{"id":74063,"date":"2015-08-20T10:12:45","date_gmt":"2015-08-20T01:12:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=74063"},"modified":"2015-08-19T22:19:22","modified_gmt":"2015-08-19T13:19:22","slug":"financial-accounting-article-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-10\/","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\uff19\u56de\u3011\u300c\u91cd\u8981\u6027\u306e\u6709\u7121\u306e\u5224\u5b9a\u65b9\u6cd5\u2460\u300d\uff5e\u300c\u679d\u8449\u672b\u7bc0\u300d\u306f\u62c5\u5f53\u8005\u30d9\u30fc\u30b9\u3067\u5224\u65ad"},"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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91cd\u8981\u6027\u306e\u6709\u7121\u306e\u5224\u5b9a\u65b9\u6cd5\u2460\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u679d\u8449\u672b\u7bc0\u300d\u306f\u62c5\u5f53\u8005\u30d9\u30fc\u30b9\u3067\u5224\u65ad<\/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>\u4eca\u56de\u306f\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3092\u4f7f\u3063\u305f\u91cd\u8981\u6027\u5224\u65ad\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3068\u306f\u3001<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\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u4e00\u756a\u7d30\u304b\u3044\u201c\u3075\u308b\u3044\u201d\u306b\u3082\u3072\u3063\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306a\u3001\u5fae\u5c0f\u306a\u7c92\u306b\u305f\u3068\u3048\u3089\u308c\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3057\u305f\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\uff19\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\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3092\u3044\u304f\u3089\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u306f\u3001\u4e3b\u89b3\u7684\u306a\u8981\u7d20\u3082\u3042\u308a\u3001\u3053\u3046\u3067\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u6c7a\u307e\u308a\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span>\u3000\u76e3\u67fb\u3067\u306f\u3001\u53d6\u5f15\u984d\u304c\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3092\u4e0b\u56de\u308b\u3088\u3046\u306a\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5b9a\u4ef6\u6570\u306f\u691c\u8a3c\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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10px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><strong>\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u3000\uff1d\u3000\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3000\u00d7\u3000\u4e00\u5b9a\u306e\u5272\u5408<\/strong><\/p>\n<\/div>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u3092\u639b\u3051\u3066\u3001\u5341\u5206\u306b\u5c0f\u3055\u306a\u5024\u3068\u306a\u308b\u3088\u3046\u306b\u6c42\u3081\u308b\u306e\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u5909\u52d5\u3059\u308c\u3070\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3082\u5909\u52d5\u3057\u307e\u3059<span style=\"color: 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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-indent: 15px; margin-bottom: 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style=\"text-indent: 15px; margin-bottom: 3px;\">\u3042\u308b\u865a\u507d\u8868\u793a\u306b\u3064\u3044\u3066\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u4f55\u3089\u304b\u306e\u7591\u7fa9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u300d\u3067\u306f\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8450\u300c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u306e\u8a55\u4fa1\u300d\uff21\uff12\u9805\uff09<\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u4f55\uff05\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u4e00\u5b9a\u306e\u5272\u5408\u306b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u306f\u3063\u304d\u308a\u3068\u3057\u305f\u6c7a\u307e\u308a\u306f\u306a\u3044\u306e\u3067\u3059<span style=\"color: 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76e3\u67fb\u4eba\u306f\u3001\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u3082\u306e\u3092\u9664\u304d\u3001\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u3092\u96c6\u8a08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8450\u300c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u306e\u8a55\u4fa1\u300d\u7b2c\uff14\u9805\uff09<\/span><\/p>\n<p>\u76e3\u67fb\u3067\u306f\u3001\u767a\u898b\u3055\u308c\u305f\u6c7a\u7b97\u6570\u5024\u306e\u8aa4\u308a\uff08\u865a\u507d\u8868\u793a\uff09\u3092\u96c6\u8a08\u3057\u3066\u3001\u305d\u308c\u304c\u6c7a\u7b97\u66f8\u306b\u4e0e\u3048\u3066\u3044\u308b\u5f71\u97ff\u3092\u898b\u6975\u3081\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u865a\u507d\u8868\u793a\u306f\u96c6\u8a08\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3054\u304f\u5c11\u984d\u306a\u8aa4\u308a\u306f\u6c7a\u7b97\u66f8\u3078\u306e\u5f71\u97ff\u3092\u7121\u8996\u3067\u304d\u308b\u306e\u3067\u3001\u3042\u3048\u3066\u96c6\u8a08\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-74073\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-1.png\" alt=\"\" width=\"450\" height=\"303\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-1.png 611w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-1-300x202.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u76e3\u67fb\u5f79\u3084\u7d4c\u55b6\u8005\u306b\u3082\u5831\u544a\u3055\u308c\u306a\u3044\u300b<\/strong><\/h4>\n<p>\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u865a\u507d\u8868\u793a\u304c\u865a\u507d\u8868\u793a\u3068\u3057\u3066\u96c6\u8a08\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u4f55\u3092\u610f\u5473\u3059\u308b\u304b\u304a\u308f\u304b\u308a\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u3001\u767a\u898b\u4e8b\u9805\u3092\u76e3\u67fb\u5f79\u3084\u7d4c\u55b6\u8005\u306b\u5831\u544a\u3057\u307e\u3059\u3002\u305d\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u3001\u672a\u4fee\u6b63\u3068\u306a\u3063\u3066\u3044\u308b\u865a\u507d\u8868\u793a\u3067\u3059\u3002\u76e3\u67fb\u4eba\u304c\u767a\u898b\u3057\u305f\u6c7a\u7b97\u66f8\u306e\u8aa4\u308a\u3067\u3001\u4f1a\u793e\u5074\u304c\u305d\u308c\u3092\u4fee\u6b63\u3057\u3066\u3044\u306a\u3044\u4e8b\u9805\u3067\u3059\u3002\u76e3\u67fb\u5f79\u3084\u7d4c\u55b6\u8005\u306f\u3001\u672a\u4fee\u6b63\u306e\u865a\u507d\u8868\u793a\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u53d7\u3051\u3066\u3001\u305d\u308c\u3092\u672c\u5f53\u306b\u4fee\u6b63\u3057\u306a\u304f\u3066\u3088\u3044\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u672a\u4fee\u6b63\u306e\u865a\u507d\u8868\u793a\u306b\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u865a\u507d\u8868\u793a\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u9593\u9055\u3044\u3068\u3044\u3046\u306e\u306f\u3001\u76e3\u67fb\u5f79\u3084\u7d4c\u55b6\u8005\u306b\u5831\u544a\u3055\u308c\u305a\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u30ec\u30d9\u30eb\u3067\u8a8d\u8b58\u3055\u308c\u308b\u306b\u3068\u3069\u307e\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-74074\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-2.png\" alt=\"\" width=\"450\" height=\"507\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-2.png 611w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei9-2-266x300.png 266w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u76e3\u67fb\u4eba\u306f\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u6b8b\u9ad8\u3084\u53d6\u5f15\u3092\u7a4d\u6975\u7684\u306b\u691c\u8a3c\u3059\u308b\u3053\u3068\u306f\u3057\u3066\u3044\u307e\u305b\u3093<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff19\u306e<strong>\u30a4<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002\u4eee\u306b\u305d\u3053\u304b\u3089\u8aa4\u308a\u304c\u691c\u51fa\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u91d1\u984d\u7684\u306b\u554f\u984c\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u691c\u8a3c\u306e\u5fc5\u8981\u6027\u304c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u305f\u307e\u305f\u307e\u3001\u4ed6\u306e\u91cd\u8981\u306a\u9805\u76ee\u306e\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u4e2d\u3067\u305d\u3046\u3057\u305f\u8aa4\u308a\u3092\u691c\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u76e3\u67fb\u8abf\u66f8\u306b\u8a18\u8f09\u3057\u3001\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u4f1d\u3048\u307e\u3059\u304c\u3001\u76e3\u67fb\u610f\u898b\u306e\u5f62\u6210\u306b\u5f71\u97ff\u304c\u51fa\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u62c5\u5f53\u8005\u3054\u3068\u306b\u305d\u308c\u305e\u308c\u5224\u65ad\u3057\u3066\u3088\u3044\u300b<\/strong><\/h4>\n<p>\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u304c\u76e3\u67fb\u3067\u3053\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3059\u308c\u3070\u3001\u7d4c\u7406\u5b9f\u52d9\u3067\u306f\u3053\u308c\u3092\u5229\u7528\u3057\u3066\u91cd\u8981\u6027\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306e\u3082\u306e\u306f\u3001\u4e0a\u53f8\u306b\u76f8\u8ac7\u305b\u305a\u306b\u3001\u500b\u3005\u306e\u62c5\u5f53\u8005\u306e\u5224\u65ad\u3067\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u306f\u3001\u865a\u507d\u8868\u793a\u306e\u96c6\u8a08\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u3082\u691c\u8a3c\u3057\u306a\u3044\u3088\u3046\u306a\u91d1\u984d\u306a\u306e\u3067\u3001\u500b\u3005\u306e\u62c5\u5f53\u8005\u306e\u5224\u65ad\u3067\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8907\u6570\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u3001\u305d\u308c\u305e\u308c\u3053\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u884c\u3063\u3066\u3001\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u4ee5\u4e0b\u306e\u865a\u507d\u8868\u793a\u306e\u4fee\u6b63\u3092\u898b\u9001\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3089\u306e\u96c6\u8a08\u984d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u8868\u793a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306f\u306a\u3044\u3001\u305d\u3046\u3044\u3046\u30ed\u30b8\u30c3\u30af\u306a\u306e\u3067\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\u306e\u57fa\u6e96\u5024\u300d\u306b\u5bfe\u3057\u3066\u6975\u3081\u3066\u5c11\u984d\u306a\u91d1\u984d\u3092\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u3001\u305d\u308c\u4ee5\u4e0b\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u500b\u3005\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u5224\u65ad\u3067\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u3092\u639b\u3051\u3066\u3001\u5341\u5206\u306b\u5c0f\u3055\u306a\u5024\u3068\u306a\u308b\u3088\u3046\u306b\u6c42\u3081\u308b\u306e\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u5909\u52d5\u3059\u308c\u3070\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u3082\u5909\u52d5\u3057\u307e\u3059\u3002<br \/>\n\u4e0a\u306e\u5f0f\u3067\u6c17\u306b\u306a\u308b\u306e\u306f\u3001\u300c\u4e00\u5b9a\u306e\u5272\u5408\u300d\u3092\u4f55\uff05\u306b\u3059\u308b\u304b\u3067\u3057\u3087\u3046\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":[1807],"series":[990],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-04 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