{"id":270265,"date":"2025-12-18T10:16:09","date_gmt":"2025-12-18T01:16:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270265"},"modified":"2025-12-16T20:01:48","modified_gmt":"2025-12-16T11:01:48","slug":"accounting-article-234","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-234\/","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\u7b2c15\u56de\u3011\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3000\uff5e\u76e3\u7763\u3068\u57f7\u884c\u3001\u3069\u3046\u4f1d\u3048\u308b\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\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3000\uff5e\u76e3\u7763\u3068\u57f7\u884c\u3001\u3069\u3046\u4f1d\u3048\u308b\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\u30cf\u30eb\u30ab\u3061\u3083\u3093\u304c\u30ce\u30fc\u30c8\u30d1\u30bd\u30b3\u30f3\u3092\u6301\u3063\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3078\u5165\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b9\u30e9\u30a4\u30c9\u3067\u56f3\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3051\u308c\u3069\u3001\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u3068\u3053\u308d\u304c\u3042\u3063\u3066\u30fb\u30fb\u30fb\u3002<br \/>\n\u30c4\u30c1\u30e4\u3055\u3093\u3001\u6559\u3048\u3066\u3082\u3089\u3048\u307e\u3059\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#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\u5f97\u610f\u3060\u304b\u3089\u4efb\u305b\u3066\uff01\u3000\u3053\u3053\u306f\u3053\u306e\u6a5f\u80fd\u3092\u4f7f\u3048\u3070\u30fb\u30fb\u30fb\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\u306a\u308b\u307b\u3069\uff01\u3000\u308f\u304b\u308a\u3084\u3059\u3044\u56f3\u304c\u4f5c\u308c\u305d\u3046\uff01\u3000\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\uff01<br \/>\n\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u306e\u30b9\u30e9\u30a4\u30c9\u8cc7\u6599\u3092\u6e96\u5099\u4e2d\u306a\u3093\u3067\u3059\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:#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\u3053\u308c\u306f\u6587\u7ae0\u3088\u308a\u3082\u56f3\u306e\u307b\u3046\u304c\u308f\u304b\u308a\u3084\u3059\u305d\u3046\u3060\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\u6700\u8fd1\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u3082\u3001\u56f3\u3092\u7528\u3044\u308b\u958b\u793a\u4f8b\u304c\u5897\u3048\u3066\u3044\u308b\u308f\u306d\u3002<\/p>\n<\/div><!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4f1d\u3048\u305f\u3044\u60c5\u5831\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u306f\u3001\u6587\u7ae0\u3088\u308a\u3082\u56f3\u306b\u3088\u308b\u8868\u73fe\u304c\u9069\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56db\u534a\u4e16\u7d00\u307b\u3069\u524d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306f\u3001\u6570\u5b57\u3068\u6587\u7ae0\u30fb\u8868\u304c\u4e2d\u5fc3\u3067\u3057\u305f\u304c\u3001<strong>\u8fd1\u5e74\u3067\u306f\u90e8\u5206\u7684\u306b\u56f3\u3092\u7528\u3044\u308b\u4e8b\u4f8b\u304c\u5897\u3048\u3066\u3044\u307e\u3059<\/strong>\u3002\u7279\u306b\u3001\u300c\u7b2c\uff12 \u4e8b\u696d\u306e\u72b6\u6cc1\u300d\u306e\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306e\u6b04\u3067\u306f\u3001\u7d4c\u55b6\u7406\u5ff5\u3084\u30d3\u30b8\u30e7\u30f3\u3001\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u306a\u3069\u3092\u8aac\u660e\u3059\u308b\u969b\u306b\u56f3\u304c\u6d3b\u7528\u3055\u308c\u308b\u4e8b\u4f8b\u304c\u76ee\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u6b04\u3067\u3082\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3067\u3053\u3093\u306a\u56f3\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u3092\u898b\u304b\u3051\u307e\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u6b04\u306b\u304a\u3051\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3067\u5229\u7528\u3055\u308c\u308b\u56f3\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270266\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1.png\" alt=\"\" width=\"1597\" height=\"1196\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1.png 1597w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1-300x225.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1-1024x767.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1-768x575.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1-1536x1150.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-1-600x449.png 600w\" sizes=\"(max-width: 1597px) 100vw, 1597px\" \/><\/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-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\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u76e3\u7763\u3068\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u696d\u52d9\u57f7\u884c\u304c\u3001\u5206\u96e2\u3055\u308c\u305f\u3057\u304f\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u306d\u3002\u7d44\u7e54\u56f3\u3084\u30d5\u30ed\u30fc\u56f3\u3092\u4f7f\u3046\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u5f79\u5272\u30fb\u8cac\u4efb\u3084\u304a\u4e92\u3044\u306e\u95a2\u4fc2\u3092\u8996\u899a\u7684\u306b\u793a\u305b\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u308f\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u4f01\u696d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3092\u65e9\u671f\u9069\u7528\u3057\u305f\u4e8b\u4f8b\u306f\u78ba\u8a8d\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306e\u516c\u8868\u306b\u5148\u7acb\u3061\u3001\u6211\u304c\u56fd\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001<strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb<strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u6226\u7565\u30fb<strong><span style=\"color: #cd853f;\">\u2462<\/span><\/strong>\u30ea\u30b9\u30af\u7ba1\u7406\u30fb<strong><span style=\"color: #b22222;\">\u2463<\/span><\/strong>\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u3068\u3044\u3046\uff14\u8981\u7d20\u306b\u57fa\u3065\u304f\u958b\u793a\u306e\u67a0\u7d44\u307f\u304c\u3059\u3067\u306b\u63a1\u7528\u3055\u308c\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\u7b2c14\u56de\u3011\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3000\uff5e\u5168\u4f53\u50cf\u3092\u63cf\u304f\uff14\u3064\u306e\u67f1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-232\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c14\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306f\uff34\uff23\uff26\uff24\u63d0\u8a00\u306e\u57fa\u672c\u7684\u306a\u67a0\u7d44\u307f\u3092\u8e0f\u8972\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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-227\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c12\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002\u3053\u308c\u307e\u3067\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u6cbf\u3063\u305f\u958b\u793a\u3092\u884c\u3063\u3066\u304d\u305f\u4f01\u696d\u306e\u958b\u793a\u4f8b\u3092\u53c2\u8003\u3068\u3059\u308b\u3068\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u304c\u6c42\u3081\u308b\u958b\u793a\u306e\u65b9\u5411\u6027\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u5177\u4f53\u7684\u306a\u958b\u793a\u4f8b\u3092\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u304c\u6c42\u3081\u308b\u958b\u793a\u306e\u6982\u8981\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002\u4eca\u65e5\u306f\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u306e\u958b\u793a\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\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 style=\"margin-bottom: 3px;\"><strong>\u3010\u3231\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u30002025\u5e74\uff13\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3011<\/strong><br \/>\n\uff08\u7b2c\uff12 \u4e8b\u696d\u306e\u72b6\u6cc1\u3000\uff12\u3010\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u3011\u3088\u308a\u629c\u7c8b\uff09<\/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 style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u30ac\u30d0\u30ca\u30f3\u30b9<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\uff0a\uff0a\u7d44\u7e54\u56f3\u306f\u7701\u7565\uff0a\uff0a<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff11\uff0d\uff11.\u76e3\u7763\u4f53\u5236<\/strong>\u3000\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u2605\u2160<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6226\u7565\u53ca\u3073\u65b9\u91dd\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u76e3\u7763\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u7de0\u5f79\u4f1a\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u59d4\u54e1\u4f1a\u3067\u8b70\u8ad6\u53c8\u306f\u57f7\u884c\u5f79\u4f1a\u7b49\u3067\u5be9\u8b70\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6226\u7565\u53ca\u3073\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u898f\u5247\u306b\u5247\u308a\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5831\u544a\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u540c\u898f\u5247\u306b\u304a\u3044\u3066\u6c7a\u8b70\u4e8b\u9805\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u3001\u7d4c\u55b6\u306e\u4e2d\u6838\u3068\u306a\u308b\u4e8b\u9805\u3084\u53d6\u7de0\u5f79\u4f1a\u304c\u91cd\u8981\u3068\u8a8d\u3081\u305f\u4e8b\u9805\u306b\u3064\u3044\u3066\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; 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margin-top: -15px;\"><strong>\uff11\uff0d\uff12.\u57f7\u884c\u4f53\u5236<\/strong>\u3000\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u2605\u2161<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u59d4\u54e1\u4f1a<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6226\u7565\u53ca\u3073\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u4ee3\u8868\u57f7\u884c\u5f79\u793e\u9577\uff23\uff25\uff2f\u3092\u59d4\u54e1\u9577\u3068\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u59d4\u54e1\u4f1a\u306b\u3066\u5b9a\u671f\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u306b\u3001\u4f8b\u3048\u3070\u74b0\u5883\u30fb\u793e\u4f1a\u95a2\u9023\u30dd\u30ea\u30b7\u30fc\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u5ba3\u8a00\u306e\u7b56\u5b9a\u30fb\u6539\u5b9a\u7b49\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u59d4\u54e1\u4f1a\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u57f7\u884c\u5f79\u898f\u7a0b\u306b\u57fa\u3065\u304d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u3092\u7d71\u62ec\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u62c5\u5f53\u3084\u3001\u8907\u6570\u306e\u793e\u5185\u53d6\u7de0\u5f79\u3092\u542b\u3080\u5f79\u54e1\u3001\u3055\u3089\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u4e3b\u8981\u30c6\u30fc\u30de\u306b\u5c02\u9580\u7684\u77e5\u898b\u3092\u6709\u3059\u308b\u793e\u5916\u59d4\u54e1\uff13\u540d\u304c\u53c2\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u540c\u59d4\u54e1\u4f1a\u3067\u306e\u8b70\u8ad6\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u5b9c\u3001\u57f7\u884c\u5f79\u4f1a\u306b\u5831\u544a\u3055\u308c\u5be9\u8b70\u30fb\u6c7a\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002\u3000\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u2605\u2173<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\uff0a\uff0a\u4ee5\u4e0b\u7701\u7565\uff0a\uff0a<\/p>\n<\/div>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u811a\u6ce8\uff08<span style=\"color: #b22222;\">\u2605<\/span>\uff09\u306f\u7b46\u8005\u306b\u3088\u308b<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#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\u5927\u304d\u304f\u308f\u3051\u308b\u3068\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u76e3\u7763\u3059\u308b\u5074\u3068<span style=\"color: #b22222;\">\u2461<\/span>\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u5074\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306d\u3002\uff08\u958b\u793a\u4f8b\u306e<span style=\"color: #b22222;\">\u2605\u2160<\/span>\u3068<span style=\"color: #b22222;\">\u2605\u2161<\/span>\u53c2\u7167\uff09<\/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\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3067\u3082\u3001<\/p>\n<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\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e<span style=\"border-bottom: double 3px #b22222;\"><strong>\u76e3\u7763\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u53c8\u306f\u500b\u4eba\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u306b\u304a\u3051\u308b<span style=\"border-bottom: double 3px #b22222;\"><strong>\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/span><\/p>\n<p>\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\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><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u53c8\u306f\u500b\u4eba\u306b\u95a2\u3059\u308b\u60c5\u5831\u300d\u306b\u3064\u3044\u3066\u306f\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3067\u3082\u3001\u76e3\u7763\u8cac\u4efb\u306e\u6240\u5728\u3084\u3001\u305d\u306e\u8cac\u4efb\u304c\u3069\u306e\u3088\u3046\u306b\u6a29\u9650\u3084\u65b9\u91dd\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u76e3\u7763\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u616e\u3057\u3066\u3044\u308b\u304b\u3001\u306a\u3069\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#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\u76e3\u7763\u3059\u308b\u5074\u306e\u60c5\u5831\u306e\u5165\u624b\u65b9\u6cd5\u3084\u983b\u5ea6\u3001\u30b9\u30ad\u30eb\u306a\u3069\u3082\u958b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u306d\u3002\u5177\u4f53\u7684\u306a\u8aac\u660e\u3060\u306a\u3042\u3002\uff08\u958b\u793a\u4f8b\u306e<span style=\"color: #b22222;\">\u2605\u2170<\/span>\u3068<span style=\"color: #b22222;\">\u2605\u2171<\/span>\u53c2\u7167\uff09<\/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\u5f79\u54e1\u5831\u916c\u306e\u7b97\u5b9a\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6307\u6a19\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3082\u958b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u306d\u3002\uff08\u958b\u793a\u4f8b\u306e<span style=\"color: #b22222;\">\u2605\u2172<\/span>\u53c2\u7167\uff09<\/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\u3044\u3063\u305f\u5185\u5bb9\u3082\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3067\u3082\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3002\u5b9f\u52b9\u7684\u306a\u76e3\u7763\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u60c5\u5831\u304c\u5229\u7528\u8005\u306b\u63d0\u4f9b\u3055\u308c\u308b\u308f\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4e00\u65b9\u3001<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u300c\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u52d9\u57f7\u884c\u306b\u95a2\u3059\u308b\u5f79\u5272\u306e\u59d4\u4efb\u306e\u72b6\u6cc1\u306a\u3069\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#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\u5148\u307b\u3069\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u59d4\u54e1\u4f1a\u306a\u3069\u306e\u7d44\u7e54\u3092\u8a2d\u3051\u3066\u3044\u308b\u304b\u3089\u3001\u305d\u306e\u4f4d\u7f6e\u3065\u3051\u3084\u8cac\u4efb\u8005\u30fb\u69cb\u6210\u54e1\u3001\u8b70\u8ad6\u306e\u5185\u5bb9\u306a\u3069\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\uff08\u958b\u793a\u4f8b\u306e<span style=\"color: #b22222;\">\u2605\u2173<\/span>\u53c2\u7167\uff09<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u306a\u304a<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\u7b2c14\u56de\u3011\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3000\uff5e\u5168\u4f53\u50cf\u3092\u63cf\u304f\uff14\u3064\u306e\u67f1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-232\/\" target=\"_blank\" rel=\"noopener\">\u3001\u3010\u7b2c14\u56de\u3011<\/a>\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u300c\u4e00\u822c\u57fa\u6e96\u300d\u3068\u300c\u6c17\u5019\u57fa\u6e96\u300d\u306f\u3069\u3061\u3089\u3082\uff14\u3064\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u300c\u6c17\u5019\u57fa\u6e96\u300d\u3067\u6c42\u3081\u3089\u308c\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u4e8b\u9805\u306f\u3001\u300c\u4e00\u822c\u57fa\u6e96\u300d\u3067\u6c42\u3081\u3089\u308c\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u4e8b\u9805\u3068\u5171\u901a\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:#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\u4e21\u57fa\u6e96\u3092\u898b\u6bd4\u3079\u308b\u3068\u30fb\u30fb\u30fb\u3001\u4e00\u822c\u57fa\u6e96\u3067\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u300d\u3001\u6c17\u5019\u57fa\u6e96\u3067\u306f\u300c\u6c17\u5019\u95a2\u9023\u300d\u3068\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u5185\u5bb9\u306f\u540c\u3058\u3060\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 style=\"margin-bottom: 3px;\"><strong>\uff08\u4f8b\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270267\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2.png\" alt=\"\" width=\"1276\" height=\"461\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2.png 1276w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2-300x108.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2-1024x370.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2-768x277.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/tansotokaikei15-2-600x217.png 600w\" sizes=\"(max-width: 1276px) 100vw, 1276px\" \/><\/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\u3060\u304b\u3089\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5168\u822c\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5168\u822c\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308c\u3070\u3001\u4e21\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u308f\u3002<br \/>\n\u6c17\u5019\u95a2\u9023\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3068\u3057\u3066\u3001\u540c\u3058\u5185\u5bb9\u3092\u7e70\u308a\u8fd4\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u907f\u3051\u308b\u5fc5\u8981\u304c\u3042\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\u540c\u3058\u5185\u5bb9\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3082\u3001\u5197\u9577\u3067\u304b\u3048\u3063\u3066\u308f\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u3082\u3093\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>\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u60c5\u5831\u306f\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4ed6\u306e\u7b87\u6240\u306b\u8a18\u8f09\u3057\u3001\u305d\u308c\u3092\u53c2\u7167\u3059\u308b\u5f62\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306b\u542b\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#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\u5b9f\u52b9\u6027\u306e\u3042\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u305d\u308c\u3092\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u306b\u306f\u3001\u5404\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u3055\u307e\u3056\u307e\u306a\u5de5\u592b\u3084\u8a18\u8f09\u65b9\u6cd5\u304c\u3042\u308a\u305d\u3046\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\u305d\u306e\u3068\u304a\u308a\u306d\u3002\u5f53\u793e\u306e\u5546\u54c1\u306b\u4f8b\u3048\u308b\u3068\u3001\u4e2d\u8eab\u306e\u54c1\u8cea\u3092\u304a\u5ba2\u69d8\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u4f1d\u3048\u308b\u305f\u3081\u306b\u3001\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u30c7\u30b6\u30a4\u30f3\u3092\u63a1\u7528\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u3084\u5de5\u592b\u304c\u8003\u3048\u3089\u308c\u308b\u308f\u306d\u3002\u305d\u308c\u3068\u4f3c\u3066\u3044\u308b\u304b\u3057\u3089\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\u308f\u304b\u308a\u3084\u3059\u3044\u958b\u793a\u306f\u96e3\u3057\u305d\u3046\u3060\u3051\u308c\u3069\u3001\u3084\u308a\u304c\u3044\u304c\u3042\u308a\u305d\u3046\u3060\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3067\u3059\u306d\uff5e\uff01<br \/>\n\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u8a00\u3048\u3070\u30fb\u30fb\u30fb\u3001\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u65b0\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u53d6\u5f15\u306b\u3042\u305f\u3063\u3066\u3001\uff30\uff2e\u30d1\u30c3\u30b1\u30fc\u30b8\u793e\u306e\u7d4c\u7406\u90e8\u306e\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u3088\u3046\u3067\u3059\u3088\u3002<br \/>\n\u3048\uff5e\u3063\u3068\u3001\u304a\u540d\u524d\u306f\u4f55\u3060\u3063\u305f\u304b\u306a\u3002\u30c4\u30c1\u30e4\u3055\u3093\u3092\u3054\u5b58\u3058\u3089\u3057\u304f\u3066\u30fb\u30fb\u30fb\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\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u304b\uff01\u3000\u5c71\u767b\u308a\u4ef2\u9593\u306a\u3093\u3060\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\u30c4\u30c1\u30e4\u3055\u3093\u3001\u91e3\u308a\u3060\u3051\u3058\u3083\u306a\u304f\u3066\u767b\u5c71\u3082\u3059\u308b\u3093\u3067\u3059\u304b\uff01<br \/>\n\u3067\u3082\u3001\u96ea\u5c71\u306f\u5371\u967a\u3067\u3059\u304b\u3089\u3001\u767b\u5c71\u306f\u6696\u304b\u304f\u306a\u3063\u3066\u304b\u3089\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3046\u3001\u3046\u3093\u30fb\u30fb\u30fb\u3002\u51ac\u306e\u9593\u306f\u96ea\u306e\u660e\u304b\u308a\u3067\u52c9\u5f37\u3063\u3066\u3053\u3068\u3067\u30fb\u30fb\u30fb\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\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306e\u306a\u304b\u3067\u3082\u3001\u5b9f\u52b9\u6027\u306e\u3042\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3088\u3046\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<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\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u958b\u793a\u3092\u3059\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;\"><span style=\"color: #333399;\"><strong>\u2460<\/strong><\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u76e3\u7763\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u53c8\u306f\u500b\u4eba\u306b\u95a2\u3059\u308b\u60c5\u5831\u3068\u3001<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3057\u307e\u3059\u3002\u5404\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u5de5\u592b\u3084\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u306f\u3055\u307e\u3056\u307e\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\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\u306f1\/22\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\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\u30cf\u30eb\u30ab\u3061\u3083\u3093\u304c\u30ce\u30fc\u30c8\u30d1\u30bd\u30b3\u30f3\u3092\u6301\u3063\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3078\u5165\u3063\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u3010\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3011<br \/>\n\u300c\u30b9\u30e9\u30a4\u30c9\u3067\u56f3\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3051\u308c\u3069\u3001\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u3068\u3053\u308d\u304c\u3042\u3063\u3066\u30fb\u30fb\u30fb\u3002<br \/>\n\u30c4\u30c1\u30e4\u3055\u3093\u3001\u6559\u3048\u3066\u3082\u3089\u3048\u307e\u3059\u304b\uff1f\u300d<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[594],"backnumber":[2425],"series":[2309],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 19:45:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270265"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270265"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270265\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270265"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270265"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}