{"id":40204,"date":"2014-03-13T10:13:03","date_gmt":"2014-03-13T01:13:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=40204"},"modified":"2014-03-12T20:19:13","modified_gmt":"2014-03-12T11:19:13","slug":"financial-accounting-others-article-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-4\/","title":{"rendered":"\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304b\u3089\u307f\u305f\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\uff08\u65e5\u672c\u7248ESOP\uff09\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306e\u78ba\u8a8d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304b\u3089\u307f\u305f<\/strong><\/h4>\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\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u65e5\u672c\u7248ESOP\uff09\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306e\u78ba\u8a8d\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5927\u77e2\u3000\u6607\u592a<\/strong><\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4e2d\u6751\u3000\u771f\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u672c\u9023\u8f09\u306e\u69cb\u6210\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #696969;\">\u3010<a title=\"\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304b\u3089\u307f\u305f\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\uff08\u65e5\u672c\u7248ESOP\uff09\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30ad\u30fc\u30e0\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-3\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3011\u3000\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30ad\u30fc\u30e0<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #696969;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"color: #696969;\">\uff12\u3000\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u516c\u8868\u3057\u305f\u7d4c\u7def\u3068\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7b2c\uff12\u56de\u3011\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306e\u78ba\u8a8d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff14\u3000\u958b\u793a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff15\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/p>\n<\/div>\n<h4><strong>\uff13\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\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\uff08\u7b2c\uff13\u9805\uff09\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p><strong>\u2460\u3000\u7dcf\u984d\u6cd5\u306e\u9069\u7528<\/strong><\/p>\n<p>\u7b2c\uff13\u9805\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4fe1\u8a17\u304c\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p>\uff08\uff11\uff09\u3000\u59d4\u8a17\u8005\u304c\u4fe1\u8a17\u306e\u5909\u66f4\u3092\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b<br \/>\n\uff08\uff12\uff09\u3000\u4f01\u696d\u306b\u4fe1\u8a17\u8ca1\u7523\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u304c\u5e30\u5c5e\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/p>\n<\/div>\n<p>\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4f01\u696d\u306f\u671f\u672b\u306b\u304a\u3044\u3066\u7dcf\u984d\u6cd5\u3092\u9069\u7528\u3057\u3001\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\uff15\u9805\uff09\u3002<!--more--><\/p>\n<p><strong>\u2461\u3000\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u306e\u8a8d\u8b58\u6642\u70b9<\/strong><\/p>\n<p>\u4fe1\u8a17\u306b\u3088\u308b\u4f01\u696d\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u3001\u4f01\u696d\u306b\u3088\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3001\u4f01\u696d\u306f\u4fe1\u8a17\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u6255\u8fbc\u671f\u65e5\u306b\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3092\u8a8d\u8b58\u3057\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u6ec5\u3055\u305b\u308b\u3053\u3068\u3068\u3057\u305f\uff08\u7b2c\uff17\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u540c\u9069\u7528\u6307\u91dd\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u682a\u4e3b\u3068\u306e\u9593\u306e\u8cc7\u672c\u53d6\u5f15\u3067\u3042\u308a\u3001\u8cc7\u672c\u306e\u6255\u8fbc\u306e\u6027\u683c\u3092\u6709\u3059\u308b\u3068\u4f4d\u7f6e\u3065\u3051\u305f\u4e0a\u3067\u3001\u4f1a\u793e\u6cd5\u4e0a\u3082\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306e\u52b9\u529b\u306f\u6255\u8fbc\u671f\u65e5\u306b\u751f\u3058\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306e\u6574\u5408\u6027\u304c\u56f3\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2462\u3000\u671f\u672b\u306b\u304a\u3051\u308b\u7dcf\u984d\u6cd5\u7b49\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u7dcf\u984d\u6cd5\u3068\u306f\u3001\u4fe1\u8a17\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u4f01\u696d\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3001\u4fe1\u8a17\u306e\u640d\u76ca\u3092\u4f01\u696d\u306e\u640d\u76ca\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7dcf\u984d\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08\u7b2c\uff18\u9805\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FDF5E6;color:#000000;border-color:#FF4500;\">\n\t\t<ul>\n<li>\u4fe1\u8a17\u304c\u6709\u3057\u3066\u3044\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u57fa\u6e96\u306e\u898f\u7a0b\u3092\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u682a\u4e3b\u8cc7\u672c\u304b\u3089\u63a7\u9664\u3057\u3066\u8a08\u4e0a\u3057\u3001\u305d\u306e\u91d1\u984d\u306f\u4fe1\u8a17\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u4fe1\u8a17\u306b\u304a\u3051\u308b\u4ed8\u968f\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<li>\u4fe1\u8a17\u306b\u304a\u3051\u308b\u640d\u76ca\u306f\u6700\u7d42\u7684\u306b\u5f93\u696d\u54e1\u306b\u5e30\u5c5e\u3057\u3001\u5c06\u6765\u7cbe\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4fe1\u8a17\u306e\u640d\u76ca\u306e\u7d14\u984d\u3092\u4eee\u52d8\u5b9a\u3068\u3057\u3066\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/li>\n<li>\u4fe1\u8a17\u7d42\u4e86\u6642\u306b\u3001\u4fe1\u8a17\u306b\u304a\u3044\u3066\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u3084\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u8af8\u8cbb\u7528\u306e\u652f\u6255\u306e\u305f\u3081\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u5834\u5408\u3001\u50b5\u52d9\u4fdd\u8a3c\u306e\u5c65\u884c\u306b\u3088\u308a\u4f01\u696d\u304c\u4e0d\u8db3\u984d\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4fe1\u8a17\u7d42\u4e86\u6642\u306b\u8cc7\u91d1\u4e0d\u8db3\u306e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u8a08\u4e0a\u306e\u8981\u5426\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u53ca\u3073\u6d88\u5374\u6642\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u3054\u3068\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3068\u3001\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u7684\u306b\u4fdd\u6709\u8005\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u901a\u7b97\u3057\u306a\u3044\u3002<\/li>\n<li>\u4f1a\u793e\u3068\u4fe1\u8a17\u3092\u5fc5\u305a\u3057\u3082\u4e00\u4f53\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u4f01\u696d\u3068\u4fe1\u8a17\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u306f\u76f8\u6bba\u6d88\u53bb\u3092\u884c\u308f\u306a\u3044\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p><strong>\u2463\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u51e6\u7406<\/strong><\/p>\n<p>\u7dcf\u984d\u6cd5\u306b\u3088\u308a\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u5b50\u4f1a\u793e\u307e\u305f\u306f\u95a2\u9023\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u306f\u4e0d\u8981\u3067\u3042\u308a\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7dcf\u984d\u6cd5\u306e\u51e6\u7406\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4e0a\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u304c\u308c\u308b\uff08\u7b2c\uff19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\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\uff08\u7b2c\uff14\u9805\uff09\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p><strong>\u2460\u3000\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u53ca\u3073\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\u7b2c\uff14\u9805\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u3001\u671f\u672b\u306b\u304a\u3044\u3066\u7dcf\u984d\u6cd5\u3092\u9069\u7528\u3059\u308b\u70b9\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3092\u4fe1\u8a17\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u6255\u8fbc\u671f\u65e5\u306b\u8a8d\u8b58\u3059\u308b\u70b9\u3001\u307e\u305f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c\uff13\u9805\u306e\u53d6\u5f15\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u3044\u308b\uff08\u7b2c10\u9805\u3001\u7b2c11\u9805\u3001\u7b2c15\u9805\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u5f93\u696d\u54e1\u3078\u306e\u30dd\u30a4\u30f3\u30c8\u3078\u306e\u5272\u5f53\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u7b2c\uff14\u9805\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u3078\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u6642\u53ca\u3073\u682a\u5f0f\u306e\u4ea4\u4ed8\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"text-decoration: underline;\">\uff11\uff09\u3000\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u6642<\/span><br \/>\n\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u30dd\u30a4\u30f3\u30c8\u306b\u5fdc\u3058\u305f\u682a\u5f0f\u6570\u306b\u3001\u4fe1\u8a17\u304c\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u682a\u4fa1\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u8cbb\u7528\u53ca\u3073\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5f15\u5f53\u91d1\u8a08\u4e0a\u3059\u308b\u3002\u4fe1\u8a17\u306b\u3088\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u30dd\u30a4\u30f3\u30c8\u306b\u95a2\u3059\u308b\u8cbb\u7528\u53ca\u3073\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5f15\u5f53\u91d1\u306f\u3001\u5e73\u5747\u6cd5\u53c8\u306f\u5148\u5165\u5148\u51fa\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\uff08\u7b2c12\u9805\uff09\u3002<br \/>\n\u3053\u306e\u5f93\u696d\u54e1\u3078\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u6642\u306b\u4f7f\u7528\u3059\u308b\u5358\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u3064\u306e\u6642\u70b9\u306e\u6642\u4fa1\u3092\u5229\u7528\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u7b2c45\u9805\u304b\u3089\u7b2c58\u9805\u306b\u304a\u3044\u3066\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u304c\u3001\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\u306f\u3001\u5c06\u6765\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5f93\u696d\u54e1\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u70b9\u3067\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u985e\u4f3c\u3057\u305f\u6027\u8cea\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4fe1\u8a17\u3078\u306e\u8cc7\u91d1\u62e0\u51fa\u6642\u306e\u682a\u4fa1\u3092\u57fa\u790e\u3068\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\uff08\u7b2c55\u9805\uff09\u3046\u3048\u3067\u3001\u3055\u3089\u306b\u3001\u5b9f\u52d9\u7684\u306b\u306f\u4fe1\u8a17\u3078\u306e\u8cc7\u91d1\u62e0\u51fa\u3068\u4fe1\u8a17\u306b\u3088\u308b\u682a\u5f0f\u53d6\u5f97\u306f\u307b\u307c\u540c\u6642\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u70b9\u306b\u7740\u76ee\u3057\u3066\u3001\u6700\u7d42\u7684\u306b\u306f\u3001\u7b2c12\u9805\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u7b2c57\u9805\uff09\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"text-decoration: underline;\">\uff12\uff09\u3000\u682a\u5f0f\u306e\u4ea4\u4ed8\u6642<\/span><br \/>\n\u4fe1\u8a17\u304b\u3089\u5f93\u696d\u54e1\u306b\u682a\u5f0f\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3001\u4fe1\u8a17\u304c\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u682a\u4fa1\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u6570\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u30dd\u30a4\u30f3\u30c8\u306e\u5272\u5f53\u6642\u306b\u8a08\u4e0a\u3057\u305f\u5f15\u5f53\u91d1\u304b\u3089\u53d6\u308a\u5d29\u3059\uff08\u7b2c13\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u958b\u793a<\/strong><\/h4>\n<p>\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u306e\u6ce8\u8a18\u53ca\u3073\u53d6\u6271\u3044\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u5404\u671f\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\uff08\u7b2c16\u9805\uff09<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<ul>\n<li>\u53d6\u5f15\u306e\u6982\u8981<\/li>\n<li>\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u8a08\u4e0a\u3055\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u8868\u793a\u3057\u3066\u3044\u308b\u65e8\u3001\u5e33\u7c3f\u4fa1\u984d\u53ca\u3073\u682a\u5f0f\u6570<\/li>\n<li>\u7b2c\uff13\u9805\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u8a08\u4e0a\u3055\u308c\u305f\u501f\u5165\u91d1\u306e\u5e33\u7c3f\u4fa1\u984d<br \/>\n<\/div><\/li>\n<\/ul>\n<p>\u306a\u304a\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\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u5404\u671f\u306e\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u4fc2\u308b\u6ce8\u8a18\uff08\u7b2c18\u9805\uff09<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E6E6FA;color:#000000;border-color:#4B0082;\">\n\t\t<ul>\n<li>\u5f53\u671f\u9996\u53ca\u3073\u5f53\u671f\u672b\u306e\u81ea\u5df1\u682a\u5f0f\u6570\u306b\u542b\u307e\u308c\u308b\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u6570<\/li>\n<li>\u5f53\u671f\u306b\u5897\u52a0\u53c8\u306f\u6e1b\u5c11\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u6570\u306b\u542b\u307e\u308c\u308b\u4fe1\u8a17\u304c\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u3001\u4ea4\u4ed8\u3057\u305f\u81ea\u793e\u306e\u682a\u5f0f\u6570<\/li>\n<li>\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306b\u542b\u307e\u308c\u308b\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306b\u5bfe\u3059\u308b\u914d\u5f53\u91d1\u984d<br \/>\n<\/div><\/li>\n<\/ul>\n<p><strong>\u2462\u3000\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u53ca\u3073\u6ce8\u8a18\uff08\u7b2c17\u9805\uff09<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<ul>\n<li>\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u8a08\u4e0a\u3055\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306e\u7b97\u5b9a\u4e0a\u3001\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u306b\u304a\u3044\u3066\u63a7\u9664\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u308b\u3002\u307e\u305f\u3001\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u306e\u7b97\u5b9a\u4e0a\u3001\u671f\u672b\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u304b\u3089\u63a7\u9664\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u308b\u3002<\/li>\n<li>\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u8a08\u4e0a\u3055\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u63a7\u9664\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u3066\u3044\u308b\u65e8\u4e26\u3073\u306b\u671f\u672b\u53ca\u3073\u671f\u4e2d\u5e73\u5747\u306e\u7dcf\u984d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u8a08\u4e0a\u3055\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u6ce8\u8a18\u3059\u308b\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3068\u306a\u308b\u304c\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\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\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u7b2c19\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\uff08\u65e9\u671f\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u5f53\u8a72\u9069\u7528\u521d\u5e74\u5ea6\u53c8\u306f\u5f53\u8a72\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\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\u672c\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\u3082\u3067\u304d\u308b\u3068\u3059\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u9061\u53ca\u4fee\u6b63\u306f\u5fc5\u305a\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5404\u671f\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c20\u9805\uff09\u3002<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">a\uff09\u3000\u53d6\u5f15\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">b\uff09\u3000\u5f53\u8a72\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u65b9\u6cd5\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">c\uff09\u3000\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306b\u95a2\u3059\u308b\u4ee5\u4e0b\u306e\u4e8b\u9805<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u4fe1\u8a17\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5f53\u8a72\u81ea\u793e\u306e\u682a\u5f0f\u3092\u682a\u4e3b\u8cc7\u672c\u306b\u304a\u3044\u3066\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u5426\u304b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u671f\u672b\u682a\u5f0f\u6570\u53ca\u3073\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u671f\u672b\u682a\u5f0f\u6570\u53ca\u3073\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u3092\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u7b97\u5b9a\u4e0a\u3001\u63a7\u9664\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u3066\u3044\u308b\u304b\u5426\u304b<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/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>\u7b2c\uff13\u9805\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4fe1\u8a17\u304c\u3001<br \/>\n\uff08\uff11\uff09\u3000\u59d4\u8a17\u8005\u304c\u4fe1\u8a17\u306e\u5909\u66f4\u3092\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3000<br \/>\n\uff08\uff12\uff09\u3000\u4f01\u696d\u306b\u4fe1\u8a17\u8ca1\u7523\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u304c\u5e30\u5c5e\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3000<br \/>\n\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4f01\u696d\u306f\u671f\u672b\u306b\u304a\u3044\u3066\u7dcf\u984d\u6cd5\u3092\u9069\u7528\u3057\u3001\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\uff15\u9805\uff09\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[276,178,167,182,290,232],"tags":[524,532,534,533],"backnumber":[1735],"series":[1118],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 08:23:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40204"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=40204"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40204\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=40204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=40204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=40204"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=40204"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=40204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}