{"id":259714,"date":"2022-10-18T11:55:06","date_gmt":"2022-10-18T02:55:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259714"},"modified":"2022-10-18T11:55:06","modified_gmt":"2022-10-18T02:55:06","slug":"audit-report-196","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-196\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5927\u898f\u6a21\u76e3\u67fb\u6cd5\u4eba\u4ee5\u5916\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u305f\u54c1\u8cea\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u306e\u516c\u958b\u8349\u6848\u3092JICPA\u304c\u516c\u8868\uff5e\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u306b\u5f53\u305f\u3063\u3066\u306e\u624b\u9806\u3084\u6587\u66f8\u3001\u69d8\u5f0f\u4f8b\u7b49\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5927\u898f\u6a21\u76e3\u67fb\u6cd5\u4eba\u4ee5\u5916\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u305f<br \/>\n\u54c1\u8cea\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u306e\u516c\u958b\u8349\u6848\u3092JICPA\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u306b\u5f53\u305f\u3063\u3066\u306e\u624b\u9806\u3084\u6587\u66f8\u3001\u69d8\u5f0f\u4f8b\u7b49\u793a\u3059\uff5e<\/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;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2022 \u5e7410 \u670817 \u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20221017edg.html\" target=\"_blank\" rel=\"noopener\">\u300c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u30012021\u5e7411\u670816\u65e5\u306b\u6539\u8a02\u3055\u308c\u305f\u300c\u76e3\u67fb\u306b\u95a2\u3059\u308b\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u300d\u306b\u304a\u3044\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u5f53\u305f\u3063\u3066\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u3084\u6587\u66f8\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u3042\u308b\u3002\u69d8\u5f0f\u4f8b\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u4e0a\u306e\u5927\u898f\u6a21\u76e3\u67fb\u6cd5\u4eba\u4ee5\u5916\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2022\u5e7411\u670823\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u8981\u306a\u6982\u5ff5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5bfe\u8c61\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\uff11\u3064\u306e\u4f8b\u793a\u306b\u3059\u304e\u305a\u3001\u6b21\u306e\u4e8b\u9805\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u3042\u3089\u3086\u308b\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u691c\u8a0e\u3059\u308b\u4e8b\u9805\u3092\u7db2\u7f85\u7684\u306b\u793a\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u3001\u7279\u5b9a\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u306f\u9069\u5408\u3057\u306a\u3044\u4e8b\u9805\u3082\u3042\u308a\u5f97\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6a19\u6e96\u7684\u306a\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u5f53\u305f\u3063\u3066\u306e\u6a19\u6e96\u7684\u306a\u69d8\u5f0f\u306b\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u306e\u57fa\u6e96\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u54e1\u304c\u9075\u5b88\u3059\u3079\u304d\u57fa\u6e96\u7b49\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30ea\u30b9\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/h4>\n<p>\u76e3\u67fb\u4e8b\u52d9\u6240\u81ea\u3089\u304c\u3001\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u9805\u76ee\u3054\u3068\u306b\u9054\u6210\u3059\u3079\u304d\u54c1\u8cea\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3001\u5f53\u8a72\u54c1\u8cea\u76ee\u6a19\u306e\u9054\u6210\u3092\u963b\u5bb3\u3057\u5f97\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u3001\u8a55\u4fa1\u3057\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u65b9\u91dd\u53c8\u306f\u624b\u7d9a\u3092\u5b9a\u3081\u3001\u3053\u308c\u3092\u5b9f\u65bd\u3059\u308b\u3068\u3044\u3046\u3001\u30ea\u30b9\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u57fa\u3065\u304f\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0<\/strong><\/h4>\n<p>\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u6574\u5099\u53ca\u3073\u904b\u7528\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u53ca\u3073\u5c02\u9580\u8981\u54e1\u304c\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u57fa\u6e96\u53ca\u3073\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u7b49\u306b\u5f93\u3063\u3066\u81ea\u3089\u306e\u8cac\u4efb\u3092\u679c\u305f\u3059\u3068\u3068\u3082\u306b\u3001\u5f53\u8a72\u57fa\u6e96\u53ca\u3073\u6cd5\u4ee4\u7b49\u306b\u5f93\u3063\u3066\u76e3\u67fb\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u53c8\u306f\u76e3\u67fb\u8cac\u4efb\u8005\u304c\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u6210\u8981\u7d20<\/strong><\/h4>\n<p>\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4ee5\u4e0b\u306e\uff19\u9805\u76ee\u306e\u69cb\u6210\u8981\u7d20\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u30ea\u30b9\u30af\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u30ac\u30d0\u30ca\u30f3\u30b9\u53ca\u3073\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u8077\u696d\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u76e3\u67fb\u5951\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u53ca\u3073\u66f4\u65b0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u696d\u52d9\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u696d\u52d9\u904b\u55b6\u306b\u95a2\u3059\u308b\u8cc7\u6e90<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2466<\/span>\u3000\u60c5\u5831\u3068\u4f1d\u9054<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2467<\/span>\u3000\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u6539\u5584\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2468<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u9593\u306e\u5f15\u7d99\u304e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u54c1\u8cea\u76ee\u6a19\u306e\u8a2d\u5b9a<\/strong><\/h4>\n<p>\u54c1\u8cea\u76ee\u6a19\u3068\u306f\u3001\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u6210\u8981\u7d20\u306b\u3064\u3044\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u9054\u6210\u3059\u3079\u304d\u6210\u679c\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#006400;\">\u2460<\/span>\u3000\u54c1\u8cea\u76ee\u6a19\u306e\u9054\u6210\u3092\u963b\u5bb3\u3057\u5f97\u308b\u72b6\u6cc1\u3001\u4e8b\u8c61\u3001\u74b0\u5883\u53c8\u306f\u884c\u52d5\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\uff08\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u8907\u96d1\u3055\u3068\u904b\u55b6\u4e0a\u306e\u7279\u5fb4\u306a\u3069\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000<span style=\"color: #006400;\">\u2460<\/span>\u306b\u898f\u5b9a\u3055\u308c\u308b\u6761\u4ef6\u3001\u4e8b\u8c61\u3001\u72b6\u6cc1\u53c8\u306f\u884c\u52d5\u306e\u6709\u7121\u304c\u3001\u54c1\u8cea\u76ee\u6a19\u306e\u9054\u6210\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u3001\u307e\u305f\u3069\u306e\u7a0b\u5ea6\u3001\u963b\u5bb3\u3057\u5f97\u308b\u304b\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9<\/strong><\/h4>\n<p>\u5404\u76e3\u67fb\u4e8b\u52d9\u6240\u306f\u3001\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u5099\u3001\u904b\u7528\u3057\u3001\u305d\u306e\u7d50\u679c\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u3065\u304f\u308a\u3001\u5be9\u67fb\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u69d8\u3005\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u8a08\u753b\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u6700\u9ad8\u8cac\u4efb\u8005\u306f\u3001\u793e\u54e1\u4f1a\u7b49\u306e\u6c7a\u5b9a\u3092\u8e0f\u307e\u3048\u3066\u3001\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u8a08\u753b\u3092\u5b9a\u3081\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u628a\u63e1\u3055\u308c\u305f\u4e0d\u5099\u3078\u306e\u5bfe\u5fdc\u53ca\u3073\u662f\u6b63<\/strong><\/h4>\n<p>\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6574\u5099\u72b6\u6cc1\u306e\u628a\u63e1\u306e\u904e\u7a0b\u3067\u628a\u63e1\u3055\u308c\u305f\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u4e0d\u5099\u306b\u306f\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u56f3\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u3092\u53d6\u308a\u5dfb\u304f\u5185\u5916\u306e\u74b0\u5883\u5909\u5316\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u3001\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u76e3\u67fb\u4e8b\u52d9\u6240\u3092\u53d6\u308a\u5dfb\u304f\u5185\u5916\u306e\u74b0\u5883\u5909\u5316\u306b\u3088\u3063\u3066\u3001\u54c1\u8cea\u76ee\u6a19\u306e\u8ffd\u52a0\u3001\u54c1\u8cea\u30ea\u30b9\u30af\u3084\u5bfe\u5fdc\u306e\u8ffd\u52a0\u53c8\u306f\u4fee\u6b63\u306e\u5fc5\u8981\u6027\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2022 \u5e7410 \u670817 \u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\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":[370,178,180,235,167,289],"tags":[535,316,128],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:21:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259714"}],"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=259714"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259714\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259714"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259714"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}