{"id":69317,"date":"2015-06-11T10:12:04","date_gmt":"2015-06-11T01:12:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69317"},"modified":"2015-06-11T11:03:44","modified_gmt":"2015-06-11T02:03:44","slug":"institutional-accounting-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-8\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c84\u56de\u3011\u7e70\u5ef6\u8cc7\u7523\u2461\u300c\u793e\u50b5\u767a\u884c\u8cbb\u30fb\u958b\u767a\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\u7b2c84\u56de\u3011\u3000\u7e70\u5ef6\u8cc7\u7523\u2461<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u793e\u50b5\u767a\u884c\u8cbb\u30fb\u958b\u767a\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>\u5f53\u793e\u306fX1\u5e7410\u6708\u306b\u3001\u793e\u50b5\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u793e\u50b5\u767a\u884c\u306b\u3042\u305f\u3063\u3066\u652f\u51fa\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u6271\u624b\u6570\u6599\u7b49\u3001\u793e\u50b5\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<p>\u307e\u305f\u3001\u5f53\u793e\u306f\u3001X2\u5e74\uff11\u6708\u306b\u751f\u7523\u80fd\u7387\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u3066\u5de5\u5834\u8a2d\u5099\u306e\u5927\u898f\u6a21\u306a\u914d\u7f6e\u66ff\u3048\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4fc2\u308b\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>\u793e\u50b5\u767a\u884c\u306b\u95a2\u9023\u3057\u3066\u76f4\u63a5\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306f\u3001\u793e\u50b5\u767a\u884c\u8cbb\u306b\u5f53\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\u793e\u50b5\u767a\u884c\u8cbb\u3092\u7e70\u5ef6\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u793e\u50b5\u306e\u511f\u9084\u307e\u3067\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5229\u606f\u6cd5\u306b\u3088\u308a\u511f\u5374\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u751f\u7523\u80fd\u7387\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u5de5\u5834\u8a2d\u5099\u306e\u5927\u898f\u6a21\u306a\u914d\u7f6e\u66ff\u3048\u7b49\u306b\u4fc2\u308b\u8cbb\u7528\u306f\u958b\u767a\u8cbb\u306b\u5f53\u305f\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u652f\u51fa\u6642\u306b\u8cbb\u7528\uff08\u58f2\u4e0a\u539f\u4fa1\u53c8\u306f\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u958b\u767a\u8cbb\u3092\u7e70\u5ef6\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u652f\u51fa\u306e\u3068\u304d\u304b\u3089 \uff15\u5e74\u4ee5\u5185\u306e\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u898f\u5247\u7684\u306b\u511f\u5374\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;\">\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;\">\uff08\uff12\uff09\u3000\u652f\u51fa\u3057\u305f\u793e\u50b5\u767a\u884c\u8cbb\u306f1,500\u5343\u5186\u3001\u652f\u51fa\u3057\u305f\u958b\u767a\u8cbb\u306f250,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u793e\u50b5\u306e\u511f\u9084\u307e\u3067\u306e\u671f\u9593\u306f\uff13\u5e74\u3001\u958b\u767a\u8cbb\u306e\u652f\u51fa\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u306f\uff15\u5e74\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\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<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u793e\u50b5\u767a\u884c\u8cbb\u306e\u511f\u5374\u306f\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u884c\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\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\u793e\u50b5\u767a\u884c\u8cbb\u652f\u51fa\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69307\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-1.png\" alt=\"\" width=\"650\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-1.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-1-300x14.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\uff11\u6708\uff08\u958b\u767a\u8cbb\u652f\u51fa\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69308\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-2.png\" alt=\"\" width=\"650\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-2.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-2-300x15.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;\">\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-69309\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-3.png\" alt=\"\" width=\"650\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-3.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-3-300x28.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: -3px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">1,500\u00d7\uff16\u30f6\u6708\/36\u30f6\u6708\uff1d250<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">250,000\u00d7\uff13\u30f6\u6708\/60\u30f6\u6708\uff1d12,500<\/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-69310\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-4.png\" alt=\"\" width=\"650\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-4.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac84-4-300x28.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: -3px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff15\uff09<\/span>\u3000<span style=\"font-size: 12px;\">1,500\u00d712\u30f6\u6708\/36\u30f6\u6708\uff1d500<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff16\uff09<\/span>\u3000<span style=\"font-size: 12px;\">250,000\u00d712\u30f6\u6708\/60\u30f6\u6708\uff1d50,000<\/span><\/p>\n<p>\u4ee5\u5f8c\u3001\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u7e70\u5ef6\u8cc7\u7523\u5168\u822c\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-7\/\" target=\"_blank\">\u524d\u56de<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u793e\u50b5\u767a\u884c\u8cbb\u7b49<\/strong><\/h4>\n<p>\u300c\u793e\u50b5\u767a\u884c\u8cbb\u300d\u3068\u306f\u3001\u793e\u50b5\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\u793e\u50b5\u5238\u7b49\u306e\u5370\u5237\u8cbb\u3001\u793e\u50b5\u306e\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u305d\u306e\u4ed6\u793e\u50b5\u767a\u884c\u306e\u305f\u3081\u76f4\u63a5\u652f\u51fa\u3057\u305f\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u793e\u50b5\u767a\u884c\u8cbb\u7b49\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\u793e\u50b5\u767a\u884c\u8cbb\u300b<\/strong><\/span><\/h4>\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\u793e\u50b5\u306e\u511f\u9084\u307e\u3067\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5229\u606f\u6cd5\u306b\u3088\u308a\u511f\u5374\uff08\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5b9a\u984d\u6cd5\uff08\u6708\u5272\uff09\u306b\u3088\u308b\u511f\u5374\u3082\u53ef\uff09<\/p>\n<\/div>\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\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4fc2\u308b\u8cbb\u7528\u300b<\/strong><\/span><\/h4>\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\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306e\u3068\u304d\u304b\u3089\u3001\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\u5272\uff09\u306b\u3088\u308a\u511f\u5374<span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09\uff08\uff0a\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\uff08\u7d44\u7e54\u518d\u7de8\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u793e\u50b5\u306b\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u5f53\u8a72\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u3092\u4e00\u62ec\u6cd5\u306b\u3088\u308a\u51e6\u7406\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u306e\u767a\u884c\u306b\u4fc2\u308b\u8cbb\u7528\u306f\u3001\u793e\u50b5\u767a\u884c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u958b\u767a\u8cbb<\/strong><\/h4>\n<p>\u958b\u767a\u8cbb\u3068\u306f\u3001\u65b0\u6280\u8853\u53c8\u306f\u65b0\u7d4c\u55b6\u7d44\u7e54\u306e\u63a1\u7528\u3001\u8cc7\u6e90\u306e\u958b\u767a\u3001\u5e02\u5834\u306e\u958b\u62d3\u7b49\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u3001\u751f\u7523\u80fd\u7387\u306e\u5411\u4e0a\u53c8\u306f\u751f\u7523\u8a08\u753b\u306e\u5909\u66f4\u7b49\u306b\u3088\u308a\u3001\u8a2d\u5099\u306e\u5927\u898f\u6a21\u306a\u914d\u7f6e\u66ff\u3048\u3092\u884c\u3063\u305f\u5834\u5408\u7b49\u306e\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d4c\u5e38\u8cbb\u306e\u6027\u683c\u3092\u3082\u3064\u3082\u306e\u306f\u958b\u767a\u8cbb\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\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\u958b\u767a\u8cbb\u300b<\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p><strong>\u3010\u539f\u5247\u3011<\/strong><br \/>\n\u652f\u51fa\u6642\u306b\u8cbb\u7528\uff08\u58f2\u4e0a\u539f\u4fa1\u53c8\u306f\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09<\/p>\n<p><strong>\u3010\u5bb9\u8a8d\u3011<\/strong><br \/>\n\u7e70\u5ef6\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u652f\u51fa\u306e\u3068\u304d\u304b\u3089\uff15\u5e74\u4ee5\u5185\u306e\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\uff08\u6708\u5272\uff09\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u898f\u5247\u7684\u306b\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;\">\u652f\u51fa\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u65b0\u6280\u8853\u3084\u8cc7\u6e90\u306e\u5229\u7528\u53ef\u80fd\u671f\u9593\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u9593\u5185\uff08\u305f\u3060\u3057\u3001\u6700\u9577\u3067\uff15\u5e74\u4ee5\u5185\uff09\u306b\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/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\u5275\u7acb\u8cbb\u30fb\u958b\u696d\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>\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 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>Q\u3000\u5f53\u793e\u306fX1\u5e7410\u6708\u306b\u3001\u793e\u50b5\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u793e\u50b5\u767a\u884c\u306b\u3042\u305f\u3063\u3066\u652f\u51fa\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u6271\u624b\u6570\u6599\u7b49\u3001\u793e\u50b5\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<br \/>\n\u307e\u305f\u3001\u5f53\u793e\u306f\u3001X2\u5e74\uff11\u6708\u306b\u751f\u7523\u80fd\u7387\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u3066\u5de5\u5834\u8a2d\u5099\u306e\u5927\u898f\u6a21\u306a\u914d\u7f6e\u66ff\u3048\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4fc2\u308b\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[524,509,622,510],"backnumber":[1798],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-19 12:34:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/69317"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=69317"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/69317\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=69317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=69317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=69317"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=69317"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=69317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}