{"id":260661,"date":"2023-01-12T10:30:02","date_gmt":"2023-01-12T01:30:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260661"},"modified":"2023-01-12T10:31:22","modified_gmt":"2023-01-12T01:31:22","slug":"information-584","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-584\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.502\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/themes\/professionjournal\/images\/20190327_pj-top_banner.png\" alt=\"\" width=\"650\" height=\"80\" \/><\/a><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-75728\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/pj-image2.png\" alt=\"\" width=\"650\" height=\"433\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>\uff12\uff10\uff12\uff13\u5e74\uff11\u6708\uff11\uff12\u65e5\uff08\u6728\uff09AM\uff11\uff10:\uff13\uff10\u3001<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><a title=\"Profession Journal No.502\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=502&amp;magazine_date=20230112\" target=\"_blank\" rel=\"noopener\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.\uff15\uff10\uff12<\/a>\u3092\u516c\u958b\uff01<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u30a2\u30af\u30bb\u30b9\u597d\u8abf\u306e\u9023\u8f09\u300e<strong>\u4ee4\u548c\uff14\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong>\u300f\u306f\u7b2c\uff12\u56de\u304c\u516c\u958b\u3002\u7b2c\uff12\u56de\u3067\u306f\u3001<strong>\u3053\u3053\u6570\u5e74\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u3084\u69d8\u5f0f\u306e\u4e00\u90e8\u5909\u66f4\u306a\u3069<\/strong>\u3092\u6539\u3081\u3066\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3002\u6700\u8fd1\u306e\u6539\u6b63\u306b\u4f34\u3046\u91cd\u8981\u4e8b\u9805\u3092\u6574\u7406\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u3092\u4e07\u5168\u306a\u72b6\u614b\u3067<a title=\"\u4ee4\u548c\uff14\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u6700\u8fd1\u306e\u6539\u6b63\u4e8b\u9805\u7b49\u306e\u518d\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-615\/\" target=\"_blank\" rel=\"noopener\">\u8fce\u3048\u307e\u3057\u3087\u3046<\/a>\uff08\u7be0\u85e4\u6566\u5b50\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\uff09\u3002<\/p>\n<p><strong>\u300c\u4e0d\u78ba\u5b9a\u6982\u5ff5\u300d\u3092\u542b\u3080\u4ee3\u8868\u7684\u306a\u7a0e\u6cd5\u898f\u5b9a\u306e\u8ab2\u7a0e\u8981\u4ef6<\/strong>\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u304c\u63a1\u7528\u3059\u308b\u6cd5\u4ee4\u89e3\u91c8\u306e\u51fa\u6240\u3092\u3001\u4e8b\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3059\u308b\u65b0\u9023\u8f09\u300e<strong>\u3008\u4e8b\u4f8b\u304b\u3089\u7406\u89e3\u3059\u308b\u3009\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u57fa\u6e96<\/strong>\u300f\u304c\u4eca\u53f7\u3088\u308a<a title=\"\u3008\u4e8b\u4f8b\u304b\u3089\u7406\u89e3\u3059\u308b\u3009\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u57fa\u6e96\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c65\u6761\u7b2c\uff14\u9805\u7b2c\uff11\u53f7\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306e\u30cf\u30fc\u30c9\u30eb\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-176\/\" target=\"_blank\" rel=\"noopener\">\u958b\u59cb\u3067\u3059<\/a>\uff08\u5927\u6a4b\u8aa0\u4e00\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\uff09\u3002<\/p>\n<p>\u7c73\u6fa4\u52dd\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u306e\u9577\u671f\u4eba\u6c17\u9023\u8f09\u300e<strong>\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080<\/strong>\u300f\u3067\u306f\u3001\u524d\u5e74\u306e\u307e\u3068\u3081\u3068\u3057\u3066\u3001<strong>2022\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u6574\u7406\u30fb\u5206\u6790<\/strong>\u3002\u4eca\u5f8c\u306e\u4e0d\u6b63\u4e88\u9632\u7b56\u3092\u7acb\u6848\u3059\u308b\u3046\u3048\u3067\u3082\u53c2\u8003\u3068\u306a\u308b\u3001\u6700\u8fd1\u306e\u4f1a\u8a08\u4e0d\u6b63\u306e\u614b\u69d8\u7b49\u306e\u50be\u5411\u3092\u672c\u7a3f\u3067<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c136\u56de\u3011\u300c2022\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-160\/\" target=\"_blank\" rel=\"noopener\">\u304a\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046<\/a>\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; 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line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007<span style=\"color: #432f2f;\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/span><\/strong>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000&#x27a1; \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">&#x27a1;<\/span>\u3088\u304f\u3042\u308b\u8cea\u554f\uff08\uff26\uff21\uff31\uff09\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\" target=\"_blank\" rel=\"noopener\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u30a2\u30af\u30bb\u30b9\u597d\u8abf\u306e\u9023\u8f09\u300e\u4ee4\u548c\uff14\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300f\u306f\u7b2c\uff12\u56de\u304c\u516c\u958b\u3002\u7b2c\uff12\u56de\u3067\u306f\u3001\u3053\u3053\u6570\u5e74\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u3084\u69d8\u5f0f\u306e\u4e00\u90e8\u5909\u66f4\u306a\u3069\u3092\u6539\u3081\u3066\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3002\u6700\u8fd1\u306e\u6539\u6b63\u306b\u4f34\u3046\u91cd\u8981\u4e8b\u9805\u3092\u6574\u7406\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u3092\u4e07\u5168\u306a\u72b6\u614b\u3067\u8fce\u3048\u307e\u3057\u3087\u3046\uff08\u7be0\u85e4\u6566\u5b50\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\uff09\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-16 20:46:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260661"}],"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=260661"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260661\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260661"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260661"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}