u8c4a\u5bcc\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u69cb\u6210\u3092\u8e0f\u307e\u3048\u3066\u3001\u6848\u4ef6\u306e\u898f\u6a21\u306b\u7740\u76ee\u3057\u3066\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6d3b\u7528\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u300c\u8cb7\u3044\u624b\uff08\u8b72\u53d7\u5074\uff09\u304c\uff2d\uff06\uff21\u5f8c\u306e\uff30\uff2d\uff29\u306e\u53d6\u7d44\u3092\u9069\u5207\u306b\u9032\u3081\u308b\u305f\u3081\u306e\u624b\u5f15\u304d\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4e3b\u306b\u8cb7\u3044\u624b\u306b\u3088\u308b\u6d3b\u7528\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u58f2\u308a\u624b\u306b\u306f\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2019\/03\/20200331001\/20200331001-2.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u304c\u5225\u9014\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4f75\u305b\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u53cc\u65b9\u306e\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\u304c\u3088\u308a\u5186\u6ed1\u306b\u9032\u3080\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7121\u8ad6\u3001\u58f2\u308a\u624b\u304b\u3089\u3059\u308c\u3070\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u3092\u3069\u3046\u898b\u308b\u304b\u3001\u3068\u3044\u3046\u70b9\u306b\u6c17\u3065\u3051\u307e\u3059\u306e\u3067\u3001\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u3082\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u7167\u3059\u308b\u306e\u306f\u6709\u76ca\u3067\u3059\u3002<\/p>\n<p>\u652f\u63f4\u6a5f\u95a2\u306a\u3069\u306b\u3068\u3063\u3066\u306f\u3001\u5404\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898f\u6a21\u3084\uff2d\uff06\uff21\u306e\u30b9\u30c6\u30fc\u30b8\u306b\u6cbf\u3063\u305f\u52a9\u8a00\u306b\u5f79\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258268\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-1.png\" alt=\"\" width=\"433\" height=\"332\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-1.png 722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-1-300x230.png 300w\" sizes=\"(max-width: 433px) 100vw, 433px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6848\u4ef6\uff08\u4f01\u696d\uff09\u898f\u6a21\u306b\u3088\u308b\u6d3b\u7528<\/strong><\/h4>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u3084\u6848\u4ef6\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u53c2\u7167\u3001\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u5927\u304d\u304f\u57fa\u790e\u7de8\u3068\u767a\u5c55\u7de8\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6848\u4ef6\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258269\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-2.png\" alt=\"\" width=\"650\" height=\"155\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-2.png 1099w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-2-300x71.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-2-1024x244.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><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=30\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d29\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>\u2460\u5c0f\u898f\u6a21\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u4e3b\u306b\u57fa\u790e\u7de8\u3092\u3001\u2461\u4e2d\u898f\u6a21\u30fb\u5927\u898f\u6a21\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u57fa\u790e\u7de8\u306b\u52a0\u3048\u3066\u767a\u5c55\u7de8\u306e\u53c2\u7167\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u2460\u3068\u2461\u306e\u4e2d\u9593\u306b\u4f4d\u7f6e\u3059\u308b\u898f\u6a21\u306e\u6848\u4ef6\u306e\u5834\u5408\u306f\u53c2\u7167\u7b87\u6240\u306e\u5224\u65ad\u306b\u8ff7\u3044\u307e\u3059\u3057\u3001\u8cb7\u3044\u624b\u304c\u4e2d\u898f\u6a21\u30fb\u5927\u898f\u6a21\u3067\u3042\u3063\u3066\u3082\u58f2\u308a\u624b\u304c\u5c0f\u898f\u6a21\u306e\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u5fc5\u305a\u3057\u3082\u753b\u4e00\u7684\u306a\u9069\u7528\u304c\u5f53\u3066\u306f\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258270\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-3.png\" alt=\"\" width=\"650\" height=\"121\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-3.png 1363w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-3-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-3-1024x190.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u4e00\u4f8b\u3067\u3059\u304c\u3001\u4e0a\u8868\u306e\u3088\u3046\u306b\uff2d\uff06\uff21\u5bfe\u8c61\u306e\u5404\u4f01\u696d\u306e\u898f\u6a21\u611f\u3092\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u60f3\u5b9a\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306b\u5f53\u3066\u306f\u3081\u305f\u4e0a\u3067\u5404\u793e\u306e\u72b6\u6cc1\u306b\u3088\u308a\u30d5\u30a3\u30c3\u30c8\u3059\u308b\u7b87\u6240\u3092\u53c2\u7167\u30fb\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3084\u3001\u7d71\u5408\u5f8c\u306e\u7d44\u7e54\u304c\u76ee\u6307\u3059\u898f\u6a21\u611f\u3092\u8003\u616e\u3057\u3066\u53c2\u7167\u7b87\u6240\u3092\u63a2\u3059\u65b9\u6cd5\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8868\u306e\u5834\u5408\u3001\u8cb7\u3044\u624b\u304c\u5c0f\u898f\u6a21\u3068\u4e2d\u898f\u6a21\u30fb\u5927\u898f\u6a21\u306e\u9593\u306e\u58f2\u4e0a\u9ad8\u306b\u4f4d\u7f6e\u3057\u3001\u58f2\u308a\u624b\u306f\u5c0f\u898f\u6a21\u6848\u4ef6\u3068\u3044\u3046\u60f3\u5b9a\u3067\u3059\u304b\u3089\u3001\u57fa\u672c\u7684\u306b\u306f\u57fa\u790e\u7de8\u3092\u53c2\u7167\u3057\u3066\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7d71\u5408\u5f8c\u306e\u7d44\u7e54\u304c\u76ee\u6307\u3059\u898f\u6a21\u611f\u3092\u52d8\u6848\u3057\u3064\u3064\u767a\u5c55\u7de8\u3082\u4f75\u305b\u3066\u53c2\u7167\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u6d3b\u7528\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u306f\u3001\u5229\u7528\u30b7\u30fc\u30f3\u5225\u306b\u8a72\u5f53\u7b87\u6240\u304c\u793a\u3055\u308c\u3066\u304a\u308a\uff08<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=3\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff12\uff5e\uff14\u30da\u30fc\u30b8<\/a>\uff09\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898f\u6a21\u3092\u554f\u308f\u305a\u53c2\u7167\u3057\u305f\u3044\u300c\uff30\uff2d\uff29\u3068\u306f\u4f55\u304b\u3092\u7406\u89e3\u3057\u305f\u3044\u65b9\u3078\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u5404\u8a72\u5f53\u7b87\u6240\u306e\u307b\u304b\u3001\u300c\u6bd4\u8f03\u7684\u5c0f\u898f\u6a21\u306a\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\uff30\uff2d\uff29\u306b\u53d6\u308a\u7d44\u3082\u3046\u3068\u3059\u308b\u65b9\u3001\u53ca\u3073\u652f\u63f4\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u65b9\u3078\u300d\u300c\u6bd4\u8f03\u7684\u5927\u898f\u6a21\u306a\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\uff30\uff2d\uff29\u306b\u53d6\u308a\u7d44\u3082\u3046\u3068\u3059\u308b\u65b9\u3001\u53ca\u3073\u652f\u63f4\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u65b9\u3078\u300d\u3068\u3044\u3063\u305f\u6848\u4ef6\u898f\u6a21\u306b\u5fdc\u3058\u305f\u8a72\u5f53\u7b87\u6240\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304b\u3089\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898f\u6a21\u611f\u3092\u3042\u308b\u7a0b\u5ea6\u7d5e\u308a\u8fbc\u3081\u308c\u3070\u3001\u6700\u77ed\u8ddd\u96e2\u3067\u52b9\u679c\u7684\u306a\u5bfe\u5fdc\u7b56\u306e\u7d39\u4ecb\u3001\u8aac\u660e\u306b\u305f\u3069\u308a\u7740\u3051\u308b\u3088\u3046\u306b\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u652f\u63f4\u6a5f\u95a2\u306b\u306f\u3001\u3053\u308c\u3089\u3068\u306f\u5225\u306b\u300c\uff30\uff2d\uff29\u3078\u306e\u652f\u63f4\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u65b9\u3078\u300d\u3068\u3059\u308b\u8a72\u5f53\u7b87\u6240\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u6a5f\u95a2\u306b\u5fdc\u3058\u305f\u5bfe\u5fdc\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u898b\u3064\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u69cb\u6210<\/strong><\/h4>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u76ee\u6b21\u306a\u3069\u304b\u3089\u3001\u6848\u4ef6\u898f\u6a21\u5225\u306b\u3069\u3053\u3092\u53c2\u7167\u3059\u308c\u3070\u3088\u3044\u304b\u3092\u793a\u3057\u307e\u3057\u305f\u3002\u79c1\u898b\u3092\u542b\u307f\u307e\u3059\u304c\u3001\u30b0\u30ec\u30fc\u306e\u90e8\u5206\u304c\u53c2\u7167\u3092\u52e7\u3081\u308b\u7b87\u6240\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-4-1-.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258567\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-4-1-.png\" alt=\"\" width=\"650\" height=\"377\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-4-1-.png 1301w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-4-1--300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-4-1--1024x594.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u7b2c\uff11\u7ae0\u3067\u306f\u3001\u6848\u4ef6\u898f\u6a21\u3084\u5bfe\u8c61\u4f01\u696d\u306e\u5225\u306a\u304f\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u306e\u5168\u4f53\u50cf\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\uff2d\uff06\uff21\u5168\u4f53\u306e\u6d41\u308c\u3084\u3001\u6d41\u308c\u306e\u4e2d\u3067\u306e\u5bfe\u5fdc\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3067\u304d\u307e\u3059\u306e\u3067\u4e00\u8aad\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u7b2c\uff12\u7ae0\u3067\u6848\u4ef6\u898f\u6a21\u3084\u5bfe\u8c61\u4f01\u696d\u306b\u5fdc\u3058\u305f\uff30\uff2d\uff29\u63a8\u9032\u4f53\u5236\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\uff2d\uff06\uff21\u306e\u6210\u529f\u306b\u5411\u3051\u3066\u3001\uff30\uff2d\uff29\u306b\u3042\u305f\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308c\u3070\u3088\u3044\u304b\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u306f\u3001\u6848\u4ef6\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u57fa\u790e\u7de8\u30fb\u767a\u5c55\u7de8\u306e\u3069\u3061\u3089\u304b\u3001\u3042\u308b\u3044\u306f\u3069\u3061\u3089\u3082\u53c2\u7167\u3059\u308c\u3070\u3001\uff30\uff2d\uff29\u306e\u53d6\u7d44\u306b\u5411\u3051\u305f\u30dd\u30a4\u30f3\u30c8\u304c\u52b9\u679c\u7684\u306b\u3064\u304b\u3081\u308b\u69cb\u6210\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u63f4\u6a5f\u95a2\u306f\u3001\u95a2\u308f\u308b\u6848\u4ef6\u898f\u6a21\u306b\u5fdc\u3058\u305f\u8a72\u5f53\u7b87\u6240\u3092\u53c2\u7167\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u3010\u57fa\u790e\u7de8\u3011\u3068\u3010\u767a\u5c55\u7de8\u3011\u306e\u69cb\u6210<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u57fa\u790e\u7de8\u306e\u5c0f\u76ee\u6b21<\/strong><\/h4>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/download\/pmi_guideline.pdf#page=41\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258273\" title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-5.png\" alt=\"\" width=\"650\" height=\"373\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-5.png 1547w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-5-300x172.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-5-1024x587.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><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=41\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d40\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u57fa\u790e\u7de8\u3067\u306f\u3001\u95a2\u4fc2\u8005\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306e\u69cb\u7bc9\u306e\u4e2d\u3067\u3082\u8b72\u6e21\u5074\uff08\u58f2\u308a\u624b\uff09\u306e\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u3078\u306e\u5bfe\u5fdc\u3092\u30e1\u30a4\u30f3\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u5c0f\u898f\u6a21\u6848\u4ef6\u3067\u306f\u3001\u58f2\u308a\u624b\u306e\u7d4c\u55b6\u8005\u3042\u3063\u3066\u306e\uff2d\uff06\uff21\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u512a\u5148\u9806\u4f4d\u3082\u300c\u7d4c\u55b6\u8005 \uff1e \u30ad\u30fc\u30d1\u30fc\u30bd\u30f3 \uff1e \u5f93\u696d\u54e1\u300d\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304b\u3089\u3001\u300c\u8ab0\u306b\u300d\u300c\u3044\u3064\u300d\u300c\u4f55\u3092\u300d\u3059\u308c\u3070\u3088\u3044\u304b\u3092\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u3063\u3066\u62bc\u3055\u3048\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u629c\u3051\u843d\u3061\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u53d6\u5f15\u5148\u3084\u53d6\u5f15\u5148\u4ee5\u5916\u306e\u5916\u90e8\u95a2\u4fc2\u8005\u3068\u306e\u95a2\u4fc2\u69cb\u7bc9\u3092\u758e\u304b\u306b\u3057\u306a\u3044\u3068\u3044\u3046\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258274\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-6.png\" alt=\"\" width=\"496\" height=\"260\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-6.png 1033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-6-300x157.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-6-1024x536.png 1024w\" sizes=\"(max-width: 496px) 100vw, 496px\" \/><\/a><\/p>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u3053\u306e\u70b9\u3082\u30d5\u30a9\u30ed\u30fc\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53d6\u5f15\u5148\u3001\u53d6\u5f15\u5148\u4ee5\u5916\u306e\u5916\u90e8\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u6020\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u4f1a\u793e\u3092\u8cb7\u3063\u305f\u306e\u306f\u3088\u3044\u304c\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u7d99\u7d9a\u304c\u56f0\u96e3\u306b\u306a\u308a\u671f\u5f85\u3057\u305f\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u5f97\u3089\u308c\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u72b6\u6cc1\u306b\u306a\u308b\u3079\u304f\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u767a\u5c55\u7de8\u306e\u5c0f\u76ee\u6b21<\/strong><\/h4>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/download\/pmi_guideline.pdf#page=59\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258275\" title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-7.png\" alt=\"\" width=\"650\" height=\"839\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-7.png 1569w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-7-232x300.png 232w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/ma-mikata29-7-793x1024.png 793w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><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=59\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d58\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u767a\u5c55\u7de8\u3067\u306f\u3001\u57fa\u790e\u7de8\u3067\u300c\u4e8b\u696d\u306e\u5186\u6ed1\u306a\u5f15\u7d99\u304e\u300d\u306e\u307f\u306e\u8a18\u8f09\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u696d\u52d9\u7d71\u5408\u306e\u9818\u57df\u306b\u95a2\u3057\u3066\u3001\u30b7\u30ca\u30b8\u30fc\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306e\u4e8b\u696d\u6a5f\u80fd\u306e\u3042\u308a\u65b9\u3068\u3001\u300c\u4eba\u4e8b\u30fb\u52b4\u52d9\u5206\u91ce\u300d\u300c\u4f1a\u8a08\u30fb\u8ca1\u52d9\u5206\u91ce\u300d\u300c\u6cd5\u52d9\u5206\u91ce\u300d\u300c\uff29\uff34\u30b7\u30b9\u30c6\u30e0\u5206\u91ce\u300d\u305d\u308c\u305e\u308c\u306e\u7ba1\u7406\u6a5f\u80fd\u3054\u3068\u306e\u7d71\u5408\u5f8c\u306e\u4ed5\u7d44\u307f\u3065\u304f\u308a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7db2\u7f85\u7684\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u7d71\u5408\u306e\u9818\u57df\u306b\u304a\u3044\u3066\u3082\u3001\u57fa\u790e\u7de8\u306e\u300c\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u306e\u78ba\u7acb\u300d\u306b\u52a0\u3048\u3066\u300c\u7d4c\u55b6\u4f53\u5236\u306e\u78ba\u7acb\u300d\u300c\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u4ed5\u7d44\u307f\u306e\u6574\u5099\u300d\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u3088\u308a\u7d44\u7e54\u7684\u306a\u7d4c\u55b6\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3053\u3068\u304b\u3089\u3001\u767a\u5c55\u7de8\u3067\u306f\u57fa\u790e\u7de8\u306b\u6bd4\u3079\u3066\u3001\u3088\u308a\u6210\u9577\u5fd7\u5411\u578b\u306e\uff2d\uff06\uff21\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u306e\u304c\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u3001\u5c0f\u898f\u6a21\u6848\u4ef6\u306e\uff2d\uff06\uff21\u3067\u3042\u3063\u3066\u3082\u3001\u6301\u7d9a\u578b\u306e\uff2d\uff06\uff21\u3067\u306f\u306a\u304f\u6210\u9577\u578b\u306e\uff2d\uff06\uff21\u3092\u5fd7\u5411\u3059\u308b\u306a\u3089\u3070\u3001\u767a\u5c55\u7de8\u3092\u6d3b\u7528\u3057\u305f\u5bfe\u5fdc\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306f\u3001\u3053\u308c\u307e\u3067\u5bfe\u7b56\u306e\u5fc5\u8981\u6027\u304c\u8a8d\u8b58\u3055\u308c\u306a\u304c\u3089\u3082\u3001\u3055\u307b\u3069\u91cd\u8996\u3055\u308c\u3066\u3053\u306a\u304b\u3063\u305f\uff30\uff2d\uff29\u306b\u3064\u3044\u3066\u4f53\u7cfb\u5316\u3092\u679c\u305f\u3057\u305f\u6307\u91dd\u3067\u3059\u3002\u5358\u306b\u3001\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306b\u6d3b\u7528\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\uff2d\uff06\uff21\u306e\u76ee\u7684\u306b\u304b\u306a\u3063\u305f\u76f8\u624b\u5148\u3092\u63a2\u3059\u305f\u3081\u306e\u30d2\u30f3\u30c8\u306b\u3082\u306a\u308b\u3082\u306e\u3067\u3059\u304b\u3089\u3001\uff2d\uff06\uff21\u306e\u524d\u6bb5\u968e\u3001\uff2d\uff06\uff21\u306e\u76f8\u624b\u63a2\u3057\u306e\u6bb5\u968e\u304b\u3089\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u5927\u3044\u306b\u8003\u3048\u3089\u308c\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    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Integration\u306e\u7565\u8a9e\u3067\u3001\u72ed\u7fa9\u306b\u306f\u3001\u300c\uff2d\uff06\uff21\u6210\u7acb\u5f8c\u306e\u4e00\u5b9a\u671f\u9593\u5185\u306b\u884c\u3046\u7d4c\u55b6\u7d71\u5408\u4f5c\u696d\u300d\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\uff2d\uff06\uff21\u6210\u7acb\u524d\u5f8c\u306e\u300c\u7d99\u7d9a\u7684\u306a\u53d6\u7d44\u3092\u542b\u3081\u305f\u30d7\u30ed\u30bb\u30b9\u5168\u822c\uff08\uff30\uff2d\uff29\u30d7\u30ed\u30bb\u30b9\uff09\u300d\u3092\u4e2d\u5c0f\uff30\uff2d\uff29\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\uff30\uff2d\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff17\u30da\u30fc\u30b8\uff09\u3002<br 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