{"id":264650,"date":"2024-03-07T10:11:27","date_gmt":"2024-03-07T01:11:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264650"},"modified":"2024-03-08T14:42:54","modified_gmt":"2024-03-08T05:42:54","slug":"release-article-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-55\/","title":{"rendered":"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u8ffd\u88dc\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62<\/span><span style=\"font-size: 22px;\">\u306b\u4f34\u3046<\/span>\u958b\u793a\u5b9f\u52d9<span style=\"font-size: 22px;\">\u306e<\/span>\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8ffd\u88dc\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\u3010\u524d\u7de8\u3011\u306f<a title=\"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-52\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4fc2\u308b\u30eb\u30fc\u30eb\u306e\u516c\u8868<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u306e\u5ec3\u6b62<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u534a\u671f\u5831\u544a\u66f8\u306e\u958b\u793a\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u6c7a\u7b97\u77ed\u4fe1\u306e\u958b\u793a\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff15\u3000\u6c7a\u7b97\u77ed\u4fe1\u306e\u30ec\u30d3\u30e5\u30fc<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\u3010\u5f8c\u7de8\u3011\u306f<a title=\"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-54\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff18\u3000\u6c7a\u7b97\u77ed\u4fe1\u306b\u304a\u3051\u308b\u5f8c\u767a\u4e8b\u8c61<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff19\u3000\u975e\u4e0a\u5834\u4f1a\u793e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>10\u3000\u6700\u5f8c\u306b<\/strong><\/p>\n<\/div>\n<p>2024\u5e74\uff12\u670821\u65e5\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u300c\u300c\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20240221fiz.html\" target=\"_blank\" rel=\"noopener\">\u300c\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u6848\u306f\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u53ca\u3073\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7b2c\uff11\u56db\u534a\u671f\u30fb\u7b2c\uff13\u56db\u534a\u671f\u306e\u6c7a\u7b97\u77ed\u4fe1\u306e\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u3001<a title=\"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-52\/\" target=\"_blank\" rel=\"noopener\">\u3010\u524d\u7de8\u3011<\/a>\u53ca\u3073<a title=\"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-54\/\" target=\"_blank\" rel=\"noopener\">\u3010\u5f8c\u7de8\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u5185\u5bb9\u3067\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u3067\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0<\/strong><\/h4>\n<p>\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6c7a\u7b97\u77ed\u4fe1\u4f5c\u6210\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u7701\u7565\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u6e96\u62e0\u6027\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3092\u8868\u660e\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u624b\u7d9a\u306f\u73fe\u884c\u306e\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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title=\"\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u5ec3\u6b62\u306b\u4f34\u3046\u958b\u793a\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-52\/\" target=\"_blank\" rel=\"noopener\">\u3010\u524d\u7de8\u3011<\/a><strong>\uff15<\/strong>\u53c2\u7167\uff09\u3001\u8a02\u6b63\u7b2c\uff11\u56db\u534a\u671f\u30fb\u7b2c\uff13\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u300c\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d\u306b\u304a\u3051\u308b\u300c\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff08\u672c\u6587\uff09\u300d\u306e41\u9801\uff5e43\u9801\u306b\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u3068\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2024\u5e74\uff12\u670821\u65e5\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u300c\u300c\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,269],"tags":[645,302,159],"backnumber":[2289],"series":[2301],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 03:50:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264650"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=264650"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264650\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264650"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264650"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}