{"id":269223,"date":"2025-08-07T10:12:16","date_gmt":"2025-08-07T01:12:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269223"},"modified":"2025-08-06T11:00:59","modified_gmt":"2025-08-06T02:00:59","slug":"release-article-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-95\/","title":{"rendered":"\u6c7a\u7b97\u77ed\u4fe1\u306e\u8a02\u6b63\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u5b9f\u52d9\u306e\u77e5\u8b58\u3000\u3010\u7b2c17\u56de\u3011\u300c\u8868\u793a\u65b9\u6cd5\u5909\u66f4\u6642\u306b\u304a\u3051\u308b\u904e\u5e74\u5ea6\u6570\u5024\u306e\u7d44\u66ff\u3048\u5fd8\u308c\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #339966;\"><strong>\u25c6\u25c7\u25c6\u25c7\u25c6<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\">\u6c7a\u7b97\u77ed\u4fe1<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #b22222;\">\u8a02\u6b63\u4e8b\u4f8b<\/span><span style=\"font-size: 20px;\">\u304b\u3089<\/span>\u5b66<span style=\"font-size: 20px;\">\u3076<\/span>\u5b9f\u52d9<span style=\"font-size: 20px;\">\u306e<\/span>\u77e5\u8b58<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8868\u793a\u65b9\u6cd5\u5909\u66f4\u6642\u306b\u304a\u3051\u308b\u904e\u5e74\u5ea6\u6570\u5024\u306e\u7d44\u66ff\u3048\u5fd8\u308c\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6c7a\u7b97\u77ed\u4fe1\u3067\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\uff12\u671f\u4f75\u8a18\u3057\u307e\u3059\u3002\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u3068\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\uff12\u671f\u5206\u3067\u3059\u3002<\/p>\n<p>\u4f75\u8a18\u3055\u308c\u3066\u3044\u308b\uff12\u671f\u306e\u60c5\u5831\u306e\u3046\u3061\u3001\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u4e8b\u9805\u3092\u300c\u6bd4\u8f03\u60c5\u5831\u300d\uff08\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e8b\u9805\u306b\u5bfe\u5fdc\u3059\u308b\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u4e8b\u9805\uff09\u3068\u3044\u3044\u307e\u3059\u3002\u6bd4\u8f03\u60c5\u5831\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6c7a\u7b97\u77ed\u4fe1\u306e\u6dfb\u4ed8\u8cc7\u6599\u3067\u3042\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u306b\u5f93\u3046\u305f\u3081\u3001\u6c7a\u7b97\u77ed\u4fe1\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\uff12\u671f\u4f75\u8a18\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u308b\u8a02\u6b63\u4e8b\u4f8b\u306f\u3001\u3053\u306e\u6bd4\u8f03\u60c5\u5831\u306e\u6570\u5024\u304c\u8a02\u6b63\u306b\u306a\u3063\u305f\u4e8b\u4f8b\u3067\u3059\u3002\u30e1\u30a4\u30f3\u306e\u60c5\u5831\u3067\u3042\u308b\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u6570\u5024\u306b\u3064\u3044\u3066\u306f\u4f55\u3089\u554f\u984c\u306a\u304f\u3001\u8a02\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u3055\u3063\u305d\u304f\u8a02\u6b63\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u8a02\u6b63\u4e8b\u4f8b\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u8a02\u6b63\u3055\u308c\u305f\u306e\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u3067\u3057\u305f\u3002\u8a02\u6b63\u524d\u3068\u8a02\u6b63\u5f8c\u3092\u898b\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6c7a\u7b97\u77ed\u4fe1\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u8a02\u6b63\u7b87\u6240\u629c\u7c8b\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u3010\u8a02\u6b63\u524d\u3011<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269224\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1.png\" alt=\"\" width=\"550\" height=\"228\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1.png 1272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1-300x125.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1-1024x425.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1-768x319.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-1-600x249.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u8a02\u6b63\u5f8c\u3011<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269225\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2.png\" alt=\"\" width=\"550\" height=\"202\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2.png 1258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2-300x110.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2-1024x375.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2-768x281.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansinteisei17-2-600x220.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u307e\u305a\u3001\u8a02\u6b63\u524d\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306f\uff13\u3064\u3042\u308a\u307e\u3059\u3002\u652f\u6255\u5229\u606f\u3001\u652f\u6255\u624b\u6570\u6599\u3001\u305d\u306e\u4ed6\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u8a02\u6b63\u5f8c\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u304c\u5c11\u3057\u5909\u308f\u308a\u307e\u3057\u305f\u3002\u652f\u6255\u5229\u606f\u3068\u305d\u306e\u4ed6\u306e\uff12\u3064\u3060\u3051\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u624b\u6570\u6599\u306f\u6d88\u3048\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3069\u3046\u3057\u305f\u3053\u3068\u304b\u3068\u3044\u3046\u3068\u3001\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u95a2\u3057\u3066\u3001\u8a02\u6b63\u524d\u306b\u304a\u3044\u3066\u652f\u6255\u624b\u6570\u6599\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f14,683\u5343\u5186\u3092\u3001\u8a02\u6b63\u5f8c\u306b\u304a\u3044\u3066\u306f\u300c\u305d\u306e\u4ed6\u300d\u306b\u7d71\u5408\u3057\u305f\u306e\u3067\u3059\u3002\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u65b9\u306f\u3069\u3046\u304b\u3068\u3044\u3046\u3068\u3001\u8a02\u6b63\u524d\u306e\u72b6\u614b\u306b\u304a\u3044\u3066\u652f\u6255\u624b\u6570\u6599\u306f\u300c-\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u306e\u3067\u3001\u3053\u306e\u7d71\u5408\u306e\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u8a02\u6b63\u306e\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u3069\u3046\u3057\u3066\u8a02\u6b63\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u8a02\u6b63\u5185\u5bb9\u306f\u3001\u904e\u5e74\u5ea6\u6570\u5024\u306b\u3064\u3044\u3066\u4e00\u90e8\u79d1\u76ee\u3092\u7d71\u5408\u3057\u305f\u3060\u3051\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u307e\u307e\u3067\u3082\u3088\u304b\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u305f\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u8a02\u6b63\u524d\u3068\u8a02\u6b63\u5f8c\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u59ff\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5229\u7528\u8005\u306b\u3001<span style=\"border-bottom: double 3px #b22222;\">\u305d\u308c\u305e\u308c\u9055\u3063\u305f\u60c5\u5831\u3092\u4f1d\u3048\u3066\u3044\u307e\u3059<\/span>\u3002<\/p>\n<p>\u8a02\u6b63\u524d\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u652f\u6255\u624b\u6570\u6599\u306f\uff10\u5186\u3060\u3063\u305f\u3068\u3044\u3046\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306f\u652f\u6255\u5229\u606f\u3068\u305d\u306e\u4ed6\u3067\u3042\u308a\u3001\u652f\u6255\u624b\u6570\u6599\u306f\u300c-\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u652f\u6255\u624b\u6570\u6599\u306f\uff11\u5186\u305f\u308a\u3068\u3082\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8a02\u6b63\u5f8c\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306f\u3001\u652f\u6255\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u8b58\u5225\u4e0d\u80fd\u3067\u3042\u308b\u3068\u3044\u3046\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u3044\u305a\u308c\u306b\u304a\u3044\u3066\u3082\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306e\u300c\u305d\u306e\u4ed6\u300d\u306b\u652f\u6255\u624b\u6570\u6599\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3092\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u60c5\u5831\u3060\u3051\u3067\u306f\u305d\u308c\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4eee\u306b\u3053\u306e\u4f01\u696d\u306e\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u652f\u6255\u624b\u6570\u6599\u304c\uff10\u5186\u3060\u3063\u305f\u3068\u3057\u305f\u3089\u3001\u8a02\u6b63\u524d\u306e\u307e\u307e\u3067\u3088\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u8a02\u6b63\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u306f\u305a\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u8a02\u6b63\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: double 3px #b22222;\">\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u652f\u6255\u624b\u6570\u6599\u306f\uff10\u5186\u3067\u306f\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059<\/span>\u3002\u652f\u6255\u624b\u6570\u6599\u306f\u767a\u751f\u3057\u3066\u3044\u308b\u304c\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u306e\u3067\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u3081\u305f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u3068\u4e26\u3079\u3066\u63b2\u8f09\u3055\u308c\u308b\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u8868\u793a\u306b\u5408\u308f\u305b\u3066\u8868\u793a\u3057\u3066\u3042\u3052\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u3001\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u6bd4\u8f03\u304c\u96e3\u3057\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u308c\u3086\u3048\u306b\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u5408\u308f\u305b\u3066\u3001\u904e\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u7d44\u307f\u66ff\u3048\u307e\u3059\u3002\u4e0a\u8a18\u306e\u8a02\u6b63\u4e8b\u4f8b\u306f\u305d\u306e\u3088\u3046\u306a\u8a02\u6b63\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u3001\u65b0\u305f\u306a\u8868\u793a\u65b9\u6cd5\u306b\u5f93\u3044\u8ca1\u52d9\u8af8\u8868\u306e\u7d44\u66ff\u3048\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/accounting-policies20200331_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u7b2c14\u9805\uff09<\/span><\/p>\n<p>\u307e\u305f\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4ed6\u306b\u542b\u3081\u3066\u3088\u3044\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u5b9a\u3081\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u55b6\u696d\u5916\u8cbb\u7528\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u306f\u3001\u652f\u6255\u5229\u606f\uff08\u793e\u50b5\u5229\u606f\u3092\u542b\u3080\u3002\uff09\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u8cbb\u7528\u3001\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u640d\u3001\u6301\u5206\u6cd5\u306b\u3088\u308b\u6295\u8cc7\u640d\u5931\u305d\u306e\u4ed6\u306e\u9805\u76ee\u306e\u533a\u5206\u306b\u5f93\u3044\u3001\u5f53\u8a72\u8cbb\u7528\u3092\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\u3092\u3082\u3063\u3066\u63b2\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u5404\u8cbb\u7528\u306e\u3046\u3061\u3001\u305d\u306e\u91d1\u984d\u304c\u55b6\u696d\u5916\u8cbb\u7528\u306e\u7dcf\u984d\u306e100\u5206\u306e10\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u4e00\u62ec\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8cbb\u7528\u3092\u4e00\u62ec\u3057\u3066\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\u3092\u3082\u3063\u3066\u63b2\u8a18\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b2c58\u6761\uff09<\/span><\/p>\n<p>\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u652f\u6255\u624b\u6570\u6599\u306e\u91d1\u984d\u306f\u300122,059\u5343\u5186\uff08\u55b6\u696d\u5916\u8cbb\u7528\u7dcf\u984d\uff09\u306e100\u5206\u306e10\u4ee5\u4e0b\u3060\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u958b\u793a\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u6642\u306b\u6bd4\u8f03\u60c5\u5831\u306e\u7d44\u66ff\u3048\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u8aa4\u8a18\u8f09\u3092\u898b\u3064\u3051\u308b\u306b\u306f\u3001<span style=\"border-bottom: double 3px #b22222;\">\u6570\u5024\u6b04\u306b\u300c-\u300d\u304c\u3042\u308b\u79d1\u76ee\u306b\u6ce8\u610f\u3059\u308b<\/span>\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306f\u3001\u7d4c\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u640d\u76ca\u533a\u5206\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u6bce\u671f\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u300c-\u300d\u3068\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u53ef\u80fd\u6027\u3092\u8003\u3048\u3066\u3001\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f5c\u6210\u8005\u81ea\u3089\u958b\u793a\u524d\u306b\u81ea\u5df1\u70b9\u691c\u3059\u308b\u5834\u5408\u306f\u3001\u8868\u793a\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u7b87\u6240\u304c\u3042\u308c\u3070\u899a\u3048\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u306e\u3067\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3082\u7d44\u66ff\u3048\u3057\u305f\u304b\u3092\u601d\u3044\u8d77\u3053\u3057\u3066\u307f\u308c\u3070\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f9\/4\u306e\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>\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u308b\u8a02\u6b63\u4e8b\u4f8b\u306f\u3001\u3053\u306e\u6bd4\u8f03\u60c5\u5831\u306e\u6570\u5024\u304c\u8a02\u6b63\u306b\u306a\u3063\u305f\u4e8b\u4f8b\u3067\u3059\u3002\u30e1\u30a4\u30f3\u306e\u60c5\u5831\u3067\u3042\u308b\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u6570\u5024\u306b\u3064\u3044\u3066\u306f\u4f55\u3089\u554f\u984c\u306a\u304f\u3001\u8a02\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br \/>\n\u3055\u3063\u305d\u304f\u8a02\u6b63\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,269],"tags":[327,159],"backnumber":[2403],"series":[2308],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 19:31:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269223"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=269223"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269223\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269223"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269223"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}