{"id":33986,"date":"2013-12-26T10:12:12","date_gmt":"2013-12-26T01:12:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=33986"},"modified":"2014-02-07T18:13:38","modified_gmt":"2014-02-07T09:13:38","slug":"management-accounting-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-23\/","title":{"rendered":"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c17\u56de\u3011\u300c\u767a\u751f\u6e90\u307e\u3067\u9061\u308b\u539f\u4fa1\u7ba1\u7406\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\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u767a\u751f\u6e90\u307e\u3067\u9061\u308b\u539f\u4fa1\u7ba1\u7406\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;\"> \u88fd\u54c1\u539f\u4fa1\u306e\u300c\u5143\u306e\u72b6\u614b\u300d\u3068\u306f\u4f55\u304b<\/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\u4eca\u56de\u306f\u3061\u3087\u3063\u3068\u9ad8\u5ea6\u306a\u8a71\u3092\u3057\u3088\u3046\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\u79c1\u306b\u5206\u304b\u308a\u307e\u3059\u304b\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\u300c\u96e3\u3057\u3044\u7406\u8ad6\u3092\u7406\u89e3\u3059\u308b\u305e\u300d\u3068\u69cb\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5e38\u8b58\u3092\u50cd\u304b\u305b\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\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\u3058\u3083\u3042\u30ea\u30e9\u30c3\u30af\u30b9\u3057\u3066\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\u307e\u305a\u306f<a title=\"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c16\u56de\u3011\u300c\u7d4c\u7406\u90e8\u304c\u884c\u3046\u539f\u4fa1\u8a08\u7b97\u5b9f\u52d9\u306e\u9650\u754c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-22\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u5fa9\u7fd2\u3060\u3002<br \/>\n\u4f1d\u7d71\u7684\u539f\u4fa1\u8a08\u7b97\u306b\u304a\u3051\u308b\u88fd\u54c1\u5225\u8a08\u7b97\u306f\u3001\u539f\u4fa1\u7ba1\u7406\u306b\u5f79\u7acb\u305f\u306a\u3044\u3002\u3088\u308a\u7aef\u7684\u306b\u8a00\u3048\u3070\u3001\u539f\u4fa1\u3092\u7ba1\u7406\u3059\u308b\u3088\u3046\u306b\u306f\u8a2d\u8a08\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3063\u305f\u306d\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u4f1d\u7d71\u7684\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u304c\u63d0\u4f9b\u3059\u308b\u539f\u4fa1\u60c5\u5831\u306f\u3001\u8ca8\u5e63\u4fa1\u5024\u3067\u8868\u3055\u308c\u305f\u8981\u7d04\u30c7\u30fc\u30bf\u3067\u3042\u308a\u3001\u88fd\u54c1\u539f\u4fa1\u3092\u5143\u306e\u72b6\u614b\u306b\u623b\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304b\u3089\u3060\u3002\u3061\u3087\u3046\u3069\u300c\u6c34\u300d\u3092\u305d\u306e\u69cb\u6210\u8981\u7d20\u3067\u3042\u308b\u300c\u6c34\u7d20\u300d\u3068\u300c\u9178\u7d20\u300d\u306b\u5bb9\u6613\u306b\u5206\u89e3\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u306d\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u88fd\u54c1\u539f\u4fa1\u306e\u300c\u5143\u306e\u72b6\u614b\u300d\u3068\u306f\u4f55\u304b\u3068\u3044\u3046\u3068\u3001\u7269\u91cf\u30ec\u30d9\u30eb\u3067\u306e\u7d4c\u6e08\u4fa1\u5024\u306e\u6d88\u8cbb\u3068\u305d\u306e\u5358\u4fa1\u306b\u5206\u89e3\u3057\u305f\u72b6\u614b\u306e\u3053\u3068\u3060\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u6750\u6599\u8cbb\u306a\u3089\u3070\u90e8\u54c1\u7a2e\u985e\u5225\u306e\u6d88\u8cbb\u6570\u91cf\u3068\u305d\u306e\u5358\u4fa1\u307e\u3067\u5206\u89e3\u3057\u305f\u72b6\u614b\u3001\u305d\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u696d\u52d9\u6d3b\u52d5\u91cf\u3068\u5358\u4fa1\u306b\u5206\u89e3\u3057\u305f\u72b6\u614b\u3002<br \/>\n\u539f\u4fa1\u306e\u767a\u751f\u6e90\u307e\u3067\u9061\u308c\u306a\u304f\u3066\u306f\u3001\u539f\u4fa1\u3092\u7ba1\u7406\u3067\u304d\u308b\u306f\u305a\u3082\u306a\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:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u78ba\u304b\u306b\u305d\u3046\u3067\u3059\u306d\u3002\u76f4\u63a5\u6750\u6599\u8cbb\u3068\u3057\u3066\u91d1\u984d\u304c\u66f8\u304b\u308c\u3066\u3044\u3066\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u6750\u6599\u3092\u3069\u308c\u3060\u3051\u6d88\u8cbb\u3057\u305f\u306e\u304b\u306f\u5206\u304b\u308a\u307e\u305b\u3093\u3082\u306e\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\u305d\u306e\u901a\u308a\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5b9a\u4fa1150\u5186\u306e\u30cf\u30f3\u30d0\u30fc\u30b0\u306e\u88fd\u54c1\u539f\u4fa1\u306e\u5185\u8a33\u304c\u3001\u76f4\u63a5\u6750\u6599\u8cbb50\u5186\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb30\u5186\u3001\u88fd\u9020\u9593\u63a5\u8cbb20\u5186\u3068\u66f8\u304b\u308c\u3066\u3044\u3066\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u6750\u6599\u306b\u3069\u308c\u3060\u3051\u306e\u6750\u6599\u3092\u4f7f\u3063\u305f\u306e\u304b\u3001\u6642\u7d66\u3044\u304f\u3089\u306e\u5f93\u696d\u54e1\u304c\u3069\u308c\u3060\u3051\u6642\u9593\u3092\u304b\u3051\u305f\u306e\u304b\u3001\u305d\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u7d4c\u3066\u3067\u304d\u3042\u304c\u3063\u305f\u306e\u304b\u3001\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u539f\u4fa1\u7ba1\u7406\u3092\u3059\u308b\u969b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u3092\u304a\u8a71\u3057\u3088\u3046\u3002<br \/>\n\uff11\u3064\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u73fe\u5834\u306b\u4efb\u305b\u308b\u3002\u305d\u3057\u3066\u3082\u3046\uff11\u3064\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u3001\u4f7f\u7528\u6750\u6599\u5225\u306e\u6d88\u8cbb\u6570\u91cf\u3084\u5358\u4fa1\u3001\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u6d3b\u52d5\u91cf\u3068\u5358\u4fa1\u306e\u8a73\u7d30\u30c7\u30fc\u30bf\u3092\u7d44\u307f\u8fbc\u3093\u3067\u3001\u88fd\u54c1\u539f\u4fa1\u304b\u3089\u539f\u4fa1\u8981\u7d20\u306b\u307e\u3067\u9061\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u65b9\u6cd5\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\uff12\u3064\u306e\u5206\u985e\u65b9\u6cd5\u306f\u3069\u3053\u304c\u9055\u3046\u306e\u3067\u3057\u3087\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u826f\u3044\u8cea\u554f\u3060\u3002\u3064\u307e\u308a\u3053\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u88fd\u54c1\u306f\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u3092\u7d4c\u3066\u5b8c\u6210\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u7d4c\u55b6\u8005\u306f\u5f53\u7136\u306e\u3054\u3068\u304f\u3001\u88fd\u54c1\u539f\u4fa1\u306e\u80cc\u5f8c\u306b\u306f\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u3001\u539f\u4fa1\u8a08\u7b97\u3068\u306f\u5207\u308a\u96e2\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u88fd\u54c1\u539f\u4fa1\u8a08\u7b97\u30c7\u30fc\u30bf\u3092\u7a81\u7834\u53e3\u306b\u3057\u3066\u539f\u4fa1\u7ba1\u7406\u30c7\u30fc\u30bf\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u5927\u5207\u306a\u3093\u3060\u3088\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u73fe\u5b9f\u306e\u88fd\u54c1\u539f\u4fa1\u306f\u3001\u76f4\u63a5\u6750\u6599\u8cbb\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb\u3001\u88fd\u9020\u9593\u63a5\u8cbb\u306a\u3069\u8981\u7d04\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3067\u8868\u73fe\u3055\u308c\u308b\u306b\u3068\u3069\u307e\u308a\u3001\u305d\u3053\u304b\u3089\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u306b\u9061\u308c\u308b\u3088\u3046\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u3002\u767a\u751f\u6e90\u306b\u9061\u308c\u306a\u304f\u3066\u306f\u3001\u539f\u4fa1\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u3053\u3068\u306a\u3069\u3067\u304d\u306a\u3044\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;\"> \u300c\uff15\u3064\u306e\u76ee\u7684\u300d\u3092\u6e80\u305f\u3059\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0<\/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:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u7533\u3057\u8a33\u3042\u308a\u307e\u305b\u3093\u3001\u307e\u3060\u539f\u4fa1\u7ba1\u7406\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u6cb8\u304d\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\uff11\u3064\u4f8b\u3092\u51fa\u305d\u3046\u3002\u7d99\u7d9a\u3057\u3066\u4f5c\u3063\u3066\u3044\u308b\u88fd\u54c1\u539f\u4fa1\u304c\u9ad8\u304f\u306a\u3063\u305f\u3068\u3059\u308b\u3002<br \/>\n\u305d\u306e\u539f\u56e0\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8003\u3048\u3089\u308c\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\u6750\u6599\u4ee3\u304c\u9ad8\u304f\u306a\u3063\u305f\u308a\u3001\u5f93\u696d\u54e1\u306e\u7d66\u6599\u304c\u4e0a\u304c\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3057\u3087\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3002\u3067\u3082\u3001\u305d\u308c\u3089\u306f\u3059\u3079\u3066\u300c\u5358\u4fa1\u304c\u4e0a\u304c\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3060\u3002<br \/>\n\u4ed6\u306b\u3082\u3001\u4f7f\u7528\u6570\u91cf\u304c\u5897\u3048\u3066\u539f\u4fa1\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3069\u3093\u306a\u3053\u3068\u304c\u8003\u3048\u3089\u308c\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\u6750\u6599\u306a\u3089\u3001\u305d\u3046\u3067\u3059\u306d\u30fb\u30fb\u30fb\u5fc5\u8981\u91cf\u4ee5\u4e0a\u306b\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f\u3068\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\u3046\u3060\u306d\u3002\u6750\u6599\u306b\u305b\u3088\u3001\u90e8\u54c1\u306b\u305b\u3088\u3001\u3072\u3068\u3064\u306e\u88fd\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306b\u4f7f\u3046\u6750\u6599\u306e\u4f7f\u7528\u91cf\u306f\u3042\u3089\u304b\u3058\u3081\u6c7a\u307e\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u6c7a\u307e\u3063\u305f\u91cf\u4ee5\u4e0a\u306b\u4f7f\u3046\u3053\u3068\u306f\u306a\u3044\u3002\u3060\u304c\u3001\u5931\u6557\u4f5c\u3092\u4f5c\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u8a71\u306f\u5225\u3060\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u88fd\u54c1100\u500b\u4f5c\u308b\u305f\u3081\u306b\u6750\u6599\u3092\u6295\u5165\u3057\u305f\u3082\u306e\u306e\u3001\u305d\u306e\u3046\u306110\u500b\u304c\u5931\u6557\u4f5c\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3002\u5b8c\u6210\u3057\u305f90\u500b\u306e\u5b8c\u6210\u54c1\u304c\u3001100\u500b\u5206\u306e\u539f\u4fa1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\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\u308b\u307b\u3069\u3001\u305d\u3046\u3044\u3046\u3053\u3068\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\u76f4\u63a5\u52b4\u52d9\u8cbb\u3082\u540c\u3058\u3060\u306d\u3002\u88fd\u54c1100\u500b\u4f5c\u308b\u306e\u306b10\u6642\u9593\u304b\u304b\u308b\u3068\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u88fd\u9020\u9014\u4e2d\u306e\u30c8\u30e9\u30d6\u30eb\u3067\u4e0d\u826f\u304c\u51fa\u305f\u305f\u3081\u3001\u624b\u76f4\u3057\u4f5c\u696d\u304c\u8ffd\u52a0\u7684\u306b\uff11\u6642\u9593\u304b\u304b\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb\u306f\u4f59\u8a08\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3046\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\u5206\u304b\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u5927\u5207\u306a\u3053\u3068\u306f\u3001\u3069\u3053\u306e\u88fd\u9020\u5de5\u7a0b\u3067\u4ed5\u640d\u54c1\u3092\u4f5c\u3063\u3066\u3057\u307e\u3063\u305f\u304b\u3068\u304b\u3001\u3069\u306e\u88fd\u9020\u5de5\u7a0b\u3067\u624b\u76f4\u3057\u4f5c\u696d\u3092\u884c\u3063\u305f\u304b\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\u305d\u306e\u901a\u308a\u3002\u8a31\u5bb9\u3057\u305f\u4ee5\u4e0a\u306b\u6750\u6599\u3084\u6642\u9593\u3092\u4f7f\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u88fd\u54c1\u539f\u4fa1\u3092\u5f15\u304d\u4e0a\u3052\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u305d\u3057\u3066\u3001\u4ed5\u640d\u54c1\u3084\u4e0d\u826f\u304c\u4e8c\u5ea6\u3068\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u767a\u751f\u6e90\u3067\u3042\u308b\u73fe\u5834\u307e\u3067\u9061\u308c\u308b\u4ed5\u7d44\u307f\u3092\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u7d44\u307f\u8fbc\u3080\u5fc5\u8981\u304c\u3042\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\u304c\u8003\u3048\u3066\u3044\u308b\u539f\u4fa1\u8a08\u7b97\u3063\u3066\u3001\u3082\u3057\u304b\u3057\u3066\u539f\u4fa1\u8a08\u7b97\u306e\u30c6\u30ad\u30b9\u30c8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u304b\u3002\u3088\u304f\u52c9\u5f37\u3057\u3066\u307e\u305b\u3093\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\u306e\u901a\u308a\u3001\u3068\u8a00\u3044\u305f\u3044\u3068\u3053\u308d\u3060\u304c\u3001\u5b9f\u306f\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u6709\u52b9\u306a\u539f\u4fa1\u7ba1\u7406\u306f\u3067\u304d\u306a\u3044\u3093\u3060\u3088\u3002\u8a73\u7d30\u306f\u8ffd\u3005\u3059\u308b\u3068\u3057\u3066\u3001\u30dc\u30af\u304c\u8003\u3048\u308b\u7406\u60f3\u7684\u306a\u539f\u4fa1\u8a08\u7b97\u306f\u3001\u3072\u3068\u3053\u3068\u3067\u8868\u73fe\u3059\u308c\u3070\u3001\u300c\u6d3b\u52d5\u57fa\u6e96\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u6307\u5411\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u300d\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\u4f55\u3060\u304b\u5206\u304b\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\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\u30dc\u30af\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306f\u201c\uff15\u3064\u306e\u76ee\u7684\u201d\u3092\u6e80\u8db3\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3001\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p>\u7b2c\u4e00\u306b\u3001\u88fd\u54c1\u539f\u4fa1\u306b\u30d7\u30ed\u30bb\u30b9\u60c5\u5831\u3092\u53cd\u6620\u3059\u308b\u3002<br \/>\n\u7b2c\u4e8c\u306b\u3001\u88fd\u54c1\u539f\u4fa1\u304c\u53ef\u9006\u6027\u3092\u6301\u3063\u305f\u8981\u7d20\u306b\u5206\u89e3\u3067\u304d\u308b\u3002<br \/>\n\u7b2c\u4e09\u306b\u3001\u8ab0\u3067\u3082\u76f4\u611f\u7684\u306b\u7570\u5e38\u70b9\u304c\u5206\u304b\u308b\u3002<br \/>\n\u7b2c\u56db\u306b\u3001\u4eca\u6642\u70b9\u306e\u4ed5\u639b\u54c1\u91d1\u984d\u304c\u77ac\u6642\u306b\u5206\u304b\u308b\u3002<br \/>\n\u305d\u3057\u3066\u7b2c\u4e94\u306b\u3001\u539f\u4fa1\u30c7\u30fc\u30bf\u304c\u3001\u696d\u52d9\u6d3b\u52d5\u306b\u3082\u3001\u8ca1\u52d9\u4f1a\u8a08\u306b\u3082\u9023\u52d5\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p>\u3053\u308c\u307e\u3067\u6559\u3048\u305f\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u3066\u3044\u308c\u3070\u3001\u30dc\u30af\u304c\u4f55\u3092\u8a00\u3044\u305f\u3044\u306e\u304b\u5206\u304b\u308b\u306f\u305a\u3060\u304c\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\u304b\u3002\u79c1\u306b\u306f\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\u6b21\u56de\u306f\u3001\u3072\u3068\u3064\u3072\u3068\u3064\u3092\u7815\u3044\u3066\u8aac\u660e\u3059\u308b\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\u4eca\u56de\u306f\u3061\u3087\u3063\u3068\u9ad8\u5ea6\u306a\u8a71\u3092\u3057\u3088\u3046\u3002<br \/>\n\u3014\uff31\u3015\u79c1\u306b\u5206\u304b\u308a\u307e\u3059\u304b\u30fb\u30fb\u30fb<br \/>\n\u3014\u6797\u3015\u300c\u96e3\u3057\u3044\u7406\u8ad6\u3092\u7406\u89e3\u3059\u308b\u305e\u300d\u3068\u69cb\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5e38\u8b58\u3092\u50cd\u304b\u305b\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3060\u306d\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":[1726],"series":[1147],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 16:30:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/33986"}],"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=33986"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/33986\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=33986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=33986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=33986"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=33986"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=33986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}