{"id":264240,"date":"2024-02-01T10:12:38","date_gmt":"2024-02-01T01:12:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264240"},"modified":"2024-01-31T19:06:03","modified_gmt":"2024-01-31T10:06:03","slug":"accounting-article-175","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-175\/","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\u7b2c45\u56de\u3011\u300c\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u597d\u3080\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u7279\u5fb4\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>\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u597d\u3080\u8cb7\u3044\u624b\u306e\u7279\u5fb4\u3092\u77e5\u3063\u3066\u81ea\u793e\u306e\u5bfe\u5fdc\u306b\u6d3b\u304b\u3059\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: 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#800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u3068\u306e\u826f\u597d\u306a\u95a2\u4fc2\u3065\u304f\u308a\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>\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u597d\u3080\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3059\u308b\u3002<\/p>\n<\/div>\n<p><a title=\"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c43\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\u58f2\u308a\u624b\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-167\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c43\u56de\u3011<\/a>\u306f\u4e3b\u306b\u58f2\u308a\u624b\u306e\u7acb\u5834\u304b\u3089\u3001<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\u7b2c44\u56de\u3011\u300c\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-170\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c44\u56de\u3011<\/a>\u306f\u8cb7\u3044\u624b\u306e\u7acb\u5834\u304b\u3089\u7b2c\u4e09\u8005\u306b\u597d\u307e\u308c\u308b\u7279\u5fb4\u306a\u3069\u3092\u307f\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u304b\u3089\u3001\u81ea\u3089\u304c\u597d\u3080\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306e\u7279\u5fb4\u3092\u3044\u304f\u3064\u304b\u307f\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6848\u4ef6\u306e\u6c7a\u307e\u308a\u3084\u3059\u3055<br \/>\n<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u4ef2\u4ecb\u6a5f\u95a2\u3084\uff2d\uff06\uff21\u3092\u652f\u63f4\u3059\u308b\u6a5f\u95a2\u3068\u3044\u3063\u305f\uff2d\uff06\uff21\u306e\u7b2c\u4e09\u8005\u3068\u8a00\u308f\u308c\u308b\u30d7\u30ec\u30a4\u30e4\u30fc\u306e\u53ce\u5165\u6e90\u306f\u3001\u901a\u5e38\u3001\uff2d\uff06\uff21\u306e\u6210\u7acb\u306b\u4f34\u3063\u3066\u751f\u3058\u307e\u3059\u3002\u307e\u305f\u3001\u652f\u63f4\u3057\u305f\u5b9f\u7e3e\u306e\u6570\u306b\u3088\u3063\u3066\u5e02\u5834\u3084\u5916\u90e8\u304b\u3089\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u8a55\u4fa1\u304c\u9ad8\u307e\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u95a2\u308f\u3063\u305f\u5404\u6848\u4ef6\u304c\u7121\u4e8b\u306b\u5404\u793e\u306e\u6210\u529f\u3068\u5b9a\u7fa9\u3065\u3051\u308b\u6c34\u6e96\u306b\u81f3\u308b\u304b\u3069\u3046\u304b\u3001\u305d\u3057\u3066\u3001\u305d\u306e\u4e88\u6e2c\u304c\u3067\u304d\u305d\u3046\u304b\u3001\u3068\u3044\u3063\u305f\u6210\u529f\u306e\u78ba\u5ea6\u306e\u9ad8\u3055\u304c\u5f7c\u3089\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u6848\u4ef6\u306e\u6c7a\u307e\u308a\u3084\u3059\u3055\u3067\u3059\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u306b\u3068\u3063\u3066\u3001\u6f5c\u5728\u6848\u4ef6\u306f\u7121\u5f62\u306e\u5728\u5eab\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\u3089\u3001\u6210\u7acb\u3059\u308c\u3070\u6d88\u3048\u307e\u3059\u304c\u3001\u3044\u3064\u307e\u3067\u7d4c\u3063\u3066\u3082\u58f2\u4e0a\u3092\u751f\u307e\u306a\u3051\u308c\u3070\u3001\u7ba1\u7406\u30b3\u30b9\u30c8\u3060\u3051\u304c\u5d69\u3093\u3067\u3044\u304d\u307e\u3059\u3002\u3068\u3044\u3046\u306e\u306f\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u5019\u88dc\u3092\u96c6\u3081\u308b\u3060\u3051\u96c6\u3081\u3066\u304a\u3044\u3066\u30b9\u30c8\u30c3\u30af\u3057\u3066\u304a\u304f\u3001\u5f8c\u306f\u307b\u3063\u305f\u3089\u304b\u3057\u3068\u3044\u3046\u3053\u3068\u306f\u901a\u5e38\u3042\u308a\u3048\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u983b\u5ea6\u3084\u65b9\u6cd5\u306f\u7b2c\u4e09\u8005\u306e\u7d44\u7e54\u306e\u6027\u683c\u3084\u62c5\u5f53\u8005\u306e\u5bfe\u5fdc\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5b9a\u671f\u304b\u4e0d\u5b9a\u671f\u304b\u3092\u554f\u308f\u305a\u3001\u4f55\u3089\u304b\u306e\u5f62\u3067\u898b\u8fbc\u307f\u6848\u4ef6\u3092\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u3059\u308b\u306f\u305a\u3067\u3059\u306e\u3067\u3001\uff2d\uff06\uff21\u306e\u6f5c\u5728\u4f01\u696d\u306b\u5bfe\u3059\u308b\u30b3\u30b9\u30c8\u306f\u6848\u4ef6\u6210\u7acb\u524d\u304b\u3089\u3059\u3067\u306b\u751f\u3058\u3066\u3044\u307e\u3059\u3002\u306a\u3089\u3070\u3001\u3067\u304d\u308b\u9650\u308a\u826f\u3044\u5f62\u3067\u3001\u306a\u308b\u3079\u304f\u65e9\u304f\u5352\u696d\u3057\u3066\u58f2\u4e0a\u306b\u8ca2\u732e\u3057\u3066\u307b\u3057\u3044\u3068\u3044\u3046\u306e\u304c\u3001\u8ca1\u52d9\u9762\u3092\u8e0f\u307e\u3048\u305f\u7b2c\u4e09\u8005\u5074\u306e\u5e0c\u671b\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u9867\u5ba2\u306f\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u3067\u3059\u304b\u3089\u3001\u4e92\u3044\u306b\u76f8\u624b\u304b\u3089\u6b32\u3057\u3044\u3001\u9b45\u529b\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u307b\u3069\u3001\u6848\u4ef6\u304c\u6210\u5c31\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30cb\u30fc\u30ba\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u696d\u7a2e\u3001\u4fa1\u984d\u3001\u30c8\u30ec\u30f3\u30c9\u3001\u4f1a\u793e\u898f\u6a21\u3001\u6240\u5728\u5730\u3001\u8ca1\u52d9\u72b6\u6cc1\u3001\u4fdd\u6709\u3059\u308b\u7d4c\u55b6\u8cc7\u6e90\u3001\u5c06\u6765\u306e\u5e02\u5834\u306a\u3069\u306e\u69d8\u3005\u306a\u8981\u7d20\u306b\u57fa\u3065\u304f\u7dcf\u5408\u529b\u304c\u76f8\u624b\u306b\u3068\u3063\u3066\u306e\u9b45\u529b\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u7dcf\u5408\u7684\u306b\u78e8\u304d\u7d9a\u3051\u308b\u306e\u304c\u7b2c\u4e09\u8005\u306b\u3068\u3063\u3066\u306e\u6848\u4ef6\u306e\u6c7a\u307e\u308a\u3084\u3059\u3055\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304f\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u7b2c\u4e09\u8005\u304c\u597d\u3080\u30dd\u30a4\u30f3\u30c8\u306b\u3082\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6848\u4ef6\u306e\u6c7a\u307e\u308a\u3084\u3059\u3055\u3067\u4e00\u70b9\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u6848\u4ef6\u3092\u6025\u3050\u7b2c\u4e09\u8005\u3067\u3059\u3002\u4f59\u88d5\u306e\u3042\u308b\u7b2c\u4e09\u8005\u306a\u3089\u3001\u8cb7\u3044\u624b\u306b\u5408\u3046\u3001\u58f2\u308a\u624b\u306b\u5408\u3046\u6848\u4ef6\u3092\u7d39\u4ecb\u3067\u304d\u307e\u3059\u304c\u3001\u9006\u306e\u7acb\u5834\u3060\u3063\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u624b\u304c\u304b\u304b\u3089\u306a\u3044<\/strong><\/h4>\n<p>\u624b\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u6848\u4ef6\u306e\u6c7a\u307e\u308a\u3084\u3059\u3055\u306b\u3082\u901a\u305a\u308b\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e09\u8005\u304b\u3089\u307f\u3066\u3001\u300c\u3053\u306e\u76f8\u624b\u3068\u306f\u3084\u308a\u3084\u3059\u3044\u306a\u300d\u3068\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30b7\u30f3\u30d7\u30eb\u3055<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u306e\u624b\u7d9a\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u6bd4\u8f03\u7684\u624b\u304c\u304b\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306e\u4e00\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<ul>\n<li>\u682a\u5f0f\u8b72\u6e21\u306e\u307f\u3067\u3001\u8907\u96d1\u306a\u7d44\u7e54\u518d\u7de8\u306f\u4e0d\u8981<\/li>\n<li>\u682a\u5238\u4e0d\u767a\u884c\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u624b\u5143\u306b\u306a\u3044\u682a\u5238\u3092\u767a\u884c\u3059\u308b\u624b\u9593\u304c\u7701\u3051\u308b<\/li>\n<li>\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u304c\u3044\u306a\u3044<\/li>\n<li>\u682a\u4e3b\u9593\u306e\u63c9\u3081\u4e8b\u3084\u4e89\u3044\u3054\u3068\u304c\u306a\u3044\u304b\u89e3\u6d88\u6e08\u307f<\/li>\n<li>\u8a31\u8a8d\u53ef\u306e\u5f15\u7d99\u304e\u304c\u306a\u3044\u304b\u3001\u3042\u3063\u3066\u3082\u5c11\u306a\u3044<\/li>\n<li>\u5358\u4e00\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb<\/li>\n<li>\u7ba1\u7406\u304c\u5fc5\u8981\u306a\u62e0\u70b9\u304c\u5c11\u306a\u304f\u3001\u7d4c\u55b6\u8cc7\u6e90\u304c\u96c6\u4e2d\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u6761\u4ef6\u304c\u8907\u6570\u5099\u308f\u3063\u3066\u3044\u308c\u3070\u3001\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u306a\u306e\u3067\u3042\u307e\u308a\u624b\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5fc5\u305a\u3057\u3082\u30b7\u30f3\u30d7\u30eb\u3060\u3068\u3044\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a31\u8a8d\u53ef\u304c\u3042\u308b\u304b\u3089\u3001\u53c2\u5165\u3057\u306b\u304f\u3044\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u3063\u3066\u3082\uff2d\uff06\uff21\u3067\u53c2\u5165\u3057\u3084\u3059\u304f\u306a\u308b\u3001\u3068\u3044\u3063\u305f\uff2d\uff06\uff21\u306a\u3089\u3067\u306f\u306e\u9b45\u529b\u304c\u3042\u308b\u305f\u3081\u3001\u3069\u3053\u307e\u3067\u30b7\u30f3\u30d7\u30eb\u304c\u3044\u3044\u304b\u3069\u3046\u304b\u306f\u30b1\u30fc\u30b9\u3084\uff2d\uff06\uff21\u3092\u671b\u3080\u76f8\u624b\u306e\u6027\u683c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u597d\u6761\u4ef6<\/strong><\/h4>\n<p>\u4e3b\u306b\u58f2\u308a\u624b\u5074\u306e\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u304c\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li>\u6c7a\u7b97\u304c\u826f\u597d\u3001\u597d\u8abf<\/li>\n<li>\u793e\u5185\u8cc7\u6599\u304c\u63c3\u3063\u3066\u3044\u3066\u4e0d\u5099\u3084\u7d1b\u5931\u304c\u306a\u3044<\/li>\n<li>\u793e\u5185\u306e\u5bfe\u5fdc\u304c\u65e9\u3044<\/li>\n<li>\u5f93\u696d\u54e1\u304c\u82e5\u3044<\/li>\n<li>\u8a2d\u5099\u304c\u65b0\u3057\u3044<\/li>\n<li>\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u306b\u3064\u306a\u304c\u308b\u8981\u7d20\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6709\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\u3068\u3044\u3063\u305f\u8cb7\u3044\u624b\u5074\u304b\u3089\u307f\u305f\u597d\u6761\u4ef6\u3001\u9b45\u529b\u306b\u6620\u308b\u8981\u7d20\u3084\u7279\u5fb4\u306f\u3001\u7b2c\u4e09\u8005\u3068\u3057\u3066\u3082\u8cb7\u3044\u624b\u5019\u88dc\u306b\u30a2\u30d4\u30fc\u30eb\u3057\u3084\u3059\u3044\u70b9\u306b\u306a\u308a\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u80fd\u529b\u306e\u30df\u30b9\u30de\u30c3\u30c1\u304c\u306a\u3044\u53c8\u306f\u5c11\u306a\u3044<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u304c\u3059\u3067\u306b\u6709\u3059\u308b\u80fd\u529b\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u3082\u3063\u3066\u696d\u52d9\u63d0\u4f9b\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3001\u95a2\u4e0e\u4e88\u5b9a\u306e\u6848\u4ef6\u306e\u30ec\u30d9\u30eb\u304c\u7b2c\u4e09\u8005\u306b\u3068\u3063\u3066\u9ad8\u3059\u304e\u305a\u4f4e\u3059\u304e\u306a\u3044\u70b9\u306f\u3001\u7b2c\u4e09\u8005\u8996\u70b9\u3067\u8cb7\u3044\u624b\u5019\u88dc\u3001\u58f2\u308a\u624b\u5019\u88dc\u3092\u898b\u308b\u969b\u306b\u91cd\u8981\u306a\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u306b\u3088\u3063\u3066\u3001\u5f97\u610f\u306a\u5730\u57df\u3001\u898f\u6a21\u3001\u696d\u7a2e\u306a\u3069\u306b\u591a\u5c11\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u306e\u9818\u57df\u306b\u5f97\u610f\u5206\u91ce\u304c\u3042\u308b\u304b\u3001\u7279\u5fb4\u304c\u3042\u308b\u304b\u306f\u904e\u53bb\u306e\u5b9f\u7e3e\u3092\u805e\u3051\u3070\u308f\u304b\u308a\u307e\u3059\u3057\u3001\u904e\u53bb\u306e\u95a2\u4e0e\u6848\u4ef6\u304c\u8981\u7d04\u3055\u308c\u305f\u8cc7\u6599\u3092\u6e96\u5099\u3057\u3066\u3044\u308b\u6a5f\u95a2\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u306e\u5206\u91ce\u3078\u306e\u80fd\u529b\u3084\u30ce\u30a6\u30cf\u30a6\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u60c5\u5831\u91cf\u3067\u3059\u3002\u60c5\u5831\u91cf\u304c\u3042\u308b\u307b\u3069\u3001\u7b2c\u4e09\u8005\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u70b9\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u7279\u5b9a\u306e\u696d\u7a2e\u306e\u5b9f\u7e3e\u304c\u84c4\u7a4d\u3059\u308b\u3001\u4e00\u5b9a\u898f\u6a21\u306e\u6848\u4ef6\u304c\u7740\u5b9f\u306b\u5b9f\u7e3e\u3068\u3057\u3066\u7a4d\u307f\u4e0a\u304c\u308b\u3001\u3068\u3044\u3063\u305f\u904e\u53bb\u304b\u3089\u306e\u60c5\u5831\u91cf\u306e\u84c4\u7a4d\u306f\u3001\u78ba\u5b9f\u306b\u7b2c\u4e09\u8005\u306e\u5f37\u307f\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f37\u307f\u3092\u767a\u63ee\u3067\u304d\u308b\u9818\u57df\u3067\u696d\u52d9\u3092\u884c\u3046\u306e\u304c\u3001\u7b2c\u4e09\u8005\u306e\u7d4c\u55b6\u3068\u3057\u3066\u52b9\u7387\u7684\u3067\u3059\u304b\u3089\u3001\u7b2c\u4e09\u8005\u304c\u5099\u3048\u308b\u80fd\u529b\u3084\u30ce\u30a6\u30cf\u30a6\u3068\u3001\u81ea\u793e\u3068\u306e\u9069\u5408\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u306e\u306f\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u6848\u4ef6\u306e\u898f\u6a21\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u306e\u307f\u3067\u3059\u304c\u3001\u3053\u306e\u30c7\u30fc\u30bf\u3060\u3051\u3092\u307f\u3066\u3082\u3001\u7b2c\u4e09\u8005\u306b\u3088\u3063\u3066\u5f97\u610f\u306a\u5c64\u304c\u7570\u306a\u308b\u306e\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u51fa\u5178\u5143\u306e\u30b5\u30a4\u30c8\u304c\u958b\u304d\u307e\u3059\u3002<\/span><a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428shigenshuyaku02.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-264241\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1.png\" alt=\"\" width=\"2925\" height=\"1173\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1.png 2925w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-300x120.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-1024x411.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-768x308.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-1536x616.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-2048x821.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/ma-mikata45-1-600x241.png 600w\" sizes=\"(max-width: 2925px) 100vw, 2925px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\uff1a<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/210428shigenshuyaku.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\uff08\u7b2c\uff16\u56de\uff09<\/a>\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428shigenshuyaku02.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\uff12\u3000\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\u6982\u8981<\/a>\u300d<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/kenkyukai\/shigenshuyaku\/2021\/210428shigenshuyaku02.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff17\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3002<\/span><\/p>\n<p>\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u306e\u5834\u5408\u3001\u3069\u306e\u652f\u63f4\u6a5f\u95a2\u3092\u983c\u308c\u3070\u3001\u81ea\u793e\u304c\u30bf\u30fc\u30b2\u30c3\u30c8\u3068\u3059\u308b\u58f2\u308a\u624b\u5019\u88dc\u306b\u51fa\u4f1a\u3044\u3084\u3059\u3044\u304b\u3001\u58f2\u308a\u624b\u5019\u88dc\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u3069\u306e\u652f\u63f4\u6a5f\u95a2\u3092\u983c\u308c\u3070\u3001\u671b\u307e\u3057\u3044\u8cb7\u3044\u624b\u5019\u88dc\u304c\u898b\u3064\u304b\u308a\u3084\u3059\u3044\u304b\u3001\u3053\u3046\u3057\u305f\u7b2c\u4e09\u8005\u306e\u80fd\u529b\u9762\u306b\u7740\u76ee\u3057\u305f\u30df\u30b9\u30de\u30c3\u30c1\u3092\u4e8b\u524d\u306b\u89e3\u6d88\u3057\u3066\u304a\u304f\u3068\u3001\u671b\u307e\u3057\u3044\uff2d\uff06\uff21\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\uff2d\uff06\uff21\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u306e\u80fd\u529b\u3084\u30ce\u30a6\u30cf\u30a6\u306f\u62c5\u5f53\u8005\u306b\u3088\u308b\u9055\u3044\u3082\u8868\u308c\u3084\u3059\u304f\u3001\u3053\u308c\u307e\u3067\u306e\u5b9f\u7e3e\u304c\u4f34\u308f\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4ed6\u793e\u304b\u3089\u79fb\u3063\u3066\u304d\u305f\u62c5\u5f53\u8005\u304c\u77e5\u898b\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u5c5e\u4eba\u7684\u306a\u9762\u304b\u3089\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u6d88\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76ee\u7684\u3084\u610f\u56f3\u306e\u660e\u78ba\u6027<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8cb7\u3044\u624b\u306e\u6226\u7565\u6027\u3001\u8a08\u753b\u6027<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u304c\u95a2\u308f\u308a\u3065\u3089\u3044\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u306f\u3001\u300c\u306a\u3093\u3067\u3082\u3044\u3044\u304b\u3089\u826f\u3044\u6848\u4ef6\u304c\u3042\u3063\u305f\u3089\u6301\u3063\u3066\u304d\u3066\u300d\u300c\uff2d\uff06\uff21\u304c\u3057\u305f\u3044\u300d\u300c\u826f\u3044\u6848\u4ef6\u304c\u3042\u3063\u305f\u3089\uff2d\uff06\uff21\u3092\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u62bd\u8c61\u5ea6\u306e\u9ad8\u3044\u4f9d\u983c\u30d1\u30bf\u30fc\u30f3\u306e\u4f01\u696d\u3067\u3059\u3002\u305d\u306e\u591a\u304f\u306f\u3001\uff2d\uff06\uff21\u306b\u5bfe\u3059\u308b\u5f37\u3044\u52d5\u6a5f\u3082\u610f\u601d\u3082\u306a\u304f\u3001\u76ee\u7684\u3082\u306a\u3044\u305f\u3081\u3001\u7d39\u4ecb\u3057\u3066\u3082\u6761\u4ef6\u306e\u4e9b\u7d30\u306a\u70b9\u306b\u8a00\u53ca\u3057\u6848\u4ef6\u5316\u3057\u306a\u3044\u5834\u5408\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u985e\u306e\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u306f\u3001\u4f55\u304b\u3042\u3063\u305f\u3089\u4ed6\u4eba\u3001\u3064\u307e\u308a\u7b2c\u4e09\u8005\u306e\u305b\u3044\u306b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u6c17\u3067\u95a2\u308f\u308d\u3046\u3068\u3059\u308b\u7b2c\u4e09\u8005\u306f\u5c11\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306f\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u81ea\u8eab\u306e\u305f\u3081\u306b\u3059\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u3059\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u304c\u4f55\u306e\u305f\u3081\u306b\uff2d\uff06\uff21\u304c\u5fc5\u8981\u3067\u3001\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u4f55\u3092\u5b9f\u73fe\u3057\u305f\u3044\u306e\u304b\u3001\u3069\u3046\u3044\u3046\u4f01\u696d\u306b\u306a\u308a\u305f\u3044\u306e\u304b\u304c\u660e\u78ba\u3067\u306a\u3044\u307e\u307e\u7b2c\u4e09\u8005\u3092\u983c\u3063\u3066\u306f\u30c0\u30e1\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3092\u660e\u78ba\u306b\u3067\u304d\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u3069\u306e\u3088\u3046\u306a\u58f2\u308a\u624b\u3092\u6c42\u3081\u3066\u3044\u308b\u304b\u3092\u3064\u304b\u307f\u3084\u3059\u3044\u305f\u3081\u3001\u7b2c\u4e09\u8005\u3068\u3057\u3066\u306f\u597d\u3080\u8cb7\u3044\u624b\u3068\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u58f2\u308a\u624b\u306e\u76ee\u7684\u3001\u610f\u56f3<\/strong><\/h4>\n<p>\u8cb7\u3044\u624b\u3068\u540c\u69d8\u306b\u58f2\u308a\u624b\u3082\u307e\u305f\u3001\uff2d\uff06\uff21\u3092\u884c\u3046\u76ee\u7684\u3084\u610f\u56f3\u304c\u660e\u78ba\u306a\u307b\u3069\u3001\u7b2c\u4e09\u8005\u306f\u30de\u30c3\u30c1\u3059\u308b\u8cb7\u3044\u624b\u3092\u898b\u3064\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u58f2\u308a\u624b\u3067\u60a9\u307e\u3057\u3044\u30bf\u30a4\u30d7\u306f\u3001\u300c\u3068\u306b\u304b\u304f\u52a9\u3051\u3066\u300d\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002\u300c\u304a\u91d1\u304c\u306a\u3044\u3001\u5f8c\u304c\u306a\u3044\u30fb\u30fb\u30fb\u300d\u306a\u3069\u3001\u56f0\u3063\u3066\u3044\u308b\u4e8b\u60c5\u306f\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u7d50\u5c40\u3001\u3068\u306b\u304b\u304f\u56f0\u3063\u3066\u3044\u308b\u304b\u3089\u52a9\u3051\u3066\u304f\u308c\u308b\u76f8\u624b\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u3044\u3044\u3088\u3046\u306b\u3082\u805e\u3053\u3048\u307e\u3059\u3002<\/p>\n<p>\u300c\u3088\u3057\u3001\u308f\u304b\u3063\u305f\u300d\u3068\u52a9\u3051\u3066\u304f\u308c\u308b\u76f8\u624b\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u3067\u3059\u304c\u3001\u58f2\u308a\u624b\u304c\u6700\u3082\u5f37\u304f\u671b\u3080\u306e\u306f\u3001\u4f1a\u793e\u306e\u5b58\u7d9a\u304b\u3001\u5f8c\u7d99\u8005\u306e\u5b58\u5728\u304b\u3001\u5f93\u696d\u54e1\u306e\u4fdd\u8b77\u304b\u3001\u306a\u308b\u3079\u304f\u8ab2\u984c\u3092\u660e\u78ba\u306b\u3057\u3066\u4f1d\u3048\u308b\u65b9\u304c\u3001\u3088\u308a\u671b\u307e\u3057\u3044\u8cb7\u3044\u624b\u3092\u63a2\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3057\u3001\u8ab0\u3067\u3082\u3044\u3044\u3068\u8a00\u308f\u308c\u308b\u3088\u308a\u3082\u3001\u300c\u3053\u306e\u76ee\u7684\u3001\u610f\u56f3\u306e\u305f\u3081\u306b\u3042\u306a\u305f\u3068\u4e00\u7dd2\u306b\u306a\u308a\u305f\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u65b9\u304c\u3001\u76f8\u624b\u304b\u3089\u306e\u7d0d\u5f97\u3082\u5f97\u3089\u308c\u3084\u3059\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u58f2\u308a\u624b\u306e\u5834\u5408\u306f\u3001\u81ea\u5206\u305f\u3061\u304c\uff2d\uff06\uff21\u3092\u524d\u306b\u3057\u3066\u3001\u62b1\u3048\u3066\u3044\u308b\u8ab2\u984c\u3092\u5177\u73fe\u5316\u3001\u8a00\u8a9e\u5316\u3001\u53ef\u8996\u5316\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u304c\u3067\u304d\u308b\u304b\u3067\u304d\u306a\u3044\u304b\u3067\uff2d\uff06\uff21\u306e\u6210\u5426\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u81ea\u793e\u306e\u5b9f\u7e3e\u306b\u30d7\u30e9\u30b9\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6848\u4ef6\u306e\u96e3\u6613\u5ea6<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u304b\u3089\u3059\u308c\u3070\u3001\u76ee\u306e\u524d\u306e\u6848\u4ef6\u3092\u3053\u306a\u305b\u3070\u81ea\u5206\u305f\u3061\u306e\u5b9f\u7e3e\u3068\u306a\u308a\u3001\u6b21\u306e\u5019\u88dc\u4f01\u696d\u306b\u30a2\u30d4\u30fc\u30eb\u3067\u304d\u308b\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u306b\u95a2\u9023\u3057\u3066\u3001\u4e00\u898b\u96e3\u3057\u305d\u3046\u3001\u8907\u96d1\u305d\u3046\u306a\u6848\u4ef6\u3092\u597d\u3093\u3067\u3084\u3089\u305b\u3066\u307b\u3057\u3044\u3068\u8a00\u3063\u3066\u304f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u5404\u5019\u88dc\u4f01\u696d\u306e\u8003\u3048\u6b21\u7b2c\u3067\u3059\u304c\u3001\u7d4c\u9a13\u304c\u306a\u3044\u304b\u3089\u3053\u305d\u5186\u6ed1\u306b\u3044\u304b\u306a\u3044\u3001\u5931\u6557\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308c\u3070\u3001\u62d9\u3044\u306a\u304c\u3089\u3082\u4e01\u5be7\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u3001\u304a\u4efb\u305b\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5f53\u4e8b\u8005\u6b21\u7b2c\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u524d\u63d0\u306b\u3059\u308c\u3070\u3001\u300c\u6848\u4ef6\u306b\u81ea\u4fe1\u3084\u7d4c\u9a13\u304c\u306a\u3044\u304c\u300d\u3068\u524d\u7f6e\u304d\u3057\u3066\u300c\u3067\u3082\u3053\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308b\u300d\u306a\u3069\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u5f53\u4e8b\u8005\u3068\u4e00\u7dd2\u306b\u60a9\u307f\u306a\u304c\u3089\u3001\u5185\u5bb9\u3092\u8a70\u3081\u3066\u304f\u308c\u308b\u7b2c\u4e09\u8005\u3067\u3042\u308c\u3070\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7d4c\u9a13\u5024\u306e\u9ad8\u3044\u76f8\u624b\u3088\u308a\u3082\u826f\u3044\u4ed8\u304d\u5408\u3044\u304c\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u53d6\u5f15\u304c\u7d99\u7d9a\u3055\u308c\u308b\u3053\u3068\u304c\u5927\u4e8b<\/strong><\/h4>\n<p>\u516c\u7684\u6a5f\u95a2\u3084\u5730\u57df\u91d1\u878d\u6a5f\u95a2\u306e\u3088\u3046\u306a\u7b2c\u4e09\u8005\u306e\u5834\u5408\u3001\uff2d\uff06\uff21\u306e\u6210\u7acb\u306b\u5927\u7fa9\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5546\u58f2\u3092\u5ea6\u5916\u8996\u3057\u3066\u3067\u3082\u3001\u5730\u57df\u306e\u5b58\u7d9a\u3084\u767a\u5c55\u306e\u305f\u3081\u306b\u3001\u3053\u306e\uff2d\uff06\uff21\u3092\u6210\u7acb\u3055\u305b\u305f\u3044\u5f37\u3044\u610f\u5411\u304c\u3042\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\uff2d\uff06\uff21\u5f8c\u3082\u9577\u304f\u826f\u597d\u306a\u95a2\u4fc2\u3092\u7bc9\u3051\u305d\u3046\u306a\u76f8\u624b\u63a2\u3057\u3078\u306e\u652f\u63f4\u306b\u7a4d\u6975\u7684\u306b\u4e57\u308a\u51fa\u3059\u7b2c\u4e09\u8005\u3082\u591a\u3044\u305f\u3081\u3001\u305f\u3068\u3048\u3001\u5927\u898f\u6a21\u306a\u7b2c\u4e09\u8005\u306b\u6bd4\u3079\u3066\u5b9f\u7e3e\u3084\u7d39\u4ecb\u6848\u4ef6\u306e\u6570\u304c\u5c11\u306a\u3044\u30d7\u30ec\u30a4\u30e4\u30fc\u3067\u3042\u3063\u3066\u3082\u3001\u4f9d\u983c\u4e3b\u306e\u610f\u5411\u306b\u5bc4\u308a\u6dfb\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u4fe1\u983c\u611f\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u5730\u65b9\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u307e\u305a\u306f\u6700\u5bc4\u308a\u306e\u516c\u7684\u6a5f\u95a2\u3084\u5730\u57df\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u983c\u3063\u3066\u3044\u304f\u306e\u3082\u6709\u52b9\u306a\u9078\u629e\u80a2\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u307e\u3059\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><\/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>\u3010\u7b2c43\u56de\u3011\u306f\u4e3b\u306b\u58f2\u308a\u624b\u306e\u7acb\u5834\u304b\u3089\u3001\u3010\u7b2c44\u56de\u3011\u306f\u8cb7\u3044\u624b\u306e\u7acb\u5834\u304b\u3089\u7b2c\u4e09\u8005\u306b\u597d\u307e\u308c\u308b\u7279\u5fb4\u306a\u3069\u3092\u307f\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u304b\u3089\u3001\u81ea\u3089\u304c\u597d\u3080\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306e\u7279\u5fb4\u3092\u3044\u304f\u3064\u304b\u307f\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\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":[515,407,411,402],"backnumber":[2280],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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