{"id":270369,"date":"2026-02-12T10:14:15","date_gmt":"2026-02-12T01:14:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270369"},"modified":"2026-02-10T14:49:59","modified_gmt":"2026-02-10T05:49:59","slug":"institutional-accounting-article-51","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-51\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c50\u56de\u3011\u300c\u53c2\u8003\u3068\u3057\u3066\u63b2\u8f09\u3055\u308c\u305f\u524d\u671f\u306e\u9023\u7d50P\/L\u306e\u8a02\u6b63\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c50\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u53c2\u8003\u3068\u3057\u3066\u63b2\u8f09\u3055\u308c\u305f\u524d\u671f\u306e\u9023\u7d50P\/L\u306e\u8a02\u6b63\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u8868\u793a\u306e\u8a02\u6b63<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\u3068\u3057\u3066\u63b2\u8f09\u3057\u305f\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u8868\u793a\u306b\u8a02\u6b63\u3059\u3079\u304d\u4e8b\u9805\u304c\u5224\u660e\u3057\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u66f8\u985e\u306e\u958b\u793a\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u672c\u4f53\u306f\u5358\u5e74\u5ea6\u958b\u793a\u304c\u57fa\u672c\u3067\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u66f8\u306e\u307f\u3092\u958b\u793a\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u66f8\u3092\u53c2\u8003\u306e\u305f\u3081\u306b\u4f75\u8a18\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u4f1a\u793e\u3082\u5c11\u6570\u306a\u304c\u3089\u307f\u3089\u308c\u307e\u3059\u3002\u4eca\u56de\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4f1a\u793e\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u65e9\u901f\u3001\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b50\u3011<\/strong><\/span><br \/>\n<strong>\u3054\u53c2\u8003\u3068\u3057\u3066\u63b2\u8f09\u3057\u305f\u524d\u671f\u306e\u8868\u793a\u3092\u8a02\u6b63\u3057\u305f\u4e8b\u4f8b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u8a02\u6b63\u524d\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270373\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2.png\" alt=\"\" width=\"1296\" height=\"777\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2.png 1296w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2-1024x614.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2-768x460.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-1-2-600x360.png 600w\" sizes=\"(max-width: 1296px) 100vw, 1296px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u8a02\u6b63\u5f8c\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270380\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3.png\" alt=\"\" width=\"1345\" height=\"882\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3.png 1345w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3-300x197.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3-1024x672.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3-768x504.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis50-2-3-600x393.png 600w\" sizes=\"(max-width: 1345px) 100vw, 1345px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u68ee\u6c38\u88fd\u83d3\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www2.jpx.co.jp\/disc\/22010\/140120250610586435.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c177\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff082025\u5e74\uff16\u670811\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012025\u5e74\uff15\u670829\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www2.jpx.co.jp\/disc\/22010\/140120250610586435.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c177\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d\u3092\u516c\u8868\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u958b\u59cb\uff09\u3057\u30012025\u5e74\uff16\u670811\u65e5\u306b\u5f53\u8a72\u4e00\u90e8\u8a02\u6b63\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a02\u6b63\u3055\u308c\u305f\u7b87\u6240\u306f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b50\u3011<\/span>\u306e\u8d64\u5b57\u4e0b\u7dda\u90e8\u3067\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u3092\u898b\u76f4\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u8a02\u6b63\u524d\u306f\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u3068\u3057\u3066\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u3092\u533a\u5206\u63b2\u8a18\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u8a02\u6b63\u5f8c\u306f\u305d\u308c\u3092\u524a\u9664\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u524d\u671f\u306e\u91d1\u984d\u306b\u7740\u76ee\u3059\u308b\u3068\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u306e\u91d1\u984d\u3092\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u3081\u308b\u8a02\u6b63\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3059\u3002\u5f53\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u306e\u91d1\u984d\u6b04\u306f\u300c\uff0d\u300d\uff08\uff10\u5186\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u79d1\u76ee\u7d71\u5408\u306e\u5f71\u97ff\u306f\u7279\u306b\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a02\u6b63\u524d\u3068\u8a02\u6b63\u5f8c\u306e\u9055\u3044\u306f\uff1f<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b50\u3011<\/span>\u306e\u8a02\u6b63\u524d\u3068\u8a02\u6b63\u5f8c\u306b\u3064\u3044\u3066\u3001\u5404\u8868\u793a\u304c\u793a\u3057\u3066\u3044\u308b\u5185\u5bb9\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a02\u6b63\u524d\u306f\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306b\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5f53\u671f\u306e\u91d1\u984d\u6b04\u306f\u300c\uff0d\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\uff10\u5186\u3067\u3059\u3002\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u306f\u4e00\u5207\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u8a02\u6b63\u5f8c\u3067\u3059\u3002\u8a02\u6b63\u5f8c\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u306e\u79d1\u76ee\u306f\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u8a02\u6b63\u5f8c\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u8868\u793a\u3092\u898b\u308b\u9650\u308a\u3067\u306f\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u3082\u524d\u671f\u306b\u304a\u3044\u3066\u3082\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u306e\u767a\u751f\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u3089\u3001\u8a02\u6b63\u524d\u306e\u72b6\u614b\u3067\u554f\u984c\u306a\u3044\u305f\u3081\u3001\u8a02\u6b63\u306e\u5fc5\u8981\u306f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3068\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u308c\u3092\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u3081\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u91d1\u984d\u7684\u306b\u306f\u91cd\u8981\u6027\u304c\u4e4f\u3057\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u304b\uff1f<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b50\u3011<\/span>\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u4f34\u3046\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7d44\u66ff\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30df\u30b9\u3067\u3042\u308b\u3088\u3046\u306b\u307f\u3048\u307e\u3059\u3002\u305d\u306e\u7dda\u3067\u8a71\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u524d\u5e74\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u306b\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u306e\u79d1\u76ee\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u300c\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u300d\u3092\u300c\u305d\u306e\u4ed6\u300d\u306b\u7d71\u5408\u3057\u305f\u3068\u3044\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u308c\u306f\u524d\u671f\u304b\u3089\u306e\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u306a\u308a\u307e\u3059\u3002\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u7b2c102\u6761\u306e\uff13\u7b2c\uff11\u9805\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u4f1a\u793e\u306e\u5f53\u671f\u306e\u9023\u7d50\u6ce8\u8a18\u8868\u3092\u307f\u3066\u3082\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u306f\u898b\u5f53\u305f\u308a\u307e\u305b\u3093\u3002\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u5bfe\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u3092\u9664\u304f\u300d\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u7b2c102\u6761\u306e\uff13\u7b2c\uff11\u9805\uff09\u3068\u3042\u308b\u306e\u3067\u3001\u3053\u306e\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306f\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u5224\u65ad\u3055\u308c\u3001\u6ce8\u8a18\u306f\u7701\u7565\u3055\u308c\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u8cbb\u7528\u306f\u3001\u3059\u3067\u306b\u524d\u671f\u306e\u6bb5\u968e\u3067\u55b6\u696d\u5916\u8cbb\u7528\u8a08\u306e\u91d1\u984d\u306e\u7d04\uff11\uff05\u306b\u3059\u304e\u305a\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u9805\u76ee\u3067\u3057\u305f\u3002\u5f53\u671f\u306b\u304a\u3051\u308b\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3092\u524d\u671f\u306b\u3082\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u524d\u671f\u306e\u300c\u305d\u306e\u4ed6\u300d\u306e\u91d1\u984d\u304c\u6bd4\u8f03\u7684\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u306a\u3089\u3001\u305d\u306e\u8aac\u660e\u3082\u5fc5\u8981\u3067\u3059\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u73fe\u8c61\u3082\u8d77\u304d\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u524d\u671f\u306e\u6c7a\u7b97\u66f8\u306f\u300c\u3054\u53c2\u8003\u300d\u3068\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u524d\u671f\u306b\u958b\u793a\u3057\u305f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u540c\u3058\u3082\u306e\u3092\u8f09\u305b\u308c\u3070\u3088\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\uff12\u671f\u4f75\u8a18\u3059\u308b\u4ee5\u4e0a\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u89b3\u70b9\u304b\u3089\u524d\u671f\u306e\u7d44\u66ff\u304c\u5fc5\u8981\u3068\u8003\u3048\u308b\u306e\u304c\u9069\u5207\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u3053\u306e\u30df\u30b9\u3092\u9632\u6b62\u3059\u308b\u306b\u306f<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u3092\u9632\u6b62\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\u3082\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30df\u30b9\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u3068\u3044\u3046\uff11\u70b9\u306b\u7d5e\u3063\u305f\u5834\u5408\u306e\u8a71\u3067\u3059\u304c\u3001\u300c\u3054\u53c2\u8003\u300d\u3068\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u308b\u524d\u671f\u306e\u6c7a\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u300c\u63b2\u8f09\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u304c\u7b54\u3048\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30df\u30b9\u306e\u767a\u751f\u3092\u9632\u3050\u306b\u306f\u3001\u305d\u306e\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u4f5c\u696d\u305d\u306e\u3082\u306e\u3092\u884c\u308f\u306a\u3044\u306e\u304c\u6700\u3082\u78ba\u5b9f\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b50\u3011<\/span>\u306e\u5834\u5408\u3001\u30df\u30b9\u304c\u767a\u751f\u3057\u305f\u7b87\u6240\u306f\u53c2\u8003\u306e\u305f\u3081\u306b\u8a18\u8f09\u3057\u305f\u90e8\u5206\u3067\u3057\u305f\u306e\u3067\u3001\u5fc5\u305a\u8a18\u8f09\u3059\u3079\u304d\u7b87\u6240\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a18\u8f09\u7701\u7565\u53ef\u80fd\u306a\u306e\u3067\u3059\u3002\u5b9f\u969b\u3001\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u3001\u524d\u671f\u306e\u91d1\u984d\u3092\u4f75\u8a18\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u7a4d\u6975\u7684\u306a\u60c5\u5831\u958b\u793a\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\uff12\u671f\u4f75\u8a18\u306f\u671b\u307e\u3057\u3044\u3053\u3068\u306a\u306e\u3067\u3059\u304c\u3001\u540c\u69d8\u306e\u60c5\u5831\u306f\u6c7a\u7b97\u77ed\u4fe1\u3067\u958b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6c7a\u7b97\u77ed\u4fe1\u306e\u516c\u8868\u306f\u3001\u901a\u5e38\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u516c\u8868\u3088\u308a\u3082\u524d\u3067\u3059\u3002\u3053\u306e\u4f01\u696d\u306e\u5834\u5408\u3082\u671f\u672b\u6c7a\u7b97\u77ed\u4fe1\u306f2025\u5e74\uff15\u6708\uff19\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u30022025\u5e74\uff15\u670829\u65e5\u306e\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u958b\u793a\u306e20\u65e5\u524d\u3067\u3059\u3002\u60c5\u5831\u958b\u793a\u3068\u3057\u3066\u306f\u3001\u305d\u308c\u3067\u5341\u5206\u3060\u3063\u305f\u3068\u3044\u3048\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u30df\u30b9\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u30df\u30b9\u304c\u767a\u751f\u3057\u305f\u4f5c\u696d\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u6700\u3082\u78ba\u5b9f\u306a\u9632\u6b62\u6cd5\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u5bfe\u7b56\u304c\u3068\u308c\u308b\u4f5c\u696d\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u8b70\u8ad6\u3057\u3066\u307f\u308b\u4fa1\u5024\u306f\u3042\u308a\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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>\u53c2\u8003\u3068\u3057\u3066\u63b2\u8f09\u3057\u305f\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306e\u5185\u8a33\u8868\u793a\u306b\u8a02\u6b63\u3059\u3079\u304d\u4e8b\u9805\u304c\u5224\u660e\u3057\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[611,159],"backnumber":[2439],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:15:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270369"}],"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=270369"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270369\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270369"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270369"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}