{"id":29950,"date":"2013-11-21T10:15:54","date_gmt":"2013-11-21T01:15:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=29950"},"modified":"2014-03-28T15:24:26","modified_gmt":"2014-03-28T06:24:26","slug":"reorganization-article-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reorganization-article-3\/","title":{"rendered":"\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u70b9\u3068\u5b9f\u52d9\u5bfe\u5fdc\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d\uff5e\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u306b\u95a2\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u70b9\u3068\u5b9f\u52d9\u5bfe\u5fdc<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u2460<span style=\"font-size: 1em;\">\u300d<\/span><\/h4>\n<h5 style=\"text-align: center;\">\uff5e\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u306b\u95a2\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\uff5e<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb<strong>\u3000\u5e03\u65bd\u3000\u4f38\u7ae0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u6ce8\uff09\u672c\u9023\u8f09\u8a18\u4e8b\u306b\u304a\u3044\u3066\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u5e73\u621025\u5e74\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u306e\u3046\u3061\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u306b\u95a2\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u89e3\u8aac\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a2d\u4f8b\u3092\u3082\u3068\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u884c\u3046\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25cfX1\u5e74\uff13\u6708\u671f\uff65\uff65\uff65\u671f\u672b\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u53d6\u5f97\uff0860\uff05\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25cfX2\u5e74\uff13\u6708\u671f\uff65\uff65\uff65\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6301\u5206\u6bd4\u7387\u3092\u7dad\u6301\uff0860\uff05\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25cfX3\u5e74\uff13\u6708\u671f\uff65\uff65\uff65\u671f\u9996\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\uff0860\uff05\u2192100\uff05\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6587\u4e2d\u3001\u300c\u6539\u6b63\u524d\uff08\u5f8c\uff09\u4ed5\u8a33\u25cb\u300d\u306f\u3001\u8a2d\u4f8b\u4e2d\u306e\u300c\u6539\u6b63\u524d\uff08\u5f8c\uff09\u4f1a\u8a08\u57fa\u6e96\u300d\u6b04\u306e\u4ed5\u8a33No.\u3092\u793a\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\uff08\u6ce8\uff09<br \/>\n\u672c\u89e3\u8aac\u3067\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306e\u7d44\u7e54\u518d\u7de8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u6bd4\u8f03\u3092\u901a\u3057\u3066\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5185\u5bb9\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u5e73\u621025\u5e74\u6539\u6b63\u3067\u306f\u3001\u8868\u793a\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff08\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u63a7\u9664\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff09\u3084\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\uff08\u5c11\u6570\u682a\u4e3b\u6301\u5206\uff09\u7b49\u306e\u8868\u793a\uff09\u306b\u3064\u3044\u3066\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4f1a\u8a08\u51e6\u7406\u305d\u306e\u3082\u306e\u306b\u306f\u76f4\u63a5\u5f71\u97ff\u306f\u306a\u3044\u305f\u3081\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u6539\u6b63\u524d\u4f1a\u8a08\u57fa\u6e96\u306e\u89e3\u8aac\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u3082\u3001\u6539\u6b63\u5f8c\u306e\u540d\u79f0\u7b49\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u8aac\u660e\u306e\u7c21\u7565\u5316\u306e\u305f\u3081\u3001\u5b50\u4f1a\u793e\u306b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff08\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff09\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4eca\u5f8c\u3001JICPA\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u3067\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\uff08\u5e73\u621025\u5e7411\u670811\u65e5\u306bJICPA\u304b\u3089\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u6539\u6b63\u524d\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u524d\u4ed5\u8a33\u2465\u306e\u3088\u3046\u306b\u3001\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u6301\u520660\u3092\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u304b\u3089\u6e1b\u984d<span style=\"color: #800000;\">\uff08\u203b\uff09<\/span>\u3057\u3001\u8ffd\u52a0\u53d6\u5f97\u306b\u3088\u308a\u5897\u52a0\u3057\u305f\u89aa\u4f1a\u793e\u306e\u6301\u5206\uff08\u8ffd\u52a0\u53d6\u5f97\u6301\u5206<span style=\"color: #800000;\">\uff08\u203b\uff09<\/span>\uff0960\u3092\u8ffd\u52a0\u6295\u8cc7\u984d100\u3068\u76f8\u6bba\u6d88\u53bb\u3057\u305f\u3046\u3048\u3067\u3001\u8ffd\u52a0\u53d6\u5f97\u6301\u5206\u3068\u8ffd\u52a0\u6295\u8cc7\u984d\u3068\u306e\u9593\u306b\u751f\u3058\u305f\u5dee\u984d40\u3092\u306e\u308c\u3093\u306b\u8a08\u4e0a\u3057\u300120\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u308a\u511f\u5374\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\uff08\u8ca0\u306e\u306e\u308c\u3093\u304c\u8a08\u4e0a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u4e00\u6642\u306e\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\uff09\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u6539\u6b63\u5f8c\u4ed5\u8a33\u2465\u306e\u3088\u3046\u306b\u3001\u8ffd\u52a0\u53d6\u5f97\u6301\u5206<span style=\"color: #800000;\">\uff08\u203b\uff09<\/span>60\u3068\u8ffd\u52a0\u6295\u8cc7\u984d100\u3068\u306e\u9593\u306b\u751f\u3058\u305f\u5dee\u984d40\u3092\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6539\u6b63\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9628\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 13px;\"><span style=\"color: #800000;\">\uff08\u203b\uff09\u3000<\/span>\u8ffd\u52a0\u53d6\u5f97\u6301\u5206\u53ca\u3073\u6e1b\u984d\u3059\u308b\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u306f\u3001\u8ffd\u52a0\u53d6\u5f97\u65e5\u306b\u304a\u3051\u308b\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u306e\u984d\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\uff08\u6ce8\uff18\uff09\uff09\u3002<\/span><\/p>\n<p><strong><\/strong><br \/>\n<strong>\u3010\u56f3\u8868\u3011\u3000\u8a2d\u4f8b\u306e\u4ed5\u8a33No.6\u3092\u629c\u7c8b<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-29967\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-1.png\" alt=\"\" width=\"650\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-1.png 1334w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-1-300x56.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-1-1024x193.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u672c\u8a2d\u4f8b\u306e\u3088\u3046\u306b\u3001\u4e0a\u8a18\u306e\u5dee\u984d\u3092\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3057\u305f\u7d50\u679c\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u25b340\u3068\u8ca0\u306e\u5024\u3068\u306a\u308b\u5834\u5408\uff08X3\/3\u671f\u306e\u9023\u7d50B\/S\u53c2\u7167\uff09\u306b\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u30bc\u30ed\u3068\u3057\u3001\u5f53\u8a72\u8ca0\u306e\u5024\u3092\u5229\u76ca\u5270\u4f59\u91d1\u304b\u3089\u6e1b\u984d\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6539\u6b63\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9630-2\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u6539\u6b63\u306b\u3088\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u8a2d\u4f8b\u3067\u306f\u3001X2\/3\u671f\u3068X3\/3\u671f\u306e\u3044\u305a\u308c\u306e\u671f\u3082\u3001\u89aa\u4f1a\u793e\u306e\u640d\u76ca\u306f\u30bc\u30ed\u3001\u5b50\u4f1a\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f50\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000X2\/3\u671f\uff08\u6301\u5206\u6bd4\u738760\uff05\uff09<\/strong><\/p>\n<p>X1\/3\u671f\u672b\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e60\uff05\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u305f\u3081\u3001X2\/3\u671f\u306b\u5b50\u4f1a\u793e\u3067\u8a08\u4e0a\u3055\u308c\u305f\u5229\u76ca50\u306e\u3046\u3061\u3001\u89aa\u4f1a\u793e\u5e30\u5c5e\u984d\uff0860\uff05\uff09\u306f30\u3001\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u5e30\u5c5e\u984d\uff0840\uff05\uff09\u306f20\u3068\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u652f\u914d\u7372\u5f97\u6642\u306b\u8a08\u4e0a\u3057\u305f\u89aa\u4f1a\u793e\u6301\u5206\uff0860\uff05\uff09\u306b\u4fc2\u308b\u306e\u308c\u3093\u511f\u5374\u984d\uff14\u304c\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3046\u3061\u3001\u89aa\u4f1a\u793e\u5e30\u5c5e\u984d\u306f26\uff08\uff1d30\uff0d4\uff09\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000X3\/3\u671f\uff08\u6301\u5206\u6bd4\u7387100\uff05\uff09<\/strong><\/p>\n<p><strong>\u2460\u3000\u9023\u7d50P\/L<br \/>\n<\/strong>\u671f\u9996\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u3059\u3079\u3066\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u5e74\u5ea6\u306b\u5b50\u4f1a\u793e\u304c\u8a08\u4e0a\u3057\u305f\u5229\u76ca\u306f\u3059\u3079\u3066\u89aa\u4f1a\u793e\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u6539\u6b63\u524d\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u8ffd\u52a0\u53d6\u5f97\u6642\u306e\u5dee\u984d40\u306f\u306e\u308c\u3093\u306b\u8a08\u4e0a\u3055\u308c\uff08\u6539\u6b63\u524d\u4ed5\u8a33\u2465\uff09\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u308c\u3093\u306e\u511f\u5374\u984d\uff18\u304c\u65b0\u305f\u306b\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\uff08\u6539\u6b63\u524d\u4ed5\u8a33\u2467\uff09\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3046\u3061\u89aa\u4f1a\u793e\u5e30\u5c5e\u984d\u306f38\uff08\uff1d50\u00d7100\uff05\uff0d\uff084\uff0b8\uff09\uff09\u3068\u306a\u308b\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u6539\u6b63\u5f8c\u4ed5\u8a33\u2465\u306e\u3088\u3046\u306b\u3001\u8ffd\u52a0\u53d6\u5f97\u6642\u306b\u306f\u306e\u308c\u3093\u306f\u8ffd\u52a0\u8a08\u4e0a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u984d\u306f\u5f53\u521d\u53d6\u5f97\u6642\u6301\u5206\uff0860\uff05\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u984d\uff14\u306e\u307f\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3046\u3061\u89aa\u4f1a\u793e\u5e30\u5c5e\u984d\u306f46\uff08\uff1d50\u00d7100\uff05\uff0d4\uff09\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5b50\u4f1a\u793e\u304c\u8a08\u4e0a\u3057\u305f\u5229\u76ca\u306e\u89aa\u4f1a\u793e\u5e30\u5c5e\u5272\u5408\uff08100\uff05\uff09\u3068\u306e\u308c\u3093\u511f\u5374\u984d\u306e\u89aa\u4f1a\u793e\u5e30\u5c5e\u5272\u5408\uff0860\uff05\uff09\u3068\u306f\u7570\u306a\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u3068\u304d\u306f\u3001\u6539\u6b63\u5f8c\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u65b9\u304c\u5f53\u671f\u7d14\u5229\u76ca\u53ca\u3073\u89aa\u4f1a\u793e\u5e30\u5c5e\u5229\u76ca\u304c\u5927\u304d\u304f\u306a\u308b\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u9023\u7d50B\/S<br \/>\n<\/strong>\u6539\u6b63\u524d\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u8ffd\u52a0\u53d6\u5f97\u6642\u306e\u306e\u308c\u3093\u306f\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u3046\u3048\u3067\u511f\u5374\u3059\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u304c\u306a\u3044\u9650\u308a\u3001\u7d14\u8cc7\u7523\u304c\u4e00\u6642\u306b\u5927\u304d\u304f\u6e1b\u5c11\u3059\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\uff08X3\/3\u671f\u306e\u9023\u7d50B\/S\u306e\u7d14\u8cc7\u7523\u306f564\uff09\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u8ffd\u52a0\u53d6\u5f97\u6642\u306e\u5dee\u984d40\u3059\u3079\u3066\u304c\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u7d14\u8cc7\u7523\u304c\u4e00\u6642\u306b\u5927\u304d\u304f\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08X3\/3\u671f\u306e\u9023\u7d50B\/S\u306e\u7d14\u8cc7\u7523\u306f532\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#191970;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\u3010\u8cb7\u53ce\u5e74\u5ea6\uff08X1\/3\/31\uff09\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306fX1\/3\/31\u306bS\u793e\u682a\u5f0f\u306e60\uff05\u309280\u3067\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>\u652f\u914d\u7372\u5f97\u6642\u306eS\u793e\u306e\u8af8\u8cc7\u7523\u306e\u6642\u4fa1\u3068\u7c3f\u4fa1\u306f\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u53ca\u3073S\u793e\u306eX1\/3\/31\u306eB\/S\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30029\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-2.png\" alt=\"\" width=\"650\" height=\"109\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-2.png 1302w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-2-300x50.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-2-1024x170.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30042\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-3.png\" alt=\"\" width=\"650\" height=\"273\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#191970;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\u3010\u7fcc\u5e74\u5ea6\uff08X2\/3\/31\uff09\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\uff10\u3001S\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f50\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\uff15\u5e74\uff08\u5e74\u9593\u511f\u5374\u984d\uff14\uff09\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u53ca\u3073S\u793e\u306eX2\/3\/31\u306eB\/S\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30043\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-4.png\" alt=\"\" width=\"650\" height=\"105\" \/><\/a><\/p>\n<p>\u00a0<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-51.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30353\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-51.png\" alt=\"\" width=\"650\" height=\"594\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-51.png 1333w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-51-300x274.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-51-1024x935.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#191970;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #000080;\">\u3010\u8ffd\u52a0\u53d6\u5f97\u5e74\u5ea6\uff08X3\/3\/31\uff09\u3011<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306f\u671f\u9996\uff08X2\/4\/1\uff09\u306bS\u793e\u682a\u5f0f\u306e40\uff05\u3092100\u3067\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\uff10\u3001S\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f50\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\uff15\u5e74\uff08\u5e74\u9593\u511f\u5374\u984d\uff14\uff09\uff08\u6539\u6b63\u524d\u306e\u8ffd\u52a0\u53d6\u5f97\u306b\u4fc2\u308b\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\uff15\u5e74\uff08\u5e74\u9593\u511f\u5374\u984d\uff18\uff09\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u53ca\u3073S\u793e\u306eX3\/3\/31\u306eB\/S\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u00a0<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30056\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-6.png\" alt=\"\" width=\"650\" height=\"108\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-6.png 1301w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-6-300x50.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-6-1024x170.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30057\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-7.png\" alt=\"\" width=\"650\" height=\"751\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-7.png 1335w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-7-259x300.png 259w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-7-886x1024.png 886w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#191970;\"><\/div>\n<p><strong>\u3010\u53c2\u8003\u3011\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306e\u9023\u7d50\u4e0a\u306e\u8a55\u4fa1\u984d\u306e\u63a8\u79fb<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30355\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-8.png\" alt=\"\" width=\"650\" height=\"313\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo3-8.png 1374w, 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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    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