{"id":86216,"date":"2016-02-25T10:13:46","date_gmt":"2016-02-25T01:13:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86216"},"modified":"2016-02-24T16:28:29","modified_gmt":"2016-02-24T07:28:29","slug":"institutional-accounting-article-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-12\/","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\uff19\u56de\u3011\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\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\uff19\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u3060\u3051\u3092\u898b\u3066\u3082\u9593\u9055\u3044\u306b\u6c17\u3065\u304b\u306a\u3044\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<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<h4><strong><span style=\"color: #800000;\">\u3014\u8aa4\u3015<\/span><\/strong><\/h4>\n<p><strong>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u7dcf\u6570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px; padding-left: 45px;\">\u666e\u901a\u682a\u5f0f\u3000\u300017,020,000\u3000\u682a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><strong>\uff08\uff12\uff09\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u914d\u5f53\u91d1\u652f\u6255\u984d\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px; padding-left: 45px;\">\u8a72\u5f53\u4e8b\u9805\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u306a\u308b\u3082\u306e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u8a72\u5f53\u4e8b\u9805\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n\u3053\u306e\u4e8b\u4f8b\u306b\u306f\u9593\u9055\u3044\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u5b9f\u306f\u3053\u308c\u3060\u3051\u3092\u898b\u3066\u3044\u3066\u3082\u3069\u3053\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306f\u3053\u3053\u6570\u5e74\u696d\u7e3e\u304c\u82b3\u3057\u304f\u306a\u304f\u3001\u7121\u914d\u306e\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u4eca\u5e74\u5ea6\u306f\u55b6\u696d\u52aa\u529b\u304c\u5b9f\u3063\u3066\u696d\u7e3e\u304c\u597d\u8ee2\u3057\u3001\u4eca\u5e74\u5ea6\u306b\u4fc2\u308b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\uff08\u958b\u50ac\u3055\u308c\u308b\u306e\u306f\u7fcc\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u3092\u51fa\u3059\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u4e8b\u4f8b\u3067\u3069\u3053\u304c\u9593\u9055\u3044\u304b\u3001\u304a\u308f\u304b\u308a\u306b\u306a\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5fa9\u914d\u6642\u306e\u6b63\u3057\u3044\u8a18\u8f09\u30d1\u30bf\u30fc\u30f3<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<!--more--><br \/>\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><strong>\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e<\/strong><\/p>\n<p><strong>\u8b70\u6848\u53ca\u3073\u53c2\u8003\u4e8b\u9805<\/strong><br \/>\n<strong>\u7b2c\uff11\u53f7\u8b70\u6848\u3000\u5270\u4f59\u91d1\u51e6\u5206\u306e\u4ef6<\/strong><br \/>\n\u7b2c\uff0a\uff0a\u671f\u306e\u671f\u672b\u914d\u5f53\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\uff5e\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u671f\u672b\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u914d\u5f53\u8ca1\u7523\u306e\u7a2e\u985e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u91d1\u92ad\u3068\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u914d\u5f53\u8ca1\u7523\u306e\u5272\u5f53\u3066\u306b\u95a2\u3059\u308b\u4e8b\u9805\u53ca\u3073\u305d\u306e\u7dcf\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u5f53\u793e\u666e\u901a\u682a\u5f0f\uff11\u682a\u306b\u3064\u304d\u91d110\u5186\u3000\u3000\u7dcf\u984d170,200,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u304c\u52b9\u529b\u3092\u751f\u3058\u308b\u65e5<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u5e73\u621028\u5e74\uff16\u6708\uff0a2\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u8b70\u6848\u304c\u3042\u308b\u5834\u5408\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u6ce8\u8a18\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\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<h4><strong><span style=\"color: #333399;\">\u3014\u6b63\u3015<\/span><\/strong><\/h4>\n<p><strong>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u7dcf\u6570<\/strong><\/p>\n<p>\u666e\u901a\u682a\u5f0f\u3000\u300017,020,000\u3000\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u914d\u5f53\u91d1\u652f\u6255\u984d\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px; padding-left: 45px;\">\u8a72\u5f53\u4e8b\u9805\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u306a\u308b\u3082\u306e<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86259\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-1.png\" alt=\"\" width=\"553\" height=\"51\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-1.png 1376w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-1-300x27.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-1-1024x93.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div>\n<p>\u3053\u308c\u304c\u6b63\u3057\u3044\u8a18\u8f09\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong>\uff08\uff12\uff09<\/strong>\u306e<strong>\u2461<\/strong>\u306b\u3053\u308c\u304b\u3089\u5b9f\u65bd\u3059\u308b\u4e88\u5b9a\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff19\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u3053\u3053\u304c\u300c\u8a72\u5f53\u4e8b\u9805\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09<\/strong>\u306e<strong>\u2460<\/strong>\u306f\u524d\u671f\u306b\u4fc2\u308b\u914d\u5f53\uff08\u652f\u6255\u306f\u5f53\u671f\u4e2d\uff09\u306e\u8a18\u8f09\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e<strong>\u2461<\/strong>\u306f\u5f53\u671f\u306b\u4fc2\u308b\u914d\u5f53\uff08\u6c7a\u8b70\u30fb\u652f\u6255\u3068\u3082\u306b\u7fcc\u671f\uff09\u306e\u8a18\u8f09\u3067\u3059\u3002\u300c\u524d\u671f\u7121\u914d\u30fb\u5f53\u671f\u7121\u914d\u300d\u306e\u5834\u5408\u306f\u3001<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff19\uff0d\uff11\u3011<\/strong><\/span>\u306e\u3088\u3046\u306b\u300c<strong>\u2460<\/strong>\u3082<strong>\u2461<\/strong>\u3082\u8a72\u5f53\u306a\u3057\u300d\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3088\u3044\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306f\u7121\u914d\u304c\u7d99\u7d9a\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u524d\u671f\u307e\u3067\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u8a18\u8f09\u3067\u3057\u305f\u3002\u3053\u306e\u6ce8\u8a18\u306e\u4f5c\u6210\u8005\u306f\u305d\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u6163\u308c\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u5f53\u671f\u306f\u3053\u306e\u72b6\u6cc1\u304c\u5909\u308f\u308a\u3001\u914d\u5f53\u3092\u518d\u958b\u3067\u304d\u307e\u3057\u305f\u3002\u524d\u671f\u7121\u914d\u30fb\u5f53\u671f\u6709\u914d\u3067\u3059\u3002\u3053\u308c\u3092\u300c\u5fa9\u914d\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u5fa9\u914d\u306e\u5e74\u5ea6\u306e\u6ce8\u8a18\u30d1\u30bf\u30fc\u30f3\u306f\u3001\u4e0a\u306b\u793a\u3057\u305f\u6b63\u3057\u3044\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u300c<strong>\u2460<\/strong>\u8a72\u5f53\u306a\u3057\u30fb<strong>\u2461<\/strong>\u8a18\u8f09\u3042\u308a\u300d\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3053\u306e\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u7406\u7531<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u8a00\u3046\u3068\u300c\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u300d\u306b\u5f53\u305f\u308a\u307e\u3059\uff08<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>\u3092\u53c2\u7167\uff09\u3002\u3059\u306a\u308f\u3061\u3001\u524d\u671f\u306e\u6ce8\u8a18\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u304d\u3066\u3001\u5f53\u671f\u306e\u6ce8\u8a18\u8868\u306b\u305d\u306e\u307e\u307e\u5229\u7528\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<p>\u524d\u5e74\u307e\u3067\u7121\u914d\u7d99\u7d9a\u3057\u3066\u3044\u305f\u305f\u3081\u3001<strong>\u2460<\/strong>\u3082<strong>\u2461<\/strong>\u3082\u300c\u8a72\u5f53\u4e8b\u9805\u306a\u3057\u300d\u3068\u3044\u3046\u8a18\u8f09\u30d1\u30bf\u30fc\u30f3\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u3092\u4eca\u671f\u3082\u4f7f\u7528\u3057\u3066\u3057\u307e\u3063\u305f\u308f\u3051\u3067\u3059\u3002\u914d\u5f53\u3092\u518d\u958b\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<strong>\u2461<\/strong>\u306e\u6b04\u3092\u300c\u8a72\u5f53\u4e8b\u9805\u306a\u3057\u300d\u3068\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u306f\u304a\u7c97\u672b\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u30df\u30b9\u306b\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u3053\u3068\u3082\u7406\u89e3\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u8b70\u6848\u306e\u5185\u5bb9\u304c\u6ce8\u8a18\u306e\u3059\u3050\u4e0b\u306b\u66f8\u3044\u3066\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u300c\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u3068\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u300d\u306f\u96e2\u308c\u305f\u3068\u3053\u308d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\uff12\u3064\u306e\u60c5\u5831\u306f\u3001\u6570\u5341\u30da\u30fc\u30b8\u3082\u3042\u308b\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u4e2d\u306e\u304b\u306a\u308a\u96e2\u308c\u305f\u30da\u30fc\u30b8\u306b\u8f09\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u304b\u3057\u305f\u3089\u3001\u3053\u306e\uff12\u3064\u306f\u4f5c\u6210\u62c5\u5f53\u8005\u304c\u5225\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u62c5\u5f53\u8005\u306f\u3001\u4eca\u671f\u5fa9\u914d\u306b\u306a\u308b\u3053\u3068\u3082\u77e5\u3089\u305a\u306b\u3001\u3072\u305f\u3059\u3089\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3044\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306f\u5b9f\u969b\u306b\u3044\u304f\u3064\u3082\u898b\u304b\u3051\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9593\u9055\u3044\u3084\u3059\u3044\u3068\u3053\u308d\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u985e\u4f3c\u4e8b\u4f8b\u306e\u7d39\u4ecb<\/strong><\/h4>\n<p>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u95a2\u3057\u3066\u3001\u985e\u4f3c\u3059\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\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\uff19\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u3001\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306e\u6570\u5b57\u304c\u30b1\u30bf\u9055\u3044\u306b\u306a\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<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<h4><strong><span style=\"color: #800000;\">\u3014\u8aa4\u3015<\/span><\/strong><\/h4>\n<p><strong>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u7dcf\u6570<\/strong><\/p>\n<p>\u666e\u901a\u682a\u5f0f\u3000\u300017,020,000\u3000\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u914d\u5f53\u91d1\u652f\u6255\u984d\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px; padding-left: 45px;\">\u8a72\u5f53\u4e8b\u9805\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u306a\u308b\u3082\u306e<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86260\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-2.png\" alt=\"\" width=\"553\" height=\"99\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-2.png 1376w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-2-300x53.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis9-2-1024x183.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u3067\u3059\u3002<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff19\uff0d\uff12\u3011<\/strong><\/span>\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u5148\u307b\u3069\u63b2\u8f09\u3057\u305f\u8b70\u6848\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8b70\u6848\u3092\u78ba\u8a8d\u3059\u308b\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306f170,200,000\u5186\u3067\u3059\u3002\u767e\u4e07\u5186\u5358\u4f4d\u306b\u76f4\u3059\u3068170\u3067\u3059\u3002\u305d\u308c\u3092\u306a\u305c\u304b1,702,000\u3068\u5165\u529b\u3057\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3046\u3057\u305f\u30df\u30b9\u3082\u5b9f\u969b\u306b\u898b\u304b\u3051\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u304c\u307e\u305f\u3082\u3063\u3068\u3082\u3089\u3057\u304f\u898b\u3048\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u305c\u3072\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\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>\u300c\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u3068\u6574\u5408\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\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<\/p><\/p><\/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\u306e\u4e8b\u4f8b\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u8a00\u3046\u3068\u300c\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u300d\u306b\u5f53\u305f\u308a\u307e\u3059\uff08\u3010\u7b2c\uff11\u56de\u3011\u3092\u53c2\u7167\uff09\u3002\u3059\u306a\u308f\u3061\u3001\u524d\u671f\u306e\u6ce8\u8a18\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u304d\u3066\u3001\u5f53\u671f\u306e\u6ce8\u8a18\u8868\u306b\u305d\u306e\u307e\u307e\u5229\u7528\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u3067\u3059\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":[1833],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-01 01:08:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86216"}],"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=86216"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86216\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86216"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86216"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}