{"id":272375,"date":"2026-04-23T10:15:01","date_gmt":"2026-04-23T01:15:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272375"},"modified":"2026-04-21T20:05:44","modified_gmt":"2026-04-21T11:05:44","slug":"lease-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-44\/","title":{"rendered":"\u3010\u65b0\u57fa\u6e96\u5bfe\u5fdc\u7248\u3011\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u300d\uff5e\u201c\u30ec\u30f3\u30bf\u30eb\u201d\u3084\u201c\u8cfc\u5165\u201d\u3068\u306e\u9055\u3044\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fdfbf6; border: 2px solid #EBE4D5; border-radius: 20px; padding: 40px 20px; max-width: 700px; margin: 20px auto; text-align: center; box-shadow: 0 4px 15px rgba(0,0,0,0.04); font-family: 'Hiragino Maru Gothic ProN', 'Quicksand', 'Meiryo', sans-serif; color: #000000; line-height: 1.6;\">\n<div style=\"margin-bottom: 15px;\"><span style=\"color: #666699; font-size: 0.9em; font-weight: bold; letter-spacing: 1px;\">\u3010\u65b0\u57fa\u6e96\u5bfe\u5fdc\u7248\u3011<\/span><br \/>\n<span style=\"display: inline-block; background-color: #e2e8c0; color: #5c634b; padding: 4px 18px; border-radius: 20px; font-size: 0.9em; margin-top: 10px; font-weight: bold; margin-bottom: -5px;\">\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009<\/span><\/div>\n<h2 style=\"font-size: 1.8em; margin: 25px 0; border: none; background: none; padding: 0; font-weight: bold; color: #000000;\">\u30ea\u30fc\u30b9<span style=\"font-size: 24px;\">\u306e<\/span><span style=\"color: #d48a6a;\">\u4f1a\u8a08<\/span><span style=\"font-size: 24px;\">\u3068<\/span><span style=\"color: #82a284;\">\u7a0e\u52d9<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-272389\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0.png\" alt=\"\" width=\"60\" height=\"46\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0.png 4197w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-300x228.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-1024x777.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-768x583.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-1536x1166.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-2048x1554.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinlease0-600x455.png 600w\" sizes=\"(max-width: 60px) 100vw, 60px\" \/><\/p>\n<div style=\"font-size: 1.2em; font-weight: bold; margin-bottom: 15px; color: #000000;\">\u3010\u7b2c\uff11\u56de\u3011<\/div>\n<h3 style=\"font-size: 1.4em; margin: 15px 0 25px; border: none; background: none; padding: 0; font-weight: bold; color: #000000;\">\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u300d<\/h3>\n<div style=\"border-top: 2px dotted #DCD3C6; border-bottom: 2px dotted #DCD3C6; padding: 15px 10px; margin: 0 auto 30px; display: inline-block; max-width: 80%; color: #000000;\">\u301c\u201c\u30ec\u30f3\u30bf\u30eb\u201d\u3084\u201c\u8cfc\u5165\u201d\u3068\u306e\u9055\u3044\u301c<\/div>\n<div style=\"text-align: right; font-size: 0.95em; color: #736b65; margin-top: 10px; padding-right: 5%;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<span style=\"font-size: 1.3em; font-weight: bold; display: inline-block; margin-top: 5px; color: #000000;\">\u559c\u591a \u5f18\u7f8e<\/span><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #c1da9b; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #c1da9b;\"><span style=\"font-size: 13px;\">\u25c6<span style=\"color: #cd853f;\">\u25c7<\/span>\u25c6<span style=\"color: #cd853f;\">\u25c7<\/span><span style=\"font-size: 15px;\">\u25c6<\/span><span style=\"color: #cd853f;\">\u25c7<\/span><\/span><\/span>\u9023\u8f09\u958b\u59cb\u306b\u3042\u305f\u3063\u3066<span style=\"color: #c1da9b;\"><span style=\"font-size: 13px;\"><span style=\"color: #cd853f;\">\u25c7<\/span><span style=\"font-size: 15px;\">\u25c6<\/span><span style=\"color: #cd853f;\">\u25c7<\/span>\u25c6<span style=\"color: #cd853f;\">\u25c7<\/span>\u25c6<\/span><\/span><\/strong><\/h4>\n<p style=\"text-align: center; margin-top: -10px;\"><strong>\uff5e<span style=\"color: #b22222;\">\u300c\u30ea\u30fc\u30b9\u300d\u3063\u3066\u306a\u306b\uff1f<\/span>\uff5e<\/strong><\/p>\n<p>\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u300c\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u300c\u3053\u308c\u306f<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u30ea\u30fc\u30b9\u3060\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u610f<\/span>\u3057\u3066\u306d\u3002\u300d<\/p>\n<p>\u7b46\u8005\u304c\u65b0\u5352\u3067\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u305f\u6642\u3001\u8cc7\u6599\u3092\u6301\u3063\u305f\u4e0a\u53f8\u304b\u3089\u305d\u3046\u58f0\u3092\u304b\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f53\u6642\u3001\u7b46\u8005\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u62c5\u5f53\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u767b\u9332\u3084\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4f1d\u7968\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u304f\u3060\u3055\u3063\u3066\u3044\u308b\u65b9\u306b\u306f\u3001\u540c\u3058\u3088\u3046\u306a\u7d4c\u9a13\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u5f53\u6642\u306e\u7b46\u8005\u306e\u3088\u3046\u306b\u307e\u3060\u30ea\u30fc\u30b9\u306b\u306a\u3058\u307f\u306e\u306a\u3044\u7d4c\u7406\u5b9f\u52d9\u62c5\u5f53\u8005\u306e\u65b9\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u4e00\u304b\u3089\u5b66\u3073\u305f\u3044\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u57fa\u790e\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u9023\u8f09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u306f\u30012024\u5e74\uff19\u6708\u306b<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards\/y2024\/2024-0913.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u516c\u8868<\/a>\u3055\u308c\u3001\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u4eca\u56de\u306e\u9023\u8f09\u3067\u306f\u3001\u4eca\u307e\u3067\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u306e\u5909\u66f4\u70b9\u3082\u542b\u3081\u3066\u3001\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305a\u3001\u3010\u7b2c\uff11\u56de\u3011\u3068\u306a\u308b\u4eca\u56de\u306f\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d<\/span>\u3057\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u30ec\u30f3\u30bf\u30eb\u3084\u8cfc\u5165\u3068\u306e\u9055\u3044<\/span>\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #b22222;\"><strong>\uff11\u3000\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9<\/strong><\/span><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7b2c\uff16\u9805\u3067\u306f\u3001\u30ea\u30fc\u30b9\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\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>\u300c\u30ea\u30fc\u30b9\u300d\u3068\u306f\u3001\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n\u96e3\u3057\u304f\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u304c\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u30ea\u30fc\u30b9\u306f\u300c\u4e00\u5b9a\u671f\u9593\u3001\u304a\u91d1\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u3082\u306e\u3092\u4f7f\u3046\u6a29\u5229\u3092\u3082\u3089\u3046\uff0f\u3042\u3052\u308b\u7d04\u675f\u300d\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u30ea\u30fc\u30b9\u306f\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u3082\u306e\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u4eba\u3068\u5b9f\u969b\u306b\u4f7f\u3063\u3066\u3044\u308b\u4eba\u304c\u7570\u306a\u308b<\/span>\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u6c11\u6cd5\u7b2c601\u6761\u3067\u306f\u3001\u300c\u8cc3\u8cb8\u501f\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u7269\u306e\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u76f8\u624b\u65b9\u306b\u3055\u305b\u308b\u3053\u3068\u3092\u7d04\u3057\u3001\u76f8\u624b\u65b9\u304c\u3053\u308c\u306b\u5bfe\u3057\u3066\u305d\u306e\u8cc3\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u53ca\u3073\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u7269\u3092\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306b\u8fd4\u9084\u3059\u308b\u3053\u3068\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30ea\u30fc\u30b9\u306f\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u6c11\u6cd5\u4e0a\u306e\u8cc3\u8cb8\u501f\u306e\u4e00\u7a2e<\/span>\u3068\u3057\u3066\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<!--more--><\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300a\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306e\u30a4\u30e1\u30fc\u30b8\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-272378\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1.png\" alt=\"\" width=\"300\" height=\"317\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1.png 835w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1-284x300.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1-768x810.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-1-600x633.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #b22222;\"><strong>\uff12\u3000\u30ea\u30fc\u30b9\u3068\u30ec\u30f3\u30bf\u30eb\u306e\u9055\u3044<\/strong><\/span><\/h4>\n<p>\u300c\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30ec\u30f3\u30bf\u30eb\u300d\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u540c\u3058\u610f\u5473\u306e\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u3002<\/p>\n<p>\u78ba\u304b\u306b\u30ea\u30fc\u30b9\u3082\u30ec\u30f3\u30bf\u30eb\u3082\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u7269\u4ef6<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u3067\u306f\u3001\u501f\u624b\u304c\u5bfe\u8c61\u7269\u4ef6\u3092\u9078\u3076\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3001\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5668\u5177\u5099\u54c1\u306a\u3069\u7269\u4ef6\u3082\u5e45\u5e83\u3044\u3067\u3059\u3002\u4e00\u65b9\u3001\u30ec\u30f3\u30bf\u30eb\u306f\u7e70\u308a\u8fd4\u3057\u4f7f\u3048\u308b\u6c4e\u7528\u6027\u304c\u9ad8\u3044\u3082\u306e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8cb8\u624b\u304c\u9078\u3093\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5951\u7d04\u671f\u9593<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u306f\u6bd4\u8f03\u7684\u9577\u671f\u9593\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u30ec\u30f3\u30bf\u30eb\u306f\u534a\u65e5\u30fb\uff11\u9031\u9593\u7a0b\u5ea6\u306a\u3069\u77ed\u671f\u9593\u306b\u306a\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u501f\u624b<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u306f\u4e8b\u696d\u8005\u304c\u591a\u304f\u3001\u30ec\u30f3\u30bf\u30eb\u306f\u4e8b\u696d\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u306b\u3088\u3063\u3066\u306f\u500b\u4eba\u304c\u501f\u624b\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4fdd\u5b88\u7ba1\u7406<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5951\u7d04\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u30ea\u30fc\u30b9\u306f\u501f\u624b\u81ea\u8eab\u304c\u7ba1\u7406\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u304c\u591a\u304f\u3001\u30ec\u30f3\u30bf\u30eb\u306f\u8cb8\u624b\u304c\u7ba1\u7406\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6240\u6709\u6a29<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u3069\u3061\u3089\u3082\u8cb8\u624b\uff08\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u4f1a\u793e\u3001\u30ec\u30f3\u30bf\u30eb\u306f\u30ec\u30f3\u30bf\u30eb\u4f1a\u793e\uff09\u306b\u6240\u6709\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5951\u7d04\u6e80\u4e86\u6642\u306e\u51e6\u7406<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u3082\u3001\u30ec\u30f3\u30bf\u30eb\u3082\u3001\u7d42\u4e86\u3059\u308b\u3068\u7269\u4ef6\u306f\u8cb8\u624b\u306b\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30ea\u30fc\u30b9\u306f\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u5951\u7d04\u6e80\u4e86\u6642\u306b\u501f\u624b\u304c\u8cb7\u3044\u53d6\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30ea\u30fc\u30b9\u3068\u30ec\u30f3\u30bf\u30eb\u306e\u4e3b\u306a\u9055\u3044\u3068\u3057\u3066\u306f\u3001\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u7269\u4ef6\u3092\u8ab0\u304c\u9078\u3076\u304b<\/span>\u300d\u3068\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u5951\u7d04\u671f\u9593\u306e\u9577\u77ed<\/span>\u300d\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u30ea\u30fc\u30b9\u306f\u501f\u624b\u304c\u7269\u4ef6\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u3001\u501f\u624b\u4ee5\u5916\u306e\u4eba\u304c\u5fc5\u8981\u3068\u3057\u306a\u3044\u7279\u6b8a\u306a\u6a5f\u68b0\u88c5\u7f6e\u306a\u3069\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u501f\u624b\u4ee5\u5916\u306e\u4eba\u304c\u5fc5\u8981\u3068\u3057\u306a\u3044\u305f\u3081\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u6e80\u4e86\u6642\u306b\u501f\u624b\u304c\u5b89\u304f\u8cb7\u3044\u53d6\u308b\u6a29\u5229\u3092\u6700\u521d\u304b\u3089\u3064\u3051\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30ec\u30f3\u30bf\u30eb\u306e\u5834\u5408\u306f\u6c4e\u7528\u6027\u304c\u9ad8\u3044\u3082\u306e\u304c\u591a\u304f\u3001\u501f\u624b\u304c\u4f7f\u3063\u305f\u5f8c\u3082\u4ed6\u306e\u4eba\u304c\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u30ec\u30f3\u30bf\u30ab\u30fc\u3084\u30b7\u30a7\u30a2\u30b5\u30a4\u30af\u30eb\u304c\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #b22222;\"><strong>\uff13\u3000\u30ea\u30fc\u30b9\u3068\u8cfc\u5165\uff08\u9280\u884c\u501f\u5165\u3001\u5272\u8ce6\u8ca9\u58f2\uff09\u306e\u9055\u3044<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u3001<span style=\"border-bottom: double 3px #666699;\">\u30ea\u30fc\u30b9<\/span>\u3068<span style=\"border-bottom: double 3px #cd5c5c;\">\u8cfc\u5165<\/span>\u306e\u9055\u3044\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u4e21\u8005\u306e\u4e00\u756a\u5927\u304d\u306a\u9055\u3044\u306f<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u6240\u6709\u6a29\u304c\u8ab0\u306b\u3042\u308b\u304b<\/span>\u3067\u3059\u3002<span style=\"border-bottom: double 3px #666699;\">\u30ea\u30fc\u30b9<\/span>\u306f\u8cb8\u624b\uff08\u30ea\u30fc\u30b9\u4f1a\u793e\uff09\u306b\u3001<span style=\"border-bottom: double 3px #cd5c5c;\">\u8cfc\u5165<\/span>\u306f\u8cb7\u4e3b\u306b\u3001\u305d\u308c\u305e\u308c\u6240\u6709\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300a<span style=\"border-bottom: double 3px #666699;\">\u30ea\u30fc\u30b9<\/span>\u306e\u30a4\u30e1\u30fc\u30b8\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-272379\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2.png\" alt=\"\" width=\"550\" height=\"206\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2.png 1721w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2-1024x383.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2-768x287.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2-1536x575.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-2-600x225.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300a<span style=\"border-bottom: double 3px #cd5c5c;\">\u8cfc\u5165<\/span>\u306e\u30a4\u30e1\u30fc\u30b8\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-272380\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3.png\" alt=\"\" width=\"550\" height=\"205\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3.png 1703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3-1024x382.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3-768x286.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3-1536x573.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/sinleace1-3-600x224.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u7279\u306b\u30ea\u30fc\u30b9\u3068\u3088\u304f\u4f3c\u3066\u3044\u308b\u8cfc\u5165\u65b9\u6cd5\u306f\u3001\u5272\u8ce6\u8ca9\u58f2\u3068\u9280\u884c\u501f\u5165\u3057\u305f\u8cc7\u91d1\u3067\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3067\u3059\u3002\u3053\u306e\uff13\u3064\u306f\u3069\u308c\u3082\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u7269\u4ef6\u306e\u8010\u7528\u5e74\u6570\u306e\u5168\u671f\u9593\u306b\u308f\u305f\u308a\u3001\u7269\u4ef6\u4f7f\u7528\u8005\u304c\u5bfe\u8c61\u7269\u4ef6\u3092\u4f7f\u7528\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/span>\u3067\u3059\u3002\u307e\u305f\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u652f\u6255\u3044\u304c\u4e00\u62ec\u3067\u306f\u306a\u304f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u6bce\u6708\u5b9a\u984d\u3092\u652f\u6255\u3044\u3001\u5272\u8ce6\u8ca9\u58f2\u3067\u306f\u8ca9\u58f2\u4f1a\u793e\u3078\u7279\u5b9a\u306e\u91d1\u984d\u3092\u5206\u5272\u3057\u3066\u652f\u6255\u3044\u3001\u9280\u884c\u501f\u5165\u306e\u5834\u5408\u306f\u9280\u884c\u304b\u3089\u5168\u984d\u501f\u5165\u3092\u3057\u305f\u5f8c\u306b\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u3001\u9280\u884c\u3068\u6c7a\u3081\u305f\u65b9\u6cd5\u3067\u501f\u5165\u91d1\u3092\u9280\u884c\u3078\u8fd4\u6e08\u3059\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p>\u5272\u8ce6\u8ca9\u58f2\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee3\u91d1\u5b8c\u6e08\u307e\u3067\u306f\u58f2\u4e3b\u306b\u6240\u6709\u6a29\u304c\u7559\u4fdd\u3055\u308c\u308b\u305f\u3081\u3001\u6240\u6709\u6a29\u304c\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u3042\u308b\u30ea\u30fc\u30b9\u3068\u5c11\u3057\u4f3c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u4e00\u65b9\u3067\u3001\u5951\u7d04\u6e80\u4e86\u6642\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u3067\u306f\u7269\u4ef6\u3092\u30ea\u30fc\u30b9\u4f1a\u793e\u3078\u8fd4\u9084\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u5272\u8ce6\u8ca9\u58f2\u3067\u306f\u6240\u6709\u6a29\u306e\u7559\u4fdd\u304c\u89e3\u9664\u3055\u308c\u3066\u3001\u6240\u6709\u6a29\u304c\u8cb7\u4e3b\u306b\u5909\u308f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9280\u884c\u501f\u5165\u3057\u305f\u8cc7\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3068\u30ea\u30fc\u30b9\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u62c5\u4fdd\u306e\u8a2d\u5b9a\u3067\u3059\u3002\u9280\u884c\u501f\u5165\u3067\u306f\u3001\u9280\u884c\u306b\u62c5\u4fdd\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30ea\u30fc\u30b9\u3067\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u62c5\u4fdd\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u9280\u884c\u501f\u5165\u306e\u5834\u5408\u306f\u62c5\u4fdd\u7269\u4ef6\u306e\u8abf\u67fb\u306a\u3069\u3067\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u4e00\u65b9\u3001\u30ea\u30fc\u30b9\u306f\u6bd4\u8f03\u7684\u624b\u7d9a\u306a\u3069\u304c\u7c21\u5358\u3067\u5951\u7d04\u7de0\u7d50\u307e\u3067\u306e\u6642\u9593\u304c\u77ed\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u30fb\u5272\u8ce6\u8ca9\u58f2\u30fb\u9280\u884c\u501f\u5165\u3057\u305f\u8cc7\u91d1\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u304c\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff08\u8cc7\u91d1\u8abf\u9054\uff09\u306e\u610f\u5473\u5408\u3044\u3092\u6301\u3064<\/span>\u3053\u3068\u304c\u591a\u3044\u3068\u3044\u3048\u307e\u3059\u3002\u3064\u307e\u308a\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u3069\u308c\u3082\u81ea\u5df1\u8cc7\u91d1\u3067\u4e00\u62ec\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u53b3\u3057\u3044\u3001\u53c8\u306f\u3001\u8cc7\u91d1\u306b\u4f59\u88d5\u3092\u6301\u305f\u305b\u308b\u305f\u3081\u306a\u3069\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u305f\u3081\u306b\u63a1\u7528<\/span>\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\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>\u300c\u3010\u65b0\u57fa\u6e96\u5bfe\u5fdc\u7248\u3011\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u300c\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<br \/>\n\u300c\u3053\u308c\u306f\u30ea\u30fc\u30b9\u3060\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u610f\u3057\u3066\u306d\u3002\u300d<br \/>\n\u7b46\u8005\u304c\u65b0\u5352\u3067\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u305f\u6642\u3001\u8cc7\u6599\u3092\u6301\u3063\u305f\u4e0a\u53f8\u304b\u3089\u305d\u3046\u58f0\u3092\u304b\u3051\u3089\u308c\u307e\u3057\u305f\u3002<br \/>\n\u5f53\u6642\u3001\u7b46\u8005\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u62c5\u5f53\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e\u767b\u9332\u3084\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4f1d\u7968\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u304f\u3060\u3055\u3063\u3066\u3044\u308b\u65b9\u306b\u306f\u3001\u540c\u3058\u3088\u3046\u306a\u7d4c\u9a13\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u672c\u9023\u8f09\u3067\u306f\u3001\u5f53\u6642\u306e\u7b46\u8005\u306e\u3088\u3046\u306b\u307e\u3060\u30ea\u30fc\u30b9\u306b\u306a\u3058\u307f\u306e\u306a\u3044\u7d4c\u7406\u5b9f\u52d9\u62c5\u5f53\u8005\u306e\u65b9\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u4e00\u304b\u3089\u5b66\u3073\u305f\u3044\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u57fa\u790e\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u9023\u8f09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,178,167,182,290,232],"tags":[476,475,723],"backnumber":[2449],"series":[2493],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-17 04:57:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272375"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272375"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272375\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272375"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272375"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}