{"id":40226,"date":"2014-03-13T10:14:26","date_gmt":"2014-03-13T01:14:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=40226"},"modified":"2014-03-12T20:16:55","modified_gmt":"2014-03-12T11:16:55","slug":"accounting-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-17\/","title":{"rendered":"\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4e16\u754c\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u305d\u3057\u3066\u65e5\u672c\u306e\u4f1a\u8a08\u5b66\u4f1a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e16\u754c\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u305d\u3057\u3066\u65e5\u672c\u306e\u4f1a\u8a08\u5b66\u4f1a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u95a2\u897f\u5b66\u9662\u5927\u5b66\u6559\u6388<br \/>\n<strong>\u5e73\u677e\u3000\u4e00\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e16\u754c\u3068\u30a2\u30e1\u30ea\u30ab\u304c\u5171\u50ac\u3067\u56fd\u969b\u4f1a\u8b70<\/strong><\/h4>\n<p>2014\u5e74\uff12\u670820\u65e5\uff5e22\u65e5\u3001\u30a2\u30e1\u30ea\u30ab\u30fb\u30c6\u30ad\u30b5\u30b9\u5dde\u30b5\u30f3\u30a2\u30f3\u30c8\u30cb\u30aa\u3067\u3001\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\uff08IAAER\uff09\u3068\u30a2\u30e1\u30ea\u30ab\u4f1a\u8a08\u5b66\u4f1a\uff08AAA\uff09\u56fd\u969b\u4f1a\u8a08\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5171\u50ac\u3067\u56fd\u969b\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u3001\u65e5\u672c\u304b\u3089\u3082\uff19\u540d\u304c\u53c2\u52a0\u3057\u305f\u3002\u3053\u306e\u3053\u3068\u306f\u666e\u901a\u306a\u3089\u3042\u308a\u3075\u308c\u305f\u3053\u3068\u3068\u53d7\u3051\u6b62\u3081\u3089\u308c\u308b\u306b\u9055\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3044\u307e\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\u4f1a\u9577\u3092\u52d9\u3081\u308b\u79c1\u306b\u3068\u3063\u3066\u3001\u4eca\u56de\u306e\u5171\u50ac\u306f\u300c\u611f\u6168\u6df1\u3044\u300d\u3068\u8a00\u3063\u3066\u3044\u3044\u307b\u3069\u591a\u304f\u306e\u610f\u5473\u3092\u3082\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>AAA\u306f\u30019,000\u540d\u8fd1\u3044\u4f1a\u54e1\u3092\u64c1\u3059\u308b\u4e16\u754c\u6700\u5927\u306e\u4f1a\u8a08\u5b66\u4f1a\u3067\u3042\u308b\u3002\u3057\u304b\u3082\u3001\u305d\u306e\u3046\u3061\u7d04\uff14\u5206\u306e\uff11\u304c\u5916\u56fd\u306e\u4f1a\u54e1\u3067\u3042\u308b\u3002\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a\u3082\u4f1a\u54e1\u6570\u306f1,900\u540d\u3068\u4e16\u754c\u306e\u4e2d\u3067\u306f\u5927\u304d\u3044\u5b66\u4f1a\u3067\u3042\u308b\u304c\u3001\u5916\u56fd\u4eba\u4f1a\u54e1\u306f\u308f\u305a\u304b\u3057\u304b\u3044\u306a\u3044\u3002\u3053\u308c\u3060\u3051\u304b\u3089\u307f\u3066\u3082\u3001\u30a2\u30e1\u30ea\u30ab\u4f1a\u8a08\u5b66\u4f1a\u304c\u3044\u304b\u306b\u56fd\u969b\u6027\u306e\u3042\u308b\u5b66\u4f1a\u3067\u3042\u308b\u304b\u304c\u60f3\u50cf\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u308c\u304c\u6545\u306e\u554f\u984c\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u306f\u898f\u6a21\u3060\u3051\u3067\u306a\u304f\u3001\u7814\u7a76\u6c34\u6e96\u306b\u304a\u3044\u3066\u3082AAA\u304c\u4e16\u754c\u3092\u30ea\u30fc\u30c9\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u81ea\u8ca0\u5fc3\u304b\u3089\u304b\u3001AAA\u306b\u306f\u6642\u3068\u3057\u3066\u300c\u4e00\u56fd\u4e3b\u7fa9\u300d\u304c\u76ee\u7acb\u3064\u306e\u3067\u3042\u308b\u3002\u3068\u308a\u308f\u3051\u6570\u5e74\u524d\u306f\u3001\u305d\u306e\u5370\u8c61\u304c\u5f37\u304b\u3063\u305f\u3002\u79c1\u304cAAA\u306e\u56fd\u969b\u62c5\u5f53\u526f\u4f1a\u9577\u3092\u52d9\u3081\u3066\u3044\u305f\u6642\u3001AAA\u306e\u7406\u4e8b\u4f1a\u3067\u306fIAAER\u7121\u8996\u306e\u59ff\u52e2\u304c\u76ee\u7acb\u3063\u305f\u3002AAA\u3053\u305d\u304c\u4e16\u754c\u306e\u30ea\u30fc\u30c0\u30fc\u3067\u3042\u308a\u3001\u3053\u308c\u3068\u306f\u5225\u306bIAAER\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306f\u5fc5\u8981\u306a\u3044\u3068\u8a00\u308f\u3093\u304c\u3070\u304b\u308a\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\uff12\u3064\u306e\u5b66\u4f1a\u304c\u3001\u5171\u50ac\u3067\u3001\u4f1a\u8a08\u5b66\u4f1a\u3092\u958b\u3044\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u5728\u3001AAA\u4f1a\u9577\u306f\u30e1\u30a2\u30ea\u30fc\u30fb\u30d0\u30fc\u30b9\u6559\u6388\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3067\u6700\u521d\u306e10\u5e74\u9593\u30dc\u30fc\u30c9\u30e1\u30f3\u30d0\u30fc\u3092\u52d9\u3081\u305f\u8457\u540d\u306a\u56fd\u969b\u6d3e\u4f1a\u8a08\u5b66\u8005\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u5171\u50ac\u306e\u5f79\u5272\u3092\u62c5\u3063\u305f\u56fd\u969b\u4f1a\u8a08\u30bb\u30af\u30b7\u30e7\u30f3\u4f1a\u9577\u306e\u30a8\u30ea\u30b6\u30d9\u30b9\u30fb\u30b4\u30fc\u30c9\u30f3\u6559\u6388\u306f\u3001IAAER\u3067\u526f\u4f1a\u9577\u3092\u52d9\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u3088\u304d\u95a2\u4fc2\u3067\u4f1a\u8b70\u3092\u5171\u50ac\u3067\u304d\u305f\u306e\u306f\u3001\u300c\u4eba\u300d\u3068\u300c\u6642\u300d\u3092\u5f97\u305f\u305f\u3081\u3068\u3044\u3063\u3066\u3088\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\u306e\u5b58\u5728\u610f\u7fa9<\/strong><\/h4>\n<p>\u305d\u306e\u3088\u3046\u306a\u308f\u3051\u3067\u3001\uff12\u670821\u65e5\u306e\u663c\u98df\u4f1a\u3067\u306fAAA\u4f1a\u9577\u306e\u30d0\u30fc\u30b9\u6559\u6388\u304c\u30b9\u30d4\u30fc\u30c1\u3092\u884c\u3044\u300122\u65e5\u306e\u663c\u98df\u4f1a\u3067\u306fIAAER\u4f1a\u9577\u306e\u79c1\u304c\u30b9\u30d4\u30fc\u30c1\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u30b9\u30d4\u30fc\u30c1\u3067\u5c11\u3057\u60a9\u3093\u3060\u306e\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u8a71\u3059\u306e\u304c\u3044\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u3063\u305f\u3002AAA\u3068IAAER\u306e\u4ee5\u524d\u306e\u95a2\u4fc2\u3092\u77e5\u308b\u4eba\u9593\u3068\u3057\u3066\u306f\u3001IAAER\u304cAAA\u3068\u306f\u7570\u306a\u308b\u5927\u5207\u306a\u72ec\u81ea\u6027\u3092\u3082\u3064\u3053\u3068\u3092\u3001\u8a71\u306e\u4e2d\u306b\u3046\u307e\u304f\u76db\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u307e\u305a\u3001\u30b9\u30d4\u30fc\u30c1\u306e\u30c6\u30fc\u30de\u3092\u300cIAAER\u306e\u5b58\u5728\u610f\u7fa9\uff1a\u591a\u69d8\u6027\u3068\u5354\u50cd\u300d\u3068\u3057\u305f\u3002\u591a\u69d8\u6027\u3068\u5354\u50cd\u3053\u305d\u304cIAAER\u306e\u7279\u5fb4\u3067\u3042\u308a\u3001AAA\u3068\u306e\u9055\u3044\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5b66\u4f1a\u5f79\u54e1\u306e\u69cb\u6210\u3092\u898b\u308b\u3068\u3001AAA\u306e\u5834\u5408\u306f\u5f53\u7136\u307b\u3068\u3093\u3069\u304c\u30a2\u30e1\u30ea\u30ab\u4eba\u3067\u3042\u308b\u304c\u3001IAAER\u306e\u5834\u5408\u306f18\u30f6\u56fd\u3068\u300c\u591a\u69d8\u6027\u300d\u304c\u969b\u7acb\u3063\u3066\u3044\u308b\u3002AAA\u304c\u56fd\u969b\u7684\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u500b\u3005\u306e\u4f1a\u54e1\u30ec\u30d9\u30eb\u3067\u306f\u5916\u56fd\u306b\u884c\u3063\u305f\u3053\u3068\u3082\u306a\u3044\u3068\u3044\u3046\u4f1a\u54e1\u304c\u7d50\u69cb\u591a\u3044\u3002\u4eca\u56de\u306e\u5171\u50ac\u306b\u3088\u308a\u305d\u306e\u4eba\u305f\u3061\u3082\u591a\u69d8\u306a\u4e16\u754c\u3068\u51fa\u4f1a\u3046\u6a5f\u4f1a\u3092\u5f97\u305f\u308f\u3051\u3067\u3001\u5b9f\u969b\u3001\u4eca\u5f8c\u3082IAAER\u3068\u306e\u5171\u50ac\u3092\u7d9a\u3051\u3066\u307b\u3057\u3044\u3068\u3044\u3046\u58f0\u304c\u591a\u304f\u5bc4\u305b\u3089\u308c\u305f\u3068\u3001\u56fd\u969b\u4f1a\u8a08\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u30b4\u30fc\u30c9\u30f3\u4f1a\u9577\u304b\u3089\u805e\u304b\u3055\u308c\u305f\u3002<\/p>\n<p>IAAER\u306e\u3082\u3046\u4e00\u3064\u306e\u7279\u5fb4\u306f\u3001\u300c\u5354\u50cd\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u88d5\u798f\u306a\u5b66\u4f1a\u3068\u3057\u3066\u72ec\u81ea\u306b\u4f01\u753b\u3092\u5c55\u958b\u3067\u304d\u308bAAA\u3068\u306f\u7570\u306a\u308a\u3001IAAER\u306e\u591a\u304f\u306e\u6d3b\u52d5\u306f\u4f1a\u8a08\u58eb\u56e3\u4f53\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240\u306a\u3069\u306e\u652f\u63f4\u3092\u5f97\u3066\u5c55\u958b\u3055\u308c\u3066\u3044\u308b\u3002IAAER\u306f\u3044\u304f\u3064\u304b\u306e\u30c6\u30fc\u30de\u3067\u7814\u7a76\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u8cc7\u91d1\u306f\u3044\u304f\u3064\u304b\u306e\u4f1a\u8a08\u95a2\u4fc2\u56e3\u4f53\u304b\u3089\u306e\u652f\u63f4\u3067\u307e\u304b\u306a\u308f\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u65b0\u8208\u56fd\u306e\uff15\u4eba\u306e\u6709\u671b\u306a\u4f1a\u8a08\u5b66\u8005\u306b\u5bfe\u3057\u3066\u5b66\u4f1a\u53c2\u52a0\u306e\u305f\u3081\u306e\u7d4c\u8cbb\u3092\u652f\u63f4\u3059\u308b\u306a\u3069\u306e\u56fd\u969b\u8ca2\u732e\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3082\u4f1a\u8a08\u4e8b\u52d9\u6240\u304b\u3089\u306e\u5bc4\u4ed8\u306b\u3088\u3063\u3066\u307e\u304b\u306a\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5354\u50cd\u306f\u8cc7\u91d1\u9762\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u3002IAAER\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u8ca1\u56e3\u3068\u5354\u529b\u3057\u3066IFRS\u6559\u80b2\u306e\u666e\u53ca\u306b\u5c3d\u529b\u3057\u305f\u308a\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\u306e\u4f1a\u8b70\u306b\u4e16\u754c\u306e\u4f1a\u8a08\u5b66\u4f1a\u3092\u4ee3\u8868\u3057\u3066\u30aa\u30d6\u30b6\u30fc\u30d0\u30fc\u3092\u51fa\u3057\u305f\u308a\u3001\u307e\u305f\u4eca\u56de\u3068\u540c\u69d8\u306b\u5404\u56fd\u306e\u5b66\u4f1a\u3068\u5171\u50ac\u3067\u4f1a\u8b70\u3092\u958b\u50ac\u3059\u308b\u306a\u3069\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>IAAER\u306b\u306f\u3001\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\u3060\u304b\u3089\u3053\u305d\u306e\u5b58\u5728\u610f\u7fa9\u304c\u3042\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\u306e\u8a2d\u7acb\u3068\u65e5\u672c<\/strong><\/h4>\n<p>IAAER\u306f1984\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u305f\u30022014\u5e74\u306f\u8a2d\u7acb30\u5468\u5e74\u306e\u8a18\u5ff5\u3059\u3079\u304d\u5e74\u306b\u5f53\u305f\u308a\u300111\u6708\u306b\u306f\u30a4\u30bf\u30ea\u30a2\u30fb\u30d5\u30a3\u30ec\u30f3\u30c4\u3067\u4e16\u754c\u4f1a\u8b70\u3092\u958b\u50ac\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u8a2d\u7acb\u306e\u304d\u3063\u304b\u3051\u304c\u65e5\u672c\u306b\u3042\u308b\u3053\u3068\u3092\u77e5\u308b\u4eba\u306f\u5c11\u306a\u3044\u3002<\/p>\n<p>1987\u5e74\u3001\u6771\u4eac\u6b66\u9053\u9928\u3067\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\u306e\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u305f\u3002\u3053\u308c\u306b\u5bfe\u5fdc\u3057\u3066\u4eac\u90fd\u56fd\u969b\u4f1a\u8b70\u5834\u3067\u4e16\u754c\u4f1a\u8a08\u6559\u80b2\u8005\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u305f\u3002\u5f53\u6642\u306e\u65e5\u672c\u306e\u4f1a\u8a08\u754c\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u4e00\u5927\u4e8b\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a\u3067\u306f\u65e9\u7a32\u7530\u5927\u5b66\u306e\u67d3\u8c37\u606d\u6b21\u90ce\u5148\u751f\u3092\u4e2d\u5fc3\u306b\u3001\u4e16\u754c\u4f1a\u8b70\u306e\u958b\u50ac\u306b\u5411\u3051\u3066\u5168\u529b\u3092\u6295\u5165\u3057\u305f\u3002\u305d\u306e\u6642\u306b\u8ab2\u984c\u3068\u306a\u3063\u305f\u306e\u304c\u3001\u5bc4\u4ed8\u3092\u96c6\u3081\u308b\u305f\u3081\u306b\u3001\u56fd\u969b\u4f1a\u8b70\u3068\u3057\u3066\u56fd\u304b\u3089\u516c\u8a8d\u3055\u308c\u308b\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u65e5\u672c\u306e\u5b66\u4f1a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e16\u754c\u306e\u5b66\u4f1a\u304c\u5354\u529b\u3057\u3066\u958b\u50ac\u3059\u308b\u56fd\u969b\u4f1a\u8b70\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002\u305d\u3053\u3067\u67d3\u8c37\u5148\u751f\u3001\u4e2d\u5cf6\u7701\u543e\u5148\u751f\u3001\u305d\u306e\u4ed6\u591a\u304f\u306e\u65e5\u672c\u306e\u5148\u751f\u65b9\u304c\u529b\u3092\u5408\u308f\u305b\u3001\u4e16\u754c\u306e\u5354\u529b\u3092\u547c\u3073\u304b\u3051\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u3066\u8a95\u751f\u3057\u305f\u306e\u304cIAAER\u3060\u3063\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u85e4\u7530\u5e78\u7537\u5148\u751f\u3082IAAER\u306b\u8ca2\u732e\u3055\u308c\u305f\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u5b66\u306e\u5148\u9054\u304c\u4e16\u754c\u306e\u4f1a\u8a08\u5b66\u4f1a\u3067\u679c\u305f\u3055\u308c\u305f\u5f79\u5272\u306f\u3001\u5b9f\u306b\u5927\u304d\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3092\u5fd8\u308c\u305a\u5148\u9054\u306e\u5148\u751f\u65b9\u306b\u656c\u610f\u3092\u8868\u3057\u3001\u611f\u8b1d\u3057\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>2014\u5e74\uff12\u670820\u65e5\uff5e22\u65e5\u3001\u30a2\u30e1\u30ea\u30ab\u30fb\u30c6\u30ad\u30b5\u30b9\u5dde\u30b5\u30f3\u30a2\u30f3\u30c8\u30cb\u30aa\u3067\u3001\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\uff08IAAER\uff09\u3068\u30a2\u30e1\u30ea\u30ab\u4f1a\u8a08\u5b66\u4f1a\uff08AAA\uff09\u56fd\u969b\u4f1a\u8a08\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5171\u50ac\u3067\u56fd\u969b\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u3001\u65e5\u672c\u304b\u3089\u3082\uff19\u540d\u304c\u53c2\u52a0\u3057\u305f\u3002\u3053\u306e\u3053\u3068\u306f\u666e\u901a\u306a\u3089\u3042\u308a\u3075\u308c\u305f\u3053\u3068\u3068\u53d7\u3051\u6b62\u3081\u3089\u308c\u308b\u306b\u9055\u3044\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u3044\u307e\u4e16\u754c\u4f1a\u8a08\u5b66\u4f1a\u4f1a\u9577\u3092\u52d9\u3081\u308b\u79c1\u306b\u3068\u3063\u3066\u3001\u4eca\u56de\u306e\u5171\u50ac\u306f\u300c\u611f\u6168\u6df1\u3044\u300d\u3068\u8a00\u3063\u3066\u3044\u3044\u307b\u3069\u591a\u304f\u306e\u610f\u5473\u3092\u3082\u3063\u3066\u3044\u308b\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":[178,167,182,290],"tags":[362],"backnumber":[1735],"series":[1166],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 00:40:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40226"}],"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=40226"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40226\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=40226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=40226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=40226"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=40226"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=40226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}