{"id":270260,"date":"2025-09-30T09:30:36","date_gmt":"2025-09-30T00:30:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270260"},"modified":"2025-09-30T09:50:23","modified_gmt":"2025-09-30T00:50:23","slug":"small-medium-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u7b49\u304c\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u4fee\u6b63\u3092\u516c\u8868\uff5e\u4fee\u6b63\u3092\u53d7\u3051\u300c\u4f1a\u8a08\u53c2\u4e0e\u306e\u884c\u52d5\u6307\u91dd\u300d\u3082\u6539\u6b63\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u7b49\u304c\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u4fee\u6b63\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4fee\u6b63\u3092\u53d7\u3051\u300c\u4f1a\u8a08\u53c2\u4e0e\u306e\u884c\u52d5\u6307\u91dd\u300d\u3082\u6539\u6b63\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\uff082025\u5e74\uff09\uff19\u670819\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff19\u670829\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3001\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4fee\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u9805\u756a\u53f7\u306e\u4fee\u6b63\u3084\u95a2\u4fc2\u6cd5\u4ee4\u306e\u66f4\u65b0\u7b49\u306b\u4f34\u3046\u6240\u8981\u306e\u5909\u66f4\u306e\u307f\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\uff09\u306e\u8003\u3048\u65b9\u3092\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u306b\u53d6\u308a\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u4e0a\u5834\u4f01\u696d\u7b49\u3078\u306e\u9069\u7528\u72b6\u6cc1\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u5b9f\u614b\u3082\u8e0f\u307e\u3048\u3001\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fee\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3092\u53d7\u3051\u3066\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3068\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306f\u30012025\u5e74\uff19\u670819\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff19\u670829\u65e5\uff09\u3001\u300c\u4f1a\u8a08\u53c2\u4e0e\u306e\u884c\u52d5\u6307\u91dd\u300d\u3092\u6539\u6b63\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20250929fjq.html\" target=\"_blank\" rel=\"noopener\">\u4fee\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20250929gjq.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f1a\u8a08\u53c2\u4e0e\u306e\u884c\u52d5\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u306e\u4e3b\u306a\u4fee\u6b63\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u300c\u500b\u5225\u6ce8\u8a18\u8868\u300d\u306b\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u9805\u76ee\u3092\u8ffd\u52a0\uff08\u5f53\u8a72\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3001\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u306b\u542b\u3081\u3066\u8868\u793a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u91d1\u984d\u304c\u91cd\u8981\u306a\u5834\u5408\u306b\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\u65e8\u3092\u4ed8\u8a18\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u306e\u3046\u3061\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u306e\u307f\u3092\u6271\u3046\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3078\u306e\u79fb\u7ba1\u304c\u884c\u308f\u308c\u305f\u305f\u3081\u3001\u305d\u306e\u5f71\u97ff\u3092\u53cd\u6620<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u9805\u756a\u53f7\u30fb\u30da\u30fc\u30b8\u756a\u53f7\u306e\u4fee\u6b63<\/p>\n<\/div>\n<p>\u300c\u4f1a\u8a08\u53c2\u4e0e\u306e\u884c\u52d5\u6307\u91dd\u300d\u3067\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3067\u306f\u306a\u3044\u4f1a\u793e\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u65e8\u306e\u6ce8\u66f8\u304d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff17\u5e74\uff082025\u5e74\uff09\uff19\u670819\u65e5\u4ed8\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff19\u670829\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3001\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4fee\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,271,178,180,167,231,289],"tags":[493,491,549],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 19:50:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270260"}],"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=270260"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270260\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270260"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270260"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}