{"id":261431,"date":"2023-04-06T10:13:41","date_gmt":"2023-04-06T01:13:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261431"},"modified":"2023-04-05T20:59:58","modified_gmt":"2023-04-05T11:59:58","slug":"accounting-article-151","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-151\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c37\u56de\u3011\u300c\u58f2\u308a\u624b\u304c\u6c17\u306b\u3057\u305f\u3044\u8ca1\u52d9\u72b6\u6cc1\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u524d\u7de8\uff09\u300d\uff5e\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306b\u3057\u305f\u3044\u516c\u958b\u60c5\u5831\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c37\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u58f2\u308a\u624b\u304c\u6c17\u306b\u3057\u305f\u3044\u8ca1\u52d9\u72b6\u6cc1\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u524d\u7de8\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306b\u3057\u305f\u3044\u516c\u958b\u60c5\u5831\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u8ca1\u52d9\u5206\u6790\u306e\u898b\u65b9\u3092\u77e5\u308a\u3001\u826f\u3044\u58f2\u308a\u624b\u63a2\u3057\u306e\u30d2\u30f3\u30c8\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u81ea\u8eab\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u3001\u6539\u5584\u3068\uff2d\uff06\uff21\u306b\u5411\u3051\u305f\u30d2\u30f3\u30c8\u3092\u5f97\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3093\u3067\u3001\uff2d\uff06\uff21\u306e\u52a9\u8a00\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u898b\u65b9\u3068\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u3063\u3066\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u58f2\u308a\u624b\u3092\u5ba2\u89b3\u7684\u306b\u8a3a\u65ad\u3059\u308b<\/strong><\/h4>\n<p>\u8ca1\u52d9\u72b6\u6cc1\u304c\u904e\u5e74\u5ea6\u306b\u6bd4\u3079\u3066\u826f\u3044\u304b\u60aa\u3044\u304b\u3001\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u826f\u3044\u304b\u60aa\u3044\u304b\u3092\u77e5\u308b\u306b\u306f\u3001\u6c7a\u7b97\u66f8\u3092\u4f7f\u3063\u305f\u8ca1\u52d9\u5206\u6790\u304c\u3088\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u8cb7\u3044\u624b\u304c\u3001\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u30b1\u30fc\u30b9\u306f\u3042\u307e\u308a\u898b\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u5ba2\u89b3\u8996\u3059\u308b\u306b\u306f\u8ca1\u52d9\u5206\u6790\u304c\u52b9\u679c\u7684\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u81ea\u8eab\u3082\u3001\uff2d\uff06\uff21\u306b\u3042\u305f\u3063\u3066\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u6709\u76ca\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u58f2\u308a\u624b\u81ea\u8eab\u3092\u5ba2\u89b3\u7684\u306b\u8a3a\u65ad\u3059\u308b\u305f\u3081\u306b\u6709\u7528\u3068\u601d\u308f\u308c\u308b\u516c\u958b\u60c5\u5831\u3068\u3001\u305d\u306e\u60c5\u5831\u3067\u63b2\u8f09\u3055\u308c\u308b\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u3092\u4e2d\u5fc3\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6bd4\u8f03\u5bfe\u8c61\u306f\u3060\u308c\u304b<\/strong><\/h4>\n<p>\u300c\u58f2\u308a\u624b\u306f\u30fb\u30fb\u30fb\u300d\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u58f2\u308a\u624b\u3068\u6bd4\u8f03\u3067\u304d\u308b\u76f8\u624b\u304c\u5fc5\u8981\u3067\u3059\u3002\u6bd4\u8f03\u5bfe\u8c61\u306f\u6570\u591a\u3042\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001\u5927\u304d\u306a\u62ec\u308a\u3067\u6349\u3048\u3066\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u58f2\u308a\u624b\uff09\u300d\u3001\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u4ed6\u793e\uff09\u300d\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u516c\u958b\u60c5\u5831\uff09\u300d\u306e\uff13\u3064\u306e\u8996\u70b9\u3067\u8003\u3048\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261432 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1.png\" alt=\"\" width=\"1429\" height=\"877\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1.png 1429w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1-300x184.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1-1024x628.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1-768x471.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/ma-mikata37-1-600x368.png 600w\" sizes=\"(max-width: 1429px) 100vw, 1429px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u58f2\u308a\u624b\uff09\u300d<\/strong><\/h4>\n<p>\u58f2\u308a\u624b\u81ea\u8eab\u3092\u58f2\u308a\u624b\u3068\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u6642\u7cfb\u5217\u3092\u8ffd\u3046\u3001\u6539\u5584\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3001\u8a08\u753b\u306b\u5bfe\u3059\u308b\u9032\u6357\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u306a\u3069\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7279\u306b\u7d4c\u55b6\u6307\u6a19\u3092\u9078\u3073\u307e\u305b\u3093\u304c\u3001\u3069\u3061\u3089\u304b\u3068\u3044\u3046\u3068\u3001P\/L\uff08\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u306e\u6570\u5024\u3092\u63a8\u79fb\u3067\u8ffd\u3046\u969b\u306b\u9069\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u4ed6\u793e\uff09\u300d<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u306e\u6bb5\u968e\u3067\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3088\u308a\u3082\u3001\u65e5\u9803\u304b\u3089\u540c\u696d\u4ed6\u793e\u3092\u610f\u8b58\u3057\u3066\u7d4c\u55b6\u3059\u308b\u4e2d\u3067\u4ed6\u793e\u3068\u6bd4\u8f03\u3057\u3001\u5404\u7a2e\u306e\u7d4c\u55b6\u6307\u6a19\u3088\u308a\u3001\u8db3\u5143\u306e\u7d4c\u55b6\u74b0\u5883\u3084\u7af6\u4e89\u4e0a\u306e\u512a\u4f4d\u6027\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306fB\/S\u3088\u308a\u3082P\/L\u95a2\u9023\u6307\u6a19\u3092\u591a\u304f\u7528\u3044\u308b\u5370\u8c61\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\uff08\u58f2\u308a\u624b\uff09\u3068\uff08\u516c\u958b\u60c5\u5831\uff09\u300d<\/strong><\/h4>\n<p>\u9867\u554f\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306a\u3069\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u7d71\u8a08\u3001\u8abf\u67fb\u7d50\u679c\u3001\u516c\u958b\u60c5\u5831\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u8ab0\u3067\u3082\u5165\u624b\u53ef\u80fd\u306a\u516c\u958b\u60c5\u5831\u306f\u6ea2\u308c\u3066\u3044\u307e\u3059\u3002\u58f2\u308a\u624b\u306e\u696d\u754c\u5185\u306e\u4f4d\u7f6e\u3001\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u77e5\u308b\u3046\u3048\u3067\u53c2\u8003\u306b\u306a\u308a\u3001\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3046\u3061\u3001\u4eca\u56de\u306f\u3001\u516c\u958b\u60c5\u5831\u306b\u30b9\u30dd\u30c3\u30c8\u3092\u5f53\u3066\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5165\u624b\u53ef\u80fd\u306a\u516c\u958b\u60c5\u5831<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c<a title=\"\u8ca1\u52d9\u7dcf\u5408\u653f\u7b56\u7814\u7a76\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/pri\/publication\/zaikin_geppo\/hyou07.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6<\/a>\u300d\uff08\u8ca1\u52d9\u7dcf\u5408\u653f\u7b56\u7814\u7a76\u6240\uff09<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3057\u3066\u6d3b\u7528\u3057\u3084\u3059\u3044\u306e\u306f\u3001\u8ca1\u52d9\u7701\u306e\u30b7\u30f3\u30af\u30bf\u30f3\u30af\u3067\u3042\u308b\u8ca1\u52d9\u7dcf\u5408\u653f\u7b56\u7814\u7a76\u6240\u304c\u516c\u8868\u3059\u308b\u300c\u8ca1\u653f\u91d1\u878d\u7d71\u8a08\u6708\u5831\u300e\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\u300f\u300d\u3067\u3059\u3002\u904e\u53bb\uff15\u5e74\u9593\u306e\u898f\u6a21\u5225\u306e\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u3001\u904e\u53bb10\u5e74\u9593\u306e\u696d\u7a2e\u5225\u306e\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u306a\u3069\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4ee5\u4e0b\u306b\u63b2\u8f09\u3059\u308b\u5404\u6307\u6a19\u306f\u3001\u3044\u305a\u308c\u3082\u300c\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\uff09\u300d\u3088\u308a\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u300c\u898f\u6a21\u5225\u4e3b\u8981\u8ca1\u52d9\u55b6\u696d\u6bd4\u7387\u8868\u300d\u63b2\u8f09\u306e\u6307\u6a19\u3009<\/strong><\/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<ul>\n<li>\u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387<\/li>\n<li>\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/li>\n<li>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/li>\n<li>\u4ed8\u52a0\u4fa1\u5024\u7387<\/li>\n<li>\u624b\u5143\u6d41\u52d5\u6027<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u300c\u696d\u7a2e\u5225\u4e3b\u8981\u8ca1\u52d9\u55b6\u696d\u6bd4\u7387\u8868\u300d\u63b2\u8f09\u306e\u6307\u6a19\u3009<\/strong><\/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<ul>\n<li>\u5f53\u5ea7\u6bd4\u7387<\/li>\n<li>\u6d41\u52d5\u6bd4\u7387<\/li>\n<li>\u56fa\u5b9a\u6bd4\u7387<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/li>\n<li>\u7dcf\u8cc7\u672c\u55b6\u696d\u5229\u76ca\u7387<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593<\/li>\n<li>\u58f2\u639b\u91d1\u56de\u8ee2\u671f\u9593<\/li>\n<li>\u8cb7\u639b\u91d1\u56de\u8ee2\u671f\u9593<\/li>\n<li>\u4fe1\u7528\u4f9b\u4e0e\u7387<\/li>\n<li>\u624b\u5143\u6d41\u52d5\u6027<\/li>\n<li>\u501f\u5165\u91d1\u5229\u5b50\u7387<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u7387<\/li>\n<li>\u914d\u5f53\u7387<\/li>\n<li>\u914d\u5f53\u6027\u5411<\/li>\n<li>\u5185\u90e8\u7559\u4fdd\u7387<\/li>\n<li>\u4ed8\u52a0\u4fa1\u5024\u7387<\/li>\n<li>\u5f93\u696d\u54e1\u4e00\u4eba\u5f53\u305f\u308a\u4ed8\u52a0\u4fa1\u5024\u984d<\/li>\n<li>\u52b4\u50cd\u88c5\u5099\u7387<\/li>\n<li>\u8a2d\u5099\u6295\u8cc7\u52b9\u7387<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5404\u6307\u6a19\u306e\u7b97\u5f0f\u3009<\/strong><\/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<ul>\n<li>\u5f53\u5ea7\u6bd4\u7387 \uff1d\uff08\u73fe\u91d1\u30fb\u9810\u91d1 \uff0b \u53d7\u53d6\u624b\u5f62 \uff0b \u58f2\u639b\u91d1 \uff0b \u6709\u4fa1\u8a3c\u5238\uff09\uff0f\u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/li>\n<li>\u6d41\u52d5\u6bd4\u7387 \uff1d \u6d41\u52d5\u8cc7\u7523\uff0f\u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/li>\n<li>\u56fa\u5b9a\u6bd4\u7387 \uff1d \u56fa\u5b9a\u8cc7\u7523\uff0f\u7d14\u8cc7\u7523 \u00d7 100<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387 \uff1d\uff08\u7d14\u8cc7\u7523 \uff0d \u65b0\u682a\u4e88\u7d04\u6a29\uff09\uff0f\u7dcf\u8cc7\u672c \u00d7 100<\/li>\n<li>\u7dcf\u8cc7\u672c\u55b6\u696d\u5229\u76ca\u7387 \uff1d \u55b6\u696d\u5229\u76ca\uff0f\u7dcf\u8cc7\u672c\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\u00d7 100<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387 \uff1d \u7d4c\u5e38\u5229\u76ca\uff0f\uff08\u7d14\u8cc7\u7523 \uff0d \u65b0\u682a\u4e88\u7d04\u6a29\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff09\u00d7 100<\/li>\n<li>\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387 \uff1d \u55b6\u696d\u5229\u76ca\uff0f\u58f2\u4e0a\u9ad8 \u00d7 100<\/li>\n<li>\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387 \uff1d \u7d4c\u5e38\u5229\u76ca\uff0f\u58f2\u4e0a\u9ad8 \u00d7 100<\/li>\n<li>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u9ad8\uff0f\u7dcf\u8cc7\u672c\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u9ad8\uff0f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3092\u9664\u304f\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593 \uff1d \u68da\u5378\u8cc7\u7523\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff0f\u58f2\u4e0a\u9ad8 \u00f7 12<\/li>\n<li>\u58f2\u639b\u91d1\u56de\u8ee2\u671f\u9593 \uff1d\uff08\u53d7\u53d6\u624b\u5f62 \uff0b \u58f2\u639b\u91d1\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff0f\u58f2\u4e0a\u9ad8 \u00f7 12<\/li>\n<li>\u8cb7\u639b\u91d1\u56de\u8ee2\u671f\u9593 \uff1d\uff08\u652f\u6255\u624b\u5f62 \uff0b \u8cb7\u639b\u91d1\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff0f\u58f2\u4e0a\u9ad8 \u00f7 12<\/li>\n<li>\u4fe1\u7528\u4f9b\u4e0e\u7387 \uff1d\uff08\u53d7\u53d6\u624b\u5f62 \uff0b \u58f2\u639b\u91d1 \uff0b \u53d7\u53d6\u624b\u5f62\u5272\u5f15\u6b8b\u9ad8\uff09\uff0f\uff08\u652f\u6255\u624b\u5f62 \uff0b \u8cb7\u639b\u91d1\uff09\u00d7 100<\/li>\n<li>\u624b\u5143\u6d41\u52d5\u6027 \uff1d\uff08\u73fe\u91d1\u30fb\u9810\u91d1 \uff0b \u6709\u4fa1\u8a3c\u5238\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff0f\u58f2\u4e0a\u9ad8 \u00d7 100<\/li>\n<li>\u501f\u5165\u91d1\u5229\u5b50\u7387 \uff1d \u652f\u6255\u5229\u606f\u7b49\uff0f\uff08\u77ed\u671f\u30fb\u9577\u671f\u501f\u5165\u91d1 \uff0b \u793e\u50b5 \uff0b \u53d7\u53d6\u624b\u5f62\u5272\u5f15\u6b8b\u9ad8\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\u00d7 100<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u7387 \uff1d \u6e1b\u4fa1\u511f\u5374\u8cbb\uff0f\uff08\u305d\u306e\u4ed6\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523 \uff0b \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523 \uff0b \u6e1b\u4fa1\u511f\u5378\u8cbb\uff09\u00d7 100<\/li>\n<li>\u914d\u5f53\u7387 \uff1d\uff08\u4e2d\u9593\u914d\u5f53\u984d\uff0b\u914d\u5f53\u91d1\uff09\uff0f\u8cc7\u672c\u91d1\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\u00d7 100<\/li>\n<li>\u914d\u5f53\u6027\u5411 \uff1d\uff08\u4e2d\u9593\u914d\u5f53\u984d\uff0b\u914d\u5f53\u91d1\uff09\uff0f\u5f53\u671f\u7d14\u5229\u76ca \u00d7 100<\/li>\n<li>\u5185\u90e8\u7559\u4fdd\u7387\uff3b\u5e73\u621019\u5e74\u5ea6\u8abf\u67fb\u4ee5\u964d\uff3d\uff1d\uff08\u5f53\u671f\u7d14\u5229\u76ca \uff0d\uff08\u4e2d\u9593\u914d\u5f53\u984d \uff0b \u914d\u5f53\u91d1\uff09\uff09\uff0f\u5f53\u671f\u7d14\u5229\u76ca \u00d7 100<\/li>\n<li>\u4ed8\u52a0\u4fa1\u5024\u7387 \uff1d \u4ed8\u52a0\u4fa1\u5024\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff0f\u58f2\u4e0a\u9ad8 \u00d7 100<\/li>\n<li>\u5f93\u696d\u54e1\uff11\u4eba\u5f53\u305f\u308a\u4ed8\u52a0\u4fa1\u5024\u984d\uff08\u52b4\u50cd\u751f\u7523\u6027\uff09\uff1d \u4ed8\u52a0\u4fa1\u5024\u984d\uff0f\u5f93\u696d\u54e1\u6570<\/li>\n<li>\u52b4\u50cd\u88c5\u5099\u7387 \uff1d \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3092\u9664\u304f\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff0f\u5f93\u696d\u54e1\u6570<\/li>\n<li>\u8a2d\u5099\u6295\u8cc7\u52b9\u7387 \uff1d \u4ed8\u52a0\u4fa1\u5024\u984d\uff0f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3092\u9664\u304f\uff09\uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\u00d7 100<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\uff3b\u5e73\u621019\u5e74\u5ea6\u8abf\u67fb\u4ee5\u964d\uff3d\u4ed8\u52a0\u4fa1\u5024\u984d\uff1d\u55b6\u696d\u7d14\u76ca\uff08\u55b6\u696d\u5229\u76ca\uff0d\u652f\u6255\u5229\u606f\u7b49\uff09\uff0b\u5f79\u54e1\u7d66\u4e0e\uff0b\u5f79\u54e1\u8cde\u4e0e\uff0b\u5f93\u696d\u54e1\u7d66\u4e0e\uff0b\u5f93\u696d\u54e1\u8cde\u4e0e\uff0b\u798f\u5229\u539a\u751f\u8cbb\uff0b\u652f\u6255\u5229\u606f\u7b49\uff0b\u52d5\u7523\u30fb\u4e0d\u52d5\u7523\u8cc3\u501f\u6599\uff0b\u79df\u7a0e\u516c\u8ab2<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/chousa\/kihon\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb<\/a>\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u5e81\uff09<\/strong><\/h4>\n<p>\u6982\u6cc1\u3068\u7d71\u8a08\u8868\u306a\u3069\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3001\u5404\u7a2e\u7d71\u8a08\u8868\u306fExcel\u3067\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002\u6982\u6cc1\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u300c\u5f93\u696d\u8005\u6570\u300d\u300c\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u300d\u300c\u58f2\u4e0a\u9ad8\u53ca\u3073\u55b6\u696d\u8cbb\u7528\u300d\u300c\u8a2d\u5099\u6295\u8cc7\u3068\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u72b6\u6cc1\u300d\u300c\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u72b6\u6cc1\u300d\u300c\u6d77\u5916\u5c55\u958b\u3068\u8f38\u51fa\u306e\u72b6\u6cc1\u300d\u300c\u7814\u7a76\u958b\u767a\u306e\u72b6\u6cc1\u300d\u300c\u53d7\u8a17\u30fb\u59d4\u8a17\u306e\u72b6\u6cc1\u300d\u300c\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306e\u72b6\u6cc1\u300d\u300c\u7d4c\u55b6\u6307\u6a19\u300d\u306a\u3069\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u300c\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\u300d\u306b\u306f\u306a\u3044\u8996\u70b9\u3067\u306e\u8cc7\u6599\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u30b0\u30e9\u30d5\u3084\u56f3\u793a\u306b\u3088\u308b\u8996\u899a\u7684\u306a\u898b\u3084\u3059\u3055\u3082\u76f8\u307e\u3063\u3066\u3001\u300c\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\u300d\u3068\u5408\u308f\u305b\u3066\u6d3b\u7528\u3059\u308c\u3070\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u653f\u5e9c\u7cfb\u91d1\u878d\u6a5f\u95a2\u306e\uff11\u3064\u3067\u3042\u308b\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u304c\u300c<a title=\"\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jfc.go.jp\/n\/findings\/shihyou_kekka_m_index.html\" target=\"_blank\" 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f\u3001\uff16\u6708\uff11\u65e5\u306b\u63b2\u8f09\u3057\u307e\u3059\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>\u8ca1\u52d9\u72b6\u6cc1\u304c\u3001\u904e\u5e74\u5ea6\u306b\u6bd4\u3079\u3066\u826f\u3044\u304b\u60aa\u3044\u304b\u3001\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u826f\u3044\u304b\u60aa\u3044\u304b\u3092\u77e5\u308b\u306b\u306f\u3001\u6c7a\u7b97\u66f8\u3092\u4f7f\u3063\u305f\u8ca1\u52d9\u5206\u6790\u304c\u3088\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u8cb7\u3044\u624b\u304c\u3001\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u30b1\u30fc\u30b9\u306f\u3042\u307e\u308a\u307f\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u5ba2\u89b3\u8996\u3059\u308b\u305f\u3081\u306b\u8ca1\u52d9\u5206\u6790\u306f\u52b9\u679c\u7684\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u81ea\u8eab\u3082\u3001\uff2d\uff06\uff21\u306b\u3042\u305f\u3063\u3066\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u305f\u3081\u306b\u6709\u76ca\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u58f2\u308a\u624b\u81ea\u8eab\u3092\u5ba2\u89b3\u7684\u306b\u8a3a\u65ad\u3059\u308b\u305f\u3081\u306b\u6709\u7528\u3068\u601d\u308f\u308c\u308b\u516c\u958b\u60c5\u5831\u3068\u3001\u305d\u306e\u60c5\u5831\u3067\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u3092\u4e2d\u5fc3\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,411,402],"backnumber":[2221],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 06:17:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261431"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=261431"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261431\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261431"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261431"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}