{"id":72101,"date":"2015-07-16T10:12:00","date_gmt":"2015-07-16T01:12:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=72101"},"modified":"2015-11-09T13:24:56","modified_gmt":"2015-11-09T04:24:56","slug":"financial-accounting-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-8\/","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\uff17\u56de\u3011\u300c\u8d64\u5b57\u306e\u3068\u304d\u306f\u3069\u3046\u3059\u308b\uff1f\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u7b97\u5b9a\u65b9\u6cd5\u300d"},"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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8d64\u5b57\u306e\u3068\u304d\u306f\u3069\u3046\u3059\u308b\uff1f\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u7b97\u5b9a\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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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\u57fa\u6e96\u5024\u3092\u7a0e\u5f15\u524d\u5229\u76ca\u306e\uff15\uff05\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306e\u3068\u304d\u306f\u3001\u30de\u30a4\u30ca\u30b9\u3092\u53d6\u3063\u305f\u7d76\u5bfe\u5024\u306b\uff15\uff05\u3092\u4e57\u3058\u305f\u5024\u3092\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3068\u3059\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\u76e3\u67fb\u3067\u306f\u3001\u8d64\u5b57\u306e\u5834\u5408\u306f\u91cd\u8981\u6027\u5224\u65ad\u306e\u5fc5\u8981\u6027\u304c\u307b\u3068\u3093\u3069\u306a\u3044\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u6c42\u3081\u308b\u3053\u3068\u306f\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u3000\u8d64\u5b57\u306e\u5834\u5408\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u7b97\u5b9a\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u4ee5\u5916\u306e\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u3092\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306b\u3059\u308b\u306e\u3082\uff11\u3064\u306e\u65b9\u6cd5\u3067\u3042\u308b\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\uff11<\/strong><\/p>\n<\/div>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\u3002\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\uff16\u56de\u3011\u300c\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u306f\u306a\u305c\u7a0e\u5f15\u524d\u5229\u76ca\u306e\uff15\uff05\u306a\u306e\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-7\/\" target=\"_blank\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u6700\u3082\u30aa\u30fc\u30bd\u30c9\u30c3\u30af\u30b9\u306a\u7b97\u5b9a\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u305f\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:#333399;\">\n\t\t<p><strong>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024 \uff1d \u7a0e\u5f15\u524d\u5229\u76ca \u00d7 \uff15\uff05<\/strong><\/p>\n<\/div>\n<p>\u55b6\u5229\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306f\u3053\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u304c\u3001\u3072\u3068\u3064\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001<strong><span style=\"color: #cd5c5c;\">\u300e\u4f1a\u793e\u304c\u8d64\u5b57\u3060\u3063\u305f\u3089\u3069\u3046\u3059\u308b\u306e\u304b\uff1f\u300f<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8d64\u5b57\u306e\u5834\u5408\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u306f\u30de\u30a4\u30ca\u30b9\u5024\u306a\u306e\u3067\u3001\u4e0a\u8a18\u306e\u7b97\u5f0f\u306b\u305d\u308c\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306f\u30de\u30a4\u30ca\u30b9\u5024\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u308c\u3067\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\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<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u30de\u30a4\u30ca\u30b9\u5024\u306f\u3042\u308a\u3048\u306a\u3044\u300b<\/strong><\/h4>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u30de\u30a4\u30ca\u30b9\u5024\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u5168\u304f\u610f\u5473\u3092\u306a\u3055\u306a\u3044\u3053\u3068\u306f\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u91cd\u8981\u6027\u306e\u91d1\u984d\u3068\u3044\u3046\u306e\u306f\u3001\u53d6\u5f15\u91d1\u984d\u3084\u79d1\u76ee\u6b8b\u9ad8\u306e\u91cd\u8981\u5ea6\u3092\u3001\u91d1\u984d\u3092\u7269\u5dee\u3057\u306b\u3057\u3066\u6e2c\u308b\u305f\u3081\u306e\u57fa\u6e96\u5024\u3067\u3059\u3002\u305d\u308c\u304c\u30de\u30a4\u30ca\u30b9\u5024\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u3001\u53d6\u5f15\u91d1\u984d\u3084\u79d1\u76ee\u6b8b\u9ad8\u306f\u3059\u3079\u3066\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3088\u308a\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u601d\u3044\u3064\u304f\u306e\u306f\u3001\u30de\u30a4\u30ca\u30b9\u5024\u3068\u3057\u3066\u7b97\u5b9a\u3055\u308c\u305f\u5024\u306e\u300c\u7d76\u5bfe\u5024\u300d\u3092\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306b\u3057\u3088\u3046\u3068\u3044\u3046\u6848\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3082\u3042\u307e\u308a\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c\u7a0e\u5f15\u524d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u55b6\u5229\u4f01\u696d\u3068\u3057\u3066\u306e\u672c\u6765\u306e\u59ff\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u5f15\u524d\u640d\u5931\u306f\u7570\u5e38\u5024\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u7570\u5e38\u5024\u3092\u3082\u3068\u306b\u7b97\u5b9a\u3057\u305f\u5024\u3092\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff17\u306e\u30a2\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u8d64\u5b57\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u640d\u5931\u3092\u9664\u5916\u3059\u308b\u65b9\u6cd5\u300b<\/strong><\/h4>\n<p>\u30de\u30a4\u30ca\u30b9\u5024\u306f\u30c0\u30e1\u3001\u305d\u306e\u7d76\u5bfe\u5024\u3082\u30c0\u30e1\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u8d64\u5b57\u306e\u5834\u5408\u306f\u91cd\u8981\u6027\u5224\u65ad\u306e\u5fc5\u8981\u6027\u306f\u306a\u3044\u306e\u3067\u306f\u3001\u3068\u8003\u3048\u305f\u304f\u3082\u306a\u308a\u307e\u3059\u3002\u8d64\u5b57\u3068\u3044\u3046\u306e\u306f\u3001\u305d\u308c\u81ea\u4f53\u304c\u7570\u5e38\u306a\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u8d64\u5b57\u306e\u984d\u304c\u591a\u5c11\u30d6\u30ec\u305f\u3068\u3057\u3066\u3082\u554f\u984c\u306b\u306f\u3055\u308c\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u3067\u3042\u308b\u306a\u3089\u3001\u4f1a\u793e\u306e\u6570\u5b57\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u304b\u306a\u3044\u304b\u3092\u8b70\u8ad6\u3059\u308b\u6a5f\u4f1a\u306f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u7406\u5c48\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u91cd\u8981\u6027\u5224\u65ad\u304c\u5168\u304f\u5fc5\u8981\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6b8b\u9ad8\u3082\u3042\u308c\u3070\u3001\u58f2\u4e0a\u9ad8\u3082\u3061\u3083\u3093\u3068\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3046\u3057\u305f\u52d8\u5b9a\u6b8b\u9ad8\u3084\u53d6\u5f15\u9ad8\u306e\u91cd\u8981\u6027\u3092\u91d1\u984d\u3067\u6e2c\u308b\u5834\u9762\u306f\u3042\u308b\u306e\u3067\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff17\u306e\u30a4\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>\u3067\u306f\u3069\u3046\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u8d64\u5b57\u3092\u3082\u305f\u3089\u3057\u305f\u539f\u56e0\u306b\u7740\u76ee\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u591a\u984d\u306e\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u305f\u3081\u306b\u8d64\u5b57\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u306e\u6e1b\u640d\u640d\u5931\u304c\u306a\u3051\u308c\u3070\u3001\u3044\u3064\u3082\u901a\u308a\u306e\u9ed2\u5b57\u6c7a\u7b97\u3060\u3063\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-72108\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-1.png\" alt=\"\" width=\"500\" height=\"484\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-1.png 734w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-1-300x290.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u984d\u3092\u9664\u5916\u3057\u305f\u30d9\u30fc\u30b9\u3067\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u6c42\u3081\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u306b\u306a\u308a\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:#333399;\">\n\t\t<p><strong>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\uff1d\uff08\u7a0e\u5f15\u524d\u640d\u5931\uff0b\u6e1b\u640d\u640d\u5931\uff09\u00d7\uff15\uff05\uff1d\uff08\uff0d45\uff0b551\uff09\u00d7\uff15\uff05\uff1d25\u767e\u4e07\u5186<\/strong><\/p>\n<\/div>\n<p>\u4e0a\u306e\u7b97\u5f0f\u4e2d\u306e<strong>\u300c\uff08\u7a0e\u5f15\u524d\u640d\u5931\uff0b\u6e1b\u640d\u640d\u5931\uff09\u300d<\/strong>\u306e\u90e8\u5206\u306f\u3001\u3053\u306e\u4f1a\u793e\u306e\u672c\u6765\u306e\u6b63\u5e38\u640d\u76ca\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u308c\u3092\u6307\u6a19\u306b\u3057\u3066\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u6c42\u3081\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u4ed6\u306e\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u300b<\/strong><\/h4>\n<p>\u6b63\u5e38\u640d\u76ca\u306f\u4ed6\u306e\u65b9\u6cd5\u3067\u3082\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u904e\u53bb\u6570\u671f\u9593\u306b\u304a\u3051\u308b\u305d\u306e\u4f1a\u793e\u306e\u7a0e\u5f15\u524d\u5229\u76ca\u306e\u5e73\u5747\u5024\u3092\u53d6\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-72107\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-2.png\" alt=\"\" width=\"500\" height=\"362\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-2.png 760w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei7-2-300x217.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u6307\u6a19\u3068\u3057\u3066\u7a0e\u5f15\u524d\u5229\u76ca\u4ee5\u5916\u306e\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u3092\u4f7f\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u76e3\u67fb\u306e\u5b9f\u52d9\u3067\u3082\u3001\u58f2\u4e0a\u9ad8\u3001\u7d14\u8cc7\u7523\u3001\u58f2\u4e0a\u9ad8\u3001\u7dcf\u8cc7\u7523\u7b49\u306e\u9805\u76ee\u3092\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u7b97\u5b9a\u306e\u305f\u3081\u306e\u6307\u6a19\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u4f8b\u306f\u3044\u304f\u3089\u3067\u3082\u3042\u308a\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff17\u306e\u30a6\u306e\u8a18\u8ff0\u306f\u6b63\u3057\u3044\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u7559\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e00\u306f\u3001\u306a\u305c\u305d\u306e\u6307\u6a19\u3092\u4f7f\u3046\u306e\u304b\u3001\u306a\u305c\u7a0e\u5f15\u524d\u5229\u76ca\u3092\u4f7f\u308f\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u7406\u7531\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76e3\u67fb\u5b9f\u52d9\u3067\u306f\u3001\u3053\u306e\u70b9\u3092\u304d\u3061\u3093\u3068\u76e3\u67fb\u8abf\u66f8\u306b\u66f8\u3044\u3066\u3044\u306a\u3044\u3068\u3001\u5f8c\u3067\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e8c\u306f\u3001\u6307\u6a19\u306b\u639b\u3051\u308b\u7387\u3092\u4f55\uff05\u306b\u3059\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u58f2\u4e0a\u9ad8\u3092\u6307\u6a19\u306b\u9078\u3093\u3060\u5834\u5408\u3001\u305d\u308c\u306b\u639b\u3051\u308b\u7387\u306f\u3001\uff15\uff05\u3067\u306f\u5927\u304d\u3059\u304e\u307e\u3059\u3002\u4e00\u822c\u306b\u3001\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u306f\u7a0e\u5f15\u524d\u5229\u76ca\u3088\u308a\u3082\u76f8\u5f53\u5927\u304d\u3044\u306e\u3067\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u3092\u6307\u6a19\u306b\u9078\u3093\u3060\u6642\u3068\u540c\u3058\uff15\uff05\u3092\u4f7f\u3063\u305f\u306e\u3067\u306f\u3001\u91cd\u8981\u6027\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3059\u304e\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u3067\u7d39\u4ecb\u3057\u305f\u65b9\u6cd5\u306f\u3001\u8d64\u5b57\u306e\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u304c\u6975\u7aef\u306b\u5c0f\u3055\u3044\u5834\u5408\u3084\u7a0e\u5f15\u524d\u5229\u76ca\u304c\u6bce\u5e74\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u3082\u9069\u7528\u3067\u304d\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>\u7a0e\u5f15\u524d\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306e\u3068\u304d\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u4ee5\u5916\u306e\u8ca1\u52d9\u8af8\u8868\u6570\u5024\uff08\u58f2\u4e0a\u9ad8\u7b49\uff09\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3082\u4e00\u6cd5\u3068\u8003\u3048\u3089\u308c\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\uff16\u56de\u3011\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u6700\u3082\u30aa\u30fc\u30bd\u30c9\u30c3\u30af\u30b9\u306a\u7b97\u5b9a\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u305f\u3002<br \/>\n\uff3b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\uff1d\u7a0e\u5f15\u524d\u5229\u76ca\u00d7\uff15\uff05\uff3d<br \/>\n\u55b6\u5229\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306f\u3053\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u304c\u3001\u3072\u3068\u3064\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306f\u3001\u300e\u4f1a\u793e\u304c\u8d64\u5b57\u3060\u3063\u305f\u3089\u3069\u3046\u3059\u308b\u306e\u304b\uff1f\u300f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\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":[178,167,182,290,232],"tags":[497,611,128],"backnumber":[1803],"series":[990],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 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