{"id":260609,"date":"2023-01-10T10:15:12","date_gmt":"2023-01-10T01:15:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260609"},"modified":"2023-01-10T10:06:03","modified_gmt":"2023-01-10T01:06:03","slug":"audit-report-207","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-207\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304cKAM\u306e\u4e8b\u4f8b\u5206\u6790\uff082021.4\uff5e2022.3\uff09\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u8868\uff5eKAM\u306b\u4fc2\u308b\u5b9f\u52d9\u306e\u53c2\u8003\u3068\u306a\u308b\u5168\u4f53\u7684\u306a\u50be\u5411\u3001\u8a18\u8f09\u4e0a\u306e\u5de5\u592b\u7b49\u3092\u53ce\u9332\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u304cKAM\u306e\u4e8b\u4f8b\u5206\u6790\uff082021.4\uff5e2022.3\uff09\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eKAM\u306b\u4fc2\u308b\u5b9f\u52d9\u306e\u53c2\u8003\u3068\u306a\u308b\u5168\u4f53\u7684\u306a\u50be\u5411\u3001\u8a18\u8f09\u4e0a\u306e\u5de5\u592b\u7b49\u3092\u53ce\u9332\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\u5e7412\u670823\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2022\u5e7412\u670826\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8701\u7814\u7a76\u6587\u66f8\u7b2c\uff12\u53f7\u300c\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306e\u4e8b\u4f8b\u5206\u6790\uff082021\u5e74\uff14\u6708\uff5e2022\u5e74\uff13\u6708\u671f\uff09\u30ec\u30dd\u30fc\u30c8\uff08\u7814\u7a76\u6587\u66f8\uff09\u300d\u3092\u516c\u8868\u3057\u305f\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\/20221226cgi.html\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8701\u7814\u7a76\u6587\u66f8\u7b2c\uff12\u53f7\u300c\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306e\u4e8b\u4f8b\u5206\u6790\uff082021\u5e74\uff14\u6708\uff5e2022\u5e74\uff13\u6708\u671f\uff09\u30ec\u30dd\u30fc\u30c8\uff08\u7814\u7a76\u6587\u66f8\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u30012022\u5e74\uff13\u6708\u671f\u3067\u5f37\u5236\u9069\u7528\uff12\u5e74\u76ee\u3068\u306a\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08Key Audit Matters\uff1aKAM\uff09\u306b\u3064\u3044\u3066\u5206\u6790\u3092\u884c\u3063\u305f\u3082\u306e\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\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000KAM\u306e\u500b\u6570\u30fb\u6587\u5b57\u6570\u306b\u4fc2\u308b\u5b9a\u91cf\u5206\u6790<\/strong><\/h4>\n<p>2022\u5e74\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\uff08\u9023\u7d50\uff09\u306eKAM\u306e\u500b\u6570\u306f\u3001\uff11\u500b\u3068\u3059\u308b\u4f1a\u793e\u304c\u6700\u3082\u591a\u304f\u30011,569\u793e\u3067\u3042\u3063\u305f\u3002\uff11\u793e\u5f53\u305f\u308a\u306e\u5e73\u5747\u500b\u6570\u306f\u30011.29\u500b\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>2022\u5e74\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\uff08\u9023\u7d50\uff09\u306eKAM\u306e\u6587\u5b57\u6570\u306e\u5e73\u5747\u306f\u30011,248\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u4f01\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u6570\u30fb\u6587\u5b57\u6570\u3068\u3082\u306b\u5897\u52a0\u3059\u308b\u50be\u5411\u304c\u898b\u3089\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f1a\u8a08\u57fa\u6e96\u5225\u50be\u5411\u306e\u5206\u6790\uff08\u65e5\u672c\u57fa\u6e96\u3001IFRS\u3001\u7c73\u56fd\u57fa\u6e96\uff09\u3001\u76e3\u67fb\u6cd5\u4eba\u898f\u6a21\u5225\u50be\u5411\u306e\u5206\u6790\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65e9\u671f\u9069\u7528\u4f1a\u793e\u306eKAM\u306b\u4fc2\u308b\u5206\u6790<\/strong><\/h4>\n<p>\u65e9\u671f\u9069\u7528\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\uff11\u5e74\u76ee\u306b\u304b\u3051\u3066\u5927\u304d\u306a\u6587\u5b57\u6570\u306e\u5909\u5316\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5f37\u5236\u9069\u7528\uff11\u5e74\u76ee\u304b\u3089\uff12\u5e74\u76ee\u306b\u304b\u3051\u3066\u306e\u5909\u5316\u3082\u5c11\u306a\u3044\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u305f\u304c\u3001\u4e8b\u4f8b\u306e\u4e2d\u306b\u306f\u3001\u5f37\u5236\u9069\u7528\uff11\u5e74\u76ee\u304b\u3089\uff12\u5e74\u76ee\u306b\u304b\u3051\u3066\u5927\u304d\u304f\u6587\u5b57\u6570\u304c\u5897\u52a0\u3057\u305f\u3082\u306e\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>KAM\u306e\u5185\u5bb9\u53ca\u3073\u6c7a\u5b9a\u7406\u7531\u306b\u304a\u3051\u308b\u4e8b\u6848\u306e\u5177\u4f53\u7684\u306a\u8aac\u660e\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u8aac\u660e\u3001\u9078\u5b9a\u7406\u7531\u306e\u8aac\u660e\u3084\u3001\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u304a\u3051\u308b\u624b\u7d9a\u306e\u8aac\u660e\u306a\u3069\u306e\u8ffd\u52a0\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5f37\u5236\u9069\u7528\uff11\u5e74\u76ee\u306b\u516c\u8868\u3055\u308c\u305f\u4ed6\u793e\u4e8b\u4f8b\u304c\u5f71\u97ff\u3057\u305f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u63a8\u5bdf\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53ce\u76ca\u8a8d\u8b58\u95a2\u9023\u306e\u5206\u6790<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u30002022\u5e74\uff13\u6708\u671f\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\uff11\u5e74\u76ee\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u304cKAM\u306b\u9078\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u52a0\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u3092KAM\u3068\u3059\u308b\u5834\u5408\u306e\u8a18\u8f09\u3068\u3057\u3066\u306f\u3001\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u8a8d\u8b58\u3059\u308b\u53ce\u76ca\u304c\u9078\u3070\u308c\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u305d\u306e\u5834\u5408\u306e\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u8a18\u8ff0\u304c\u5177\u4f53\u7684\u3067\u3042\u308b\u4e8b\u4f8b\u304c\u591a\u304b\u3063\u305f\u3002\u7279\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3051\u308b\uff29\uff34\u7d71\u5236\u306b\u95a2\u3059\u308b\u8a18\u8f09\u304c\u591a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5f71\u97ff\u984d\u3092KAM\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u591a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\uff29\uff34\u95a2\u9023\u306e\u5206\u6790<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u3001\u696d\u754c\u7279\u6709\u306e\u30ea\u30b9\u30af\u5bfe\u5fdc\u3001\u56fa\u5b9a\u8cc7\u7523\u30fb\u306e\u308c\u3093\u306e\u6e1b\u640d\u306a\u3069\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u696d\u7a2e\u5225\u306b\u5206\u6790\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u9023\u3057\u3066\uff29\uff34\u8a55\u4fa1\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u91d1\u878d\u6a5f\u95a2\u3084\u5efa\u8a2d\u696d\u4ee5\u5916\u306b\u3082\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u7279\u5fb4\uff08\u5358\u4fa1\u306f\u9ad8\u304f\u306a\u3044\u304c\u3001\u53d6\u5f15\u6570\u304c\u591a\u3044\u7b49\uff09\u3092\u8aac\u660e\u3057\u305f\u4e0a\u3067\u3001\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\u306b\u5f53\u305f\u3063\u3066\uff29\uff34\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u9ad8\u3044\u3053\u3068\u3092KAM\u306e\u9078\u5b9a\u7406\u7531\u306e\u4e2d\u3067\u8a18\u8f09\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u300c\u57fa\u5e79\u30b7\u30b9\u30c6\u30e0\u306e\u5165\u66ff\u300d\u300c\u30b5\u30a4\u30d0\u30fc\u653b\u6483\u3092\u53d7\u3051\u305f\u4f1a\u793e\u306e\u969c\u5bb3\u5bfe\u5fdc\u300d\u304c\u30c6\u30fc\u30de\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4e0d\u6b63\u95a2\u9023\u306e\u5206\u6790<\/strong><\/h4>\n<p>\u4e0d\u6b63\uff08\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u3084\u8cc7\u7523\u306e\u6d41\u7528\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u306e\u3042\u308b13\u4ef6\u3092\u5206\u6790\u3057\u305f\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\uff12\u3064\u306e\u3044\u305a\u308c\u304b\u3001\u53c8\u306f\u4e21\u65b9\u3092KAM\u306e\u5185\u5bb9\u3068\u3057\u3066\u3044\u305f\u3068\u306e\u3053\u3068\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e0d\u6b63\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u53d6\u5f15\u3084\u5185\u90e8\u7d71\u5236\u4e0a\u306e\u91cd\u8981\u306a\u4e0d\u5099\u304c\u95a2\u9023\u3059\u308b\u53d6\u5f15\u3092KAM\u3068\u3057\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4e0d\u6b63\u8abf\u67fb\u306e\u7db2\u7f85\u6027\u3001\u865a\u507d\u8868\u793a\u306e\u4fee\u6b63\u306e\u7db2\u7f85\u6027\u3092KAM\u3068\u3057\u305f\u3082\u306e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u5206\u6790<\/strong><\/h4>\n<p>\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u3064\u3044\u3066\u3001KAM\u306e\u6c7a\u5b9a\u7406\u7531\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u3001\u53c8\u306f\u4e21\u65b9\u3068\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u3063\u305f\u3068\u306e\u3053\u3068\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4e8b\u696d\u8a08\u753b\u306b\u542b\u307e\u308c\u308b\u91cd\u8981\u306a\u4eee\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8cc7\u91d1\u8abf\u9054\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u652f\u63f4\u306e\u7d99\u7d9a\u306e\u53ef\u80fd\u6027<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u5206\u6790<\/strong><\/h4>\n<p>KAM\u306e\u6c7a\u5b9a\u7406\u7531\u306b\u3064\u3044\u3066\u300c\u6c17\u5019\u5909\u52d5\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u7528\u3044\u3066\u3044\u308b\u4e8b\u4f8b\u3092\u7cbe\u67fb\u3057\u305f\u9650\u308a\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u306b\u95a2\u3059\u308bKAM\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u306a\u4eee\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e0d\u78ba\u5b9f\u6027\u306e\u9ad8\u3044\u8981\u56e0\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u300c\u6c17\u5019\u5909\u52d5\u300d\u3084\u300c\u6c17\u5019\u5909\u52d5\u5bfe\u5fdc\u300d\u306b\u8a00\u53ca\u3057\u3066\u3044\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u306a\u4eee\u5b9a\u3078\u306e\u5bfe\u5fdc\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u5916\u90e8\u6a5f\u95a2\u304c\u767a\u884c\u3057\u305f\u30ec\u30dd\u30fc\u30c8\u3068\u306e\u6bd4\u8f03\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u591a\u3044\u304c\u3001\u5f53\u8a72\u30ec\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u6c17\u5019\u5909\u52d5\u5bfe\u5fdc\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306b\u8a00\u53ca\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u306f\uff11\u4ef6\u3060\u3051\u3067\u3042\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u540c\u4e00\u696d\u7a2e\u5185\u3067\u306e\u540c\u4e00\u8ad6\u70b9\uff08\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\uff09\u306b\u4fc2\u308b\u5206\u6790<\/strong><\/h4>\n<p>\u5efa\u8a2d\u696d\u306b\u304a\u3051\u308b\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306b\u3064\u3044\u3066\u5206\u6790\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u9069\u7528\u4f1a\u793e\uff082022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\uff09\u53ca\u3073\u672a\u9069\u7528\u4f1a\u793e\uff082022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u4ee5\u5916\uff09\u306e\u4f1a\u793e\u306e\u3046\u3061\u3001\u5efa\u8a2d\u696d\u3067\u5171\u901a\u7684\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u300c\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u300d\u3068\u3044\u3046\u7528\u8a9e\u306e\u8a18\u8f09\u306e\u3042\u308b25\u4ef6\u3092\u7cbe\u67fb\u3057\u305f\u9650\u308a\u306b\u304a\u3044\u3066\u306f\u3001\u5404\u793e\u3068\u3082\u4e8b\u696d\u306e\u7279\u6027\u3084\u76e3\u67fb\u624b\u7d9a\u306e\u7279\u5fb4\u3092\u8e0f\u307e\u3048\u3001KAM\u306e\u8a18\u8f09\u3092\u5de5\u592b\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u304c\u591a\u304f\u898b\u3089\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u6539\u5584\u306e\u4f59\u5730\u306e\u3042\u308bKAM\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u306e\u3042\u308bKAM\u3001\u307e\u305f\u306f\u3001\u5229\u7528\u8005\u306e\u7406\u89e3\u306e\u305f\u3081\u306e\u5341\u5206\u6027\u3092\u5099\u3048\u3066\u3044\u306a\u3044KAM\u306e\u8a18\u8f09\u3082\u898b\u3089\u308c\u305f\u3068\u306e\u3053\u3068\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000KAM\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ad6\u70b9\u304c\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u91cd\u8981\u306a\u4eee\u5b9a\u3092\u7279\u5b9a\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u9805\u756a\u53f7\u306e\u5f15\u7528\u306e\u307f\u3067\u3001\u500b\u3005\u306e\u4f01\u696d\u306e\u72b6\u6cc1\u3084KAM\u306e\u9078\u5b9a\u7406\u7531\u3068\u306e\u95a2\u9023\u6027\u306e\u8aac\u660e\u306b\u6b20\u304f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u8aac\u660e\u306a\u3057\u306b\u76e3\u67fb\u306e\u5c02\u9580\u7528\u8a9e\u3092\u305d\u306e\u307e\u307eKAM\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000KAM\u306e\u6c7a\u5b9a\u7406\u7531\u3068\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306e\u8a18\u8f09\u304c\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u4f1a\u793e\u306e\u624b\u7d9a\u3068\u76e3\u67fb\u4eba\u306e\u624b\u7d9a\u3092\u6df7\u540c\u3057\u3066KAM\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2022\u5e7412\u670823\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2022\u5e7412\u670826\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8701\u7814\u7a76\u6587\u66f8\u7b2c\uff12\u53f7\u300c\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306e\u4e8b\u4f8b\u5206\u6790\uff082021\u5e74\uff14\u6708\uff5e2022\u5e74\uff13\u6708\u671f\uff09\u30ec\u30dd\u30fc\u30c8\uff08\u7814\u7a76\u6587\u66f8\uff09\u300d\u3092\u516c\u8868\u3057\u305f\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":[511,535,316,128],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 12:44:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260609"}],"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=260609"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260609\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260609"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260609"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}