{"id":70150,"date":"2015-05-21T17:58:24","date_gmt":"2015-05-21T08:58:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=70150"},"modified":"2015-05-21T17:56:51","modified_gmt":"2015-05-21T08:56:51","slug":"permanent-assets-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/permanent-assets-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u7b2c\uff11\u53f7\u300c\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u30ea\u30b5\u30fc\u30c1\u300d\u3092\u516c\u8868\uff5e\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u958b\u793a\u60c5\u5831\u3084\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u7b49\u3092\u793a\u3057\u56fd\u969b\u8b70\u8ad6\u3078\u306e\u8ca2\u732e\u3092\u56f3\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u3001\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u7b2c\uff11\u53f7\u300c\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u30ea\u30b5\u30fc\u30c1\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u958b\u793a\u60c5\u5831\u3084\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u7b49\u3092\u793a\u3057\u56fd\u969b\u8b70\u8ad6\u3078\u306e\u8ca2\u732e\u3092\u56f3\u308b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\uff15\u670819\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u7b2c\uff11\u53f7\u300c\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u30ea\u30b5\u30fc\u30c1\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/iasb\/discussion\/discussion_research\/20150519.shtml\" target=\"_blank\">\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u7b2c1\u53f7\u300c\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u30ea\u30b5\u30fc\u30c1\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3057\u3066\u306f\u3001\u3059\u3067\u306b\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\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=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c<a href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/iasb\/discussion\/discussion_20140722.shtml\" target=\"_blank\">\u306e\u308c\u3093\u306f\u306a\u304a\u511f\u5374\u3057\u306a\u304f\u3066\u3088\u3044\u304b\u2015\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300d\u3068\u3044\u3046\u3002\u5e73\u621026\u5e74\uff17\u670822\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/iasb\/discussion\/feedbackstatement_20140722.shtml\" target=\"_blank\">\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300c\u306e\u308c\u3093\u306f\u306a\u304a\u511f\u5374\u3057\u306a\u304f\u3066\u3088\u3044\u304b\u2015\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u300d\u306b\u5bc4\u305b\u3089\u308c\u305f\u56de\u7b54\u306b\u95a2\u3059\u308b\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u30fb\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8<\/a>\uff08\u5e73\u621027\u5e74\uff12\u6708\uff14\u65e5\uff09<\/p>\n<\/div>\n<p>\u2460\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u3067\u306f\u3001\u30ea\u30b5\u30fc\u30c1\u30fb\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u3092\u518d\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u7d50\u8ad6\u3092\u4e0b\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u4e8b\u52d9\u5c40\u304c\u884c\u3063\u305f\u30ea\u30b5\u30fc\u30c1\u4f5c\u696d\u306b\u95a2\u3057\u3066\u4e88\u5099\u7684\u306a\u7d50\u679c\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u65e5\u672c\u8a9e\u7248\u3068\u82f1\u8a9e\u7248\uff09\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5b9f\u65bd\u3057\u305f\u30ea\u30b5\u30fc\u30c1\u4f5c\u696d<\/strong><\/h4>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u4f9d\u7136\u3068\u3057\u3066\u306e\u308c\u3093\u306e\u511f\u5374\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u3092\u8e0f\u307e\u3048\u3066\u3001\u65e5\u672c\u4f01\u696d\u306e\u73fe\u5728\u306e\u5b9f\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306e\u30ea\u30b5\u30fc\u30c1\u4f5c\u696d\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/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:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306b\u3064\u3044\u3066\u306e\u73fe\u5728\u306e\u5b9f\u52d9\u306b\u95a2\u3057\u3066\u3001\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u958b\u793a\u60c5\u5831\u306e\u30ec\u30d3\u30e5\u30fc\uff08\u682a\u4fa1\u304cJPX \u65e5\u7d4c\u30a4\u30f3\u30c7\u30c3\u30af\u30b9400\u306b\u53c2\u7167\u3055\u308c\u3066\u3044\u308b\u4e0a\u5834\u4f01\u696d\u306e\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u958b\u793a\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u3088\u308b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u7968\u3092\u308f\u304c\u56fd\u306e\u5927\u624b\u4e0a\u5834\u4f01\u696d\u306e\u4e00\u90e8\u306b\u9001\u4ed8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u300c\u6e1b\u640d\u306e\u307f\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3068\u300c\u511f\u5374\u53ca\u3073\u6e1b\u640d\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3068\u306e\u6bd4\u8f03\u53ca\u3073\u4f01\u696d\u306e\u8d85\u904e\u53ce\u76ca\u529b\u304c\u6d88\u5931\u3059\u308b\u671f\u9593\u3092\u8abf\u67fb\u3057\u305f\u5b66\u8853\u6587\u732e\u306e\u9650\u5b9a\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u3064\u3044\u3066\u306e\u898b\u89e3\u306b\u95a2\u3059\u308b\u308f\u304c\u56fd\u306e\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u3068\u306e\u8b70\u8ad6<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8003\u5bdf<\/strong><\/h4>\n<p>\u300cVII. \u6211\u3005\u306e\u4e88\u5099\u7684\u306a\u8003\u5bdf\u300d\u3067\u306f\u3001\u5b66\u8853\u6587\u732e\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8003\u5bdf\u3092\u9664\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8003\u5bdf\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u6982\u8981\u3092\u8ff0\u3079\u3066\u3044\u308b\u306e\u3067\u3001\u6b63\u78ba\u306b\u306f\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\uff09\u3002<\/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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u591a\u304f\u306e\u4eba\u3005\u306f\u3001\u306e\u308c\u3093\u306e\u52b9\u679c\u304c\u53ca\u3076\u3068\u898b\u8fbc\u307e\u308c\u308b\u671f\u9593\u306b\u308f\u305f\u308a\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u539f\u5247\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3057\u304b\u3057\u3001\u3053\u308c\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u3079\u304d\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u306e\u898b\u89e3\u306f\u7570\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u958b\u793a\u60c5\u5831\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u57fa\u3065\u304d\u3001\u591a\u304f\u306e\u4f01\u696d\u7d50\u5408\u306b\u3064\u3044\u3066\u306f\u30015\u5e74\u304c\u9069\u5207\u306a\u511f\u5374\u671f\u9593\u3068\u3057\u3066\u898b\u7a4d\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3057\u304b\u3057\u3001\u5927\u898f\u6a21\u306a\u4f01\u696d\u7d50\u5408\u304b\u3089\u751f\u3058\u305f\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u3001\u3088\u308a\u9577\u3044\u5e74\u6570\uff0820\u5e74\u307e\u3067\u306e\u5e74\u6570\uff09\u304c\u9069\u5207\u306a\u511f\u5374\u671f\u9593\u3067\u3042\u308b\u3068\u898b\u7a4d\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306e\u6c7a\u5b9a\u306e\u8ad6\u62e0\u3092\u88cf\u4ed8\u3051\u308b\u305f\u3081\u306e\u6587\u66f8\uff08\u53d6\u5f97\u306e\u6c7a\u5b9a\u306b\u4f7f\u7528\u3057\u305f\u6587\u66f8\u3084\u30c7\u30e5\u30fc\u30fb\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u6587\u66f8\u306a\u3069\uff09\u3092\u4f7f\u7528\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u4ed6\u306e\u671f\u9593\u3092\u4f7f\u7528\u3059\u308b\u4f59\u5730\u3092\u4e0e\u3048\u305a\u306b\u4e00\u5f8b\u306e\u511f\u5374\u671f\u9593\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u652f\u6301\u306f\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3057\u304b\u3057\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u3092\u898f\u5b9a\u3059\u308b\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u898b\u89e3\u306f\u7570\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u5229\u7528\u8005\u3068\u306e\u8b70\u8ad6\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u304c\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u6709\u7528\u304b\u3069\u3046\u304b\u306f\u3001\u511f\u5374\u91d1\u984d\u304c\u3001\u7279\u5b9a\u306e\u8ca1\u52d9\u5206\u6790\uff08\u30d5\u30ea\u30fc\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u60c5\u5831\u306e\u898b\u7a4d\u308a\u3092\u542b\u3080\uff09\u3092\u76ee\u7684\u3068\u3057\u3066\u8db3\u3057\u623b\u3055\u308c\u308b\u304b\u5426\u304b\u306e\u307f\u306b\u3088\u3063\u3066\u3001\u5224\u65ad\u3055\u308c\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u5b66\u8853\u6587\u732e\u306e\u9650\u5b9a\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3063\u305f\u7d50\u679c\u306b\u3064\u3044\u3066\u306f\u3001\u5b66\u8853\u8ad6\u6587\u306e\u7814\u7a76\u6210\u679c\u306b\u3088\u3063\u3066\u3001\u6e1b\u640d\u306e\u307f\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u65b9\u304c\u511f\u5374\u53ca\u3073\u6e1b\u640d\u30a2\u30d7\u30ed\u30fc\u30c1\u3088\u308a\u3082\u512a\u308c\u3066\u3044\u308b\u3068\u7d50\u8ad6\u3092\u4e0b\u3059\u3053\u3068\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u3001\u56f0\u96e3\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u305f\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u5e73\u621027\u5e74\uff15\u670819\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u30ea\u30b5\u30fc\u30c1\u30fb\u30da\u30fc\u30d1\u30fc\u7b2c\uff11\u53f7\u300c\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3059\u308b\u30ea\u30b5\u30fc\u30c1\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u95a2\u3057\u3066\u306f\u3001\u3059\u3067\u306b\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,244,167,231,289],"tags":[599,530],"backnumber":[1795],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 07:25:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70150"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=70150"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70150\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=70150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=70150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=70150"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=70150"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=70150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}