{"id":34652,"date":"2013-12-27T09:28:15","date_gmt":"2013-12-27T00:28:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=34652"},"modified":"2014-03-05T11:19:00","modified_gmt":"2014-03-05T02:19:00","slug":"financial-accounting-others-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u89e3\u8aac<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e7412\u670825\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306b\u8cc7\u3059\u308b\u305f\u3081\u306b\u3001\u4fe1\u8a17\u3092\u5229\u7528\u3057\u3066\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u3001\u65e5\u672c\u7248ESOP\uff08Employee Stock Ownership Plan\uff09\u306a\u3069\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u53d6\u5f15\u3092\u53d6\u308a\u6271\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621025\u5e74\uff17\u6708\uff12\u65e5\u306e\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\u306f\u3001\u516c\u958b\u8349\u6848\u304b\u3089\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u516c\u958b\u8349\u6848\u304b\u3089\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/shintaku-pi\/\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5f93\u696d\u54e1\u3078\u306e\u798f\u5229\u539a\u751f\u3092\u76ee\u7684\u3068\u3057\u3066\u3001<span style=\"color: #333399;\">\u2460\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15<\/span>\u53ca\u3073<span style=\"color: #800000;\">\u2461\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\uff08\u53d7\u7d66\u6a29\uff09\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15<\/span>\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u306b\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7684\u306a\u89e3\u91c8\u3092\u793a\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u53d6\u5f15\u304c\u3001\u6cd5\u7684\u306b\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\uff08\u6ce8\uff11\uff09\u3002<\/p>\n<p>\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u306f\u3001\u5f79\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u3084\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u89aa\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306a\u3069\u304c\u3042\u308b\u304c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u958b\u8349\u6848\u306b\u304a\u3044\u3066\u63d0\u6848\u3057\u305f\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u5bfe\u8c61\u7bc4\u56f2\u3092\u7b2c\uff13\u9805\u53ca\u3073\u7b2c\uff14\u9805\u306e\u53d6\u5f15\u4ee5\u5916\u306e\u53d6\u5f15\u306b\u307e\u3067\u5e83\u3052\u308b\u3053\u3068\u306f\u884c\u3063\u3066\u3044\u306a\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a26\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u306b\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u7dcf\u984d\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u306e\u8a8d\u8b58\u6642\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u4fe1\u8a17\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u6255\u8fbc\u671f\u65e5\u306b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a5\u9805\u30017\u9805\u30018\u9805\uff09\u3002<br \/>\n\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u53d6\u6271\u3044\u3082\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a9\u9805\u300138\u9805\uff09\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u95a2\u3059\u308b\u4ed8\u968f\u8cbb\u7528\u306e\u53d6\u6271\u3044\u3092\u660e\u793a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u3001\u4f01\u696d\u306f\u4fe1\u8a17\u306b\u6b8b\u5b58\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u3092\u3001\u4fe1\u8a17\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\uff08\u4ed8\u968f\u8cbb\u7528\u306e\u91d1\u984d\u3092\u9664\u304f\uff09\u306b\u3088\u308a\u682a\u4e3b\u8cc7\u672c\u306b\u304a\u3044\u3066\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3057\u3001\u4fe1\u8a17\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u306b\u542b\u3081\u3089\u308c\u3066\u3044\u305f\u4ed8\u968f\u8cbb\u7528\u306f\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u8af8\u8cbb\u7528\u306b\u542b\u3081\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a8\u9805\uff081\uff09\u300135\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u304c\u4fe1\u8a17\u306b\u652f\u6255\u3063\u305f\u914d\u5f53\u91d1\u7b49\u306e\u4f01\u696d\u3068\u4fe1\u8a17\u3068\u306e\u9593\u306e\u53d6\u5f15\u306f\u76f8\u6bba\u6d88\u53bb\u3092\u884c\u308f\u306a\u3044\u3068\u660e\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a8\u9805\uff085\uff09\u300137\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2163\u3000\u53d7\u7d66\u6a29\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u306b\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u7dcf\u984d\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u306e\u8a8d\u8b58\u6642\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u4fe1\u8a17\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u6255\u8fbc\u671f\u65e5\u306b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a10\u9805\u300111\u9805\u300114\u9805\uff09\u3002<br \/>\n\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u53d6\u6271\u3044\u3082\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a15\u9805\u300160\u9805\uff09\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u95a2\u3059\u308b\u4ed8\u968f\u8cbb\u7528\u306e\u53d6\u6271\u3044\u53ca\u3073\u4f01\u696d\u304c\u4fe1\u8a17\u306b\u652f\u6255\u3063\u305f\u914d\u5f53\u91d1\u7b49\u306e\u4f01\u696d\u3068\u4fe1\u8a17\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u76f8\u6bba\u6d88\u53bb\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u2161<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a14\u9805\uff081\uff09\u3001\uff082\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2164\u3000\u958b\u793a\u7b49<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u3068\u540c\u69d8\u306b\u3001\u53d6\u5f15\u306e\u6982\u8981\u95a2\u4fc2\u3001\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u95a2\u4fc2\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u95a2\u4fc2\u306e\u6ce8\u8a18\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6ce8\u8a18\u306b\u95a2\u3057\u3066\u306f\u3001\u5404\u671f\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u306e\u5185\u5bb9\u304c\u540c\u4e00\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u5f53\u8a72\u6ce8\u8a18\u304c\u3042\u308b\u65e8\u306e\u8a18\u8f09\u3092\u3082\u3063\u3066\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a68\u9805\u300169\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2165\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5e73\u6210 26\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u8868\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u53c8\u306f\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u8868\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u5f53\u8a72\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\uff09\u3088\u308a\u524d\u306b\u7de0\u7d50\u3055\u308c\u305f\u4fe1\u8a17\u5951\u7d04\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u65b9\u6cd5\u306b\u3088\u3089\u305a\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u65b9\u6cd5\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4e00\u5b9a\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621025\u5e7412\u670825\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306b\u8cc7\u3059\u308b\u305f\u3081\u306b\u3001\u4fe1\u8a17\u3092\u5229\u7528\u3057\u3066\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u3001\u65e5\u672c\u7248ESOP\uff08Employee Stock Ownership Plan\uff09\u306a\u3069\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u53d6\u5f15\u3092\u53d6\u308a\u6271\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621025\u5e74\uff17\u6708\uff12\u65e5\u306e\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\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":[370,178,180,235,167,279,289],"tags":[524,532,534,533],"backnumber":[1726],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 14:05:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/34652"}],"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=34652"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/34652\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=34652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=34652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=34652"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=34652"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=34652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}