{"id":271526,"date":"2026-03-19T10:15:14","date_gmt":"2026-03-19T01:15:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271526"},"modified":"2026-03-19T10:22:59","modified_gmt":"2026-03-19T01:22:59","slug":"accounting-article-241","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-241\/","title":{"rendered":"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c18\u56de\u3011\u300c\u6307\u6a19\u30fb\u76ee\u6a19\u306e\u958b\u793a\u3000\uff5e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3068\u5411\u304d\u5408\u3046\u4f01\u696d\u306e\u73fe\u5728\u5730\u3068\u30b4\u30fc\u30eb\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"font-size: 15px;\"><span style=\"color: #4d5156;\">\u3008<\/span><span style=\"color: #15722c;\">\u7d4c\u7406\u90e8<\/span><span style=\"color: #4d5156;\">\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009<\/span><\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #004c97;\">\u70ad\u7d20<\/span><span style=\"font-size: 15px;\">\u3068<\/span><span style=\"color: #004c97;\">\u4f1a\u8a08<\/span><span style=\"font-size: 15px;\">\u306e<\/span><span style=\"font-size: 17px;\">\u57fa\u790e\u77e5\u8b58<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6307\u6a19\u30fb\u76ee\u6a19\u306e\u958b\u793a\u3000\uff5e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3068\u5411\u304d\u5408\u3046\u4f01\u696d\u306e\u73fe\u5728\u5730\u3068\u30b4\u30fc\u30eb\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 1px solid #eb6100; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 16px; color: #4d5156;\"><strong>\u3014\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306e\u767b\u5834\u4eba\u7269\u3015<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-268803 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png\" alt=\"\" width=\"225\" height=\"282\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png 571w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2-240x300.png 240w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;background-color:#dfecf9;color:#000000;border-color:#dfecf9;\">\n\t\t<p>\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306f\u3001\u52a0\u5de5\u98df\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u55b6\u3080\u4f01\u696d\u3067\u3059\u3002<br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3067\u8cc7\u6599\u306e\u6574\u7406\u3092\u3057\u3066\u3044\u305f\u30df\u30ba\u30ce\u5ba4\u9577\u306f\u3001\u30cf\u30eb\u30ab\u3061\u3083\u3093\u306e\u624b\u5143\u306b\u3075\u3068\u76ee\u3092\u6b62\u3081\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3001\u305d\u306e\u30b9\u30de\u30fc\u30c8\u30a6\u30a9\u30c3\u30c1\u3001\u304b\u3063\u3053\u3044\u3044\u308f\u306d\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u6b69\u6570\u3092\u8a18\u9332\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3002<br \/>\n\u6700\u8fd1\u3001\u5e30\u308a\u9053\u306f\u6700\u5bc4\u308a\u99c5\u306e\u4e00\u3064\u524d\u3067\u964d\u308a\u3066\u6b69\u304f\u3093\u3067\u3059\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3072\u3087\u3063\u3068\u3057\u3066\u3001\u5c71\u767b\u308a\u30c7\u30d3\u30e5\u30fc\u306b\u5411\u3051\u3066\u4f53\u529b\u3065\u304f\u308a\u3092\u3057\u3066\u3044\u308b\u306e\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u306f\u3044\uff01<br \/>\n\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u6bce\u65e5\u306e\u6b69\u6570\u3092\u6307\u6a19\u3068\u3057\u3066\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3093\u3067\u3059\u3002<br \/>\n<span style=\"text-decoration: underline;\">\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3067\u3082\u3001\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059<\/span>\u3057\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\uff33\uff33\uff22\uff2a\u57fa\u6e96\u3067\u306f\u3001\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u6b21\u306e<span style=\"border-bottom: double 3px #b22222;\"><strong>\uff14\u8981\u7d20<\/strong><\/span>\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c14\u56de\u3011\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3000\uff5e\u5168\u4f53\u50cf\u3092\u63cf\u304f\uff14\u3064\u306e\u67f1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-232\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c14\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<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;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000<strong>\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u3000<strong>\u6226\u7565<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u2462<\/strong><\/span>\u3000<strong>\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2463<\/strong><\/span>\u3000<strong>\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><\/p>\n<\/div>\n<p><span style=\"text-decoration: underline;\">\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306e\u958b\u793a\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53c8\u306f\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3092\u8868\u3059\u6307\u6a19\u3001\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u76ee\u6a19\u3084\u305d\u306e\u9032\u6357\u72b6\u6cc1\u3092\u5177\u4f53\u7684\u306b\u793a\u3059\u3082\u306e<\/span>\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306e\u6c17\u5019\u57fa\u6e96\u306f\u3001\u6c17\u5019\u95a2\u9023\u306e\u6307\u6a19\u3068\u3057\u3066\u3001\u300c<strong>\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u7b49<\/strong>\u300d\u3068\u300c<strong>\u7523\u696d\u5225\u306e\u6307\u6a19<\/strong>\u300d\u306a\u3069\u306e\u958b\u793a\u3092\u6c42\u3081\u3066\u3044\u308b\u306e\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u300c<strong>\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u7b49<\/strong>\u300d\u306f\u3001\u3069\u3093\u306a\u7523\u696d\u306b\u5c5e\u3059\u308b\u4f01\u696d\u3067\u3082\u958b\u793a\u3059\u3079\u304d\u6307\u6a19\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u6709\u7528\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u6b21\u306e\uff17\u9805\u76ee\u304c\u3001\u300c<strong>\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u7b49<\/strong>\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\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<ul>\n<li>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa<\/li>\n<li>\u6c17\u5019\u95a2\u9023\u306e\u79fb\u884c\u30ea\u30b9\u30af<\/li>\n<li>\u6c17\u5019\u95a2\u9023\u306e\u7269\u7406\u7684\u30ea\u30b9\u30af<\/li>\n<li>\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a<\/li>\n<li>\u8cc7\u672c\u6295\u4e0b<\/li>\n<li>\u5185\u90e8\u70ad\u7d20\u4fa1\u683c<\/li>\n<li>\u5831\u916c<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\uff17\u9805\u76ee\u3082\u3042\u308b\u306e\u304b\u3002\u899a\u3048\u304d\u308c\u305d\u3046\u3082\u306a\u3044\u306a\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u9805\u76ee\u6570\u306f\u591a\u3044\u3051\u308c\u3069\u3001<span style=\"text-decoration: underline;\"><strong>\u5927\u304d\u304f\uff13\u3064\u306e\u30bf\u30a4\u30d7<\/strong>\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046<\/span>\u3067\u3059\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2160<\/span><\/strong>\u3000<strong>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u8996\u70b9\u3067\u72b6\u6cc1\u3092\u8868\u3059\u6307\u6a19<\/strong><\/p>\n<p style=\"text-indent: 15px;\">\u30fb\u30fb\u30fb\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa<\/p>\n<\/div>\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;\"><strong><span style=\"color: #b22222;\">\u2161<\/span><\/strong>\u3000<strong>\u4e3b\u306b\u8ca1\u52d9\u306e\u8996\u70b9\u3067\u72b6\u6cc1\u3092\u8868\u3059\u6307\u6a19<\/strong><\/p>\n<p style=\"text-indent: 15px;\">\u30fb\u30fb\u30fb\u6c17\u5019\u95a2\u9023\u306e\u79fb\u884c\u30ea\u30b9\u30af\u30fb\u7269\u7406\u7684\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u3001\u8cc7\u672c\u6295\u4e0b<\/p>\n<\/div>\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;\"><strong><span style=\"color: #cd853f;\">\u2162<\/span><\/strong>\u3000<strong>\u610f\u601d\u6c7a\u5b9a\u3084\u8a55\u4fa1\u306e\u3057\u304f\u307f\u306b\u304a\u3051\u308b\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3092\u8868\u3059\u6307\u6a19<\/strong><\/p>\n<p style=\"text-indent: 15px;\">\u30fb\u30fb\u30fb\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\u3001\u5831\u916c<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"color: #333399;\"><strong>\u2160<\/strong><\/span>\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306f\u6c17\u5019\u5909\u52d5\u306b\u76f4\u7d50\u3059\u308b\u6307\u6a19\u3060\u304b\u3089\u3001\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u5f53\u7136\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6c17\u5019\u57fa\u6e96\u306f\u3001\u5831\u544a\u671f\u9593\u4e2d\u306b\u751f\u6210\u3057\u305f\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u6392\u51fa\u91cf\u306f\u3069\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\u306e\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-188\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u53c2\u7167\uff09\u3092\u3001\u30b9\u30b3\u30fc\u30d7\uff11\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff14\u56de\u3011\u300cScope\uff11\u306e\u7b97\u5b9a\u306e\u3057\u304f\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-191\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u53c2\u7167\uff09\u30fb\u30b9\u30b3\u30fc\u30d7\uff12\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff15\u56de\u3011\u300cScope\uff12\u306e\u7b97\u5b9a\u306e\u3057\u304f\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-195\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u53c2\u7167\uff09\u30fb\u30b9\u30b3\u30fc\u30d7\uff13\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff16\u56de\u3011\u300cScope\uff13\u306e\u7b97\u5b9a\u306e\u3057\u304f\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-198\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u53c2\u7167\uff09\u306b\u533a\u5206\u3057\u3066\u958b\u793a\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff27\uff28\uff27\u30d7\u30ed\u30c8\u30b3\u30eb\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u6392\u51fa\u91cf\u306f\u3069\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\u306e\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-188\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u53c2\u7167\uff09\u306b\u5f93\u3063\u305f\u6e2c\u5b9a\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u300c\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u6e29\u5bfe\u6cd5\uff09\u300d\u306b\u57fa\u3065\u304f\u300c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u7b97\u5b9a\u30fb\u5831\u544a\u30fb\u516c\u8868\u5236\u5ea6\u300d<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff14\u56de\u3011\u300cScope\uff11\u306e\u7b97\u5b9a\u306e\u3057\u304f\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-191\/\" target=\"_blank\" rel=\"noopener\">\uff08\u3010\u7b2c\uff14\u56de\u3011<\/a>\u53c2\u7167\uff09\u306b\u304a\u3051\u308b\u6e2c\u5b9a\u65b9\u6cd5\u3092\u7528\u3044\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u3001\u4e00\u5b9a\u8981\u4ef6\u306e\u3082\u3068\u3067\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30b9\u30b3\u30fc\u30d7\uff12\u306b\u3064\u3044\u3066\u306f\u3001\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u57fa\u6e96\u306b\u3088\u308b\u6392\u51fa\u91cf\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u4e3b\u8981\u306a\u5229\u7528\u8005\u306e\u7406\u89e3\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u5951\u7d04\u8a3c\u66f8\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u306b\u95a2\u3059\u308b\u60c5\u5831\u3082\u958b\u793a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee3\u308f\u308a\u306b\u30de\u30fc\u30b1\u30c3\u30c8\u57fa\u6e96\u306b\u3088\u308b\u6392\u51fa\u91cf\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff15\u56de\u3011\u300cScope\uff12\u306e\u7b97\u5b9a\u306e\u3057\u304f\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-195\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u7b97\u5b9a\u306b\u6700\u3082\u9aa8\u304c\u6298\u308c\u305d\u3046\u306a\u306e\u306f\u30b9\u30b3\u30fc\u30d7\uff13\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u306d\u3002\u5f53\u793e\u3082\u30b9\u30b3\u30fc\u30d7\uff13\u306e\u7b97\u5b9a\u306b\u53d6\u308a\u7d44\u307f\u59cb\u3081\u305f\u3051\u308c\u3069\u3001\u8ab2\u984c\u306f\u591a\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u308f\u3002<br \/>\n\u5f53\u793e\u306f\uff33\uff33\uff22\uff2a\u57fa\u6e96\u304c\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u3058\u3063\u304f\u308a\u53d6\u308a\u7d44\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30b9\u30b3\u30fc\u30d7\uff13\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5e83\u7bc4\u306a\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u304b\u3089\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u308c\u304c\u5b9f\u52d9\u4e0a\u306e\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306f\u3001\u30b9\u30b3\u30fc\u30d7\uff13\u6392\u51fa\u91cf\u3092\u958b\u793a\u3057\u306a\u3044\u3053\u3068\u3082\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059<\/span>\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"color: #b22222;\"><strong>\u2161<\/strong><\/span>\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u6307\u6a19\u3092\u958b\u793a\u3059\u308b\u3093\u3060\u308d\u3046\uff1f<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><span style=\"color: #b22222;\"><strong>\u79fb\u884c\u30ea\u30b9\u30af<\/strong><\/span>\u306f\u3001\u4f4e\u70ad\u7d20\u7d4c\u6e08\u306b\u79fb\u884c\u3059\u308b\u53d6\u7d44\u307f\u304b\u3089\u751f\u3058\u308b\u30ea\u30b9\u30af\u3092\u3044\u3044\u3001\u653f\u7b56\u3084\u6cd5\u898f\u5236\u306e\u5909\u66f4\u3001\u6280\u8853\u306e\u9032\u6b69\u3001\u5e02\u5834\u306e\u52d5\u5411\u3001\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\uff08\u8a55\u5224\uff09\u306e\u5909\u5316\u306a\u3069\u306b\u3088\u3063\u3066\u640d\u5931\u3092\u88ab\u308b\u30ea\u30b9\u30af\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u7269\u7406\u7684\u30ea\u30b9\u30af<\/strong><\/span>\u306f\u3001\u6c17\u5019\u5909\u52d5\u3092\u539f\u56e0\u3068\u3059\u308b\u7269\u7406\u7684\u306a\u5f71\u97ff\uff08\u8c6a\u96e8\u3001\u5927\u578b\u53f0\u98a8\u3001\u6d77\u9762\u4e0a\u6607\u306a\u3069\uff09\u306b\u3088\u308a\u640d\u5bb3\u3092\u88ab\u308b\u30ea\u30b9\u30af\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"color: #cd853f;\"><strong>\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a<\/strong><\/span>\u306f\u3001\u6c17\u5019\u5909\u52d5\u304b\u3089\u751f\u3058\u308b\u30d7\u30e9\u30b9\u9762\u306e\u5f71\u97ff\u3092\u610f\u5473\u3057\u307e\u3059\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c11\u56de\u3011\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u306a\u305c\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-225\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c11\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u6c17\u5019\u57fa\u6e96\u3067\u306f\u3001\u79fb\u884c\u30ea\u30b9\u30af\u3084\u7269\u7406\u7684\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u8106\u5f31\u306a\u8cc7\u7523\u53c8\u306f\u4e8b\u696d\u6d3b\u52d5\u306e\u6570\u5024\u30fb\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u304b\u3001\u305d\u306e\u898f\u6a21\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u8106\u5f31\u306a\u8cc7\u7523\uff1f\u3000\u30fb\u30fb\u30fb\u305d\u3046\u3044\u3048\u3070\u3001\u3053\u3093\u306a\u958b\u793a\u4f8b\u3092\u898b\u304b\u3051\u305f\u3053\u3068\u304c\u3042\u308b\u308f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u79fb\u884c\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u8106\u5f31\u306a\u8cc7\u7523\u3092\u958b\u793a\u3059\u308b\u3082\u306e\u306a\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff08\u682a\uff09\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u3000\u6c17\u5019\u95a2\u9023\u30ec\u30dd\u30fc\u30c82025\uff08\u65e7TCFD\u958b\u793a\uff09\u3011\u3000<\/strong>\u3088\u308a\u629c\u7c8b<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff16\uff0e<\/strong>\u3000\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u70ad\u7d20\u95a2\u9023\u8cc7\u7523<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u8131\u70ad\u7d20\u793e\u4f1a\u3078\u306e\u79fb\u884c\u306b\u4f34\u3044\u3001GHG\u6392\u51fa\u91cf\u306e\u5927\u304d\u3044\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306f\u5c06\u6765\u305d\u306e\u4fa1\u5024\u304c\u5927\u304d\u304f\u4f4e\u4e0b\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u3001\u307e\u305f\u4fdd\u6709\u3092\u7d9a\u3051\u308b\u3053\u3068\u3067\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30ca\u30eb\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306e\u7d50\u679c\u306b\u3088\u308b\u3068\u3001\u4e2d\u9577\u671f\u7684\u306b\u306f\u81ea\u793e\u306e\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u76f8\u5fdc\u306e\u8ca1\u52d9\u7684\u5f71\u97ff\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\uff08\u79fb\u884c\u30ea\u30b9\u30af\uff09\u306b\u5bfe\u3057\u3066\u8106\u5f31\u306a\u8cc7\u7523\u306e\u6307\u6a19\u3068\u3057\u3066\u3001TCFD\u63d0\u8a00\u306e\u88dc\u8db3\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306e\u5b9a\u7fa9\u3092\u8e0f\u307e\u3048\u3001\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306e\u72b6\u6cc1\u3092\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">2024\u5e7412\u6708\u672b\u6642\u70b9\u3067\u306e\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306e\u7dcf\u984d\u306f\u3001\u5168\u30bb\u30af\u30bf\u30fc\u8cc7\u7523\u7dcf\u984d\u306e32.3\uff05\u306b\u76f8\u5f53\u3059\u308b\u7d045,500\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306e\u7dcf\u984d\u306f\u30012024\u5e7412\u6708\u671f\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6570\u5024\u3092\u5143\u306b\u7b97\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306e\u30ea\u30b9\u30af\u7a0b\u5ea6\u3092\u7cbe\u67fb\u3057\u305f\u4e0a\u3067\u3001\u7279\u306b\u9ad8\u30ea\u30b9\u30af\u306e\u70ad\u7d20\u95a2\u9023\u8cc7\u7523\u306b\u3064\u3044\u3066\u4e2d\u9577\u671f\u7684\u306a\u524a\u6e1b\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0a\uff0a\u4ee5\u4e0b\u7701\u7565\uff0a\uff0a<\/p>\n<\/div>\n<p>\u7269\u7406\u7684\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u305f\u3068\u3048\u3070\u3001\u6d2a\u6c34\u306b\u3088\u308b\u6d78\u6c34\u30ea\u30b9\u30af\u304c\u3042\u308b\u8cc7\u7523\u306b\u95a2\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u7269\u7406\u7684\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u8cc7\u6599\u3068\u3057\u3066\u3001\u56fd\u571f\u4ea4\u901a\u7701\u304b\u3089\u300c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/river\/shinngikai_blog\/tcfd\/index.html\" target=\"_blank\" rel=\"noopener\">\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u304a\u3051\u308b\u7269\u7406\u7684\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u624b\u5f15\u304d\uff5e\u6c17\u5019\u5909\u52d5\u3092\u8e0f\u307e\u3048\u305f\u6d2a\u6c34\u306b\u3088\u308b\u6d78\u6c34\u30ea\u30b9\u30af\u8a55\u4fa1\uff5e<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u3046\u3044\u3063\u305f\u30c1\u30e3\u30f3\u30b9\u3068\u6574\u5408\u3057\u305f\u8cc7\u7523\u53c8\u306f\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u696d\u7a2e\u306b\u3082\u3088\u308b\u3067\u3057\u3087\u3046\u3051\u308c\u3069\u3001\u305f\u3068\u3048\u3070\u74b0\u5883\u914d\u616e\u578b\u88fd\u54c1\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u306b\u95a2\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u306a\u308b\u307b\u3069\u3002\u30fb\u30fb\u30fb\u3068\u306f\u8a00\u3048\u3001\u300c<strong>\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u8106\u5f31\u306a\u8cc7\u7523\u3084\u4e8b\u696d\u6d3b\u52d5<\/strong>\u300d\u3068\u304b\u300c<strong>\u6a5f\u4f1a\u3068\u6574\u5408\u3057\u305f\u8cc7\u7523\u3084\u4e8b\u696d\u6d3b\u52d5<\/strong>\u300d\u304c\u5177\u4f53\u7684\u306b\u4f55\u3092\u6307\u3059\u306e\u304b\u3001\u660e\u78ba\u3067\u306f\u306a\u3044\u306a\u3042\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u5b9a\u7fa9\u304c\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u3057\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u306e\u3068\u304a\u308a\u306d\u3002\u5404\u4f01\u696d\u304c\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5373\u3057\u305f\u8003\u3048\u65b9\u3067\u3001\u958b\u793a\u5bfe\u8c61\u3068\u3059\u308b\u8cc7\u7523\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u306f\u305a\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u3069\u306e\u3088\u3046\u306a\u8cc7\u7523\u53c8\u306f\u4e8b\u696d\u6d3b\u52d5\u3092\u958b\u793a\u5bfe\u8c61\u3068\u3057\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u3082\u958b\u793a\u3059\u3079\u304d\u65e8<\/span>\u304c\u3001\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3044\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u8cc7\u672c\u6295\u4e0b\u306f\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304c\u3069\u306e\u7a0b\u5ea6\u6295\u8cc7\u3057\u305f\u304b\u3092\u958b\u793a\u3059\u308b\u3082\u306e\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u6295\u8cc7\u5bb6\u306f\u3001\u4f01\u696d\u304c\u305d\u306e\u305f\u3081\u306b\u3044\u304f\u3089\u6295\u8cc7\u3057\u305f\u304b\u3068\u3044\u3046\u70b9\u306b\u95a2\u5fc3\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u304b\u3089\u306d\u3002<br \/>\n\u30fb\u30fb\u30fb\u3067\u3082\u3001\u5b9f\u969b\u306b\u958b\u793a\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u3069\u3093\u306a\u6570\u5024\u3092\u96c6\u8a08\u3059\u3079\u304d\u304b\u60a9\u307f\u305d\u3046\u3002\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u3088\u3046\u306b\u660e\u78ba\u306a\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u8ff7\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3093\u3058\u3083\u306a\u3044\u304b\u3057\u3089\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3088\u306d\u3002\u3060\u304b\u3089\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u3001\u958b\u793a\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u7bc4\u56f2\u3092\u3042\u308f\u305b\u3066\u793a\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u308f\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><strong><span style=\"color: #cd853f;\">\u2162<\/span><\/strong>\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u6307\u6a19\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u3084\u8a55\u4fa1\u306e\u3057\u304f\u307f\u306b\u304a\u3051\u308b\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\uff08\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff09\u3068\u306f\u3001\u4f01\u696d\u304c\u3001\u81ea\u793e\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u5bfe\u3057\u3066\u3001\u793e\u5185\u3067\u72ec\u81ea\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u3057\u304f\u307f\u3092\u3044\u3044\u307e\u3059\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u70ad\u7d20\u3092\u8003\u616e\u3057\u3066\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u306b\u306f\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-205\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u8131\u70ad\u7d20\u306b\u5411\u3051\u305f\u793e\u5185\u30eb\u30fc\u30eb\u3067\u3042\u308b\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\u3092\u958b\u793a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u79c1\u3001\u4f53\u529b\u3065\u304f\u308a\u306e\u305f\u3081\u306b\u3001\u99c5\u3067\u30a8\u30b9\u30ab\u30ec\u30fc\u30bf\u30fc\u3092\u4f7f\u3063\u305f\u3089\u8caf\u91d1\u7bb1\u306b100\u5186\u3092\u5165\u308c\u308b\u3068\u3044\u3046\u30de\u30a4\u30fb\u30eb\u30fc\u30eb\u3092\u4f5c\u3063\u305f\u3093\u3067\u3059\u3002100\u5186\u304b\u304b\u308b\u3068\u601d\u3046\u3068\u3001\u968e\u6bb5\u3092\u7a4d\u6975\u7684\u306b\u4f7f\u3046\u3093\u3067\u3059\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\u306e\u767a\u60f3\u3068\u540c\u3058\u3060\u306d\u3002\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3001\u30b9\u30c8\u30a4\u30c3\u30af\u3060\u306a\u3042\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\u306e\u958b\u793a\u306f\u3088\u304f\u898b\u304b\u3051\u308b\u308f\u306d\u3002\u76ee\u3092\u901a\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e09\u83f1\u88fd\u92fc\uff08\u682a\uff09\u30002025\u5e74\uff13<\/strong><strong>\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3011<\/strong><\/p>\n<p>\uff08\u7b2c\uff12 \u4e8b\u696d\u306e\u72b6\u6cc1\u3000\uff12\u3010\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u3011\uff08\uff12\uff09\u6c17\u5019\u5909\u52d5\uff08TCFD\u63d0\u8a00\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\uff09\u2463 \u6307\u6a19\u3068\u76ee\u6a19\u3000\u3088\u308a\u629c\u7c8b\uff09<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><strong>\uff3b\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff08ICP\uff09\u306e\u5c0e\u5165\uff3d<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f53\u793e\u306f\u30012022\u5e74\u5ea6\u4e0b\u671f\u3088\u308a\u56fd\u5185\u4e8b\u696d\u306b\u304a\u3044\u3066ICP\u3092\u7528\u3044\u3066CO2\u524a\u6e1b\u52b9\u679c\u3092\u4eee\u60f3\u91d1\u984d\u3067\u4e0a\u4e57\u305b\u3059\u308b\u3053\u3068\u3067\u3001\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u95a2\u9023\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u63a8\u9032\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">- \u5185\u90e8\u70ad\u7d20\u4fa1\u683c\uff1a10,000\u5186\/t-CO2<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">- \u9069\u7528\u7bc4\u56f2\uff1a\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u8a2d\u5099\u6295\u8cc7<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"color: #cd853f;\"><strong>\u2162<\/strong><\/span>\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u5831\u916c\u306e\u958b\u793a\u3082\u542b\u307e\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u5f79\u54e1\u5831\u916c\u306b\u6c17\u5019\u95a2\u9023\u306e\u8a55\u4fa1\u9805\u76ee\u304c\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u958b\u793a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u300c\u7b2c\uff14 \u63d0\u51fa\u4f1a\u793e\u306e\u72b6\u6cc1\u3000\uff14\u3010\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u7b49\u3011\u300d\u306b\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u3092\u8a18\u8f09\u3059\u308b\u304b\u3089\u3001\u76f8\u4e92\u53c2\u7167\u3059\u308b\u3053\u3068\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306b\u542b\u3081\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u305d\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u3046\u3057\u305f\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u7b49\u306b\u52a0\u3048\u3001\u81ea\u793e\u306b\u95a2\u9023\u3059\u308b\u7523\u696d\u5225\u306e\u6307\u6a19\u306e\u3046\u3061\u3001\u4e3b\u306a\u3082\u306e\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u958b\u793a\u3059\u308b\u7523\u696d\u5225\u306e\u6307\u6a19\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\uff29\uff26\uff32\uff33 \uff33\uff12\u53f7\u306b\u4ed8\u5c5e\u3059\u308b\u300c<span style=\"border-bottom: double 3px #b22222;\"><strong>\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9<\/strong><\/span>\u300d\u3092\u53c2\u7167\u3057\u3001\u305d\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u300c<strong>\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9<\/strong>\u300d\u306f\u3001\uff33\uff21\uff33\uff22\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c12\u56de\u3011\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3069\u3093\u306a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u306e\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-227\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c12\u56de\u3011<\/a>\u53c2\u7167\uff09\u304c\u5143\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3088\u3002<br \/>\n\u3053\u3046\u3057\u305f\u6307\u6a19\u306e\u307b\u304b\u306b\u3001\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u76ee\u6a19\u3084\u305d\u306e\u9032\u6357\u72b6\u6cc1\u306a\u3069\u306e\u958b\u793a\u3082\u6c42\u3081\u3089\u308c\u308b\u306e\u3002\u958b\u793a\u4f8b\u3092\u898b\u308b\u3068\u30a4\u30e1\u30fc\u30b8\u304c\u308f\u304f\u3068\u601d\u3046\u308f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30aa\u30e0\u30ed\u30f3\uff08\u682a\uff09\u30002025\u5e74\uff13\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3011<\/strong><\/p>\n<p>\uff08\u7b2c\uff12 \u4e8b\u696d\u306e\u72b6\u6cc1\u3000\uff12\u3010\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u3011\uff08\uff13\uff09\u74b0\u5883\uff08\u6c17\u5019\u5909\u52d5\uff09\u306b\u95a2\u3059\u308b\u53d6\u7d44\u307f\u3000\u3088\u308a\u629c\u7c8b\uff09<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><strong>\u30fb\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\uff08Scope1\u30fb2\u30fb3\uff09<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u74b0\u5883\u5206\u91ce\u306b\u304a\u3044\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u3092\u3064\u304f\u308b\u3053\u3068\u3092\u4f01\u696d\u7406\u5ff5\u306b\u3042\u308b\u300c\u3088\u308a\u3088\u3044\u793e\u4f1a\u3092\u3064\u304f\u308b\u300d\u3053\u3068\u3068\u6349\u3048\u3066\u3044\u307e\u3059\u30022018\u5e747\u6708\u306b\u306f\u30012050\u5e74\u306bScope1\u30fb2\u306b\u3064\u3044\u3066\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u30bc\u30ed\u3092\u76ee\u6307\u3059\u300c\u30aa\u30e0\u30ed\u30f3 \u30ab\u30fc\u30dc\u30f3\u30bc\u30ed\u300d\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u91cd\u8981\u8ab2\u984c\u306e\u4e00\u3064\u306b\u300c\u8131\u70ad\u7d20\u30fb\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u306e\u5b9f\u73fe\u300d\u3092\u7279\u5b9a\u3057\u3001\u76ee\u6a19\u3092\u63b2\u3052\u3066\u305d\u306e\u9032\u6357\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u76ee\u6a19Scope1\u30fb2\u304a\u3088\u3073Scope3\u30ab\u30c6\u30b4\u30ea\u30fc11\u306b\u3064\u3044\u3066\u306fSBT\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3088\u308a\u305d\u308c\u305e\u308c\u300c1.5\u2103\u300d\u76ee\u6a19\u53ca\u3073\u300c2\u2103\u300d\u76ee\u6a19\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff1c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\uff08Scope 1\u30fb2\u30fb3\uff09\uff1e<\/strong><\/p>\n<p style=\"text-align: right;\">\uff08\u5358\u4f4d\uff1akt-CO2e\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271529\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1.png\" alt=\"\" width=\"550\" height=\"172\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1.png 1298w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1-1024x320.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1-768x240.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/tansotokaikei18-1-600x188.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76ee\u6a19\u9054\u6210\u306b\u5411\u3051\u3066\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u52b9\u7387\u306e\u6539\u5584\u3092\u7d99\u7d9a\u3057\u3066\u9032\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u81ea\u793e\u306e\u30a8\u30cd\u30eb\u30ae\u30fc\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u4e8b\u696d\u304c\u63d0\u4f9b\u3059\u308b\u518d\u30a8\u30cd\u7531\u6765\u306eJ-\u30af\u30ec\u30b8\u30c3\u30c8\u3084\u81ea\u5df1\u8a17\u9001\u306a\u3069\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u30012024\u5e74\u5ea6\u306bScope2\u306b\u3064\u3044\u3066\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u56fd\u5185\u62e0\u70b9\u306e\u30ab\u30fc\u30dc\u30f3\u30bc\u30ed\u3092\u9054\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0a\uff0a\u4ee5\u4e0b\u7701\u7565\uff0a\uff0a<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u6307\u6a19\u3068\u76ee\u6a19\u304c\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u5229\u7528\u8005\u306f\u4f01\u696d\u306e\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3084\u3001\u76ee\u6a19\u3068\u305d\u306e\u9054\u6210\u306b\u5411\u3051\u305f\u9032\u6357\u72b6\u6cc1\u3092\u5177\u4f53\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u306e\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u3067\u306f\u3001\u79c1\u306e\u5c71\u767b\u308a\u30c7\u30d3\u30e5\u30fc\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3092\u30c4\u30c1\u30e4\u3055\u3093\u306b\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u306b\u3001\u79c1\u304c\u8a2d\u5b9a\u3057\u305f\u6307\u6a19\u30fb\u76ee\u6a19\u3092\u7a4d\u6975\u7684\u306b\u958b\u793a\u3057\u3066\u3044\u304d\u307e\u3059\u306d\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u30cf\u30eb\u30ab\u3061\u3083\u3093\u306e\u610f\u6c17\u8fbc\u307f\u306f\u3082\u3046\u5341\u5206\u4f1d\u308f\u3063\u305f\u3088\uff01<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div style=\"padding: 10px; border: 2px dotted #4d5156; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #004c97;\">\uff31<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6307\u6a19\u3068\u76ee\u6a19\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u958b\u793a\u3092\u3059\u308b\u306e\uff1f<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #c53d43;\">\uff21<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u6c17\u5019\u95a2\u9023\u306e\u6307\u6a19\u306e\u958b\u793a\u3067\u306f\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u3092\u542b\u3080\uff17\u9805\u76ee\u306e\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u7b49\u304c\u4e2d\u6838\u3068\u306a\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u7523\u696d\u5225\u306e\u6307\u6a19\u306a\u3069\u306e\u958b\u793a\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u6c17\u5019\u95a2\u9023\u306e\u76ee\u6a19\u3068\u305d\u306e\u9032\u6357\u72b6\u6cc1\u306a\u3069\u3082\u958b\u793a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f4\/16\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306f\u3001\u52a0\u5de5\u98df\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u55b6\u3080\u4f01\u696d\u3067\u3059\u3002<br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u3067\u8cc7\u6599\u306e\u6574\u7406\u3092\u3057\u3066\u3044\u305f\u30df\u30ba\u30ce\u5ba4\u9577\u306f\u3001\u30cf\u30eb\u30ab\u3061\u3083\u3093\u306e\u624b\u5143\u306b\u3075\u3068\u76ee\u3092\u6b62\u3081\u307e\u3057\u305f\u3002<br \/>\n\u3010\u30df\u30ba\u30ce\u5ba4\u9577\u3011<br \/>\n\u300c\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3001\u305d\u306e\u30b9\u30de\u30fc\u30c8\u30a6\u30a9\u30c3\u30c1\u3001\u304b\u3063\u3053\u3044\u3044\u308f\u306d\uff01\u300d<br \/>\n\u3010\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3011<br \/>\n\u300c\u6b69\u6570\u3092\u8a18\u9332\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3002\u6700\u8fd1\u3001\u5e30\u308a\u9053\u306f\u6700\u5bc4\u308a\u99c5\u306e\u4e00\u3064\u524d\u3067\u964d\u308a\u3066\u6b69\u304f\u3093\u3067\u3059\u3088\u3002\u300d<br \/>\n\u3010\u30c4\u30c1\u30e4\u304f\u3093\u3011<br \/>\n\u300c\u3072\u3087\u3063\u3068\u3057\u3066\u3001\u5c71\u767b\u308a\u30c7\u30d3\u30e5\u30fc\u306b\u5411\u3051\u3066\u4f53\u529b\u3065\u304f\u308a\u3092\u3057\u3066\u3044\u308b\u306e\uff1f\u300d<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[594],"backnumber":[2444],"series":[2309],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-25 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