{"id":67014,"date":"2015-05-07T10:14:20","date_gmt":"2015-05-07T01:14:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=67014"},"modified":"2015-06-19T12:54:04","modified_gmt":"2015-06-19T03:54:04","slug":"financial-accounting-article-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-3\/","title":{"rendered":"\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u300e\u91cd\u8981\u6027\u306e\u539f\u5247\u300f\u3068\u306f\u300e\u56db\u89d2\u3044\u90e8\u5c4b\u3092\u4e38\u304f\u6383\u304f\u300f\u3053\u3068\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300e\u91cd\u8981\u6027\u306e\u539f\u5247\u300f\u3068\u306f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300e\u56db\u89d2\u3044\u90e8\u5c4b\u3092\u4e38\u304f\u6383\u304f\u300f\u3053\u3068\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\uff12\u56de\u306f\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306b\u3064\u3044\u3066\u306e\u304a\u8a71\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u624b\u59cb\u3081\u306b\u3001\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306b\u95a2\u3059\u308b\u4ee5\u4e0b\u306e\u554f\u984c\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\uff08\u89e3\u7b54\u306f\u554f\u984c\u306e\u3059\u3050\u4e0b\u306b\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<h3 style=\"text-align: center;\"><strong style=\"color: #cd5c5c;\">\u3014\u554f\u984c\uff12\u3015<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p>\u6b21\u306e<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\uff5e<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u306e\u8a18\u8ff0\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">\u8aa4\u3063\u3066\u3044\u308b\u3082\u306e<\/span>\u304c\uff12\u3064\u3042\u308b\u3002<br \/>\n\u305d\u306e\u8a18\u53f7\u306e\u7d44\u5408\u305b\u306e\u756a\u53f7\u3092\uff11\u3064\u9078\u3073\u306a\u3055\u3044\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3000\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u53d6\u5f15\u306b\u3064\u3044\u3066\u7c21\u4fbf\u306a\u65b9\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u6b63\u898f\u306e\u51e6\u7406\u65b9\u6cd5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span>\u3000\u8cbb\u7528\u306e\u8a08\u4e0a\u3092\u73fe\u91d1\u4e3b\u7fa9\u3067\u884c\u3046\u3053\u3068\u306f\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u3000\u30b9\u30d1\u30ca\u3084\u30c9\u30e9\u30a4\u30d0\u30fc\u306e\u3088\u3046\u306b\u7e70\u308a\u8fd4\u3057\u4f7f\u7528\u3067\u304d\u308b\u6d88\u8017\u5de5\u5177\u306f\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u304f\u3066\u3082\u3001\u8cfc\u5165\u6642\u306b\u8cc7\u7523\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"padding-left: 60px;\">\uff11\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span><br \/>\n\uff12\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span><br \/>\n\uff13\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u89e3\u7b54\u3015<\/span>\u3000\u3000\u3000\uff13<\/strong><\/p>\n<\/div>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f\u3000\u6b63\u89e3\u3067\u304d\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e0a\u306e\uff13\u3064\u306e\u6587\u7ae0\u306f\u3044\u305a\u308c\u3082\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u91cd\u8981\u6027\u5224\u65ad\u306b\u3064\u3044\u3066\u5b66\u3076\u306b\u306f\u3001\u307e\u305a\u62bc\u3055\u3048\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u57fa\u672c\u77e5\u8b58\u3068\u3044\u3048\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u3053\u306e\u89e3\u7b54\u306b\u3064\u3044\u3066\u89e6\u308c\u306a\u304c\u3089\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u3001\u304a\u3067\u3053\u306b\u624b\u3092\u5f53\u3066\u3066\u71b1\u3092\u6e2c\u308b\u3053\u3068\u300b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306e<a title=\"\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u300e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300f\u306f\u30e1\u30bf\u30dc\u8a3a\u65ad\u306e\u300e\u30a6\u30a8\u30b9\u30c885cm\u300f\u3068\u540c\u3058\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-2\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3067\u306f\u3001\u91cd\u8981\u6027\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u306f\uff12\u3064\u3042\u308b\u3068\u8ff0\u3079\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u305d\u306e\u3046\u3061\u306e\u3010\u5834\u9762\u2460\u3011\u306e\u65b9\u306b\u30b9\u30dd\u30c3\u30c8\u3092\u3042\u3066\u307e\u3059\u3002\u3010\u5834\u9762\u2460\u3011\u3068\u3044\u3046\u306e\u306f\u3001<strong>\u300c\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u53d6\u5f15\u306b\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u9069\u7528\u3059\u308b\u300d<\/strong>\u3068\u3044\u3046\u5834\u9762\u3067\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff3b\u91cd\u8981\u6027\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308b\uff12\u3064\u306e\u5834\u9762\uff3d<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3010\u5834\u9762\u2460\u3011<\/strong><\/span><\/p>\n<p style=\"text-align: left; padding-left: 30px;\">\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u53d6\u5f15\u3000<span style=\"color: #666699;\">\u21d2<\/span>\u3000\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u9069\u7528<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5834\u9762\u2461\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u91cd\u8981\u6027\u306e\u306a\u3044\u4f1a\u8a08\u51e6\u7406\u8aa4\u308a\u3000<span style=\"color: #666699;\">\u21d2<\/span>\u3000\u4fee\u6b63\u3057\u306a\u3044\u3067\u6e08\u307e\u305b\u308b<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u3067\u306f\u307e\u305a\u3001\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u4f1a\u8a08\u7684\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5b50\u4f9b\u306e\u71b1\u3092\u6e2c\u308b\u3068\u304d\u306b\u3001\u304a\u3067\u3053\u306b\u624b\u3092\u5f53\u3066\u3066\u71b1\u3092\u6e2c\u308b\u65b9\u6cd5\u3001\u3053\u308c\u304c\u300c\u7c21\u4fbf\u6cd5\u300d\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u4f53\u6e29\u8a08\u3067\u6b63\u78ba\u306b\u6e2c\u308b\u65b9\u6cd5\u3001\u3053\u3061\u3089\u304c\u300c\u539f\u5247\u6cd5\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7c21\u4fbf\u6cd5\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u3057\u3066\u300c\u9593\u9055\u3063\u305f\u65b9\u6cd5\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f53\u6e29\u304c\u9ad8\u3051\u308c\u3070\u304a\u3067\u3053\u304c\u6e29\u304b\u304f\u306a\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u624b\u3067\u611f\u3058\u53d6\u308d\u3046\u3068\u3044\u3046\u7406\u5c48\u3067\u3059\u3002\u6b63\u78ba\u6027\u306f\u52a3\u308a\u307e\u3059\u304c\u3001\u624b\u65e9\u304f\u6e2c\u5b9a\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u5834\u5408\u3082\u540c\u3058\u3067\u3059\u3002\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u3044\u3046\u306e\u306f\u3001\u6b63\u78ba\u6027\u3067\u306f\u539f\u5247\u6cd5\u306b\u52a3\u308a\u307e\u3059\u304c\u3001\u8fc5\u901f\u6027\u3067\u306f\u52dd\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u624b\u3092\u5f53\u3066\u3066\u71b1\u3092\u6e2c\u308b\u65b9\u6cd5\u3068\u540c\u69d8\u3001\u9593\u9055\u3063\u305f\u65b9\u6cd5\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u982d\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u539f\u5247\u6cd5\u3068\u7c21\u4fbf\u6cd5\u306e\u4f7f\u3044\u5206\u3051\u300b<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u539f\u5247\u6cd5\u3068\u7c21\u4fbf\u6cd5\u3092\u3069\u306e\u3088\u3046\u306b\u4f7f\u3044\u5206\u3051\u308b\u306e\u304b\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<br \/>\n\u5b50\u4f9b\u306e\u71b1\u3092\u6e2c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3053\u3093\u306a\u611f\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u5b50\u4f9b\u306e\u4f53\u6e29\u3092\u6e2c\u308b\u3068\u304d<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-67020\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-1.png\" alt=\"\" width=\"650\" height=\"250\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-1.png 922w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-1-300x115.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u540c\u69d8\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5834\u5408\u306f\u3053\u3046\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306e\u9078\u629e\uff1a\u539f\u5247\u6cd5\u304b\u7c21\u4fbf\u6cd5\u304b<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-67021\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-2.png\" alt=\"\" width=\"510\" height=\"247\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-2.png 729w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-2-300x145.png 300w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/><\/a><\/p>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u8a2d\u5b9a\u3057\u3001\u53d6\u5f15\uff11\u4ef6\u5f53\u305f\u308a\u306e\u91d1\u984d\u304c\u305d\u308c\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u539f\u5247\u6cd5\u306b\u3088\u308a\u51e6\u7406\u3057\u3001\u4e0b\u56de\u308b\u5834\u5408\u306f\u7c21\u4fbf\u6cd5\u3082\u8a8d\u3081\u308b\u3068\u3044\u3046\u56f3\u5f0f\u3067\u3059\u3002\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306f\u300c\u56db\u89d2\u3044\u90e8\u5c4b\u3092\u4e38\u304f\u6383\u304f\u300d\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8cbb\u7528\u3092\u3069\u306e\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u51e6\u7406\u57fa\u6e96\u3092\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u300c\u767a\u751f\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u539f\u5247\u6cd5\u306b\u5bfe\u3057\u3066\u3001\u300c\u73fe\u91d1\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u7c21\u4fbf\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u767a\u751f\u4e3b\u7fa9\u3068\u3044\u3046\u306e\u306f\u3001\u6d88\u8cbb\u3055\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3001\u73fe\u91d1\u4e3b\u7fa9\u3068\u3044\u3046\u306e\u306f\u3001\u652f\u6255\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3053\u308c\u3092\u4e0a\u306e\u56f3\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u9078\u629e\uff1a\u767a\u751f\u4e3b\u7fa9\u304b\u73fe\u91d1\u4e3b\u7fa9\u304b<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-67019\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-3.png\" alt=\"\" width=\"538\" height=\"246\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-3.png 769w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/juyohsei2-3-300x136.png 300w\" sizes=\"(max-width: 538px) 100vw, 538px\" \/><\/a><\/p>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u5883\u306b\u3001\u91cd\u8981\u6027\u3042\u308a\u306e\u5834\u5408\u306f\u767a\u751f\u4e3b\u7fa9\u304c\u5fc5\u9808\u3067\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306f\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff12\u306e<strong>\u30a4<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u7c21\u4fbf\u6cd5\u306f\u9593\u9055\u3044\u3067\u306f\u306a\u3044\u300b<\/strong><\/h4>\n<p>\u4e0a\u306b\u8ff0\u3079\u305f\u8a71\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3059\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 style=\"text-align: center;\"><strong>\u3008\u91cd\u8981\u6027\u306e\u539f\u5247\uff5e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u90e8\u5206\u3009<br \/>\n<\/strong><span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u3010\u6ce8\uff11\u3011\u7b2c\uff11\u6bb5\u843d\uff09<\/span><\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u6b63\u78ba\u306a\u8a08\u7b97\u3092\u884c\u3046\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u304c\u76ee\u7684\u3068\u3059\u308b\u3068\u3053\u308d\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u5224\u65ad\u3092\u8aa4\u3089\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u304b\u3089\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u6765\u306e\u53b3\u5bc6\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3089\u306a\u3044\u3067\u4ed6\u306e\u7c21\u4fbf\u306a\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3082\u3001\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u51e6\u7406\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u6ce8\u76ee\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u6700\u5f8c\u306e\u90e8\u5206\u3067\u3059\u3002\u7c21\u4fbf\u306a\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3082\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u51e6\u7406\u3060\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7c21\u4fbf\u6cd5\u306f\u9593\u9055\u3063\u305f\u65b9\u6cd5\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u3053\u3053\u3067\u304a\u58a8\u4ed8\u304d\u3092\u4e0e\u3048\u3089\u308c\u3066\u3044\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff12\u306e<strong>\u30a2<\/strong>\u306e\u8a18\u8ff0\u306f\u6b63\u3057\u3044\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u4f8b\u300b<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u3010\u6ce8\uff11\u3011\u3067\u306f\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u4f8b\u3068\u3057\u3066\uff15\u3064\u306e\u4f8b\u3092\u6319\u3052\u3066\u3044\u307e\u3059\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 style=\"text-align: center;\"><strong>\u3008\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u4f8b\u3009<br \/>\n<\/strong><span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u3010\u6ce8\uff11\u3011\u7b2c\uff13\u6bb5\u843d\u306e\u8981\u65e8\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u6d88\u8017\u54c1\u3001\u6d88\u8017\u5de5\u5177\u5668\u5177\u5099\u54c1\u305d\u306e\u4ed6\u306e\u8caf\u8535\u54c1\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u524d\u6255\u8cbb\u7528\u3001\u672a\u53ce\u53ce\u76ca\u3001\u672a\u6255\u8cbb\u7528\u53ca\u3073\u524d\u53d7\u53ce\u76ca\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u5f15\u5f53\u91d1\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u305f\u306a\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u3089\u308c\u308b\u4ed8\u968f\u8cbb\u7528\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u5206\u5272\u8fd4\u6e08\u306e\u5b9a\u3081\u306e\u3042\u308b\u9577\u671f\u50b5\u6a29\u50b5\u52d9\u306e\u3046\u3061\u3001\u671f\u9650\u304c\u4e00\u5e74\u4ee5\u5185\u306b\u5230\u6765\u3059\u308b\u3082\u306e\u3067\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u53c8\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\uff08\uff11\uff09\u306e\u6d88\u8017\u5de5\u5177\u5668\u5177\u5099\u54c1\u306f\u3001\u305f\u3068\u3048\u3070\u30b9\u30d1\u30ca\u3084\u30c9\u30e9\u30a4\u30d0\u30fc\u7b49\u306e\u3053\u3068\u3067\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3051\u308c\u3070\u8cc7\u7523\u8a08\u4e0a\u306e\u5fc5\u8981\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff12\u306e<strong>\u30a6<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/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<h4 style=\"text-align: center;\"><strong>\uff0d \u307e \u3068 \u3081 \uff0d<\/strong><\/h4>\n<p><strong>\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u6765\u306e\u53b3\u5bc6\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3089\u306a\u3044\u3067\u4ed6\u306e\u7c21\u4fbf\u306a\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u51e6\u7406\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\u300d\u306f\u3001\u9694\u9031\u3067\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>\u5b50\u4f9b\u306e\u71b1\u3092\u6e2c\u308b\u3068\u304d\u306b\u3001\u304a\u3067\u3053\u306b\u624b\u3092\u5f53\u3066\u3066\u71b1\u3092\u6e2c\u308b\u65b9\u6cd5\u3001\u3053\u308c\u304c\u300c\u7c21\u4fbf\u6cd5\u300d\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u4f53\u6e29\u8a08\u3067\u6b63\u78ba\u306b\u6e2c\u308b\u65b9\u6cd5\u3001\u3053\u3061\u3089\u304c\u300c\u539f\u5247\u6cd5\u300d\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7c21\u4fbf\u6cd5\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u3057\u3066\u300c\u9593\u9055\u3063\u305f\u65b9\u6cd5\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f53\u6e29\u304c\u9ad8\u3051\u308c\u3070\u304a\u3067\u3053\u304c\u6e29\u304b\u304f\u306a\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u624b\u3067\u611f\u3058\u53d6\u308d\u3046\u3068\u3044\u3046\u7406\u5c48\u3067\u3059\u3002\u6b63\u78ba\u6027\u306f\u52a3\u308a\u307e\u3059\u304c\u3001\u624b\u65e9\u304f\u6e2c\u5b9a\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f1a\u8a08\u51e6\u7406\u306e\u5834\u5408\u3082\u540c\u3058\u3067\u3059\u3002\u7c21\u4fbf\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u3044\u3046\u306e\u306f\u3001\u6b63\u78ba\u6027\u3067\u306f\u539f\u5247\u6cd5\u306b\u52a3\u308a\u307e\u3059\u304c\u3001\u8fc5\u901f\u6027\u3067\u306f\u52dd\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u624b\u3092\u5f53\u3066\u3066\u71b1\u3092\u6e2c\u308b\u65b9\u6cd5\u3068\u540c\u69d8\u3001\u9593\u9055\u3063\u305f\u65b9\u6cd5\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u982d\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\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":[178,167,182,290,232],"tags":[497,611],"backnumber":[1793],"series":[990],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:12:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67014"}],"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=67014"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67014\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=67014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=67014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=67014"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=67014"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=67014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}