{"id":261863,"date":"2023-06-01T10:12:03","date_gmt":"2023-06-01T01:12:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261863"},"modified":"2023-05-31T14:07:42","modified_gmt":"2023-05-31T05:07:42","slug":"accounting-article-155","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-155\/","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\u7b2c38\u56de\u3011\u300c\u58f2\u308a\u624b\u304c\u6c17\u306b\u3057\u305f\u3044\u8ca1\u52d9\u72b6\u6cc1\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4e2d\u7de8\uff09\u300d\uff5e\u7d4c\u55b6\u6307\u6a19\u306e\u6d3b\u7528\u3068\u3001\u5206\u6790\u3084\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u2460\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\u7b2c38\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\u4e2d\u7de8\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d4c\u55b6\u6307\u6a19\u306e\u6d3b\u7528\u3068\u3001\u5206\u6790\u3084\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u2460\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br 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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\u7d4c\u55b6\u6307\u6a19\u3092\u6d3b\u7528\u3059\u308b<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\uff2d\uff06\uff21\u306e\u6210\u7acb\u306b\u81f3\u308b\u904e\u7a0b\u3067\u5fc5\u305a\u8b72\u6e21\u7b49\u306e\u300c\u4fa1\u984d\u300d\u304c\u767b\u5834\u3057\u307e\u3059\u3002\u300c\u25ef\u5343\u4e07\u5186\u300d\u300c\u25ef\u5104\u5186\u300d\u3068\u63d0\u793a\u304c\u3042\u308b\u969b\u3001\u4fa1\u984d\u306f\u8cb7\u3044\u624b\u5074\u304b\u3089\u58f2\u308a\u624b\u5074\u306b\u6295\u3052\u304b\u3051\u3089\u308c\u308b\u3001\u58f2\u308a\u624b\u81ea\u8eab\u306e\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u3044\u308f\u3070\u8a55\u4fa1\u984d\u3067\u3059\u3002\u3053\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u3001\u8cb7\u3044\u624b\u5074\u306f\u6c7a\u7b97\u306a\u3069\u306e\u4f1a\u8a08\u60c5\u5831\u304b\u3089\u306e\u307f\u3067\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u3001\u8cb7\u3044\u624b\u5074\u306b\u3068\u3063\u3066\u6c7a\u7b97\u306f\u6975\u3081\u3066\u91cd\u8981\u306a\u60c5\u5831\u6e90\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\uff2d\uff06\uff21\u3067\u306f\u6c7a\u7b97\u66f8\u304b\u3089\u5f97\u3089\u308c\u308b\u60c5\u5831\u306b\u5bfe\u3059\u308b\u8cb7\u3044\u624b\u306e\u95a2\u5fc3\u306f\u9ad8\u3044\u3068\u601d\u3063\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-151\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u6c7a\u7b97\u306e\u60c5\u5831\u306b\u57fa\u3065\u304f\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u58f2\u308a\u624b\u76ee\u7dda\u306b\u3088\u308b\u5206\u6790\u3084\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u57fa\u672c\u306f\u8cc7\u672c\u5229\u76ca\u7387<\/strong><\/h4>\n<p>\u5143\u624b\u3092\u3044\u304b\u306b\u52b9\u7387\u7684\u306b\u696d\u7e3e\u3078\u3068\u7d50\u3073\u3064\u3051\u3089\u308c\u305f\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u8cc7\u672c\u5229\u76ca\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002\u8cc7\u672c\u5229\u76ca\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c42\u3081\u307e\u3059\u3002<br \/>\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<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261903\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-1-1.png\" alt=\"\" width=\"350\" height=\"60\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-1-1.png 682w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-1-1-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-1-1-600x103.png 600w\" sizes=\"(max-width: 350px) 100vw, 350px\" 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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<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261906\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-2-1.png\" alt=\"\" width=\"500\" height=\"50\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-2-1.png 984w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-2-1-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-2-1-768x76.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-2-1-600x60.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" 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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<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261904\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-3-1.png\" alt=\"\" width=\"300\" height=\"70\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-3-1.png 591w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-3-1-300x70.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<\/div>\n<p>\u524d\u56de\u3054\u7d39\u4ecb\u3057\u305f\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\u4ee4\u548c\uff13\u5e74\u5ea6\u5e74\u5831\u306b\u3042\u308b\u898f\u6a21\u5225\u4e3b\u8981\u8ca1\u52d9\u55b6\u696d\u6bd4\u7387\u8868\uff08\u5168\u7523\u696d\uff09\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u8cc7\u672c\u91d1\u898f\u6a21\u5225\u306e\u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387\u3068\u3001\u3053\u308c\u3092\u5206\u89e3\u3057\u305f\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u53ca\u3073\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261865 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7.png\" alt=\" \u8cc7\u3000\u672c\u3000\u91d1 1,000\u4e07\u5186\u672a\u6e80 1,000\u4e07\u5186\u4ee5\u4e0a \uff11\u5104\u5186\u672a\u6e80 \uff11\u5104\u5186\u4ee5\u4e0a 10\u5104\u5186\u672a\u6e80 10\u5104\u5186\u4ee5\u4e0a \u5408\u8a08 \u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387\uff08%\uff09 1.7 3.3 5.4 4.8 4.3 \u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\uff08%\uff09 2.0 3.6 5.0 9.1 5.8 \u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u56de\uff09 0.87 0.92 1.09 0.53 0.73\" width=\"1080\" height=\"339\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7.png 1080w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7-1024x321.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7-768x241.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-7-600x188.png 600w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\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\/hyou\/g846\/846.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\uff09<\/a>\u300d\u3092\u3082\u3068\u306b\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\uff11\u5104\u5186\u672a\u6e80\u306e\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387\u306f\u7d04\uff13\uff05\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u306f\uff13\uff5e\uff14\uff05\u7a0b\u5ea6\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u7d04\uff11\u500d\u7a0b\u5ea6\u3092\u4e0a\u56de\u308b\u306a\u3089\u3001\u696d\u754c\u5e73\u5747\u3088\u308a\u4e0a\u306b\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\uff11\uff08\u56de\uff09\u3068\u3044\u3046\u72b6\u614b\u306f\u3001\u58f2\u4e0a\u9ad8\uff1d\u7dcf\u8cc7\u7523\uff08\u7dcf\u8cc7\u672c\uff09\u3067\u3059\u304b\u3089\u3001P\/L\u306e\u58f2\u4e0a\u9ad8\u306e\u91d1\u984d\u3068\u3001B\/S\u306e\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u304c\u540c\u3058\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u8cc7\u672c\u96c6\u7d04\u7684\u306a\u4f01\u696d\u3067\u306f\u3001\u7dcf\u8cc7\u672c\u304c\u81a8\u3089\u3080\u7d50\u679c\u3068\u3057\u3066\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u4f4e\u304f\u306a\u308a\u3084\u3059\u304f\u3001\u5bfe\u3057\u3066\u52b4\u50cd\u96c6\u7d04\u7684\u306a\u4f01\u696d\u3067\u306f\u9ad8\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30c7\u30fc\u30bf\u304b\u3089\u308f\u304b\u308b\u306e\u306f\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3069\u306e\u8cc7\u672c\u91d1\u898f\u6a21\u3067\u3082\u304a\u304a\u3088\u305d\uff11\u56de\u8ee2\u304c\u5e73\u5747\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3060\u3068\u3059\u308b\u3068\u3001\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\u306f\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u306b\u9023\u52d5\u3057\u3084\u3059\u304f\u3001\u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387\u3092\u4e0a\u3052\u308b\u306b\u306f\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u3092\u4e0a\u3052\u308b\u306e\u304c\u52b9\u679c\u7684\u3060\u3068\u3082\u8aad\u307f\u3068\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u50be\u5411\u304c\u308f\u304b\u308b\u3068\u3001\u4f55\u3092\u610f\u8b58\u3057\u3066\u7d4c\u55b6\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u305f\u3068\u3048\u3070\u58f2\u4e0a\u9ad8\u306a\u306e\u304b\u3001\u5229\u76ca\u7387\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u8cc7\u672c\u5897\u5f37\u306a\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u76ee\u6a19\u3001\u7ba1\u7406\u3059\u308b\u6307\u6a19\u3001\u52d8\u5b9a\u79d1\u76ee\u3001\u6570\u5024\u3078\u306e\u610f\u8b58\u304c\u5909\u308f\u308a\u3001\u8ca1\u52d9\u9762\u304b\u3089\u7d4c\u55b6\u3092\u826f\u304f\u3059\u308b\u30d2\u30f3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u3044\u305a\u308c\u3082\u3001\u3055\u3089\u306b\u696d\u7a2e\u306b\u3088\u3063\u3066\u5e73\u5747\u5024\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305c\u3072\u300c\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u5e74\u5831\u7279\u96c6\u300d\u3092\u4e2d\u5fc3\u306b\u30c7\u30fc\u30bf\u3001\u7d71\u8a08\u3092\u7a4d\u6975\u6d3b\u7528\u3057\u3066\u3001\u696d\u7a2e\u5225\u306e\u6307\u6a19\u306a\u3069\u304b\u3089\u3001\u58f2\u308a\u624b\u304c\u53c2\u8003\u3068\u3059\u308b\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3092\u898b\u3064\u3051\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u5206\u89e3\u3068\u56de\u8ee2\u671f\u9593<\/strong><\/h4>\n<p>B\/S\u306e\u7dcf\u8cc7\u672c\u3001\u8a00\u3044\u63db\u3048\u308b\u3068\u7dcf\u8cc7\u7523\u306f\u3001B\/S\u306e\u8cc7\u7523\u306e\u90e8\u306b\u4e26\u3076\u52d8\u5b9a\u79d1\u76ee\u306e\u96c6\u5408\u4f53\u3068\u6349\u3048\u308c\u3070\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u56de\u8ee2\u7387\u306b\u5206\u89e3\u3059\u308b\u306e\u304c\u53ef\u80fd\u3067\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<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261905\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-4-1.png\" alt=\"\" width=\"400\" height=\"72\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-4-1.png 609w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-4-1-300x54.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-4-1-600x107.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u56de\u8ee2\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56de\u8ee2\u671f\u9593\u306b\u5909\u63db\u3059\u308b\u306e\u304c\u53ef\u80fd\u3067\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<p>\u56de\u8ee2\u7387\u3092\u56de\u8ee2\u671f\u9593\uff08\u6708\uff09\u306b\u3057\u305f\u3044\u5834\u5408\u300112 \u00f7 \u56de\u8ee2\u7387<br 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alt=\"\" width=\"347\" height=\"50\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-6-1.png 694w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-6-1-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ma-mikata38-6-1-600x86.png 600w\" sizes=\"(max-width: 347px) 100vw, 347px\" 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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<p>CCC \uff1d \u58f2\u639b\u91d1\u56de\u8ee2\u671f\u9593\uff08\u65e5\uff09\uff0b \u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\uff08\u65e5\uff09\uff0d 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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>\u300c\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\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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    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