{"id":85770,"date":"2016-01-28T10:12:32","date_gmt":"2016-01-28T01:12:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85770"},"modified":"2016-01-27T15:23:14","modified_gmt":"2016-01-27T06:23:14","slug":"internal-control-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-14\/","title":{"rendered":"\uff3b\u5b50\u4f1a\u793e\u4e0d\u7965\u4e8b\u3092\u672a\u7136\u306b\u9632\u3050\uff3d\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9\u3068\u30ea\u30b9\u30af\u30a2\u30d7\u30ed\u30fc\u30c1\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3078\u306e\u5177\u4f53\u7684\u306a\u95a2\u4e0e\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u4fc2\u308b\u57fa\u672c\u7684\u30fb\u5177\u4f53\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong><span style=\"font-size: 14px;\">\uff3b\u5b50\u4f1a\u793e\u4e0d\u7965\u4e8b\u3092\u672a\u7136\u306b\u9632\u3050\uff3d<\/span><\/strong><\/span><br \/>\n<strong>\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9\u3068\u30ea\u30b9\u30af\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3078\u306e\u5177\u4f53\u7684\u306a\u95a2\u4e0e\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><br \/>\n<span style=\"font-size: 13px;\">\uff5e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u4fc2\u308b\u57fa\u672c\u7684\u30fb\u5177\u4f53\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\uff5e<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u9060\u85e4\u3000\u5143\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u3092\u5177\u4f53\u4f8b\u3067\u691c\u8a0e<\/strong><\/h4>\n<p>\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u624b\u6cd5\u306b\u3064\u3044\u3066\u306f<a title=\"\uff3b\u5b50\u4f1a\u793e\u4e0d\u7965\u4e8b\u3092\u672a\u7136\u306b\u9632\u3050\uff3d\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9\u3068\u30ea\u30b9\u30af\u30a2\u30d7\u30ed\u30fc\u30c1\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u7ba1\u7406\u306b\u95a2\u308f\u308b\u57fa\u672c\u7684\u65b9\u91dd\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u89aa\u4f1a\u793e\u306f\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3069\u306e\u3088\u3046\u306b\u95a2\u4e0e\u3059\u308b\u306e\u304b\uff1f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-11\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u3067\u6982\u89b3\u3057\u305f\u3002\u89aa\u4f1a\u793e\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u4e8b\u696d\u30fb\u898f\u6a21\u30fb\u4e8b\u696d\u7279\u6027\u30fb\u7d44\u7e54\u98a8\u571f\u7b49\u3092\u8003\u616e\u3057\u3066\u3001\u4e8b\u696d\u30ea\u30b9\u30af\u3001\u5e02\u5834\u30ea\u30b9\u30af\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u7b49\u591a\u5c90\u306b\u308f\u305f\u308b\u30ea\u30b9\u30af\u3092\u6d17\u3044\u51fa\u3057\u3001\u8a55\u4fa1\u53ca\u3073\u5206\u6790\u3092\u884c\u3044\u3001\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u30ea\u30b9\u30af\u30de\u30c3\u30d7\u3092\u63cf\u304d\u3001\u512a\u5148\u7684\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u30ea\u30b9\u30af\u306e\u9078\u5b9a\u3068\u305d\u306e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u4e00\u793e\u306b\u3001\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u8863\u6599\u54c1\u306e\u8ca9\u58f2\u3092\u53d7\u8a17\u3059\u308b\u7e4a\u7dad\u88fd\u54c1\u306e\u6d41\u901a\u5546\u793e\u304c\u3042\u308b\u5834\u5408\u3092\u4f8b\u306b\u3001\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u624b\u6cd5\u3092\u5177\u4f53\u7684\u306b\u691c\u8a0e\u3057\u3066\u307f\u3088\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306e\u6d17\u3044\u51fa\u3057<\/strong><\/h4>\n<p>\u4f01\u696d\u306b\u306f\u3001\u4e8b\u696d\u30fb\u898f\u6a21\u3001\u4e8b\u696d\u7279\u6027\u30fb\u7d44\u7e54\u98a8\u571f\u3001\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5834\u6240\u7b49\u306b\u3088\u308b\u56fa\u6709\u306e\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3059\u308b\u3002\u7e4a\u7dad\u88fd\u54c1\u306e\u8ca9\u58f2\u3092\u696d\u3068\u3059\u308b\u6d41\u901a\u5546\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u306f\u3001\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u304c\u3001\u5e74\uff12\u56de\uff08\u6625\u590f\u30b7\u30fc\u30ba\u30f3\u3001\u79cb\u51ac\u30b7\u30fc\u30ba\u30f3\uff09\u3001\u8ca9\u58f2\u3092\u6c7a\u3081\u308b\u8863\u6599\u54c1\u306e\u88fd\u9020\u3092\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u306e\u4f7f\u8005\uff08\u3042\u308b\u3044\u306f\u4ee3\u7406\u4eba\uff09\u3068\u3057\u3066\u30e1\u30fc\u30ab\u30fc\u306b\u767a\u6ce8\u3057\u3001\u5fc5\u8981\u306a\u7e4a\u7dad\u751f\u5730\u7b49\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u539f\u6750\u6599\u3092\u8abf\u9054\u3057\u3066\u30e1\u30fc\u30ab\u30fc\u306b\u8ca9\u58f2\u3059\u308b\u7b49\u3057\u3066\u63d0\u4f9b\u3057\u3066\u8863\u6599\u54c1\u3092\u88fd\u9020\u3055\u305b\u3001\u88fd\u9020\u3055\u308c\u305f\u8863\u6599\u54c1\u3092\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u304c\u6307\u5b9a\u3059\u308b\u5834\u6240\u307e\u3067\u51fa\u8377\u30fb\u904b\u642c\u3057\u3066\u7d0d\u5165\u5834\u6240\u3067\u691c\u53ce\u6761\u4ef6\u3067\u306e\u691c\u53ce\u3092\u884c\u3044\u3001\u5f15\u6e21\u3057\u3092\u884c\u3046\u3053\u3068\u304c\u4e00\u9023\u306e\u696d\u52d9\u3068\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kogaishahushouji8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-87276\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kogaishahushouji8-1.png\" alt=\"\" width=\"650\" height=\"584\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/kogaishahushouji8-1.png 848w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/kogaishahushouji8-1-300x269.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6d41\u901a\u5546\u793e\u306e\u696d\u52d9\u306e\u30ea\u30b9\u30af\u3092\u6d17\u3044\u51fa\u3057\u3059\u308b\u3068\u3001\u4ee3\u8868\u7684\u306a\u30ea\u30b9\u30af\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u4e0b\u8acb\u6cd5\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af<\/strong><\/span><\/p>\n<p>\u7b2c\uff11\u306b\u3001\u4e0b\u8acb\u6cd5\u3092\u9038\u8131\u3059\u308b\u30ea\u30b9\u30af\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u8863\u6599\u54c1\u306e\u4f01\u753b\u30fb\u4ed5\u69d8\u3092\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u304c\u3059\u3079\u3066\u6c7a\u5b9a\u3057\u3001\u6d41\u901a\u5546\u793e\u306e\u5f79\u5272\u306f\u5358\u306b\u305d\u308c\u3092\u30e1\u30fc\u30ab\u30fc\u306b\u4f1d\u3048\u308b\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u4e0b\u8acb\u6cd5\u306f\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u3068\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u6d41\u901a\u5546\u793e\u304c\u4f55\u3089\u304b\u306e\u5f62\u3067\u4f01\u753b\u30fb\u4ed5\u69d8\u306b\u95a2\u308f\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6d41\u901a\u5546\u793e\u3068\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u4e0b\u8acb\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e0b\u8acb\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u6d41\u901a\u5546\u793e\u306f\u89aa\u4e8b\u696d\u8005\u3068\u3057\u3066\u5b50\u4e8b\u696d\u8005\u3067\u3042\u308b\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u3001\uff13\u6761\u66f8\u9762\u306e\u4f5c\u6210\u30fb\u4ea4\u4ed8\u3084\u4ee3\u91d1\u306e\u652f\u6255\u671f\u9650\u306b\u3064\u3044\u3066\u306e\u5236\u7d04\u7b49\u3001\u4e0b\u8acb\u6cd5\u304c\u5b9a\u3081\u308b\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30e1\u30fc\u30ab\u30fc\u306b\u7e4a\u7dad\u751f\u5730\u7b49\u306e\u539f\u6599\u3092\u58f2\u308a\u6e21\u3057\u3001\u30e1\u30fc\u30ab\u30fc\u304c\u88fd\u9020\u3057\u305f\u8863\u6599\u54c1\u3092\u8cb7\u3044\u4e0a\u3052\u308b\u3068\u3044\u3046\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u4e0b\u8acb\u6cd5\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u6d41\u901a\u5546\u793e\u3082\u3042\u308b\u3088\u3046\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u4e0b\u8acb\u6cd5\u306e\u9069\u7528\u306e\u6709\u7121\u306f\u3001\u7de0\u7d50\u3057\u305f\u5951\u7d04\u306e\u5f62\u5f0f\u3067\u306f\u306a\u304f\u3001\u5b9f\u614b\u3067\u6c7a\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u4e0b\u8acb\u6cd5\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2461\u3000\u666f\u54c1\u8868\u793a\u6cd5\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af<\/strong><\/span><\/p>\n<p>\u7b2c\uff12\u306b\u3001\u666f\u8868\u6cd5\u9055\u53cd\u306e\u30ea\u30b9\u30af\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u7e4a\u7dad\u751f\u5730\u7b49\u306e\u539f\u6599\u3092\u30e1\u30fc\u30ab\u30fc\u304c\u81ea\u3089\u8abf\u9054\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u751f\u5730\u7b49\u306e\u539f\u7523\u5730\u306e\u8868\u793a\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u7b49\u306b\u306f\u666f\u8868\u6cd5\u9055\u53cd\u3068\u306a\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2462\u3000\u30e1\u30fc\u30ab\u30fc\u306e\u4e8b\u696d\u30fb\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af<\/strong><\/span><\/p>\n<p>\u7b2c\uff13\u306b\u3001\u7e4a\u7dad\u88fd\u54c1\u306e\u30e1\u30fc\u30ab\u30fc\u306f\u5730\u5834\u306e\uff08\u3042\u308b\u3044\u306f\u6d77\u5916\u306e\uff09\u5c0f\u898f\u6a21\u30fb\u96f6\u7d30\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u307e\u305f\u7e4a\u7dad\u88fd\u54c1\u306f\u9700\u8981\u30b7\u30fc\u30ba\u30f3\u304c\u9650\u3089\u308c\u308b\u5b63\u7bc0\u88fd\u54c1\u3067\u3042\u308a\u3001\u8907\u6570\u306e\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u306e\u53d7\u6ce8\u304c\u96c6\u4e2d\u3059\u308b\u305f\u3081\u3001\u88fd\u9020\u304c\u7d0d\u671f\u3069\u304a\u308a\u306b\u9032\u307e\u306a\u3044\u30ea\u30b9\u30af\u3084\u3001\u3042\u308b\u3044\u306f\u691c\u53ce\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u88fd\u54c1\u304c\u591a\u304f\u306a\u308b\u30ea\u30b9\u30af\u3001\u5012\u7523\u3057\u3066\u767a\u6ce8\u91cf\u5206\u306e\u7e4a\u7dad\u88fd\u54c1\u3092\u78ba\u4fdd\u3067\u304d\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u7b49\u3082\u751f\u3058\u3046\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2463\u3000\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u5951\u7d04\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af<\/strong><\/span><\/p>\n<p>\u7b2c\uff14\u306b\u3001\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u5951\u7d04\uff08\u88fd\u9020\u7269\u4f9b\u7d66\u5951\u7d04\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\uff09\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u3068\u3001\u4e8b\u696d\u7e2e\u5c0f\u7b49\u3084\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u5074\u306e\u610f\u5411\u306e\u307f\u3067\u5f53\u8a72\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u5951\u7d04\u3092\u89e3\u6d88\u3059\u308b\u5834\u5408\u306b\u3001\u5951\u7d04\u66f8\u4e0a\u3067\u3001\u5951\u7d04\u306f\uff11\u5e74\u6bce\u306b\u66f4\u65b0\u3059\u308b\u7d04\u5b9a\u3001\u4e00\u5b9a\u306e\u4e88\u544a\u671f\u9593\u3067\u89e3\u7d04\u3067\u304d\u308b\u6761\u9805\u3092\u898f\u5b9a\u3057\u3066\u3044\u3066\u3082\u3001\u76f8\u5fdc\u306e\u88dc\u511f\u306a\u3044\u3057\u640d\u5bb3\u8ce0\u511f\u3092\u3057\u306a\u3051\u308c\u3070\u5951\u7d04\u3092\u89e3\u6d88\u3067\u304d\u306a\u3044\u30ea\u30b9\u30af\u3082\u751f\u3058\u308b\u3002<br \/>\n\u3053\u308c\u306f\u300c\u7d99\u7d9a\u7684\u5951\u7d04\u306e\u89e3\u6d88\u306e\u6cd5\u7406\u300d\u3068\u3044\u3046\u540d\u3067\u77e5\u3089\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u3067\u306f\u591a\u6570\u306e\u8a34\u8a1f\u304c\u63d0\u8d77\u3055\u308c\u3001\u5224\u4f8b\u30fb\u88c1\u5224\u4f8b\u306e\u96c6\u7a4d\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30ea\u30b9\u30af\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u4e0a\u8a18\u3067\u6d17\u3044\u51fa\u3057\u3057\u305f\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u5b9a\u91cf\u7684\u306a\u8a55\u4fa1\u306f\u96e3\u3057\u304f\u3001\u5b9a\u6027\u7684\u306a\u8a55\u4fa1\u306b\u983c\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u3068\u300c\u767a\u751f\u983b\u5ea6\u300d\u3092\u6570\u5024\u5316\u3057\u3001\u3053\u306e\uff12\u3064\u306e\u6570\u5024\u3092\u4e57\u3058\u305f\u6570\u3092\u57fa\u790e\u3068\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3002<\/p>\n<p>\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u306f\u3001\u696d\u7a2e\u3001\u696d\u614b\u306b\u7167\u3089\u3057\u3066\u3001\u5f71\u97ff\u306e\u3042\u308b\u30ea\u30b9\u30af\u304b\u5426\u304b\u3001\u81ea\u793e\u306e\u6839\u5e79\u4e8b\u696d\u306b\u95a2\u308f\u3063\u3066\u3044\u308b\u304b\u7b49\u3092\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u306e\u4e0b\u8acb\u6cd5\u9055\u53cd\u30ea\u30b9\u30af\u306f\u3001\u300c\u5211\u4e8b\u7f70\u300d\u3068\u3044\u3046\u30a8\u30f3\u30d5\u30a9\u30fc\u30b9\u30e1\u30f3\u30c8\u304c\u3042\u308a\u3001\u60aa\u8cea\u306a\u9055\u53cd\u306e\u5834\u5408\u306f\u5211\u4e8b\u8a34\u8ffd\u306e\u30b1\u30fc\u30b9\u3082\u751f\u3058\u308b\u305f\u3081\u3001\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u306f\u5927\u304d\u3044\u3002<br \/>\n\u307e\u305f\u3001\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u306b\u3088\u308b\u767a\u6ce8\u304b\u3089\u7d0d\u54c1\u30fb\u5f15\u6e21\u3057\u307e\u3067\u306e\u9593\u306b\u4e0b\u8acb\u6cd5\u306e\u898f\u5b9a\u306b\u9069\u5408\u3057\u306a\u3044\u5834\u9762\u304c\u751f\u3058\u308b\u983b\u5ea6\u306f\u3001\u7b46\u8005\u304c\u5f01\u8b77\u58eb\u3068\u3057\u3066\u69d8\u3005\u306a\u6848\u4ef6\u306b\u95a2\u308f\u3063\u305f\u7d4c\u9a13\u304b\u3089\u307f\u308b\u3068\u6c7a\u3057\u3066\u4f4e\u304f\u306f\u306a\u304f\u3001\u300c\u767a\u751f\u983b\u5ea6\u300d\u306f\u76f8\u5f53\u9ad8\u3044\u3068\u3044\u3046\u8a55\u4fa1\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u306e\u666f\u8868\u6cd5\u9055\u53cd\u30ea\u30b9\u30af\u306f\u3001\u300c\u4f01\u696d\u540d\u306e\u516c\u8868\u300d\u3068\u3044\u3046\u30a8\u30f3\u30d5\u30a9\u30fc\u30b9\u30e1\u30f3\u30c8\u304c\u3042\u308a\u3001\u516c\u8868\u3055\u308c\u308b\u3068\u4f01\u696d\u306e\u4fe1\u7528\u6bc0\u640d\u3092\u62db\u304f\u3068\u3044\u3046\u610f\u5473\u3067\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u306f\u6c7a\u3057\u3066\u5c0f\u3055\u304f\u306f\u306a\u3044\u3002<br \/>\n\u3057\u304b\u3057\u3001\u7e4a\u7dad\u751f\u5730\u7b49\u306e\u539f\u6750\u6599\u306e\u8abf\u9054\u30fb\u78ba\u4fdd\u3092\u30e1\u30fc\u30ab\u30fc\u306b\u4efb\u305b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6d41\u901a\u5546\u793e\u304c\u81ea\u3089\u8abf\u9054\u3057\u3066\u30e1\u30fc\u30ab\u30fc\u306b\u63d0\u4f9b\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u666f\u8868\u6cd5\u9055\u53cd\u304c\u751f\u3058\u308b\u983b\u5ea6\u3092\u6975\u5c0f\u5316\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u306f\u306a\u304f\u3001\u300c\u767a\u751f\u983b\u5ea6\u300d\u306e\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306f\u5c0f\u3055\u3044\u3068\u8a55\u4fa1\u3067\u304d\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #333399;\"><strong>\u2462<\/strong><\/span>\u306e\u7d0d\u671f\u9045\u5ef6\u30fb\u7d0d\u5165\u4e0d\u80fd\u30ea\u30b9\u30af\u306f\u3001\u5f53\u8a72\u30e1\u30fc\u30ab\u30fc\u3092\u8d77\u7528\u3059\u308b\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u306e\u6570\u304c\u591a\u3044\u307b\u3069\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u306f\u5927\u304d\u304f\u306a\u308b\u304c\u3001\u30e1\u30fc\u30ab\u30fc\u3092\u5f53\u8a72\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u306e\u5c02\u5c5e\u7684\u4e0b\u8acb\u3051\u3068\u3057\u3066\u9078\u5b9a\u3057\u3066\u3044\u308c\u3070\u3001\u4ed6\u306e\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u6ce8\u6587\u91cd\u8907\u306b\u3088\u308a\u88fd\u9020\u30fb\u7d0d\u5165\u304c\u9045\u5ef6\u3059\u308b\u30ea\u30b9\u30af\u306f\u8efd\u6e1b\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u305d\u306e\u53cd\u9762\u3001\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u5951\u7d04\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u8981\u3059\u308b\u88dc\u511f\u306f\u81a8\u3089\u3080\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u53d6\u308a\u7d44\u3080\u3079\u304d\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\u30ea\u30b9\u30af\u306e\u6d17\u3044\u51fa\u3057\u3068\u8a55\u4fa1\u3092\u884c\u3063\u305f\u5f8c\u306f\u3001\u53d6\u308a\u7d44\u3080\u3079\u304d\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u304c\u5927\u304d\u304f\u3001\u300c\u767a\u751f\u983b\u5ea6\u300d\u3082\u9ad8\u3044\u30ea\u30b9\u30af\u304c\u6700\u512a\u5148\u7684\u306b\u53d6\u308a\u7d44\u3080\u3079\u304d\u30ea\u30b9\u30af\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u304c\u5c0f\u3055\u304f\u3066\u3082\u300c\u767a\u751f\u983b\u5ea6\u300d\u304c\u9ad8\u3044\u30ea\u30b9\u30af\u3084\u3001\u300c\u767a\u751f\u983b\u5ea6\u300d\u306f\u4f4e\u3044\u3082\u306e\u306e\u300c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u5927\u304d\u3055\u300d\u306f\u5927\u304d\u3044\u30ea\u30b9\u30af\u3082\u3001\u512a\u5148\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u3001\u6700\u512a\u5148\u3067\u53d6\u308a\u7d44\u3080\u3079\u304d\u306f\u300c\u4e0b\u8acb\u6cd5\u9055\u53cd\u30ea\u30b9\u30af\u300d\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u7b56\u3067\u3042\u308b\u304c\u3001\u591a\u6570\u7af6\u5408\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u88fd\u54c1\u306e\u88fd\u9020\u3092\u53d7\u6ce8\u3059\u308b\u30e1\u30fc\u30ab\u30fc\u306e\u300c\u7d0d\u671f\u9045\u5ef6\u7b49\u30ea\u30b9\u30af\u300d\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u7b56\u3001\u30e1\u30fc\u30ab\u30fc\u3092\u901a\u3058\u3066\u3057\u304b\u8abf\u9054\u3067\u304d\u306a\u3044\u539f\u6750\u6599\u304c\u3042\u308b\u5834\u5408\u306e\u300c\u666f\u8868\u6cd5\u30ea\u30b9\u30af\u300d\u3084\u300c\u7d0d\u671f\u9045\u5ef6\u30ea\u30b9\u30af\u300d\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u7b56\u306b\u3082\u76f8\u5fdc\u306e\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u306f\u3001\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u304a\u3044\u3066\u904e\u53bb\u767a\u751f\u3057\u305f\u4e8b\u4ef6\u30fb\u4e8b\u6545\u3084\u540c\u696d\u4ed6\u793e\u3067\u751f\u8d77\u3057\u305f\u4e8b\u4ef6\u30fb\u4e8b\u6545\u3092\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u66f4\u65b0\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u5168\u793e\u7684\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b\u300c\u30ea\u30b9\u30af\u306e\u8a8d\u8b58\u3068\u5bfe\u5fdc\u300d\u3092\u6a2a\u65ad\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3068\u30d1\u30e9\u30ec\u30eb\u306a\u4f5c\u696d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u30ea\u30b9\u30af\u306e\u6d17\u3044\u51fa\u3057\u30fb\u8a55\u4fa1\u30fb\u512a\u5148\u9806\u4f4d\u306e\u6c7a\u5b9a\u7b49\u306f\u300c\u3069\u3053\u304c\u6c7a\u3081\u308b\u306e\u304b\u300d<\/strong><\/h4>\n<p><strong>\uff12<\/strong>\uff5e<strong>\uff14<\/strong>\u3067\u691c\u8a0e\u3057\u305f\u300c\u30ea\u30b9\u30af\u306e\u6d17\u3044\u51fa\u3057\u30fb\u8a55\u4fa1\u3001\u512a\u5148\u9806\u4f4d\u306e\u6c7a\u5b9a\u300d\u306b\u3064\u3044\u3066\u3001\u89aa\u4f1a\u793e\u306b\u304a\u3051\u308b\u3069\u306e\u90e8\u7f72\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u4f5c\u6210\u3059\u308b\u304b\u306f\u3001\u5b50\u4f1a\u793e\u7ba1\u7406\u306e\u614b\u69d8\uff08\u4e00\u5143\u7ba1\u7406\u578b\u304b\u5206\u6563\u7ba1\u7406\u578b\u304b\uff09\u3084\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002<\/p>\n<p>\u90e8\u9580\u6bce\u306e\u500b\u5225\u306e\u30ea\u30b9\u30af\u3092\u8b58\u5225\u30fb\u691c\u51fa\u3059\u308b\u7e26\u5272\u308a\u4f5c\u696d\uff08\u30dc\u30c8\u30e0\u30a2\u30c3\u30d7\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u306e\u8907\u5408\u3068\u3064\u306a\u304c\u308a\u3092\u898b\u6975\u3081\u3001\u8907\u6570\u306e\u90e8\u9580\u3067\u9023\u643a\u3057\u6a2a\u65ad\u7684\u306b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u30fb\u691c\u51fa\u3059\u308b\u4f5c\u696d\uff08\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\uff09\u3092\u5b9f\u8df5\u3067\u304d\u308b\u8996\u70b9\u3068\u4f53\u5236\u304c\u3001\u3088\u308a\u5b9f\u52b9\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u3082\u6307\u6458\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\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\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9\u3068\u30ea\u30b9\u30af\u30a2\u30d7\u30ed\u30fc\u30c1\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>\u4eca\u56de\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u4e00\u793e\u306b\u3001\u30a2\u30d1\u30ec\u30eb\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u9593\u3067\u8863\u6599\u54c1\u306e\u8ca9\u58f2\u3092\u53d7\u8a17\u3059\u308b\u7e4a\u7dad\u88fd\u54c1\u306e\u6d41\u901a\u5546\u793e\u304c\u3042\u308b\u5834\u5408\u3092\u4f8b\u306b\u3001\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u624b\u6cd5\u3092\u5177\u4f53\u7684\u306b\u691c\u8a0e\u3057\u3066\u307f\u3088\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":[178,278,236,167,182,290],"tags":[585,316],"backnumber":[1829],"series":[955],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 21:52:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85770"}],"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=85770"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85770\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=85770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=85770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=85770"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=85770"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=85770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}