{"id":69318,"date":"2015-06-18T10:10:29","date_gmt":"2015-06-18T01:10:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69318"},"modified":"2015-06-17T19:38:40","modified_gmt":"2015-06-17T10:38:40","slug":"institutional-accounting-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-9\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c85\u56de\u3011\u7e70\u5ef6\u8cc7\u7523\u2462\u300c\u5275\u7acb\u8cbb\u30fb\u958b\u696d\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\u7b2c85\u56de\u3011\u3000\u7e70\u5ef6\u8cc7\u7523\u2462<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5275\u7acb\u8cbb\u30fb\u958b\u696d\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\u5e74\uff14\u6708\u306b\u8a2d\u7acb\u3055\u308c\u3001\u540c\u5e74\uff16\u6708\u306b\u55b6\u696d\u3092\u958b\u59cb\u3057\u307e\u3057\u305f\u3002\u4f1a\u793e\u306e\u8ca0\u62c5\u306b\u5e30\u3059\u3079\u304d\u8a2d\u7acb\u8cbb\u7528\u53ca\u3073\u958b\u696d\u6e96\u5099\u306b\u8981\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>\u4f1a\u793e\u306e\u8ca0\u62c5\u306b\u5e30\u3059\u3079\u304d\u8a2d\u7acb\u8cbb\u7528\u306f\u5275\u7acb\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\u5275\u7acb\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\u4f1a\u793e\u306e\u6210\u7acb\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\u306b\u3088\u308a\u511f\u5374\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u958b\u696d\u6e96\u5099\u306b\u8981\u3057\u305f\u8cbb\u7528\u306f\u958b\u696d\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\u958b\u696d\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\u958b\u696d\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\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;\">\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\u5275\u7acb\u8cbb\u306f6,000\u5343\u5186\u3001\u652f\u51fa\u3057\u305f\u958b\u696d\u8cbb\u306f12,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u5275\u7acb\u8cbb\u3001\u958b\u696d\u8cbb\u3068\u3082\u306b\u3001\u305d\u306e\u52b9\u679c\u306e\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<\/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\u5e74\uff14\u6708\uff08\u5275\u7acb\u8cbb\u652f\u51fa\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69319\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-1.png\" alt=\"\" width=\"650\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-1.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-1-300x14.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\u3000X1\u5e74\uff16\u6708\uff08\u958b\u696d\u8cbb\u652f\u51fa\u6642\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69320\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-2.png\" alt=\"\" width=\"650\" height=\"33\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-2.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-2-300x15.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-69321\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-3.png\" alt=\"\" width=\"650\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-3.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-3-300x28.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;\">6,000\u00d712\u30f6\u6708\/60\u30f6\u6708\uff1d1,200<\/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;\">12,000\u00d710\u30f6\u6708\/60\u30f6\u6708\uff1d2,000<\/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-69322\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-4.png\" alt=\"\" width=\"650\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-4.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-4-300x28.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;\">6,000\u00d712\u30f6\u6708\/60\u30f6\u6708\uff1d1,200<\/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;\">12,000\u00d712\u30f6\u6708\/60\u30f6\u6708\uff1d2,400<\/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\u672c\u9023\u8f09<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\">\u3010\u7b2c83\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5275\u7acb\u8cbb<\/strong><\/h4>\n<p>\u300c\u5275\u7acb\u8cbb\u300d\u3068\u306f\u3001\u4f1a\u793e\u306e\u8ca0\u62c5\u306b\u5e30\u3059\u3079\u304d\u8a2d\u7acb\u8cbb\u7528\u3001\u4f8b\u3048\u3070\u3001\u5b9a\u6b3e\u53ca\u3073\u8af8\u898f\u5247\u4f5c\u6210\u306e\u305f\u3081\u306e\u8cbb\u7528\u3001\u682a\u5f0f\u52df\u96c6\u305d\u306e\u4ed6\u306e\u305f\u3081\u306e\u5e83\u544a\u8cbb\u3001\u76ee\u8ad6\u898b\u66f8\u30fb\u682a\u5238\u7b49\u306e\u5370\u5237\u8cbb\u3001\u5275\u7acb\u4e8b\u52d9\u6240\u306e\u8cc3\u501f\u6599\u3001\u8a2d\u7acb\u4e8b\u52d9\u306b\u4f7f\u7528\u3059\u308b\u4f7f\u7528\u4eba\u306e\u7d66\u6599\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u6271\u624b\u6570\u6599\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u53d6\u6271\u624b\u6570\u6599\u3001\u5275\u7acb\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u8cbb\u7528\u305d\u306e\u4ed6\u4f1a\u793e\u8a2d\u7acb\u4e8b\u52d9\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u8cbb\u7528\u3001\u767a\u8d77\u4eba\u304c\u53d7\u3051\u308b\u5831\u916c\u3067\u5b9a\u6b3e\u306b\u8a18\u8f09\u3057\u3066\u5275\u7acb\u7dcf\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u91d1\u984d\u4e26\u3073\u306b\u8a2d\u7acb\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u7b49\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5275\u7acb\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\u5275\u7acb\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\u4f1a\u793e\u306e\u6210\u7acb\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\u306b\u3088\u308a\u511f\u5374<\/p>\n<\/div>\n\u306a\u304a\u3001\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u5275\u7acb\u8cbb\u3092\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u304b\u3089\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u8a08\u7b97\u898f\u5247\u7b2c43\u6761\u7b2c\uff11\u9805\u7b2c\uff13\u53f7\uff09\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c19\u53f7\u300c\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u3067\u306f\u3001\u5275\u7acb\u8cbb\u306f\u3001\u682a\u4e3b\u3068\u306e\u9593\u306e\u8cc7\u672c\u53d6\u5f15\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u4f1a\u8a08\u51e6\u7406\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u958b\u696d\u8cbb<\/strong><\/h4>\n<p>\u300c\u958b\u696d\u8cbb\u300d\u3068\u306f\u3001\u571f\u5730\u3001\u5efa\u7269\u7b49\u306e\u8cc3\u501f\u6599\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u901a\u4fe1\u4ea4\u901a\u8cbb\u3001\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u8cbb\u3001\u652f\u6255\u5229\u5b50\u3001\u4f7f\u7528\u4eba\u306e\u7d66\u6599\u3001\u4fdd\u967a\u6599\u3001\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u6c34\u9053\u6599\u7b49\u3067\u3001\u4f1a\u793e\u6210\u7acb\u5f8c\u55b6\u696d\u958b\u59cb\u6642\u307e\u3067\u306b\u652f\u51fa\u3057\u305f\u958b\u696d\u6e96\u5099\u306e\u305f\u3081\u306e\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u958b\u696d\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\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\u696d\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\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\u958b\u696d\u306e\u3068\u304d<span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff09<\/span>\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\u306b\u3088\u308a\u511f\u5374<\/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;\">\u305d\u306e\u55b6\u696d\u306e\u4e00\u90e8\u3092\u958b\u696d\u3057\u305f\u3068\u304d\u3082\u542b\u3080<\/span><\/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-ac85-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69323\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-5.png\" alt=\"\" width=\"650\" height=\"427\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-5.png 1054w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-5-300x196.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/basic-ac85-5-1024x671.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><span style=\"color: #b22222;\">\u203b\uff17\u6708\u306f<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">2014\u5e74\uff17\u6708<\/a>\u306b\u7d9a\u304d\u3001\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/span><\/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\u5e74\uff14\u6708\u306b\u8a2d\u7acb\u3055\u308c\u3001\u540c\u5e74\uff16\u6708\u306b\u55b6\u696d\u3092\u958b\u59cb\u3057\u307e\u3057\u305f\u3002\u4f1a\u793e\u306e\u8ca0\u62c5\u306b\u5e30\u3059\u3079\u304d\u8a2d\u7acb\u8cbb\u7528\u53ca\u3073\u958b\u696d\u6e96\u5099\u306b\u8981\u3057\u305f\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":[497,416,622],"backnumber":[1799],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 01:03:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/69318"}],"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=69318"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/69318\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=69318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=69318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=69318"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=69318"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=69318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}