{"id":79609,"date":"2015-10-13T14:32:33","date_gmt":"2015-10-13T05:32:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79609"},"modified":"2015-11-11T17:09:28","modified_gmt":"2015-11-11T08:09:28","slug":"financial-statements-report-40","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-40\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7b2c\uff16\u56de ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300c\u4f1a\u8a08\u4e0d\u6b63\u3001\u3075\u305f\u305f\u3073\u300d\u304c\u958b\u50ac\uff5e\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u544a\u767a\u8005\u30b7\u30a7\u30ed\u30f3\u30fb\u30ef\u30c8\u30ad\u30f3\u30b9\u6c0f\u304c\u7dca\u6025\u6765\u65e5\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p>&nbsp;<\/p>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff16\u56de ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300c\u4f1a\u8a08\u4e0d\u6b63\u3001\u3075\u305f\u305f\u3073\u300d\u304c\u958b\u50ac<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u544a\u767a\u8005\u30b7\u30a7\u30ed\u30f3\u30fb\u30ef\u30c8\u30ad\u30f3\u30b9\u6c0f\u304c\u7dca\u6025\u6765\u65e5\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u5354\u4f1a\uff08ACFE JAPAN\uff09\u306f\u300110\u6708\uff19\u65e5\uff08\u91d1\uff09\u3001\u5fa1\u8336\u30ce\u6c34\u306e\u30bd\u30e9\u30b7\u30c6\u30a3\u3000\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u30bb\u30f3\u30bf\u30fc\u306b\u304a\u3044\u3066\u7d04300\u540d\u306e\u53c2\u52a0\u8005\u306e\u3082\u3068\u3001\u7b2c\uff16\u56deACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u3092\u958b\u50ac\u3057\u305f\u3002<\/p>\n<p>\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u306e\u958b\u50ac\u6982\u8981\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u306f\u3053\u3061\u3089\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000ACFE\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ACFE\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.acfe.jp\/events\/j_conf\/\" target=\"_blank\">\u7b2c\uff16\u56de\u3000ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300c\u4f1a\u8a08\u4e0d\u6b63\u3001\u3075\u305f\u305f\u3073\u300d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5f53\u521d\u3001ACFE JAPAN\u306f\u3001\u30a8\u30f3\u30ed\u30f3\u793e\u5143CFO Andrew Fastow\u6c0f\u306e\u62db\u8058\u3092\u516c\u8868\u3057\u3066\u3044\u305f\u304c\u3001\u5916\u52d9\u7701\u306f\u6c0f\u306e\u65e5\u672c\u5165\u56fd\u3092\u8a8d\u3081\u305a\u3001\u4ee3\u308f\u308a\u306b\u767b\u58c7\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u306f\u30a8\u30f3\u30ed\u30f3\u793e\u5143Vice President\u3067\u3001\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u306e\u544a\u767a\u8005\u3068\u306a\u3063\u305fSherron Watkins\u6c0f\u3067\u3042\u3063\u305f\u3002<!--more--><\/p>\n<p>Fastow\u6c0f\u306f\u30d3\u30c7\u30aa\u4e0a\u6620\u306b\u3088\u308b\u57fa\u8abf\u8b1b\u6f14\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u306f\u3001\u4e8b\u4ef6\u306e\u4e2d\u5fc3\u4eba\u7269\u3068\u305d\u306e\u544a\u767a\u8005\u306e\u53cc\u65b9\u304b\u3089\u8a71\u3092\u805e\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3001\u975e\u5e38\u306b\u8208\u5473\u6df1\u3044\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u307e\u305a\u3001\u9752\u5c71\u5b66\u9662\u5927\u5b66\u306e\u753a\u7530\u7965\u5f18\u6559\u6388\u306b\u3088\u308b\u8b1b\u6f14\u300c\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u306e\u89e3\u8aac\u300d\u304c\u884c\u308f\u308c\u305f\u30022001\u5e74\uff11\uff12\u6708\u3001\u30a8\u30f3\u30ed\u30f3\u793e\u306f\u7834\u7523\u6cd5\u306e\u9069\u7528\u306b\u81f3\u3063\u305f\u308f\u3051\u3060\u304c\u3001\u305d\u306e\u80cc\u666f\u3068\u3057\u3066\u3001\u5f53\u6642\u306e\u7d4c\u6e08\u74b0\u5883\u3084\u4f1a\u8a08\u57fa\u6e96\u3001\u76e3\u67fb\u5236\u5ea6\u304c\u5927\u304d\u306a\u554f\u984c\u3092\u5b55\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u793a\u5506\u3055\u308c\u305f\u3002<\/p>\n<p>Fastow\u6c0f\u306b\u3088\u308b\u30d3\u30c7\u30aa\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u30c6\u30fc\u30de\u306f\u300c\u898f\u5247\u5bfe\u539f\u5247Rules Versus Principles\u300d\u3002\u30d3\u30c7\u30aa\u753b\u50cf\u306e\u6c0f\u306f\u3001\u7a4f\u3084\u304b\u306a\u53e3\u8abf\u3067\u3001\u81ea\u3089\u304c\u72af\u3057\u305f\u904e\u3061\u306b\u3064\u3044\u3066\u8a9e\u308a\u59cb\u3081\u305f\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>\u6cd5\u3092\u72af\u3057\u305f\u3064\u3082\u308a\u306f\u306a\u3044\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u3001\u53d6\u7de0\u5f79\u4f1a\u30e1\u30f3\u30d0\u30fc\u3001\u6cd5\u5f8b\u9867\u554f\u306a\u3069\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3001\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u5185\u3067\u3001\u696d\u52d9\u3092\u884c\u3063\u3066\u304d\u305f\u3002\u7d50\u679c\u7684\u306b\u591a\u304f\u306e\u95a2\u4fc2\u8005\u306b\u8ff7\u60d1\u3092\u304b\u3051\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306f\u7533\u3057\u8a33\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>Fastow\u6c0f\u306e\u53e3\u8abf\u306f\u3088\u3069\u307f\u306a\u304f\u3001\u6de1\u3005\u3068\u3001\u6642\u306b\u306f\u5fae\u7b11\u307f\u3092\u6d6e\u304b\u3079\u3066\u8a9e\u308a\u7d9a\u3051\u308b\u3002\u7981\u56fa\uff16\u5e74\u3068\u3044\u3046\u5211\u671f\u3092\u7d42\u3048\u30012,300\u4e07\u30c9\u30eb\u3092\u8fd4\u9084\u3057\u305f\u5f8c\u3001\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3067\u8a34\u8a1f\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u3092\u884c\u3044\u306a\u304c\u3089\u3001\u56fd\u9023\u3084FBI\u306e\u4e3b\u50ac\u3059\u308b\u4f1a\u8b70\u3067\u57fa\u8abf\u8b1b\u6f14\u306a\u3069\u3092\u3053\u306a\u3057\u3066\u3044\u308b\u304b\u3089\u3060\u308d\u3046\u304b\u3001\u79c1\u305f\u3061\u304c\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u300c\u72af\u7f6a\u8005\u300d\u3068\u306f\u5168\u304f\u7570\u8cea\u306e\u3088\u3046\u306b\u611f\u3058\u3089\u308c\u305f\u3002<\/p>\n<p>\u8868\u9762\u7684\u306b\u306f\u3001\u72af\u3057\u305f\u7f6a\u3092\u771f\u646f\u306b\u53cd\u7701\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u305f\u3002\u3068\u306f\u3044\u3048\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u306e\u91d1\u878d\u5546\u54c1\u306e\u767a\u9054\u3084\u4f1a\u8a08\u57fa\u6e96\u3001\u6cd5\u4f53\u7cfb\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u8cac\u4efb\u3092\u8ee2\u5ac1\u3059\u308b\u304b\u306e\u3088\u3046\u306a\u767a\u8a00\u304c\u3042\u3063\u305f\u3053\u3068\u3082\u4e8b\u5b9f\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3082\u3061\u308d\u3093\u3001Fastow\u6c0f\u304c\u3059\u3079\u3066\u3092\u8a9e\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u5370\u8c61\u306f\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u308c\u3092\u6c7a\u5b9a\u7684\u306a\u3082\u306e\u306b\u3057\u305f\u306e\u306f\u3001\u30d3\u30c7\u30aa\u306e\u5f8c\u306b\u767b\u58c7\u3057\u305fWatkins\u6c0f\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u958b\u53e3\u4e00\u756a\u3001\u5f7c\u5973\u306f\u3053\u3046\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300cAndi\u306e\u884c\u70ba\u306f\u3001\u660e\u3089\u304b\u306b\u6cd5\u3092\u72af\u3057\u3066\u3044\u307e\u3059\u3002\u300d<\/p>\n<p>\u300cLessons from Enron\u2019s Collapse\uff1aRules vs Principle \/ Myth vs Facts\u300d\u3068\u984c\u3055\u308c\u305f\u8b1b\u6f14\u306b\u304a\u3044\u3066\u3001\u305d\u3057\u3066\u305d\u306e\u5f8c\u306e\u9752\u5c71\u5b66\u9662\u5927\u5b66\u6559\u6388\u516b\u7530\u9032\u4e8c\u6c0f\u3068\u306e\u5bfe\u8ac7\u3067\u3082\u3001\u5f7c\u5973\u306f\u53b3\u3057\u304f\u30a8\u30f3\u30ed\u30f3\u793e\u7d4c\u55b6\u5e79\u90e8\u3078\u306e\u6279\u5224\u3092\u7e70\u308a\u5e83\u3052\u305f\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>\u682a\u4fa1\u3092\u4e0a\u3052\u308b\u3053\u3068\u306f\u300c\u5584\u610f\u300d\u3067\u3042\u308a\u3001\u300c\u5922\u300d\u3067\u3042\u308a\u3001\u300c\u604d\u60da\u611f\u300d\u3092\u4f34\u3046\u884c\u70ba\u3060\u3063\u305f\u3002\u56db\u534a\u671f\u30d9\u30fc\u30b9\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u898b\u308b\u3068\u3001\u7b2c\uff14\u56db\u534a\u671f\u3060\u3051\u304c\u5927\u5e45\u306a\u9ed2\u5b57\u3067\u3001\u305d\u308c\u4ee5\u5916\u306f\u5de8\u984d\u306e\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u305f\u3002\u30a8\u30f3\u30ed\u30f3\u306b\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306f\u306a\u304f\u3001\u30a2\u30fc\u30b5\u30fc\u30fb\u30a2\u30f3\u30c0\u30fc\u30bb\u30f3\u306b\u696d\u52d9\u3092\u59d4\u8a17\u3057\u3066\u3044\u305f\u30022001\u5e74\uff18\u6708\u306b\u3001Kenneth Lay\u306b\u61f8\u5ff5\u3092\u8868\u660e\u3057\u305f\u3068\u3053\u308d\u3001\u5f7c\u306f\u3001\u79c1\u3092\u8f9e\u3081\u3055\u305b\u308b\u305f\u3081\u306b\u5f01\u8b77\u58eb\u3068\u76f8\u8ac7\u3057\u3066\u3044\u305f\u3002\u53d6\u7de0\u5f79\u306b\u306f\u5e7435\u4e07\u30c9\u30eb\u3068\u3044\u3046\u9ad8\u984d\u306e\u5831\u916c\u304c\u5e74\uff18\u56de\u7a0b\u5ea6\u306e\u4f1a\u8b70\u306b\u51fa\u5e2d\u3059\u308b\u3060\u3051\u3067\u4e0e\u3048\u3089\u308c\u3001\u53d6\u7de0\u5f79\u4f1a\u306f\u30a8\u30f3\u30ed\u30f3\u7d4c\u55b6\u9663\u3092\u5e38\u306b\u81ea\u6162\u3057\u3066\u3044\u305f\u30fb\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\n<p>\u5f7c\u5973\u306f\u307e\u305f\u3001\u300c\u88f8\u306e\u738b\u69d8\u300d\u306e\u5bd3\u8a71\u3092\u5f15\u304d\u5408\u3044\u306b\u3001CEO\u3060\u3063\u305fKenneth Lay\u3092\u88f8\u306e\u738b\u69d8\u306b\u3001COO\u306eJeffrey Skilling\u3068CFO\u306eAndrew Fastow\u3092\u898b\u3048\u306a\u3044\u670d\u5730\u3092\u4ed5\u7acb\u3066\u3042\u3052\u305f\u8a50\u6b3a\u5e2b\u3067\u3042\u308b\u3068\u65ad\u3058\u3066\u307f\u305b\u305f\u3002\u7b46\u8005\u305f\u3061CFE\u306b\u5bfe\u3057\u3066\u306f\u3001\u6709\u540d\u306a\u3086\u3067\u30ac\u30a8\u30eb\u306e\u8a71\u3092\u4ea4\u3048\u3001\u306c\u308b\u307e\u6e6f\u306b\u6c17\u3065\u304d\u3001\u306c\u308b\u307e\u6e6f\u3092\u51b7\u305f\u3044\u6c34\u306b\u623b\u3059\u3053\u3068\u306e\u5fc5\u8981\u6027\u3092\u3001\u300c\u4e0d\u6b63\u306b\u5bfe\u3057\u3066\u306f\u30bc\u30ed\u30fb\u30c8\u30e9\u30ec\u30f3\u30b9\u300d\u3067\u81e8\u307e\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u5f37\u8abf\u3057\u305f\u3002<\/p>\n<p>\u5f7c\u5973\u306e\u6e96\u5099\u3057\u305f\u30b9\u30e9\u30a4\u30c9\u306e\u6700\u5f8c\u306b\u3042\u3063\u305f\u6587\u7ae0\u3092\u5f15\u7528\u3059\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:#666699;border-color:#666699;\">\n\t\t<p>Don\u2019t follow the herd. Seek Truth and it will set you free.<\/p>\n<\/div>\n<p>\u5f8c\u534a\u306e\u30d1\u30cd\u30eb\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u3082\u8208\u5473\u6df1\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u4e2d\u3067\u306f\u3001\u30d1\u30cd\u30ea\u30b9\u30c8\u306e\u4e00\u4eba\u3001\u65e5\u672cCFO\u5354\u4f1a\u7406\u4e8b\u9577\u30fb\u85e4\u7530\u7d14\u5b5d\u6c0f\u304c\u7e70\u308a\u8fd4\u3057\u5f37\u8abf\u3057\u3066\u3044\u305f\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u3001\u5f15\u7528\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u6c0f\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u4f1a\u793e\u304c\u5171\u540c\u4f53\u3068\u306a\u308a\u3001\u3053\u308c\u3092\u7d42\u8eab\u96c7\u7528\u3068\u5e74\u529f\u5e8f\u5217\u304c\u652f\u3048\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6392\u4ed6\u7684\u3068\u306a\u3089\u3056\u308b\u3092\u3048\u306a\u3044\u3053\u3068\u3001\u793e\u9577\u306b\u4eba\u4e8b\u6a29\u304c\u96c6\u4e2d\u3057\u3001\u793e\u9577\u9000\u4efb\u5f8c\u3082\u4f1a\u9577\u3001\u76f8\u8ac7\u5f79\u3068\u3057\u3066\u9577\u304f\u4f1a\u793e\u306b\u541b\u81e8\u3057\u3001\u304b\u3064\u3001\u5f8c\u7d99\u8005\u3092\u81ea\u8eab\u3067\u6307\u540d\u3067\u304d\u308b\u3053\u3068\u306e\uff12\u70b9\u3092\u6319\u3052\u3001\u300c\u30c8\u30c3\u30d7\u304c\u79c1\u8179\u3092\u80a5\u3084\u3059\u4e0d\u6b63\u306f\u5c11\u306a\u304f\u3001\u5171\u540c\u4f53\u30fb\u5f93\u696d\u54e1\u3092\u5b88\u308b\u3068\u3044\u3046\u610f\u8b58\u304c\u7f6a\u60aa\u611f\u3092\u8584\u304f\u3059\u308b\u300d\u7d50\u679c\u3068\u306a\u308b\u3053\u3068\u3092\u6307\u6458\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>ACFE JAPAN\u304c\u7b2c\uff16\u56de\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u306e\u30c6\u30fc\u30de\u3092\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u3068\u6c7a\u3081\u305f\u306e\u306f\u6628\u5e74\u79cb\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u904b\u3088\u304f\u3068\u3044\u3063\u3066\u306f\u4f55\u3060\u304c\u3001\u4eca\u5e74\uff14\u6708\u306b\u767a\u899a\u3057\u305f\u6771\u829d\u4e8b\u4ef6\u306b\u3088\u3063\u3066\u3001\u3042\u3089\u305f\u3081\u3066\u300c\u4f1a\u8a08\u4e0d\u6b63\u300d\u304c\u6ce8\u76ee\u3092\u96c6\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u6642\u5b9c\u3092\u5f97\u305f\u4f01\u753b\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58ebCertified Fraud Examiner\u306f\u300c\u4f1a\u8a08\u300d\u3001\u300c\u8abf\u67fb\u300d\u3001\u300c\u6cd5\u5f8b\u300d\u3001\u300c\u72af\u7f6a\u5b66\u3068\u502b\u7406\u300d\u3068\u3044\u3046\uff14\u3064\u306e\u5206\u91ce\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u7fd2\u5f97\u3057\u305f\u4e0d\u6b63\u5bfe\u7b56\u306e\u5c02\u9580\u5bb6\u8cc7\u683c\u3067\u3042\u308a\u3001\u73fe\u5728\u4e16\u754c150\u30f6\u56fd\u306b\u7d04\uff17\u4e07\u4eba\u306e\u4f1a\u54e1\u3092\u64c1\u3057\u3001\u65e5\u672c\u306b\u30821,400\u4eba\u306e\u4f1a\u54e1\uff08\u3046\u3061\u6709\u8cc7\u683c\u8005\u7d04900\u4eba\uff09\u304c\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u8868\u9762\u7684\u306b\u306f\u3001\u72af\u3057\u305f\u7f6a\u3092\u771f\u646f\u306b\u53cd\u7701\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u305f\u3002\u3068\u306f\u3044\u3048\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u306e\u91d1\u878d\u5546\u54c1\u306e\u767a\u9054\u3084\u4f1a\u8a08\u57fa\u6e96\u3001\u6cd5\u4f53\u7cfb\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u8cac\u4efb\u3092\u8ee2\u5ac1\u3059\u308b\u304b\u306e\u3088\u3046\u306a\u767a\u8a00\u304c\u3042\u3063\u305f\u3053\u3068\u3082\u4e8b\u5b9f\u3067\u3042\u308b\u3002<br \/>\n\u305d\u3057\u3066\u3001\u3082\u3061\u308d\u3093\u3001Fastow\u6c0f\u304c\u3059\u3079\u3066\u3092\u8a9e\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u5370\u8c61\u306f\u3042\u3063\u305f\u3002<br \/>\n\u305d\u308c\u3092\u6c7a\u5b9a\u7684\u306a\u3082\u306e\u306b\u3057\u305f\u306e\u306f\u3001\u30d3\u30c7\u30aa\u306e\u5f8c\u306b\u767b\u58c7\u3057\u305f\uff37\uff41\uff54\uff4b\uff49\uff4e\uff53\u6c0f\u3067\u3042\u3063\u305f\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":[370,178,180,235,167,279,289],"tags":[114,128],"backnumber":[1815],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 15:26:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79609"}],"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=79609"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79609\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=79609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=79609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=79609"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=79609"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=79609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}