{"id":271428,"date":"2026-01-15T10:13:37","date_gmt":"2026-01-15T01:13:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271428"},"modified":"2026-01-14T18:36:20","modified_gmt":"2026-01-14T09:36:20","slug":"financial-statements-article-202","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-202\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c179\u56de\u3011\u300c2025\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c179\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c2025\u5e74\u306b\u304a\u3051\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u72b6\u6cc1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u500b\u5225\u306e\u4f1a\u8a08\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u4e3b\u773c\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001<a title=\"\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0<\/a>\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5404\u793e\u306e\u9069\u6642\u958b\u793a\u60c5\u5831\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u30012025\u5e74\u306b\u304a\u3044\u3066\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u3092\u5206\u985e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306a\u3069\u3092\u6982\u89b3\u3057\u3001\u305d\u306e\u7279\u5fb4\u3092\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30c9\u30c3\u30c8\u30b3\u30e0\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u305f\u3068\u3053\u308d\u30012025\u5e74\u306b\u304a\u3044\u3066\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u306f43\u793e\u3068\uff11\u5730\u65b9\u81ea\u6cbb\u4f53\uff08\u5175\u5eab\u770c\uff09\u3067\u3042\u308a\u30012024\u5e74\u306e77\u793e\u53ca\u30732023\u5e74\u306e71\u793e\u3092\u5927\u304d\u304f\u4e0b\u56de\u3063\u3066\u3044\u308b\u300243\u793e\u306e\u3046\u3061\u3001\u540c\u4e00\u306e\u4e8b\u6848\u3067\uff12\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u304c\uff16\u793e\u3042\u3063\u305f\u305f\u3081\u3001\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6570\u306f50\u3068\u306a\u308b\u3002<!--more--><br \/>\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007\u540c\u4e00\u306e\u4e8b\u6848\u3067\uff12\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e<\/strong><\/span><\/p>\n<ul>\n<li>\u30cf\u30ea\u30de\u5171\u548c\u7269\u7523\u682a\u5f0f\u4f1a\u793e\uff1a\u300c\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u304b\u3089\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3078\u79fb\u884c<\/li>\n<li>\u4eac\u90fd\u6a5f\u68b0\u5de5\u5177\u682a\u5f0f\u4f1a\u793e\uff1a\u300c\u8abf\u67fb\u30c1\u30fc\u30e0\u300d\u304b\u3089\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3078\u79fb\u884c<\/li>\n<li>\u30c0\u30a4\u30ef\u901a\u4fe1\u682a\u5f0f\u4f1a\u793e\uff1a\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u6307\u6458\u306b\u3088\u308b\u518d\u8abf\u67fb<\/li>\n<li>\u682a\u5f0f\u4f1a\u793e\u4e0d\u52d5\u30c6\u30c8\u30e9\uff1a\u6295\u8cc7\u5bb6\u30fb\u682a\u4e3b\u304b\u3089\u306e\u8981\u8acb\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a3c<\/li>\n<li>\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff1a\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u8981\u6c42<\/li>\n<li>\uff21\uff42\uff41\uff4c\uff41\uff4e\uff43\uff45\u682a\u5f0f\u4f1a\u793e\uff1a\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a3c\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e<\/li>\n<\/ul>\n<\/div>\n\u3053\u308c\u3089\u306e\uff16\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u6570\u3068\u3057\u3066\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u793e\u300d\u3068\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u4e00\u65b9\u3001\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3064\u3044\u3066\u306f\u59d4\u54e1\u4f1a\u3054\u3068\u306b\u3001\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u306f\u305d\u306e\u533a\u5206\u3054\u3068\u306b\u96c6\u8a08\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u90e8\u3001\u5408\u8a08\u6570\u304c\u5408\u308f\u306a\u3044\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<\/p>\n<p>\u8a2d\u7f6e\u304c\u516c\u8868\u3055\u308c\u305f50\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u3046\u306114\u306e\u59d4\u54e1\u4f1a\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u307e\u3060\u8abf\u67fb\u5831\u544a\u66f8\uff08\u305d\u306e\u6982\u8981\u3092\u542b\u3080\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u3046\u3061\uff12\u3064\u306e\u59d4\u54e1\u4f1a\u306f\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3078\u306e\u79fb\u884c\u306b\u4f34\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u3055\u3089\u306b\u3001\uff15\u3064\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7f6e\u305d\u306e\u3082\u306e\u304c12\u6708\u3067\u3042\u308a\u3001\u307e\u305f\u306f\u8abf\u67fb\u304c\u9577\u671f\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5831\u3058\u3089\u308c\u3066\u304a\u308a\u3001\u307e\u3060\u8abf\u67fb\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5e02\u5834\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u5e02\u5834\u5225\u5206\u985e\u3067\u306f\u3001\u6771\u8a3c\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f1a\u793e\u304c19\u793e\u3068\u5168\u4f53\u306e\u7d0443\uff05\u3092\u5360\u3081\u305f\uff08\u8907\u6570\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u6771\u8a3c\u306e\u5e02\u5834\u533a\u5206\u306b\u542b\u3081\u3066\u3044\u308b\uff09\u3002<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/listing\/co\/index.html\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u4f1a\u793e\u6570\u306f2025\u5e7412\u670829\u65e5\u73fe\u5728<\/a>\u3002<\/p>\n<p>\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u4ee5\u5916\u3067\u306f\u3001\u672a\u4e0a\u5834\u306e\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u3001\u5175\u5eab\u770c\u304c\u3001\u305d\u308c\u305e\u308c\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3068\u8abf\u67fb\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3044\u308b\uff08\u4e0b\u8868\u3067\u306f\u300c\u305d\u306e\u4ed6\u300d\u306b\u5206\u985e\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271429\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1.png\" alt=\"\" width=\"2981\" height=\"620\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1.png 2981w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-300x62.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-1024x213.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-768x160.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-1536x319.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-2048x426.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-1-600x125.png 600w\" sizes=\"(max-width: 2981px) 100vw, 2981px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u4f1a\u8a08\u76e3\u67fb\u4eba\u5225\u306e\u5206\u985e\u3067\u306f\u3001\u3044\u308f\u3086\u308b\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u4f1a\u793e\u304c22\u793e\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u305f\u4f1a\u793e\u304c21\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u5175\u5eab\u770c\u306e\u5831\u544a\u66f8\u306b\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a18\u8f09\u304c\u306a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u5408\u8a08\u306f\u300c43\u300d\u3067\u3042\u308b\u3002\u3046\u3061\uff12\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>2025\u5e74\u306f\u3001\u5927\u624b\uff14\u5927\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5360\u3081\u308b\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u306a\u304b\u3067\u306f\u3001\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3067\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u793e\u304c\uff17\u793e\u3068\u6700\u3082\u591a\u304f\u3001\uff25\uff39\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3001\u6709\u9650\u8cac\u4efb\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u304a\u3088\u3073PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306f\u305d\u308c\u305e\u308c\uff15\u793e\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3067\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5805\u4ee5\u4e0b\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u306e\u306f\u3001\u6709\u9650\u8cac\u4efb\u4e2d\u90e8\u76e3\u67fb\u6cd5\u4eba\u304a\u3088\u3073\u592a\u967d\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u304c\u5404\uff12\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271430\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2.png\" alt=\"\" width=\"1786\" height=\"306\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2.png 1786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2-1024x175.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2-768x132.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2-1536x263.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-2-600x103.png 600w\" sizes=\"(max-width: 1786px) 100vw, 1786px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306b\u3088\u308b\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u4e00\u90e8\u3001\u59d4\u54e1\u540d\u3092\u975e\u516c\u8868\u307e\u305f\u306f\u9078\u5b9a\u4e2d\u3068\u3057\u3066\u3044\u308b\u59d4\u54e1\u4f1a\u3092\u542b\u3081\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3054\u3068\u306e\u5206\u985e\u3067\u306f\u3001\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u304c2010\u5e74\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nichibenren.or.jp\/document\/opinion\/year\/2010\/100715_2.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u7b49\u4e0d\u7965\u4e8b\u306b\u304a\u3051\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3068\u660e\u8a00\u3057\u3066\u3044\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u53ca\u3073\u660e\u8a00\u306f\u3057\u306a\u3044\u307e\u3067\u3082\u305d\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u5916\u90e8\u306e\u59d4\u54e1\u306e\u307f\u3092\u9078\u5b9a\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f22\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u30012018\u5e74\u304b\u3089\u7d9a\u3044\u3066\u3044\u305f\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3084\u59d4\u54e1\u540d\u306b\u3064\u3044\u3066\u3001\u975e\u516c\u8868\u3068\u3059\u308b\u50be\u5411\u306b\u3064\u3044\u3066\u306f\u30012025\u5e74\u3082\uff19\u793e\u304c\u300c\u975e\u516c\u8868\u300d\u3068\u3057\u3066\u304a\u308a\u3001\u4ed6\u306b\uff13\u793e\u304c\u300c\u9078\u5b9a\u4e2d\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u6a2a\u9818\u4e8b\u6848\u3092\u4e2d\u5fc3\u306b\u3001\u5211\u4e8b\u544a\u767a\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u3066\u304b\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3092\u975e\u516c\u8868\u3068\u3057\u3066\u3044\u308b\u3068\u63a8\u5bdf\u3067\u304d\u308b\u59d4\u54e1\u4f1a\u304c\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271431\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3.png\" alt=\"\" width=\"2556\" height=\"488\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3.png 2556w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-300x57.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-1024x196.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-768x147.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-1536x293.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-2048x391.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-3-600x115.png 600w\" sizes=\"(max-width: 2556px) 100vw, 2556px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u306e\u5206\u985e\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e0d\u7965\u4e8b\u5225\u306b\u3053\u308c\u3092\u5206\u985e\u3059\u308b\u3068\u6b21\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u5206\u985e\u4e0a\u3001\u7d4c\u55b6\u8005\u3084\u5f93\u696d\u54e1\u306e\u4e0d\u6b63\u3067\u3042\u3063\u3066\u3082\u3001\u6c7a\u7b97\u4fee\u6b63\u7b49\u3001\u516c\u8868\u3057\u3066\u3044\u308b\u6c7a\u7b97\u5831\u544a\u66f8\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271432\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4.png\" alt=\"\" width=\"2504\" height=\"961\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4.png 2504w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-300x115.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-1024x393.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-768x295.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-1536x589.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-2048x786.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-4-600x230.png 600w\" sizes=\"(max-width: 2504px) 100vw, 2504px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4f1a\u8a08\u4e0d\u6b63\u306e\u614b\u69d8\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u6b21\u3044\u3067\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u306b\u5206\u985e\u3055\u308c\u305f41\u4ef6\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4e0d\u6b63\u306e\u614b\u69d8\u3092\u898b\u3066\u304a\u304d\u305f\u3044\u3002\u8a2d\u7f6e\u3055\u308c\u305f56\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u306f\u6b21\u8868\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\uff08\u9ec4\u8272\u306e\u7db2\u639b\u3051\u306f\u672c\u9023\u8f09\u3067\u3068\u308a\u3042\u3052\u305f\u5831\u544a\u66f8\u3092\u610f\u5473\u3057\u3066\u3044\u308b\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271433\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5.png\" alt=\"\" width=\"1543\" height=\"1489\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5.png 1543w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5-300x290.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5-1024x988.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5-768x741.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5-1536x1482.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/fusei179-5-600x579.png 600w\" sizes=\"(max-width: 1543px) 100vw, 1543px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\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        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