{"id":30645,"date":"2013-12-26T10:11:18","date_gmt":"2013-12-26T01:11:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30645"},"modified":"2023-02-24T10:46:08","modified_gmt":"2023-02-24T01:46:08","slug":"financial-statements-article-19","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-19\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c13\u56de\u3011\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u53d6\u7de0\u5f79\u306e\u4e0d\u9069\u5207\u306a\u884c\u70ba\u306b\u95a2\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\u30fb<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u53d6\u7de0\u5f79\u306e\u4e0d\u9069\u5207\u306a\u884c\u70ba\u306b\u95a2\u3059\u308b<\/h4>\n<h4 style=\"text-align: center;\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p><!--more--><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei13-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-30648\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei13-1.png\" alt=\"\" width=\"650\" height=\"712\" \/><\/a><\/p>\n<h4><strong>\u3010\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<p>\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u300d\u3068\u7565\u79f0\uff09\u306f1978\u5e74\u8a2d\u7acb\u3002\u5927\u962a\u3092\u306f\u3058\u3081\u897f\u65e5\u672c\u3092\u4e2d\u5fc3\u306b\u30db\u30fc\u30e0\u30bb\u30f3\u30bf\u30fc278\u5e97\u8217\u3092\u5c55\u958b\u3059\u308b\uff08\u58f2\u4e0a\u9ad8\u3067\u306f\u696d\u754c\u7b2c\uff14\u4f4d\uff09\u3002\u58f2\u4e0a\u9ad8271,868\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca14,300\u767e\u4e07\u5186\u3002\u793e\u54e12,600\u540d\u3001\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc6,854\u540d\uff08\u3044\u305a\u308c\u30822013\u5e74\uff12\u6708\u671f\uff09\u3002\u6771\u8a3c\u30fb\u5927\u8a3c\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<h4><strong>\uff11\u3000 \u8abf\u67fb\u7d50\u679c\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u53d6\u7de0\u5f79\u306b\u3088\u308b\u4e0d\u9069\u5207\u306a\u884c\u70ba\u304c\u767a\u899a\u3057\u305f\u7d4c\u7def<\/strong><\/p>\n<p>\u5e73\u621025\u5e74\uff19\u6708\u3001\u5916\u90e8\u8005\u304b\u3089\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u3001\u4ed5\u5165\u53d6\u5f15\u5148\u304b\u3089\u306e\u4e0d\u9069\u6b63\u306a\u8cc7\u91d1\u306e\u53d7\u9818\u306e\u6709\u7121\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u3068\u540c\u53d6\u7de0\u5f79\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u958b\u59cb\u306e\u7d4c\u7def\u7b49\u306b\u3064\u3044\u3066\u7167\u4f1a\u304c\u306a\u3055\u308c\u3001\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u65b0\u805e\u5831\u9053\u304c\u3055\u308c\u305f\u305f\u3081\u300110\u670811\u65e5\u6025\u907d\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u758b\u7530\u8015\u9020\u6c0f\uff08\u4ee5\u4e0b\u300c\u758b\u7530\u793e\u9577\u300d\u3068\u3044\u3046\uff09\u304c\u8a18\u8005\u4f1a\u898b\u3092\u884c\u3044\u3001\u53d6\u5f15\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u8a8d\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5b9f\u614b\u89e3\u660e\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u95a2\u4fc2<\/strong><\/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:#4B0082;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2460<\/strong><\/span>\u3000\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u53d6\u7de0\u5f79\u8352\u5ddd\u6625\u5b50\u6c0f\uff08\u4ee5\u4e0b\u300c\u8352\u5ddd\u53d6\u7de0\u5f79\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u308b\u4ed5\u5165\u308c\u5148\u304b\u3089\u306e\u4e0d\u9069\u6b63\u306a\u8cc7\u91d1\u306e\u53d7\u9818\u306e\u6709\u7121<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2461<\/strong><\/span>\u3000\u8352\u5ddd\u53d6\u7de0\u5f79\u306a\u3044\u3057\u8352\u5ddd\u53d6\u7de0\u5f79\u304c\u95a2\u4fc2\u3059\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306e\u53d6\u5f15\u958b\u59cb\u7b49\u306e\u7d4c\u7def<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4b0082;\"><strong>\u2461\uff0d\u2170<\/strong><\/span>\u3000\u8352\u5ddd\u53d6\u7de0\u5f79\u304c\u5b9f\u8cea\u7d4c\u55b6\u3059\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u30cf\u30eb\u30ab\u30e0\u793e\uff08\u4ee5\u4e0b\u300cH\u793e\u300d\u304c\u8a2d\u7acb\u3055\u308c\u308b\u524d\u306b\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u304c\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u305a\u306b\u571f\u5730\u306e\u8cc3\u501f\u5951\u7d04\u3092\u7d50\u3093\u3060\u4e8b\u5b9f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4b0082;\"><strong>\u2461\uff0d\u2171<\/strong><\/span>\u3000\u540c\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u4fc2\u308b\u571f\u5730\u8cfc\u5165\u8cc7\u91d1\uff11\u51045,000\u4e07\u5186\u3092\u758b\u7530\u793e\u9577\u304c\u8352\u5ddd\u53d6\u7de0\u5f79\u306b\u500b\u4eba\u7684\u306b\u8cb8\u4e0e\u3057\u305f\u4e8b\u5b9f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong><span style=\"color: #4b0082;\">\u2461\uff0d\u2172<\/span><\/strong>\u3000\u758b\u7530\u793e\u9577\u304c\u4e0a\u6d77\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u8cc7\u91d1\u3068\u3057\u3066\u8352\u5ddd\u53d6\u7de0\u5f79\u306b1,200\u4e07\u5186\u3092\u8d08\u4e0e\u3057\u305f\u4e8b\u5b9f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4b0082;\"><strong>\u2461\uff0d\u2173<\/strong><\/span>\u3000H\u793e\u304c\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306e\u53d6\u5f15\u5148\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u6599\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u4e8b\u5b9f<\/p>\n<\/div>\n<p><strong>\uff08\uff13\uff09\u3000\u8abf\u67fb\u7d50\u679c\uff08\u305d\u306e\uff11\uff1a\u4e0d\u9069\u6b63\u306a\u8cc7\u91d1\u53d7\u9818\u306e\u6709\u7121\u306b\u3064\u3044\u3066\uff09<\/strong><\/p>\n<p>\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u3068\u8352\u5ddd\u53d6\u7de0\u5f79\u306e\u89aa\u5bc6\u53d6\u5f15\u5148\u3067\u3042\u308b\u4e2d\u56fd\u4f01\u696d\u3068\u306e\u9593\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306b\u3068\u3063\u3066\u7d4c\u6e08\u7684\u306b\u4e0d\u5229\u306a\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u53d6\u5f15\u306b\u3088\u308a\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306f\u660e\u3089\u304b\u306b\u640d\u5931\u3092\u88ab\u3063\u3066\u304a\u308a\u3001\u8352\u5ddd\u53d6\u7de0\u5f79\u53c8\u306f\u540c\u6c0f\u306b\u8fd1\u3044\u95a2\u4fc2\u8005\u304c\u3001\u3053\u308c\u3089\u306e\u89aa\u5bc6\u53d6\u5f15\u5148\u304b\u3089\u30ea\u30d9\u30fc\u30c8\u7b49\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u53d6\u5f97\u3057\u3066\u3044\u305f\u53ef\u80fd\u6027\u306f\u6975\u3081\u3066\u9ad8\u3044\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;\"><span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u3000\u7af6\u5408\u5148\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u306e\u76f8\u898b\u7a4d\u53d6\u5f97\u306e\u6392\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2461<\/strong><\/span>\u3000\u54c1\u8cea\u4e0d\u826f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u767a\u6ce8\u3092\u884c\u3063\u305f\u4e0a\u3067\u640d\u5bb3\u3092\u8ce0\u511f\u8acb\u6c42\u3057\u306a\u3044\u53d6\u5f15<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2462<\/strong><\/span>\u3000\u9069\u6b63\u306a\u5728\u5eab\u3092\u4e0a\u56de\u308b\u53d6\u5f15<\/p>\n<\/div>\n<p>\u4e00\u65b9\u3001\u8352\u5ddd\u53d6\u7de0\u5f79\u540d\u7fa9\u306e\u4e2d\u56fd\u56fd\u5185\u306e\u9810\u91d1\u53e3\u5ea7\uff08\uff17\u53e3\u5ea7\uff09\u306b\u306f\u5e73\u621025\u5e74\uff19\u6708\u672b\u6642\u70b9\u30671,352\u4e07\u5143\uff08\uff12\u51041,600\u4e07\u5186\u76f8\u5f53\uff09\u306e\u6b8b\u9ad8\u304c\u5b58\u5728\u3057\u3001\u3053\u308c\u306f\u6d77\u5916\u53d6\u5f15\u5148\u304b\u3089\u53d7\u9818\u3057\u305f\u30ea\u30d9\u30fc\u30c8\u3067\u3042\u308b\u3053\u3068\u304c\u63a8\u8a8d\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u8abf\u67fb\u7d50\u679c\uff08\u305d\u306e\uff12\uff1a\u8352\u5ddd\u53d6\u7de0\u5f79\u306a\u3044\u3057\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306e\u53d6\u5f15\u958b\u59cb\u7b49\u306e\u7d4c\u7def\uff09<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u2460<\/strong><\/span>\u3000\uff28\u793e\u3068\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u7de0\u7d50\u306b\u304a\u3051\u308b\u7a1f\u8b70\u6c7a\u88c1\u306f\u3001\u901a\u5e38\u5c3d\u304f\u3055\u308c\u308b\u3079\u304d\u6c7a\u88c1\u904e\u7a0b\u3092\u7d4c\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u306f\u8003\u3048\u96e3\u304f\u3001\u4ed6\u306e\u53d6\u7de0\u5f79\u306e\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\u9055\u53cd\u3001\u76e3\u67fb\u5f79\u306e\u76e3\u7763\u7fa9\u52d9\u9055\u53cd\u7b49\u304c\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u2461<\/strong><\/span>\u3000\u571f\u5730\u8cfc\u5165\u8cc7\u91d1\u306e\u8cb8\u4ed8\u306f\u758b\u7530\u793e\u9577\u306e\u500b\u4eba\u8cc7\u7523\u3092\u3082\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306e\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3051\u308b\u627f\u8a8d\u305d\u306e\u4ed6\u306e\u793e\u5185\u6c7a\u88c1\u306f\u5fc5\u8981\u3068\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u2462<\/strong><\/span>\u3000\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306f\u3001\u8352\u5ddd\u53d6\u7de0\u5f79\u304c\u758b\u7530\u793e\u9577\u306e\u8cc7\u91d1\u63f4\u52a9\u306b\u3088\u308a\u8cfc\u5165\u3057\u305f\u4e0a\u6d77\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cc3\u501f\u3057\u3001\u4e0a\u6d77\u4e8b\u52d9\u6240\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u3002\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u3068\u8352\u5ddd\u53d6\u7de0\u5f79\u306e\u89aa\u65cf\u3089\u3068\u306e\u9593\u3067\u3001\u6cd5\u7684\u306b\u554f\u984c\u304c\u3042\u308b\u53d6\u5f15\u3001\u5951\u7d04\u304c\u306a\u3055\u308c\u3066\u3044\u305f\u4e8b\u60c5\u306f\u3046\u304b\u304c\u308f\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u4e0a\u6d77\u4e8b\u52d9\u6240\u3067\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u304b\u306f\u5fc5\u305a\u3057\u3082\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u2463<\/strong><\/span>\u3000\u8352\u5ddd\u53d6\u7de0\u5f79\u306a\u3044\u3057\uff28\u793e\u306b\u5bfe\u3057\u3066\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306e\u53d6\u5f15\u5148\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u6599\u306f\u7d041,897\u4e07\u5186\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u304c\u3001\u304b\u304b\u308b\u5bfe\u4fa1\u306b\u898b\u5408\u3046\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u696d\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3068\u306f\u8003\u3048\u96e3\u3044\u3002\u8352\u5ddd\u53d6\u7de0\u5f79\u304c\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u91d1\u54e1\u3092\u53d7\u9818\u3059\u308b\u3053\u3068\u306b\u95a2\u3057\u3066\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u306b\u7533\u544a\u3001\u8a31\u53ef\u30fb\u627f\u8a8d\u3092\u5f97\u3088\u3046\u3068\u3057\u305f\u5f62\u8de1\u306f\u3046\u304b\u304c\u308f\u308c\u305a\u3001\u3053\u308c\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u30fb\u4e0a\u5e2d\u57f7\u884c\u5f79\u54e1\u3068\u3044\u3046\u7acb\u5834\u306b\u3042\u308b\u8005\u306e\u5224\u65ad\u3068\u3057\u3066\u306f\u6975\u3081\u3066\u4e0d\u9069\u5207\u3067\u3042\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u304c\u6b20\u5982\u3057\u3066\u3044\u305f\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<\/div>\n<h4><strong>\uff12\u3000 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><\/p>\n<p>11\u670813\u65e5\u4ed8\u3067\u3001\u758b\u7530\u793e\u9577\u306f\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3092\u9000\u3044\u3066\u53d6\u7de0\u5f79\u76f8\u8ac7\u5f79\u306b\u3001\u8352\u5ddd\u53d6\u7de0\u5f79\u306f\u8f9e\u4efb\u3057\u305f\u3002\u307e\u305f\u3001\u758b\u7530\u53d6\u7de0\u5f79\u76f8\u8ac7\u5f79\u306f\u6708\u984d\u5831\u916c\u306e100\uff05\u6e1b\u984d\u3092\uff16\u30f6\u6708\u3001\u305d\u308c\u4ee5\u5916\u306e\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u306f\u6708\u984d\u5831\u916c\u306e10\uff05\u304b\u308950\uff05\u6e1b\u984d\u3092\uff16\u30f6\u6708\u9593\u3068\u3059\u308b\u51e6\u5206\u3092\u767a\u8868\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u76e3\u67fb\u5f79\u306b\u3064\u3044\u3066\u3082\u5831\u916c\u306e\u4e00\u90e8\u8fd4\u4e0a\u3092\u7533\u3057\u51fa\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u8352\u5ddd\u5143\u53d6\u7de0\u5f79\u306b\u5bfe\u3057\u3066\u306f\u300c\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u6cd5\u5f8b\u4e8b\u52d9\u6240\u306b\u4f9d\u983c\u3059\u308b\u300d\u3068\u767a\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u5177\u4f53\u7684\u306b\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u306f\u4e0d\u660e\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u518d\u767a\u9632\u6b62\u7b56<\/strong><\/p>\n<p>11\u670815\u65e5\u306e\u30ea\u30ea\u30fc\u30b9\u306b\u304a\u3051\u308b\u518d\u767a\u9632\u6b62\u7b56\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#228B22;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\u2460<\/strong><\/span>\u3000\u696d\u52d9\u5206\u638c\u30fb\u8077\u52d9\u6a29\u9650\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\u2461<\/strong><\/span>\u3000\u6a29\u9650\u96c6\u4e2d\u306e\u6392\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\u2462<\/strong><\/span>\u3000\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u306b\u3088\u308b\u76e3\u8996\u30fb\u727d\u5236<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\u2463<\/strong><\/span>\u3000\u610f\u8b58\u6539\u9769<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\u2464<\/strong><\/span>\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u5145\u5b9f<\/p>\n<\/div>\n<p>\u672c\u4ef6\u306f\u3001\u4e0d\u9069\u5207\u306a\u53d6\u5f15\u3092\u884c\u3063\u3066\u304d\u305f\u53d6\u7de0\u5f79\u3068\u3053\u308c\u3092\u5bb9\u8a8d\u3057\u3066\u304d\u305f\uff08\u3068\u601d\u308f\u308c\u308b\uff09\u5275\u696d\u793e\u9577\u3092\u8f9e\u4efb\u3055\u305b\u308b\u3053\u3068\u304c\u3001\u6700\u5927\u306e\u518d\u767a\u9632\u6b62\u7b56\u3068\u306a\u308b\u306f\u305a\u3067\u3042\u308b\u3002\u305f\u3060\u3001\u3053\u3046\u3057\u305f\u4e0d\u9069\u5207\u306a\u884c\u70ba\u3092\u6b62\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u306e\u76e3\u8996\u30fb\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316\u3001\u610f\u8b58\u6539\u9769\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3082\u6307\u6458\u3059\u308b\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306e\u62db\u8058\u3084\u9867\u554f\u5f01\u8b77\u58eb\u3092\u5185\u90e8\u901a\u5831\u306e\u7a93\u53e3\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u4e00\u5b9a\u306e\u52b9\u679c\u3092\u4e0a\u3052\u308b\u53ef\u80fd\u6027\u306f\u3042\u308b\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3067\u300c\u4e0a\u5834\u4f01\u696d\u306e\u30c8\u30c3\u30d7\u3068\u3057\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u5341\u5206\u306a\u7406\u89e3\u3084\u610f\u8b58\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u300d\u3068\u9177\u8a55\u3055\u308c\u305f\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3092\u76f8\u8ac7\u5f79\u3068\u306f\u3044\u3048\u53d6\u7de0\u5f79\u306b\u6b8b\u3057\u305f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u7d99\u793e\u9577\u304c\uff12\u4ee3\u76ee\u3067\u3042\u308b\u3060\u3051\u306b\u306a\u304a\u3055\u3089\u3001\u305d\u306e\u5f71\u97ff\u529b\u3092\u3069\u3053\u307e\u3067\u6392\u9664\u3067\u304d\u308b\u306e\u304b\u3001\u61f8\u5ff5\u304c\u6b8b\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u5e73\u621025\u5e74\uff19\u6708\u3001\u5916\u90e8\u8005\u304b\u3089\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u3001\u4ed5\u5165\u53d6\u5f15\u5148\u304b\u3089\u306e\u4e0d\u9069\u6b63\u306a\u8cc7\u91d1\u306e\u53d7\u9818\u306e\u6709\u7121\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u3068\u540c\u53d6\u7de0\u5f79\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u958b\u59cb\u306e\u7d4c\u7def\u7b49\u306b\u3064\u3044\u3066\u7167\u4f1a\u304c\u306a\u3055\u308c\u3001\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u65b0\u805e\u5831\u9053\u304c\u3055\u308c\u305f\u305f\u3081\u300110\u670811\u65e5\u6025\u907d\u3001\u30b3\u30fc\u30ca\u30f3\u5546\u4e8b\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u304c\u8a18\u8005\u4f1a\u898b\u3092\u884c\u3044\u3001\u53d6\u5f15\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u8a8d\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5b9f\u614b\u89e3\u660e\u3092\u660e\u3089\u304b\u306b\u3057\u305f\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":[178,236,167,182,290,277],"tags":[114,316,128],"backnumber":[1726],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:06:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30645"}],"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=30645"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30645\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30645"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30645"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}