{"id":48190,"date":"2014-08-07T10:11:00","date_gmt":"2014-08-07T01:11:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48190"},"modified":"2014-08-08T09:29:37","modified_gmt":"2014-08-08T00:29:37","slug":"accounting-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-24\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c52\u56de\u3011\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u8cde\u4e0e\u5f15\u5f53\u91d1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c52\u56de\u3011\u3000\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8cde\u4e0e\u5f15\u5f53\u91d1\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 13px;\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u8584\u934b\u3000\u5927\u8f14<\/strong><\/p>\n<p>&nbsp;<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3001\u6bce\u5e74\uff12\u56de\uff08\uff16\u6708\u306812\u6708\uff09\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002X1\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u969b\u3057\u3066\u3001\u8cde\u4e0e\u306b\u4fc2\u308b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u8cde\u4e0e\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u5f93\u696d\u54e1\u7b49\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306e\u5f8c\u6255\u3044\u7684\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5f53\u671f\u306e\u8ca0\u62c5\u306b\u5c5e\u3059\u308b\u91d1\u984d\u3092\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u305d\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u3001\u5f15\u5f53\u91d1\u3042\u308b\u3044\u306f\u672a\u6255\u8cbb\u7528\u30fb\u672a\u6255\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\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:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff11\u3011<\/span><br \/>\n\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\uff16\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u306e\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306fX0\u5e7412\u6708\u304b\u3089X1\u5e74\uff15\u6708\u307e\u3067\u306e\uff16\u30f6\u6708\u9593\u3067\u3042\u308b\u3002<\/li>\n<li>X1\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u6642\u70b9\u3067\u306f\u3001\u652f\u7d66\u984d\u306f\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>X1\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u6642\u70b9\u3067\u306e\u652f\u7d66\u898b\u7a4d\u984d\uff08\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u306b\u3088\u308b\u3082\u306e\uff09\u306f\u3001900\u3067\u3042\u308b\u3002<\/li>\n<li>\uff16\u6708\u672b\u5b9f\u969b\u652f\u7d66\u984d\u306f\u3001950\u3067\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff12\u3011<\/span><br \/>\n\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3001\u304b\u3064\u3001\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\uff16\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u306e\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306fX0\u5e7412\u6708\u304b\u3089X1\u5e74\uff15\u6708\u307e\u3067\u306e\uff16\u30f6\u6708\u9593\u3067\u3042\u308b\u3002<\/li>\n<li>\uff13\u6708\u306e\u6c7a\u7b97\u6642\u70b9\u3067\u652f\u7d66\u984d\u306f\u78ba\u5b9a\u3057\u3066\u3044\u308b\uff08\u78ba\u5b9a\u984d\u306f900\uff09\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff13\u3011<\/span><br \/>\n\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3001\u304b\u3064\u3001\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u4ee5\u5916\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\uff16\u6708\u652f\u7d66\u306e\u8cde\u4e0e\u306f\u3001\u6210\u529f\u5831\u916c\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u4ee5\u5916\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<li>\uff13\u6708\u306e\u6c7a\u7b97\u6642\u70b9\u3067\u652f\u7d66\u984d\u306f\u78ba\u5b9a\u3057\u3066\u3044\u308b\uff08\u78ba\u5b9a\u984d\u306f900\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff11\u3011<\/span><br \/>\n\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2460\u3000X1\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-48191\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-1.png\" alt=\"\" width=\"650\" height=\"29\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">900\u00d7\uff14\u30f6\u6708\uff0f\uff16\u30f6\u6708=600<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461\u3000\u7fcc\u671f\uff08X2\u5e74\uff13\u6708\u671f\uff09\uff16\u6708\u652f\u7d66\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-48192\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-2.png\" alt=\"\" width=\"650\" height=\"55\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8cb8\u501f\u5dee\u984d<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff12\u3011<br \/>\n<\/span>\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3001\u304b\u3064\u3001\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>X1\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-48194\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-3.png\" alt=\"\" width=\"650\" height=\"29\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">900\u00d7\uff14\u30f6\u6708\uff0f\uff16\u30f6\u6708=600<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3010\u4e8b\u4f8b\uff13\u3011<br \/>\n<\/span>\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3001\u304b\u3064\u3001\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u4ee5\u5916\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>X1\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-48198\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-4.png\" alt=\"\" width=\"650\" height=\"28\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u652f\u7d66\u984d\u304c\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u4ee5\u5916\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u671f\u9593\u6309\u5206\u306f\u884c\u308f\u305a\u3001\u78ba\u5b9a\u984d\u306e\u5168\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/span><\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u8cde\u4e0e\u306f\u7d66\u4e0e\u306e\u5f8c\u6255\u3044\u7684\u6027\u683c\u3092\u6709\u3059\u308b\u305f\u3081\u3001\u5f53\u671f\u306e\u8ca0\u62c5\u306b\u5c5e\u3059\u308b\u91d1\u984d\u3092\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001<span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff11\u3011<\/strong><\/span>\u306e\u3088\u3046\u306b\u3001\u6c7a\u7b97\u6642\u70b9\u306b\u304a\u3044\u3066\u5f53\u671f\u306e\u8ca0\u62c5\u306b\u5c5e\u3059\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e318\u3067\u898f\u5b9a\u3055\u308c\u308b\u3044\u308f\u3086\u308b\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306e\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u5f15\u5f53\u91d1\u3068\u3057\u3066\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#E6E6FA;color:#000000;border-color:#4B0082;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4b0082;\">\u300a\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e318\u3000\u5f15\u5f53\u91d1\u306e\uff14\u8981\u4ef6\u300b<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2460<\/span>\u3000\u5c06\u6765\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u3067\u3042\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2461<\/span>\u3000\u305d\u306e\u767a\u751f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3059\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2462<\/span>\u3000\u767a\u751f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2463<\/span>\u3000\u305d\u306e\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u203b<span style=\"color: #4b0082;\">\u2460<\/span>~<span style=\"color: #4b0082;\">\u2463<\/span>\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u3001\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u652f\u7d66\u984d\u304c\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u672b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\uff14\u30f6\u6708\u5206\uff0812\u6708\uff5e\uff13\u6708\uff09\u306e\u91d1\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-48202\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/basic-ac52-5.png\" alt=\"\" width=\"650\" height=\"321\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u984d\u306f\u3001\u5f15\u5f53\u91d1\u306e\uff14\u8981\u4ef6<span style=\"color: #4b0082;\">\u2463<\/span>\u306b\u3042\u308b\u901a\u308a\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff11\u3011<\/strong><\/span>\u3067\u306f\u3001\u6c7a\u7b97\u6642\u70b9\u3067\u306e\u652f\u7d66\u898b\u7a4d\u984d900\u306b\u5bfe\u3057\u3066\u5b9f\u969b\u652f\u7d66\u984d\u306f950\u3067\u3042\u308a\u300150\u306e\u5dee\u984d\u304c\u51fa\u3066\u3044\u307e\u3059\u3002\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u671f\u672b\u6642\u70b9\u306e\u898b\u7a4d\u308a\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5dee\u984d\u306e50\u306f\u3001\u8cde\u4e0e\u3092\u652f\u6255\u3063\u305f\u671f\u3067\u3042\u308bX2\u5e74\uff13\u6708\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u3053\u306e\u5dee\u984d50\u306b\u3064\u3044\u3066\u306f\u3001\u4eee\u306b\u3001\u671f\u672b\u6642\u70b9\u306e\u898b\u7a4d\u308a\u304c\u5408\u7406\u7684\u3067\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u53b3\u5bc6\u306a\u51e6\u7406\u3068\u3057\u3066\u306f\u904e\u53bb\u306b\u9061\u3063\u3066\u6570\u5024\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001<span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff12\u3011<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff13\u3011<\/strong><\/span>\u3067\u306f\u3001\uff13\u6708\u306e\u6c7a\u7b97\u6642\u70b9\u3067\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5f15\u5f53\u91d1\u3067\u306f\u306a\u304f\u3001\u672a\u6255\u8cbb\u7528\u3042\u308b\u3044\u306f\u672a\u6255\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff12\u3011<\/strong><\/span>\u306e\u3088\u3046\u306b\u652f\u7d66\u984d\u304c\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u7b97\u5b9a\u3055\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u8cde\u4e0e\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\uff15\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u672a\u6255\u8cbb\u7528\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u672a\u6255\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:lightcyan;color:#000000;border-color:#0000CD;\">\n\t\t<p><span style=\"color: #0000cd;\"><strong>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3000\u6ce8\u89e3\uff15\u3000\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u306b\u3064\u3044\u3066\u3000\uff08\uff13\uff09\u672a\u6255\u8cbb\u7528<\/strong><\/span><br \/>\n\u672a\u6255\u8cbb\u7528\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u5f93\u3044\u3001\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u3059\u3067\u306b\u63d0\u4f9b\u3055\u308c\u305f\u5f79\u52d9\u306b\u5bfe\u3057\u3066\u672a\u3060\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u304c\u7d42\u308f\u3089\u306a\u3044\u3082\u306e\u3092\u3044\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306f\u3001\u6642\u9593\u306e\u7d4c\u904e\u306b\u4f34\u3044\u3059\u3067\u306b\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u767a\u751f\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u308c\u3092\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3068\u3082\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u4ed6\u65b9\u3001<span style=\"color: #800000;\"><strong>\u3010\u4e8b\u4f8b\uff13\u3011<\/strong><\/span>\u306e\u5834\u5408\u306f\u3001\u652f\u7d66\u984d\u304c\u652f\u7d66\u5bfe\u8c61\u671f\u9593\u4ee5\u5916\u306e\u81e8\u6642\u7684\u306a\u8981\u56e0\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u6ce8\u89e3\uff15\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u7d99\u7d9a\u6027\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u672a\u6255\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u00a0\u6b21\u56de\u306f\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u306f\u3001\u6700\u7d42\u9031\u3092\u9664\u304d\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6bce\u6708\u6700\u7d42\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u304c\u63b2\u8f09\u3055\u308c\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>Q\u3000\u5f53\u793e\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3001\u6bce\u5e74\uff12\u56de\uff08\uff16\u6708\u306812\u6708\uff09\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u8cde\u4e0e\u3092\u652f\u7d66\u3057\u3066\u3044\u307e\u3059\u3002X1\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u969b\u3057\u3066\u3001\u8cde\u4e0e\u306b\u4fc2\u308b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[429,464,415],"backnumber":[1756],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 12:00:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/48190"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=48190"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/48190\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=48190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=48190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=48190"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=48190"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=48190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}