{"id":36971,"date":"2014-01-30T10:11:12","date_gmt":"2014-01-30T01:11:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36971"},"modified":"2014-02-07T18:14:11","modified_gmt":"2014-02-07T09:14:11","slug":"management-accounting-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-27\/","title":{"rendered":"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c19\u56de\u3011\u300c\u76ee\u6307\u3059\u3079\u304d\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\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\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u76ee\u6307\u3059\u3079\u304d\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\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;\">\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u76ee\u7684\u306f\u4f55\u304b\uff1f<\/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\u6700\u521d\u306b\u8003\u3048\u3066\u3082\u3089\u3044\u305f\u3044\u3053\u3068\u306f\u3001\u300c\u306a\u305c\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u3053\u3068\u3060\u3002<br \/>\n\u3053\u308c\u306f\u300c\u539f\u4fa1\u8a08\u7b97\u306e\u76ee\u7684\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3082\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\u539f\u4fa1\u8a08\u7b97\u306e\u76ee\u7684\u306f\u30fb\u30fb\u30fb\u8ca1\u52d9\u8af8\u8868\u76ee\u7684\u3001\u6b63\u3057\u3044\u88fd\u54c1\u539f\u4fa1\u76ee\u7684\u3001\u539f\u4fa1\u7ba1\u7406\u76ee\u7684\u3067\u3057\u305f\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\u3053\u308c\u3092\u300c\u5916\u90e8\u5831\u544a\u76ee\u7684\u300d\u3068\u300c\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u300d\u306e\u8996\u70b9\u3067\u533a\u5206\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3060\u308d\u3046\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\u4ed5\u639b\u54c1\u91d1\u984d\u304c\u6c7a\u307e\u3089\u306a\u304f\u3066\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u4f5c\u308c\u307e\u305b\u3093\u3002\u3067\u3059\u304b\u3089\u3001\u5916\u90e8\u5831\u544a\u76ee\u7684\u3067\u3082\u3042\u308b\u3057\u3001\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u3067\u3082\u3042\u308b\u3001\u3068\u601d\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\u3088\u308d\u3057\u3044\u3002\u3067\u306f\u3001\u6b63\u3057\u3044\u88fd\u54c1\u539f\u4fa1\u76ee\u7684\u3068\u539f\u4fa1\u7ba1\u7406\u306f\uff1f<\/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\u7d4c\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u90e8\u9580\u7ba1\u7406\u306e\u305f\u3081\u3067\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\u88fd\u54c1\u6bce\u306e\u7c97\u5229\u76ca\u304c\u5206\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u5229\u76ca\u7ba1\u7406\u306f\u3067\u304d\u306a\u3044\u3002\u307e\u305f\u3001\u539f\u4fa1\u9ad8\u306e\u88fd\u54c1\u304c\u5206\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u3069\u3053\u306e\u539f\u4fa1\u3092\u4e0b\u3052\u308c\u3070\u3044\u3044\u304b\u7684\u304c\u7d5e\u308c\u306a\u3044\u3002<br \/>\n\u3064\u307e\u308a\u3001\u5185\u90e8\u7ba1\u7406\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306f\u7d76\u5bfe\u306b\u5fc5\u8981\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\u3067\u3082\u3001\u4f1d\u7d71\u7684\u306a\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u6b63\u3057\u3044\u88fd\u54c1\u539f\u4fa1\u3082\u8a08\u7b97\u3067\u304d\u306a\u3044\u3057\u3001\u539f\u4fa1\u7ba1\u7406\u306b\u3082\u4f7f\u3048\u306a\u3044\u3063\u3066\u3001\u5148\u751f\u304b\u3089\u6559\u308f\u308a\u307e\u3057\u305f\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\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u76ee\u7684\u306f\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5897\u5927\u3059\u308b\u305f\u3081\u300d\u3067\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n\u6b63\u3057\u3044\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u7f6e\u304d\u63db\u3048\u308c\u3070\u3001\u6b63\u3057\u3044\u88fd\u54c1\u539f\u4fa1\u306b\u3088\u308b\u9069\u5207\u306a\u30d7\u30ed\u30c0\u30af\u30c8\u30df\u30c3\u30af\u30b9\u304c\u53ef\u80fd\u306b\u306a\u308a\u3001\u88fd\u54c1\u539f\u4fa1\u3092\u8981\u7d20\u306b\u5206\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002\u3055\u3089\u306b\u3044\u3048\u3070\u3001\u4ed5\u639b\u54c1\u3092\u52d5\u304d\u3067\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u3001\u5229\u76ca\u304c\u5897\u3048\u3001\u4ed5\u639b\u54c1\u5728\u5eab\u304c\u5727\u7e2e\u3055\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5897\u5927\u304c\u5b9f\u73fe\u3059\u308b\u3002<br \/>\n\u4ed5\u639b\u54c1\u306e\u8a55\u4fa1\u3057\u304b\u3067\u304d\u306a\u3044\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u6e1b\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3082\u6c7a\u3057\u3066\u5897\u52a0\u3057\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\u8208\u5473\u304c\u308f\u3044\u3066\u304d\u307e\u3057\u305f\uff01<\/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;\"> \u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306f\uff13\u968e\u5c64<\/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\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u8a2d\u8a08\u3059\u308b\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\u6700\u521d\u306b\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u304c\u6e80\u8db3\u3059\u3079\u304d\u6761\u4ef6\u3092\u4e0a\u3052\u3066\u304a\u3053\u3046\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u304c\u898b\u3048\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u88fd\u54c1\u539f\u4fa1\u306b\u30d7\u30ed\u30bb\u30b9\u60c5\u5831\u3092\u53cd\u6620\u3055\u308c\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u88fd\u54c1\u539f\u4fa1\u306b\u53ef\u9006\u6027\u3092\u3082\u305f\u305b\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u8ab0\u3067\u3082\u76f4\u611f\u7684\u306b\u7570\u5e38\u70b9\u304c\u5206\u304b\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u4eca\u6642\u70b9\u306e\u4ed5\u639b\u54c1\u91d1\u984d\u304c\u5206\u304b\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u696d\u52d9\u6d3b\u52d5\u306b\u3082\u8ca1\u52d9\u4f1a\u8a08\u306b\u3082\u9023\u52d5\u3059\u308b<\/p>\n<\/div>\n<\/div>\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\u3053\u308c\u3063\u3066<a title=\"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c18\u56de\u3011\u300c\u6700\u5148\u7aef\u306e\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u304c\u5177\u5099\u3059\u3079\u304d\u201c\uff15\u3064\u306e\u6761\u4ef6\u201d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-25\/\" target=\"_blank\">\u524d\u56de<\/a>\u52c9\u5f37\u3057\u305f\u3053\u3068\u3068\u540c\u3058\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\u30b7\u30b9\u30c6\u30e0\u306e\u8a71\u3068\u306a\u308b\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u62bd\u8c61\u7684\u3067\u3001\u7121\u6a5f\u8cea\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002<br \/>\n\u305d\u3053\u3067\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3092\u982d\u306b\u6d6e\u304b\u3079\u306a\u304c\u3089\u30dc\u30af\u306e\u8a71\u3092\u805e\u3044\u3066\u307b\u3057\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\u308f\u304b\u308a\u307e\u3057\u305f\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\u308c\u3089\u306e\u6761\u4ef6\u3092\u6e80\u8db3\u3059\u308b\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u57fa\u672c\u69cb\u9020\u306f\u3001\u5927\u304d\u304f\u300c\u30ea\u30bd\u30fc\u30b9\u300d\u3001\u300c\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u300d\u3001\u300c\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u300d\u3068\u3044\u3046\uff13\u3064\u306e\u968e\u5c64\u69cb\u6210\u3068\u306a\u308b\u3002<\/p>\n<p>\u30ea\u30bd\u30fc\u30b9\uff08\u7d4c\u55b6\u8cc7\u6e90\uff09\u306f\u98df\u6750\u3001\u5efa\u7269\u3001\u8abf\u7406\u5668\u5177\u3001\u6c34\u9053\u96fb\u6c17\u3001\u30ad\u30c3\u30c1\u30f3\u3068\u30db\u30fc\u30eb\u62c5\u5f53\u5f93\u696d\u54e1\u306a\u3069\u3060\u3002\u3053\u308c\u3089\u3092\u6d88\u8cbb\u3059\u308b\u3053\u3068\u3067\u539f\u4fa1\u304c\u767a\u751f\u3059\u308b\u3002\u3053\u308c\u304c\u30ea\u30bd\u30fc\u30b9\u30b3\u30b9\u30c8\u3001\u3064\u307e\u308a\u79d1\u76ee\u5225\u539f\u4fa1\u306e\u3053\u3068\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\u4f1d\u7d71\u7684\u539f\u4fa1\u8a08\u7b97\u306e\u8cbb\u76ee\u5225\u8a08\u7b97\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\u3046\u3060\u306d\u3002\u6b21\u306f\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\uff08\u6d3b\u52d5\uff09\u3060\u3002<br \/>\n\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u306f\u300c\u4f55\u304b\u3092\u3059\u308b\u76ee\u7684\u3092\u6301\u3064\u6d3b\u52d5\u306e\u3053\u3068\u300d\u3060\u3002\u30ad\u30c3\u30c1\u30f3\u62c5\u5f53\u306a\u3089\u98df\u6750\u3092\u7528\u610f\u3059\u308b\u3001\u6599\u7406\u3092\u4f5c\u308b\u3001\u76bf\u3092\u6d17\u3046\u3001\u6383\u9664\u3092\u3059\u308b\u3068\u3044\u3063\u305f\u6d3b\u52d5\u3067\u3042\u308a\u3001\u30db\u30fc\u30eb\u62c5\u5f53\u306a\u3089\u5ba2\u3092\u30c6\u30fc\u30d6\u30eb\u306b\u6848\u5185\u3059\u308b\u3001\u6ce8\u6587\u3092\u3068\u308b\u3001\u6599\u7406\u3092\u904b\u3076\u3001\u5f8c\u7247\u4ed8\u3051\u3092\u3059\u308b\u3001\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u3002<\/p>\n<p>\u3044\u3046\u307e\u3067\u3082\u306a\u304f\u3001\u3072\u3068\u3064\u3072\u3068\u3064\u306e\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u306f\u76f8\u4e92\u306b\u95a2\u9023\u6027\u3092\u3082\u3063\u3066\u7d50\u3073\u3064\u304d\u3001\u9023\u7d9a\u3059\u308b\u300c\u30ec\u30b9\u30c8\u30e9\u30f3\u300d\u3068\u3044\u3046\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u6210\u3059\u308b\u3002<br \/>\n\u3053\u306e\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u539f\u4fa1\u3092\u300c\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u30b3\u30b9\u30c8\u300d\u3068\u3044\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\u306f\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u98df\u6750\u306f\u4e00\u9023\u306e\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u3092\u901a\u904e\u3059\u308b\u3053\u3068\u3067\uff08\u3064\u307e\u308a\u6d88\u8cbb\u3057\u3066\uff09\u6599\u7406\u306b\u5f62\u3092\u5909\u3048\u308b\u3002\u3064\u307e\u308a\u3001\u98df\u6750\u306b\u4fa1\u5024\u3092\u4ed8\u4e0e\u3059\u308b\u306e\u304c\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u306a\u3093\u3060\u3002<br \/>\n\u3053\u3053\u3067\u6ce8\u610f\u3057\u3066\u307b\u3057\u3044\u3053\u3068\u306f\u3001<span style=\"text-decoration: underline;\">\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u304c\u3044\u3064\u3082\u4fa1\u5024\u3092\u751f\u3093\u3067\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3001\u3068\u3044\u3046\u3053\u3068\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\u305d\u3093\u306a\u3053\u3068\u3063\u3066\u3001\u3042\u308b\u306e\u3067\u3059\u304b\uff1f<\/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\u9867\u5ba2\u304c\u4e00\u4eba\u3082\u3044\u306a\u3044\u30ec\u30b9\u30c8\u30e9\u30f3\u3092\u60f3\u50cf\u3057\u3066\u307f\u305f\u307e\u3048\u3002\u3042\u308b\u3044\u306f\u3001\u7802\u7cd6\u3092\u5165\u308c\u308b\u3079\u304d\u306a\u306e\u306b\u5869\u3092\u5165\u308c\u3066\u3057\u307e\u3063\u305f\u3089\u3069\u3046\u304b\u306a\u3002\u305b\u3063\u304b\u304f\u4f5c\u3063\u305f\u6599\u7406\u306f\u30b4\u30df\u7bb1\u884c\u304d\u3060\u3002<br \/>\n\u4fa1\u5024\u3092\u751f\u307e\u306a\u3044\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u304c\u591a\u3044\u8077\u5834\u306f\u5132\u304b\u3089\u306a\u3044\u3002<br \/>\n\u305d\u3053\u3067\u3001\u4fa1\u5024\u3092\u751f\u307e\u306a\u3044\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u3092\u53ef\u8996\u5316\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u4f5c\u308a\u4e0a\u3052\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\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\u4f1d\u7d71\u7684\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u4fa1\u5024\u3092\u751f\u307e\u306a\u3044\u539f\u4fa1\u3067\u3042\u3063\u3066\u3082\u3001\u90e8\u9580\u8cbb\u3084\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\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\u6700\u5f8c\u306f\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\uff08\u539f\u4fa1\u96c6\u8a08\u5358\u4f4d\uff09\u3060\u3002<br \/>\n\u88fd\u54c1\uff08\u6599\u7406\uff09\u3067\u3042\u308b\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306b\u96c6\u8a08\u3055\u308c\u305f\u539f\u4fa1\u304c\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u30b3\u30b9\u30c8\u3001\u3064\u307e\u308a\u88fd\u54c1\u539f\u4fa1\u3060\u3002<br \/>\n\u3053\u3053\u3067\u6ce8\u610f\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3053\u3068\u306f\u3001\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306f\u4f55\u3082\u88fd\u54c1\uff08\u6599\u7406\uff09\u306b\u9650\u5b9a\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u304c\u3001\u30b5\u30e9\u30c0\u3068\u30b9\u30c6\u30fc\u30ad\u3068\u30c7\u30b6\u30fc\u30c8\u3092\u6ce8\u6587\u3057\u305f\u3068\u3059\u308b\u3002\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6599\u7406\u3067\u3082\u3044\u3044\u3057\u3001\u9867\u5ba2\u5358\u4f4d\u3067\u3082\u3044\u3044\u3002<br \/>\n\u3064\u307e\u308a\u3001\u7ba1\u7406\u3057\u305f\u3044\u5358\u4f4d\u304c\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\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\u3064\u307e\u308a\u3001\u30b3\u30b9\u30c8\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306f\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u308b\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\u7d4c\u55b6\u8005\u306f\u4f55\u304c\u5229\u76ca\u3092\u3082\u305f\u3089\u3057\u3066\u3044\u308b\u304b\u77e5\u308a\u305f\u3044\u3068\u8003\u3048\u308b\u3002\u5229\u76ca\u306e\u6e90\u6cc9\u306f\u7537\u6027\u5ba2\u306a\u306e\u304b\u5973\u6027\u5ba2\u306a\u306e\u304b\u3001\u3069\u306e\u5e74\u4ee3\u306e\u5ba2\u306a\u306e\u304b\u3001\u663c\u3042\u308b\u3044\u306f\u591c\u306e\u5ba2\u306a\u306e\u304b\u3001\u98df\u4e8b\u306a\u306e\u304b\u98f2\u307f\u7269\u306a\u306e\u304b\u3002\u3055\u307e\u3056\u307e\u306a\u5207\u308a\u53e3\u3067\u539f\u4fa1\u3092\u96c6\u8a08\u3067\u304d\u308c\u3070\u3001\u4f55\u304c\u5229\u76ca\u3092\u3082\u305f\u3089\u3057\u3066\u3044\u308b\u304b\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u65b0\u3057\u3044\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u73fe\u5b9f\u306e\u88fd\u9020\u6d3b\u52d5\u3092\u3001\u539f\u4fa1\u306e\u767a\u751f\u3001\u4fa1\u5024\u5909\u63db\u30d7\u30ed\u30bb\u30b9\uff08\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\uff09\u3001\u5b8c\u6210\u54c1\u3042\u308b\u3044\u306f\u4ed5\u639b\u54c1\u306e\uff13\u968e\u5c64\u306b\u5206\u3051\u3066\u63cf\u304d\u51fa\u305d\u3046\u3068\u3059\u308b\u3082\u306e\u306a\u306e\u3060\u3002<\/p>\n<p>\u6b21\u56de\u306f\u3001\u3044\u308d\u3093\u306a\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb\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\u6700\u521d\u306b\u8003\u3048\u3066\u3082\u3089\u3044\u305f\u3044\u3053\u3068\u306f\u3001\u300c\u306a\u305c\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u3053\u308c\u306f\u300c\u539f\u4fa1\u8a08\u7b97\u306e\u76ee\u7684\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3082\u3042\u308b\u3002<br \/>\n\u3014\uff31\u3015\u539f\u4fa1\u8a08\u7b97\u306e\u76ee\u7684\u306f\u30fb\u30fb\u30fb\u8ca1\u52d9\u8af8\u8868\u76ee\u7684\u3001\u6b63\u3057\u3044\u88fd\u54c1\u539f\u4fa1\u76ee\u7684\u3001\u539f\u4fa1\u7ba1\u7406\u76ee\u7684\u3067\u3057\u305f\u3002<br \/>\n\u3014\u6797\u3015\u305d\u3046\u3060\u306d\u3002\u3053\u308c\u3092\u300c\u5916\u90e8\u5831\u544a\u76ee\u7684\u300d\u3068\u300c\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u300d\u306e\u8996\u70b9\u3067\u533a\u5206\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3060\u308d\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":[1729],"series":[1147],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 09:06:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/36971"}],"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=36971"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/36971\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=36971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=36971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=36971"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=36971"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=36971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}