{"id":69257,"date":"2015-06-18T10:12:18","date_gmt":"2015-06-18T01:12:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69257"},"modified":"2015-09-18T18:24:31","modified_gmt":"2015-09-18T09:24:31","slug":"financial-accounting-article-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-6\/","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\uff15\u56de\u3011\u300c\u30ac\u30e9\u30b9\u7247\u306f\u5c0f\u3055\u304f\u3066\u3082\u5371\u306a\u3044\u300d\uff5e\u8cea\u7684\u91cd\u8981\u6027\u306e\u8a71"},"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\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ac\u30e9\u30b9\u7247\u306f\u5c0f\u3055\u304f\u3066\u3082\u5371\u306a\u3044\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8cea\u7684\u91cd\u8981\u6027\u306e\u8a71<\/strong><\/h5>\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>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u89e3\u8aac\u3059\u308b\u524d\u306b\u3001\u300c\u8cea\u7684\u91cd\u8981\u6027\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u89e6\u308c\u3066\u304a\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u624b\u59cb\u3081\u306b\u3001\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\uff15\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\u5224\u65ad\u306f\u3001\u91d1\u984d\u7684\u306b\u5927\u304d\u3044\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u91cf\u7684\u306a\u5224\u65ad\u3060\u3051\u3067\u306a\u304f\u3001\u8cea\u7684\u306b\u91cd\u8981\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u89b3\u70b9\u3082\u3075\u307e\u3048\u3066\u884c\u308f\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\u4f1a\u8a08\u51e6\u7406\u306e\u8aa4\u308a\u3067\u3001\u305d\u308c\u3092\u4fee\u6b63\u3059\u308b\u3068\u9ed2\u5b57\u304c\u8d64\u5b57\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3082\u306e\u306f\u8cea\u7684\u91cd\u8981\u6027\u304c\u9ad8\u3044\u304c\u3001\u8d64\u5b57\u304c\u9ed2\u5b57\u3068\u306a\u308b\u3082\u306e\u306f\u8cea\u7684\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u3000\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5927\u304d\u3044\u5834\u5408\u3067\u3082\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5c0f\u3055\u3044\u9650\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u554f\u984c\u3068\u3055\u308c\u308b\u3053\u3068\u306f\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><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\uff14\u56de\u3011\u300c\u3075\u308b\u3044\u306e\u76ee\u306e\u7c97\u3055\u3068\u91cd\u8981\u6027\u306e\u8a71\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-5\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u3001\u91d1\u984d\u306e\u5927\u5c0f\u306b\u3088\u308b\u91cd\u8981\u6027\u5224\u65ad\u3092\u524d\u63d0\u306b\u8a71\u3092\u9032\u3081\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u672c\u554f\u3067\u306f\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3084\u6027\u8cea\u7b49\u306b\u3088\u308b\u91cd\u8981\u6027\u3068\u3044\u3046\u6982\u5ff5\u3092\u6271\u3063\u3066\u3044\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\u5c0f\u3055\u306a\u30ac\u30e9\u30b9\u7247\u304c\u7802\u306b\u6df7\u3058\u3063\u3066\u3044\u305f\u3089\u300b<\/strong><\/h4>\n<p><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\uff14\u56de\u3011\u300c\u3075\u308b\u3044\u306e\u76ee\u306e\u7c97\u3055\u3068\u91cd\u8981\u6027\u306e\u8a71\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-5\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u300c\u7802\u5834\u306e\u8a71\u306e\u305f\u3068\u3048\u300d\u3092\u518d\u3073\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u7802\u5834\u306e\u7802\u3092\u3075\u308b\u3044\u306b\u304b\u3051\u3066\u304d\u308c\u3044\u306b\u3059\u308b\u8a71\u3067\u3057\u305f\u3002\u5b50\u4f9b\u304c\u5b89\u5168\u306b\u904a\u3079\u308b\u3088\u3046\u306b\u3001\u5927\u304d\u306a\u77f3\u304c\u6df7\u3058\u3063\u3066\u3044\u305f\u3089\u53d6\u308a\u9664\u3044\u3066\u3042\u3052\u308b\u3068\u3044\u3046\u306e\u304c\u3001\u7802\u3092\u3075\u308b\u3044\u306b\u304b\u3051\u308b\u76ee\u7684\u3067\u3059\u3002<\/p>\n<p>\u7802\u3092\u3075\u308b\u3044\u306b\u304b\u3051\u308b\u3068\u3001\u3075\u308b\u3044\u306e\u76ee\u3092\u901a\u308a\u629c\u3051\u3066\u3044\u304b\u306a\u3044\u3088\u3046\u306a\u77f3\u304c\u7db2\u306e\u4e0a\u306b\u6b8b\u308a\u307e\u3059\u3002\u305d\u306e\u7a0b\u5ea6\u306e\u5927\u304d\u3055\u306e\u77f3\u304c\u53d6\u308a\u9664\u304b\u308c\u308c\u3070\u3001\u76ee\u7684\u306f\u9054\u6210\u3055\u308c\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u5f53\u306b\u305d\u308c\u3067\u7802\u5834\u306e\u7802\u306f\u5b89\u5168\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30ac\u30e9\u30b9\u7247\u304c\u7802\u306b\u6df7\u3058\u3063\u3066\u3044\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u3075\u308b\u3044\u306e\u76ee\u3092\u901a\u308a\u629c\u3051\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u5c0f\u3055\u306a\u30ac\u30e9\u30b9\u7247\u3060\u3068\u3057\u305f\u3089\u30fb\u30fb\u30fb<!--more--><\/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<h4 style=\"text-align: center;\"><strong>\u91cd\u8981\u6027\u306e\u3075\u308b\u3044<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-69268\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-1.png\" alt=\"\" width=\"550\" height=\"316\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-1.png 727w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-1-300x172.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<p>\u3075\u308b\u3044\u306e\u4e0b\u306b\u843d\u3061\u305f\u3082\u306e\u306f\u3001\u5927\u304d\u3055\u7684\u306b\u306f\u3075\u308b\u3044\u306e\u76ee\u3088\u308a\u5c0f\u3055\u306a\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u30ac\u30e9\u30b9\u7247\u306f\u3001\u3044\u304f\u3089\u5c0f\u3055\u3044\u3068\u306f\u3044\u3048\u3001\u92ed\u5229\u306a\u90e8\u5206\u304c\u3042\u308b\u306e\u3067\u3001\u3053\u308c\u304c\u7802\u306b\u6df7\u3058\u3063\u3066\u3044\u3066\u306f\u5371\u967a\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3075\u308b\u3044\u306e\u4e0b\u306b\u843d\u3061\u305f\u3082\u306e\u306f\u3001\u7802\u306b\u6df7\u3058\u3063\u3066\u3044\u3066\u3082\u554f\u984c\u306a\u3044\uff08\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\uff09\u3068\u306f\u65ad\u5b9a\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u91cd\u8981\u6027\u306f\uff12\u3064\u306e\u9762\u304b\u3089\u898b\u308b\u300b<\/strong><\/h4>\n<p>\u4f1a\u8a08\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u5224\u65ad\u3082\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u91d1\u984d\u7684\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u5074\u9762\u306e\u307b\u304b\u306b\u3001\u8cea\u7684\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u5074\u9762\u3082\u898b\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff15\u306e<strong>\u30a2<\/strong>\u306e\u8a18\u8ff0\u306f\u6b63\u3057\u3044\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>\u56f3\u3067\u8868\u3059\u3068\u3053\u3093\u306a\u611f\u3058\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;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-69267\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-2.png\" alt=\"\" width=\"350\" height=\"331\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-2.png 500w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/juyohsei5-2-300x283.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<\/div>\n<p><span style=\"color: #800080;\"><strong>\uff21\uff22\uff23\uff24<\/strong><\/span>\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #800080;\"><strong>\uff21<\/strong><\/span>\u306f\u91cf\u7684\uff08\u91d1\u984d\u7684\uff09\u306b\u3082\u8cea\u7684\u306b\u3082\u300c\u91cd\u8981\u300d\u3067\u3059\u304b\u3089\u3001\u7dcf\u5408\u8a55\u4fa1\u306f\u3001\u6587\u53e5\u306a\u3057\u306b\u300c\u91cd\u8981\u300d\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #800080;\"><strong>\uff22<\/strong><\/span>\u306f\u8cea\u7684\u306b\u306f\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u91cf\u7684\u306b\u306f\u300c\u91cd\u8981\u300d\u3067\u3059\u3002\u91cf\u7684\u306b\u300c\u91cd\u8981\u300d\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u305d\u308c\u3060\u3051\u3067\u3082\u7121\u8996\u3067\u304d\u306a\u3044\u3060\u308d\u3046\u3068\u8003\u3048\u3001\u7dcf\u5408\u8a55\u4fa1\u306f\u300c\u91cd\u8981\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3072\u3068\u3064\u98db\u3070\u3057\u3066<strong><span style=\"color: #800080;\">\uff24<\/span><\/strong>\u3067\u3059\u304c\u3001<strong><span style=\"color: #800080;\">\uff24<\/span><\/strong>\u306f\u91cf\u7684\u306b\u3082\u8cea\u7684\u306b\u3082\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u3067\u3059\u304b\u3089\u3001\u5f53\u7136\u306a\u304c\u3089\u7dcf\u5408\u8a55\u4fa1\u306f\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u3067\u3059\u3002<\/p>\n<p>\u554f\u984c\u306f<span style=\"color: #800080;\"><strong>\uff23<\/strong><\/span>\u3067\u3059\u3002<span style=\"color: #800080;\"><strong>\uff23<\/strong><\/span>\u306f\u91cf\u7684\u306b\u306f\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u3067\u3059\u304c\u3001\u8cea\u7684\u306b\u306f\u300c\u91cd\u8981\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5148\u307b\u3069\u306e\u30ac\u30e9\u30b9\u7247\u306e\u305f\u3068\u3048\u306f\u3001\u307e\u3055\u3057\u304f\u3053\u306e<span style=\"color: #800080;\"><strong>\uff23<\/strong><\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cea\u7684\u91cd\u8981\u6027\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u4eba\u306f\u3001\u3053\u306e\u7dcf\u5408\u8a55\u4fa1\u3092\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u3068\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u3046\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u306f\u3059\u3067\u306b\u304a\u308f\u304b\u308a\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u5185\u5bb9\u3084\u6027\u8cea\u7b49\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u7dcf\u5408\u8a55\u4fa1\u3092\u4e0b\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u8cea\u7684\u91cd\u8981\u6027\u306e\u6709\u7121\u306e\u5177\u4f53\u7684\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u300b<\/strong><\/h4>\n<p>\u7d4c\u7406\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u91d1\u984d\u7684\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u8cea\u7684\u89b3\u70b9\u304b\u3089\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<ul>\n<li>\u6cd5\u4ee4\u9055\u53cd\u7b49\u306f\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u501f\u5165\u306b\u4fc2\u308b\u8ca1\u52d9\u5236\u9650\u6761\u9805\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u306a\u3044\u304b\uff1f<br \/>\n<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff15\u306e<strong>\u30a6<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span><\/li>\n<\/ul>\n<ul>\n<li>\u5897\u53ce\u5897\u76ca\u7b49\u306e\u8da8\u52e2\u5224\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u306e\u984d\u304c\u5927\u53f0\u306b\u4e57\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u4fc2\u3057\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u9ed2\u5b57\u3068\u8d64\u5b57\u306e\u53cd\u8ee2\u304c\u8d77\u304d\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u304b\uff1f<br \/>\n<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff15\u306e<strong>\u30a4<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span><\/li>\n<\/ul>\n<ul>\n<li>ROE\u7b49\u306e\u7d4c\u55b6\u5206\u6790\u6bd4\u7387\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u7d4c\u55b6\u8005\u306e\u5831\u916c\u3092\u5897\u52a0\u3055\u305b\u308b\u3068\u3044\u3063\u305f\u5f71\u97ff\u304c\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u65e2\u516c\u8868\u306e\u696d\u7e3e\u898b\u8fbc\u307f\u306e\u60c5\u5831\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u3067\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<ul>\n<li>\u7d4c\u55b6\u8005\u306b\u95a2\u9023\u3059\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306b\u95a2\u4fc2\u3057\u3066\u3044\u306a\u3044\u304b\uff1f<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306f\u4f8b\u793a\u3067\u3059\u306e\u3067\u3001\u3059\u3079\u3066\u306e\u4e8b\u8c61\u304c\u7db2\u7f85\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u540c\u69d8\u306e\u72b6\u6cc1\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u500b\u5225\u306b\u691c\u8a0e\u3057\u3066\u8cea\u7684\u91cd\u8981\u6027\u3092\u5224\u65ad\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u91cd\u8981\u6027\u5224\u65ad\u306b\u304a\u3051\u308b\u8cea\u7684\u5074\u9762\u306e\u691c\u8a0e\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u4ee5\u524d\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b2c\uff15\u53f7\u300c\u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u6027\u300d\u306b\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8320\u300c\u76e3\u67fb\u306e\u8a08\u753b\u53ca\u3073\u5b9f\u65bd\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u300d\u306b\u5f15\u304d\u7d99\u304c\u308c\u3001\u300c\u7279\u5b9a\u306e\u53d6\u5f15\u7a2e\u985e\u3001\u52d8\u5b9a\u6b8b\u9ad8\u53c8\u306f\u958b\u793a\u7b49\u306b\u5bfe\u3059\u308b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\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>\u300c\u91cd\u8981\u6027\u300d\u306e\u8003\u3048\u65b9\u306b\u306f\u3001\u91d1\u984d\u7684\u306b\u5927\u304d\u3044\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u91cf\u7684\u5074\u9762\u306e\u307b\u304b\u306b\u3001\u5185\u5bb9\u7684\u306b\u898b\u904e\u3054\u305b\u306a\u3044\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8cea\u7684\u5074\u9762\u304c\u3042\u308a\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<\/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>\u3010\u7b2c\uff14\u56de\u3011\u3067\u53d6\u308a\u4e0a\u3052\u305f\u300c\u7802\u5834\u306e\u8a71\u306e\u305f\u3068\u3048\u300d\u3092\u518d\u3073\u4f7f\u3044\u307e\u3059\u3002<br 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