{"id":52981,"date":"2014-10-02T10:15:15","date_gmt":"2014-10-02T01:15:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52981"},"modified":"2014-10-01T18:55:13","modified_gmt":"2014-10-01T09:55:13","slug":"financial-accounting-others-article-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-5\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c57\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\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\u7b2c57\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 13px; line-height: 19px;\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6a2a\u585a\u3000\u5927\u4ecb<\/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\uff08A\u793e\uff09\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308a\u3001X4\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5834\u5408\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u3092\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>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3068\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u652f\u6255\u3044\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229\uff08\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u306e\u3046\u3061\u3001\u7279\u306b\u4f01\u696d\u304c\u305d\u306e\u5f93\u696d\u54e1\u7b49\u306b\u3001\u5831\u916c\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u53d7\u3051\u305f\u52b4\u50cd\u3084\u696d\u52d9\u57f7\u884c\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u898b\u8fbc\u307e\u308c\u308b\u5831\u916c\u8cbb\u7528\u306e\u7dcf\u984d\u306e\u3046\u3061\u5f53\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u3092\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u306e\u884c\u4f7f\u53c8\u306f\u5931\u52b9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff14\u9805\uff09\u3002<\/p>\n<\/div>\n<strong style=\"font-size: 1em;\"><\/strong><\/p>\n<h4><strong style=\"font-size: 1em;\">\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<ul>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u5bfe\u8c61\u8005\uff1a\u5f93\u696d\u54e1\u306e\u3046\u3061\u7ba1\u7406\u8077100\u540d<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff1a\uff11\u4eba\u5f53\u305f\u308a50\u500b\uff08\u5408\u8a085,000\u500b\uff09<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u306b\u3088\u308a\u4ed8\u4e0e\u3055\u308c\u308b\u682a\u5f0f\u6570\uff1a5,000\u682a<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\uff1a\uff11\u682a\u5f53\u305f\u308a200\u5186<\/li>\n<li>\u6a29\u5229\u78ba\u5b9a\u65e5\uff1aX6\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u671f\u9593\uff1aX6\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X8\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<li>\u4ed8\u4e0e\u6642\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff1a120\u5186<\/li>\n<li>\u4ed8\u4e0e\u6642\u70b9\u306b\u304a\u3044\u3066X6\u5e74\uff16\u6708\u672b\u65e5\u307e\u3067\uff18\u540d\u306e\u9000\u8077\u306b\u3088\u308b\u5931\u52b9\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u90e8\u884c\u4f7f\u53ca\u3073\u4ed6\u8005\u3078\u306e\u8b72\u6e21\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff08\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306e\u671f\u9593\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4><strong>\uff11\u3000X5\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33<\/strong><\/h4>\n<p><strong><\/strong><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u54e1\u306e\u3046\u3061\u3001\u9000\u8077\u8005\u304c\uff12\u540d\u767a\u751f\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306a\u3044\u3068\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52985\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-1.png\" alt=\"\" width=\"650\" height=\"31\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-1.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-1-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u3010\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n\uff08100\u540d\uff0d\uff18\u540d\uff09\u00d750\u500b\uff1d4,600\u500b<br \/>\n4,600\u500b\u00d7120\u5186\uff1d552,000\u5186<\/p>\n<p><strong>\u3010X5\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n552,000\u5186\u00d7\uff19\u30f6\u6708\uff08<span style=\"color: #b22222;\">B<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX5\u5e74\uff13\u6708\uff09\u00f724\u30f6\u6708\uff08<span style=\"color: #b22222;\">A<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e74\uff16\u6708\uff09<br \/>\n\uff1d207,000\u5186<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52987\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-2.png\" alt=\"\" width=\"650\" height=\"265\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-2.png 1000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-2-300x122.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff12\u3000 X6\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u54e1\u306e\u3046\u3061\u3001\u9000\u8077\u8005\u304c\uff12\u540d\uff08\u7d2f\u8a08\uff14\u540d\uff09\u767a\u751f\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\uff16\u540d\u306b\u4fee\u6b63\u3057\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<strong>\u3010\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52988\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-3.png\" alt=\"\" width=\"650\" height=\"31\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-3.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-3-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u3010\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n\uff08100\u540d\uff0d\uff16\u540d\uff09\u00d750\u500b\uff1d4,700\u500b<br \/>\n4,700\u500b\u00d7120\u5186\uff1d564,000\u5186<\/p>\n<p><strong>\u3010X6\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n564,000\u5186\u00d721\u30f6\u6708\uff08<span style=\"color: #b22222;\">C<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e74\uff13\u6708\uff09\u00f724\u30f6\u6708\uff08<span style=\"color: #b22222;\">A<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e74\uff16\u6708\uff09<br \/>\n\uff0d207,000\u5186\uff08X5\u5e74\uff13\u6708\u671f\u306b\u8cbb\u7528\u5316\u3055\u308c\u305f\u91d1\u984d\uff09\uff1d286,500\u5186<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52991\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-4.png\" alt=\"\" width=\"650\" height=\"274\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-4.png 1006w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-4-300x126.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff13\u3000 X7\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u54e1\u306e\u3046\u3061\u3001\u9000\u8077\u8005\u304c\uff11\u540d\uff08\u7d2f\u8a08\uff15\u540d\uff09\u767a\u751f\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52992\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-5.png\" alt=\"\" width=\"650\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-5.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-5-300x13.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u3010\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n\uff08100\u540d\uff0d\uff15\u540d\uff09\u00d750\u500b\uff1d4,750\u500b<br \/>\n4,750\u500b\u00d7120\u5186\uff1d570,000\u5186<\/p>\n<p><strong>\u3010X7\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a\u3011<\/strong><br \/>\n570,000\u5186\u00d724\u30f6\u6708\uff08<span style=\"color: #b22222;\">A<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e746\u6708\uff09\u00f724\u30f6\u6708\uff08\u540c\u5de6\uff09\uff0d207,000\u5186<br \/>\n\uff08X5\u5e74\uff13\u6708\u671f\u306b\u8cbb\u7528\u5316\u3055\u308c\u305f\u91d1\u984d\uff09\uff0d286,500\u5186\uff08X6\u5e74\uff13\u6708\u671f\u306b\u8cbb\u7528\u5316\u3055\u308c\u305f\u91d1\u984d\uff09\uff1d76,500\u5186<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52998\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-6.png\" alt=\"\" width=\"650\" height=\"275\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-6.png 1006w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac57-6-300x126.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong> \u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306f\u4ed8\u4e0e\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff084,600\u500b\uff09\u306b\u4ed8\u4e0e\u6642\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff08120\u5186\uff09\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u671f\u672b\u6bce\u306b\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\u3092\u898b\u76f4\u3057\u3001\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3092\u898b\u7a4d\u308a\u306a\u304a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5bfe\u8c61\u4eba\u54e1\u6570\uff08100\u540d\uff09\u304b\u3089\u9000\u8077\u304c\u898b\u8fbc\u307e\u308c\u308b\u4eba\u54e1\u6570\uff08X5\u5e74\uff13\u6708\u6c7a\u7b97\u306b\u304a\u3044\u3066\u306f\uff18\u540d\u3001X6\u5e74\uff13\u6708\u6c7a\u7b97\u306b\u304a\u3044\u3066\u306f\uff16\u540d\u3092\u60f3\u5b9a\uff09\u3092\u63a7\u9664\u3057\u3001\uff11\u4eba\u5f53\u305f\u308a\u306b\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\uff0850\u500b\uff09\u53ca\u3073\u4ed8\u4e0e\u65e5\u73fe\u5728\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff08120\u5186\uff09\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u52d8\u5b9a\u306e\u6b8b\u9ad8\u3068\u306a\u308b\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\uff08X5\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33\u53ca\u3073X6\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33\u53c2\u7167\uff09\u3002\u305f\u3060\u3057\u3001\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u305f\u5f8c\u306f\u3001\u78ba\u5b9a\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\uff084,750\u500b\uff09\u306b\u57fa\u3065\u304d\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\uff08X7\u5e74\uff13\u6708\u6c7a\u7b97\u4ed5\u8a33\u53c2\u7167\uff09\u3002<\/p>\n<h4><strong>\uff12\u3000\u5404\u671f\u306e\u8cbb\u7528\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7b97\u5b9a\u3057\u305f\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3092\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff08\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306e\u671f\u9593\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3092\u7b97\u5b9a\u3057\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u672c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff08<span style=\"color: #b22222;\">A<\/span>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e74\uff16\u6708\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u3067\u89e3\u8aac\u3057\u3066\u3044\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\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\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\uff08A\u793e\uff09\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308a\u3001X4\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5834\u5408\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u3092\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":[276,178,167,182,290,232],"tags":[524],"backnumber":[1764],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-20 17:55:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52981"}],"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=52981"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52981\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=52981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=52981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=52981"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=52981"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=52981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}