{"id":270375,"date":"2026-03-05T10:15:59","date_gmt":"2026-03-05T01:15:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270375"},"modified":"2026-03-05T10:21:31","modified_gmt":"2026-03-05T01:21:31","slug":"institutional-accounting-article-52","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-52\/","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\u7b2c51\u56de\u3011\u300c\u914d\u5f53\u8b70\u6848\u306b\u8a18\u8f09\u3055\u308c\u305f\u914d\u5f53\u7dcf\u984d\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\u7b2c51\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u914d\u5f53\u8b70\u6848\u306b\u8a18\u8f09\u3055\u308c\u305f\u914d\u5f53\u7dcf\u984d\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\u914d\u5f53\u7dcf\u984d\u3092\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>\u914d\u5f53\u7dcf\u984d\u306e\u8a08\u7b97\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u304a\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u3068\u3057\u3066\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u8b70\u6848\u3067\u306e\u8aa4\u8a18\u8f09\u3067\u3059\u3002\u8b70\u6848\u306f\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u63b2\u8f09\u3055\u308c\u3001\u8a08\u7b97\u66f8\u985e\u7b49\u3068\u4f75\u305b\u3066\u8aad\u307e\u308c\u308b\u60c5\u5831\u306a\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u8aa4\u8a18\u8f09\u304c\u767a\u751f\u3057\u305f\u306e\u306f\u3001\u914d\u5f53\u8b70\u6848\u3067\u3059\u3002\u3053\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u914d\u5f53\u8b70\u6848\u306b\u304a\u3044\u3066\u3001\u914d\u5f53\u7dcf\u984d\u306e\u91d1\u984d\u304c\u9593\u9055\u3063\u3066\u3044\u307e\u3057\u305f\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\u4f8b51\u3011<\/strong><\/span><br \/>\n<strong>\u914d\u5f53\u8b70\u6848\u306e\u914d\u5f53\u7dcf\u984d\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-mis51-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270378\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1.png\" alt=\"\" width=\"1497\" height=\"838\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1.png 1497w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1-1024x573.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1-768x430.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/keisan-mis51-1-600x336.png 600w\" sizes=\"(max-width: 1497px) 100vw, 1497px\" \/><\/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\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www2.jpx.co.jp\/disc\/17860\/140120250527566903.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c74\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d\uff082025\u5e74\uff16\u6708\uff19\u65e5\u4ed8\u3001\u540c\u793e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306e\u958b\u793a\u306f2025\u5e74\uff15\u670828\u65e5\uff09\u53ca\u3073\u300c<a title=\"\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ir.orsc.co.jp\/ja\/ir\/news\/auto_20250606584148\/pdfFile.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c74 \u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\uff082025\u5e74\uff16\u6708\uff16\u65e5\u4ed8\u3001\u540c\u793e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306e\u958b\u793a\u306f2025\u5e74\uff16\u6708\uff17\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012025\u5e74\uff15\u670828\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c\u7b2c74 \u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u3092\u516c\u8868\u3057\u30012025\u5e74\uff16\u6708\uff16\u65e5\u4ed8\u3067\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\u4f8b51\u3011<\/span>\u306e\u8d64\u67a0\u3067\u56f2\u3063\u305f\u7b87\u6240\u3067\u3059\u3002\u914d\u5f53\u8b70\u6848\u306b\u8a18\u8f09\u3057\u305f\u914d\u5f53\u7dcf\u984d\u306b\u3064\u3044\u3066\u3001\u300c951,874,665\u300d\u3092\u300c996,472,583\u300d\u306b\u8a02\u6b63\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a02\u6b63\u524d\u306e\u914d\u5f53\u7dcf\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u305f\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u914d\u5f53\u7dcf\u984d\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3092\u4f7f\u3063\u3066\u691c\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1\u306b\u914d\u5f53\u5bfe\u8c61\u682a\u5f0f\u6570\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u3001\u914d\u5f53\u7dcf\u984d\u304c\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b51\u3011<\/span>\u306e\u914d\u5f53\u8b70\u6848\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u666e\u901a\u682a\u5f0f\uff11\u682a\u306b\u3064\u304d7.5\u5186\u3067\u3059\u3002<\/p>\n<p>\u914d\u5f53\u5bfe\u8c61\u682a\u5f0f\u6570\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5831\u544a\u306b\u60c5\u5831\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u4f1a\u793e\u306e\u682a\u5f0f\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u3068\u3044\u3046\u9805\u76ee\u306b\u3001\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u306f132,863,011\u682a\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u682a\u5f0f\u6570\u306f\u81ea\u5df1\u682a\u5f0f5,946,389\u682a\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3082\u304b\u3063\u3053\u66f8\u304d\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u306b\u306f\u914d\u5f53\u306f\u306a\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u3053\u308c\u3092\u9664\u3044\u305f\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u914d\u5f53\u5bfe\u8c61\u682a\u5f0f\u6570\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u914d\u5f53\u7dcf\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\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>\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d17.5\u5186\u00d7\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09132,863,011\u682a\uff1d996,472,582.5\u5186<\/p>\n<\/div>\n<p>\u8a02\u6b63\u5f8c\u306e\u914d\u5f53\u7dcf\u984d\u306f\u4e0a\u8a18\u8a08\u7b97\u7d50\u679c\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u6b63\u3057\u304f\u8a02\u6b63\u3055\u308c\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3067\u306f\u3001\u8a02\u6b63\u524d\u306e\u91d1\u984d\u306f\u4f55\u3060\u3063\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u3082\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a02\u6b63\u524d\u306e\u91d1\u984d\u30921\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d17.5\u5186\u3067\u9664\u3057\u3066\u307f\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>\u914d\u5f53\u7dcf\u984d951,874,665\u5186\u00f7\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d17.5\u5186\uff1d126,916,622\u682a<\/p>\n<\/div>\n<p>\u3053\u306e\u682a\u5f0f\u6570\u3068\u914d\u5f53\u5bfe\u8c61\u682a\u5f0f\u6570\u306e\u5dee\u984d\u3092\u8a08\u7b97\u3057\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>126,916,622\u682a\uff0d\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09132,863,011\u682a\uff1d\uff0d5,946,389\u682a<\/p>\n<\/div>\n<p>\u8a02\u6b63\u524d\u306e\u914d\u5f53\u7dcf\u984d\u306f\u3001\u305d\u306e\u8a08\u7b97\u306b\u969b\u3057\u3066\u3001\u914d\u5f53\u5bfe\u8c61\u682a\u5f0f\u6570\u30925,946,389\u682a\u5c11\u306a\u304f\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>5,946,389\u682a\u304c\u4f55\u306e\u682a\u5f0f\u6570\u304b\u6c17\u3065\u304d\u307e\u3057\u305f\u304b\uff1f<br \/>\n\u524d\u63b2\u306e\u3068\u304a\u308a\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u914d\u5f53\u7dcf\u984d\u306e\u8a08\u7b97\u306b\u969b\u3057\u3066\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09132,863,011\u682a\u304b\u3089\u518d\u5ea6\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u63a7\u9664\u3057\u3066\u3057\u307e\u3044\u3001\u305d\u306e\u682a\u5f0f\u6570\u306b\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1\u306e\u984d\u3092\u639b\u3051\u305f\u3068\u307f\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u914d\u5f53\u7dcf\u984d\u304c\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u306e\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u3068\u306f\u305d\u3046\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5fdc\u7528\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u81ea\u5df1\u682a\u5f0f\u65705,946,389\u682a\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3051\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u682a\u5f0f\u6570\u3000\u666e\u901a\u682a\u5f0f7,579,489\u682a\u300d\u3068\u306f\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u5dee\u306f1,633,100\u682a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e1,633,100\u682a\u306f\u3001\u53d6\u7de0\u5f79\u7b49\u306b\u5bfe\u3059\u308b\u682a\u5f0f\u5831\u916c\u5236\u5ea6\u306e\u305f\u3081\u306b\u4fe1\u8a17\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u81ea\u793e\u306e\u682a\u5f0f\u3067\u3059\u3002\u5f53\u8a72\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u4e0a\u3001\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u3066\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u914d\u5f53\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u914d\u5f53\u7dcf\u984d\u306e\u8a08\u7b97\u3067\u306f\u81ea\u5df1\u682a\u5f0f\u6570\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9023\u7d50\u6ce8\u8a18\u8868\u3068\u306e\u7a81\u5408<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b51\u3011<\/span>\u306e\u30df\u30b9\u3092\u958b\u793a\u524d\u306b\u898b\u3064\u3051\u308b\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u914d\u5f53\u8b70\u6848\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u6ce8\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u3046\u3061\u3001\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3068\u3057\u3066\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u4e88\u5b9a\u306e\u914d\u5f53\u306b\u3064\u304d\u3001\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306f996\u767e\u4e07\u5186\u3067\u3042\u308b\u3068\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8b70\u6848\u306e\u5185\u5bb9\u3092\u3053\u306e\u6ce8\u8a18\u3068\u7a81\u5408\u3059\u308c\u3070\u3001\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e21\u65b9\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u540c\u3058\u3088\u3046\u306b\u9593\u9055\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9593\u9055\u3044\u306b\u6c17\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4f5c\u6210\u62c5\u5f53\u8005\uff08\u307e\u305f\u306f\u4f5c\u6210\u62c5\u5f53\u90e8\u7f72\uff09\u304c\u7570\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u540c\u6642\u306b\u540c\u3058\u3088\u3046\u306b\u9593\u9055\u3046\u53ef\u80fd\u6027\u306f\u9ad8\u304f\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u9023\u8f09\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff19\u3011<\/span>\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b51\u3011<\/span>\u3068\u306f\u9006\u306b\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u3067\u9593\u9055\u3044\u3001\u305d\u308c\u3092\u8b70\u6848\u3068\u7a81\u5408\u3057\u3066\u78ba\u8a8d\u3059\u308b\u3068\u3044\u3046\u4e8b\u4f8b\u306e\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u4f75\u305b\u3066\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\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>\u914d\u5f53\u8b70\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u6ce8\u8a18\u3068\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\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>\u914d\u5f53\u7dcf\u984d\u306e\u8a08\u7b97\u30df\u30b9\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u304a\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u3068\u3057\u3066\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u8b70\u6848\u3067\u306e\u8aa4\u8a18\u8f09\u3067\u3059\u3002\u8b70\u6848\u306f\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306b\u63b2\u8f09\u3055\u308c\u3001\u8a08\u7b97\u66f8\u985e\u7b49\u3068\u4f75\u305b\u3066\u8aad\u307e\u308c\u308b\u60c5\u5831\u306a\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3057\u307e\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":[2442],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-27 00:30:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270375"}],"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=270375"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270375\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270375"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270375"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}