{"id":262837,"date":"2023-09-07T10:12:37","date_gmt":"2023-09-07T01:12:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262837"},"modified":"2023-09-06T19:08:54","modified_gmt":"2023-09-06T10:08:54","slug":"accounting-article-162","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-162\/","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\u7b2c41\u56de\u3011\u300c\u58f2\u308a\u624b\u306b\u3088\u308b\uff2d\uff06\uff21\u5b9f\u65bd\u8981\u5426\u306e\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: 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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\u304c\uff2d\uff06\uff21\u3092\u671b\u3080\u76ee\u7684\u3092\u77e5\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\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>\uff2d\uff06\uff21\u306e\u8981\u5426\u3092\u58f2\u308a\u624b\u8996\u70b9\u3067\u7406\u89e3\u3059\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\uff2d\uff06\uff21\u5b9f\u65bd\u8981\u5426\u3092\u5224\u65ad\u3057\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\uff2d\uff06\uff21\u5b9f\u65bd\u8981\u5426\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308a\u3001\uff2d\uff06\uff21\u306b\u5bfe\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"padding: 10px; border: 3px double #800080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u76ee\u7684\u306a\u3089\uff2d\uff06\uff21\u306f\u6709\u52b9\u306a\u9078\u629e\u80a2\u3002\u3057\u304b\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u624b\u6bb5\u3067\u3042\u3063\u3066\u3001\u771f\u306e\u76ee\u7684\u304c\u76f8\u7d9a\u3001\u5f8c\u7d99\u8005\u306a\u3069\u5225\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u76ee\u7684\u3092\u512a\u5148\u3057\u305f\uff2d\uff06\uff21\u3092\u5b9f\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3002\u307e\u305f\u3001\u53d6\u5f15\u7d50\u679c\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u671b\u3080\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u624b\u306b\u5165\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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\/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<a title=\"\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u627f\u7d99\u30fb\u4e8b\u696d\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u300c<a title=\"\u4e8b\u696d\u627f\u7d99\u30fb\u4e8b\u696d\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/shoukei.smrj.go.jp\/human_resources_bank.html\" target=\"_blank\" rel=\"noopener\">\u5f8c\u7d99\u8005\u4eba\u6750\u30d0\u30f3\u30af<\/a>\u300d<\/p>\n<\/div><\/div>\n\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306b\u9867\u554f\u3092\u4f9d\u983c\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u9867\u554f\u5148\u306e\u7a0e\u7406\u58eb\u304c\u300c\u62c5\u3044\u624b\u63a2\u3057\u30ca\u30d3\u300d\u3092\u901a\u3058\u3066\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u306b\u5354\u529b\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u60c5\u5831\u3067\u3059\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/jigyoshokeishien\/#navi\" target=\"_blank\" rel=\"noopener\">\u62c5\u3044\u624b\u63a2\u3057\u30ca\u30d3<\/a>\u300d<br \/>\n<\/div><\/div>\n<div style=\"padding: 10px; border: 3px double #800080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\u5f8c\u7d99\u8005\u63a2\u3057\u306f\u3001\u7d50\u679c\u7684\u306b\uff2d\uff06\uff21\u306e\u76f8\u624b\u63a2\u3057\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5b9f\u52d9\u4e0a\u591a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u652f\u63f4\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7\u306b\u304a\u3044\u3066\u306f\u3001\u5c06\u6765\u7684\u306b\uff2d\uff06\uff21\u3092\u3059\u308b\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u306e\u5f8c\u7d99\u8005\u76f8\u8ac7\u304c\u884c\u308f\u308c\u308b\u3002<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u696d\u7e3e\u60aa\u5316<\/strong><\/h4>\n<p>\u6551\u6e08\u578b\uff2d\uff06\uff21\u306e\u5834\u5408\u3001\u696d\u7e3e\u60aa\u5316\u3057\u305f\u58f2\u308a\u624b\u3092\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u8cb7\u3044\u624b\u304c\u6551\u6e08\u3059\u308b\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3082\u624b\u6bb5\u3068\u3057\u3066\u306e\uff2d\uff06\uff21\u306e\u6709\u52b9\u6027\u306f\u9ad8\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u696d\u7e3e\u60aa\u5316\u306e\u5834\u5408\u306f\u3001\u5fc5\u305a\u3057\u3082\uff2d\uff06\uff21\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306a\u304f\u3001\u696d\u7e3e\u60aa\u5316\u306e\u539f\u56e0\u3092\u8ffd\u7a76\u3057\u3001\u672c\u8cea\u7684\u306a\u6539\u5584\u3092\u3059\u308b\u305f\u3081\u306e\u65b9\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4ee3\u66ff\u624b\u6bb5\u306e\u9078\u629e\u306e\u4f59\u5730\u304c\u6b8b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u30e1\u30cb\u30e5\u30fc\u3067\u306f\u3001\u7d4c\u55b6\u5b89\u5b9a\u652f\u63f4\u3068\u3057\u3066\u3001\u8907\u6570\u306e\u65bd\u7b56\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/antei\/taisaku_info.html\" target=\"_blank\" rel=\"noopener\">\u7d4c\u55b6\u5b89\u5b9a\u5bfe\u7b56\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n\u5168\u56fd\u306e\u4e3b\u306a\u5546\u5de5\u4f1a\u8b70\u6240\u3084\u90fd\u9053\u5e9c\u770c\u306e\u5546\u5de5\u4f1a\u9023\u5408\u4f1a\u3067\u3082\u76f8\u8ac7\u6a5f\u4f1a\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u696d\u7e3e\u60aa\u5316\u306e\u5834\u5408\u306f\u3001\uff2d\uff06\uff21\u3042\u308a\u304d\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u306e\u7dad\u6301\u5b58\u7d9a\u306e\u305f\u3081\u306e\u76f8\u8ac7\u6a5f\u4f1a\u3092\u5229\u7528\u3059\u308b\u691c\u8a0e\u304c\u5148\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u91d1\u7e70\u308a\u9762\u3067\u306f\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jfc.go.jp\/n\/finance\/shikingri.html\" target=\"_blank\" rel=\"noopener\">\u8cc7\u91d1\u7e70\u308a\u652f\u63f4\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<div style=\"padding: 10px; border: 3px double #800080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\u696d\u7e3e\u60aa\u5316\u306e\u5834\u5408\u306f\u3001\uff2d\uff06\uff21\u3088\u308a\u3082\u5148\u306b\u3001\u7d4c\u55b6\u3092\u516c\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u3066\u3001\u652f\u63f4\u30e1\u30cb\u30e5\u30fc\u3092\u53d7\u3051\u308b\u304b\u3001\u8cc7\u91d1\u9762\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u306e\u304c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306a\u624b\u7d9a\u3002\u305d\u306e\u5148\u306b\u3001\u6551\u6e08\u578b\uff2d\uff06\uff21\u304c\u9078\u629e\u80a2\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u3002<\/div>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u3082\uff2d\uff06\uff21\u306f\u6709\u529b\u306a\u624b\u6bb5\u3001\u9078\u629e\u80a2\u306b\u306a\u308a\u5f97\u307e\u3059\u304c\u3001\u58f2\u308a\u624b\u5019\u88dc\u4f01\u696d\u306e\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\uff2d\uff06\uff21\u5b9f\u65bd\u306e\u5224\u65ad\u3092\u3059\u308b\u524d\u306b\u9055\u3046\u51fa\u53e3\u3092\u63a2\u3059\u305f\u3081\u306e\u76f8\u8ac7\u6a5f\u4f1a\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u500b\u3005\u306e\u30b1\u30fc\u30b9\u3067\u5224\u65ad\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u60c5\u5831\u6e90\u306a\u3069\u3082\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u8981\u5426\u306e\u5224\u65ad\u3092\u691c\u8a0e\u3055\u308c\u308b\u306e\u304c\u3088\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d4c\u55b6\u8cc7\u6e90\u3092\u6b8b\u3059\u9078\u629e\u80a2\u3068\u3057\u3066\u306e\uff2d\uff06\uff21<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306b\u306f\u3001\u7d4c\u55b6\u8005\u3001\u4eba\u6750\u3001\u6280\u8853\u3001\u8ca9\u8def\u3001\u8a2d\u5099\u3001\u8cc7\u91d1\u3068\u3044\u3063\u305f\u69d8\u3005\u306a\u6709\u5f62\u3001\u7121\u5f62\u306e\u8cc7\u6e90\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\uff11\u3064\uff11\u3064\u3092\u3070\u3089\u58f2\u308a\u306b\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u3001\u4e00\u4f53\u3068\u3057\u3066\u4f01\u696d\u306e\u4fa1\u5024\u3092\u5f62\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4fa1\u5024\u3092\u30bb\u30c3\u30c8\u306b\u3057\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306a\u3069\u306e\u5bfe\u4fa1\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u884c\u70ba\u304c\uff2d\uff06\uff21\u3067\u3059\u3002\u58f2\u308a\u624b\u5019\u88dc\u4f01\u696d\u304b\u3089\u3059\u308c\u3070\u3001\u306a\u308b\u3079\u304f\u305f\u304f\u3055\u3093\u306e\u7d4c\u55b6\u8cc7\u6e90\u3092\u73fe\u72b6\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u3001\u5305\u62ec\u7684\u306b\u8b72\u308a\u305f\u3044\u3068\u8003\u3048\u308b\u306a\u3089\uff2d\uff06\uff21\u3068\u3044\u3046\u624b\u6bb5\u304c\u4fbf\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u3053\u308c\u307e\u3067\u306e\u5b9f\u7e3e\u306b\u3088\u3063\u3066\u57f9\u3063\u305f\u7d4c\u55b6\u8cc7\u6e90\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u304c\u8003\u3048\u308b\u4ee5\u4e0a\u306b\u3001\u5916\u304b\u3089\u898b\u308b\u3068\u9b45\u529b\u7684\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u8fd1\u5e74\u3001\u9ed2\u5b57\u5ec3\u696d\uff08\u8a73\u3057\u304f\u306f\u672c\u9023\u8f09<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\u7b2c40\u56de\u3011\u300c\u58f2\u308a\u624b\u304c\uff2d\uff06\uff21\u306e\u5fc5\u8981\u6027\u30fb\u6709\u7528\u6027\u306b\u6c17\u3065\u304f\u306b\u306f\u300d\uff5e\u7b2c\u4e09\u8005\u306e\u58f0\u306b\u8033\u3092\u50be\u3051\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-160\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c40\u56de\u3011<\/a>\u53c2\u7167\uff09\u306e\u5272\u5408\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u81ea\u4e3b\u5ec3\u696d\u3092\u9078\u3070\u306a\u304f\u3066\u3082\u3001\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u81ea\u793e\u306e\u7d4c\u55b6\u8cc7\u6e90\u3092\u6b8b\u3059\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\uff2d\uff06\uff21\u3067\u306f\u3001\u81ea\u793e\u306e\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u3092\u542b\u3081\u305f\u4fa1\u5024\u304c\u3001\u76f8\u624b\u304b\u3089\u306e\u63d0\u793a\u984d\u306b\u3088\u3063\u3066\u793a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\uff2d\uff06\uff21\u3092\u6a5f\u306b\u81ea\u793e\u306e\u7d4c\u55b6\u8cc7\u6e90\u5168\u4f53\u306e\u8a55\u4fa1\u3092\u53d7\u3051\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u53d6\u5f15\u306a\u306e\u3067\u3001\u58f2\u308a\u624b\u5074\u306f\u9ad8\u304f\u3001\u8cb7\u3044\u624b\u306f\u4f4e\u3044\u4fa1\u984d\u3092\u4e3b\u5f35\u3057\u304c\u3061\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u3001\u305d\u308c\u306a\u308a\u306e\u4fa1\u5024\u304c\u3064\u304f\u3068\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u58f2\u308a\u624b\u5019\u88dc\u4f01\u696d\u3068\u3057\u3066\u306f\u3001\uff2d\uff06\uff21\u306e\u4fa1\u984d\u306b\u3088\u3063\u3066\u3001\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u3068\u6b69\u3093\u3067\u304d\u305f\u4f1a\u793e\u306e\u91d1\u92ad\u7684\u306a\u4fa1\u5024\u3092\u77e5\u308b\u306e\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u58f2\u308a\u624b\u5019\u88dc\u4f01\u696d\u304c\uff2d\uff06\uff21\u3092\u5b9f\u65bd\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u8ff7\u3046\u6642\u306b\u3001\u4ee3\u8868\u7684\u306a\u9805\u76ee\u3054\u3068\u306b\u8981\u5426\u306e\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u6700\u7d42\u7684\u306a\uff2d\uff06\uff21\u5b9f\u65bd\u306e\u8981\u5426\u5224\u65ad\u306f\u58f2\u308a\u624b\u306b\u59d4\u306d\u3089\u308c\u307e\u3059\u304c\u3001\u65e9\u3081\u306e\u691c\u8a0e\u3001\u76f8\u8ac7\u3092\u901a\u3058\u3066\u3001\uff2d\uff06\uff21\u3068\u3044\u3046\u624b\u6bb5\u306e\u6709\u52b9\u6027\u306b\u6c17\u3065\u304f\u5834\u5408\u3082\u591a\u3044\u3067\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4eca\u56de\u7d39\u4ecb\u3057\u305f\u516c\u7684\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u3001\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u8981\u5426\u306e\u5224\u65ad\u306b\u3064\u306a\u3052\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p 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><\/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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