{"id":264462,"date":"2024-03-14T10:11:44","date_gmt":"2024-03-14T01:11:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264462"},"modified":"2024-03-13T11:48:26","modified_gmt":"2024-03-13T02:48:26","slug":"institutional-accounting-article-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-48\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c46\u56de\u3011\u300c\u51e6\u7406\u80fd\u529b\u3092\u8d85\u3048\u305f\u3068\u304d\u306b\u30df\u30b9\u304c\u8d77\u3053\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c46\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u51e6\u7406\u80fd\u529b\u3092\u8d85\u3048\u305f\u3068\u304d\u306b\u30df\u30b9\u304c\u8d77\u3053\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u304c\u8aa4\u3063\u3066\u3044\u305f\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u305f\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u6570\u5024\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002\u305d\u306e\u539f\u56e0\u306f\u5358\u7d14\u306a\u5165\u529b\u30df\u30b9\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u65b9\u6cd5\u306e\u30df\u30b9\u3060\u3063\u305f\u3068\u63a8\u6e2c\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u898b\u3057\u305f\u3068\u3053\u308d\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u80cc\u666f\u307e\u3067\u63a2\u3063\u3066\u307f\u308b\u3068\u3001\u3084\u306f\u308a\u3053\u308c\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u3060\u3063\u305f\u306e\u3067\u306f\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u65e9\u901f\u3001\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u8a02\u6b63\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/www.tenpos.co.jp\/ir\/news\/pdf\/20230726.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264463\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-1.png\" alt=\"\" width=\"400\" height=\"170\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-1.png 776w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-1-300x127.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-1-768x326.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-1-600x254.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30c6\u30f3\u30dd\u30b9\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c6\u30f3\u30dd\u30b9\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tenpos.co.jp\/ir\/news\/pdf\/20230726.pdf\" target=\"_blank\" rel=\"noopener\">\u62db\u96c6\u3054\u901a\u77e5\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066\uff082023\u5e74\uff17\u670826\u65e5\uff09<\/a>\u300d<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012023\u5e74\uff17\u6708\uff15\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u7b2c31\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u306e\u96fb\u5b50\u63d0\u4f9b\u3092\u958b\u59cb\u3057\u30012023\u5e74\uff17\u670826\u65e5\u306b\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9593\u9055\u3063\u3066\u3044\u305f\u306e\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306b\u793a\u3057\u305f\u3068\u304a\u308a\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u6570\u5024\u3067\u3059\u3002\u8a02\u6b63\u524d\u304c\u300c456\u518695\u92ad\u300d\u3001\u8a02\u6b63\u5f8c\u304c\u300c439\u518600\u92ad\u300d\u3067\u3042\u308a\u3001\u6570\u5b57\u306e\u5358\u7d14\u306a\u5165\u529b\u30df\u30b9\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3055\u305d\u3046\u3067\u3059\u3002\u307e\u305f\u3001\u8a02\u6b63\u524d\u306e\u300c456\u518695\u92ad\u300d\u306f\u524d\u671f\u306e\u6570\u5024\u3068\u3082\u7570\u306a\u308b\u306e\u3067\u3001\u524d\u671f\u6570\u5024\u306e\u672a\u66f4\u65b0\u3068\u3044\u3046\u308f\u3051\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3067\u306f\u3001\u3044\u3063\u305f\u3044\u4f55\u304c\u30df\u30b9\u306e\u539f\u56e0\u3060\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u8a08\u7b97\u5f0f<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u306e\u539f\u56e0\u3092\u63a2\u308b\u305f\u3081\u306b\u3001\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<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><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shihanki-s_5.pdf#page=8\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264464\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2.png\" alt=\"\" width=\"575\" height=\"106\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2.png 1334w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2-1024x189.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2-768x142.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-2-600x111.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff14\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shihanki-s_5.pdf\" target=\"_blank\" rel=\"noopener\">\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/span><\/p>\n<p>\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306f\u3001\u7d14\u8cc7\u7523\u306e\u984d\u3092\u671f\u672b\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u5206\u5b50\u306e\u7d14\u8cc7\u7523\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u666e\u901a\u682a\u5f0f\u306b\u4fc2\u308b\u671f\u672b\u306e\u7d14\u8cc7\u7523\u984d\u300d\u3068\u3059\u3079\u304f\u3001\u4e00\u5b9a\u306e\u9805\u76ee\u3092\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u307e\u305f\u3001\u5206\u6bcd\u306e\u671f\u672b\u682a\u5f0f\u6570\u306b\u3064\u3044\u3066\u306f\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u70b9\u3092\u8003\u616e\u3057\u3066\u3001\u4e0a\u5f0f\u306b<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306e\u5404\u6570\u5024\u3092\u5165\u308c\u3001\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u3092\u7b97\u5b9a\u3057\u3066\u307f\u307e\u3059\u3002\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/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-bottom: 10px;\"><strong>\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\uff08\u6b63\u3057\u3044\u65b9\u6cd5\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264465\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3.png\" alt=\"\" width=\"450\" height=\"339\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3.png 925w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3-300x226.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3-768x579.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-3-600x452.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<\/div>\n<p>\u3053\u306e\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001\u7d14\u8cc7\u7523\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4e0a\u5f0f\u306e\uff12\u6bb5\u76ee\u306e\u5206\u5b50\u306b\u3042\u308b\u300c\u63a7\u9664\u3059\u308b\u91d1\u984d\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u300c\u5206\u5b50\u306e\u7b97\u5b9a\u300d\u3067\u63a7\u9664\u3057\u3066\u3044\u307e\u3059\u3002\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3044\u3046\u306e\u306f\u5c06\u6765\u306e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u91d1\u984d\u306b\u306a\u308b\u305f\u3081\u3001\u4e0a\u5f0f\u306e\u300c\u666e\u901a\u682a\u5f0f\u306b\u4fc2\u308b\u671f\u672b\u306e\u7d14\u8cc7\u7523\u984d\u300d\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5206\u6bcd\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u682a\u5f0f\u6570\u3092\u63a7\u9664\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7b97\u5b9a\u306e\u7d50\u679c\u306f\u300c438.98\u5186\u300d\u3068\u306a\u308a\u307e\u3057\u305f\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306e\u8a02\u6b63\u5f8c\u306e\u6570\u5024\u300c439\u518600\u92ad\u300d\u3068\u304a\u304a\u3080\u306d\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u5dee\u7570\u306f\u3001\u4e0a\u8a18\u7b97\u5b9a\u3092\u767e\u4e07\u5186\u5358\u4f4d\uff08\u767e\u4e07\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u3067\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u306b\u3088\u308a\u3001\u8a02\u6b63\u5f8c\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a08\u7b97\u904e\u7a0b\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u63a7\u9664\u3057\u5fd8\u308c\u3066\u3044\u305f<\/strong><\/h4>\n<p>\u7d9a\u3044\u3066\u3001\u8a02\u6b63\u524d\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u65b9\u3082\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a02\u6b63\u524d\u306e\u6570\u5024\u3092\u7d10\u89e3\u304f\u306e\u306f\u7b2c\u4e09\u8005\u306b\u3068\u3063\u3066\u81f3\u96e3\u306e\u696d\u3067\u3059\u304c\u3001\u8a66\u884c\u932f\u8aa4\u3057\u3066\u307f\u305f\u3068\u3053\u308d\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u91d1\u984d\u3092\u63a7\u9664\u305b\u305a\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u8a02\u6b63\u524d\u306e\u6570\u5024\u306b\u8fd1\u3065\u304f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/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-bottom: 10px;\"><strong>\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\uff08\u8aa4\u3063\u305f\u65b9\u6cd5\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264473\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1.png\" alt=\"\" width=\"450\" height=\"361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1.png 930w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1-300x241.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1-768x616.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis46-4-1-600x481.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u7b97\u5b9a\u7d50\u679c\u300c456.90\u5186\u300d\u306f\u3001\u8a02\u6b63\u524d\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u300c456\u518695\u92ad\u300d\u306b\u304b\u306a\u308a\u8fd1\u3044\u6570\u5024\u3067\u3059\u3002\u4e0a\u8a18\u7b97\u5b9a\u306f\u767e\u4e07\u5186\u5358\u4f4d\uff08\u767e\u4e07\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09\u3067\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\uff15\u92ad\u7a0b\u5ea6\u306e\u8aa4\u5dee\u306f\u767a\u751f\u3057\u3066\u3082\u304a\u304b\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u3067\u306f\u3001\u304a\u305d\u3089\u304f\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u62c5\u5f53\u8005\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u63a7\u9664\u3059\u3079\u304d\u3053\u3068\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3042\u308b\u3044\u306f\u3001\u77e5\u3063\u3066\u3044\u305f\u3051\u308c\u3069\u3082\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u70b9\u306f\u7b2c\u4e09\u8005\u304b\u3089\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u904e\u5e74\u5ea6\u306e\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u3067\u958b\u793a\u3055\u308c\u3066\u3044\u305f\u5f53\u8a72\u6ce8\u8a18\u3067\u78ba\u8a8d\u3059\u308b\u9650\u308a\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u305f\u3068\u307f\u3089\u308c\u308b\u306e\u3067\u3001\u304a\u305d\u3089\u304f\u306f\u5f8c\u8005\u3001\u77e5\u3063\u3066\u3044\u305f\u3051\u308c\u3069\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4ed5\u4e8b\u306b\u306f\u4f59\u88d5\u304c\u5927\u4e8b<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306f\u63a8\u6e2c\u306b\u3059\u304e\u307e\u305b\u3093\u304c\u3001\u3082\u3057\u5f53\u305f\u3063\u3066\u3044\u305f\u3068\u3059\u308c\u3070\u3001\u554f\u984c\u306f\u305d\u306e\u80cc\u666f\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3001\u3053\u306e\u4f1a\u793e\u306f\u30012023\u5e74\uff16\u670828\u65e5\u4ed8\u3067\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c6\u30f3\u30dd\u30b9\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tenpos.co.jp\/ir\/news\/pdf\/20230628.pdf\" target=\"_blank\" rel=\"noopener\">\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u77ed\u4fe1\u306a\u3069\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3068\u984c\u3057\u3066\u3001\uff12\u671f\u524d\u306e\u7a0e\u984d\u8a08\u7b97\u306e\u8aa4\u308a\u306b\u3088\u308a\u3001\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u77ed\u4fe1\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3092\u9061\u3063\u3066\u8a02\u6b63\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306b\u4fc2\u308b\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u516c\u8868\u304c2023\u5e74\uff17\u6708\uff15\u65e5\u3067\u3057\u305f\u306e\u3067\u3001\u5f53\u8a72\u62db\u96c6\u901a\u77e5\u306e\u4f5c\u6210\u4f5c\u696d\u3068\u904e\u5e74\u5ea6\u6c7a\u7b97\u958b\u793a\u8cc7\u6599\u306e\u8a02\u6b63\u4f5c\u696d\u306f\u6642\u671f\u7684\u306b\u91cd\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3067\u3055\u3048\u5fd9\u3057\u3044\u6c7a\u7b97\u6642\u671f\u306b\u904e\u5e74\u5ea6\u8a02\u6b63\u306e\u4f5c\u696d\u304c\u91cd\u306a\u308c\u3070\u3001\u62c5\u5f53\u8005\u306e\u51e6\u7406\u80fd\u529b\u3092\u8d85\u904e\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u3068\u306a\u308b\u3053\u3068\u306f\u5f53\u7136\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306e\u30df\u30b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u4e2d\u3067\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u3086\u3048\u306b\u8d77\u304d\u305f\u30df\u30b9\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u4ee5\u4e0a\u306f\u3059\u3079\u3066\u7b46\u8005\u306e\u63a8\u6e2c\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3069\u3093\u306a\u3068\u304d\u306b\u8d77\u304d\u3066\u3057\u307e\u3046\u304b\u3092\u8003\u3048\u308b\u4e0a\u3067\u306f\u30d2\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u4f59\u88d5\u304c\u306a\u3044\u3068\u304d\u3067\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u305f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b46\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306b\u95a2\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u8ad6\u3068\u3057\u3066\u3067\u3059\u304c\u3001\u30df\u30b9\u3092\u9632\u3050\u305f\u3081\u306e\u5bfe\u7b56\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u4eba\u54e1\u306e\u914d\u7f6e\u3068\u696d\u52d9\u306e\u5272\u5f53\u306b\u4e00\u5b9a\u7a0b\u5ea6\u306e\u6a29\u9650\u3092\u6301\u3064\u90e8\u9580\u8cac\u4efb\u8005\u304c\u3001\u65e5\u9803\u304b\u3089\u4f59\u88d5\u3092\u3082\u3063\u3066\u696d\u52d9\u3092\u3053\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u7d44\u7e54\u3092\u7de8\u6210\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u90e8\u9580\u306e\u4eba\u6750\u3068\u3044\u3046\u306e\u306f\u3001\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u6c42\u3081\u3089\u308c\u3001\u304b\u3064\u4fe1\u7528\u306e\u304a\u3051\u308b\u4eba\u7269\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4eba\u624b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u3059\u3050\u306b\u5897\u54e1\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u696d\u52d9\u3092\u5916\u90e8\u306b\u59d4\u8a17\u3059\u308b\u3053\u3068\u3082\u7c21\u5358\u306b\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u3088\u3046\u306a\u5236\u7d04\u304c\u3042\u308b\u4e2d\u3067\u5341\u5206\u306a\u4eba\u54e1\u3092\u63c3\u3048\u3066\u304a\u304f\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u4f59\u88d5\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3044\u304b\u306b\u5927\u4e8b\u304b\u3092\u518d\u8a8d\u8b58\u3059\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u696d\u52d9\u306b\u4f59\u88d5\u304c\u306a\u3044\u3068\u304d\u306b\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u8d77\u304d\u308b\u306e\u3067\u3001\u7d44\u7e54\u306e\u8cac\u4efb\u8005\u306f\u3001\u65e5\u9803\u304b\u3089\u4eba\u54e1\u306e\u914d\u7f6e\u3068\u696d\u52d9\u306e\u5272\u5f53\u306b\u7121\u7406\u306e\u306a\u3044\u3088\u3046\u7d44\u7e54\u7de8\u6210\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<br \/>\n\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u305f\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u6570\u5024\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002\u305d\u306e\u539f\u56e0\u306f\u5358\u7d14\u306a\u5165\u529b\u30df\u30b9\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u65b9\u6cd5\u306e\u30df\u30b9\u3060\u3063\u305f\u3068\u63a8\u6e2c\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u898b\u3057\u305f\u3068\u3053\u308d\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u80cc\u666f\u307e\u3067\u63a2\u3063\u3066\u307f\u308b\u3068\u3001\u3084\u306f\u308a\u3053\u308c\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u3060\u3063\u305f\u306e\u3067\u306f\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3067\u3059\u3002<br \/>\n\u3067\u306f\u65e9\u901f\u3001\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[333,611,503],"backnumber":[2290],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 04:42:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264462"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=264462"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264462\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264462"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264462"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}