{"id":261111,"date":"2023-03-16T10:13:56","date_gmt":"2023-03-16T01:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261111"},"modified":"2023-03-15T15:09:18","modified_gmt":"2023-03-15T06:09:18","slug":"institutional-accounting-article-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-43\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c41\u56de\u3011\u300c\uff11\u3064\u306e\u30df\u30b9\u3092\u898b\u3064\u3051\u308b\u6a5f\u4f1a\u306f\u8907\u6570\u3042\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c41\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff11\u3064\u306e\u30df\u30b9\u3092\u898b\u3064\u3051\u308b\u6a5f\u4f1a\u306f\u8907\u6570\u3042\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6094\u3084\u307e\u308c\u308b\u57fa\u672c\u7684\u30df\u30b9<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><strong>\u3010\u4e8b\u4f8b41\uff0d\uff11\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u81ea\u5df1\u682a\u5f0f\u306e\u9805\u76ee\u304c\u8a18\u8f09\u6f0f\u308c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261113\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1.png\" alt=\"\" width=\"1544\" height=\"1796\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1.png 1544w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1-258x300.png 258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1-880x1024.png 880w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1-768x893.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1-1320x1536.png 1320w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-1-600x698.png 600w\" sizes=\"(max-width: 1544px) 100vw, 1544px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/stock\/meeting\/main\/010\/teaserItems1\/00\/linkList\/0\/link\/1112.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c71\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b41\uff0d\uff11\u3011<\/span>\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30df\u30b9\u4e8b\u4f8b\u3067\u3059\u3002\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u3092\u8a18\u8f09\u3057\u5fd8\u308c\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012022\u5e74\uff15\u670827\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u3092\u516c\u8868\u3057\uff08\u62db\u96c6\u901a\u77e5\u306e\u65e5\u4ed8\u306f2022\u5e74\uff16\u6708\uff13\u65e5\uff09\u30012022\u5e74\uff16\u6708\uff16\u65e5\u4ed8\u3067\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/news-7553587987256888881\/main\/0\/link\/1234.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u3057\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u4eba\u9593\u306e\u4f5c\u696d\u306a\u306e\u3067\u3001\u3053\u306e\u624b\u306e\u30df\u30b9\u306f\u3088\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u57fa\u672c\u7684\u30df\u30b9\u304c\u5916\u90e8\u516c\u8868\u524d\u306b\u767a\u898b\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306f\u6094\u3084\u307e\u308c\u308b\u3068\u3053\u308d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5b9f\u969b\u3001\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306f\u3001\u30df\u30b9\u306b\u6c17\u304c\u3064\u304f\u6a5f\u4f1a\u306f\u8907\u6570\u3042\u308a\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u3001\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u7570\u5e38\u691c\u77e5<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<br \/>\n\u3042\u308b\u3079\u304d\u6b8b\u9ad8\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u8a08\u7b97\u304c\u5408\u308f\u306a\u3044\u306e\u306f\u5f53\u7136\u3067\u3059\u3002\u6b21\u306e\u56f3\u306e\u3068\u304a\u308a\u3001\u8d64\u67a0\u3067\u56f2\u3063\u305f\u9805\u76ee\u306e\u5408\u8a08\u304c\u682a\u4e3b\u8cc7\u672c\u306e\u5408\u8a08\u5024\u306b\u5408\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261112\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2.png\" alt=\"\" width=\"450\" height=\"372\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2.png 958w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2-300x248.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2-768x635.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis41-2-600x496.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/news-7553587987256888881\/main\/0\/link\/1234.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c71\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u8a02\u6b63\u306e\u304a\u77e5\u3089\u305b\uff082022\u5e74\uff16\u6708\uff16\u65e5\uff09<\/a>\u300d\u3088\u308a\u629c\u7c8b\u3057\u7b46\u8005\u52a0\u7b46<\/span><\/p>\n<p>\u3067\u304d\u3042\u304c\u3063\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066\u3001\u8a08\u7b97\u6a5f\u3092\u4f7f\u3063\u3066\u624b\u3067\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3057\u3066\u3044\u308c\u3070\u3001\u4f55\u304b\u304c\u304a\u304b\u3057\u3044\u3068\u6c17\u304c\u3064\u3044\u305f\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u304c\u8907\u6570\u7b87\u6240\u3067\u53ef\u80fd<\/strong><\/h4>\n<p>\u6b21\u306f\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<br \/>\n\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c36\u56de\u3011\u300c\u300c\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u3092\u5b9f\u8df5\u305b\u3088\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-74\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c36\u56de\u3011<\/a>\u3067\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u7570\u306a\u308b\u66f8\u985e\u306e\u4e00\u81f4\u3059\u3079\u304d\u6570\u5024\u7b49\u3092\u7a81\u5408\u3059\u308b\u3068\u3044\u3046\u30c1\u30a7\u30c3\u30af\u65b9\u6cd5\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u3010\u7b2c36\u56de\u3011\u306e\u8aac\u660e\u3067\u4f7f\u3063\u305f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u3082\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u306b\u4fc2\u308b\u30df\u30b9\u3067\u3057\u305f\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b36\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3057\u3066\u30df\u30b9\u3092\u767a\u898b\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3057\u305f\u304c\u3001\u4eca\u56de\u3082\u540c\u3058\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b41\uff0d\uff11\u3011<\/span>\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\uff08\u79d1\u76ee\u3068\u91d1\u984d\uff09\u3092\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u672b\u6b8b\u9ad8\u3068\u7a81\u5408\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u81ea\u5df1\u682a\u5f0f\u306e\u9805\u76ee\u304c\u306a\u3044\u3053\u3068\u306b\u6c17\u304c\u3064\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3067\u304d\u308b\u7b87\u6240\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306e\u6ce8\u8a18\u3067\u3059\u3002\u300c\u2165\uff0e\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306b\u300c\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3051\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u682a\u5f0f\u6570\u300d\u304c\u6ce8\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/auto_20220526558445\/pdfFile.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u672c\u4e8b\u4f8b\u306e\u4f1a\u793e\u306e\u500b\u5225\u6ce8\u8a18\u8868<\/a>\u306b\u306f\u3001\u300c\u666e\u901a\u682a\u5f0f6,330,932\u682a\u300d\u3068\u6ce8\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u682a\u5f0f\u6570\u3060\u3051\u3067\u3042\u3063\u3066\u3001\u671f\u672b\u6b8b\u9ad8\u306f\u8f09\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u6570\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u304c\u4f55\u304b\u3057\u3089\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u79d1\u76ee\u3068\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u308f\u304b\u308a\u307e\u3059\u3002\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306f\u9805\u76ee\u81ea\u4f53\u304c\u629c\u3051\u843d\u3061\u3066\u3044\u305f\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u3053\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3067\u7570\u5e38\u306b\u6c17\u304c\u3064\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u958b\u793a\u306f\u4ed6\u306e\u7b87\u6240\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\uff11\u3064\u3067\u3042\u308b\u4e8b\u696d\u5831\u544a\u3067\u3059\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u306e\u4f1a\u793e\u306e\u5834\u5408\u3001<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/auto_20220526558444\/pdfFile.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u5831\u544a<\/a>\u306e\u300c\uff12\uff0e\u4f1a\u793e\u306e\u682a\u5f0f\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff082022\u5e74\uff13\u670831\u65e5\u73fe\u5728\uff09\u300d\u306b\u3001\u671f\u672b\u306e\u81ea\u5df1\u682a\u5f0f\u6570\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u540c\u69d8\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3067\u3001\u7570\u5e38\u306b\u6c17\u304c\u3064\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5c11\u3005\u3057\u3064\u3053\u3044\u3067\u3059\u304c\u3001\u3082\u3046\uff11\u30f6\u6240\u3060\u3051\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3067\u304d\u308b\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/auto_20220526558444\/pdfFile.pdf#page=44\" target=\"_blank\" rel=\"noopener\">\u9023\u7d50\u8a08\u7b97\u66f8\u985e<\/a>\u3092\u4f5c\u6210\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u3061\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u307f\u308b\u3068\u3001\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3059\u308b\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b41\uff0d\uff11\u3011<\/span>\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u8a02\u6b63\u3055\u308c\u308b\u524d\u306e\u6bb5\u968e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u614b\u3060\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\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<ul>\n<li><strong>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868<\/strong>\uff1a\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8<span style=\"border-bottom: solid 1px #b22222;\">\u3042\u308a<\/span><\/li>\n<li><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong>\uff1a\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8<span style=\"border-bottom: solid 1px #333399;\">\u306a\u3057<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u72b6\u614b\u304c\u610f\u5473\u3059\u308b\u3053\u3068\u306f\u3001\u300c\u89aa\u4f1a\u793e\u306f\u81ea\u5df1\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u53c8\u306f\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304c\u5f53\u8a72\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u73fe\u6cc1\u304c\u305d\u308c\u3067\u9593\u9055\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3001\u3055\u307b\u3069\u96e3\u3057\u3044\u3053\u3068\u3067\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3084\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3053\u3068\u3067\u3001\uff11\u3064\u306e\u30df\u30b9\u306b\u3064\u3044\u3066\u8907\u6570\u30eb\u30fc\u30c8\u3067\u7570\u5e38\u3092\u691c\u51fa\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u3010\u4e8b\u4f8b41\uff0d\uff11\u3011\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30df\u30b9\u4e8b\u4f8b\u3067\u3059\u3002\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u3092\u8a18\u8f09\u3057\u5fd8\u308c\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\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":[178,488,167,182,290,232],"tags":[333,611,503],"backnumber":[2216],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 10:46:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261111"}],"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=261111"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261111\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261111"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261111"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}