{"id":268793,"date":"2025-07-17T10:15:04","date_gmt":"2025-07-17T01:15:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268793"},"modified":"2025-07-16T13:21:07","modified_gmt":"2025-07-16T04:21:07","slug":"accounting-article-222","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-222\/","title":{"rendered":"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7528\u8a9e\u3092\u78ba\u8a8d\u3057\u3088\u3046\uff01\u300d\uff0d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u30fb\uff25\uff33\uff27\u60c5\u5831\u30fb\u6c17\u5019\u95a2\u9023\u60c5\u5831\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"font-size: 15px;\"><span style=\"color: #4d5156;\">\u3008<\/span><span style=\"color: #15722c;\">\u7d4c\u7406\u90e8<\/span><span style=\"color: #4d5156;\">\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009<\/span><\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #004c97;\">\u70ad\u7d20<\/span><span style=\"font-size: 15px;\">\u3068<\/span><span style=\"color: #004c97;\">\u4f1a\u8a08<\/span><span style=\"font-size: 15px;\">\u306e<\/span><span style=\"font-size: 17px;\">\u57fa\u790e\u77e5\u8b58<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7528\u8a9e\u3092\u78ba\u8a8d\u3057\u3088\u3046\uff01\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u30fb\uff25\uff33\uff27\u60c5\u5831\u30fb\u6c17\u5019\u95a2\u9023\u60c5\u5831\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 2px dashed #15722c; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p>\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u304c\u666e\u53ca\u3057\u3066\u3044\u307e\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u3084\u7d71\u5408\u5831\u544a\u66f8\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306a\u3069\u306b\u304a\u3051\u308b\u4efb\u610f\u958b\u793a\u304c\u884c\u308f\u308c\u308b\u307b\u304b\u30012023\u5e74\uff13\u6708\u671f\u304b\u3089\u306f\u6cd5\u5b9a\u958b\u793a\u66f8\u985e\u3067\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3082\u300c<span style=\"border-bottom: double 3px #b22222;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44<\/strong><\/span>\u300d\u306e\u6b04\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u30022025\u5e74\uff13\u6708\u3001\u6211\u304c\u56fd\u306e\uff33\uff33\uff22\uff2a\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u304b\u3089\uff13\u3064\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u306b\u30b3\u30e1\u30f3\u30c8\u3092\u5bc4\u305b\u305f\u56e3\u4f53\u30fb\u500b\u4eba\u306f100\u8d85\u3002\u6ce8\u76ee\u306e\u9ad8\u3055\u3092\u3046\u304b\u304c\u3044\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306d\u3002\u4eca\u5f8c\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066<span style=\"border-bottom: double 3px #b22222;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u898b\u8fbc\u307f<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u52d5\u5411\u3092\u80cc\u666f\u306b\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u4f5c\u6210\u3092\u62c5\u3046\u7d4c\u7406\u90e8\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u6982\u8981\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u672c\u9023\u8f09\u306e\u5f8c\u7de8\u3067\u306f\u3001\u7d4c\u7406\u90e8\u306e\u65b9\u3092\u4e3b\u306a\u5bfe\u8c61\u3068\u3057\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u3046\u3061\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u6982\u8981\u3092\u3084\u3055\u3057\u304f\u5b66\u3073\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u308c\u3067\u306f\u3001\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u300d\u3092\u7acb\u3061\u4e0a\u3052\u305f\u3070\u304b\u308a\u306e\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u3092\u306e\u305e\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c<a title=\"SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u300d<\/a>\u300d<br \/>\n\u300c<a title=\"SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_02.pdf\" target=\"_blank\" rel=\"noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\uff11\u53f7\u300c\u4e00\u822c\u958b\u793a\u57fa\u6e96\u300d<\/a>\u300d<br \/>\n\u300c<a title=\"SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_03.pdf\" target=\"_blank\" rel=\"noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\uff12\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u300d<\/a>\u300d<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 1px solid #eb6100; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 16px; color: #4d5156;\"><strong>\u3014\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306e\u767b\u5834\u4eba\u7269\u3015<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-268803 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png\" alt=\"\" width=\"225\" height=\"282\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png 571w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2-240x300.png 240w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;background-color:#dfecf9;color:#000000;border-color:#dfecf9;\">\n\t\t<p>\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306f\u3001\u52a0\u5de5\u98df\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u55b6\u3080\u4f01\u696d\u3067\u3059\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306e\u5c0f\u3055\u306a\u4e00\u5ba4\u3002\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u300d\u306e\u30d7\u30ec\u30fc\u30c8\u3092\u30c9\u30a2\u306b\u53d6\u308a\u4ed8\u3051\u3066\u3044\u308b\u5973\u6027\u304c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u3053\u308c\u3067\u3088\u3057\uff01\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u300d\u306e\u8239\u51fa\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30fb\u30fb\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306f\u3053\u3061\u3089\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u8ca1\u52d9\u7d4c\u7406\u90e8\u306e\u30db\u30b7\u30ce \u30cf\u30eb\u30ab\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u3088\u3046\u3053\u305d\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3078\uff01<br \/>\n\u5ba4\u9577\u306e\u30df\u30ba\u30ce\u3088\u3002\u3088\u308d\u3057\u304f\u306d\uff01<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u3001\u7d44\u7e54\u5185\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\uff08\u63a8\u9032\u90e8\uff09\u3092\u8a2d\u3051\u308b\u4e8b\u4f8b\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306f\u3001\u4e3b\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u9023\u3059\u308b\u7d4c\u55b6\u6226\u7565\u306e\u7acb\u6848\u30fb\u63a8\u9032\u3084\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u306a\u3069\u306e\u696d\u52d9\u3092\u62c5\u5f53\u3059\u308b\u90e8\u7f72\u3067\u3059\u3002\u5f93\u524d\u306e\u7d44\u7e54\u306b\u306f\u306a\u3044\u90e8\u7f72\u306e\u305f\u3081\u3001\u7acb\u3061\u4e0a\u3052\u5f53\u521d\u306f\u65e2\u5b58\u90e8\u7f72\u306e\u4e00\u90e8\u3067\u3042\u3063\u305f\u308a\u3001\u30e1\u30f3\u30d0\u30fc\u304c\u4ed6\u90e8\u7f72\u3068\u517c\u4efb\u3057\u305f\u308a\u3059\u308b\u4e8b\u4f8b\u3082\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306f\u3001\u5f53\u9762\u3001\u7d4c\u55b6\u4f01\u753b\u90e8\u306e\u4e2d\u306e\u4e00\u90e8\u7f72\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u3001\u4eca\u306e\u3068\u3053\u308d\u5c02\u4efb\u306f\u79c1\u3060\u3051\u306a\u306e\u3002<br \/>\n\u79c1\u4ee5\u5916\u306e\u30e1\u30f3\u30d0\u30fc\u306f\u6240\u5c5e\u90e8\u7f72\u3068\u306e\u517c\u52d9\u3092\u304a\u9858\u3044\u3059\u308b\u4e88\u5b9a\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u79c1\u306f\u305a\u3063\u3068\u8ca1\u52d9\u7d4c\u7406\u90e8\u306a\u306e\u3067\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306f\u758e\u3044\u3093\u3067\u3059\u3051\u3069\u3001\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u6628\u5e74\u3001\u300c\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7968\u300d\u3092\u53d6\u5f15\u5148\u3078\u767a\u9001\u3059\u308b\u4f5c\u696d\u3092\u30cf\u30eb\u30ab\u3061\u3083\u3093\u304c\u62c5\u5f53\u3057\u3066\u304f\u308c\u305f\u305d\u3046\u306d\u3002<br \/>\n\u3060\u304b\u3089\u3001\u305c\u3072\u30e1\u30f3\u30d0\u30fc\u306b\u52a0\u308f\u3063\u3066\u3082\u3089\u3044\u305f\u3044\u3068\u304a\u9858\u3044\u3057\u305f\u306e\u3002<br \/>\n\u4e00\u7dd2\u306b\u52c9\u5f37\u3057\u306a\u304c\u3089\u3084\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u306f\u3044\uff01<br \/>\n\u30fb\u30fb\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3063\u3066\u3001\u306a\u3093\u3068\u306a\u304f\u610f\u5473\u306f\u308f\u304b\u308b\u3093\u3067\u3059\u3051\u3069\u3001\u6f20\u7136\u3068\u3057\u305f\u7528\u8a9e\u3067\u3059\u3088\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u300c<span style=\"border-bottom: double 3px #b22222;\"><strong>\u6301\u7d9a\u53ef\u80fd\u6027<\/strong><\/span>\u300d\u3092\u610f\u5473\u3059\u308b\u300c<span style=\"border-bottom: double 3px #b22222;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff08Sustainability\uff09<\/strong><\/span>\u300d\u3002<\/p>\n<p>1987\u5e74\u306b\u56fd\u9023\u306e\u300c\u74b0\u5883\u3068\u958b\u767a\u306b\u95a2\u3059\u308b\u4e16\u754c\u59d4\u54e1\u4f1a\u300d\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u5831\u544a\u66f8\u300cOur Common Future\u300d\u306e\u4e2d\u3067sustainable development\uff08\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\uff09\u3068\u3044\u3046\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u3066\u4ee5\u964d\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306f\u793e\u4f1a\u306b\u5e83\u304f\u6d78\u900f\u3059\u308b\u6982\u5ff5\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306f\u3001\u74b0\u5883\u4fdd\u5168\u3084\u793e\u4f1a\u7684\u516c\u6b63\u3068\u7d4c\u6e08\u767a\u5c55\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u72b6\u614b\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u4f01\u696d\u306e\u7acb\u5834\u3067\u8003\u3048\u308b\u3068\u3001\u5358\u306b\uff23\uff33\uff32<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u6d3b\u52d5\u306e\u4e00\u74b0\u3068\u3057\u3066\u74b0\u5883\u4fdd\u8b77\u3084\u793e\u4f1a\u8ca2\u732e\u306e\u6d3b\u52d5\u306b\u53d6\u308a\u7d44\u3080\u3068\u3044\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u74b0\u5883\u3084\u793e\u4f1a\u306b\u914d\u616e\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u4f01\u696d\u81ea\u8eab\u306e\u9577\u671f\u7684\u30fb\u6301\u7d9a\u7684\u306a\u4fa1\u5024\u5275\u51fa\u306b\u3064\u306a\u3052\u3066\u3044\u304f\u3068\u3044\u3046\u610f\u5473\u5408\u3044\u306d\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff23\uff33\uff32\uff1aCorporate Social Responsibility\u306e\u7565\u3002\u4f01\u696d\u304c\u679c\u305f\u3059\u3079\u304d\u793e\u4f1a\u7684\u8cac\u4efb\u306e\u3053\u3068\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u304a\u75b2\u308c\u3055\u307e\u3067\uff5e\u3059\uff01<span style=\"color: #666699;\">\uff08\u30ac\u30bf\u30ac\u30bf\u30ac\u30bf\uff09<\/span><br \/>\n\u30df\u30ba\u30ce\u5ba4\u9577\uff01\u3000\u3059\u307f\u307e\u305b\u3093\uff01\u3000\u52e2\u3044\u3088\u304f\u30c9\u30a2\u3092\u958b\u3051\u305f\u3089\u30d7\u30ec\u30fc\u30c8\u304c\u53d6\u308c\u3061\u3083\u3044\u307e\u3057\u305f\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u3042\u3089\u3042\u3089\u3001\u8239\u51fa\u65e9\u3005\u306b\u4e0d\u5177\u5408\u3060\u308f\u3002\u30c4\u30c1\u30e4\u304f\u3093\u3001\u5143\u6c17\u305d\u3046\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3042\u3063\uff01\u3000\u8ca1\u52d9\u7d4c\u7406\u90e8\u306e\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3060\u306d\u3002<br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3068\u517c\u52d9\u306b\u306a\u3063\u305f\u5e83\u5831\u90e8\u306e\u30c4\u30c1\u30e4\u3067\u3059\u3002\u3088\u308d\u3057\u304f\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u5f8c\u3067\u30d7\u30ec\u30fc\u30c8\u3092\u4ed8\u3051\u76f4\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u201c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u201d\u306f\u307e\u3060\u793e\u5185\u3067\u306e\u8a8d\u77e5\u5ea6\u304c\u4f4e\u3044\u3067\u3059\u306d\u3002<br \/>\n\u3055\u3063\u304d\u3082\u300c\u30c4\u30c1\u30e4\u3001\u201c<strong>\uff25\uff33\uff27\u63a8\u9032\u5ba4<\/strong>\u201d\u3068\u517c\u52d9\u306b\u306a\u3063\u305f\u3093\u3060\u3063\u3066\uff1f\u300d\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3068\uff25\uff33\uff27\u3063\u3066\u4f3c\u305f\u3088\u3046\u306a\u7528\u8a9e\u3067\u3059\u3088\u306d\u3002<br \/>\n\u4f55\u304c\u9055\u3046\u306e\u304b\u3057\u3089\uff1f<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>2006\u5e74\u3001\u56fd\u9023\u74b0\u5883\u8a08\u753b\u30fb\u91d1\u878d\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff08\uff35\uff2e\uff25\uff30 \uff26\uff29\uff09\u3068\u56fd\u9023\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30b3\u30f3\u30d1\u30af\u30c8\uff08\uff35\uff2e\uff27\uff23\uff09\u306f\u3001\uff30\uff32\uff29\uff08Principles for Responsible Investment\uff1b\u8cac\u4efb\u6295\u8cc7\u539f\u5247\uff09\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f\u3002\uff30\uff32\uff29\u306f\u3001\u6295\u8cc7\u6d3b\u52d5\u306b\u304a\u3044\u3066\u74b0\u5883\uff08Environment\uff09\u30fb\u793e\u4f1a\uff08Social\uff09\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08Governance\uff09\u3068\u3044\u3046\uff13\u3064\u306e\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u9577\u671f\u7684\u306a\u30ea\u30bf\u30fc\u30f3\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u3092\u4e21\u7acb\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e<\/strong>\u3067\u3059\u3002\uff30\uff32\uff29\u306b\u306f\u591a\u304f\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\uff08\u4fdd\u967a\u4f1a\u793e\u30fb\u5e74\u91d1\u57fa\u91d1\u30fb\u6295\u8cc7\u9867\u554f\u4f1a\u793e\u306a\u3069\u306e\u5927\u53e3\u306e\u6295\u8cc7\u5bb6\uff09\u304c\u7f72\u540d\u3057\u3066\u3044\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u30002024\u5e74\uff19\u6708\u672b\u6642\u70b9\u3067\uff30\uff32\uff29\u3078\u306e\u7f72\u540d\u6a5f\u95a2\u306f5,300\u3092\u8d85\u3048\u308b\u3002\u65e5\u672c\u306e\u5e74\u91d1\u7a4d\u7acb\u91d1\u7ba1\u7406\u904b\u7528\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\uff08\uff27\uff30\uff29\uff26\uff09\u30822015\u5e74\u306b\u7f72\u540d\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u3092\u80cc\u666f\u306b\uff25\uff33\uff27\u6295\u8cc7\u304c\u6025\u901f\u306b\u666e\u53ca\u3057\u305f\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\uff25\uff33\uff27\u6295\u8cc7\u306e\u62e1\u5927\u306f\u3001\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u3092\u7a4d\u6975\u7684\u306b\u884c\u3046\u7406\u7531\u306e\uff11\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306f\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u7d4c\u6e08\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u3063\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u72b6\u614b\u3092\u5b9f\u73fe\u3059\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u7406\u5ff5\u3092\u6307\u3059\u306e\u306b\u5bfe\u3057\u3066\u3001\uff25\uff33\uff27\u306f\u3001\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306e\u8996\u70b9\u3067\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3046\uff13\u8981\u7d20\u3092\u8003\u616e\u3057\u3066\u7d4c\u55b6\u3084\u6295\u8cc7\u3092\u884c\u3046\u3068\u3044\u3046\u610f\u5473\u5408\u3044\u306a\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u306e\u3068\u304a\u308a\u3088\u3002\u5c11\u3057\u524d\u307e\u3067\u306f\u4f01\u696d\u304c\u305d\u3046\u3057\u305f\u8981\u7d20\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u60c5\u5831\u3092\u300c<strong>\uff25\uff33\uff27\u60c5\u5831<\/strong>\u300d\u3068\u547c\u3076\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u3051\u308c\u3069\u3001\u6700\u8fd1\u306f\u300c<strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831<\/strong>\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u4e3b\u6d41\u306d\u3002<br \/>\n\uff25\uff33\uff27\u306e\u8981\u7d20\u3092\u542b\u3080\u4e2d\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5e83\u3044\u60c5\u5831\u3068\u3044\u3046\u30cb\u30e5\u30a2\u30f3\u30b9\u3060\u3068\u601d\u3046\u308f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3044\u3048\u3070\u30012023\u5e74\uff13\u6708\u671f\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u4e8b\u696d\u306e\u72b6\u6cc1\u300d\u306e\u4e2d\u306b\u65b0\u8a2d\u3055\u308c\u305f\u6b04\u3082\u300c<strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44<\/strong>\u300d\u3068\u3044\u3046\u540d\u79f0\u3067\u3057\u305f\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u91d1\u878d\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u8cc7\u6599<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306b\u3088\u308c\u3070\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u5f93\u696d\u54e1\u3001\u4eba\u6a29\u306e\u5c0a\u91cd\u3001\u8150\u6557\u9632\u6b62\u3001\u8d08\u53ce\u8cc4\u9632\u6b62\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306a\u3069\u306b\u95a2\u3059\u308b\u4e8b\u9805\u304c\u542b\u307e\u308c\u5f97\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20230131\/07.pdf\" target=\"_blank\" rel=\"noopener\">\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u539f\u5247\uff08\u5225\u6dfb\uff09 \u2015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u2015 <\/a>\u300d<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\uff27\uff28\uff27\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u3088\u3046\u306a\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u3046\u3061\u300c<strong>\u74b0\u5883<\/strong>\u300d\u3068\u3044\u3046\u8981\u7d20\u306b\u5c5e\u3059\u308b\u60c5\u5831\u306e\uff11\u3064\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u306a\u304a\u3001\u7c73\u56fd\u3067\u306f\u3044\u308f\u3086\u308b\u300c\u53cd\uff25\uff33\uff27\u300d\u306e\u52d5\u304d\u3082\u5b58\u5728\u3057\u30012025\u5e74\u306e\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u5c31\u4efb\u3092\u5f15\u304d\u91d1\u306b\u3001\u3053\u306e\u52d5\u304d\u304c\u6025\u52a0\u901f\u3057\u3066\u3044\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u4f8b\u3048\u3070\u3001\u7c73\u56fd\u5927\u624b\u91d1\u878d\u6a5f\u95a2\u304c\u30cd\u30c3\u30c8\u30bc\u30ed\u30fb\u30d0\u30f3\u30ad\u30f3\u30b0\u30fb\u30a2\u30e9\u30a4\u30a2\u30f3\u30b9\uff08\uff2e\uff3a\uff22\uff21\uff09\u304b\u3089\u76f8\u6b21\u3044\u3067\u8131\u9000\u3059\u308b\u3068\u3044\u3063\u305f\u52d5\u5411\u304c\u3042\u308b\u3002\uff2e\uff3a\uff22\uff21\u306f\u3001\u9280\u884c\u306e\u6295\u878d\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\uff27\uff28\uff27\u6392\u51fa\u91cf\u3092\u30cd\u30c3\u30c8\u30bc\u30ed\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u56fd\u969b\u7684\u306a\u91d1\u878d\u6a5f\u95a2\u306e\u9023\u643a\u7d44\u7e54\u3092\u3044\u3046\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u30a2\u30e1\u30ea\u30ab\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u3051\u308c\u3069\u3001\u98df\u54c1\u696d\u3092\u55b6\u3080\u5f53\u793e\u3068\u3057\u3066\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u3044\u304f\u65b9\u91dd\u3088\u3002<br \/>\n\u5f53\u793e\u306e\u7d4c\u55b6\u9663\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3092\u62e1\u5145\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3066\u3044\u308b\u308f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u3067\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3093\u3067\u3059\u304b\uff5e\u3002<br \/>\n\u3067\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u306f\u7bc4\u56f2\u304c\u5e83\u3059\u304e\u3066\u3001\u958b\u793a\u3059\u308b\u60c5\u5831\u3082\u3069\u3046\u9078\u3093\u3067\u3044\u3044\u306e\u3084\u3089\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4f01\u696d\u306b\u3088\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3078\u306e\u53d6\u308a\u7d44\u307f\u306b\u95a2\u3057\u3066\u767b\u5834\u3059\u308b\u6982\u5ff5\u306e\uff11\u3064\u306b\u300c<span style=\"border-bottom: double 3px #b22222;\"><strong>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff08materiality\uff09<\/strong><\/span>\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u306e\u3046\u3061\u81ea\u793e\u304c\u512a\u5148\u7684\u306b\u53d6\u308a\u7d44\u3080\u3079\u304d\u300c<strong>\u91cd\u8981\u8ab2\u984c<\/strong>\u300d\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u3044\u3046\u6587\u8108\u3067\u306f\u3001\u958b\u793a\u3059\u3079\u304d\u60c5\u5831\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u300c<strong>\u91cd\u8981\u6027<\/strong>\u300d\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u91cd\u8981\u6027\u304c\u3042\u308b\uff08material\uff09\u60c5\u5831\u306f\u3001\u958b\u793a\u304c\u5fc5\u8981\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306b\u306f\u3001\u4e3b\u306b\u300c<strong>\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\u300d\u3068\u300c<strong>\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\u300d\u3068\u3044\u3046\uff12\u3064\u306e\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\u306f\u3001\u74b0\u5883\u3084\u793e\u4f1a\u3068\u3044\u3063\u305f\u8981\u7d20\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u9762\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3067\u3001\u60c5\u5831\u306e\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<strong>\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\u306f\u3001\u5148\u8ff0\u306e\u5f71\u97ff\u306b\u52a0\u3048\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u304c\u74b0\u5883\u3084\u793e\u4f1a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3082\u5408\u308f\u305b\u3066\u3001\u60c5\u5831\u306e\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268795\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1.png\" alt=\"\" width=\"1259\" height=\"598\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1.png 1259w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1-1024x486.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1-768x365.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-1-600x285.png 600w\" sizes=\"(max-width: 1259px) 100vw, 1259px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8003\u3048\u65b9\u306f\u3001\u958b\u793a\u3059\u308b\u60c5\u5831\u306e\u5229\u7528\u8005\u3068\u3057\u3066\u8ab0\u3092\u60f3\u5b9a\u3059\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u95a2\u4fc2\u3059\u308b\u308f\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u958b\u793a\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u5229\u7528\u8005\u3068\u3057\u3066\u4e3b\u306b\u6295\u8cc7\u5bb6\u3092\u60f3\u5b9a\u3059\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u81ea\u3089\u306e\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u306b\u8cc7\u3059\u308b\u60c5\u5831\u306b\u30cb\u30fc\u30ba\u3092\u6301\u3064\u3053\u3068\u304b\u3089\u3001\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8003\u3048\u65b9\u304c\u306a\u3058\u307f\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6295\u8cc7\u5bb6\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u5229\u5bb3\u95a2\u4fc2\u8005\u3092\u5229\u7528\u8005\u3068\u3057\u3066\u60f3\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u4f01\u696d\u6d3b\u52d5\u304c\u74b0\u5883\u3084\u793e\u4f1a\u306b\u53ca\u307c\u3059\u30a4\u30f3\u30d1\u30af\u30c8\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u30cb\u30fc\u30ba\u3082\u3042\u308b\u305f\u3081\u3001\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8003\u3048\u65b9\u304c\u63a1\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u5148\u65e5\uff33\uff33\uff22\uff2a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306f\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8003\u3048\u65b9\u304c\u30d9\u30fc\u30b9\u306d\u3002<br \/>\n\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3044\u305a\u308c\u52c9\u5f37\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u7406\u89e3\u3067\u3059\u3051\u3069\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u306b\u53d6\u308a\u7d44\u3093\u3060\u308a\u305d\u306e\u60c5\u5831\u3092\u958b\u793a\u3057\u305f\u308a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u300c\u4f55\u304c\u91cd\u8981\u304b\u300d\u3092\u3088\u304f\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268801\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u306a\u308b\u307b\u3069\uff01\u3000\u305d\u308c\u3067\u306f\u3001\u50d5\u306f\u8239\u51fa\u3057\u305f\u3070\u304b\u308a\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306b\u3068\u3063\u3066\u6700\u3082\u300c\u91cd\u8981\u6027\u304c\u3042\u308b\u300d\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u6e96\u5099\u306b\u53d6\u308a\u639b\u304b\u308d\u3046\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\uff1f\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268801\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u30d7\u30ec\u30fc\u30c8\u3092\u4ed8\u3051\u308b\u63a5\u7740\u5264\u3092\u7dcf\u52d9\u90e8\u304b\u3089\u501f\u308a\u3066\u304f\u308b\u3063\u3066\u3053\u3068\u3060\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div style=\"padding: 10px; border: 2px dotted #4d5156; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #004c97;\">\uff31<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\"><span style=\"font-size: 16px;\">\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3063\u3066\u4f55\uff1f<\/span><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #c53d43;\">\uff21<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 16px;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306f\u3001\u74b0\u5883\u4fdd\u5168\u3084\u793e\u4f1a\u7684\u516c\u6b63\u3068\u7d4c\u6e08\u767a\u5c55\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u72b6\u614b\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3001\u4e2d\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u4fc2\u308b\u5e83\u3044\u60c5\u5831\u3092\u6307\u3057\u3001\u74b0\u5883\uff08\uff25\uff09\u30fb\u793e\u4f1a\uff08\uff33\uff09\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08\uff27\uff09\u306e\u8981\u7d20\u304c\u4e2d\u6838\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u3046\u3061\u74b0\u5883\u306e\u8981\u7d20\u306b\u5c5e\u3059\u308b\u60c5\u5831\u306e\uff11\u3064\u3067\u3059\u3002<\/span><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f8\/21\u306b\u516c\u958b\u4e88\u5b9a\u3067\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 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>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u4f5c\u6210\u3092\u62c5\u3046\u7d4c\u7406\u90e8\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u6982\u8981\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u672c\u9023\u8f09\u306e\u5f8c\u7de8\u3067\u306f\u3001\u7d4c\u7406\u90e8\u306e\u65b9\u3092\u4e3b\u306a\u5bfe\u8c61\u3068\u3057\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u3046\u3061\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u6982\u8981\u3092\u3084\u3055\u3057\u304f\u5b66\u3073\u307e\u3059\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":[178,167,182,290],"tags":[594],"backnumber":[2400],"series":[2309],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-25 09:25:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268793"}],"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=268793"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268793\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268793"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268793"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}