{"id":263076,"date":"2023-10-05T10:12:15","date_gmt":"2023-10-05T01:12:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263076"},"modified":"2023-10-04T11:37:37","modified_gmt":"2023-10-04T02:37:37","slug":"accounting-article-164","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-164\/","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\u7b2c42\u56de\u3011\u300c\u91d1\u878d\u6a5f\u95a2\u3001\u9867\u554f\u3060\u304b\u3089\u3053\u305d\u77e5\u308a\u3046\u308b\uff2d\uff06\uff21\u306e\u5146\u5019\u3068\u53ef\u80fd\u6027\uff08\u8cb7\u3044\u624b\u7de8\uff09\u300d"},"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\u7b2c42\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u6a5f\u95a2\u3001\u9867\u554f\u3060\u304b\u3089\u3053\u305d\u77e5\u308a\u3046\u308b\uff2d\uff06\uff21\u306e\u5146\u5019\u3068\u53ef\u80fd\u6027<br \/>\n\uff08\u8cb7\u3044\u624b\u7de8\uff09\u300d<\/strong><\/h4>\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>\u4f01\u696d\u7d4c\u55b6\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\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: #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>\u91d1\u878d\u6a5f\u95a2\u3001\u9867\u554f\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3051\u308b\u8cb7\u3044\u624b\u306e\u8996\u70b9\u3092\u77e5\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>\u8cb7\u3044\u624b\u306e\uff2d\uff06\uff21\u306e\u610f\u5411\u3092\u914c\u3093\u3067\u3001\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>\u7b2c\u4e09\u8005\u8996\u70b9\u306b\u3088\u308b\u8cb7\u3044\u624b\u306e\uff2d\uff06\uff21\u306e\u5146\u5019\u3068\u53ef\u80fd\u6027\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8cb7\u3044\u624b\u306e\uff2d\uff06\uff21\u306e\u53ef\u80fd\u6027<\/strong><\/h4>\n<p>\u6cd5\u4eba\u4f01\u696d\u306b\u63a5\u3059\u308b\u7b2c\u4e09\u8005\u306f\u3001\uff2d\uff06\uff21\u3068\u3044\u3046\u5207\u308a\u53e3\u304b\u3089\u5bfe\u8c61\u4f01\u696d\u3092\u773a\u3081\u308b\u3068\u304d\u3001\u8cb7\u3044\u624b\u306e\u6210\u9577\u306e\u305f\u3081\u306e\uff2d\uff06\uff21\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306e\u6551\u3044\u624b\u3068\u306a\u3063\u3066\u307b\u3057\u3044\u3068\u9858\u3046\uff2d\uff06\uff21\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u3001\u3044\u3064\u3067\u3082\u6f5c\u5728\u7684\u306a\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u306b\u63d0\u6848\u3067\u304d\u308b\u30b9\u30bf\u30f3\u30b9\u3067\u3044\u308b\u3053\u3068\u304c\u696d\u52d9\u4e0a\u5927\u5207\u306a\u5f79\u5272\u306e\uff11\u3064\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u3001\u4f01\u696d\u306b\u63a5\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u9867\u554f\u5148\u3092\u6709\u3059\u308b\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306f\u3001\u8077\u696d\u7279\u6027\u3084\u696d\u52d9\u306e\u95a2\u4fc2\u304b\u3089\u3001\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3092\u5bb9\u6613\u306b\u5165\u624b\uff08\u53c8\u306f\u4f5c\u6210\u7b49\u3092\uff09\u3059\u308b\u7acb\u5834\u306b\u3042\u308a\u307e\u3059\u3002\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u3084\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u77e5\u898b\u3092\u901a\u3058\u3066\u3001\u4eca\u5f8c\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u7d4c\u55b6\u3084\u8ca1\u52d9\u304c\u3069\u306e\u3088\u3046\u306b\u6210\u9577\u3057\u3066\u3044\u304f\u306e\u304c\u671b\u307e\u3057\u3044\u304b\u3092\u8003\u3048\u3001\u4f01\u696d\u306b\u65b0\u305f\u306a\u9078\u629e\u80a2\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u6614\u524d\u3067\u3042\u308c\u3070\u3001\u81ea\u529b\u6210\u9577\u306b\u3088\u308b\u7d4c\u55b6\u62e1\u5927\u3092\u76ee\u6307\u3059\u306e\u304c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3060\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8fd1\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u306f\u3001\u6c7a\u3057\u3066\u697d\u89b3\u8996\u3067\u304d\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u306e\u5b9f\u8cea\u8cc3\u91d1\u3084\u6240\u5f97\u5411\u4e0a\u306e\u8ab2\u984c\u3001\u70ba\u66ff\u76f8\u5834\u3001\u7269\u4fa1\u6c34\u6e96\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3001\u65e5\u672c\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3001\u4eba\u624b\u4e0d\u8db3\u306a\u3069\u69d8\u3005\u306a\u4e8b\u60c5\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u81ea\u529b\u6210\u9577\u306b\u3088\u308b\u5b89\u6cf0\u306f\u65b0\u3057\u3044\u7523\u696d\u3001\u6210\u9577\u7523\u696d\u306b\u306f\u5f53\u3066\u306f\u307e\u308b\u3068\u3057\u3066\u3082\u3001\u65e7\u6765\u578b\u306e\u7523\u696d\u3001\u65e2\u5b58\u306e\u4e8b\u696d\u306b\u3064\u3044\u3066\u306f\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u304a\u304b\u308c\u305f\u72b6\u6cc1\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u9078\u629e\u80a2\u3068\u3057\u3066\uff2d\uff06\uff21\u3092\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u65b0\u898f\u53c2\u5165\u3001\u30b7\u30a7\u30a2\u62e1\u5927\u3001\u898f\u6a21\u306e\u7d4c\u6e08\u6027\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3057\u3066\u3001\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u5f93\u6765\u306e\u30d1\u30bf\u30fc\u30f3\u3068\u7570\u306a\u308b\u6210\u9577\u3092\u9042\u3052\u308b\u4e00\u624b\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7b2c\u4e09\u8005\u8996\u70b9\u3067\u3001\u8cb7\u3044\u624b\u3068\u306a\u308a\u3046\u308b\u5019\u88dc\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u5146\u5019\u3084\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308a\u3046\u308b\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d4c\u55b6\u74b0\u5883<\/strong><\/h4>\n<p>\u8cb7\u3044\u624b\u3068\u306a\u308a\u3046\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5c06\u6765\u307e\u3067\u3092\u542b\u3081\u305f\u81ea\u793e\u306e\u7d4c\u55b6\u74b0\u5883\u3092\u628a\u63e1\u3059\u308b\u306e\u304c\u91cd\u8981\u3067\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u7b2c\u4e09\u8005\u306f\u3001\u666e\u6bb5\u63a5\u3059\u308b\u4f01\u696d\u306e\u7d4c\u55b6\u74b0\u5883\u3084\u3001\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u3092\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u3053\u3068\u304c\uff2d\uff06\uff21\u306e\u5146\u5019\u3084\u53ef\u80fd\u6027\u306b\u6c17\u3065\u304f\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u300cAs is To be\u300d\u306e\u89b3\u70b9\u304b\u3089\u3001\u73fe\u72b6\u3068\u3001\u5c06\u6765\u50cf\u3084\u7406\u60f3\u3068\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u904e\u7a0b\u304c\u4f01\u696d\u6210\u9577\u306b\u3068\u3063\u3066\u5927\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c\u4e09\u8005\u306b\u3068\u3063\u3066\u3001\u6210\u9577\u306e\u904e\u7a0b\u306b\uff2d\uff06\uff21\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u3044\u3046\u30a2\u30f3\u30c6\u30ca\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u7d4c\u55b6\u74b0\u5883\u3092\u5206\u6790\u3059\u308b\u3068\u304d\u306f\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u4f7f\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306b\u3088\u308b\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u63d0\u6848\u306e\u4e2d\u3067\u3082\u4f7f\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u3057\u3066\u3001PEST\u5206\u6790\u3001\u30d5\u30a1\u30a4\u30d6\u30d5\u30a9\u30fc\u30b9\u5206\u6790\u30013C\u5206\u6790\u3001\u30a2\u30f3\u30be\u30d5\u306e\u30de\u30c8\u30ea\u30af\u30b9\u3001PPM\u5206\u6790\u3001SWOT\u5206\u6790\u3092\u306f\u3058\u3081\u69d8\u3005\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u666e\u53ca\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u56f3\u793a\u5316\u3055\u308c\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u3060\u3051\u306b\u3001\u4f7f\u3044\u52dd\u624b\u306f\u3044\u3044\u306e\u3067\u3059\u304c\u3001\u5b89\u6613\u306b\u4f7f\u7528\u3059\u308b\u3068\u3001\u691c\u8a0e\u306b\u9069\u3057\u3066\u3044\u306a\u3044\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u9078\u629e\u3057\u3066\u3057\u307e\u3044\u3001\u610f\u5473\u304c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u70b9\u306b\u7559\u610f\u3057\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u9069\u3057\u305f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3067\u304d\u308c\u3070\u3001\u73fe\u5728\u306e\u7d4c\u55b6\u3092\u7acb\u3061\u6b62\u307e\u3063\u3066\u89b3\u5bdf\u3067\u304d\u3001\u5f79\u7acb\u3064\u3053\u3068\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u65e5\u9803\u3001\u4f01\u696d\u306b\u95a2\u308f\u308b\u7b2c\u4e09\u8005\u306e\u591a\u304f\u306f\u3001\u8cc7\u91d1\u3084\u8ca1\u52d9\u8af8\u8868\u3070\u304b\u308a\u306b\u76ee\u304c\u3044\u304d\u3001\u4f01\u696d\u305d\u306e\u3082\u306e\u306e\u6210\u9577\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u6a5f\u4f1a\u304c\u591a\u304f\u306a\u3044\u5370\u8c61\u3092\u53d7\u3051\u307e\u3059\u3002\u4f01\u696d\u306e\u5185\u5916\u306e\u7d4c\u55b6\u74b0\u5883\u306f\u73fe\u5728\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u3063\u3066\u3001\u4eca\u5f8c\u3069\u3046\u3059\u3079\u304d\u304b\u3092\u691c\u8a0e\u3059\u308b\u4e2d\u3067\u3001\uff2d\uff06\uff21\u3092\u9078\u629e\u3057\u305f\u969b\u306e\u52b9\u679c\u304c\u3069\u306e\u3088\u3046\u306b\u8868\u308c\u308b\u304b\u3092\u4f01\u696d\u3068\u4e00\u7dd2\u306b\u306a\u3063\u3066\u691c\u8a0e\u3059\u308b\u306e\u304c\u3001\u671b\u307e\u3057\u3044\u7b2c\u4e09\u8005\u306e\u3042\u308a\u65b9\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u95a2\u3059\u308b\u8aac\u660e\u306f\u5272\u611b\u3057\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u5b66\u8853\u8ad6\u6587\u3001\u5c02\u9580\u66f8\u3001\u30d3\u30b8\u30cd\u30b9\u66f8\u7c4d\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306a\u3069\u3092\u901a\u3058\u3066\u63a2\u305b\u3070\u3001\u3059\u3050\u306b\u305f\u3069\u308a\u7740\u304f\u306f\u305a\u3067\u3059\u306e\u3067\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u60c5\u5831\u5165\u624b\u3055\u308c\u308b\u306e\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6700\u9069\u8cc7\u91d1\u914d\u5206\u306e\u89b3\u70b9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263077\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1.png\" alt=\"\" width=\"2117\" height=\"1369\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1.png 2117w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-300x194.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-1024x662.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-768x497.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-1536x993.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-2048x1324.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/09\/ma-mikata42-1-600x388.png 600w\" sizes=\"(max-width: 2117px) 100vw, 2117px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8cc7\u91d1\u306e\u6e90\u6cc9<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u3092\u8cb7\u3044\u624b\u306e\u5074\u3067\u691c\u8a0e\u3067\u304d\u308b\u4f01\u696d\u306f\u3001\u57fa\u672c\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u6709\u3059\u308b\u4f01\u696d\u3067\u3059\u3002\u305d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u3069\u306e\u3088\u3046\u306b\u751f\u307e\u308c\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u4e0a\u56f3\u306e\u3088\u3046\u306b\u4e3b\u306b\uff13\u3064\u306e\u624b\u6bb5\u304b\u3089\u7372\u5f97\u3059\u308b\u3068\u8003\u3048\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u4e3b\u306a\u8cc7\u91d1\u306e\u6e90\u6cc9\u3068\u3057\u307e\u3057\u305f\u304c\u3001\u2460\u624b\u5143\u8cc7\u91d1\u3001\u2461\u55b6\u696dCF\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff09\u3001\u2462\u8cc7\u91d1\u8abf\u9054\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u624b\u5143\u8cc7\u91d1<\/h4>\n<p>\u624b\u5143\u8cc7\u91d1\u306f\u3001\u904e\u53bb\u306b\u7372\u5f97\u3057\u305f\u8cc7\u91d1\u306e\u6b8b\u984d\u3067\u3042\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4e3b\u306bB\/S\u306e\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u306e\u9805\u76ee\u306b\u3042\u308b\u5185\u5bb9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u55b6\u696dCF\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff09<\/h4>\n<p>\u55b6\u696dCF\u306f\u55b6\u696d\u5229\u76ca\u3068\u306f\u4f3c\u3066\u975e\u306a\u308b\u6982\u5ff5\u3067\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5909\u52d5\u306b\u95a2\u4fc2\u306a\u304f\u767a\u751f\u3059\u308b\u53ce\u76ca\u3001\u8cbb\u7528\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306f\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3092\u4f34\u3046\u639b\u3051\u53d6\u5f15\u3084\u3001\u524d\u6255\u8cbb\u7528\u3084\u524d\u53d7\u53ce\u76ca\u306a\u3069\u306e\u7d4c\u904e\u52d8\u5b9a\u3068\u547c\u3070\u308c\u308b\u9805\u76ee\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u5b58\u5728\u306b\u3088\u3063\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d9\u30fc\u30b9\u306e\u55b6\u696d\u5229\u76ca\u306e\u984d\u3068\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u55b6\u696d\u5229\u76ca\u306e\u984d\u306f\u3001\u307b\u307c\u5168\u3066\u306e\u5834\u5408\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u985e\u306b\u306f\u3001\u307b\u304b\u306b\u3082\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u904e\u53bb\u306b\u6295\u8cc7\u3057\u305f\u7c3f\u4fa1\u306b\u5bfe\u3059\u308b\u8a08\u7b97\u4e0a\u306e\u30b3\u30b9\u30c8\u3067\u3042\u308a\u3001P\/L\u3067\u306f\u30de\u30a4\u30ca\u30b9\u3055\u308c\u307e\u3059\u304c\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u5206\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u305d\u306e\u671f\u306b\u6e1b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u55b6\u696dCF\u306f\u7a0e\u5f15\u5f8c\u306e\u6570\u5024\u3092\u6c42\u3081\u308b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u55b6\u696d\u5229\u76ca\u3092\u30d9\u30fc\u30b9\u306b\u55b6\u696dCF\u3092\u6c42\u3081\u308b\u5834\u5408\u3001<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>\u55b6\u696d\u5229\u76ca \u00d7\uff08\uff11\uff0d \u7a0e\u7387\uff09\uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb \u00b1 \u904b\u8ee2\u8cc7\u91d1<\/p>\n<\/div>\n\u3067\u6c42\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u306a\u304a\u3001\u7a0e\u5f15\u304d\u5f8c\u306e\u55b6\u696d\u5229\u76ca\u306e\u3053\u3068\u3092\u300cNOPAT\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 15px;\">\u3053\u3053\u3067\u3001\u904b\u8ee2\u8cc7\u91d1\u306f\u901a\u5e38\u3001\u58f2\u4e0a\u50b5\u6a29\uff08\u58f2\u639b\u91d1\u306a\u3069\uff09\u3001\u68da\u5378\u8cc7\u7523\u3001\u4ed5\u5165\u50b5\u52d9\uff08\u8cb7\u639b\u91d1\u306a\u3069\uff09\u3092\u6307\u3057\u3001<\/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>\u58f2\u4e0a\u50b5\u6a29 \uff0b \u68da\u5378\u8cc7\u7523 \uff0d \u4ed5\u5165\u50b5\u52d9<\/p>\n<\/div>\n\u304c\u30d7\u30e9\u30b9\u306e\u5024\u306e\u6642\u306f\u904b\u8ee2\u8cc7\u91d1\u5897\u6e1b\u984d\u3092\u30de\u30a4\u30ca\u30b9\u306b\u3057\u3001\u3053\u308c\u3089\u304c\u30de\u30a4\u30ca\u30b9\u306e\u6642\u306f\u9006\u306b\u904b\u8ee2\u8cc7\u91d1\u5897\u6e1b\u984d\u3092\u30d7\u30e9\u30b9\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u304b\u3068\u3044\u3046\u3068\u3001\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u9650\u308a\u30ad\u30e3\u30c3\u30b7\u30e5\u30a4\u30f3\u3092\u5148\u9001\u308a\u3057\u3066\u304a\u308a\u3001\u68da\u5378\u8cc7\u7523\u304c\u8a08\u4e0a\u3055\u308c\u308b\u9650\u308a\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u751f\u307e\u306a\u3044\u305f\u3081\u3001\u8a08\u7b97\u4e0a\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u30de\u30a4\u30ca\u30b9\u3068\u8003\u3048\u307e\u3059\u3002\u4e00\u65b9\u3001\u4ed5\u5165\u50b5\u52d9\u306e\u8a08\u4e0a\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u306e\u5148\u9001\u308a\u306e\u305f\u3081\u8a08\u7b97\u4e0a\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u30d7\u30e9\u30b9\u3068\u8003\u3048\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u58f2\u4e0a\u50b5\u6a29\u3068\u68da\u5378\u8cc7\u7523\u306e\u5408\u8a08\u304c\u4ed5\u5165\u50b5\u52d9\u3092\u4e0a\u56de\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u904b\u8ee2\u8cc7\u91d1\u306f\u6e1b\u3063\u3066\u3044\u308b\u3001\u9006\u306b\u3001\u4ed5\u5165\u50b5\u52d9\u304c\u58f2\u4e0a\u50b5\u6a29\u3068\u68da\u5378\u8cc7\u7523\u306e\u5408\u8a08\u3092\u4e0a\u56de\u308b\u306a\u3089\u3070\u904b\u8ee2\u8cc7\u91d1\u306f\u5897\u52a0\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u8cc7\u91d1\u8abf\u9054<\/h4>\n<p>\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u30a8\u30af\u30a4\u30c6\u30a3\uff08\u682a\u4e3b\u8cc7\u672c\uff09\u306b\u3088\u308b\u8abf\u9054\u306f\u7686\u7121\u3068\u3044\u3063\u3066\u3082\u3044\u3044\u306f\u305a\u3067\u3059\u306e\u3067\u3001\u901a\u5e38\u3001\u9280\u884c\u7b49\u304b\u3089\u306e\u501f\u5165\u308c\u3092\u60f3\u5b9a\u3044\u305f\u3060\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8cc7\u91d1\u7dcf\u984d<\/strong><\/h4>\n<p>\u4f01\u696d\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u3092\u9ad8\u3081\u308b\u306b\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u8cc7\u91d1\u306e\u6e90\u6cc9\u3092\u8003\u3048\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u7dcf\u984d\u3092\u3044\u304b\u306b\u62e1\u5927\u3055\u305b\u3066\u3044\u304f\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u4f01\u696d\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u304a\u6c17\u3065\u304d\u306e\u3088\u3046\u306b\u55b6\u696dCF\u3092\u5897\u3084\u3059\u306e\u304c\u4f01\u696d\u306e\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u95a2\u4e0e\u3059\u308b\u7a0e\u7406\u58eb\u7b49\u304c\u7bc0\u7a0e\u7b56\u3092\u63d0\u6848\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306b\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u79c1\u898b\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u3059\u304e\u308b\u306e\u306b\u306f\u53cd\u5bfe\u3067\u3059\u3002\u904e\u53bb\u3092\u632f\u308a\u8fd4\u3063\u3066\u3044\u305f\u3060\u304f\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u306a\u3057\u306b\u7bc0\u7a0e\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u3055\u307b\u3069\u591a\u304f\u306a\u304f\u3001\u7bc0\u7a0e\u3057\u305f\u5206\u3001\u304a\u305d\u3089\u304f\u672c\u696d\u4ee5\u5916\u306e\u3001\u76f4\u63a5\u306b\u306f\u53ce\u76ca\u3092\u751f\u307e\u306a\u3044\u4f55\u304b\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3057\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3001\u55b6\u696dCF\u3092\u5897\u3084\u3057\u3001\u81ea\u7531\u306a\u8cc7\u91d1\u3092\u5897\u3084\u3057\u3066\u3001\u6b21\u306e\u6210\u9577\u306b\u8cc7\u91d1\u3092\u914d\u5206\u3057\u306a\u304c\u3089\u6210\u9577\u3059\u308b\u7d4c\u55b6\u3092\u76ee\u6307\u3057\u305f\u306f\u305a\u304c\u3001\u65e5\u672c\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u3059\u304e\u308b\u3042\u307e\u308a\u3001\u81ea\u3089\u4f01\u696d\u6210\u9577\u306b\u30d6\u30ec\u30fc\u30ad\u3092\u304b\u3051\u3066\u3044\u308b\u4f8b\u304c\u591a\u3059\u304e\u308b\u3068\u5b9f\u611f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u4f01\u696d\u3084\u3001\u5c06\u6765\uff2d\uff06\uff21\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u6b32\u3057\u3044\u4f01\u696d\u3092\u62c5\u5f53\u3059\u308b\u7b2c\u4e09\u8005\u306f\u3001\u305c\u3072\u300c\uff2d\uff06\uff21\u306b\u6295\u3058\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u3044\u304b\u306b\u7559\u4fdd\u3067\u304d\u308b\u304b\u300d\u306e\u8996\u70b9\u3067\u8cc7\u91d1\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6226\u7565\u7684\u53c8\u306f\u8a08\u753b\u7684\u6295\u8cc7\u3068\u3057\u3066\u306e\uff2d\uff06\uff21<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09\uff08\uff12\uff09<\/strong>\u306e\u6d41\u308c\u3092\u53d7\u3051\u3066\u3001\u5341\u5206\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u3042\u308b\u304b\u3001\u4eca\u5f8c\u5341\u5206\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u751f\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3051\u308c\u3070\u3001\u4e0a\u56f3\u306b\u8a18\u8f09\u3057\u305f\u4e3b\u306a\u8cc7\u91d1\u4f7f\u9014\u306e\u6570\u3042\u308b\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3067\u304d\u308b\u4f59\u88d5\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\uff11\u3064\u306e\u624b\u6bb5\u304c\uff2d\uff06\uff21\u3067\u3042\u308a\u3001\uff2d\uff06\uff21\u3092\u901a\u3057\u3066\u3001\u696d\u52d9\u306e\u5e45\u3092\u5e83\u3052\u3001\u5ddd\u4e0a\u304b\u3089\u5ddd\u4e0b\u307e\u3067\u306e\u53d6\u5f15\u3084\u30d5\u30ed\u30fc\u306e\u9023\u9396\u3092\u81ea\u793e\u304c\u62c5\u3046\u3068\u3044\u3063\u305f\u3001\u81ea\u793e\u306b\u306a\u304b\u3063\u305f\u30ea\u30bd\u30fc\u30b9\u3092\u5916\u90e8\u304b\u3089\u8abf\u9054\u3057\u3066\u3055\u3089\u306a\u308b\u6210\u9577\u306b\u7e4b\u3052\u308b\u9053\u304c\u958b\u3051\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u4f7f\u3063\u3066\u3001\u4f55\u306e\u9078\u629e\u3092\u884c\u3046\u304b\u306f\u4f01\u696d\u3001\u7d4c\u55b6\u8005\u306e\u81ea\u7531\u3067\u3059\u304c\u3001\uff2d\uff06\uff21\u306f\u3001\u81ea\u793e\u306b\u306a\u3044\u30ea\u30bd\u30fc\u30b9\u3092\u624b\u306b\u5165\u308c\u308b\u624b\u6bb5\u3068\u3044\u3046\u70b9\u3067\u512a\u308c\u3066\u3044\u307e\u3059\u3002\u3082\u3057\u3001\u30bc\u30ed\u304b\u3089\u4e8b\u696d\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3068\u3059\u308c\u3070\u3001\u3069\u308c\u307b\u3069\u306e\u6642\u9593\u3092\u8981\u3059\u308b\u304b\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a2d\u5099\u6295\u8cc7\u307b\u3069\u306b\u306f\u5b89\u6613\u306b\u6c7a\u65ad\u3067\u304d\u307e\u305b\u3093\u304c\u3001\uff08\u4e8b\u696d\uff09\u6295\u8cc7\u306e\u4ee3\u8868\u7684\u306a\u624b\u6bb5\u3068\u3057\u3066\u3001\u4eca\u5f8c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u306e\u9078\u629e\u80a2\u306b\u542b\u307e\u308c\u308b\u6a5f\u4f1a\u304c\u5897\u3048\u3066\u304f\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u3068\u3057\u3066\u4f01\u696d\u306b\u95a2\u308f\u308b\u969b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u7d4c\u55b6\u306e\u4e2d\u3067\u3044\u304b\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u7372\u5f97\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u7dcf\u984d\u3092\u5897\u3084\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u6b21\u306e\u6210\u9577\u6295\u8cc7\u306b\u914d\u5206\u3059\u308b\u304b\u306e\u89b3\u70b9\u304b\u3089\uff2d\uff06\uff21\u3092\u63d0\u6848\u3059\u308b\u6a5f\u4f1a\u3092\u3046\u304b\u304c\u3046\u3068\u3088\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u3067\u89e6\u308c\u305f\u7d4c\u55b6\u74b0\u5883\u306e\u5206\u6790\u304c\u6d3b\u304b\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u73fe\u5728\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306a\u30b9\u30c6\u30fc\u30b8\u306b\u3042\u308a\u3001\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306a\u4f01\u696d\u4f53\u3092\u76ee\u6307\u3059\u306e\u304b\u3092\u691c\u8a0e\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u3001\u8cb7\u3044\u624b\u306e\uff2d\uff06\uff21\u306e\u5146\u5019\u3084\u53ef\u80fd\u6027\u3092\u63a2\u308b\u3046\u3048\u3067\u6b20\u304b\u305b\u307e\u305b\u3093\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<\/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>\u4eca\u56de\u306f\u3001\u7b2c\u4e09\u8005\u8996\u70b9\u3067\u3001\u8cb7\u3044\u624b\u3068\u306a\u308a\u3046\u308b\u5019\u88dc\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u5146\u5019\u3084\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308a\u3046\u308b\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"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":[2256],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 14:57:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263076"}],"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=263076"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263076\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263076"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263076"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}