{"id":86177,"date":"2016-02-18T10:13:04","date_gmt":"2016-02-18T01:13:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86177"},"modified":"2022-03-31T11:24:20","modified_gmt":"2022-03-31T02:24:20","slug":"institutional-accounting-article-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-11\/","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\uff18\u56de\u3011\u300c\u300c\u682a\u5f0f\u5206\u5272\u306e\u6ce8\u8a18\u300d\u306f\u3053\u3053\u3067\u9593\u9055\u3046\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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u682a\u5f0f\u5206\u5272\u306e\u6ce8\u8a18\u300d\u306f\u3053\u3053\u3067\u9593\u9055\u3046\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<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\uff18\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u3001\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u6ce8\u8a18\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u4e38\u5199\u3057\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<p style=\"text-align: center;\"><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-mis8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86184\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-1.png\" alt=\"\u6c7a\u7b97\u671f\uff1a\u5e73\u621028\u5e74\uff13\u6708\u671f\t  \uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18 \uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u30001,234\u5186 56\u92ad \uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3000178\u5186 90\u92ad  (\u6ce8)\u5f53\u793e\u306f\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ed8\u3067\u666e\u901a\u682a\u5f0f\uff11\u682a\u306b\u3064\u304d10\u682a\u306e\u5272\u5408\u3067\u682a\u5f0f\u5206\u5272\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306b\u5f53\u8a72\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u4eee\u5b9a\u3057\u3001\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u53ca\u3073\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3092\u7b97\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\t\" width=\"578\" height=\"330\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-1.png 826w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-1-300x171.png 300w\" sizes=\"(max-width: 578px) 100vw, 578px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff18\uff0d\uff11\u3011<\/strong><\/span>\u306f\u9023\u7d50\u6ce8\u8a18\u8868\u306e\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u6ce8\u8a18\u3067\u3059\u3002\uff11\u304b\u6240\u3060\u3051\u9593\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u4e0b\u534a\u5206\u306e\uff08\u6ce8\uff09\u306e\u6587\u7ae0\u306e\u4e2d\u306b\u3042\u308a\u307e\u3059\u3002\uff11\u6587\u5b57\u3060\u3051\u9593\u9055\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306a\u3089\u3053\u308c\u3067\u3088\u3044\u304c\u30fb\u30fb\u30fb<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-2.png\" alt=\"\u6c7a\u7b97\u671f\uff1a\u5e73\u621028\u5e74\uff13\u6708\u671f  \uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18 \uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u30001,234\u5186 56\u92ad \uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3000178\u5186 90\u92ad  (\u6ce8)\u5f53\u793e\u306f\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ed8\u3067\u666e\u901a\u682a\u5f0f\uff11\u682a\u306b\u3064\u304d10\u682a\u306e\u5272\u5408\u3067\u682a\u5f0f\u5206\u5272\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306b\u5f53\u8a72\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u4eee\u5b9a\u3057\u3001\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u984d\u53ca\u3073\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3092\u7b97\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002  \u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u3067\u306f\u306a\u304f\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u3068\u3059\u308b\" width=\"578\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-2.png 826w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-2-300x211.png 300w\" sizes=\"(max-width: 578px) 100vw, 578px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u6b63\u89e3\u306e\u3068\u304a\u308a\u3001\uff08\u6ce8\uff09\u306e\u6587\u7ae0\u306e\u4e2d\u306e\u300c\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3092\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u306b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304b\u3063\u305f\u306e\u3067\u3057\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u300c\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3067\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u3068\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u6587\u7ae0\u3092\u300c\u4e38\u5199\u3057\u3057\u3066\u624b\u76f4\u3057\u3092\u5fd8\u308c\u308b\u300d\u3068\u3044\u3046\u3046\u3063\u304b\u308a\u30df\u30b9\u306a\u306e\u3067\u3059\u304c\u3001\u3061\u3087\u3063\u3068\u96e3\u3057\u304b\u3063\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3082\u305d\u3082\u3053\u306e\u6ce8\u8a18\u306e\u610f\u5473\u304c\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u9593\u9055\u3044\u306b\u6c17\u304c\u3064\u304b\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u682a\u5f0f\u5206\u5272\u306f\u30d4\u30b6\u306e\u5207\u308a\u5206\u3051\u3068\u540c\u3058<\/strong><\/h4>\n<p>\u300c\u682a\u5f0f\u5206\u5272\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u305f\u3068\u3048\u3070\uff11\u682a\u3092\uff12\u682a\u306b\u5206\u3051\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u300c\u682a\u5f0f\u3092\u5272\u3063\u3066\u682a\u6570\u3092\u5897\u3084\u3059\u3053\u3068\u300d\u3092\u8a00\u3044\u307e\u3059\u3002\u4e3b\u306b\u682a\u5f0f\u306e\u6d41\u52d5\u6027\u3092\u9ad8\u3081\u308b\u7b49\u306e\u76ee\u7684\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u5206\u5272\u306f\u3001\u76f4\u611f\u7684\u306b\u306f\u30d4\u30b6\u306e\u5207\u308a\u5206\u3051\u3068\u540c\u3058\u3067\u3059\u3002\u3053\u3053\u306b\uff11\u679a\u306e\u30d4\u30b6\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u308c\u3092\uff14\u4eba\u3067\u98df\u3079\u308b\u3068\u3057\u307e\u3059\u3002\uff14\u4eba\u306a\u306e\u3067\u3068\u308a\u3042\u3048\u305a\uff14\u5206\u5272\u306b\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86606\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-3-1.png\" alt=\"\" width=\"263\" height=\"202\" \/><\/a><\/p>\n<p>\uff11\u4eba\u5f53\u305f\u308a\uff14\u5206\u306e\uff11\u5207\u308c\u305a\u3064\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5927\u304d\u3055\u306f\u3061\u3087\u3063\u3068\u98df\u3079\u306b\u304f\u3044\u3067\u3059\u3088\u306d\u3002\u305d\u3053\u3067\uff11\u5207\u308c\u3092\u3082\u3046\u534a\u5206\u306b\u5206\u5272\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002\uff18\u30ab\u30c3\u30c8\u3067\u3059\u306d\u3002<\/p>\n<p>\u3059\u308b\u3068\u3053\u3046\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86607\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis8-4-1.png\" alt=\"\" width=\"263\" height=\"202\" \/><\/a><\/p>\n<p>\u3053\u308c\u304c\u682a\u5f0f\u5206\u5272\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u300c\uff11\u682a\u3092\uff12\u682a\u306b\u5206\u5272\u3057\u305f\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u5927\u4e8b\u306a\u3053\u3068\u306f\u3001\uff18\u30ab\u30c3\u30c8\u306b\u3057\u305f\u5834\u5408\u3067\u3082\uff11\u4eba\u304c\u98df\u3079\u308b\u91cf\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\uff14\u30ab\u30c3\u30c8\u306e\u5834\u5408\u306f\uff11\u4eba\uff11\u5207\u308c\u306e\u5272\u5f53\u3067\u3057\u305f\u304c\u3001\uff18\u30ab\u30c3\u30c8\u3067\u306f\uff11\u4eba\uff12\u5207\u308c\u3067\u3059\u3002\uff14\u30ab\u30c3\u30c8\u306e\uff11\u5207\u308c\u3068\uff18\u30ab\u30c3\u30c8\u306e\uff12\u5207\u308c\u306f\u540c\u3058\u91cf\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff18\uff0d\uff11\u3011<\/strong><\/span>\u306e\uff08\u6ce8\uff09\u306e\u6587\u7ae0\u3068\u3044\u3046\u306e\u306f\u3001\u305d\u306e\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u306e\u9055\u3044<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u5f53\u671f\u306e\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u52a0\u3048\u3066\u524d\u671f\u306e\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u3092\u6bd4\u8f03\u60c5\u5831\u3068\u3057\u3066\u63b2\u8f09\u3057\u307e\u3059\u3002\u5f53\u671f\u4e2d\u306b\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306f\u5358\u7d14\u306b\u524d\u671f\u306e\u305d\u308c\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u8abf\u6574\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u524d\u671f\u306e\u671f\u9996\u306b\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u3057\u3066\u3001\u524d\u671f\u306e\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u3092\u7b97\u5b9a\u3057\u306a\u304a\u3057\u3066\u3001\u305d\u306e\u7d50\u679c\u3092\u524d\u671f\u6570\u5024\uff08\u6bd4\u8f03\u60c5\u5831\uff09\u3068\u3057\u3066\u8f09\u305b\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8a08\u7b97\u66f8\u985e\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u9055\u3063\u3066\u5358\u5e74\u5ea6\u958b\u793a\u3067\u3059\u3002\u524d\u671f\u306e\u6570\u5b57\u306f\u8f09\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6<\/span>\u306e\u671f\u9996\u306b\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u4eee\u5b9a\u3059\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"text-decoration: underline;\">\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6<\/span>\u306e\u671f\u9996\u306b\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u4eee\u5b9a\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff18\uff0d\uff11\u3011<\/strong><\/span>\u306e\u8aa4\u308a\u306e\u4e8b\u4f8b\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u3068\u3057\u3066\u306f\u6b63\u3057\u3044\u8a18\u8f09\u306a\u306e\u3067\u3059\u3002\u305d\u308c\u3092\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u306b\u4e38\u5199\u3057\u3057\u305f\u306e\u3067\u9593\u9055\u3044\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306b\u300d\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u3068\u8a18\u8f09\u3059\u308b\u306e\u304c\u6b63\u89e3\u306b\u306a\u308a\u307e\u3059\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>\u682a\u5f0f\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u6ce8\u8a18\u6587\u7ae0\u304c\u7570\u306a\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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        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