{"id":30798,"date":"2013-11-28T10:11:38","date_gmt":"2013-11-28T01:11:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30798"},"modified":"2014-02-07T18:13:08","modified_gmt":"2014-02-07T09:13:08","slug":"management-accounting-article-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-21\/","title":{"rendered":"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c15\u56de\u3011\u300c\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3078\u306e\u8aa4\u89e3\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6797\u7e3d\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7ba1\u7406\u4f1a\u8a08<span style=\"color: #ff6600;\">\uff3b\u8d85\uff3d<\/span>\u5165\u9580\u8b1b\u5ea7<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3078\u306e\u8aa4\u89e3\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6797\u3000\u7e3d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u7279\u5b9a\u306e\u88fd\u54c1\u30fb\u4f5c\u696d\u306b\u5bfe\u3059\u308b\u96c6\u8a08\u65b9\u5f0f\u3067\u306f\u306a\u3044<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u88fd\u54c1\u5225\u8a08\u7b97\u306e\u6700\u5f8c\u304c\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3060\u3002\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3057\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u88fd\u54c1\u5225\u306b\u539f\u4fa1\u3092\u96c6\u8a08\u3067\u304d\u308b\u306e\u306f\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3057\u304b\u306a\u3044\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u57fa\u6e96\uff09\u304c\u3069\u306e\u3088\u3046\u306b\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3092\u8003\u3048\u3066\u3044\u308b\u304b\u3001\u3058\u3063\u304f\u308a\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002<br \/>\n\u307e\u305a\u57fa\u6e96\u306b\u306f\u3001<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306f\u3001\u7a2e\u985e\u3092\u7570\u306b\u3059\u308b\u88fd\u54c1\u3092\u500b\u5225\u7684\u306b\u751f\u7523\u3059\u308b\u751f\u7523\u5f62\u614b\u306b\u9069\u7528\u3059\u308b\u3002\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306b\u3042\u3063\u3066\u306f\u3001\u7279\u5b9a\u88fd\u9020\u6307\u56f3\u66f8\u306b\u3064\u3044\u3066\u500b\u5225\u7684\u306b\u76f4\u63a5\u8cbb\u304a\u3088\u3073\u9593\u63a5\u8cbb\u3092\u96c6\u8a08\u3057\u3001\u88fd\u54c1\u539f\u4fa1\u306f\u3001\u3053\u308c\u3092\u5f53\u8a72\u6307\u56f3\u66f8\u306b\u542b\u307e\u308c\u308b\u88fd\u54c1\u306e\u751f\u7523\u5b8c\u4e86\u6642\u306b\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3068\u66f8\u304b\u308c\u3066\u3044\u3066\u3001\u305d\u306e\u9069\u7528\u4f8b\u3068\u3057\u3066<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u7d4c\u55b6\u306e\u76ee\u7684\u3068\u3059\u308b\u88fd\u54c1\u306e\u751f\u7523\u306b\u969b\u3057\u3066\u306e\u307f\u3067\u306a\u304f\u3001\u81ea\u5bb6\u7528\u306e\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u5de5\u5177\u7b49\u306e\u88fd\u4f5c\u53c8\u306f\u4fee\u7e55\u3001\u8a66\u9a13\u7814\u7a76\u3001\u8a66\u4f5c\u3001\u4ed5\u640d\u54c1\u306e\u88dc\u4fee\u3001\u4ed5\u640d\u306b\u3088\u308b\u4ee3\u54c1\u306e\u88fd\u4f5c\u7b49\u306b\u969b\u3057\u3066\u3082\u3001\u3053\u308c\u3092\u7279\u5b9a\u6307\u56f3\u66f8\u3092\u767a\u884c\u3057\u3066\u884c\u306a\u3046\u5834\u5408\u306f\u3001\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u305d\u306e\u539f\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3068\u3042\u308b\u3002\u541b\u306b\u3001\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u3081\u308b\u304b\u306a\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3046\u3067\u3059\u306d\u3002\u4f8b\u3048\u3070\u5927\u304d\u306a\u8239\u3092\u9020\u308b\u3068\u304b\u3001\u5efa\u7269\u3092\u5efa\u8a2d\u3059\u308b\u3068\u304b\u3060\u3063\u305f\u3089\u3001\u305d\u308c\u6bce\u306b\u539f\u4fa1\u3092\u96c6\u8a08\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u3088\u306d\u3002<br \/>\n\u3067\u3082\u3001\u300c\u4fee\u7e55\u3001\u8a66\u9a13\u7814\u7a76\u3001\u8a66\u4f5c\u3001\u4ed5\u640d\u54c1\u306e\u88dc\u4fee\u300d\u3068\u306a\u308b\u3068\u3001\u6f20\u7136\u3068\u3057\u3066\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u3081\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u3088\u306d\u3002\u4fee\u7e55\u3068\u304b\u8a66\u9a13\u7814\u7a76\u306b\u306f\u5f62\u304c\u306a\u3044\u304b\u3089\u306d\u3002\u3067\u3082\u3001\u539f\u4fa1\u306f\u304b\u304b\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u5148\u751f\u3001\u3082\u3063\u305f\u3044\u3076\u3089\u306a\u3044\u3067\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3067\u306f\u6559\u6388\u3057\u3088\u3046\u3002\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306f\u7279\u5b9a\u306e\u88fd\u54c1\u3001\u7279\u5b9a\u306e\u4f5c\u696d\u306b\u5bfe\u3057\u3066\u539f\u4fa1\u3092\u96c6\u8a08\u3059\u308b\u65b9\u5f0f\u3067\u306f\u306a\u3044\u3093\u3060\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3048\u3063\u3001\u9055\u3046\u3093\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u7b54\u3048\u306f\u57fa\u6e96\u306b\u66f8\u3044\u3066\u3042\u308b\u3002\u3053\u3053\u3092\u8aad\u3093\u3067\u3054\u3089\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306b\u304a\u3051\u308b\u76f4\u63a5\u8cbb\u306f\u3001\u767a\u751f\u306e\u3064\u3069\u53c8\u306f\u5b9a\u671f\u306b\u6574\u7406\u5206\u985e\u3057\u3066\u3001\u3053\u308c\u3092\u5f53\u8a72\u6307\u56f3\u66f8\u306b\u8ce6\u8ab2\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3064\u307e\u308a\u3001\u7279\u5b9a\u306e\u88fd\u9020\u6307\u56f3\u66f8\u3054\u3068\u306b\u539f\u4fa1\u3092\u96c6\u8a08\u3059\u308b\u65b9\u5f0f\u306a\u3093\u3060\u3002<br \/>\n\u82f1\u8a9e\u3067\u306f\u30b8\u30e7\u30d6\u30aa\u30fc\u30c0\u30fc\u30b3\u30b9\u30c6\u30a3\u30f3\u30b0\u3068\u8aad\u3093\u3067\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u306a\u3093\u3060\u304b\u5f53\u305f\u308a\u524d\u306e\u3088\u3046\u306a\u6c17\u304c\u3057\u307e\u3059\u3051\u3069\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u308d\u3046\u304b\u3002\u3082\u3057\uff11\u3064\u306e\u88fd\u9020\u6307\u56f3\u66f8\u3067\u3001\u88fd\u54c1\uff21\u3068\u88fd\u54c1\uff22\u3092\u305d\u308c\u305e\u308c100\u500b\u88fd\u9020\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u305f\u3089\u3069\u3046\u304b\u306a\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\uff12\u7a2e\u985e\u306e\u88fd\u54c1\u539f\u4fa1\u304c\u307e\u3068\u3081\u3066\u96c6\u8a08\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u3088\u306d\u3002\u88fd\u54c1\uff21\u3068\uff22\u306b\u5206\u3051\u3066\u88fd\u9020\u6307\u56f3\u66f8\u3092\u767a\u884c\u3059\u308b\u304b\u3089\u3001\uff21\u3068\uff22\u306e\u500b\u5225\u539f\u4fa1\u304c\u96c6\u8a08\u3067\u304d\u308b\u308f\u3051\u3060\u3002\u3064\u307e\u308a\u3001\u88fd\u9020\u6307\u56f3\u66f8\u5225\u306b\u539f\u4fa1\u3092\u96c6\u8a08\u3057\u3066\u3082\u3001\u500b\u5225\u539f\u4fa1\u304c\u8a08\u7b97\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u306a\u3093\u3060\u3002<br \/>\n\u5927\u5207\u306a\u70b9\u306f\u3001\u88fd\u9020\u6307\u56f3\u66f8\u304c\u4e00\u7a2e\u985e\u306e\u88fd\u54c1\u306e\u88fd\u9020\u3001\u4e00\u7a2e\u985e\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u88fd\u4f5c\u3042\u308b\u3044\u306f\u7279\u5b9a\u306e\u4f5c\u696d\u3092\u6307\u793a\u3057\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306a\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u306a\u308b\u307b\u3069\u3002\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3068\u3044\u3046\u3068\u3001\u3064\u3044\u3064\u3044\u9020\u8239\u696d\u3068\u304b\u5efa\u8a2d\u696d\u3092\u982d\u306b\u6d6e\u304b\u3079\u3066\u3057\u307e\u3044\u307e\u3059\u3051\u3069\u3001\u305d\u3046\u3067\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u308f\u304b\u3063\u3066\u304d\u305f\u3088\u3046\u3060\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3044\u3048\u3044\u3048\u3001\u5168\u7136\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3000\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3067\u3042\u308b\u3079\u304d\u7406\u7531<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u5177\u4f53\u4f8b\u3067\u8aac\u660e\u3057\u3088\u3046\u3002\u4ee5\u524d\u3001\u5857\u6599\uff08\u30da\u30f3\u30ad\uff09\u88fd\u9020\u4f1a\u793e\u3067\u539f\u4fa1\u8a08\u7b97\u3092\u5c0e\u5165\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3002\u305d\u306e\u4f1a\u793e\u306b\u306f\u5e83\u5927\u306a\u5e83\u5834\u304c\u3042\u3063\u3066\u3001\u9ed2\u8272\u306e\u30c9\u30e9\u30e0\u7f36\u304c\u5c71\u7a4d\u307f\u3055\u308c\u3066\u3044\u305f\u3002\u306a\u305c\u9ed2\u304b\u3068\u3044\u3046\u3068\u3001\u8272\u306f\u6df7\u305c\u5408\u308f\u305b\u308b\u3068\u6700\u5f8c\u306b\u306f\u9ed2\u306b\u306a\u308b\u304b\u3089\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3064\u307e\u308a\u3001\u3044\u308d\u3093\u306a\u8272\u306e\u30da\u30f3\u30ad\u304c\u6df7\u3056\u3063\u305f\u7d50\u679c\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3002\u305d\u306e\u4f1a\u793e\u306f\u6bce\u65e5\uff12\u3001\uff13\u7a2e\u985e\u306e\u30da\u30f3\u30ad\u3092\u9023\u7d9a\u751f\u7523\u3057\u3066\u3044\u305f\u3002\u6700\u521d\u306f\u6bd4\u8f03\u7684\u6de1\u3044\u8272\u3001\u305d\u3057\u3066\u3060\u3093\u3060\u3093\u6fc3\u3044\u8272\u306e\u30da\u30f3\u30ad\u306b\u5207\u308a\u66ff\u3048\u3066\u3044\u304f\u3093\u3060\u3002\u5348\u524d\u306f\u9ec4\u8272\u3001\u5348\u5f8c\u306f\u7dd1\u8272\u3068\u3044\u3063\u305f\u5177\u5408\u306b\u306d\u3002\u5207\u308a\u66ff\u3048\u6642\u306b\u306f\u6d17\u6d44\u3092\u884c\u3046\u3002\u305d\u3046\u3057\u3066\u96c6\u3081\u3089\u308c\u305f\u30da\u30f3\u30ad\u3092\u5225\u306e\u8272\u306e\u30da\u30f3\u30ad\u3092\u4f5c\u308b\u969b\u306b\u4f7f\u3046\u3002<br \/>\n\u3053\u3046\u3057\u3066\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u6700\u5f8c\u306b\u9ed2\u306e\u30da\u30f3\u30ad\u304c\u6b8b\u3063\u3066\u3057\u307e\u3046\u3093\u3060\u3002\u3053\u306e\u4f1a\u793e\u306f\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u3002\u30d7\u30e9\u30f3\u30c8\u306b\u3088\u308b\u9023\u7d9a\u751f\u7523\u3060\u304b\u3089\u306d\u3002<br \/>\n\u3067\u3082\u3001\u3088\u304f\u8003\u3048\u3066\u3054\u3089\u3093\u3002\u88fd\u9020\u6307\u793a\u306f\u3001\u9ec4\u8272\u3068\u7dd1\u306e\u30da\u30f3\u30ad\u306b\u5bfe\u3057\u3066\u5225\u3005\u306b\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306e\u9069\u7528\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3046\u8a00\u308f\u308c\u308c\u3070\u305d\u3046\u3067\u3059\u306d\u3002\u5148\u751f\u306f\u500b\u5225\u539f\u4fa1\u306b\u3059\u3079\u304d\u3060\u3068\u304a\u8003\u3048\u306e\u3088\u3046\u3067\u3059\u306d\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u4f55\u304b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3093\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u541b\u306f\u307e\u3060\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3088\u3046\u3060\u306d\u3002\u3055\u3063\u304d\u5207\u308a\u66ff\u3048\u306e\u8a71\u3092\u3057\u305f\u306d\u3002\u5207\u308a\u66ff\u3048\u306f\u30e0\u30c0\u3092\u4f34\u3046\u3002\u7b2c\u4e00\u306b\u6750\u6599\u306e\u30ed\u30b9\u304c\u751f\u3058\u308b\u3002\u8a2d\u5099\u306b\u3053\u3073\u308a\u3064\u3044\u305f\u30da\u30f3\u30ad\u3092\u601d\u3044\u6d6e\u304b\u3079\u308c\u3070\u308f\u304b\u308b\u306f\u305a\u3060\u3002\u305d\u308c\u306b\u3001\u8a2d\u5099\u304c\u6b62\u307e\u308b\u304b\u3089\u8a2d\u5099\u8cbb\u306e\u30ed\u30b9\u3082\u8003\u3048\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8\u306f\u9ec4\u8272\u306e\u30da\u30f3\u30ad\u304b\u3001\u7dd1\u306e\u30da\u30f3\u30ad\u304c\u8ca0\u62c5\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u305a\u3001\u88fd\u54c1\u539f\u4fa1\u3092\u62bc\u3057\u4e0a\u3052\u308b\u3002\u3060\u304c\u3001\u4eee\u306b\u4e00\u65e5\u4e00\u8272\u3060\u3051\u88fd\u9020\u3059\u308b\u3068\u3057\u305f\u3089\u3001\u5207\u308a\u66ff\u3048\u6642\u306e\u30ed\u30b9\u306f\u306a\u304f\u306a\u308b\u3002<br \/>\n\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u8a73\u7d30\u306a\u539f\u4fa1\u7ba1\u7406\u60c5\u5831\u306f\u5165\u624b\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u306a\u308b\u307b\u3069\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u6975\u7aef\u306a\u8a71\u3092\u3059\u308c\u3070\u3001\uff11\u65e524\u6642\u9593\u3001\u4f55\u65e5\u3082\u5358\u4e00\u88fd\u54c1\u3060\u3051\u3092\u7d99\u7d9a\u3057\u305f\u30d7\u30e9\u30f3\u30c8\u4ee5\u5916\u306f\u3001\u500b\u5225\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u3079\u304d\u306a\u3093\u3060\u3002\u306a\u305c\u306a\u3089\u3001\u88fd\u9020\u73fe\u5834\u306e\u60c5\u5831\u3092\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u88fd\u54c1\u539f\u4fa1\u306b\u53cd\u6620\u3067\u304d\u308b\u304b\u3089\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u30c0\u30a4\u30ec\u30af\u30c8\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u57fa\u6e96\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u901a\u308a\u3060\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u76f4\u63a5\u6750\u6599\u8cbb\u306f\u3001\u5f53\u8a72\u6307\u56f3\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u969b\u6d88\u8cbb\u91cf\u306b\u3001\u305d\u306e\u6d88\u8cbb\u4fa1\u683c\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u76f4\u63a5\u52b4\u52d9\u8cbb\u306f\u3001\u5f53\u8a72\u6307\u56f3\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u969b\u306e\u4f5c\u696d\u6642\u9593\u53c8\u306f\u4f5c\u696d\u91cf\u306b\u3001\u305d\u306e\u8cc3\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u76f4\u63a5\u7d4c\u8cbb\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5f53\u8a72\u6307\u56f3\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u969b\u767a\u751f\u984d\u3092\u3082\u3063\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u8208\u5473\u6df1\u3044\u306e\u306f\u6b21\u306e\u9593\u63a5\u8cbb\u306e\u8a18\u8ff0\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u306b\u304a\u3051\u308b\u9593\u63a5\u8cbb\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u90e8\u9580\u9593\u63a5\u8cbb\u3068\u3057\u3066\u5404\u6307\u56f3\u66f8\u306b\u914d\u8ce6\u3059\u308b\u3002<br \/>\n\u4e88\u5b9a\u914d\u8ce6\u7387\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e88\u5b9a\u64cd\u696d\u5ea6\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\uff11\u5e74\u53c8\u306f\u4e00\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u4e88\u671f\u3055\u308c\u308b\u64cd\u696d\u5ea6\u3067\u3042\u308a\u3001\u305d\u308c\u306f\u3001\u30fb\u30fb\u30fb\u3053\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u751f\u7523\u306a\u3089\u3073\u306b\u8ca9\u58f2\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u5b9a\u3081\u305f\u64cd\u696d\u5ea6\u3067\u3042\u308b\u3002\u64cd\u696d\u5ea6\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f4\u63a5\u4f5c\u696d\u6642\u9593\u3001\u6a5f\u68b0\u904b\u8ee2\u6642\u9593\u3001\u751f\u7523\u6570\u91cf\u7b49\u9593\u63a5\u8cbb\u306e\u767a\u751f\u3068\u95a2\u9023\u3042\u308b\u9069\u5f53\u306a\u7269\u91cf\u57fa\u6e96\u306b\u3088\u3063\u3066\u3001\u3053\u308c\u3092\u8868\u793a\u3059\u308b\u3002\u64cd\u696d\u5ea6\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3053\u308c\u3092\u5404\u90e8\u9580\u306b\u533a\u5206\u3057\u3066\u6e2c\u5b9a\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3053\u3053\u3067\u3044\u3046\u90e8\u9580\u306f\u3001\u7d44\u7e54\u56f3\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001\u30e9\u30a4\u30f3\u3001\u6a5f\u68b0\u3068\u3044\u3063\u305f\u539f\u4fa1\u306e\u96c6\u8a08\u5358\u4f4d\u307e\u3067\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u57fa\u6e96\u306f\u500b\u5225\u53d7\u6ce8\u54c1\u3060\u3051\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u7684\u306a\u52a0\u5de5\u7d44\u307f\u7acb\u3066\u696d\u3092\u60f3\u5b9a\u3057\u305f\u8a18\u8ff0\u306b\u306a\u3063\u3066\u3044\u308b\u3093\u3060\u3002\u3068\u3053\u308d\u304c\u3001\u591a\u304f\u306e\u539f\u4fa1\u8a08\u7b97\u306e\u30c6\u30ad\u30b9\u30c8\u306b\u306f\u3001\u30dc\u30af\u306e\u3088\u3046\u306a\u8aac\u660e\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3046\u8a00\u308f\u308c\u308c\u3070\u5909\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u6b21\u56de\u306f\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3092\u3082\u3046\u4e00\u6bb5\u6398\u308a\u4e0b\u3052\u3066\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u30fb\uff14\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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>\u3014\u6797\u3015\u88fd\u54c1\u5225\u8a08\u7b97\u306e\u6700\u5f8c\u304c\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3060\u3002\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3057\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u88fd\u54c1\u5225\u306b\u539f\u4fa1\u3092\u96c6\u8a08\u3067\u304d\u308b\u306e\u306f\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3057\u304b\u306a\u3044\u3002<br \/>\n\u305d\u308c\u3067\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u57fa\u6e96\uff09\u304c\u3069\u306e\u3088\u3046\u306b\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3092\u8003\u3048\u3066\u3044\u308b\u304b\u3001\u3058\u3063\u304f\u308a\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,233,182,290],"tags":[365],"backnumber":[1721],"series":[1147],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:02:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30798"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=30798"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30798\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30798"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30798"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}