{"id":61486,"date":"2015-01-21T19:08:27","date_gmt":"2015-01-21T10:08:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61486"},"modified":"2015-01-21T19:03:37","modified_gmt":"2015-01-21T10:03:37","slug":"financial-accounting-others-report-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-6\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u53d7\u3051\u300c\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868\uff5e\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6ce8\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76e3\u67fb\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u53d7\u3051\u300c\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6ce8\u610f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\uff11\u670816\u65e5\u4ed8\u3067\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001<span style=\"color: #333399;\">\u300c\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u696d\u7a2e\u5225\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c38\u53f7\uff09<\/span>\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001 \u5e73\u621026\u5e74\uff12\u6708\u306e\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u53ca\u3073\u540c\u5e74\uff14\u6708\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8800\u300c\u7279\u5225\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621027\u5e74\uff12\u670817\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8800 \u300c\u7279\u5225\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u300d \u7b49\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-20\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8800 \u300c\u7279\u5225\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u300d\u7b49\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\uff08\u4ee5\u4e0b\u300c\u6709\u8cac\u7d44\u5408\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7acb\u5f53\u521d\u3088\u308a\u4e8b\u696d\u306e\u5b58\u7d9a\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u6709\u671f\u9650\u6027\uff09\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u3001\u6709\u8cac\u7d44\u5408\u306b\u304a\u3051\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u898f\u5b9a\u3057\u3066\u3044\u308b\uff0811\u9805\u7b49\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6709\u8cac\u7d44\u5408\u306b\u304a\u3051\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f<\/strong><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\uff08\uff19\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306f\u3001\u7d44\u5408\u54e1\u306e\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u7b56\u5b9a\u3055\u308c\u305f<span style=\"text-decoration: underline;\">\u7279\u5225\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f<\/span>\u3068\u3044\u3048\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306f\u3001<span style=\"text-decoration: underline;\">\u6e96\u62e0\u6027\u306e\u67a0\u7d44\u307f<\/span>\u3068\u3044\u3048\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5e83\u7bc4\u56f2\u306e\u5229\u7528\u8005\u306b\u5171\u901a\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u306b\u5bfe\u3059\u308b\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u7b56\u5b9a\u3055\u308c\u305f\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u308b\u305f\u3081\u3001\u5f53\u8a72\u67a0\u7d44\u307f\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u3067\u3042\u308a\u3001\u9069\u6b63\u8868\u793a\u306e\u67a0\u7d44\u307f\u3067\u3042\u308b\uff0810\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u8cac\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u306b\u6e96\u62e0\u3057\u305f\u5834\u5408\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u65b9\u6cd5<\/strong><\/p>\n<p>\u6709\u8cac\u7d44\u5408\u4f1a\u8a08\u898f\u5247\uff17\u6761\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u306f\u6642\u4fa1\u3092\u4ed8\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8ff0\u3079\u3001\u7d44\u5408\u5951\u7d04\u306b\u5b9a\u3081\u308b\u6295\u8cc7\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u4ee5\u4e0b\u300c\u6295\u8cc7\u8cc7\u7523\u6642\u4fa1\u8a55\u4fa1\u6e96\u5247\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u5e02\u5834\u6027\u306e\u306a\u3044\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u659f\u914c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3068\u3057\u3066\u3044\u308b\uff0824\u9805\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6709\u8cac\u7d44\u5408\u306e\u5b58\u7d9a\u671f\u9650\u307e\u3067\u304c\uff11\u5e74\u672a\u6e80\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5b58\u7d9a\u671f\u9650\u306e\u5230\u6765\u306e\u76f4\u524d\u671f\uff08\u7121\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u304c\u5b58\u7d9a\u671f\u9650\u306e\u5ef6\u9577\u3092\u8a08\u753b\u3057\u3066\u304a\u308a\u3001\u5ef6\u9577\u5f8c\u306e\u4e88\u5b9a\u5b58\u7d9a\u671f\u9650\u307e\u3067\u304c\uff11\u5e74\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u53d6\u6271\u3044\u306a\u3069\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff0825\u9805\uff5e28\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff12\uff09\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/p>\n<p>\u6709\u8cac\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u306b\u5b9a\u3081\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u52a0\u3048\u3066\u3001\u7d44\u5408\u54e1\u304c\u6709\u8cac\u7d44\u5408\u306e\u8ca1\u52d9\u8af8\u8868\u7b49\u3092\u5229\u7528\u3059\u308b\u306b\u969b\u3057\u3001\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u3001\u6b21\u306e\u3082\u306e\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff0837\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2460<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u7b49\u304c\u6709\u8cac\u7d44\u5408\u6cd5\u3001\u6709\u8cac\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u53ca\u3073\u7d44\u5408\u5951\u7d04\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3057\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2461<\/span>\u3000\u6709\u8cac\u7d44\u5408\u306e\u6709\u671f\u9650\u6027\u306e\u4e0b\u3067\u306e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8003\u3048\u65b9\u4e26\u3073\u306b\u5b58\u7d9a\u671f\u9650\u53ca\u3073\u5ef6\u9577\u53ef\u80fd\u671f\u9593\uff08\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u307e\u3067\u306b\u5b58\u7d9a\u671f\u9650\u306e\u5ef6\u9577\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u5ef6\u9577\u5f8c\u306e\u5b58\u7d9a\u671f\u9650\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2462<\/span>\u3000\u5b58\u7d9a\u671f\u9650\u307e\u3067\u306b\u8cc7\u7523\u306e\u56de\u53ce\u53ca\u3073\u8ca0\u50b5\u306e\u8fd4\u6e08\u3092\u5b8c\u4e86\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868<\/strong><\/h4>\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u306f\u3001\u6709\u8cac\u7d44\u5408\u306e\u6709\u671f\u9650\u6027\u306e\u4e0b\u3067\u306e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8003\u3048\u65b9\u4e26\u3073\u306b\u6709\u8cac\u7d44\u5408\u306e\u5b58\u7d9a\u671f\u9650\u53ca\u3073\u5ef6\u9577\u53ef\u80fd\u671f\u9593\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u7b49\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0854\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u25cf<\/span>\u6709\u8cac\u7d44\u5408\u306e\u6709\u671f\u9650\u6027\u3092\u3088\u308a\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3001\u8a2d\u7acb\u4ee5\u964d\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u5192\u982d\u306b\u6709\u671f\u9650\u6027\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u25cf<\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u5f8c\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u307e\u3067\u306b\u5b58\u7d9a\u671f\u9650\u306e\u5ef6\u9577\u304c\u6c7a\u5b9a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u5f53\u8a72\u7b87\u6240\u53ca\u3073\u696d\u52d9\u5831\u544a\u66f8\u306e\u300c\uff13\uff0e\u6c7a\u7b97\u671f\u5f8c\u306b\u751f\u3058\u305f\u6709\u8cac\u7d44\u5408\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u306b\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76e3\u67fb\u624b\u7d9a\u53ca\u3073\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u8cac\u7d44\u5408\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306e\u53d7\u5165\u53ef\u80fd\u6027<\/strong><\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8210\u300c\u76e3\u67fb\u696d\u52d9\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5408\u610f\u300d\uff14\u9805\uff08\uff11\uff09\u306b\u5f93\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u304c\u53d7\u5165\u53ef\u80fd\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u76e3\u57fa\u5831800\u7b2c\uff17\u9805\uff09\u3002<\/p>\n<p>\u6295\u8cc7\u8cc7\u7523\u6642\u4fa1\u8a55\u4fa1\u6e96\u5247\u306f\u3001\u5e02\u5834\u6027\u306e\u306a\u3044\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u659f\u914c\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u300c\u7d44\u5408\u54e1\u3068\u3057\u3066\u53c2\u52a0\u3057\u3066\u3044\u308b\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u7d44\u5408\u306e\u696d\u52d9\u306e\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u958b\u793a\u3059\u308b\u3068\u3044\u3046\u60c5\u5831\u958b\u793a\u306e\u672c\u6765\u306e\u76ee\u7684\u300d\uff08\u904b\u55b6\u7814\u5831\u544a\u66f8\uff09\u306e\u305f\u3081\u3067\u3042\u308a\u3001\u6709\u8cac\u7d44\u5408\u306e\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u304c\u53d7\u5165\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\uff08\u76e3\u57fa\u5831800\u7b2c\uff17\u9805\u3001\uff21\uff15\u9805\uff09\u3002<\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u3053\u306e\u70b9\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u76e3\u67fb\u5951\u7d04\u306e\u7de0\u7d50\u304c\u53ef\u80fd\u304b\u5426\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff0858\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u95a2\u3059\u308b\u8a18\u8f09<\/strong><\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\u7b2c13\u9805\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u5207\u306b\u8a18\u8ff0\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u76e3\u57fa\u5831800\u7b2c11\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u6709\u8cac\u7d44\u5408\u6cd5\u3001\u6709\u8cac\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u53ca\u3073\u7d44\u5408\u5951\u7d04\u306b\u6e96\u62e0\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u7b49\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u65e8\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u5207\u306b\u8a18\u8ff0\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff0859\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08125\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3000<\/strong>\u300c\u696d\u7a2e\u5225\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c38\u53f7\u300c\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u53ca\u3073\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u6210\u3000\u5e74\u3000\u6708\u3000\u65e5\uff09\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5e73\u6210\u3000\u5e74\u3000\u6708\u3000\u65e5\u4ee5\u5f8c\u306b\u767a\u884c\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\uff08\u4ee5\u4e0b\u300c\u6709\u8cac\u7d44\u5408\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7acb\u5f53\u521d\u3088\u308a\u4e8b\u696d\u306e\u5b58\u7d9a\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u6709\u671f\u9650\u6027\uff09\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308b\u3002<br \/>\n\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u3001\u6709\u8cac\u7d44\u5408\u306b\u304a\u3051\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u898f\u5b9a\u3057\u3066\u3044\u308b\uff0811\u9805\u7b49\uff09\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,275,178,180,167,231,289],"tags":[457,128],"backnumber":[1777],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 17:30:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61486"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=61486"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61486\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=61486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=61486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=61486"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=61486"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=61486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}