{"id":264046,"date":"2024-01-11T10:12:23","date_gmt":"2024-01-11T01:12:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264046"},"modified":"2024-01-10T19:35:03","modified_gmt":"2024-01-10T10:35:03","slug":"financial-statements-article-174","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-174\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c150\u56de\u3011\u300c2023\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c150\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c2023\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u500b\u5225\u306e\u4f1a\u8a08\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u4e3b\u773c\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001\u300c<a title=\"\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0<\/a>\u300d\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5404\u793e\u306e\u9069\u6642\u958b\u793a\u60c5\u5831\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u30012023\u5e74\u306b\u304a\u3044\u3066\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u3092\u5206\u985e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306a\u3069\u3092\u6982\u89b3\u3057\u3001\u305d\u306e\u7279\u5fb4\u3092\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u305f\u3068\u3053\u308d\u30012023\u5e74\u306b\u304a\u3044\u3066\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u306f71\u793e\u3067\u3042\u308a\u30012021\u5e74\u306e61\u793e\u30012022\u5e74\u306e57\u793e\u3092\u5927\u304d\u304f\u4e0a\u56de\u3063\u3066\u3044\u308b\u300271\u793e\u306e\u3046\u3061\u3001\u8907\u6570\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u304c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\uff16\u793e\u3042\u3063\u305f\u305f\u3081\u3001\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6570\u306f78\u3068\u306a\u308b\u3002<!--more--><\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007\uff12\u3064\u306e\u4e8b\u6848\u3067\uff13\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e<\/strong><\/span><\/p>\n<ul>\n<li>\u682a\u5f0f\u4f1a\u793e\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007\u540c\u4e00\u306e\u4e8b\u6848\u3067\uff12\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e<\/strong><\/span><\/p>\n<ul>\n<li>THECOO\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>SOMPO\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>PHC\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007\uff12\u3064\u306e\u4e8b\u6848\u3067\uff12\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e<\/strong><\/span><\/p>\n<ul>\n<li>\u682a\u5f0f\u4f1a\u793e\u30b0\u30c3\u30c9\u30b9\u30d4\u30fc\u30c9<\/li>\n<li>ITbook\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\uff16\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u6570\u3068\u3057\u3066\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u793e\u300d\u3068\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u4e00\u65b9\u3001\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3064\u3044\u3066\u306f\u59d4\u54e1\u4f1a\u3054\u3068\u306b\u3001\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u306f\u305d\u306e\u533a\u5206\u3054\u3068\u306b\u96c6\u8a08\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u90e8\u3001\u5408\u8a08\u6570\u304c\u5408\u308f\u306a\u3044\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<\/p>\n<p>\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f78\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u3046\u306114\u306e\u59d4\u54e1\u4f1a\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u307e\u3060\u8abf\u67fb\u5831\u544a\u66f8\uff08\u305d\u306e\u6982\u8981\u3092\u542b\u3080\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u3046\u3061\uff15\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7f6e\u305d\u306e\u3082\u306e\u304c12\u6708\u3067\u3042\u308a\u3001\u307e\u3060\u8abf\u67fb\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u306a\u304a\u30012022\u5e74\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c136\u56de\u3011\u300c2022\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-160\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c136\u56de\u3011<\/a>\u57f7\u7b46\u6642\u70b9\u306715\u306e\u59d4\u54e1\u4f1a\u304c\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u30012023\u5e74\u306b\u304a\u3044\u3066\u305d\u306e\u3046\u3061\uff18\u59d4\u54e1\u4f1a\u304c\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5e02\u5834\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div 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Market\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u682a\u5f0f\u4f1a\u793e\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u53ca\u3073\u672d\u5e4c\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u65e5\u7ce7\u88fd\u30d1\u30f3\u682a\u5f0f\u4f1a\u793e\u3001\u975e\u4e0a\u5834\u306e\u30c0\u30a4\u30cf\u30c4\u5de5\u696d\u682a\u5f0f\u4f1a\u793e\u304c\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3068\u8abf\u67fb\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\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\/2024\/01\/fusei150-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264047 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1.png\" alt=\"\" width=\"2813\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1.png 2813w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-300x60.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-1024x206.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-768x154.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-1536x309.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-2048x411.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-1-600x121.png 600w\" sizes=\"(max-width: 2813px) 100vw, 2813px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u306e\u5206\u985e\u3067\u306f\u3001\u3044\u308f\u3086\u308b\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u4f1a\u793e\u304c47\u793e\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u4f1a\u793e\u304c24\u793e\u3068\u306a\u308a\u3001\u3053\u3053\u6570\u5e74\u5897\u52a0\u3057\u3066\u3044\u305f\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u6bd4\u7387\u304c\u30012023\u5e74\u3067\u306f\u5927\u304d\u304f\u4e0b\u304c\u3063\u3066\u3044\u308b\u3002\u306a\u304a\u300112\u6708\uff11\u65e5\u4ed8\u3067\u3001PwC\u3042\u3089\u305f\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3068PwC\u4eac\u90fd\u76e3\u67fb\u6cd5\u4eba\u3068\u304c\u5408\u4f75\u3057\u3066\u3001PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3068\u3057\u3066\u696d\u52d9\u3092\u958b\u59cb\u3057\u3066\u3044\u308b\u305f\u3081\u3001PwC\u4eac\u90fd\u76e3\u67fb\u6cd5\u4eba\u304c\u4f1a\u8a08\u76e3\u67fb\u3092\u62c5\u5f53\u3057\u3066\u3044\u305f\uff14\u793e\u306f\u3001\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306b\u542b\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306e\u306a\u304b\u3067\u306f\u3001\uff25\uff39\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3067\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u304c19\u793e\u3068\u6700\u3082\u591a\u304f\u3001\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c10\u793e\u3001\u6709\u9650\u8cac\u4efb\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u3068PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u305d\u308c\u305e\u308c\uff19\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u306e\u306f\u3001\u592a\u967d\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u304c\uff14\u793e\u3067\u6700\u3082\u591a\u304f\u3001\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba\u3001BDO\u4e09\u512a\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u971e\u53cb\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u304c\u5404\uff12\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264048\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2.png\" alt=\"\" width=\"500\" height=\"112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2.png 1393w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2-300x67.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2-1024x229.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2-768x171.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-2-600x134.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3088\u308b\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u4e00\u90e8\u3001\u59d4\u54e1\u540d\u3092\u975e\u516c\u8868\u3068\u3057\u3066\u3044\u308b\u59d4\u54e1\u4f1a\u3092\u542b\u3081\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3054\u3068\u306e\u5206\u985e\u3067\u306f\u3001\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u304c2010\u5e74\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nichibenren.or.jp\/library\/ja\/opinion\/report\/data\/100715_2.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u7b49\u4e0d\u7965\u4e8b\u306b\u304a\u3051\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3068\u660e\u8a00\u3057\u3066\u3044\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u53ca\u3073\u660e\u8a00\u306f\u3057\u306a\u3044\u307e\u3067\u3082\u305d\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u5916\u90e8\u306e\u59d4\u54e1\u3092\u9078\u5b9a\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f42\u3042\u308a\u3001\u904e\u534a\u6570\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u30012018\u5e74\u304b\u3089\u7d9a\u3044\u3066\u3044\u305f\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3084\u59d4\u54e1\u540d\u306b\u3064\u3044\u3066\u3001\u975e\u516c\u8868\u3068\u3059\u308b\u50be\u5411\u306b\u3064\u3044\u3066\u306f\u30012023\u5e74\u3082\uff17\u793e\u304c\u300c\u975e\u516c\u8868\u300d\u3068\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u3046\u3061\uff14\u793e\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3082\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\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\/2024\/01\/fusei150-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264049 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3.png\" alt=\"\" width=\"2155\" height=\"491\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3.png 2155w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-300x68.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-1024x233.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-768x175.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-1536x350.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-2048x467.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-3-600x137.png 600w\" sizes=\"(max-width: 2155px) 100vw, 2155px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u7965\u4e8b\u5225\u306b\u3053\u308c\u3092\u5206\u985e\u3059\u308b\u3068\u6b21\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u5206\u985e\u4e0a\u3001\u7d4c\u55b6\u8005\u3084\u5f93\u696d\u54e1\u306e\u4e0d\u6b63\u3067\u3042\u3063\u3066\u3082\u3001\u6c7a\u7b97\u4fee\u6b63\u7b49\u3001\u516c\u8868\u3057\u3066\u3044\u308b\u6c7a\u7b97\u5831\u544a\u66f8\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\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\/2024\/01\/fusei150-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264072 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1.png\" alt=\"\" width=\"2103\" height=\"959\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1.png 2103w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-300x137.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-1024x467.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-768x350.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-1536x700.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-2048x934.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-4-1-600x274.png 600w\" sizes=\"(max-width: 2103px) 100vw, 2103px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u4e0d\u6b63\u306e\u614b\u69d8\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u6b21\u3044\u3067\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u306b\u5206\u985e\u3055\u308c\u305f50\u4ef6\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4e0d\u6b63\u306e\u614b\u69d8\u3092\u898b\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u4e0a\u8a18\u8868\u3067\u306f\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6570\u306f50\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\uff11\u3064\u306e\u4e8b\u6848\u3067\u8907\u6570\u306e\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u91cd\u8907\u5206\u3092\u63a7\u9664\u3057\u305f\u7d50\u679c\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u5206\u985e\u3067\u304d\u308b\u5185\u5bb9\u3067\u8a2d\u7f6e\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f49\u3068\u306a\u308b\uff08<span style=\"color: #b22222;\"><strong>\u8d64\u5b57<\/strong><\/span>\u306f\u672c\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5831\u544a\u66f8\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\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\/2024\/01\/fusei150-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264073 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1.png\" alt=\"\" width=\"2145\" height=\"3129\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1.png 2145w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-702x1024.png 702w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-768x1120.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-1053x1536.png 1053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-1404x2048.png 1404w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/fusei150-5-1-600x875.png 600w\" sizes=\"(max-width: 2145px) 100vw, 2145px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\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 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