{"id":26828,"date":"2013-10-10T10:12:02","date_gmt":"2013-10-10T01:12:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=26828"},"modified":"2014-02-07T17:45:13","modified_gmt":"2014-02-07T08:45:13","slug":"financial-statements-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-17\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c11\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30a4\u30c1\u30b1\u30f3\u30fb\u95a2\u897f\u652f\u5e97\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 align=\"center\">\u682a\u5f0f\u4f1a\u793e\u30a4\u30c1\u30b1\u30f3\u30fb<\/h4>\n<h4 align=\"center\">\u95a2\u897f\u652f\u5e97\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b<\/h4>\n<h4 align=\"center\">\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p><!--more--><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/fusei11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-21433\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/fusei11-1.png\" alt=\"\" width=\"650\" height=\"625\" \/><\/a><\/h4>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30a4\u30c1\u30b1\u30f3\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u30a4\u30c1\u30b1\u30f3\uff08\u4ee5\u4e0b\u300c\u30a4\u30c1\u30b1\u30f3\u300d\u3068\u3044\u3046\uff09\u306f\u662d\u548c\uff15\u5e74\u5275\u696d\u3002\u7dcf\u5408\u5efa\u8a2d\u696d\u3002\u58f2\u4e0a\u9ad857,617\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca989\u767e\u4e07\u5186\u3002\u5f93\u696d\u54e1505\u540d\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u30822013\u5e74\uff13\u6708\u671f\uff09\u3002\u7b46\u982d\u682a\u4e3b\u306f\u30d1\u30c1\u30f3\u30b3\u5e97\u904b\u55b6\u306e\u682a\u5f0f\u4f1a\u793e\u30de\u30eb\u30cf\u30f3\uff08\u6240\u6709\u5272\u540832.54\uff05\uff09\u3002\u6771\u8a3c\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u8abf\u67fb\u7d50\u679c\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u4e0d\u9069\u5207\u306a\u53d6\u5f15\u767a\u899a\u306e\u7d4c\u7def<\/strong><br \/>\n\u5e73\u621025\u5e74\uff14\u6708\u306e\u4eba\u4e8b\u7570\u52d5\u306b\u3088\u308a\u65b0\u652f\u5e97\u9577\u3068\u306a\u3063\u305f\u57f7\u884c\u5f79\u54e1\u306b\u5bfe\u3057\u3001\u540c\u5e74\uff17\u6708\u4e2d\u65ec\u3001\u95a2\u897f\u652f\u5e97\u306e\u65bd\u5de5\u90e8\u9580\u9577\u304c\u3001\u4e00\u90e8\u306e\u5de5\u4e8b\u306b\u3064\u3044\u3066\u5354\u529b\u4f1a\u793e\u306e\u4e86\u89e3\u3092\u5f97\u3066\u5de5\u4e8b\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u652f\u6255\u308f\u305a\u3001\u5225\u306e\u5de5\u4e8b\u4ee3\u91d1\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u305f\u3053\u3068\uff08\u4ee5\u4e0b\u300c\u4ed8\u3051\u66ff\u3048\u300d\u3068\u3044\u3046\uff09\u3092\u5831\u544a\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u540c\u652f\u5e97\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u767a\u899a\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u65b0\u652f\u5e97\u9577\u306f\u3001\u7570\u52d5\u524d\u306b\u304a\u3044\u3066\u3001\u6771\u4eac\u652f\u5e97\u306e\u5efa\u8a2d\u62c5\u5f53\u526f\u652f\u5e97\u9577\u3067\u3042\u3063\u305f\uff08\u95a2\u897f\u652f\u5e97\u5185\u90e8\u306b\u304a\u3051\u308b\u6607\u683c\u3067\u306f\u306a\u3044\uff09\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981<\/strong><br 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\/>\n\u30a4\u30c1\u30b1\u30f3\u3067\u306f\u3001\u5e73\u621024\u5e74\uff13\u6708\u671f\u306b\u798f\u5ca1\u652f\u5e97\u3067\u4ed8\u3051\u66ff\u3048\u304c\u767a\u899a\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u5404\u652f\u5e97\u9577\u3001\u526f\u652f\u5e97\u9577\u3001\u8cfc\u8cb7\u90e8\u3001\u5efa\u8a2d\u90e8\u3001\u5e97\u8217\u5efa\u8a2d\u90e8\u306e\u5404\u90e8\u9577\u5b9b\u306b\u300c\u5de5\u4e8b\u539f\u4fa1\u306e\u4ed8\u3051\u66ff\u3048\u306f\u8a31\u3055\u308c\u306a\u3044\u3053\u3068\u3092\u5468\u77e5\u9858\u3044\u305f\u3044\u300d\u65e8\u306e\u6587\u66f8\u3092\u767a\u51fa\u3057\u3001\u307e\u305f\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u5404\u7a2e\u4f1a\u8b70\u3067\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u305f\u304c\u3001\u5185\u90e8\u76e3\u67fb\u53ca\u3073\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u3088\u308a\u7cbe\u67fb\u3092\u53d7\u3051\u305f\u306e\u306f\u798f\u5ca1\u652f\u5e97\u306e\u307f\u3067\u3042\u308a\u3001\u5168\u793e\u7684\u306a\u8abf\u67fb\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30c1\u30b1\u30f3\u3067\u306f\u3001\u652f\u5e97\u9577\u304c\u55b6\u696d\u3001\u8cfc\u8cb7\u3001\u65bd\u5de5\u3001\u7ba1\u7406\u306e\u3059\u3079\u3066\u306e\u696d\u52d9\u3092\u7d71\u62ec\u3057\u3001\u5f37\u5927\u306a\u6a29\u9650\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u672c\u793e\u7ba1\u7406\u90e8\u9580\u306e\u727d\u5236\u6a5f\u80fd\u3084\u53d6\u7de0\u5f79\u306b\u3088\u308b\u76e3\u8996\u6a5f\u80fd\u304c\u5341\u5206\u306b\u50cd\u304b\u306a\u3044\u53ef\u80fd\u6027\u306f\u4e88\u898b\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u793e\u5916\u76e3\u67fb\u5f79\uff13\u540d\u3092\u542b\u3080\u76e3\u67fb\u5f79\u53ca\u3073\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u3053\u3046\u3057\u305f\u7d44\u7e54\u4f53\u5236\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\u3092\u6307\u6458\u3057\u3001\u6539\u5584\u7b56\u3092\u63d0\u8a00\u3057\u305f\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3053\u3068\u3082\u3042\u3063\u3066\u304b\u3001\u5831\u544a\u66f8\u3067\u306f\u3001\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u5bfe\u3057\u3066\u306f\u3001\u3088\u308a\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u611f\u5ea6\u3092\u9ad8\u3081\u3001\u5145\u5b9f\u3057\u305f\u4f1a\u8a08\u76e3\u67fb\u306e\u5b9f\u65bd\u3092\u901a\u3057\u3066\u4e0d\u6b63\u306e\u9632\u6b62\u3068\u65e9\u671f\u767a\u898b\u306b\u8ca2\u732e\u3055\u308c\u3066\u3044\u304f\u3053\u3068\u3092\u5f37\u304f\u671f\u5f85\u3059\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u5185\u90e8\u7d71\u5236\u4e0a\u306e\u8106\u5f31\u6027<\/strong><br \/>\n\u5831\u544a\u66f8\u3067\u306f\u3001\u30a4\u30c1\u30b1\u30f3\u306e\u5185\u90e8\u7d71\u5236\u4e0a\u306e\u554f\u984c\u3068\u3057\u3066\u6b21\u306e\uff14\u70b9\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u306e\u4f4e\u3055\u3001\u53ca\u3073\u3001\u502b\u7406\u6559\u80b2\u306e\u4e0d\u5fb9\u5e95\u306b\u3088\u308b\u3001\u500b\u3005\u306e\u7d44\u7e54\u69cb\u6210\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u9632\u6b62\u30fb\u6291\u6b62\u529b\u304c\u8106\u5f31\u3067\u3042\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u5f62\u9ab8\u5316\u3068\u3001\u5236\u5ea6\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u6027\u304c\u4f4e\u3044<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u4e0d\u6b63\u9632\u6b62\u306e\u30ad\u30fc\u3068\u306a\u308b\u4eba\u6750\u30fb\u8077\u4f4d\u8005\u306b\u95a2\u3059\u308b\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u7ba1\u7406\u90e8\u9580\u306b\u3088\u308b\u300c\u7570\u5e38\u4e8b\u8c61\u300d\u306e\u8a8d\u77e5\u628a\u63e1\u80fd\u529b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b<\/p>\n<\/div>\n<p>\u5831\u544a\u66f8\u3067\u306f\u3001\u7279\u306b\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u3001\u95a2\u897f\u652f\u5e97\u306e\u7279\u7570\u6027\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u524d\u95a2\u897f\u652f\u5e97\u9577\u306f\u652f\u5e97\u9577\u5728\u4efb10\u5e74\u9593\u3001\uff12\u4eba\u306e\u526f\u652f\u5e97\u9577\u3082\u305d\u308c\u305e\u308c\uff18\u5e74\u9593\u300110\u5e74\u9593\u540c\u3058\u8077\u4f4d\u306b\u7559\u307e\u3063\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u5165\u793e\u4ee5\u6765\u95a2\u897f\u652f\u5e97\u304b\u3089\u7570\u52d5\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u672c\u4ef6\u306e\u304d\u3063\u304b\u3051\u3068\u306a\u3063\u305f\u7d44\u7e54\u5909\u66f4<\/strong><br \/>\n\u30a4\u30c1\u30b1\u30f3\u3067\u306f\u3001\u5e73\u621023\u5e74\uff13\u6708\u306b\u4e8b\u696d\u7d71\u62ec\u672c\u90e8\u3092\u5ec3\u6b62\u3057\u3001\u7ba1\u7406\u90e8\u9580\u306f\u5404\u652f\u5e97\u306b\u6240\u5c5e\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u652f\u5e97\u9577\u306b\u6a29\u9650\u304c\u96c6\u4e2d\u3057\u3001\u652f\u5e97\u7ba1\u7406\u90e8\u9580\u306f\u3001\u652f\u5e97\u306e\u6d3b\u52d5\u72b6\u6cc1\u3092\u672c\u793e\u306e\u89b3\u70b9\u304b\u3089\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3068\u3044\u3046\u6a5f\u80fd\u3092\u5931\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u7d44\u7e54\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u5831\u544a\u66f8\u3067\u3082\u300c\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u5224\u65ad\u306b\u3088\u308b\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u300c\u7ba1\u7406\u90e8\u9580\u3092\u672c\u793e\u6a5f\u80fd\u306b\u76f4\u7d50\u3055\u305b\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u518d\u767a\u9632\u6b62\u7b56\u3068\u3057\u3066\u63d0\u8a00\u3057\u3066\u304a\u308a\u3001\u4e8b\u696d\u7d71\u62ec\u672c\u90e8\u306e\u5ec3\u6b62\u3068\u3044\u3046\u7d44\u7e54\u5909\u66f4\u304c\u3001\u7d50\u679c\u8ad6\u3068\u306f\u3044\u3048\u3001\u4eca\u56de\u306e\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u9577\u304f\u7d9a\u3044\u305f\u539f\u56e0\u306e\u4e00\u3064\u3068\u8003\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u63a8\u8a8d\u3055\u305b\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u8cb7\u639b\u91d1\u6b8b\u9ad8\u78ba\u8a8d\u306f\u3069\u306e\u7a0b\u5ea6\u884c\u308f\u308c\u3066\u3044\u305f\u306e\u304b<\/strong><br 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\/>\n\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u6b8b\u9ad8\u78ba\u8a8d\u3084\u5354\u529b\u4f1a\u793e\u304b\u3089\u306e\u60c5\u5831\u306f\u3053\u3046\u3057\u305f\u5de5\u4e8b\u539f\u4fa1\u306e\u5148\u9001\u308a\u3092\u767a\u898b\u3059\u308b\u6700\u3082\u6709\u52b9\u306a\u624b\u6cd5\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3060\u304c\u3001\u5831\u544a\u66f8\u306e\u4e2d\u306b\u305d\u3046\u3057\u305f\u76e3\u67fb\u624b\u7d9a\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u306e\u8a00\u53ca\u304c\u306a\u304b\u3063\u305f\u306e\u306f\u5c11\u3057\u6b8b\u5ff5\u3067\u3042\u308b\uff08\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u72ec\u81ea\u306b\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u884c\u3044\u3001\u4e8b\u5b9f\u89e3\u660e\u3092\u884c\u3063\u3066\u3044\u308b\uff09\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e<\/strong><br \/>\n\u30a4\u30c1\u30b1\u30f3\u304c\u516c\u8868\u3057\u305f\u518d\u767a\u9632\u6b62\u7b56\u306e\u4e2d\u3067\u300c\u5354\u529b\u4f1a\u793e\u5c02\u7528\u306e\u76f8\u8ac7\u7a93\u53e3\u306e\u8a2d\u7f6e\u300d\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u8a55\u4fa1\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u76f8\u8ac7\u7a93\u53e3\u3078\u306e\u901a\u5831\u306e\u79d8\u5bc6\u304c\u53b3\u5b88\u3055\u308c\u308b\u3053\u3068\u3001\u767a\u6ce8\u6a29\u9650\u3092\u6709\u3059\u308b\u652f\u5e97\u5e79\u90e8\u793e\u54e1\u306e\u30b8\u30e7\u30d6\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u3053\u3068\u306a\u3069\u306e\u524d\u63d0\u304c\u5d29\u308c\u308b\u3068\u3001\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u300c\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u95a2\u4fc2\u300d\u3092\u62c5\u4fdd\u306b\u3057\u305f\u901a\u8b00\u304c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u306f\u306a\u304f\u3001\u3053\u3046\u3057\u305f\u7a93\u53e3\u304c\u753b\u9905\u306b\u5e30\u3059\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u540c\u69d8\u306a\u61f8\u5ff5\u3092\u62b1\u304b\u305b\u308b\u518d\u767a\u9632\u6b62\u7b56\u306b\u300c\u30b8\u30e7\u30d6\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u7b49\u306e\u5b9f\u65bd\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308b\u3002<br \/>\n\u305d\u3053\u3067\u306f\u3001\u8cac\u4efb\u8005\u30fb\u767a\u6ce8\u6a29\u9650\u8005\u306e\u5b9a\u671f\u7684\u306a\u30b8\u30e7\u30d6\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u63b2\u3052\u306a\u304c\u3089\u3001\u6b21\u306e\u3088\u3046\u306b\u7559\u4fdd\u6761\u4ef6\u3092\u9644\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4f46\u3057\u3001\u5f53\u793e\u306e\u5834\u5408\u3001\u55b6\u696d\u8077\u306b\u3064\u3044\u3066\u306f\u5730\u57df\u5bc6\u7740\u578b\u55b6\u696d\u53ca\u3073\u4fe1\u983c\u95a2\u4fc2\u306e\u91cd\u8981\u6027\u3001\u65bd\u5de5\u6280\u8853\u8077\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u5c02\u9580\u6027\u306e\u9ad8\u3055\u304b\u3089\u3001\u5f53\u793e\u306e\u55b6\u696d\u529b\u30fb\u6280\u8853\u529b\u3092\u7dad\u6301\u78ba\u4fdd\u3059\u308b\u3046\u3048\u3067\u3001\u7570\u52d5\u306b\u3064\u3044\u3066\u306f\u614e\u91cd\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u7559\u4fdd\u6761\u4ef6\u304c\u3001\u793e\u54e1\u306b\u5bfe\u3059\u308b\u30e1\u30c3\u30bb\u30fc\u30b8\u306a\u306e\u304b\u3001\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u3082\u306e\u304b\u3001\u5224\u65ad\u306f\u3064\u304b\u306a\u3044\u304c\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u4f8b\u5916\u3092\u8a8d\u3081\u3066\u3057\u307e\u3048\u3070\u3001\u3044\u3064\u306e\u307e\u306b\u304b\u305d\u306e\u4f8b\u5916\u304c\u65e2\u6210\u4e8b\u5b9f\u3068\u306a\u308a\u3001\u5f53\u521d\u306b\u898f\u5b9a\u3092\u4f5c\u3063\u305f\u3068\u304d\u306e\u7406\u5ff5\u304c\u9727\u6d88\u3057\u3066\u518d\u767a\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u306e\u306f\u3001\u4ed6\u793e\u4e8b\u4f8b\u3067\u3082\u3088\u304f\u898b\u3089\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #d8bfd8;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h3>\n<p>\u306a\u304a\u3001\u7b2c\u4e09\u8005\uff08\u5916\u90e8\uff09\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5831\u544a\u66f8\u3067\u306f\u640d\u76ca\u306e\u4fee\u6b63\u304c\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8a00\u53ca\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u308b\u304c\uff08\u8abf\u67fb\u59d4\u54e1\u306b\u7a0e\u7406\u58eb\u304c\u52a0\u308f\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u539f\u56e0\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u308b\uff09\u3001\u672c\u5831\u544a\u66f8\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u640d\u76ca\u306e\u4fee\u6b63\u306b\u4f34\u3044\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u91d1\u8cbb\u7528\u306e\u984d\u306e\u4fee\u6b63\u3082\u5fc5\u8981\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304c\u3001\u672c\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u691c\u8a0e\u5bfe\u8c61\u306b\u306f\u542b\u3081\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8a00\u53ca\u3057\u306a\u3044\u3002\uff0813\u9801\uff09<\/p>\n<\/div>\n<p>\u672c\u4ef6\u306e\u3088\u3046\u306a\u7c89\u98fe\u6c7a\u7b97\u3067\u3042\u308c\u3070\u3001\u904e\u5e74\u5ea6\u306b\u7d0d\u3081\u904e\u304e\u305f\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\uff08\u640d\u76ca\u3084\u8cc7\u91d1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u306a\u3044\uff09\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u5831\u544a\u3067\u5341\u5206\u306a\u306e\u3067\u3042\u308d\u3046\u304c\u3001\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u306b\u3088\u3063\u3066\u306f\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u306a\u3069\u3082\u8003\u616e\u3057\u3066\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u7b2c\u4e09\u8005\uff08\u5916\u90e8\uff09\u8abf\u67fb\u59d4\u54e1\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306a\u3069\u306b\u95a2\u3059\u308b\u77e5\u898b\u3082\u5fc5\u8981\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u6599\u3059\u308b\u6b21\u7b2c\u3067\u3042\u308b\u3002<\/p>\n<p 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>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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