{"id":68541,"date":"2015-04-30T10:14:38","date_gmt":"2015-04-30T01:14:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68541"},"modified":"2015-04-29T17:32:06","modified_gmt":"2015-04-29T08:32:06","slug":"ifrs-article-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-10\/","title":{"rendered":"\u300eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300f\u3092\u53d7\u3051\u3066\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3092\u518d\u8003\u3059\u308b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300f\u3092\u53d7\u3051\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3092\u518d\u8003\u3059\u308b<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5742\u5c3e\u3000\u6804\u6cbb<\/strong><br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5c0f\u7530\u3000\u606d\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"color: #ff6600;\">\u25b7<\/span>\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u306e\u516c\u8868\u3092\u53d7\u3051\u3066<\/strong><\/h4>\n<p>2014\u5e74\uff16\u670824\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u9996\u76f8\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/honbun2JP.pdf\" target=\"_blank\">\u300e\u65e5\u672c\u518d\u8208\u6226\u7565\u300f\u6539\u8a022014<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u300cIFRS\u306e\u4efb\u610f\u9069\u7528\u4f01\u696d\u304cIFRS\u79fb\u884c\u6642\u306e\u8ab2\u984c\u3092\u3069\u306e\u3088\u3046\u306b\u4e57\u308a\u8d8a\u3048\u305f\u306e\u304b\u3001\u307e\u305f\u3001\u79fb\u884c\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u3063\u305f\u306e\u304b\u3001\u7b49\u306b\u3064\u3044\u3066\u3001\u5b9f\u614b\u8abf\u67fb\u30fb\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u884c\u3044\u3001IFRS\u3078\u306e\u79fb\u884c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u53c2\u8003\u3068\u3059\u308b\u305f\u3081\u3001\u300eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff08\u4eee\u79f0\uff09\u300f\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u3092\u9032\u3081\u308b\u3002\u300d\u3068\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u30012015\u5e74\uff14\u670815\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1.html\" target=\"_blank\">IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u4f01\u696d\uff08\u9069\u7528\u4e88\u5b9a\u4f01\u696d\u3092\u542b\u3080\uff0969\u793e\u3078\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\uff08\u56de\u7b54\u4f01\u696d\u306f65\u793e\uff09\u304a\u3088\u307328\u793e\u306b\u5bfe\u3057\u3066\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304fIFRS\u3078\u306e\u79fb\u884c\u306b\u969b\u3057\u3066\u306e\u8ab2\u984c\u3084\u5bfe\u5fdc\u3078\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3068\u308a\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u30ec\u30dd\u30fc\u30c8\u306e\u5185\u5bb9\u3092\u53d7\u3051\u3066\u3001\u4ee5\u524d\u306b\u672c\u8a8c\u4e0a\u3067\u9023\u8f09\u3057\u305f\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u306e\u5185\u5bb9\u3092\u518d\u8003\u3057\u3066\u307f\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\">\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u300d\uff08\u5168\uff15\u56de\uff09<\/h4><div class=\"toggle_content toggle_\">\n<ul>\n<li><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff11\u56de\u3011\u300cIFRS\u3092\u3081\u3050\u308b\u73fe\u72b6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-5\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000IFRS\u3092\u3081\u3050\u308b\u73fe\u72b6<\/a><\/li>\n<li><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u300e\u8907\u6570\u5143\u5e33\u300f\u3078\u306e\u5bfe\u5fdc\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-6\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u300e\u8907\u6570\u5143\u5e33\u300f\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-7\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u524d\u7de8\uff09<\/a><\/li>\n<li><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u5f8c\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-8\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u5f8c\u7de8\uff09<\/a><\/li>\n<li><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-9\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"color: #ff6600;\">\u25b7<\/span>IFRS\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/strong>\u3000<span style=\"font-size: 12px;\">\u21d2<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=12\" target=\"_blank\">\u30ec\u30dd\u30fc\u30c8P4<\/a><\/span><\/h4>\n<p><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff11\u56de\u3011\u300cIFRS\u3092\u3081\u3050\u308b\u73fe\u72b6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-5\/\" target=\"_blank\">\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u306f\u3001\u300cIFRS\u3092\u3081\u3050\u308b\u73fe\u72b6\u300d\u3068\u3057\u3066IFRS\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u5927\u304d\u304f\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u65e8\u8a18\u8ff0\u3057\u307e\u3057\u305f\u3002<\/p>\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<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\uff0e\u30b0\u30ed\u30fc\u30d0\u30eb\u30de\u30cd\u30fc\u306e\u547c\u3073\u8fbc\u307f<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\uff0e\u81ea\u793e\u306b\u6709\u5229\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u7528<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\uff0e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u3084\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u306e\u52b9\u7387\u5316<\/strong><\/p>\n<\/div>\n<p>\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u3067\u306f\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u7406\u7531\u53c8\u306f\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u9805\u76ee\u304b\u3089\u9078\u629e\u3059\u308b\u5f62\u3067\u89e3\u7b54\u3092\u6c42\u3081\u3066\u304a\u308a\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u7406\u7531\u53c8\u306f\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\uff11\u4f4d\u306b\u9806\u4f4d\u4ed8\u3051\u3057\u305f\u9805\u76ee\u5225\u306e\u56de\u7b54\u6570\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\uff1a29\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\uff1a15\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\uff1a\uff16\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\uff0e\u696d\u7e3e\u306e\u9069\u5207\u306a\u53cd\u6620\uff1a\uff16\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\uff0e\u8cc7\u91d1\u8abf\u9054\u306e\u5186\u6ed1\u5316\uff1a\uff16\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff16\uff0e\u305d\u306e\u4ed6\uff1a\uff14\u793e<\/p>\n<\/div>\n<p>\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3067\u63d0\u793a\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u300c\uff11\uff0e\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\u300d\u3001\u300c\uff14\uff0e\u696d\u7e3e\u306e\u9069\u5207\u306a\u53cd\u6620\uff08\u306e\u308c\u3093\u306e\u975e\u511f\u5374\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u306e\u8a08\u4e0a\u7b49\uff09\u300d\u3001\u300c\uff15\uff0e\u8cc7\u91d1\u8abf\u9054\u306e\u5186\u6ed1\u5316\u300d\u304c\u4e00\u81f4\u3057\u307e\u3059\u3002\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u3067\u4e0a\u4f4d\u3092\u5360\u3081\u308b\u300c\uff12\uff0e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u300d\u3084\u300c\uff13\uff0e\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\u300d\u304c\u306a\u3044\u3068\u306e\u6307\u6458\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u305e\u308c\u30b0\u30ed\u30fc\u30d0\u30eb\u30de\u30cd\u30fc\u306e\u547c\u3073\u8fbc\u307f\u306e\u624b\u6bb5\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u9805\u76ee\u306e\u30ec\u30d9\u30eb\u611f\u3092\u3042\u308f\u305b\u308b\u3068\u307b\u307c\u540c\u3058\u9805\u76ee\u304c\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305f\u3060\u3001\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306fIFRS\u306e\u4efb\u610f\u9069\u7528\u4f01\u696d\uff08\u9069\u7528\u4e88\u5b9a\u4f01\u696d\u3092\u542b\u3080\uff09\u306e\u534a\u6570\u8fd1\u304f\u304c\u3001\u696d\u7a2e\u5225\u306e\u6642\u4fa1\u7dcf\u984d\u3067\u4e0a\u4f4d\uff15\u793e\u306b\u5165\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308a\u3001\u307e\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u5e83\u304f\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>IFRS\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4e0a\u306b\u6319\u3052\u3089\u308c\u305fIFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u7406\u7531\u53c8\u306f\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u9d5c\u5451\u307f\u306b\u305b\u305a\u3001\u81ea\u793e\u306e\u4f01\u696d\u898f\u6a21\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u6bb5\u968e\u3001\u76f4\u9762\u3059\u308b\u8ab2\u984c\u3092\u5341\u5206\u306b\u52d8\u6848\u3057\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"color: #ff6600;\">\u25b7<\/span>\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc<\/strong>\u3000<span style=\"font-size: 12px;\">\u21d2<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=54\" target=\"_blank\">\u30ec\u30dd\u30fc\u30c8P44<\/a><\/span><\/h4>\n<p>\u300cIFRS\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u5c0e\u5165\u53c8\u306f\u66f4\u65b0\u3092\u884c\u3063\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u5185\u5bb9\u300d\u306b\u95a2\u3057\u306629\u793e\u304b\u3089\u306e\u56de\u7b54\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\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:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\uff1a20\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u56fa\u5b9a\u8cc7\u7523\u30b7\u30b9\u30c6\u30e0\uff1a11\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e\u8ca9\u58f2\u30b7\u30b9\u30c6\u30e0\uff1a\uff17\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\uff0e\u958b\u793a\u30b7\u30b9\u30c6\u30e0\uff1a\uff13\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\uff0e\u8cfc\u8cb7\u30b7\u30b9\u30c6\u30e0\uff1a\uff12\u793e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff16\uff0e\u305d\u306e\u4ed6\uff1a\uff16\u793e<\/p>\n<\/div>\n<p>IFRS\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u53c8\u306f\u66f4\u65b0\u304c\u591a\u3044\u4e00\u65b9\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u53c8\u306f\u66f4\u65b0\u3068\u56de\u7b54\u3057\u305f\u4f01\u696d\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u300e\u8907\u6570\u5143\u5e33\u300f\u3078\u306e\u5bfe\u5fdc\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-6\/\" target=\"_blank\">\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3010\u7b2c\uff12\u56de\u3011\u300c\u300e\u8907\u6570\u5143\u5e33\u300f\u3078\u306e\u5bfe\u5fdc\u300d<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305fIFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u4e21\u65b9\u306e\u57fa\u6e96\u3067\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u6301\u3059\u308b\u65b9\u6cd5\u306f\u591a\u304f\u306e\u4f01\u696d\u3067\u691c\u8a0e\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u306e\u56de\u7b54\u7d50\u679c\u304b\u3089\u306fIFRS\u5bfe\u5fdc\u5f8c\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30d1\u30bf\u30fc\u30f3\u304c\u591a\u3044\u3068\u60f3\u50cf\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-saiko1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68562\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-saiko1-1.png\" alt=\"\" width=\"650\" height=\"277\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-saiko1-1.png 955w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-saiko1-1-300x127.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u307e\u305a\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u5dee\u7570\u3092\u96c6\u8a08\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u96c6\u8a08\u3084\u8a08\u7b97\u304c\u4e0d\u53ef\u907f\u306a\u5dee\u7570\u306b\u3064\u3044\u3066\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u56de\u7b54\u306e\u4e2d\u3067\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u30b7\u30b9\u30c6\u30e0\u300d\u3001\u300c\u8ca9\u58f2\u30b7\u30b9\u30c6\u30e0\u300d\u3001\u300c\u8cfc\u8cb7\u30b7\u30b9\u30c6\u30e0\u300d\u304c\u305d\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u7279\u306b\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u3005\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u3084\u8a55\u4fa1\u306a\u3069\u3092\u624b\u4f5c\u696d\u3067\u96c6\u8a08\u3059\u308b\u306e\u306f\u4e0d\u53ef\u80fd\u306b\u8fd1\u3044\u306e\u3067\u591a\u304f\u306e\u4f01\u696d\u304c\u6539\u4fee\u3092\u884c\u3063\u305f\u3053\u3068\u304c\u56de\u7b54\u304b\u3089\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u5dee\u7570\u306f\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\uff08\u8907\u6570\u5143\u5e33\uff09\u306b\u3088\u308b\u7ba1\u7406\u306f\u884c\u308f\u305a\u3001\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u3092\u4f7f\u7528\u3057\u3066\u96c6\u8a08\u3057\u305f\u305d\u306e\u4ed6\u306e\u5dee\u7570\u3068\u3042\u308f\u305b\u3066\u30b7\u30b9\u30c6\u30e0\u306e\u5916\u3067\u7ba1\u7406\u3057\u305f\u3046\u3048\u3067\u3001\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u306b\u306e\u307f\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u8907\u6570\u5143\u5e33\u3092\u63a1\u7528\u3057\u306a\u3044\u7406\u7531\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7406\u7531\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u5927\u304d\u306a\u7406\u7531\u306e\u3072\u3068\u3064\u306b\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u9032\u307f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u30ec\u30d9\u30eb\u3067\u5e33\u7c3f\u3092\u30d1\u30e9\u30ec\u30eb\u3067\u4fdd\u6301\u3057\u306a\u3051\u308c\u3070\u53ce\u62fe\u304c\u3064\u304b\u306a\u3044\u307b\u3069\u306e\u5dee\u7570\u306f\u306a\u304f\u306a\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u5916\u306a\u3044\u3057\u306f\u7c21\u6613\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u30c4\u30fc\u30eb\u7a0b\u5ea6\u3067\u5dee\u7570\u3092\u628a\u63e1\u3057\u3066\u304a\u3051\u3070\u5bfe\u5fdc\u53ef\u80fd\u306a\u72b6\u6cc1\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u4f8b\u3068\u3057\u3066\u7b46\u8005\u306e\u95a2\u4e0e\u5148\u3067\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u5225\u306e\u30b7\u30b9\u30c6\u30e0\uff08\u6bd4\u8f03\u7684\u5b89\u4fa1\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\uff09\u306b\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u8a66\u7b97\u8868\u3092\u9023\u643a\u3055\u305b\u305f\u3046\u3048\u3067\u3001\u305d\u3053\u306b\u5dee\u7570\u306e\u4ed5\u8a33\u3092\u6295\u5165\u3057\u3066IFRS\u30d9\u30fc\u30b9\u306e\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3057\u3001\u305d\u308c\u3092\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u306a\u3052\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u56de\u7b54\u30b3\u30e1\u30f3\u30c8\u306e\u4e2d\u306b\u306f<\/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>\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u73fe\u5730\u57fa\u6e96\u5bfe\u5fdc\u3068IFRS\u5bfe\u5fdc\u306e\u4e8c\u91cd\u306e\u30c7\u30fc\u30bf\u3092\u4fdd\u6301\u3067\u304d\u308b\u3088\u3046\u306b\u898b\u76f4\u3057\u305f\u3002IFRS\u79fb\u884c\u5f8c\u306e\u5b50\u4f1a\u793e\u306f\u6cd5\u5236\u5ea6\u4e0a\u5fc5\u8981\u306a\u73fe\u5730\u57fa\u6e96\u3067\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5fc5\u8981\u306a\u4fee\u6b63\u4ed5\u8a33\u3092\u53cd\u6620\u3055\u305b\u3066IFRS\u30d9\u30fc\u30b9\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u7d44\u66ff\u3001\u672c\u793e\u306b\u5831\u544a\u3057\u3066\u3044\u308b<\/p>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u56de\u7b54\u3082\u3042\u308a\u3001IFRS\u30d9\u30fc\u30b9\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u53ca\u3073\u7ba1\u7406\u3092\u73fe\u5730\u6cd5\u4eba\u306b\u59d4\u306d\u308b\u5834\u5408\u3084\u3001IFRS\u5c0e\u5165\u3092\u6a5f\u306bIFRS\u30d9\u30fc\u30b9\u306e\u7d4c\u55b6\u7ba1\u7406\u3092\u63a8\u9032\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u305d\u306e\u5fc5\u8981\u6027\u306b\u5fdc\u3058\u3066\u8907\u6570\u5143\u5e33\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3082\u3042\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"color: #ff6600;\">\u25b7<\/span>\u79fb\u884c\u30b3\u30b9\u30c8<\/strong>\u3000<span style=\"font-size: 12px;\">\u21d2<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=17\" target=\"_blank\">\u30ec\u30dd\u30fc\u30c8P9<\/a><\/span><\/h4>\n<p>\u3053\u3053\u3067\u3044\u3046\u79fb\u884c\u30b3\u30b9\u30c8\u306f\u3001IFRS\u306b\u79fb\u884c\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u30b3\u30b9\u30c8\uff08\u4e3b\u3068\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\uff09\u3067\u3042\u308a\u3001\uff29\uff34\u696d\u754c\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u65e7\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u65b0\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u904e\u53bb\u30c7\u30fc\u30bf\u306e\u79fb\u3057\u66ff\u3048\u306e\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u3067\u306f\u3001IFRS\u3078\u306e\u79fb\u884c\u306b\u76f4\u63a5\u8981\u3057\u305f\u7dcf\u30b3\u30b9\u30c8\u5225\u306e\u4f01\u696d\u6570\uff08\u58f2\u4e0a\u898f\u6a21\u5225\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff29\uff26\uff32\uff33\u3078\u306e\u79fb\u884c\u306b\u76f4\u63a5\u8981\u3057\u305f\u7dcf\u30b3\u30b9\u30c8\u5225\u306e\u4f01\u696d\u6570\uff08\u58f2\u4e0a\u898f\u6a21\u5225\uff09<\/strong><br \/>\n<a href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=17\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68762\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-repo1-1.png\" alt=\"\" width=\"650\" height=\"315\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-repo1-1.png 819w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/ifrs-system-repo1-1-300x145.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px;\"><span style=\"font-size: 12px;\"><a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=17\" target=\"_blank\">\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300dP9<\/a>\u3088\u308a<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u5927\u304d\u304f\u306f\u4f01\u696d\u898f\u6a21\u3068\u79fb\u884c\u30b3\u30b9\u30c8\u306b\u6b63\u306e\u76f8\u95a2\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u3088\u308a\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u76ee\u7684\u3068\u79fb\u884c\u30b3\u30b9\u30c8\u306e\u95a2\u9023\u6027\u3067\u3059\u3002\u3053\u306e\u95a2\u9023\u6027\u306f\u30c7\u30fc\u30bf\u3068\u3057\u3066\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u901a\u3058\u3066\u8003\u5bdf\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6982\u3057\u3066IFRS\u5c0e\u5165\u306e\u76ee\u7684\u30fb\u30e1\u30ea\u30c3\u30c8\u3067\u300c\uff11\uff0e\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\u300d\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u79fb\u884c\u30b3\u30b9\u30c8\u304c\u9ad8\u304f\u3001\u300c\uff12\uff0e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u300d\u3084\u300c\uff13\uff0e\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\u300d\u7b49\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u79fb\u884c\u30b3\u30b9\u30c8\u304c\u4f4e\u304f\u6291\u3048\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-9\/\" target=\"_blank\">\u300cIFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5f71\u97ff\u300d\u3010\u7b2c\uff15\u56de\u3011\u300c\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u300d<\/a>\u3067\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306eIFRS\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3042\u307e\u308a\u5927\u304d\u306a\u5909\u66f4\u306f\u5fc5\u8981\u306a\u3044\u3068\u66f8\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u307e\u3055\u306b\u300c\uff12\uff0e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u300d\u3084\u300c\uff13\uff0e\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\u300d\u7b49\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3042\u305f\u308b\u3082\u306e\u3067\u3001IFRS\u5c0e\u5165\u306e\u76ee\u7684\u3092IFRS\u30d9\u30fc\u30b9\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3063\u305f\u70b9\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u9650\u5b9a\u3059\u308c\u3070\u3001\u79fb\u884c\u30b3\u30b9\u30c8\u306f\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u9326\u306e\u5fa1\u65d7\u306b\u3057\u3066\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u3042\u308c\u3082\u3053\u308c\u3082\u5b9f\u73fe\u3057\u305f\u3044\u3068\u5927\u639b\u304b\u308a\u306a\u8a08\u753b\u3092\u7acb\u3066\u308b\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002\u9593\u63a5\u90e8\u9580\u3067\u306f\u305d\u308c\u76f8\u5fdc\u306e\u53e3\u5b9f\u304c\u306a\u3044\u3068\u5927\u639b\u304b\u308a\u306a\u6295\u8cc7\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u610f\u5473\u3067\u306fIFRS\u306f\u305d\u308c\u306a\u308a\u306b\u826f\u3044\u53e3\u5b9f\u306b\u306a\u308a\u307e\u3059\u3002\u524d\u9805\u3067\u8a18\u3057\u305f\u3088\u3046\u306a\u8907\u6570\u5143\u5e33\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5168\u5b50\u4f1a\u793e\u3067\u7d71\u4e00\u3057\u3066\u5c0e\u5165\u3059\u308b\u7b49\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u306e\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7\u3092\u56f3\u308b\u305f\u3081\u306b\u5927\u639b\u304b\u308a\u306a\u5bfe\u5fdc\u3092\u884c\u3063\u305f\u4f01\u696d\u3067\u306f\u671f\u9593\u3068\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #008080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u306a\u304a\u672c\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0\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        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