{"id":34586,"date":"2014-01-09T10:10:18","date_gmt":"2014-01-09T01:10:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=34586"},"modified":"2015-09-18T19:46:34","modified_gmt":"2015-09-18T10:46:34","slug":"financial-statements-article-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-20\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c14\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u96d1\u8ca8\u5c4b\u30d6\u30eb\u30c9\u30c3\u30b0\u30fb\u300c\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\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\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u96d1\u8ca8\u5c4b\u30d6\u30eb\u30c9\u30c3\u30b0\u30fb<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\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\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-34588\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-1.png\" alt=\"\" width=\"650\" height=\"638\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-1.png 815w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-1-300x294.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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\/>\n\u5e73\u621025\u5e74\uff18\u6708\u671f\u306e\u6c7a\u7b97\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u5b9f\u5730\u68da\u5378\u624b\u7d9a\u306e\u7acb\u4f1a\u3044\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u5b9f\u5730\u68da\u5378\u7528\u30cf\u30f3\u30c7\u30a3\u30bf\u30fc\u30df\u30ca\u30eb\u306b\u8868\u793a\u3055\u308c\u308b\u58f2\u4fa1\u3068\u5e97\u8217\u306b\u304a\u3051\u308b\u58f2\u4fa1\u3068\u306e\u9593\u306b\u5dee\u7570\u304c\u3042\u308b\u3082\u306e\u304c\u691c\u51fa\u3055\u308c\u305f\uff08\u671f\u672b\u5728\u5eab\u306f\u904e\u5927\u8a08\u4e0a\u3068\u306a\u308b\uff09\u3002<br \/>\n\u30b7\u30b9\u30c6\u30e0\u8ab2\u306b\u3088\u308b\u691c\u8a3c\u306e\u7d50\u679c\u3001\u5546\u54c1\u5358\u4fa1\u306b\u58f2\u5909\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u8fbc\u3080\u30af\u30a8\u30ea\u304c\u4f5c\u52d5\u3057\u306a\u3044\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3001\u5b9f\u884c\u884c\u70ba\u8005\u306f\u4e0d\u660e\u3067\u3042\u308b\u304c\u3001\u4e0a\u8a18<strong>\u2463<\/strong>\u306e\u3068\u304a\u308a\u3001\u6708\u6b21\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u58f2\u5909\u30c7\u30fc\u30bf\u3092\u610f\u56f3\u7684\u306b\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u9451\u307f\u308c\u3070\u3001\u610f\u56f3\u7684\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u53ef\u80fd\u6027\u306f\u5426\u5b9a\u3067\u304d\u306a\u3044\u3002<\/p>\n<p><strong>\u2465\u3000\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u4e0d\u9069\u5207\u306a\u7b97\u5b9a\u306b\u3088\u308b\u5728\u5eab\u306e\u904e\u5927\u8a08\u4e0a<\/strong><br \/>\n\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u3046\u3061100\uff05\u5b50\u4f1a\u793e\u304b\u3089\u306e\u4ed5\u5165\u308c\u5206\u306b\u3064\u3044\u3066\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u984d\u3092\u6d88\u53bb\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u3053\u308c\u3092\u904e\u5c11\u306b\u6d88\u53bb\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u68da\u5378\u8cc7\u7523\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u767a\u899a\u3057\u306a\u304b\u3063\u305f\u539f\u56e0<\/strong><\/h4>\n<p>\u96d1\u8ca8\u5c4b\u30d6\u30eb\u30c9\u30c3\u30b0\u306b\u304a\u3051\u308b\u671f\u672b\u5728\u5eab\u306e\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5b9f\u5730\u68da\u5378\u7d50\u679c\u306e\u5831\u544a\u307e\u3067\u306f\u8907\u6570\u306e\u90e8\u7f72\u30fb\u4eba\u54e1\u304c\u95a2\u4e0e\u3057\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u81ea\u52d5\u5316\u3082\u9032\u3093\u3067\u3044\u305f\u305f\u3081\u3001\u4e0d\u6b63\u304c\u4ecb\u5728\u3057\u306b\u304f\u3044\u72b6\u6cc1\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u5730\u68da\u5378\u7d50\u679c\u304c\u7ba1\u7406\u672c\u90e8\u8ca1\u52d9\u8ab2\u306b\u5831\u544a\u3055\u308c\u305f\u5f8c\u306f\u3001\uff12\u540d\u7a0b\u5ea6\u306e\u4eba\u54e1\u306b\u3088\u308a\u3001\u624b\u4f5c\u696d\u5165\u529b\u3092\u4f34\u3046\u81a8\u5927\u306a\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u696d\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u65e7\u7d4c\u55b6\u9663\u306b\u3088\u308b\u6307\u793a\u306e\u3082\u3068\u78ba\u5b9a\u3057\u305f\u68da\u5378\u8cc7\u7523\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u5730\u68da\u5378\u3092\u884c\u3063\u305f\u5e97\u8217\u3084\u4eba\u54e1\u3068\u5171\u6709\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u4f5c\u696d\u904e\u7a0b\u3084\u8a08\u7b97\u7d50\u679c\u304c\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u3082\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u4ed6\u90e8\u7f72\u304b\u3089\u306e\u727d\u5236\u306f\u52b9\u304b\u305a\u3001\u3044\u308f\u3070\u30d6\u30e9\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u5316\u3057\u3066\u3044\u305f\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u308b\u5f71\u97ff\u984d\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u68da\u5378\u8cc7\u7523\u306e\u904e\u5927\u8a08\u4e0a\u984d\u306f\u3001\u76f4\u8fd1\u306e\uff12\u5e74\u3067\u5927\u304d\u304f\u81a8\u3089\u3093\u3067\u3044\u308b\u3002\u4e0b\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u6b63\u306e\u91d1\u984d\u306f\u904e\u5927\u8a08\u4e0a\u3092\u3001\u8ca0\u306e\u91d1\u984d\uff08\u25b2\u8868\u8a18\uff09\u306f\u904e\u5c11\u8a08\u4e0a\u3092\u8868\u3057\u3066\u3044\u308b\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-34587\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-2.png\" alt=\"\" width=\"650\" height=\"85\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-2.png 915w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/fusei14-2-300x39.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u5c0f\u58f2\u696d\u306b\u304a\u3051\u308b\u671f\u672b\u5728\u5eab\u3092\u3081\u3050\u308b\u7c89\u98fe\u6c7a\u7b97<\/strong><\/h4>\n<p>\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff17\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30de\u30c4\u30e4\u30fb\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-12\/\" target=\"_blank\">\u7b2c\uff17\u56de<\/a>\u3067\u3082\u53d6\u308a\u4e0a\u3052\u305f\u3088\u3046\u306b\u3001\u5c0f\u58f2\u696d\u8005\u304c\u7c89\u98fe\u6c7a\u7b97\u3092\u884c\u3046\u624b\u53e3\u3068\u3057\u3066\u306f\u3001\u671f\u672b\u5728\u5eab\u306e\u68da\u5378\u6b8b\u9ad8\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5f53\u671f\u306e\u58f2\u4e0a\u539f\u4fa1\u3092\u904e\u5c11\u306b\u3001\u5229\u76ca\u3092\u904e\u5927\u306b\u3059\u308b\u3068\u3044\u3046\u624b\u53e3\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u5b9f\u969b\u306e\u5728\u5eab\u6570\u91cf\u306e\u6c34\u5897\u3057\u3088\u308a\u306f\u3001\u58f2\u4fa1\u9084\u5143\u7387\u306e\u7b97\u5b9a\u306b\u3042\u305f\u308a\u58f2\u4fa1\u3092\u9ad8\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u624b\u6cd5\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\uff08\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff17\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30de\u30c4\u30e4\u30fb\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-12\/\" target=\"_blank\">\u7b2c\uff17\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u7c89\u98fe\u3092\u9632\u6b62\u3057\u3001\u767a\u898b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5b9f\u5730\u68da\u5378\u3092\u73fe\u5834\u4efb\u305b\u306b\u305b\u305a\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3084\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u7acb\u3061\u4f1a\u3046\u3053\u3068\u304c\u6709\u52b9\u3067\u3042\u308b\u3002\u672c\u4ef6\u3067\u3082\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u5b9f\u969b\u306e\u5e97\u8217\u306b\u8db3\u3092\u904b\u3093\u3067\u3001\u30cf\u30f3\u30c7\u30a3\u30bf\u30fc\u30df\u30ca\u30eb\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u58f2\u4fa1\u3068\u5e97\u982d\u4fa1\u683c\u306e\u76f8\u9055\u3068\u3044\u3046\u300c\u4e0d\u6b63\u306e\u7aef\u7dd2\u300d\u3092\u767a\u898b\u3057\u3066\u3044\u308b\uff08\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09\u2464<\/strong>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u65e7\u7d4c\u55b6\u9663\u304c\u91b8\u6210\u3057\u305f\u4f01\u696d\u98a8\u571f<\/strong><\/h4>\n<p>\u5831\u544a\u66f8\u306f\u3001\uff17\u6708\u306b\u9000\u4efb\u3057\u305f\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u65e7\u7d4c\u55b6\u9663\u306b\u3064\u3044\u3066\u3001\u696d\u7e3e\u4e0d\u632f\u304c\u9032\u3080\u4e2d\u3001\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u5f37\u3044\u57f7\u7740\u3092\u6709\u3057\u3001\u5404\u7a2e\u306e\u7d4c\u8cbb\u524a\u6e1b\u7b56\u3092\u7d99\u7d9a\u7684\u306b\u884c\u3046\u307b\u304b\u3001\u5e73\u621022\u5e74\uff18\u6708\u671f\u306b\u306f\u4e0d\u63a1\u7b97\u5e97\u8217\uff0862\u5e97\u8217\uff09\u306e\u9589\u9396\u3092\u4f34\u3046\u30ea\u30b9\u30c8\u30e9\u3092\u884c\u3063\u305f\u304c\u3001\u696d\u7e3e\u30fb\u5229\u76ca\u306e\u56de\u5fa9\u3092\u5b9f\u73fe\u3067\u304d\u306a\u3044\u72b6\u6cc1\u306b\u3042\u3063\u305f\u3068\u65ad\u3058\u3001\u4eba\u4e8b\u6a29\u3092\u542b\u3080\u5727\u5012\u7684\u304b\u3064\u5f37\u5927\u306a\u6a29\u529b\u3092\u80cc\u666f\u306b\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u78ba\u5b9a\u306e\u4e3b\u8981\u306a\u5b9f\u52d9\u4f5c\u696d\u3092\u62c5\u5f53\u3057\u3066\u3044\u305f\u7ba1\u7406\u672c\u90e8\u8ca1\u52d9\u8ab2\u306e\u8077\u54e1\u306b\u5bfe\u3057\u3066\u3001\u68da\u5378\u8cc7\u7523\u984d\u306e\u64cd\u4f5c\u6307\u793a\u3092\u884c\u3063\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3001\u3068\u7d50\u8ad6\u3065\u3051\u305f\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u8a08\u753b\u6027\u306e\u306a\u3044\u7c89\u98fe<\/strong><\/h4>\n<p>\u671f\u672b\u68da\u5378\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u306f\u3001\u300c\u53d6\u7de0\u5f79\u7ba1\u7406\u672c\u90e8\u9577\u306b\u3088\u308b\u500b\u5225\u5177\u4f53\u7684\u306a\u6307\u793a\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u8ca1\u52d9\u8ab2\u8ab2\u9577\u304c\u884c\u3063\u3066\u304d\u305f\u3082\u306e\u3067\u3042\u3063\u305f\u304c\u3001\u5e73\u621023\u5e74\uff18\u6708\u671f\u306b\u304a\u3044\u3066\u306f\u3001\u68da\u5378\u30c7\u30fc\u30bf\u304c\u904e\u5c11\u306b\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621022\u5e74\uff18\u6708\u671f\u306b\u304a\u3044\u3066\u4e0d\u63a1\u7b97\u5e97\u8217\u306e\u5ec3\u6b62\u306b\u4f34\u3046\u5728\u5eab\u306e\u79fb\u52d5\u51e6\u7406\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u305a\u3001\u4e00\u5f8b\u306b\u4e0d\u63a1\u7b97\u5e97\u8217\u306e\u5728\u5eab\u306f\u30bc\u30ed\u3068\u3057\u305f\u305f\u3081\u3001\u5728\u5eab\u306e\u79fb\u52d5\u3092\u53d7\u3051\u5165\u308c\u305f\u5e97\u8217\u3067\u306f\u3001\u7406\u8ad6\u5728\u5eab\u3092\u5b9f\u5728\u5eab\u304c\u4e0a\u56de\u3063\u3066\u3057\u307e\u3044\u7c97\u5229\u7387\u304c\u7570\u5e38\u5024\u3092\u793a\u3057\u305f\u305f\u3081\u3001\u3053\u308c\u3092\u901a\u5e38\u5024\u306b\u306a\u308b\u3088\u3046\u3001\u5728\u5eab\u3092\u904e\u5c11\u306b\u6539\u3056\u3093\u3057\u305f\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u624b\u53e3\u304c\u793a\u3059\u3088\u3046\u306b\u3001\u672c\u4ef6\u306e\u4e0d\u6b63\u306b\u306f\u3042\u307e\u308a\u8a08\u753b\u6027\u306f\u611f\u3058\u3089\u308c\u305a\u3001\u4e0d\u63a1\u7b97\u5e97\u8217\u306e\u5927\u898f\u6a21\u306a\u9589\u9396\u3068\u3044\u3046\u30ea\u30b9\u30c8\u30e9\u7b56\u3092\u3082\u3063\u3066\u3057\u3066\u3082\u696d\u7e3e\u304c\u5411\u4e0a\u3057\u306a\u3044\u3053\u3068\u306b\u5bfe\u3059\u308b\u65e7\u7d4c\u55b6\u9663\u306e\u7126\u308a\u304c\u3001\u5b89\u6613\u306a\u671f\u672b\u68da\u5378\u6b8b\u9ad8\u306e\u8abf\u6574\u306b\u3088\u308b\u4e0d\u6b63\u3078\u3068\u8d70\u3089\u305b\u305f\u3082\u306e\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u8ab2\u9577\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u5bfe\u3059\u308b\u901a\u5831<\/strong><\/h4>\n<p>\u5831\u544a\u66f8\u304b\u3089\u524d\u5f8c\u95a2\u4fc2\u306f\u8aad\u307f\u3068\u308c\u306a\u3044\u304c\u3001\u30c7\u30fc\u30bf\u3092\u6539\u3056\u3093\u3057\u3066\u3044\u305f\u8ca1\u52d9\u8ab2\u8ab2\u9577\u306f\u3001\u524d\u4ee3\u8868\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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<\/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 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