{"id":272926,"date":"2026-10-01T10:14:32","date_gmt":"2026-10-01T01:14:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272926"},"modified":"2026-09-30T13:45:21","modified_gmt":"2026-09-30T04:45:21","slug":"accounting-article-252","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-252\/","title":{"rendered":"\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u3000\u3010\u7b2c13\u56de\u3011\u300c\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3068\u306f\u4f55\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #0c98b7;\"><strong>\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30b3\u30c8\u30d0<span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #cd853f;\">\u63a2\u6c42<\/span><\/strong><\/h3>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-201296\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png\" alt=\"\" width=\"40\" height=\"56\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png 801w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-716x1024.png 716w\" sizes=\"(max-width: 40px) 100vw, 40px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3068\u306f\u4f55\u304b<\/strong><strong>\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u306b\u969b\u3057\u3066\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5\u306b\u304a\u3044\u3066\u3001\u4f8b\u3048\u3070\u3001\u300c\u7dcf\u5e73\u5747\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\uff09\u300d\u3068\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u3067\u306f\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306a\u3069\u304b\u3089\u306e\u5f15\u7528\u306b\u969b\u3057\u3066\u3082\u3001\u300c\u305f\u306a\u5378\u8cc7\u7523\u300d\u306e\u8868\u8a18\u3092\u300c\u68da\u5378\u8cc7\u7523\u300d\u3068\u8868\u8a18\u3057\u3066\u3044\u308b\u7b87\u6240\u304c\u3042\u308b\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d<\/strong><\/span><\/h4>\n<p>\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u539f\u4fa1\u306b\u3088\u308b\u3068\u898f\u5b9a\u3057\u3001\u6642\u4fa1\u304c\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u306f\u6642\u4fa1\u306b\u3088\u308b\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3057\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u68da\u5378\u8cc7\u7523\u306b\u4f4e\u4fa1\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u751f\u305a\u308b\u8a55\u4fa1\u640d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u4e0a\u539f\u4fa1\u306e\u5185\u8a33\u79d1\u76ee\u53c8\u306f\u55b6\u696d\u5916\u8cbb\u7528\u3068\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3059\u308b\uff08\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u7b2c\u4e09\u8cb8\u501f\u5bfe\u7167\u8868\u539f\u5247\u4e94\u306e\uff21\u3001\u6ce8\u89e3\uff08\u6ce810\uff09\u305f\u306a\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u306b\u3064\u3044\u3066\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u4f4e\u4fa1\u57fa\u6e96\u300d\u306e\u7528\u8a9e\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4f4e\u4fa1\u57fa\u6e96<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306f\u300c\u4f4e\u4fa1\u57fa\u6e96\u300d\u306e\u7528\u8a9e\u3092\u7528\u3044\u3066\u304a\u308a\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3068\u95a2\u4fc2\u8af8\u6cd5\u4ee4\u3068\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u9023\u7d9a\u610f\u898b\u66f8 \u7b2c\u56db \u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u300d\uff08\u662d\u548c37\u5e74\uff18\u6708\uff17\u65e5\u3001\u5927\u8535\u7701\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u4e2d\u9593\u5831\u544a\u3002\u4ee5\u4e0b\u300c\u9023\u7d9a\u610f\u898b\u66f8 \u7b2c\u56db\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u539f\u4fa1\u4e3b\u7fa9\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u3068\u3057\u3066\u306e\u4f4e\u4fa1\u4e3b\u7fa9\u3092\u5bb9\u8a8d\u3057\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\uff08\u300c\u9023\u7d9a\u610f\u898b\u66f8 \u7b2c\u56db\u300d\u7b2c\u4e00\u3001\u4e00\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u9023\u7d9a\u610f\u898b\u66f8 \u7b2c\u56db\u300d\u306f\u3001\u305d\u306e\u300c\u4e09\u3000\u4f4e\u4fa1\u57fa\u6e96\u300d\u306e\u300c\uff11\u3000\u539f\u4fa1\u6642\u4fa1\u6bd4\u8f03\u4f4e\u4fa1\u6cd5\u300d\u306b\u304a\u3044\u3066\u3001\u4f4e\u4fa1\u4e3b\u7fa9\u3092\u5177\u4f53\u7684\u306b\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u8a55\u4fa1\u57fa\u6e96\u3092\u4f4e\u4fa1\u57fa\u6e96\u3068\u540d\u4ed8\u3051\u308b\u3068\u3057\u3001\u4f4e\u4fa1\u57fa\u6e96\u306f\u3001\u4fa1\u683c\u5909\u52d5\u306b\u57fa\u3065\u3044\u3066\u3001\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u304c\u6642\u4fa1\u3092\u8d85\u3048\u308b\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u3068\u3057\u3001\u53d6\u5f97\u539f\u4fa1\u304c\u6642\u4fa1\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u3068\u3059\u308b\u8a55\u4fa1\u57fa\u6e96\u3067\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\uff08\u300c\u9023\u7d9a\u610f\u898b\u66f8 \u7b2c\u56db\u300d\u7b2c\u4e00\u3001\u4e09\u3001\uff11\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u898f\u5b9a\u3092\u8e0f\u307e\u3048\u3001\u304b\u3064\u3066\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u3001\u300c\u4f4e\u4fa1\u57fa\u6e96\u300d\u3084\u300c\u4f4e\u4fa1\u6cd5\u300d\u306e\u8a18\u8f09\u304c\u898b\u3089\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868<\/strong><\/span><\/h4>\n<p>2006\u5e74\uff17\u6708\uff15\u65e5\u306b\u3001\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff19\u53f7\u3002\u4ee5\u4e0b\u300c\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\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-bottom: -3px;\"><strong>\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u901a\u5e38\u306e\u8ca9\u58f2\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>7.<\/strong>\u3000\u901a\u5e38\u306e\u8ca9\u58f2\u76ee\u7684\uff08\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306e\u88fd\u9020\u76ee\u7684\u3092\u542b\u3080\u3002\uff09\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u4e0b\u843d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u539f\u4fa1\u3068\u5f53\u8a72\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/summary_inventories.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u300d\u3067\u306f\u3001\u300c\u4f4e\u4fa1\u6cd5\u306e\u5f37\u5236\u9069\u7528\u306b\u3064\u3044\u3066\u300d\u3068\u8ad6\u70b9\u306e\u9805\u76ee\u3092\u793a\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u30b3\u30e1\u30f3\u30c8\u3078\u306e\u5bfe\u5fdc\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\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=\"text-indent: 15px; margin-bottom: 3px;\">\u4f4e\u4fa1\u6cd5\u3078\u306e\u4e00\u672c\u5316\u306f\u2460\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304d\u5e33\u7c3f\u4fa1\u984d\u306e\u5207\u4e0b\u3052\u3092\u6c42\u3081\u308b\u8fd1\u5e74\u6574\u5099\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u3059\u308b\u3053\u3068\u3001\u2461\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u308b\u304c\u3001\u3053\u306e\u7d50\u679c\u3001\u6295\u8cc7\u5bb6\u306b\u3088\u308b\u53ce\u76ca\u529b\u306e\u628a\u63e1\u306b\u5f79\u7acb\u3064\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u516c\u958b\u8349\u6848\u306e\u8003\u3048\u65b9\u306e\u898b\u76f4\u3057\u306f\u4e0d\u8981\u3068\u8003\u3048\u308b\u3002<\/p>\n<\/div>\n\u3053\u306e\u305f\u3081\u3001\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5f8c\u3001\u79c1\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f4e\u4fa1\u6cd5\u300d\u3068\u8a18\u8f09\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3066\u3044\u305f\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u3067\u793a\u3055\u308c\u305f\u8003\u3048\u65b9\u306f\u300c\u539f\u4fa1\u6cd5\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u306f\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\uff08\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u306f\u7b46\u8005\u304c\u633f\u5165\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-bottom: -3px;\"><strong>\uff08\u68da\u5378\u8cc7\u7523\u306e\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u8003\u3048\u65b9\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>36.<\/strong>\u3000\u3053\u308c\u307e\u3067\u306e\u4f4e\u4fa1\u6cd5\u3092\u539f\u4fa1\u6cd5\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u3068\u4f4d\u7f6e\u4ed8\u3051\u308b\u8003\u3048\u65b9\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u57fa\u6e96\u306e\u672c\u8cea\u3092\u3001\u540d\u76ee\u4e0a\u306e\u53d6\u5f97\u539f\u4fa1\u3067\u636e\u3048\u7f6e\u304f\u3053\u3068\u306b\u3042\u308b\u3068\u3044\u3046\u7406\u89e3\u306b\u57fa\u3065\u3044\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u3001<span style=\"text-decoration: underline;\">\u53d6\u5f97\u539f\u4fa1\u57fa\u6e96\u306f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u3068\u3044\u3046\u610f\u5473\u306b\u304a\u3044\u3066\u306e\u6709\u7528\u306a\u539f\u4fa1\u3001\u3059\u306a\u308f\u3061\u56de\u53ce\u53ef\u80fd\u306a\u539f\u4fa1\u3060\u3051\u3092\u7e70\u308a\u8d8a\u305d\u3046\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3068\u307f\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/span>\u3002\u307e\u305f\u3001\u4eca\u65e5\u3067\u306f\u3001\u4f8b\u3048\u3070\u3001\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u3084\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u56de\u53ce\u53ef\u80fd\u306a\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u5e83\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u305d\u306e\u305f\u3081\u3001\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u54c1\u8cea\u4f4e\u4e0b\u3084\u9673\u8150\u5316\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u9650\u3089\u305a\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<span style=\"text-decoration: underline;\">\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u7c3f\u4fa1\u5207\u4e0b\u3052\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u57fa\u6e96\u306e\u4e0b\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u53cd\u6620\u3055\u305b\u308b<\/span>\u3088\u3046\u306b\u3001\u904e\u5927\u306a\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u5c06\u6765\u306b\u640d\u5931\u3092\u7e70\u308a\u5ef6\u3079\u306a\u3044\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002\u68da\u5378\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u304c\u5f53\u521d\u306e\u4e88\u60f3\u3088\u308a\u3082\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u56de\u53ce\u53ef\u80fd\u306a\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u7684\u78ba\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u306e\u8a18\u8f09\u3078<\/strong><\/span><\/h4>\n<p>\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u3067\u793a\u3055\u308c\u305f\u8003\u3048\u65b9\u304c\u300c\u539f\u4fa1\u6cd5\u300d\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5\u306e\u8a18\u8f09\u306f\u3001\u305d\u308c\u307e\u3067\u306e\u300c\u4f4e\u4fa1\u6cd5\u300d\u304b\u3089\u300c\u539f\u4fa1\u6cd5\u300d\u3078\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u304a\u305d\u3089\u304f\u3001\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u65b9\u304c\u300c\u4f4e\u4fa1\u6cd5\u3078\u306e\u4e00\u672c\u5316\u300d\u306b\u306a\u308b\u3068\u89e3\u3057\u3066\u3044\u305f\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u305d\u308c\u304c\u300c\u539f\u4fa1\u6cd5\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u5f8c\u9000\u3059\u308b\u3088\u3046\u306b\u898b\u3048\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u3067\u793a\u3055\u308c\u305f\u8003\u3048\u65b9\u304c\u300c\u539f\u4fa1\u6cd5\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u524d\u8ff0\u3057\u305f\u540c\u4f1a\u8a08\u57fa\u6e9636\u9805\u306e\u898f\u5b9a\u306b\u9451\u307f\u3066\u3001\u5192\u982d\u8a18\u8f09\u306e\u3088\u3046\u306b\u3001\u4f8b\u3048\u3070\u3001\u300c\u7dcf\u5e73\u5747\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\uff09\u300d\u3068\u3057\u3066\u3001\u300c\u539f\u4fa1\u6cd5\u300d\u306b\u5bfe\u3059\u308b\u30ab\u30c3\u30b3\u66f8\u304d\u3068\u3057\u3066\u3001\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3092\u52a0\u3048\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e9636\u9805\u3067\u306f\u3001\u300c\u3053\u308c\u307e\u3067\u306e\u4f4e\u4fa1\u6cd5\u3092\u539f\u4fa1\u6cd5\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u3068\u4f4d\u7f6e\u4ed8\u3051\u308b\u8003\u3048\u65b9\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u57fa\u6e96\u306e\u672c\u8cea\u3092\u3001\u540d\u76ee\u4e0a\u306e\u53d6\u5f97\u539f\u4fa1\u3067\u636e\u3048\u7f6e\u304f\u3053\u3068\u306b\u3042\u308b\u3068\u3044\u3046\u7406\u89e3\u306b\u57fa\u3065\u3044\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u4f1a\u8a08\u5b66\u306b\u304a\u3044\u3066\u3001\u539f\u4fa1\u6cd5\u3068\u4f4e\u4fa1\u6cd5\u306e\u95a2\u4fc2\u306e\u6574\u7406\u306e\u4ed5\u65b9\u306f\u8ad6\u8005\u306b\u3088\u3063\u3066\u69d8\u3005\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u305d\u308c\u3067\u3082\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u3068\u3057\u3066\u306f\u3001\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u3001\u304b\u3064\u3066\u306e\u300c\u4f4e\u4fa1\u6cd5\u300d\u306e\u8003\u3048\u65b9\u3068\u7570\u306a\u308b\u3082\u306e\u3068\u6574\u7406\u3059\u3079\u304d\u3068\u89e3\u3055\u308c\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/kichu_20251016_16.pdf\" target=\"_blank\" rel=\"noopener\">\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff19\u53f7\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u898b\u89e3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u306b\u969b\u3057\u3066\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5\u306b\u304a\u3044\u3066\u3001\u4f8b\u3048\u3070\u3001\u300c\u7dcf\u5e73\u5747\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\uff09\u300d\u3068\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u3042\u308b\u3002<br \/>\n\u3053\u306e\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u300c\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\u306e\u65b9\u6cd5\u300d\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<br \/>\n\u306a\u304a\u3001\u672c\u7a3f\u3067\u306f\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306a\u3069\u304b\u3089\u306e\u5f15\u7528\u306b\u969b\u3057\u3066\u3082\u3001\u300c\u305f\u306a\u5378\u8cc7\u7523\u300d\u306e\u8868\u8a18\u3092\u300c\u68da\u5378\u8cc7\u7523\u300d\u3068\u8868\u8a18\u3057\u3066\u3044\u308b\u7b87\u6240\u304c\u3042\u308b\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[362,505,159],"backnumber":[2478],"series":[788],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-10-08 12:55:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272926"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272926"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272926\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272926"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272926"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}