{"id":261114,"date":"2023-03-23T10:12:23","date_gmt":"2023-03-23T01:12:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261114"},"modified":"2023-03-22T13:42:11","modified_gmt":"2023-03-22T04:42:11","slug":"institutional-accounting-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-44\/","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\u7b2c42\u56de\u3011\u300c\u9023\u7d50PL\u3067\u3088\u304f\u8d77\u3053\u308b\u5358\u7d14\u30df\u30b9\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\u7b2c42\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9023\u7d50PL\u3067\u3088\u304f\u8d77\u3053\u308b\u5358\u7d14\u30df\u30b9\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\u3053\u3053\u306f\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/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<br \/>\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\u4f8b42\uff0d\uff11\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u5f53\u671f\u7d14\u5229\u76ca\u6570\u5024\u306e\u5165\u529b\u30df\u30b9\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-mis42-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261115\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1.png\" alt=\"\" width=\"1441\" height=\"837\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1.png 1441w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1-1024x595.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1-768x446.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-1-600x349.png 600w\" sizes=\"(max-width: 1441px) 100vw, 1441px\" \/><\/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\u30ad\u30fc\u30a6\u30a7\u30a2\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c57\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff08\u8a02\u6b63\u524d\u306e\u3082\u306e\uff09\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b42\uff0d\uff11\u3011<\/span>\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30df\u30b9\u4e8b\u4f8b\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e0b\u306e\u65b9\u306b\u3042\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u5165\u529b\u30df\u30b9\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\uff18\u65e5\uff09\u30012022\u5e74\uff16\u670816\u65e5\u4ed8\u3067\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c556,045\u300d\u3092\u300c566,045\u300d\u3068\u8aa4\u5165\u529b\u3057\u3066\u3057\u307e\u3063\u305f\u3082\u306e\u3067\u3001\u660e\u3089\u304b\u306b\u5358\u7d14\u306a\u30df\u30b9\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6570\u5b57\u306e\u4e26\u3073\u9806\u3067\u5165\u529b\u30df\u30b9\u304c\u8d77\u3053\u308b\u4f8b\u306f\u3001\u672c\u9023\u8f09\u3067\u3082\u3059\u3067\u306b\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\uff08<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\u7b2c22\u56de\u3011\u300c\u5358\u7d14\u306a\u30df\u30b9\u307b\u3069\u9632\u304e\u306b\u304f\u3044\uff5e\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-25\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c22\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b22\uff0d\uff12\u3011<\/span>\uff09\u3002\u8ab0\u3057\u3082\u8eab\u306b\u899a\u3048\u304c\u3042\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4eca\u56de\u7740\u76ee\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u306f\u3001\u6570\u5b57\u306e\u4e26\u3073\u9806\u3067\u306f\u306a\u304f\u3001\u30df\u30b9\u304c\u8d77\u304d\u305f\u5834\u6240\u306e\u65b9\u3067\u3059\u3002\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3067\u3042\u308a\u3001\u3053\u306e\u5834\u6240\u306f\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5225\u306e\u4f1a\u793e\u3067\u540c\u3058\u30df\u30b9<\/strong><\/h4>\n<p>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3067\u30df\u30b9\u304c\u8d77\u304d\u305f\u4f8b\u3092\u3082\u3046\uff11\u3064\u7d39\u4ecb\u3057\u3066\u304a\u304d\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\u4f8b42\uff0d\uff12\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u5f53\u671f\u7d14\u5229\u76ca\u306e\u6b04\u306b\u6cd5\u4eba\u7a0e\u7b49\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\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-mis42-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261116\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2.png\" alt=\"\" width=\"1095\" height=\"639\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2.png 1095w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2-1024x598.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2-768x448.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis42-2-600x350.png 600w\" sizes=\"(max-width: 1095px) 100vw, 1095px\" \/><\/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\u682a\u5f0f\u4f1a\u793e\u30a8\u30f3\u30d7\u30e9\u30b9\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30a8\u30f3\u30d7\u30e9\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.enplas.co.jp\/jp\/wp-content\/uploads\/2022\/06\/20220603j.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c61\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b42\uff0d\uff12\u3011<\/span>\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u6b04\u306b\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012022\u5e74\uff16\u6708\uff13\u65e5\u4ed8\u3067\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u3092\u516c\u8868\u3057\u30012022\u5e74\uff16\u670810\u65e5\u4ed8\u3067\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092<a title=\"\u682a\u5f0f\u4f1a\u793e\u30a8\u30f3\u30d7\u30e9\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.enplas.co.jp\/jp\/wp-content\/uploads\/2022\/06\/20220613.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u3057\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u4e00\u756a\u4e0b\u306e\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u6b63\u3057\u3044\u306e\u3067\u3001\u305d\u3053\u306b\u81f3\u308b\u8a08\u7b97\u904e\u7a0b\u306e\u8868\u793a\u306e\u4ed5\u65b9\u3092\u3046\u3063\u304b\u308a\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3067\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306f\u78ba\u304b\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u308f\u305a\u304b\uff12\u4e8b\u4f8b\u3067\u3059\u304c\u3001\u5225\u306e\u4f1a\u793e\u3067\u540c\u3058\u7b87\u6240\u306e\u9593\u9055\u3044\u304c\u8d77\u304d\u305f\u3053\u3068\u306f\u6ce8\u76ee\u306b\u5024\u3057\u307e\u3059\u3002\u540c\u69d8\u306e\u4e8b\u4f8b\u3092\u904e\u53bb\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u96c6\u8a08\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7b46\u8005\u306e\u7d4c\u9a13\u7684\u306b\u306f\u3001\u3053\u3053\u306f\u9593\u9055\u3044\u3084\u3059\u3044\u7b87\u6240\u3060\u3068\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3053\u3053\u3067\u30df\u30b9\u304c\u8d77\u3053\u308b\u7406\u7531\u306f\uff1f<\/strong><\/h4>\n<p>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3067\u5358\u7d14\u306a\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u7406\u7531\u3092\u8003\u3048\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\uff12\u3064\u601d\u3044\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e00\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\u95a2\u5fc3\u306e\u4f4e\u3044\u9805\u76ee\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b42\uff0d\uff12\u3011<\/span>\u3092\u898b\u308b\u3068\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u672b\u5c3e\u306e\u9805\u76ee\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u672b\u5c3e\u306e\u9805\u76ee\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3067\u3042\u308a\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306f\u305d\u3053\u306b\u81f3\u308b\u9014\u4e2d\u6bb5\u968e\u306e\u5229\u76ca\u306b\u3059\u304e\u306a\u3044\u306e\u3067\u3059\u3002\u53b3\u5bc6\u306b\u8868\u73fe\u3059\u308b\u306a\u3089\u3001\u7a0e\u5f15\u5f8c\u304b\u3064\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u63a7\u9664\u524d\u306e\u5229\u76ca\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: 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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>\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3067\u3059\u304c\u3001\u8981\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306e\u6570\u5024\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u4ed6\u306e\u7b87\u6240\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u7b2c\u4e00\u306e\u7406\u7531\u3067\u8ff0\u3079\u305f\u3053\u3068\u3068\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u95a2\u5fc3\u306e\u4f4e\u3044\u9805\u76ee\u306a\u306e\u3067\u3001\u4e8b\u696d\u5831\u544a\u7b49\u3067\u8a00\u53ca\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u3001\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3059\u308b\u76f8\u624b\u7b87\u6240\u304c\u306a\u3044\u306e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8907\u6570\u306e\u7d4c\u8def\u3067\u6570\u5024\u306e\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308b\u6a5f\u4f1a\u304c\u306a\u304f\u3001\u30df\u30b9\u3092\u898b\u9003\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3053\u3053\u3067\u8d77\u3053\u308b\u30df\u30b9\u3092\u516c\u8868\u524d\u306b\u767a\u898b\u3059\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u95a2\u5fc3\u306e\u4f4e\u3044\u9805\u76ee\u3068\u306f\u3044\u3048\u3001\u6c7a\u7b97\u66f8\u672c\u4f53\u306e\u6570\u5b57\u306a\u306e\u3067\u3001\u30df\u30b9\u306f\u958b\u793a\u66f8\u985e\u3068\u3057\u3066\u81f4\u547d\u7684\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9f\u306b\u3044\u3048\u308b\u3053\u3068\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6700\u4f4e\u3067\u3082\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u306f\u884c\u3046\u3079\u304d<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u4e0a\u8a18\uff12\u3064\u306e\u4e8b\u4f8b\u306f\u3044\u305a\u308c\u3082\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u767a\u898b\u53ef\u80fd\u3067\u3059\u3002\u3042\u3068\u306f\u3001\u300c\u3053\u306e\u7b87\u6240\u306f\u9593\u9055\u3044\u3084\u3059\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u982d\u306b\u5165\u308c\u305f\u4e0a\u3067\u3001\u4f5c\u6210\u30fb\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3044\u304f\u3053\u3068\u3067\u3059\u3002\u4eba\u9593\u306e\u9650\u3089\u308c\u305f\u6ce8\u610f\u529b\u3092\u9593\u9055\u3044\u3084\u3059\u3044\u7b87\u6240\u306b\u96c6\u4e2d\u3057\u3066\u6295\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u30df\u30b9\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\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>\u5358\u7d14\u306a\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u7b87\u6240\u3092\u982d\u306b\u5165\u308c\u3066\u4f5c\u696d\u3059\u308b\u3068\u3001\u30df\u30b9\u306b\u6c17\u4ed8\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u307e\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<\/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>\u300c556,045\u300d\u3092\u300c566,045\u300d\u3068\u8aa4\u5165\u529b\u3057\u3066\u3057\u307e\u3063\u305f\u3082\u306e\u3067\u3001\u660e\u3089\u304b\u306b\u5358\u7d14\u306a\u30df\u30b9\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6570\u5b57\u306e\u4e26\u3073\u9806\u3067\u5165\u529b\u30df\u30b9\u304c\u8d77\u3053\u308b\u4f8b\u306f\u3001\u672c\u9023\u8f09\u3067\u3082\u3059\u3067\u306b\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\uff08\u3010\u7b2c22\u56de\u3011\u306e\u3010\u4e8b\u4f8b22\uff0d\uff12\u3011\uff09\u3002\u8ab0\u3057\u3082\u8eab\u306b\u899a\u3048\u304c\u3042\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4eca\u56de\u7740\u76ee\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u306f\u3001\u6570\u5b57\u306e\u4e26\u3073\u9806\u3067\u306f\u306a\u304f\u3001\u30df\u30b9\u304c\u8d77\u304d\u305f\u5834\u6240\u306e\u65b9\u3067\u3059\u3002\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3067\u3042\u308a\u3001\u3053\u306e\u5834\u6240\u306f\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u308b\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":[2217],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-01 01:07:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261114"}],"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=261114"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261114\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261114"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261114"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}