{"id":86119,"date":"2016-02-10T10:14:55","date_gmt":"2016-02-10T01:14:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86119"},"modified":"2016-02-09T19:42:03","modified_gmt":"2016-02-09T10:42:03","slug":"institutional-accounting-article-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-10\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u3053\u308c\u306f\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u5f15\u304d\u5fd8\u308c\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3053\u308c\u306f\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u5f15\u304d\u5fd8\u308c\u300d\u300d<\/strong><\/h4>\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<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:#808080;\">\n\t\t<p>\uff13\u6708\u6c7a\u7b97\u306e\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u308b\u6642\u671f\u304c\u3084\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u5e74\u3082\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u6642\u306b\u9665\u308a\u3084\u3059\u3044\u300e\u3046\u3063\u304b\u308a\u30df\u30b9\u300f\u306e\u4e8b\u4f8b\u3068\u305d\u306e\u539f\u56e0\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4eca\u56de\u304b\u3089\u9593\u9055\u3044\u3055\u304c\u3057\u306e\u5f62\u3067\u304a\u8a71\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u30c1\u30e3\u30ec\u30f3\u30b8\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u3069\u3046\u3044\u3046\u9023\u8f09\u306a\u306e\uff1f\u300d\u3068\u6c17\u306b\u306a\u308b\u65b9\u306f\u3001\u6628\u5e74\u63b2\u8f09\u3057\u305f<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e\u5192\u982d\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3001\u7f6b\u7dda\u3092\u5f15\u304d\u5fd8\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u304c\uff11\u30f6\u6240\u3042\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86123\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-1.png\" alt=\"\" width=\"462\" height=\"622\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-1.png 660w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-1-222x300.png 222w\" sizes=\"(max-width: 462px) 100vw, 462px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u4e8b\u4f8b\u3067\u3001\u7f6b\u7dda\u3092\u5f15\u304d\u5fd8\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u304c\u3069\u3053\u304b\u3001\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5fc5\u305a\u3057\u3082\u300c\u3053\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u306a\u3051\u308c\u3070\u300d\u3068\u3044\u3046\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d4c\u7406\u306e\u5b9f\u52d9\u3068\u3057\u3066\u306f\u3001\u7f6b\u7dda\u3092\u5f15\u3044\u3066\u304a\u304f\u3079\u304d\u3068\u3053\u308d\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3044\u3046\u610f\u5473\u3067\u3001<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u7f6b\u7dda\u304c\uff11\u672c\u8db3\u308a\u307e\u305b\u3093\u3002\u306a\u3093\u3068\u304b\u898b\u3064\u3051\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30d2\u30f3\u30c8\u306f\u300c\u771f\u3093\u4e2d\u3088\u308a\u4e0b\u306e\u65b9\u300d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7f6b\u7dda\u306f\u7d50\u69cb\u5927\u4e8b<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86124\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-2.png\" alt=\"\" width=\"462\" height=\"699\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-2.png 660w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-2-198x300.png 198w\" sizes=\"(max-width: 462px) 100vw, 462px\" \/><\/a><br \/>\n\u7b54\u3048\u3092\u898b\u3066\u307f\u308c\u3070\u300c\u306a\uff5e\u3093\u3060\u300d\u3068\u601d\u3044\u307e\u3059\u3088\u306d\u3002\u3057\u304b\u3057\u3001\u8a00\u308f\u308c\u306a\u3044\u3068\u306a\u304b\u306a\u304b\u6c17\u304c\u3064\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d4c\u7406\u5b9f\u52d9\u3067\u306f\u3001\u7f6b\u7dda\u3068\u3044\u3046\u306e\u306f\u300c\u5408\u8a08\u3092\u6c42\u3081\u308b\u969b\u306e\u533a\u5207\u308a\u300d\u306e\u3088\u3046\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u4e0a\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u7279\u5225\u5229\u76ca\u5408\u8a08\u3092\u6c42\u3081\u308b\u969b\u306b\u300c\u7279\u5225\u5229\u76ca\u306e\u5185\u8a33\u79d1\u76ee\u306f\u3053\u3053\u307e\u3067\u3067\u3059\u3088\u300d\u3068\u3044\u3046\u533a\u5207\u308a\u3068\u3057\u3066\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u300c12\u300d\u306e\u4e0b\u306b\u7f6b\u7dda\u3092\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u7279\u5225\u5229\u76ca\u306e\u5185\u8a33\u79d1\u76ee\u304c\uff11\u79d1\u76ee\u3060\u3051\u306a\u306e\u3067\u3001\u300c12\u300d\u306e\u4e0b\u306b\u7f6b\u7dda\u304c\u306a\u304f\u3066\u3082\u9055\u548c\u611f\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3060\u304b\u3089\u9593\u9055\u3063\u3066\u3044\u3066\u3082\u6c17\u304c\u3064\u304b\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u5185\u8a33\u304c\uff11\u79d1\u76ee\u306e\u5834\u5408\u3001\u3053\u306e\u7f6b\u7dda\u306f\u306a\u304f\u3066\u3082\u3088\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7f6b\u7dda\u304c\u306a\u3044\u3068\u3001\u305d\u306e\u4e0b\u306e\u7279\u5225\u640d\u5931\u306e\u5408\u8a08\u3092\u6c42\u3081\u308b\u3068\u3053\u308d\u3067\u304a\u304b\u3057\u306a\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5225\u640d\u5931\u306e\u5408\u8a08\u306f\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\uff11\u3068\u6e1b\u640d\u640d\u5931\uff13\u306e\u5408\u8a08\u3068\u3057\u3066\u6c42\u3081\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u300c12\u300d\u306e\u4e0b\u306b\u7f6b\u7dda\u304c\u306a\u3044\u3068\u3001\u305d\u306e12\u3082\u7279\u5225\u640d\u5931\u306e\u5408\u8a08\u306b\u542b\u3081\u3066\u3044\u308b\u3088\u3046\u306a\u8868\u793a\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u3059\u304b\u3089\u3001\u3053\u306e\u7f6b\u7dda\u306f\u3084\u306f\u308a\u5fc5\u8981\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3069\u3046\u3057\u3066\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u306e\u304b<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u539f\u56e0\u3082\u8003\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff11\u3011<\/strong><\/span>\u306e\u4f5c\u6210\u8005\u306f\u3001\u7f6b\u7dda\u306e\u5f15\u304f\u3079\u304d\u3068\u3053\u308d\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u524d\u5e74\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u6b63\u3057\u304f\u7f6b\u7dda\u3092\u5f15\u3044\u3066\u3044\u305f\u306e\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u4eca\u5e74\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3068\u304d\u306b\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u300c12\u300d\u306e\u4e0b\u306e\u7f6b\u7dda\u3092\u8aa4\u3063\u3066\u6d88\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3053\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u8005\u306f\u3001\u4eca\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u5f53\u671f\u306e\u6570\u5b57\u3092\u9806\u306b\u4e0a\u66f8\u304d\u3057\u3066\u3044\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u3001\u7279\u5225\u5229\u76ca\u306e\u5185\u8a33\u79d1\u76ee\u304c\uff12\u3064\u3067\u3057\u305f\u3002\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u3068\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u640d\u76ca\u306e\u9805\u76ee\u3068\u3044\u3046\u306e\u306f\u975e\u7d4c\u5e38\u7684\u306a\u3082\u306e\u3067\u3059\u3002\u5fc5\u305a\u3057\u3082\u6bce\u671f\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u9805\u76ee\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7279\u5225\u640d\u76ca\u306e\u5185\u8a33\u79d1\u76ee\u3068\u3044\u3046\u306e\u306f\u3001\u524d\u671f\u3068\u5f53\u671f\u3067\u5168\u304f\u540c\u3058\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306e\u5834\u5408\u3082\u3001\u4eca\u671f\u306e\u7279\u5225\u5229\u76ca\u306f\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u306e\u307f\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u306e\u884c\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3053\u308c\u3092\u524a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30df\u30b9\u306f\u305d\u3053\u3067\u8d77\u3053\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u3068\u304d\u306b\u7f6b\u7dda\u3082\u4e00\u7dd2\u306b\u6d88\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86125\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-3.png\" alt=\"\" width=\"462\" height=\"730\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-3.png 660w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-3-189x300.png 189w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-3-647x1024.png 647w\" sizes=\"(max-width: 462px) 100vw, 462px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u3053\u3093\u306a\u985e\u4f3c\u4e8b\u4f8b\u3082<\/strong><\/h4>\n<p>\u7f6b\u7dda\u306e\u30df\u30b9\u306f\u4ed6\u306b\u3082\u7d50\u69cb\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff11\u3011<\/strong><\/span>\u306f\u5f15\u304d\u5fd8\u308c\u306e\u30df\u30b9\u3067\u3057\u305f\u304c\u3001\u3053\u308c\u3068\u306f\u9006\u306b\u5f15\u304d\u3059\u304e\u3066\u3057\u307e\u3046\u30df\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6b21\u306e<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff12\u3011<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff17\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3001\u7f6b\u7dda\u3092\u5f15\u304d\u3059\u304e\u3066\u3044\u308b\u3068\u3053\u308d\u304c\uff11\u30f6\u6240\u3042\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86126\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-4.png\" alt=\"\" width=\"462\" height=\"669\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-4.png 660w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis7-4-207x300.png 207w\" sizes=\"(max-width: 462px) 100vw, 462px\" \/><\/a><br \/>\n\u55b6\u696d\u5916\u53ce\u76ca\u5408\u8a08\u300c\uff16\u300d\u306e\u4e0b\u306e\u7f6b\u7dda\u306f\u4e0d\u8981\u3067\u3059\uff08\u55b6\u696d\u5916\u53ce\u76ca\u306e\u305d\u306e\u4ed6\u300c\uff14\u300d\u306e\u4e0b\u306e\u7f6b\u7dda\u306f\u5fc5\u8981\u3067\u3059\uff09\u3002<\/p>\n<p>\u300c\uff16\u300d\u306e\u4e0b\u306b\u7f6b\u7dda\u304c\u3042\u308b\u3068\u3001\u3053\u306e\u4e0b\u3067\u3044\u3063\u305f\u3093\u5408\u8a08\u3092\u51fa\u3059\u3068\u3044\u3046\u610f\u5473\u5408\u3044\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u55b6\u696d\u5229\u76ca\u306b\u55b6\u696d\u5916\u53ce\u76ca\u3092\u8db3\u3057\u3066\u55b6\u696d\u5916\u8cbb\u7528\u3092\u5f15\u3044\u305f\u3082\u306e\u3092\u7d4c\u5e38\u5229\u76ca\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u306e\u3067\u3001\u7f6b\u7dda\u306f\u55b6\u696d\u5916\u8cbb\u7528\u5408\u8a08\u300c\uff18\u300d\u306e\u4e0b\u306b\u3042\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30df\u30b9\u3082\u4e00\u898b\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u4e0a\u306e\u3088\u3046\u306b\u77e2\u5370\u3067\u793a\u3057\u3066\u3044\u308b\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u666e\u901a\u306b\u898b\u305b\u3089\u308c\u305f\u3089\u898b\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7f6b\u7dda\u306e\u5f15\u304d\u9593\u9055\u3044\u304c\u9762\u5012\u306a\u306e\u306f\u3001\u4fee\u6b63\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u305d\u306e\u30df\u30b9\u304c\u4f55\u5e74\u3082\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u3067\u3059\u3002\u6c7a\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u30ea\u30b5\u30a4\u30af\u30eb\u3057\u3066\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9593\u9055\u3063\u305f\u30d5\u30a9\u30fc\u30e0\u306b\u6c17\u3065\u304b\u305a\u306b\u3001\u4eca\u5e74\u3082\u307e\u305f\u4f7f\u7528\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u305c\u3072\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u7f6b\u7dda\u3092\u6240\u4e0e\u306e\u3082\u306e\u3068\u8003\u3048\u305a\u306b\u3001\u305d\u306e\u610f\u5473\u3092\u8003\u3048\u306a\u304c\u3089\u3001\u30d5\u30a9\u30fc\u30e0\u306e\u6b63\u3057\u3055\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" 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>\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5fc5\u305a\u3057\u3082\u300c\u3053\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u306a\u3051\u308c\u3070\u300d\u3068\u3044\u3046\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d4c\u7406\u306e\u5b9f\u52d9\u3068\u3057\u3066\u306f\u3001\u7f6b\u7dda\u3092\u5f15\u3044\u3066\u304a\u304f\u3079\u304d\u3068\u3053\u308d\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3046\u3044\u3046\u610f\u5473\u3067\u3001\u3010\u4e8b\u4f8b\uff17\uff0d\uff11\u3011\u3067\u306f\u7f6b\u7dda\u304c\uff11\u672c\u8db3\u308a\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[497,612,611,159],"backnumber":[1831],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 14:42:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86119"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=86119"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86119\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86119"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86119"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}