{"id":270494,"date":"2025-10-21T14:55:22","date_gmt":"2025-10-21T05:55:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270494"},"modified":"2025-10-21T14:55:22","modified_gmt":"2025-10-21T05:55:22","slug":"quarter-report-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/quarter-report-5\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u516c\u8868\uff5e\u88dc\u8db3\u6587\u66f8\u3068\u3057\u3066\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u53ca\u3073\u79fb\u7ba1\u6307\u91dd\u306b\u304a\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u671f\u4e2d\u306e\u53d6\u6271\u3044\u300d\u3082\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u304c\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u88dc\u8db3\u6587\u66f8\u3068\u3057\u3066\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u53ca\u3073\u79fb\u7ba1\u6307\u91dd\u306b\u304a\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u671f\u4e2d\u306e\u53d6\u6271\u3044\u300d\u3082\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2025\u5e7410\u670816\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\u3002\u4ee5\u4e0b\u300c\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u7b49\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards\/y2025\/2025-1016.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br 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href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2025\/2025-0423\/comment.html\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u5834\u4f1a\u793e\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304b\u3089\u4e2d\u9593\u6c7a\u7b97\u3068\u56db\u534a\u671f\u6c7a\u7b97\u306f\u540c\u3058\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u306e\u610f\u898b\u304c\u805e\u304b\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\uff09\u3068\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff09\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u7d71\u5408\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3068\u3057\u3001\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\uff09\u53ca\u3073\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c34\u53f7\u3002\u4ee5\u4e0b\u300c\u671f\u4e2d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306a\u3069\u3068\u3057\u3066\u958b\u767a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/strong><\/h4>\n<p>\u540c\u3058\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3068\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306e\u5b9a\u3081\u308b\u898f\u5247\u306e\u3044\u305a\u308c\u306b\u57fa\u3065\u304f\u304b\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u306b\u4e0d\u6574\u5408\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u6b21\u306e\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC15\u9805\uff5eBC18\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u5831\u544a\u306e\u983b\u5ea6\uff08\u5e74\u6b21\u3001\u534a\u671f\u3001\u53c8\u306f\u56db\u534a\u671f\uff09\u306b\u3088\u3063\u3066\u3001\u5e74\u6b21\u306e\u7d4c\u55b6\u6210\u7e3e\u306e\u6e2c\u5b9a\u304c\u5de6\u53f3\u3055\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u539f\u5247\u3092\u63a1\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u7b2c\u4e00\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u53ca\u3073\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u5171\u901a\u306e\u53d6\u6271\u3044\u3068\u3001\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u308b\u53d6\u6271\u3044\u3092\u533a\u5206\u3057\u3001\u72ec\u7acb\u3057\u305f\u7ae0\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u671f\u4e2d\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u671f\u4e2d\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u91cd\u8907\u3059\u308b\u5b9a\u3081\u306f\u5171\u901a\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u5b9a\u3081\u3001\u671f\u4e2d\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u671f\u4e2d\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u56fa\u6709\u306e\u4e00\u90e8\u306e\u53d6\u6271\u3044\u3068\u533a\u5206\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff13\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7b2c\u4e8c\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u7b2c\u4e8c\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u57fa\u6e96\u300d\u3001\u300c\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u57fa\u6e96\u6ce8\u89e3\u300d\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u57fa\u6e96\u300d\u53ca\u3073\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u57fa\u6e96\u6ce8\u89e3\u300d\u4e26\u3073\u306b\u300c\u300e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u4f5c\u6210\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c38\u53f7\uff09\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u534a\u671f\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u958b\u793a\u3055\u308c\u308b\u7b2c\u4e8c\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u524d\u3088\u308a\u4e2d\u9593\u4f5c\u6210\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u5f15\u304d\u7d9a\u304d\u4e2d\u9593\u4f5c\u6210\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff13\u9805\uff09\u305f\u3081\u3001\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u542b\u307e\u308c\u306a\u3044\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC22\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u81e8\u6642\u8a08\u7b97\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC22\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u5b9a\u7fa9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-270495\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1.png\" alt=\"\" width=\"500\" height=\"163\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1.png 1064w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1-300x98.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1-1024x333.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1-768x250.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/sokuho-kichu1-1-600x195.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u671f\u4e2d\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u671f\u4e2d\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2\u306f\u3001\u300c\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\uff09\u306b\u5f93\u3063\u3066\u3001\uff11\u8a08\u7b97\u66f8\u65b9\u5f0f\u306b\u3088\u308b\u5834\u5408\u3001\u671f\u4e2d\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u671f\u4e2d\u9023\u7d50\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u3001\u4e26\u3073\u306b\u671f\u4e2d\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\uff65\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\uff12\u8a08\u7b97\u66f8\u65b9\u5f0f\u306b\u3088\u308b\u5834\u5408\u3001\u671f\u4e2d\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u671f\u4e2d\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u671f\u4e2d\u9023\u7d50\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u53ca\u3073\u671f\u4e2d\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\uff65\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u3059\u308b\u3002<\/p>\n<p>\u671f\u4e2d\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2\u306f\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff16\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\uff19\u9805\u300110\u9805\u300114\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306e\u305f\u3081\u306b\u63a1\u7528\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u306f\u3001\u671f\u4e2d\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u9664\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u63a1\u7528\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u306b\u6e96\u62e0\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u5bfe\u8c61\u671f\u9593\u306b\u4fc2\u308b\u4f01\u696d\u96c6\u56e3\u53c8\u306f\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u5224\u65ad\u3092\u8aa4\u3089\u305b\u306a\u3044\u9650\u308a\u3001\u7c21\u4fbf\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u76f4\u524d\u306e\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\u306f\u3001\u3053\u308c\u3092\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u3001\u307f\u3060\u308a\u306b\u5909\u66f4\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u305f\u3081\u306e\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u539f\u4fa1\u5dee\u7570\u306e\u7e70\u5ef6\u51e6\u7406\u53ca\u3073\u7a0e\u91d1\u8cbb\u7528\u306e\u8a08\u7b97\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2166\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306a\u3069\u306e\u500b\u5225\u306e\u9805\u76ee<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u300c<strong>\u2161\u3000\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/strong>\u300d\u3067\u8ff0\u3079\u305f\u539f\u5247\u306b\u7167\u3089\u3057\u3066\u3001\u500b\u5225\u306b\u691c\u8a0e\u3092\u884c\u3063\u305f\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC16\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e00\u822c\u50b5\u6a29\u306e\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306b\u304a\u3051\u308b\u7c21\u4fbf\u7684\u306a\u4f1a\u8a08\u51e6\u7406\uff08\u671f\u4e2d\u9069\u7528\u6307\u91dd\uff13\u9805\uff08\uff12\uff09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u4fc2\u308b\u5207\u653e\u3057\u6cd5\uff08\u671f\u4e2d\u9069\u7528\u6307\u91dd\uff14\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u68da\u5378\u8cc7\u7523\u306e\u7c3f\u4fa1\u5207\u4e0b\u3052\u306b\u4fc2\u308b\u5207\u653e\u3057\u6cd5\uff08\u671f\u4e2d\u9069\u7528\u6307\u91dd\uff17\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2167\u3000\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306e\u79d1\u76ee\u306e\u8868\u793a<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e9621\u9805\u300122\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u65b9\u6cd5\u306f\u3001\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u6e96\u3058\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u216a\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6700\u521d\u306e\u671f\u4e2d\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e9634\u9805\uff09\u3002<\/p>\n<p>\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u306b\u5f93\u3044\u4f1a\u8a08\u65b9\u91dd\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6700\u521d\u306e\u671f\u4e2d\u4f1a\u8a08\u671f\u9593\u304b\u3089\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e9635\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u216b\u3000\u88dc\u8db3\u6587\u66f8<\/strong><\/h4>\n<p>\u88dc\u8db3\u6587\u66f8\u3092\u516c\u8868\u3057\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/kichu_20251016_12.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\uff08\u5225\u7d19\uff09\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u53ca\u3073\u79fb\u7ba1\u6307\u91dd\u306b\u304a\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u671f\u4e2d\u306e\u53d6\u6271\u3044<\/a>\u300d\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/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>2025\u5e7410\u670816\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\u3002\u4ee5\u4e0b\u300c\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u7b49\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,240,167,231,289],"tags":[583],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-27 05:03:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270494"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270494"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270494\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270494"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270494"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}