{"id":262217,"date":"2023-07-06T10:12:25","date_gmt":"2023-07-06T01:12:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262217"},"modified":"2023-07-05T18:55:09","modified_gmt":"2023-07-05T09:55:09","slug":"accounting-article-157","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-157\/","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\u7b2c39\u56de\u3011\u300c\u58f2\u308a\u624b\u304c\u6c17\u306b\u3057\u305f\u3044\u8ca1\u52d9\u72b6\u6cc1\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u5f8c\u7de8\uff09\u300d\uff5e\u7d4c\u55b6\u6307\u6a19\u306e\u6d3b\u7528\u3068\u3001\u5206\u6790\u3084\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u2461\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\u7b2c39\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\u5f8c\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\u2461\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\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306fB\/S\u9762\u306e\u7d4c\u55b6\u6307\u6a19\u3082\u5927\u4e8b<\/strong><\/h4>\n<p><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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-155\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306b\u95a2\u9023\u3057\u3066\u3001\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u9762\u306e\u89b3\u70b9\u304b\u3089\u6d3b\u7528\u3067\u304d\u308b\u7d4c\u55b6\u6307\u6a19\u306e\u3046\u3061\u3001\u8cc7\u672c\u5229\u76ca\u7387\u3084\u56de\u8ee2\u7387\u30fb\u56de\u8ee2\u671f\u9593\u5206\u6790\u3092\u4e2d\u5fc3\u306b\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u305d\u306e\u7d9a\u304d\u3067\u3059\u304c\u3001B\/S\u9762\u306e\u6307\u6a19\u3092\u4e2d\u5fc3\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u9803\u306e\u7d4c\u55b6\u3067\u306f\u3001\u7d4c\u55b6\u6307\u6a19\u3092\u6d3b\u7528\u3059\u308b\u6a5f\u4f1a\u306f\u591a\u304f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u6d3b\u7528\u3059\u308b\u306b\u3057\u3066\u3082\u3001P\/L\u9762\u306e\u73fe\u8c61\u3078\u306e\u95a2\u5fc3\u304c\u5f37\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\uff2d\uff06\uff21\u3067\u306f\u3001B\/S\u306e\u60c5\u5831\u304c\u91cd\u8981\u3067\u3001\u8cb7\u3044\u624b\u304b\u3089\u306e\u95a2\u5fc3\u3082\u9ad8\u3044\u305f\u3081\u3001\u8fd1\u3044\u5c06\u6765\u3001\uff2d\uff06\uff21\u3092\u4e88\u5b9a\u3055\u308c\u308b\u58f2\u308a\u624b\u306b\u304a\u3044\u3066\u306f\u3001B\/S\u306b\u95a2\u4fc2\u3059\u308b\u7d4c\u55b6\u6307\u6a19\u3082\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306b\u4fbf\u5229\u3067\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000B\/S\u95a2\u9023\u306e\u4e3b\u306a\u7d4c\u55b6\u6307\u6a19<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8cc7\u7523\u306e\u90e8\u306b\u95a2\u4fc2\u3059\u308b\u4e3b\u306a\u7d4c\u55b6\u6307\u6a19<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3001\u8cc7\u7523\u306e\u90e8\u306b\u95a2\u4fc2\u3059\u308b\u4e3b\u306a\u7d4c\u55b6\u6307\u6a19\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\/06\/ma-mikata39-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-262229 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1.png\" alt=\"\" width=\"1991\" height=\"639\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1.png 1991w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1-1024x329.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1-768x246.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1-1536x493.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-1-1-600x193.png 600w\" sizes=\"(max-width: 1991px) 100vw, 1991px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6d41\u52d5\u6bd4\u7387\u30fb\u5f53\u5ea7\u6bd4\u7387\u30fb\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/strong><\/h4>\n<p>\u6d41\u52d5\u6bd4\u7387\u306f\u3001\u77ed\u671f\u306e\u652f\u6255\u80fd\u529b\u3092\u898b\u308b\u6307\u6a19\u306e\uff11\u3064\u3067\u3059\u3002\u3042\u307e\u308a\u3001\u6570\u5b57\u304c\u72ec\u308a\u6b69\u304d\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u304c\u3001150\uff05\u4ee5\u4e0a\u3042\u308c\u3070\u5341\u5206\u3001200\uff05\u4ee5\u4e0a\u3042\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3068\u3055\u308c\u307e\u3059\u3002\u6d41\u52d5\u6bd4\u7387\u304c200\uff05\u306e\u72b6\u6cc1\u306f\u3001\u6d41\u52d5\u8cc7\u7523\u304c\u6d41\u52d5\u8ca0\u50b5\u306e\u500d\u306e\u91d1\u984d\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u5473\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u6d41\u52d5\u8ca0\u50b5\u306b\u306f\u3001\u901a\u5e38\u3001\uff11\u5e74\u4ee5\u5185\u306e\u77ed\u671f\u306b\u8fd4\u6e08\u671f\u9650\u3092\u8fce\u3048\u308b\u4e8b\u8c61\u306a\u3069\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u77ed\u671f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u306b\u5bfe\u3057\u3066\u3001\u6d41\u52d5\u8cc7\u7523\u3067\u3069\u308c\u3060\u3051\u8cc4\u3048\u308b\u304b\u3068\u3044\u3046\u5b89\u5168\u6027\u306e\u7a0b\u5ea6\u3092\u8868\u3057\u307e\u3059\u3002\u6d41\u52d5\u8cc7\u7523\u306f\u6d41\u52d5\u8ca0\u50b5\u3068\u540c\u69d8\u306b\u3001\uff11\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u304c\u4e88\u5b9a\u3055\u308c\u308b\u8cc7\u7523\u306a\u3069\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8fd4\u6e08\u4e88\u5b9a\u306e\u539f\u8cc7\u3092\u3069\u308c\u3060\u3051\u624b\u5143\u8cc7\u91d1\u306a\u3069\u3067\u8cc4\u3048\u308b\u304b\u3001\u3068\u3044\u3046\u77ed\u671f\u306e\u5012\u7523\u53ef\u80fd\u6027\u306e\u4f4e\u3055\u306e\u7a0b\u5ea6\u3092\u3064\u304b\u3080\u306e\u306b\u9069\u3057\u3066\u3044\u308b\u60c5\u5831\u6e90\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u306b\u306f\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\u3092\u542b\u3081\u305f\u5728\u5eab\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\u306e\u6b8b\u9ad8\u304c\u591a\u3044\u696d\u7a2e\u306b\u5c5e\u3059\u308b\u5834\u5408\u306f\u3001\u5728\u5eab\u306e\u5f71\u97ff\u3092\u9664\u3044\u305f\u5f53\u5ea7\u8cc7\u7523\u3092\u4f7f\u3063\u305f\u5f53\u5ea7\u6bd4\u7387\u3067\u898b\u308b\u65b9\u304c\u3001\u3088\u308a\u6b63\u78ba\u306a\u5206\u6790\u7d50\u679c\u3092\u5f97\u3084\u3059\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\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\u306b\u3042\u308b\u696d\u7a2e\u5225\u8ca1\u52d9\u55b6\u696d\u6bd4\u7387\u8868\u306b\u3088\u308b\u3068\u3001\u5168\u7523\u696d\u306e\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u6d41\u52d5\u6bd4\u7387\u53ca\u3073\u5f53\u5ea7\u6bd4\u7387\u306e\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3057\u305f\u3002<\/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<p>\u6d41\u52d5\u6bd4\u7387\uff1a151.8\uff08\uff05\uff09<br 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style=\"margin-left: 15px; text-indent: 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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<p>\u56fa\u5b9a\u6bd4\u7387\uff1a137.7\uff05<\/p>\n<\/div>\n<p>\u3053\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308c\u3070\u3001\u56fa\u5b9a\u6bd4\u7387\u304c100\uff05\u3092\u4e0a\u56de\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u8d85\u3048\u3066\u56fa\u5b9a\u8cc7\u7523\u3092\u6240\u6709\u3059\u308b\u3001\u3064\u307e\u308a\u3001\u4e00\u5b9a\u7a0b\u5ea6\u306e\u8cc7\u91d1\u306f\u8ca0\u50b5\u306b\u4f9d\u5b58\u3057\u306a\u304c\u3089\u3001\u56fa\u5b9a\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u3060\u308d\u3046\u3068\u63a8\u6e2c\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-2-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-2-1024x381.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-2-768x286.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-2-1536x572.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/ma-mikata39-2-600x223.png 600w\" sizes=\"(max-width: 1701px) 100vw, 1701px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 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style=\"margin-left: 15px; text-indent: 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style=\"text-align: center;\"><span style=\"color: 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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<\/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        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\/>\n\u65e5\u9803\u306e\u7d4c\u55b6\u3067\u306f\u3001\u7d4c\u55b6\u6307\u6a19\u3092\u6d3b\u7528\u3059\u308b\u6a5f\u4f1a\u306f\u591a\u304f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u6d3b\u7528\u3059\u308b\u306b\u3057\u3066\u3082\u3001P\/L\u9762\u306e\u73fe\u8c61\u3078\u306e\u95a2\u5fc3\u304c\u5f37\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\uff2d\uff06\uff21\u3067\u306f\u3001B\/S\u306e\u60c5\u5831\u304c\u91cd\u8981\u3067\u3001\u8cb7\u3044\u624b\u304b\u3089\u306e\u95a2\u5fc3\u3082\u9ad8\u3044\u305f\u3081\u3001\u8fd1\u3044\u5c06\u6765\u3001\uff2d\uff06\uff21\u3092\u4e88\u5b9a\u3055\u308c\u308b\u58f2\u308a\u624b\u306b\u304a\u3044\u3066\u306f\u3001B\/S\u306b\u95a2\u4fc2\u3059\u308b\u7d4c\u55b6\u6307\u6a19\u3082\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306b\u4fbf\u5229\u3067\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":[2235],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:06:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262217"}],"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=262217"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262217\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262217"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262217"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}