{"id":263060,"date":"2023-09-25T11:39:42","date_gmt":"2023-09-25T02:39:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263060"},"modified":"2023-09-25T11:39:42","modified_gmt":"2023-09-25T02:39:42","slug":"financial-accounting-others-report-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-48\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868\uff5e\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u591a\u304f\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>JICPA\u304c\u300c\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u591a\u304f\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u308b\uff5e<\/strong><\/h5>\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>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2023\u5e74\uff19\u670821\u65e5\u4ed8\u3067\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c17\u53f7\u300c\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\uff0d\u6c17\u5019\u5909\u52d5\u306e\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u305f\u65b0\u305f\u306a\u53d6\u5f15\u3078\u306e\u5bfe\u5fdc\uff0d\u300d\uff08\u4ee5\u4e0b\u3001\u672c\u7814\u7a76\u5831\u544a\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20230921dfg.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c17\u53f7\u300c\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\uff0d\u6c17\u5019\u5909\u52d5\u306e\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u305f\u65b0\u305f\u306a\u53d6\u5f15\u3078\u306e\u5bfe\u5fdc\uff0d\u300d\u53ca\u3073\u300c\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7814\u7a76\u5831\u544a\u306f\u3001\u8131\u70ad\u7d20\u793e\u4f1a\u5b9f\u73fe\u306b\u5411\u3051\u305f\u4f01\u696d\u306e\u69d8\u3005\u306a\u53d6\u7d44\u307f\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u65b0\u305f\u306a\u74b0\u5883\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u73fe\u6642\u70b9\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u672c\u7814\u7a76\u5831\u544a\u306e\u691c\u8a0e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u672c\u7814\u7a76\u5831\u544a\u306f\u3001\u305d\u306e\u30bf\u30a4\u30c8\u30eb\u304b\u3089\u3082\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u3068\u306f\u3001\u300c\u74b0\u5883\u4fa1\u5024\u3092\u76f4\u63a5\u53d6\u5f15\u5bfe\u8c61\u3068\u3059\u308b\u74b0\u5883\u95a2\u9023\u53d6\u5f15\u300d\uff08\u672c\u7814\u7a76\u5831\u544a\uff11\u30da\u30fc\u30b8\u53ca\u3073\uff12\u30da\u30fc\u30b8\uff09\u3067\u3042\u308a\u3001\u74b0\u5883\u4fa1\u5024\u3068\u306f\u3001\u300c\u4f8b\u3048\u3070\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u524a\u6e1b\u30fb\u5438\u53ce\u3068\u3044\u3046\u74b0\u5883\u306e\u4fdd\u5168\u306b\u95a2\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u300d\uff08\u672c\u7814\u7a76\u5831\u544a\uff11\u30da\u30fc\u30b8\uff09\u3092\u6307\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u7814\u7a76\u5831\u544a\u306e\u4f4d\u7f6e\u4ed8\u3051<\/strong><\/h4>\n<p>\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306b\u95a2\u3059\u308b\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u306f\u30012004\u5e74\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c15\u53f7\u300c\u6392\u51fa\u91cf\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a15\u53f7\u3068\u3044\u3046\uff09\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u975e\u5316\u77f3\u8a3c\u66f8\u7b49\u3001\u8fd1\u6642\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u308b\u65b0\u305f\u306a\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a15\u53f7\u3092\u3069\u3046\u9069\u7528\u3059\u3079\u304d\u304b\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u672c\u7814\u7a76\u5831\u544a\u3067\u306f\u3053\u3046\u3057\u305f\u65b0\u305f\u306a\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6574\u7406\u3001\u691c\u8a0e\u3057\u3001\u8907\u6570\u306e\u8003\u3048\u65b9\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u300c\u5b9f\u52d9\u4e0a\u306e\u6307\u91dd\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u3001\u5b9f\u52d9\u3092\u62d8\u675f\u3059\u308b\u3082\u306e\u3067\u3082\u306a\u3044\u300d\uff08\u672c\u7814\u7a76\u5831\u544a\uff13\u30da\u30fc\u30b8\uff09\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u7740\u76ee\u3059\u3079\u304d\u70b9<\/strong><\/h4>\n<p>\u975e\u5316\u77f3\u8a3c\u66f8\u3068\u306f\u3001\u300c\u767a\u96fb\u6642\u306bCO2\u3092\u6392\u51fa\u3057\u306a\u3044\u96fb\u6c17\u304c\u6301\u3064\u300c\u74b0\u5883\u4fa1\u5024\u300d\u3092\u3001\u96fb\u6c17\u81ea\u4f53\u306e\u4fa1\u5024\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u8a3c\u66f8\u5316\u3057\u305f\u3082\u306e\u300d\uff08\u672c\u7814\u7a76\u5831\u544a33\u30da\u30fc\u30b8\uff09\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u9244\u9053\u696d\u7b49\u3067\u3082\u3001\u975e\u5316\u77f3\u8a3c\u66f8\u3092\u5229\u7528\u3057\u3066CO2\u6392\u51fa\u91cf\u304c\u5b9f\u8cea\u7684\u306b\u30bc\u30ed\u3068\u306a\u308b\u96fb\u529b\u3078\u306e\u5207\u66ff\u3048\u306e\u53d6\u7d44\u307f\uff08\u5b9f\u8cea\u518d\u30a8\u30cd\u5316\u3068\u547c\u3070\u308c\u3066\u3044\u308b\uff09\u304c\u5e83\u304c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7814\u7a76\u5831\u544a\u3067\u306f\u3053\u306e\u975e\u5316\u77f3\u8a3c\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u4e2d\u3067\u3082\u95a2\u5fc3\u304c\u9ad8\u3044\u9805\u76ee\u306f\u3001\u30d0\u30fc\u30c1\u30e3\u30ebPPA<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u547c\u3070\u308c\u308b\u975e\u5316\u77f3\u8a3c\u66f8\u3092\u7528\u3044\u305f\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u3002\u672c\u7814\u7a76\u5831\u544a\u3068\u3042\u308f\u305b\u3066\u516c\u8868\u3055\u308c\u305f\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc\u306e\u8cc7\u6599\u3092\u898b\u3066\u3082\u3001\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u306e\u5927\u534a\u304c\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u3002\u5f53\u8a72\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3042\u308a\u65b9\u304c\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u666e\u53ca\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u3082\u3042\u308b\u3068\u3044\u3048\u305d\u3046\u3060\u3002<\/p>\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>\u3000PPA\u30fb\u30fb\u30fb\u300cPower Purchase Agreement \u96fb\u529b\u8cfc\u5165\u5951\u7d04\uff09\u300d\u306e\u7565<\/span><\/p>\n<p>\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306f\u3001\u300c\u96fb\u529b\u306e\u9700\u8981\u5bb6\u304c\u5b9f\u8cea\u7684\u306b\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u7531\u6765\u306e\u96fb\u529b\u3092\u8abf\u9054\u3057\u305f\u306e\u3068\u540c\u3058\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\uff08\u672c\u7814\u7a76\u5831\u544a49\u30da\u30fc\u30b8\uff09\u4ed5\u7d44\u307f\u3067\u3042\u308b\u304c\u3001\u6700\u5927\u306e\u8ad6\u70b9\u306f\u3001\u3053\u306e\u53d6\u5f15\u306b\u7279\u6709\u306e\u5dee\u91d1\u6c7a\u6e08\u304c\u3001\u4f1a\u8a08\u4e0a\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u3060\u3002\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u6642\u4fa1\u8a55\u4fa1\u304c\u6c42\u3081\u3089\u308c\u308b\u4e0a\u3001\u305d\u306e\u6642\u4fa1\u3092\u6c42\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3082\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u306e\u5165\u624b\u7b49\u306b\u8ab2\u984c\u304c\u3042\u308b\u3068\u3044\u3046\u3002\u672c\u7814\u7a76\u5831\u544a\u3067\u306f\u4ed8\u9332\u3068\u3057\u3066\u300c\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306e\u8a2d\u4f8b\u300d\u3092\u793a\u3057\u3066\u304a\u308a\u3001\u7406\u89e3\u306e\u52a9\u3051\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#432f2f;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong><span style=\"font-size: 18px;\">\u25c6\uff22\uff2f\uff2f\uff2b\u25c6<\/span><\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong><span style=\"font-size: 18px;\">\u300e\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3068\u4f1a\u793e\u7d4c\u55b6 \u306f\u3058\u3081\u306e\u4e00\u6b69\u300f<\/span><\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong><span style=\"font-size: 18px;\">\u597d\u8a55\u8ca9\u58f2\u4e2d<\/span><\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#432f2f;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/bookstore\/s74402\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-256665\" title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/74402.jpg\" alt=\"\" width=\"153\" height=\"229\" \/><\/a><\/p>\n<p><span style=\"color: #b22222;\"><strong>\u300c\u6c17\u8c61\u707d\u5bb3\u306e\u591a\u3044\u65e5\u672c\u3067\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3068\u4f1a\u793e\u7d4c\u55b6\u3092\u8003\u3048\u308b\u3068\u304d\u3001\u6700\u521d\u306b\u8aad\u3080\u4e00\u518a\u3002\u300d<\/strong><\/span><\/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:#432f2f;border-color:#432f2f;\">\n\t\t<p>\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u304b\u306d\u306a\u3044\u300c\u5929\u6c17\u30fb\u5929\u5019\u30fb\u6c17\u5019\u300d\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u306e\u8996\u70b9\u3092\u4ea4\u3048\u3066\u89e3\u8aac\u3002\u5927\u96e8\u30fb\u53f0\u98a8\u306a\u3069\u65e5\u3005\u306e\u5929\u6c17\u3084\u5929\u5019\u4e0d\u9806\u304c\u3082\u305f\u3089\u3059\u30ea\u30b9\u30af\u3001\u6628\u4eca\u306e\u6c17\u5019\u5909\u52d5\u306b\u3088\u308b\u793e\u4f1a\u3078\u306e\u5177\u4f53\u7684\u306a\u5f71\u97ff\u306a\u3069\u3001\u5e83\u304f\u4f1a\u793e\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u77e5\u8b58\u304c\u6e80\u8f09\u3002<\/p>\n<ul>\n<li>\u7b2c\uff11\u7ae0\u3000\u305d\u3082\u305d\u3082\u300c\u5929\u6c17\u300d\u300c\u5929\u5019\u300d\u300c\u6c17\u5019\u300d\u306f\u3069\u3046\u9055\u3046\u306e\u304b<\/li>\n<li>\u7b2c\uff12\u7ae0\u3000\u65e5\u3005\u306e\u5929\u6c17\u3068\u7d4c\u55b6\uff1a\u6614\u304b\u3089\u3042\u308b\u3001\u305d\u3057\u3066\u3053\u308c\u304b\u3089\u3082\u3042\u308b\u30ea\u30b9\u30af<\/li>\n<li>\u7b2c\uff13\u7ae0\u3000\u5929\u6c17\u30fb\u5929\u5019\u306b\u4fc2\u308b\u4e8b\u4f8b\u5206\u6790<\/li>\n<li>\u7b2c\uff14\u7ae0\u3000\u5929\u5019\u4e0d\u9806\u3068\u7d4c\u55b6<\/li>\n<li>\u7b2c\uff15\u7ae0\u3000\u6c17\u5019\u5909\u52d5\u3067\u6fc0\u5909\u3059\u308b\u3082\u306e\u306f\u4f55\u304b\uff1f<\/li>\n<li>\u7b2c\uff16\u7ae0\u3000\u6c17\u5019\u5909\u52d5\u3068\u8131\u70ad\u7d20\u306b\u3088\u308b\u793e\u4f1a\u3078\u306e\u5177\u4f53\u7684\u306a\u5f71\u97ff<\/li>\n<li>\u7b2c\uff17\u7ae0\u3000\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u6c17\u5019\u30ea\u30b9\u30af\u3068\u306f\u4f55\u304b\uff1f<\/li>\n<\/ul>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u4f1a\u54e1\u767b\u9332\uff08\u4e00\u822c\u4f1a\u54e1\u53c8\u306f\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff09\u3057\u3066\u3044\u305f\u3060\u304f\u3068\u3001<span style=\"color: #b22222;\"><strong>\u4f1a\u54e1\u4fa1\u683c1,980\u5186<\/strong><\/span><span style=\"font-size: 12px;\">\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u5b9a\u4fa12,200\u5186<span style=\"font-size: 12px;\">\uff08\u7a0e\u8fbc\uff09<\/span>\uff09\u3067\u304a\u8cb7\u3044\u6c42\u3081\u3044\u305f\u3060\u3051\u307e\u3059\uff01<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button black_b small\" href=\"https:\/\/profession-net.com\/bookstore\/s74402\/\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:arial;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u66f8\u7c4d\u8ca9\u58f2\u30da\u30fc\u30b8\u3067\u8a73\u7d30\u3092\u898b\u308b<\/a><\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2023\u5e74\uff19\u670821\u65e5\u4ed8\u3067\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c17\u53f7\u300c\u74b0\u5883\u4fa1\u5024\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\uff0d\u6c17\u5019\u5909\u52d5\u306e\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u305f\u65b0\u305f\u306a\u53d6\u5f15\u3078\u306e\u5bfe\u5fdc\uff0d\u300d\uff08\u4ee5\u4e0b\u3001\u672c\u7814\u7a76\u5831\u544a\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\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":[370,275,178,180,167,231,289],"tags":[594,328,159],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 22:20:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263060"}],"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=263060"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263060\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263060"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263060"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}