{"id":69241,"date":"2015-06-04T10:11:10","date_gmt":"2015-06-04T01:11:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69241"},"modified":"2015-06-04T11:07:37","modified_gmt":"2015-06-04T02:07:37","slug":"institutional-accounting-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-7\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c83\u56de\u3011\u7e70\u5ef6\u8cc7\u7523\u2460\u300c\u682a\u5f0f\u4ea4\u4ed8\u8cbb\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\u7b2c83\u56de\u3011\u3000\u7e70\u5ef6\u8cc7\u7523\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u8584\u934b\u3000\u5927\u8f14<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-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 style=\"margin-bottom: 3px;\">\u5f53\u793e\u306fX1\u5e7410\u6708\u306b\u3001\u4f01\u696d\u898f\u6a21\u306e\u62e1\u5927\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u306e\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u65b0\u682a\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u682a\u5f0f\u52df\u96c6\u306e\u305f\u3081\u306e\u5e83\u544a\u8cbb\u7b49\u3001\u682a\u5f0f\u767a\u884c\u306e\u305f\u3081\u306b\u76f4\u63a5\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-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>\u682a\u5f0f\u52df\u96c6\u306e\u305f\u3081\u306e\u5e83\u544a\u8cbb\u306e\u3088\u3046\u306a\u682a\u5f0f\u306e\u4ea4\u4ed8\u7b49\u306e\u305f\u3081\u306b\u76f4\u63a5\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306b\u3042\u305f\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u652f\u51fa\u6642\u306b\u8cbb\u7528\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u898f\u6a21\u306e\u62e1\u5927\u306e\u305f\u3081\u306b\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\uff08\u7d44\u7e54\u518d\u7de8\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u4fc2\u308b\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u4ea4\u4ed8\u306e\u3068\u304d\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306e\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u511f\u5374\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<strong style=\"font-size: 1em;\"><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u6c7a\u7b97\u65e5\u306f\u3001\uff13\u670831\u65e5\u3067\u3042\u308b\uff08\u5e74\u5ea6\u6c7a\u7b97\u306e\u307f\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u652f\u51fa\u3057\u305f\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306f6,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u652f\u51fa\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u306f\u3001\uff13\u5e74\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u8a08\u4e0a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 13px;\">\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/span><\/h4>\n<p><strong>\u2460\u3000X1\u5e7410\u6708\uff08\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u652f\u51fa\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69242\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-1.png\" alt=\"\" width=\"650\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-1.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-1-300x15.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/span><\/p>\n<p><strong>\u2461\u3000X2\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69243\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-2.png\" alt=\"\" width=\"650\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-2.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-2-300x15.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">6,000\u00d7\uff16\u30f6\u6708\/36\u30f6\u6708\uff1d1,000<\/span><\/p>\n<p><strong>\u2462\u3000X3\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69244\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-3.png\" alt=\"\" width=\"650\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-3.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-3-300x15.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">6,000\u00d712\u30f6\u6708\/36\u30f6\u6708\uff1d2,000<\/span><\/p>\n<p><strong>\u2463\u3000X4\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69245\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-4.png\" alt=\"\" width=\"650\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-4.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-4-300x15.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">6,000\u00d712\u30f6\u6708\/36\u30f6\u6708\uff1d2,000<\/span><\/p>\n<p><strong>\u2464\u3000X5\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69246\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-5.png\" alt=\"\" width=\"650\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-5.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-5-300x15.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff15\uff09<\/span>\u3000<span style=\"font-size: 12px;\">6,000\u00d76\u30f6\u6708\/36\u30f6\u6708\uff1d1,000<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u7e70\u5ef6\u8cc7\u7523\u3068\u306f<\/strong><\/h4>\n<p>\u5c06\u6765\u306e\u671f\u9593\u306b\u5f71\u97ff\u3059\u308b\u7279\u5b9a\u306e\u8cbb\u7528\u306f\u3001\u6b21\u671f\u4ee5\u5f8c\u306e\u671f\u9593\u306b\u914d\u5206\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u3001\u7d4c\u904e\u7684\u306b\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u3001\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3000\u7b2c\u4e09\u30fb\u4e00\u30fbD\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u3001\u300c\u5c06\u6765\u306e\u671f\u9593\u306b\u5f71\u97ff\u3059\u308b\u7279\u5b9a\u306e\u8cbb\u7528\u300d\u3068\u306f\u3001\u65e2\u306b\u4ee3\u4fa1\u306e\u652f\u6255\u304c\u5b8c\u4e86\u3057\u53c8\u306f\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u52b9\u679c\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u767a\u73fe\u3059\u308b\u3082\u306e\u3068\u671f\u5f85\u3055\u308c\u308b\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\uff08\u540c\u6ce8\u89e3\u3000\u6ce815\uff09\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u9805\u76ee\u306f\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u524774\u6761\uff13\u9805\uff15\u53f7\uff09\u3001\u5f53\u9762\u306e\u53d6\u6271\u3044\u3067\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u3092\u4ee5\u4e0b\u306e\uff15\u9805\u76ee\u306b\u9650\u5b9a\u3057\u3066\u3044\u307e\u3059\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c19\u53f7\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3068\u3044\u3046\uff09\uff12\uff08\uff12\uff09\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u682a\u5f0f\u4ea4\u4ed8\u8cbb<\/li>\n<li>\u793e\u50b5\u767a\u884c\u8cbb\u7b49\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u542b\u3080\uff09<\/li>\n<li>\u5275\u7acb\u8cbb<\/li>\n<li>\u958b\u696d\u8cbb<\/li>\n<li>\u958b\u767a\u8cbb<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p><strong>\u2460\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374<\/strong><br \/>\n\u8a08\u4e0a\u3055\u308c\u305f\u7e70\u5ef6\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u511f\u5374\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff09\u3002\u511f\u5374\u671f\u9593\u306e\u4e0a\u9650\u3001\u511f\u5374\u65b9\u6cd5\u3001\u511f\u5374\u984d\u306e\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u306f<strong>\uff08\uff11\uff09<\/strong>\u3067\u63b2\u3052\u305f\u9805\u76ee\u3054\u3068\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u53ca\u3073\u6b21\u56de\u4ee5\u964d\u3067\u8aac\u660e\u3057\u307e\u3059\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u652f\u51fa\u306e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><br \/>\n\u652f\u51fa\u306e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u7e70\u5ef6\u8cc7\u7523\u306f\u3001\u305d\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u3092\u4e00\u6642\u306b\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff08\uff16\uff09\uff09\u3002<\/p>\n<p><strong>\u2462\u3000\u7e70\u5ef6\u8cc7\u7523\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306e\u7d99\u7d9a\u6027<\/strong><br \/>\n\u540c\u4e00\u306e\u7e70\u5ef6\u8cc7\u7523\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6027\u8cea\u306f\u4e00\u822c\u7684\u306b\u540c\u8cea\u306e\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7e70\u5ef6\u8cc7\u7523\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u540c\u4e00\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff08\uff17\uff09\u2460\uff09\u3002<br \/>\n\u307e\u305f\u3001\u540c\u4e00\u306e\u7e70\u5ef6\u8cc7\u7523\u9805\u76ee\u306b\u3064\u3044\u3066\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3068\u7570\u306a\u308b\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u5f53\u305f\u308b\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff08\uff17\uff09\u2461\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u672c\u4e8b\u4f8b\u306e\u89e3\u8aac<\/strong><\/h4>\n<p>\u300c\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u300d\u3068\u306f\u3001\u682a\u5f0f\u52df\u96c6\u306e\u305f\u3081\u306e\u5e83\u544a\u8cbb\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u6271\u624b\u6570\u6599\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u53d6\u6271\u624b\u6570\u6599\u3001\u76ee\u8ad6\u898b\u66f8\u30fb\u682a\u5238\u7b49\u306e\u5370\u5237\u8cbb\u3001\u5909\u66f4\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3001\u305d\u306e\u4ed6\u682a\u5f0f\u306e\u4ea4\u4ed8\u7b49\u306e\u305f\u3081\u306b\u76f4\u63a5\u652f\u51fa\u3057\u305f\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\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:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #2f4f4f;\"><strong>\u300a\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u300b<\/strong><\/span><span style=\"font-size: 13px;\">\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff08\uff11\uff09\uff09<\/h4>\n<p>\uff08\u65b0\u682a\u306e\u767a\u884c\u53c8\u306f\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u4fc2\u308b\u8cbb\u7528\uff09<\/span>\n<\/div>\n<\/div>\n<p><strong>\u3010\u539f\u5247\u3011<\/strong><br \/>\n\u652f\u51fa\u6642\u306b\u8cbb\u7528\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09<\/p>\n<p><strong>\u3010\u5bb9\u8a8d\u3011<\/strong><br \/>\n\u7e70\u5ef6\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u682a\u5f0f\u4ea4\u4ed8\u306e\u3068\u304d\u304b\u3089 \uff13\u5e74\u4ee5\u5185\u306e\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\uff08\u6708\u6570\u6309\u5206\uff09\u306b\u3088\u308a\u511f\u5374<span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4f01\u696d\u898f\u6a21\u306e\u62e1\u5927\u306e\u305f\u3081\u306b\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\uff08\u7d44\u7e54\u518d\u7de8\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308b<\/span><\/p>\n<p>\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u8ff0\u3079\u305f\u7e70\u5ef6\u8cc7\u7523\u306e\u6027\u683c\u304b\u3089\u3001\u4f01\u696d\u898f\u6a21\u306e\u62e1\u5927\u306e\u305f\u3081\u306b\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u682a\u5f0f\u306e\u5206\u5272\u3084\u682a\u5f0f\u7121\u511f\u5272\u5f53\u3066\u306a\u3069\u306b\u4fc2\u308b\u8cbb\u7528\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u652f\u51fa\u6642\u306b\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff13\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u306f\u3001\u4f01\u696d\u898f\u6a21\u306e\u62e1\u5927\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u306e\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u305f\u682a\u5f0f\u306e\u767a\u884c\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u8a08\u4e0a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u3092\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u914d\u5206\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3008\u6309\u5206\u8a08\u7b97\u306e\u30a4\u30e1\u30fc\u30b8\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69248\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-7.png\" alt=\"\" width=\"650\" height=\"299\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-7.png 887w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac83-7-300x137.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #993300;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u3001\u793e\u50b5\u767a\u884c\u8cbb\u30fb\u958b\u767a\u8cbb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u30fb\u540c\u6ce8\u89e3<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c19\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/d_asset\/d_asset.pdf\" target=\"_blank\">\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08PDF\u30d5\u30a1\u30a4\u30eb\uff09<\/li>\n<\/ul>\n<\/div>\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<\/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 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