{"id":269211,"date":"2025-09-18T10:13:56","date_gmt":"2025-09-18T01:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269211"},"modified":"2025-09-18T10:23:26","modified_gmt":"2025-09-18T01:23:26","slug":"accounting-article-227","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-227\/","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\u7b2c12\u56de\u3011\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3069\u3093\u306a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u306e\uff1f\u300d"},"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\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3069\u3093\u306a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u306e\uff1f\u300d<\/strong><\/h4>\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: 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<br \/>\n\u5348\u524d\u306e\u4ed5\u4e8b\u3092\u7d42\u3048\u305f\u30df\u30ba\u30ce\u5ba4\u9577\u306f\u81ea\u5e2d\u3067\u304a\u5f01\u5f53\u3092\u5e83\u3052\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:#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\u3044\u3057\u305d\u3046\u306a\u304a\u5f01\u5f53\u3067\u3059\u306d\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-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\u5a18\u306e\u304a\u5f01\u5f53\u3092\u4f5c\u308b\u3064\u3044\u3067\u306b\u81ea\u5206\u306e\u3082\u4f5c\u3063\u3066\u3044\u308b\u306e\u3002<br \/>\n\u3053\u306e\u30b5\u30e9\u30c0\u306e\u30de\u30ab\u30ed\u30cb\u3001\u304b\u308f\u3044\u3044\u3067\u3057\u3087\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:#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\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u578b\u306e\u30de\u30ab\u30ed\u30cb\u3060\u308f\uff01\u3000\u304a\u5b50\u3055\u3093\u304c\u559c\u3073\u305d\u3046\uff01<br \/>\n\u305d\u3046\u3044\u3048\u3070\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3092\u8aad\u3093\u3067\u3044\u305f\u3089\u3001\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u3060\u3089\u3051\u3067\u982d\u304c\u3053\u3093\u304c\u3089\u304c\u3063\u3066\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>\u82f1\u8a9e\u570f\u306b\u306f\u300c\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30fb\u30b9\u30fc\u30d7\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u3042\u308a\u307e\u3059\u3002\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u306e\u5f62\u3092\u3057\u305f\u30d1\u30b9\u30bf\u5165\u308a\u306e\u30b9\u30fc\u30d7\u306e\u3088\u3046\u306b\u3001\u7565\u8a9e\u3084\u982d\u5b57\u8a9e\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u304c\u3042\u3075\u308c\u3001\u7406\u89e3\u3057\u306b\u304f\u3044\u72b6\u6cc1\u3092\u6307\u3059\u6bd4\u55a9\u3067\u3059\u3002<\/p>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3078\u306e\u95a2\u5fc3\u304c\u9ad8\u307e\u308b\u306a\u304b\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u6a5f\u95a2\u3084\u56e3\u4f53\u306b\u3088\u308a\u3001\u81ea\u4e3b\u7684\u306a\u958b\u793a\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u6570\u591a\u304f\u7b56\u5b9a\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u306e\u5b58\u5728\u306f\u3001\u4f01\u696d\u306b\u3088\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3092\u4fc3\u9032\u3059\u308b\u3046\u3048\u3067\u5927\u304d\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u304d\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8907\u6570\u306e\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u4e26\u7acb\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30fb\u30b9\u30fc\u30d7\u3068\u63f6\u63c4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\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--><br \/>\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\uff34\uff23\uff26\uff24\u63d0\u8a00\uff08<a title=\"\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\u7b2c11\u56de\u3011\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u306a\u305c\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-225\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c11\u56de\u3011<\/a>\u53c2\u7167\uff09\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u3046\u3061\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\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\u3046\u3088\u3002\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30fb\u30b9\u30fc\u30d7\u306e\u4e2d\u8eab\u306f\u3001\u65e5\u672c\u306e\uff33\uff33\uff22\uff2a\u57fa\u6e96\u304c\u7b56\u5b9a\u3055\u308c\u305f\u7d4c\u7def\u3092\u77e5\u308b\u305f\u3081\u306b\u3082\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u3068\u3053\u308d\u3060\u304b\u3089\u3001\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305a\u306f\u30fb\u30fb\u30fb\u3001\u30cf\u30eb\u30ab\u3061\u3083\u3093\u306e\u624b\u5143\u306b\u3042\u308b\uff21\u793e\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u306e\u5dfb\u672b\u3092\u898b\u3066\u3082\u3089\u3048\u308b\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 style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\uff08\u958b\u793a\u30a4\u30e1\u30fc\u30b8\uff09<br \/>\n\u3010\uff27\uff32\uff29\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u7167\u8868\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269217\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1.png\" alt=\"\" width=\"1347\" height=\"248\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1.png 1347w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1-1024x189.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1-768x141.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-1-600x110.png 600w\" sizes=\"(max-width: 1347px) 100vw, 1347px\" \/><\/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\u300c\uff27\uff32\uff29\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u7167\u8868\u300d\u306f\u3001\u4f01\u696d\u304c\uff27\uff32\uff29\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u57fa\u3065\u3044\u3066\u958b\u793a\u3057\u305f\u4e8b\u9805\u306e\u63b2\u8f09\u7b87\u6240\u3092\u793a\u3059\u4e00\u89a7\u8868\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<p>\uff27\uff32\uff29\uff08Global Reporting Initiative\uff09\u306f\u30011997\u5e74\u306b\u7c73\u56fd\u3067\u767a\u8db3\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u7aef\u3092\u767a\u3057\u307e\u3059\u3002\u975e\u55b6\u5229\u56e3\u4f53\uff23\uff25\uff32\uff25\uff33<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3068\u7814\u7a76\u6a5f\u95a2Tellus Institute\u304c\u5171\u540c\u3057\u3001\u56fd\u9023\u74b0\u5883\u8a08\u753b\uff08\uff35\uff2e\uff25\uff30\uff09\u306e\u652f\u63f4\u306e\u3082\u3068\u3067\u7acb\u3061\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\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\uff11\uff09<\/span>\u3000\uff23\uff25\uff32\uff25\uff33\uff08Coalition for Environmentally Responsible Economies\uff09\u306f\u30011989\u5e74\u306e\u30a2\u30e9\u30b9\u30ab\u6c96\u539f\u6cb9\u6d41\u51fa\u4e8b\u6545\u3092\u6a5f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u3067\u3001\u74b0\u5883\u4fdd\u5168\u306b\u95a2\u3057\u4f01\u696d\u304c\u5b88\u308b\u3079\u304d\u502b\u7406\u539f\u5247\u3068\u3057\u3066\u300c\u30d0\u30eb\u30c7\u30a3\u30fc\u30ba\u539f\u5247\uff08\u5f8c\u306e\u300c\u30bb\u30ea\u30fc\u30ba\u539f\u5247\u300d\uff09\u300d\u3092\u5b9a\u3081\u305f\u3002\u540c\u539f\u5247\u306b\u306f\u74b0\u5883\u5831\u544a\u66f8\u306e\u539f\u578b\u3068\u306a\u308b\u6982\u5ff5\u3082\u542b\u307e\u308c\u3001\u3053\u308c\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306e\u6e90\u6d41\u3068\u8a00\u3048\u308b\u3002<\/span><\/p>\n<p>\uff27\uff32\uff29\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u4f53\u7cfb\u5316\u3055\u308c\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\uff27\uff32\uff29\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u69cb\u9020\u7684\u306b\u6574\u5099\u3055\u308c\u3001\u6b63\u5f0f\u306a\u5831\u544a\u57fa\u6e96\u300c\uff27\uff32\uff29\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u300d\u3078\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff27\uff32\uff29\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u4f01\u696d\u3084\u7d44\u7e54\u304c\u7d4c\u6e08\u30fb\u74b0\u5883\u30fb\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u91cd\u8981\u306a\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u3092\u542b\u3080\u5e45\u5e83\u3044\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u900f\u660e\u304b\u3064\u6bd4\u8f03\u53ef\u80fd\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\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:#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\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u306f\u3001\uff27\uff32\uff29\u306e\u8003\u3048\u65b9\u306f\u3001\u5927\u307e\u304b\u306b\u8a00\u3048\u3070\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-222\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c10\u56de\u3011<\/a>\u53c2\u7167\uff09\u306e\u7acb\u5834\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\u6b21\u306b\u77e5\u308b\u3079\u304d\u30b9\u30fc\u30d7\u306e\u4e2d\u8eab\u306f\u3001\uff33\uff21\uff33\uff22\u3068\uff29\uff29\uff32\uff23\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\uff21\u793e\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u306b\u306f\u300c\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u7167\u8868\u300d\u3082\u8f09\u3063\u3066\u3044\u308b\u308f\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>\uff33\uff21\uff33\uff22\uff08Sustainability Accounting Standards Board\uff09\u306f\u30012011\u5e74\u306b\u7c73\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305f\u975e\u55b6\u5229\u56e3\u4f53\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u8ca1\u52d9\u7684\u306b\u91cd\u8981\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u304c\u4e00\u8cab\u6027\u30fb\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u3042\u308b\u5f62\u3067\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>2018\u5e74\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u3042\u308b\u300c\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\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-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\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u7279\u5fb4\u306e\uff11\u3064\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u8ca1\u52d9\u7684\u306b\u91cd\u8981\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3092\u696d\u7a2e\u3054\u3068\u306b\u7279\u5b9a\u3057\u3066\u958b\u793a\u9805\u76ee\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u70b9\u306b\u3042\u308b\u306e\u300277\u696d\u7a2e\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\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\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u306b\u6ce8\u76ee\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u7acb\u5834\u3067\u3059\u306d\u3002<br \/>\n\u30fb\u30fb\u30fb\uff29\uff29\uff32\uff23\u3068\u3044\u3046\u306e\u306f\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>\uff29\uff29\uff32\uff23\uff08International Integrated Reporting Council\uff1b\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u306f\u30012010\u5e74\u306b\u82f1\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u3067\u3001\u8a2d\u7acb\u306b\u306f\u5f53\u6642\u306e\u30c1\u30e3\u30fc\u30eb\u30ba\u7687\u592a\u5b50\uff08\u73fe\u30fb\u30c1\u30e3\u30fc\u30eb\u30ba\uff13\u4e16\u56fd\u738b\uff09\u306e\u652f\u63f4\u3082\u53d7\u3051\u3066\u3044\u307e\u3059\u3002\uff29\uff29\uff32\uff23\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u7d71\u5408\u3057\u3001\u9577\u671f\u7684\u306a\u4fa1\u5024\u5275\u9020\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u5831\u544a\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u300c\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\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-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\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8cc7\u672c\u3060\u3051\u3067\u306a\u304f\u88fd\u9020\u8cc7\u672c\u30fb\u4eba\u7684\u8cc7\u672c\u30fb\u77e5\u7684\u8cc7\u672c\u30fb\u793e\u4f1a\u95a2\u4fc2\u8cc7\u672c\u30fb\u81ea\u7136\u8cc7\u672c\u3082\u5408\u308f\u305b\u305f\uff16\u3064\u306e\u8cc7\u672c\u3092\u30a4\u30f3\u30d7\u30c3\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u3068\u6349\u3048\u3089\u308c\u3066\u3044\u308b\u306e\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\u306e\u4fa1\u5024\u5275\u9020\u30d7\u30ed\u30bb\u30b9\u3092\u4f1d\u3048\u308b\u7d71\u5408\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u4fc3\u3057\u305f\u308f\u3051\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-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\u30fb\u30fb\u30fb\u3042\u308c\u3053\u308c\u8aac\u660e\u3059\u308b\u3068\u6d88\u5316\u4e0d\u826f\u306b\u306a\u308a\u305d\u3046\u3060\u3051\u3069\u3001\u30b9\u30fc\u30d7\u306e\u4e2d\u8eab\u3068\u3057\u3066\u3001\uff23\uff24\uff30\u3068\uff23\uff24\uff33\uff22\u3082\u78ba\u8a8d\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:#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\uff23\uff24\uff30\u306f\u5c11\u3057\u77e5\u3063\u3066\u3044\u307e\u3059\u3088\u3002\u4f01\u696d\u306b\u8cea\u554f\u66f8\u3092\u9001\u308b\u56e3\u4f53\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>\uff23\uff24\uff30\u306f\u30012000\u5e74\u306b\u82f1\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305f\u56fd\u969b\u7684\u306a\u74b0\u5883\u975e\u55b6\u5229\u56e3\u4f53\u3067\u3059\u3002\u5f53\u521d\u306fCarbon Disclosure Project\u306e\u540d\u79f0\u3067\u8131\u70ad\u7d20\u3092\u50cd\u304d\u304b\u3051\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u68ee\u6797\u4fdd\u5168\u3084\u6c34\u8cc7\u6e90\u7ba1\u7406\u306b\u3082\u6d3b\u52d5\u7bc4\u56f2\u3092\u5e83\u3052\u3001\u7565\u79f0\u306e\uff23\uff24\uff30\u3092\u6b63\u5f0f\u540d\u79f0\u3068\u3057\u3066\u3044\u307e\u3059\u3002\uff23\uff24\uff30\u306f\u3001\u305d\u306e\u6d3b\u52d5\u306b\u8cdb\u540c\u3059\u308b\u6a5f\u95a2\u6295\u8cc7\u5bb6\u3084\u8cfc\u8cb7\u4f01\u696d\u3092\u4ee3\u8868\u3057\u3066\u3001\u74b0\u5883\u8ab2\u984c\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u66f8\u3092\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u306b\u9001\u4ed8\u3057<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u305d\u306e\u56de\u7b54\u3092\u53ce\u96c6\u3057\u3066\u60c5\u5831\u958b\u793a\u3092\u4fc3\u3057\u3066\u3044\u307e\u3059\uff08<a title=\"\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\u7b2c\uff18\u56de\u3011\u300c\u70ad\u7d20\u3092\u8003\u616e\u3057\u3066\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u306b\u306f\uff1f\u300d\" href=\"https:\/\/tinyurl.com\/233j5dcl\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u53c2\u7167\uff09\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\uff12\uff09<\/span>\u3000\u65e5\u672c\u4f01\u696d\u306b\u95a2\u3057\u3066\u306f\u30012022\u5e74\u4ee5\u964d\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306b\u4e0a\u5834\u3059\u308b\u5168\u4f01\u696d\u304c\u8abf\u67fb\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\uff23\uff24\uff30\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u30012007\u5e74\u306b\uff23\uff24\uff33\uff22\uff08Climate Disclosure Standards Board\uff1b\u6c17\u5019\u958b\u793a\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002\uff23\uff24\uff33\uff22\u306f\u3001\u4f01\u696d\u306e\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u3092\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u985e\uff08\u5e74\u6b21\u5831\u544a\u66f8\uff09\u306e\u306a\u304b\u3067\u958b\u793a\u3059\u308b\u67a0\u7d44\u307f\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3001\u300c\uff23\uff24\uff33\uff22\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\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-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\u3082\u3046\u6e80\u8179\u306b\u306a\u308a\u305d\u3046\u306d\u3002\u30b9\u30fc\u30d7\u306e\u4e2d\u8eab\u3092\u307e\u3068\u3081\u308b\u3068\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 style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\uff29\uff33\uff33\uff22\u8a2d\u7acb\u524d\u306e\u300c\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30fb\u30b9\u30fc\u30d7\u300d\u306e\u72b6\u6cc1\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269218\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-2.png\" alt=\"\" width=\"500\" height=\"466\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-2.png 757w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-2-300x280.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-2-600x560.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/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\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u3001\u4f01\u696d\u306f\u3069\u306e\u57fa\u6e96\u3092\u53c2\u8003\u306b\u3059\u3079\u304d\u304b\u5224\u65ad\u3057\u306b\u304f\u3044\u3057\u3001\u8907\u6570\u306e\u57fa\u6e96\u306b\u5bfe\u5fdc\u3057\u305f\u3044\u5834\u5408\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u308f\u306d\u3002<br \/>\n\u5229\u7528\u3059\u308b\u5074\u3082\u4f01\u696d\u9593\u306e\u60c5\u5831\u3092\u6bd4\u8f03\u3057\u306b\u304f\u3044\u72b6\u6cc1\u3060\u3063\u305f\u306e\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>\u3053\u3046\u3057\u305f\u554f\u984c\u610f\u8b58\u3092\u80cc\u666f\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u7d71\u4e00\u3057\u305f\u57fa\u6e96\u3092\u8a2d\u3051\u3088\u3046\u3068\u5404\u6a5f\u95a2\u304c\u5354\u529b\u3059\u308b\u6a5f\u904b\u304c2020\u5e74\u9803\u304b\u3089\u9ad8\u307e\u308a\u307e\u3057\u305f\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-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\u3053\u3067\u3001\uff29\uff26\uff32\uff33\u8ca1\u56e3\u304c\u7d71\u4e00\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u57fa\u6e96\u306e\u7b56\u5b9a\u3092\u62c5\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u306e\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-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\u3046\u3084\u304f\u99b4\u67d3\u307f\u306e\u3042\u308b\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u304c\u51fa\u3066\u304d\u305f\u308f\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>\uff29\uff26\uff32\uff33\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u8a2d\u5b9a\u306b\u95a2\u308f\u308b\uff29\uff26\uff32\uff33\u8ca1\u56e3\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u306b\u304a\u3051\u308b\u5b9f\u7e3e\u3084\u5c02\u9580\u77e5\u8b58\u3001\u5404\u56fd\u3068\u306e\u95a2\u4fc2\u3092\u6d3b\u304b\u3057\u3001\u8ca1\u52d9\u5831\u544a\u3068\u6574\u5408\u6027\u306e\u3042\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u307e\u3057\u305f\u3002\u3053\u3046\u3057\u30662021\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u305f\u306e\u304c\uff29\uff33\uff33\uff22\uff08International Sustainability Standards Board\uff1b\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3067\u3059\u3002\uff29\uff33\uff33\uff22\u306f\u3001\uff29\uff21\uff33\uff22\uff08International Accounting Standards Board\uff1b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3068\u4e26\u3076\u5f62\u3067\uff29\uff26\uff32\uff33\u8ca1\u56e3\u306e\u3082\u3068\u306b\u7f6e\u304b\u308c\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:#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\uff29\uff33\uff33\uff22\u306e\u8a2d\u7acb\u306e\u969b\u3001\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30fb\u30b9\u30fc\u30d7\u306e\u4e2d\u8eab\u306e\u591a\u304f\u306f\uff29\uff33\uff33\uff22\u306b\u7d71\u5408\u3055\u308c\u305f\u306e\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<p>\uff33\uff21\uff33\uff22\u3068\uff29\uff29\uff32\uff23\u306f\u5408\u4f75\u3057\u305f\u5f8c\u3001\uff29\uff33\uff33\uff22\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff23\uff24\uff33\uff22\u3082\uff29\uff33\uff33\uff22\u306b\u7d71\u5408\u3055\u308c\u307e\u3057\u305f\u3002\uff34\uff23\uff26\uff24\u306f\u89e3\u6563\u3057\u3001\u4f01\u696d\u306b\u3088\u308b\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\uff29\uff33\uff33\uff22\u306b\u59d4\u4efb\u3057\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:#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\uff23\uff24\uff30\u306f\uff29\uff33\uff33\uff22\u306b\u3088\u308b\u57fa\u6e96\u3068\u6574\u5408\u6027\u306e\u3042\u308b\u8cea\u554f\u66f8\u30922024\u5e74\u304b\u3089\u5c0e\u5165\u3057\u3066\u3044\u308b\u308f\u3002\uff27\uff32\uff29\u306f\uff29\uff33\uff33\uff22\u3068\u9023\u643a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\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\u30b9\u30fc\u30d7\u304c\u716e\u8fbc\u307e\u308c\u305f\u7d50\u679c\u3001\u3053\u3046\u306a\u3063\u305f\u306e\u304b\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 style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\uff29\uff33\uff33\uff22\u8a2d\u7acb\u5f8c\u306e\u72b6\u6cc1\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269220\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1.png\" alt=\"\" width=\"865\" height=\"709\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1.png 865w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1-300x246.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1-768x629.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-12-3-1-600x492.png 600w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/><\/a><br \/>\n2023\u5e74\u3001\uff29\uff33\uff33\uff22\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306b\u95a2\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3068\u3057\u3066\u6b21\u306e\uff12\u3064\u306e\u57fa\u6e96\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\uff29\uff26\uff32\uff33 \uff33\uff11\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d<\/li>\n<li>\uff29\uff26\uff32\uff33 \uff33\uff12\u300c\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u300d<\/li>\n<\/ul>\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>\u3000\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306f\u3001\u5404\u56fd\u30fb\u5730\u57df\u304c\u3053\u308c\u3092\u5171\u901a\u57fa\u76e4\u3068\u3057\u3066\u63a1\u7528\u3057\u305f\u3046\u3048\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u8ffd\u52a0\u306e\u958b\u793a\u8981\u4ef6\u3092\u4e0a\u4e57\u305b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u8a2d\u8a08\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u56fd\u969b\u7684\u306a\u4e00\u8cab\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306f\u3001<span style=\"border-bottom: double 3px #b22222;\">\u6295\u8cc7\u5bb6\u7b49\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u8cc7\u3059\u308b<\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u4e3b\u306a\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306f\u3001\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u60c5\u5831\u3092\u88dc\u8db3\u30fb\u88dc\u5b8c\u3059\u308b\u3082\u306e\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\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:#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\u3064\u307e\u308a\u3001\u30b7\u30f3\u30b0\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u7acb\u5834\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>\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306f\u3001\u767d\u7d19\u306e\u72b6\u614b\u304b\u3089\u958b\u767a\u3055\u308c\u305f\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u307e\u3067\u306b\u5b58\u5728\u3057\u305f\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u57fa\u790e\u3068\u3057\u3066\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002<span style=\"border-bottom: double 3px #b22222;\">\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u304a\u3051\u308b\u67a0\u7d44\u307f\u304c\u8e0f\u8972<\/span>\u3055\u308c\u3001\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u53ca\u3073\uff29\uff29\uff32\uff23\u306e\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3068\u3082\u306b\uff29\uff33\uff33\uff22\u306b\u79fb\u884c\u3057\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:#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\u3044\u308d\u3093\u306a\u5177\u6750\u3092\u5165\u308c\u3066\u3044\u3044\u30c0\u30b7\u304c\u51fa\u305f\u5bc4\u305b\u934b\u307f\u305f\u3044\u3060\u306a\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>\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306f\u30012024\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u958b\u793a\u66f8\u985e\u306b\u304a\u3051\u308b\u9069\u7528\u306e\u7fa9\u52d9\u5316\u3001\u3059\u306a\u308f\u3061\u5236\u5ea6\u3068\u3057\u3066\u306e\u958b\u793a\u306f\u3001\u5404\u56fd\u5f53\u5c40\u306e\u5bfe\u5fdc\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u52d5\u304d\u3092\u53d7\u3051\u3001\u6211\u304c\u56fd\u3067\u30822022\u5e74\u306b\uff33\uff33\uff22\uff2a\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002\uff33\uff33\uff22\uff2a\u3082\u3001\uff26\uff21\uff33\uff26\uff08\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff09\u306e\u3082\u3068\uff21\uff33\uff22\uff2a\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u3068\u4e26\u3076\u7d44\u7e54\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff33\uff33\uff22\uff2a\u306f\u3001\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306b\u76f8\u5f53\u3059\u308b\u65e5\u672c\u7248\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u30012025\u5e74\uff13\u6708\u306b\u6b21\u306e\uff13\u3064\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000 \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<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000 \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<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000 \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<\/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 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\uff29\uff26\uff32\uff33 \uff33\uff11\u3067\u6271\u308f\u308c\u308b\u5185\u5bb9\u306f\uff12\u3064\u306b\u5206\u3051\u3066\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u9069\u7528\u57fa\u6e96\u3068<span style=\"color: #b22222;\">\u2461<\/span>\u4e00\u822c\u57fa\u6e96\u3068\u3055\u308c\u3066\u3044\u308b\u3093\u3060\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>\u3053\u308c\u3089\u306e\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306f\u3001\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u3068\u306e\u6574\u5408\u6027\u304c\u56f3\u3089\u308c\u3001\u539f\u5247\u3068\u3057\u3066\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u306e\u8981\u6c42\u4e8b\u9805\u304c\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u3044\u307e\u3059\u3002\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306f\u30012025\u5e74\uff13\u6708\u671f\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u307e\u305f\u3001<span style=\"border-bottom: double 3px #b22222;\">\u4eca\u5f8c\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306b\u57fa\u3065\u304f\u958b\u793a\u304c\u6bb5\u968e\u7684\u306b\u7fa9\u52d9\u5316\u3055\u308c\u308b\u4e88\u5b9a<\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\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\uff14\uff09<\/span>\u30002025\u5e74\uff17\u6708\u306b\u91d1\u878d\u5e81 \u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/tosin\/20250717.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u9593\u8ad6\u70b9\u6574\u7406<\/a>\u300d\u306b\u3088\u308c\u3070\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u3092\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\u306b\u57fa\u3065\u304d\u6b21\u306e\u3088\u3046\u306b\u30b0\u30eb\u30fc\u30d7\u5206\u3051\u3057\u3001\u6bb5\u968e\u7684\u306b\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306e\u9069\u7528\u3092\u958b\u59cb\u3059\u308b\u65b9\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 72px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u2170\u3000\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\uff13\u5146\u5186\u4ee5\u4e0a\uff1a2027\u5e74\uff13\u6708\u671f\u3088\u308a\u9069\u7528<\/span><\/p>\n<p style=\"margin-left: 72px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u2171\u3000\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\uff13\u5146\u5186\u672a\u6e80\uff11\u5146\u5186\u4ee5\u4e0a\uff1a2028\u5e74\uff13\u6708\u671f\u3088\u308a\u9069\u7528<\/span><\/p>\n<p style=\"margin-left: 72px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u2172\u3000\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\uff11\u5146\u5186\u672a\u6e805,000\u5104\u5186\u4ee5\u4e0a\uff1a2029\u5e74\uff13\u6708\u671f\u3088\u308a\u9069\u7528<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -12px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u3000\u305f\u3060\u3057\u3001\u2172\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3057\u30012025\u5e74\u4e2d\u306b\u7d50\u8ad6\u3092\u51fa\u3059\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -12px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u3000\u4e0a\u8a18\u306b\u542b\u307e\u308c\u306a\u3044\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d5,000\u5104\u5186\u672a\u6e80\u306e\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u6570\u5e74\u5f8c\u3092\u76ee\u9014\u306b\u7d50\u8ad6\u3092\u51fa\u3059\u65b9\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<\/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-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\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u3067\u306f\u3001\u4efb\u610f\u3067\u306f\u306a\u304f\u5236\u5ea6\u3068\u3057\u3066\u3053\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u306d\u3002<br \/>\n\u30fb\u30fb\u30fb\u3042\u3063\uff01\u3000\u3058\u3063\u304f\u308a\u30c0\u30b7\u3092\u53d6\u3063\u3066\u3044\u305f\u3089\u3001\u3082\u3046\u3053\u3093\u306a\u6642\u9593\uff01<br \/>\n\u5348\u5f8c\u306f\u8ca1\u52d9\u7d4c\u7406\u90e8\u306b\u623b\u3089\u306a\u304f\u3061\u3083\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\u30e1\u30a4\u30f3\u306e\u8abf\u7406\u306f\u307e\u305f\u4eca\u5ea6\u306b\u3057\u307e\u3057\u3087\u3046\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;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3069\u3093\u306a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u306e\uff1f<\/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;\">\u5f93\u524d\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u8907\u6570\u4e26\u7acb\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u3092\u6539\u5584\u3059\u308b\u3079\u304f\uff29\uff33\uff33\uff22\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002\uff29\uff33\uff33\uff22\u306f\u3053\u308c\u3089\u306e\u57fa\u6e96\u3092\u57fa\u790e\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u3068\u3057\u3066\uff29\uff26\uff32\uff33 \uff33\uff11\u53ca\u3073\uff33\uff12\u3092\u516c\u8868\u3057\u3001\u6211\u304c\u56fd\u3067\u3082\u3053\u308c\u3068\u6574\u5408\u3059\u308b\uff33\uff33\uff22\uff2a\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306b\u5f93\u3063\u305f\u958b\u793a\u306f\u3001\u4eca\u5f8c\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u6bb5\u968e\u7684\u306b\u7fa9\u52d9\u5316\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/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\u306f10\/16\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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