{"id":30358,"date":"2013-12-12T10:13:45","date_gmt":"2013-12-12T01:13:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30358"},"modified":"2014-03-28T15:25:11","modified_gmt":"2014-03-28T06:25:11","slug":"reorganization-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reorganization-article-7\/","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\uff16\u56de\u3011\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u2463\u300d\uff5e\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u58f2\u5374\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306f\u7d99\u7d9a\uff09\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u7a0e\u52b9\u679c\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\uff16\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u2463<span style=\"font-size: 1em;\">\u300d<\/span><\/h4>\n<p style=\"text-align: center;\">\uff5e\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u58f2\u5374\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306f\u7d99\u7d9a\uff09\u306e<\/p>\n<p style=\"text-align: center;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u7a0e\u52b9\u679c\u306e\u4f1a\u8a08\u51e6\u7406\uff5e<\/p>\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\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u58f2\u5374\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306f\u7d99\u7d9a\uff09\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u7a0e\u52b9\u679c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u6539\u6b63\u524d\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307b\u304b\u3001\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306e\u5834\u5408\u306b\u306f\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u53d6\u5f15\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u3001\u9023\u7d50\u4e0a\u306e\u7a0e\u52b9\u679c\u306e\u53d6\u6271\u3044\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306e\u5834\u5408\u3082\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304c\u3001\u672c\u89e3\u8aac\u3067\u306f\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307f\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p><!--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\u5e73\u621025\u5e74\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001JICPA\u3067\u306f\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u898b\u76f4\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u672c\u89e3\u8aac\u306e\u5185\u5bb9\u306f\u3001\u5f53\u8a72\u5b9f\u52d9\u6307\u91dd\u306e\u5b9a\u3081\u306b\u3088\u308a\u898b\u76f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3046\u308b\u70b9\u306b\u3054\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\uff08\u5e73\u621025\u5e7411\u670811\u65e5\u306bJICPA\u304b\u3089\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff16\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u58f2\u5374\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306f\u7d99\u7d9a\uff09\u306e\u7a0e\u52b9\u679c\u306e\u51e6\u7406<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u652f\u914d\u95a2\u4fc2\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u306f\u3001\u58f2\u5374\u3057\u305f\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u6301\u5206\u3092\u89aa\u4f1a\u793e\u306e\u6301\u5206\u304b\u3089\u6e1b\u984d\u3057\u3001\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u3092\u5897\u984d\u3059\u308b\u3002\u58f2\u5374\u306b\u3088\u308b\u89aa\u4f1a\u793e\u306e\u6301\u5206\u306e\u6e1b\u5c11\u984d\uff08\u4ee5\u4e0b\u300c\u58f2\u5374\u6301\u5206\u300d\u3068\u3044\u3046\uff09\u3068\u58f2\u5374\u4fa1\u984d\u3068\u306e\u9593\u306b\u751f\u3058\u305f\u5dee\u984d\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3059\u308b\u3002\u300d\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9629\u9805\uff09\u3068\u5b9a\u3081\u3001\u3055\u3089\u306b\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u58f2\u5374\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\uff08\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8abf\u6574\u3092\u542b\u3080\u3002\uff09\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u3002\u300d\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\uff08\u6ce89\uff09\uff082\uff09\uff09\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u7a0e\u91d1\u306e\u984d\u306f\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u4fa1\u984d\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3057\u305f\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306b\u95a2\u3059\u308b\u90e8\u5206\u3068\u8003\u3048\u3089\u308c\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u76f4\u524d\u306b\u304a\u3051\u308b\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u306b\u95a2\u3059\u308b\u4e00\u6642\u5dee\u7570\u306e\u8abf\u6574\u306f\u3001\u3053\u308c\u307e\u3067\u3068\u540c\u69d8\u306e\u7a0e\u52b9\u679c\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u3053\u306e\u70b9\u3092\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u306b\u57fa\u3065\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p><strong>\u3008\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u5e74\u5ea6\u3009<\/strong><br \/>\n\u4f1a\u793e\u306f100\uff05\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u5f8c\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e40\uff05\u3092\u8b72\u6e21\u3057\u300160\uff05\u5b50\u4f1a\u793e\u306b\u3057\u305f\u3068\u3059\u308b\u3002\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u4fa1\u984d\u306f500\u3001\u8b72\u6e21\u306b\u5bfe\u5fdc\u3059\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u306f100\u3001\u58f2\u5374\u76ca400\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092120\uff08\u7a0e\u738740\uff05\uff09\u652f\u6255\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u4e0a\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u58f2\u5374\u5dee\u984d400\u306f\u3059\u3079\u3066\u640d\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u3082\u3059\u3079\u3066\u640d\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30361\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-1.png\" alt=\"\" width=\"650\" height=\"85\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-1.png 2002w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-1-300x39.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-1-1024x134.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p><strong>\u3008\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u305f\u5e74\u5ea6\u3009<\/strong><br \/>\n\u5f53\u8a72\u5b50\u4f1a\u793e\u306f\u8a2d\u7acb\u4ee5\u6765\u3001\u696d\u7e3e\u306f\u9806\u8abf\u3067\u3042\u308a\u3001\u58f2\u5374\u6301\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u5374\u76f4\u524d\u306e\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u306f400\u3068\u306a\u308a\u3001\u500b\u5225\u4e0a\u306e\u6295\u8cc7\u306e\u53d6\u5f97\u539f\u4fa1100\u3068\u306e\u9593\u306b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u304c300\u751f\u3058\u3066\u3044\u305f\u3002\u305f\u3060\u3057\u3001\u4f1a\u793e\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u4e88\u6e2c\u53ef\u80fd\u306a\u5c06\u6765\u306e\u671f\u9593\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u3092\u884c\u3046\u610f\u601d\u304c\u306a\u3044\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\uff08\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd37\u9805\uff09\u3002<\/p>\n<p>\u4eca\u822c\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3057\u305f\uff08\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd38\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30362\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-2.png\" alt=\"\" width=\"650\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-2.png 2004w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-2-300x13.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-2-1024x47.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u3092\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3055\u308c\u305f\u304c\u3001\u58f2\u5374\u6642\u307e\u3067\u306b\u5b50\u4f1a\u793e\u304c\u7372\u5f97\u3057\u305f\u5229\u76ca\u306f\u3001\u3042\u304f\u307e\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3082\uff08\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u306a\u304f\uff09\u5f53\u671f\u7d14\u5229\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u58f2\u5374\u76f4\u524d\u306e\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u3068\u306e\u5dee\u7570\u3067\u3042\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3059\u308b\u7a0e\u52b9\u679c\u306f\u3001\u3053\u308c\u307e\u3067\u3068\u540c\u69d8\u3001\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3068\u3057\u3066\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5e74\u5ea6\u3009<\/strong><br \/>\n\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u6642\u306b\u306f\u3001\uff08\u58f2\u5374\u76f4\u524d\u306b\u304a\u3051\u308b\uff09\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u3068\u500b\u5225\u4e0a\u306e\u6295\u8cc7\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u306e\u5dee\u984d300\u306f\u3001\u65e2\u306b\u9023\u7d50\u4e0a\u306f\u5229\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u6e08\u3067\u3042\u308b\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u8a08\u4e0a\u3055\u308c\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3002<br \/>\n\u3053\u306e\u305f\u3081\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5120\u3082\u53d6\u308a\u5d29\u3057\u3001\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3068\u3057\u3066\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30363\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-3.png\" alt=\"\" width=\"650\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-3.png 2004w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-3-300x13.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-3-1024x47.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u6b21\u306b\u58f2\u5374\u4fa1\u984d500\u3068\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d400\u3068\u306e\u5dee\u984d100\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306f\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u3053\u306e\u90e8\u5206\u3092\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u3055\u3089\u306b\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u91d1\u3082\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9629\u9805\u3001\uff08\u6ce89\uff09\uff082\uff09\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30364\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-4.png\" alt=\"\" width=\"650\" height=\"58\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-4.png 2002w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-4-300x26.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-4-1024x91.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7a0e\u91d1\u306f\u3001\u58f2\u5374\u4fa1\u984d\u3068\u6295\u8cc7\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3001\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u91d1\u8cbb\u7528\u3067\u306f\u306a\u3044\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u95a2\u4fc2\u3092\u56f3\u8868\u3067\u793a\u305b\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\u3011\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u51e6\u7406\u306e\u30a4\u30e1\u30fc\u30b8<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30365\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-5.png\" alt=\"\" width=\"650\" height=\"268\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-5.png 2016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-5-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-5-1024x422.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a>\u00a0<\/strong><\/p>\n<p>\u306a\u304a\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8ad6\u70b9\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u70b9\u306f\u3001JICPA\u306e\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u7b49\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u652f\u6255\u7a0e\u91d1\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7a0e\u91d1\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2461<\/strong><\/span>\u3000\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u969b\u306e\u52d8\u5b9a\u79d1\u76ee\uff08\u4e0a\u8a18\u306e\u4ed5\u8a33\u3067\u306f\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3068\u3059\u308b\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u308b\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u4e0a\u8a18\u306e\u89e3\u8aac\u3092\u7a0e\u52b9\u679c\u4ee5\u5916\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3042\u308f\u305b\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u5f53\u8a72\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5f8c\u306eB\/S\u53ca\u3073P\/L\u3082\u793a\u3057\u3066\u304a\u308a\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\u3068\u306e\u95a2\u4fc2\u3082\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u4e0a\u8a18<span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u306e\u8ad6\u70b9\u306b\u95a2\u9023\u3057\u3066\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5e74\u5ea6\u306b\u89aa\u4f1a\u793e\u306b\u304a\u3044\u3066\u5341\u5206\u306a\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u30b1\u30fc\u30b9\uff08\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u7a0e\u91d1\u306e\u984d\u306f\u652f\u6255\u7a0e\u91d1\u3067\u306f\u306a\u304f\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u305f\u7a0e\u91d1\u76f8\u5f53\u984d\u3068\u3057\u3066\u3044\u308b\uff09\u3082<strong>\u3010\u53c2\u8003\u3011<\/strong>\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u308b\u3002<\/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;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u58f2\u5374\u3092\u6c7a\u5b9a\u3057\u305f\u5e74\u5ea6\uff08X1\/3\/31\uff09<\/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\u904e\u5e74\u5ea6\u306b250\u3092\u51fa\u8cc7\u3057\u3066\u3001100\uff05\u5b50\u4f1a\u793eS\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>\u5f53\u671f\u672b\uff08X1\/3\/31\uff09\u306b\u304a\u3044\u3066\u3001P\u793e\u306f\u7fcc\u5e74\u5ea6\u306bS\u793e\u682a\u5f0f\u306e40\uff05\u306e\u58f2\u5374\u3092\u6c7a\u5b9a\u3057\u305f\u3002\u58f2\u5374\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308bS\u793e\u682a\u5f0f\u306e\u500b\u5225\u4e0a\u306e\u7c3f\u4fa1\u306f100\u3001\u9023\u7d50\u4e0a\u306e\u7c3f\u4fa1\u306f400\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\u306f\u9023\u7d50\u4e0a\u3001\u58f2\u5374\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u52b9\u679c\u306e\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>\u5b9f\u52b9\u7a0e\u7387\u306f40\uff05\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\u306b\u304a\u3051\u308bB\/S\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30366\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-6.png\" alt=\"\" width=\"650\" height=\"109\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-6.png 1302w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-6-300x50.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-6-1024x171.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\/ketsugo6-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30367\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-7.png\" alt=\"\" width=\"650\" height=\"260\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-7.png 1334w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-7-300x119.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-7-1024x409.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;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u3092\u5b9f\u884c\u3057\u305f\u5e74\u5ea6\uff08X2\/3\/31\uff09<\/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\u7fcc\u5e74\u5ea6\u671f\u9996\uff08X1\/4\/1)\u306bS\u793e\u682a\u5f0f\u306e40\uff05\uff08\u7c3f\u4fa1100\uff09\u3092500\u3067\u58f2\u5374\u3057\u3001\u58f2\u5374\u76ca400\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306f\u500b\u5225\u4e0a\u3001\u58f2\u5374\u76ca\u306b\u5bfe\u3057\u3066160\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3082\u306e\u3068\u3059\u308b\uff08\u7a0e\u738740\uff05\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306eS\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u3092\u9664\u304f\u5229\u76ca\u306f\uff10\u3001S\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3082\uff10\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30368\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-8.png\" alt=\"\" width=\"650\" height=\"707\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-8.png 1335w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-8-275x300.png 275w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-8-941x1024.png 941w\" 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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<strong>\u3010\u53c2\u8003\u3011<\/strong><br \/>\n<strong>\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u3092\u5b9f\u884c\u3057\u305f\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5341\u5206\u306a\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u652f\u6255\u3044\u304c\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong> \u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u3092\u5b9f\u884c\u3057\u305f\u5e74\u5ea6\uff08X2\/3\/31\uff09<\/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\u306f\u7fcc\u5e74\u5ea6\u671f\u9996\uff08X1\/4\/1)\u306bS\u793e\u682a\u5f0f\u306e40\uff05\uff08\u7c3f\u4fa1100\uff09\u3092500\u3067\u58f2\u5374\u3057\u3001\u58f2\u5374\u76ca400\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u25cf<\/span>P\u793e\u306f\u500b\u5225\u4e0a\u3001\u4e8b\u696d\u306e\u64a4\u9000\u640d\u5931\u304c400\u3042\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u5b50\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\uff08160\uff09\u306f\u652f\u6255\u308f\u306a\u3044\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\uff10\u3001S\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3082\uff10\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30369\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-9.png\" alt=\"\" width=\"550\" height=\"634\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-9.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-9-260x300.png 260w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/ketsugo6-9-887x1024.png 887w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n<\/div><\/div>\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09<br \/>\n\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\uff65\uff65\uff65\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff16\u53f7\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u4eca\u56de\u306f\u3001\u5e73\u621025\u5e74\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u306e\u3046\u3061\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u58f2\u5374\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306f\u7d99\u7d9a\uff09\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u7a0e\u52b9\u679c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u6539\u6b63\u524d\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307b\u304b\u3001\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306e\u5834\u5408\u306b\u306f\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u53d6\u5f15\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u3001\u9023\u7d50\u4e0a\u306e\u7a0e\u52b9\u679c\u306e\u53d6\u6271\u3044\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306e\u5834\u5408\u3082\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304c\u3001\u672c\u89e3\u8aac\u3067\u306f\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307f\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,242,182,290,232],"tags":[401,373,402,327],"backnumber":[1724],"series":[1102],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:15:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30358"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=30358"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30358\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30358"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30358"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}