{"id":264640,"date":"2024-03-07T10:12:10","date_gmt":"2024-03-07T01:12:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264640"},"modified":"2024-03-06T19:44:32","modified_gmt":"2024-03-06T10:44:32","slug":"accounting-article-177","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-177\/","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\u7b2c46\u56de\u3011\u300c\u6539\u8a02\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6d3b\u7528\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\u7b2c46\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u8a02\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6d3b\u7528\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>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u5185\u5bb9\u3092\uff2d\uff06\uff21\u306e\u691c\u8a0e\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: #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>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u5185\u5bb9\u3092\uff2d\uff06\uff21\u306e\u691c\u8a0e\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: #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>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u5185\u5bb9\u3092\u3001\u63d0\u6848\u696d\u52d9\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>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u3002<\/p>\n<\/div>\n<p>2020\u5e74\u306b\u7b56\u5b9a\u3055\u308c\u305f\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u7248\uff08\u7b2c\uff12\u7248\uff09\u304c\u30012023\u5e74\uff19\u6708\u306b\u4e2d\u5c0f\u4f01\u696d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u6539\u8a02\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u8a02\u3092\u8e0f\u307e\u3048\u3066\u3001\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306e\u5f53\u4e8b\u4f01\u696d\u8996\u70b9\u3067\u3001\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u70b9\u3092\u4e2d\u5fc3\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u6539\u8a02\u306e\u80cc\u666f\u3068\u4e3b\u306a\u6539\u8a02\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u7b56\u5b9a\u304b\u3089\u6539\u8a02\u307e\u3067\u306b\uff13\u5e74\u304c\u7d4c\u904e\u3057\u3001\uff2d\uff06\uff21\u304c\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u624b\u6cd5\u306e\uff11\u3064\u3068\u5e83\u304f\u8a8d\u8b58\u3055\u308c\u307e\u3057\u305f\u3002\u9ad8\u9f62\u306e\u7d4c\u55b6\u8005\u3084\u5f8c\u7d99\u8005\u672a\u5b9a\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u3001\u5ec3\u696d\u3059\u308b\u3053\u3068\u306b\u4f34\u3063\u3066\u7d4c\u55b6\u8cc7\u6e90\u304c\u6563\u9038\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u5730\u57df\u7d4c\u6e08\u3078\u306e\u60aa\u5f71\u97ff\u7b49\u3092\u9632\u3050\u305f\u3081\u306b\u3001\uff2d\uff06\uff21\u4fc3\u9032\u306e\u5fc5\u8981\u6027\u306f\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e2d\u5c0f\uff2d\uff06\uff21\u5e02\u5834\u304c\u62e1\u5927\u3059\u308b\u4e2d\u3067\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u3084\uff2d\uff06\uff21\u306e\u7dcf\u5408\u7684\u306a\u652f\u63f4\u3092\u5c02\u9580\u306b\u884c\u3046\u4ef2\u4ecb\u8005\u3001FA\u306a\u3069\u306e\uff2d\uff06\uff21\u5c02\u9580\u696d\u8005\u3068\u306e\u5951\u7d04\u306b\u95a2\u3057\u3066\u3001\u5951\u7d04\u5185\u5bb9\u3084\u624b\u6570\u6599\u304c\u308f\u304b\u308a\u306b\u304f\u3044\u3001\u62c5\u5f53\u8005\u306b\u3088\u3063\u3066\u652f\u63f4\u306e\u8cea\u306b\u4e0d\u6e80\u304c\u898b\u3089\u308c\u308b\u306a\u3069\u306e\u8ab2\u984c\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u7b2c\uff12\u7248\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u3044\u307e\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: 3px;\"><strong>\u300c\u5f8c\u7d99\u8005\u4e0d\u5728\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u624b\u5f15\u304d\u300d\u7b49\u306b\u304a\u3051\u308b\u6539\u8a02\u7b87\u6240<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u4ef2\u4ecb\u8005\u30fbFA\u306e\u9078\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u4ef2\u4ecb\u696d\u52d9\u30fbFA\u696d\u52d9\u306e\u7279\u5fb4\u7b49\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4ef2\u4ecb\u5951\u7d04\u30fbFA\u5951\u7d04\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u76f4\u63a5\u4ea4\u6e09\u306e\u5236\u9650\u306b\u95a2\u3059\u308b\u6761\u9805\u7b49\u3001\u8aac\u660e\u3059\u3079\u304d\u91cd\u8981\u4e8b\u9805\u306e\u8ffd\u52a0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u30bb\u30ab\u30f3\u30c9\u30fb\u30aa\u30d4\u30cb\u30aa\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u985e\u578b\u306e\u6574\u7406\u3001\u30bb\u30ab\u30f3\u30c9\u30fb\u30aa\u30d4\u30cb\u30aa\u30f3\u306e\u5229\u70b9\u3068\u7559\u610f\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u304a\u3051\u308b\u652f\u63f4\u6a5f\u95a2\u306e\u6d3b\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u4f9d\u983c\u5148\u306e\u652f\u63f4\u6a5f\u95a2\u304c\u5358\u72ec\/\u8907\u6570\u306e\u5834\u5408\u306e\u6bd4\u8f03<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u9069\u5207\u306a\u5019\u88dc\u5148\u306e\u7d39\u4ecb\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u4ef2\u4ecb\u8005\u30fbFA\u306e\u624b\u6570\u6599\u306e\u6574\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 30px;\">\u25c6\u6700\u4f4e\u624b\u6570\u6599\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u306e\u8ffd\u52a0\u7b49<\/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;\"><strong>\u300c\u652f\u63f4\u6a5f\u95a2\u5411\u3051\u306e\u57fa\u672c\u4e8b\u9805\u300d\u306b\u304a\u3051\u308b\u6539\u8a02\u7b87\u6240<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u652f\u63f4\u306e\u8cea\u306e\u78ba\u4fdd\u30fb\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u5951\u7d04\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u306e\u5c65\u884c\u30fb\u8077\u696d\u502b\u7406\u306e\u9075\u5b88\u306e\u5fc5\u8981\u6027\u306e\u660e\u8a18<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u8cea\u306e\u78ba\u4fdd\u30fb\u5411\u4e0a\u306e\u305f\u3081\u500b\u3005\u306e\u652f\u63f4\u6a5f\u95a2\u30fb\u696d\u754c\u306b\u6c42\u3081\u3089\u308c\u308b\u53d6\u7d44<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4ef2\u4ecb\u5951\u7d04\u30fbFA\u5951\u7d04\u7de0\u7d50\u524d\u306e\u66f8\u9762\u4ea4\u4ed8\u3057\u3066\u306e\u91cd\u8981\u4e8b\u9805\u306e\u8aac\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u66f8\u9762\u306b\u8a18\u8f09\u3057\u3066\u8aac\u660e\u3059\u3079\u304d\u91cd\u8981\u4e8b\u9805\u306e\u9805\u76ee\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u8aac\u660e\u306e\u76f8\u624b\u65b9\u30fb\u8aac\u660e\u8005\u30fb\u8aac\u660e\u5f8c\u306e\u5341\u5206\u306a\u691c\u8a0e\u6642\u9593\u306e\u78ba\u4fdd\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\">\u2462\u3000\u76f4\u63a5\u4ea4\u6e09\u306e\u5236\u9650\u306b\u95a2\u3059\u308b\u6761\u9805\u306e\u7559\u610f\u70b9<\/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;\"><strong>\u884c\u653f\u30fb\u6c11\u9593\u306b\u304a\u3051\u308b\u53d6\u7d44\u306e\u63a8\u9032<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u884c\u653f\u306e\u53d6\u7d44<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\uff2d\uff06\uff21\u652f\u63f4\u6a5f\u95a2\u767b\u9332\u5236\u5ea6\u30fb\u60c5\u5831\u63d0\u4f9b\u53d7\u4ed8\u7a93\u53e3\u306e\u958b\u59cb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u3078\u306e\u767a\u5c55\u7684\u6539\u7d44\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u6c11\u9593\u306e\u53d6\u7d44<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u81ea\u4e3b\u898f\u5236\u56e3\u4f53\u3067\u3042\u308b\uff2d\uff06\uff21\u4ef2\u4ecb\u5354\u4f1a\u306b\u3088\u308b\u82e6\u60c5\u76f8\u8ac7\u7a93\u53e3\u306e\u958b\u59cb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25c6\u8868\u660e\u4fdd\u8a3c\u4fdd\u967a\u7b49<\/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\u5178\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-a.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff12\u7248\uff09\u6982\u8981\u8cc7\u6599<\/a>\u300d\uff12\u30da\u30fc\u30b8<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u8a02\u5185\u5bb9\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u7b46\u8005\u306e\u79c1\u898b\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6539\u8a02\u306b\u4f34\u3046\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u3046\u3061\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u5404\u5f53\u4e8b\u8005\u3001\u306a\u304b\u3067\u3082\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u91cd\u8981\u3068\u601d\u308f\u308c\u308b\u70b9\u3092\u6319\u3052\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-d.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff12\u7248\uff09\u898b\u3048\u6d88\u3057\u7248<\/a>\u300d\u306b\u3088\u308c\u3070\u3001\u6539\u8a02\u524d\u5f8c\u306e\u5185\u5bb9\u306e\u5909\u5316\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4ef2\u4ecb\u8005\u30fbFA\u306e\u9078\u5b9a\u7b49<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-b.pdf#page=34\" target=\"_blank\" rel=\"noopener\">34\u30da\u30fc\u30b8<\/a><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff09<\/span><\/h4>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-b.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff12\u7248\uff09<\/a>\u300d\u306e\u30da\u30fc\u30b8\u756a\u53f7\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u4ef2\u4ecb\u8005\u30fbFA\u306e\u9078\u5b9a\u306b\u3042\u305f\u3063\u3066\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3084\u62c5\u5f53\u8005\u304b\u3089\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3001\u8907\u6570\u306e\u4ef2\u4ecb\u8005\u30fbFA \u306e\u4e2d\u304b\u3089\u6bd4\u8f03\u691c\u8a0e\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u4ef2\u4ecb\u696d\u52d9\u3068FA\u696d\u52d9\u306e\u3044\u305a\u308c\u306e\u696d\u52d9\u3092\u4f9d\u983c\u3059\u308b\u304b\u3001\u3069\u3061\u3089\u304c\u81ea\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u3079\u304d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4ef2\u4ecb\u8005\u30fbFA\u306e\u7279\u5fb4\u3068\u6d3b\u7528\u4f8b\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264641 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1.png\" alt=\"\u5f62 \u614b \u7279 \u5fb4 \u6d3b\u7528\u4f8b 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\u8b72\u308a\u6e21\u3057\u5074\u30fb\u8b72\u308a\u53d7\u3051\u5074\u304c\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u6700\u3082\u6709\u5229\u306a\u53d6\u5f15\u6761\u4ef6\u3067\uff2d\uff06\uff21\u3092\u6210\u7acb\u3055\u305b\u308b\u3053\u3068\u3092\u91cd\u8996\u3059\u308b\u5834\u5408\u306e\u307b\u304b\u3001\u81ea\u793e\u306e\u95a2\u4fc2\u8005\uff08\u50b5\u6a29\u8005\u3001\u682a\u4e3b\u7b49\uff09\u3068\u306e\u95a2\u4fc2\u3067\u3001\u8b72\u6e21\u984d\u3092\u306f\u3058\u3081\u6700\u3082\u6709\u5229\u306a\u53d6\u5f15\u6761\u4ef6\u3067\u306e\uff2d\uff06\uff21\u306e\u6210\u7acb\u3092\u76ee\u6307\u3059\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\" width=\"1311\" height=\"957\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1-300x219.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1-1024x747.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1-768x561.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/ma-mikata46-1-600x438.png 600w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff12\u7248\uff09\u300d\u25c6\u7528\u8a9e\u96c6\uff0814-16\u30da\u30fc\u30b8\uff09\u3088\u308a<\/span><\/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\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\uff12\u7248\uff09\u300d38\u30da\u30fc\u30b8\u3092\u3082\u3068\u306b\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>\u3054\u89a7\u306e\u3088\u3046\u306b\u58f2\u308a\u624b\u3084\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u3001\u53cc\u65b9\u306e\u610f\u5411\u3092\u8e0f\u307e\u3048\u305f\u52a9\u8a00\u3084\u8abf\u6574\u304c\u3088\u3044\u304b\u3001\u4f9d\u983c\u8005\u306b\u3068\u3063\u3066\u6709\u5229\u306a\u6761\u4ef6\u3067\u9032\u3081\u308b\u305f\u3081\u306e\u52a9\u8a00\u3084\u8abf\u6574\u304c\u3088\u3044\u304b\u306f\u3001\u5404\u5f53\u4e8b\u8005\u306e\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u3084\u8003\u3048\u306b\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u6d3b\u7528\u4f8b\u3082\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\u6700\u521d\u304b\u3089\uff11\u3064\u306e\u652f\u63f4\u6a5f\u95a2\u306b\u6c7a\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e92\u3044\u306e\u7279\u5fb4\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u652f\u63f4\u6a5f\u95a2\u306e\u9078\u5b9a\u3092\u884c\u3046\u306e\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u540c\u69d8\u306b\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e40\u30da\u30fc\u30b8\u300c\u2461\u3000\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u3092\u5358\u72ec\u306e\u652f\u63f4\u6a5f\u95a2\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3068\u8907\u6570\u306e\u652f\u63f4\u6a5f\u95a2\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u6bd4\u8f03\u300d\u3067\u306f\u3001\u652f\u63f4\u6a5f\u95a2\u306e\u6570\u306b\u95a2\u3059\u308b\u8a18\u8f09\u304c\u6539\u8a02\u306b\u4f34\u3044\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u652f\u63f4\u6a5f\u95a2\u63a2\u3057\u306e\u969b\u306e\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8cb7\u3044\u624b\u5019\u88dc\u306e\u7d39\u4ecb\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-b.pdf#page=42\" target=\"_blank\" rel=\"noopener\">42\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/h4>\n<p>\u58f2\u308a\u624b\u5074\u306e\u8ad6\u70b9\u306b\u95a2\u3057\u3066\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u5225\u306e\u652f\u63f4\u6a5f\u95a2\u306b\u4f9d\u983c\u3059\u308b\u7b49\u306e\u5bfe\u5fdc\u304c\u8003\u3048\u3089\u308c\u308b\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u300c\u5019\u88dc\u5148\u304c\u306a\u304b\u306a\u304b\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9069\u5b9c\u3001\u652f\u63f4\u6a5f\u95a2\u306b\u305d\u306e\u7406\u7531\u3092\u78ba\u8a8d\u3059\u308b\u7b49\u3057\u3066\u5206\u6790\u3057\u305f\u4e0a\u3067\u3001\uff2d\uff06\uff21 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style=\"font-size: 15px;\">\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2023\/09\/20230922004\/20230922004-b.pdf#page=63\" target=\"_blank\" rel=\"noopener\">63\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/h4>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308c\u3070\u3001\u300c\uff2d\uff06\uff21 \u5c02\u9580\u696d\u8005\u306e\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\uff08\u5fe0\u5b9f\u7fa9\u52d9\uff09\u53ca\u3073\u8077\u696d\u502b\u7406\u300d\u300c\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u610f\u8b58\u300d\u300c\u4ed6\u306e\u652f\u63f4\u6a5f\u95a2\uff08\u7279\u306b\u58eb\u696d\u7b49\u5c02\u9580\u5bb6\uff09\u3068\u306e\u9023\u643a\u300d\u300c\u77e5\u8b58\u30fb\u80fd\u529b\u306e\u5411\u4e0a\u306e\u305f\u3081\u306e\u53d6\u7d44\u300d\u300c\u9069\u6b63\u306a\u696d\u52d9\u9042\u884c\u306e\u305f\u3081\u306e\u53d6\u7d44\u300d\u300c\uff2d\uff06\uff21 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rel=\"noopener\">67\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/h4>\n<p>\u300c\u5951\u7d04\u306b\u4fc2\u308b\u91cd\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u3092\u4ea4\u4ed8\u3057\u3066\u3001\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u3001\u8aac\u660e\u5f8c\u306f\u3001\u300c\u4f9d\u983c\u8005\u304c\u5951\u7d04\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u5951\u7d04\u7de0\u7d50\u306b\u3064\u3044\u3066\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u4f9d\u983c\u8005\u306b\u5bfe\u3057\u3001\u5341\u5206\u306a\u691c\u8a0e\u6642\u9593\u3092\u4e0e\u3048\u308b\u3079\u304d\u300d\u3067\u3001\u8aac\u660e\u8005\u306f\u3001\u300c\u4f9d\u983c\u8005\u304b\u3089\u306e\u8cea\u554f\u3084\u610f\u898b\u306b\u3082\u9069\u5207\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306a\u3001\u5341\u5206\u306a\u7d4c\u9a13\u30fb\u80fd\u529b\u3092\u6709\u3059\u308b\u8005\u304c\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u53c2\u8003\u8cc7\u659911\u3068\u3057\u3066\u3001\u300c\uff2d\uff06\uff21\u4ef2\u4ecb\u5951\u7d04\/FA\u5951\u7d04 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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>2020\u5e74\u306b\u7b56\u5b9a\u3055\u308c\u305f\u300c\u4e2d\u5c0f\uff2d\uff06\uff21\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u8a02\u7248\uff08\u7b2c\uff12\u7248\uff09\u304c\u30012023\u5e74\uff19\u6708\u306b\u4e2d\u5c0f\u4f01\u696d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u8a02\u3092\u8e0f\u307e\u3048\u3066\u3001\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306e\u5f53\u4e8b\u4f01\u696d\u8996\u70b9\u3067\u3001\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u70b9\u3092\u4e2d\u5fc3\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"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":[2289],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 19:37:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264640"}],"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=264640"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264640\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264640"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264640"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}