{"id":86743,"date":"2016-03-31T10:13:22","date_gmt":"2016-03-31T01:13:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86743"},"modified":"2022-04-07T11:17:15","modified_gmt":"2022-04-07T02:17:15","slug":"institutional-accounting-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-17\/","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\u7b2c14\u56de\u3011\u300c\u6a19\u6e96\u6587\u4f8b\u306e\u4e38\u5199\u3057\u306b\u6ce8\u610f\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\u7b2c14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6a19\u6e96\u6587\u4f8b\u306e\u4e38\u5199\u3057\u306b\u6ce8\u610f\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<p>\u4eca\u5e74\u306e\u9023\u8f09\u306e\u30e9\u30b9\u30c8\u3068\u306a\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/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\u4f8b14\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u6a19\u6e96\u6587\u4f8b\u3092\u4e38\u5199\u3057\u3057\u305f\u3068\u601d\u308f\u308c\u308b\u7b87\u6240\u304c\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-mis14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86754\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-1.png\" alt=\"\" width=\"582\" height=\"419\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-1.png 970w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-1-300x216.png 300w\" sizes=\"(max-width: 582px) 100vw, 582px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u306b\u306f\u9593\u9055\u3044\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u9593\u9055\u3044\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u306b\u306f\uff30\uff2c\u3082\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4f1a\u793e\u306e\uff30\uff2c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86755\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-2.png\" alt=\"\" width=\"424\" height=\"421\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-2.png 606w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-2-300x297.png 300w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/><\/a><\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306f\u304b\u306a\u308a\u9577\u3044\u6587\u7ae0\u3067\u3059\u304b\u3089\u3001\u9593\u9055\u3044\u3092\u898b\u3064\u3051\u51fa\u3059\u306e\u306b\u5c11\u3057\u82e6\u52b4\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u4f1a\u793e\u304c\u8d64\u5b57\u3067\u3042\u308b\u3053\u3068\u306b\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8d64\u5b57\u306e\u5834\u5408\u306f\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044<\/strong><\/h4>\n<p>\u3067\u306f\u3055\u3063\u305d\u304f\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-mis14-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86756\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-3.png\" alt=\"\" width=\"582\" height=\"514\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-3.png 970w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-3-300x265.png 300w\" sizes=\"(max-width: 582px) 100vw, 582px\" \/><\/a><\/p>\n<p>\u4f1a\u8a08\u65b9\u91dd\u5909\u66f4\u306e\u5f71\u97ff\u3092\u8a18\u8f09\u3059\u308b\u7b87\u6240\u3067\u3001\u8d64\u5b57\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u66f8\u3044\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u304c\u9593\u9055\u3044\u3067\u3057\u305f\u3002<\/p>\n<p>\u4e00\u756a\u4e0b\u306e\u884c\u306e\u3068\u3053\u308d\u3067\u3059\u304b\u3089\u3001\u4f59\u8a08\u306b\u898b\u3064\u3051\u306b\u304f\u304b\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u9593\u9055\u3044\u304c\u8d77\u304d\u305f\u539f\u56e0\u306f\u3001\u300c\u6a19\u6e96\u6587\u4f8b\u3092\u4e38\u5199\u3057\u3057\u305f\u3053\u3068\u300d\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u306b\u3001\u6a19\u6e96\u6587\u4f8b\u3067\u306f\u9ed2\u5b57\u306e\u4f1a\u793e\u3092\u524d\u63d0\u3068\u3057\u3066\u6587\u7ae0\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u300c\uff5e\u5229\u76ca\u300d\u3068\u3044\u3046\u8868\u73fe\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8d64\u5b57\u306e\u4f1a\u793e\u306f\u305d\u308c\u3092\u300c\u640d\u5931\u300d\u306b\u66f8\u304d\u63db\u3048\u3066\u4f7f\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u304c\u3001<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u3046\u3063\u304b\u308a\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5143\u30cd\u30bf\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7528\u306e\u6a19\u6e96\u6587\u4f8b<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6642\u306e\u6ce8\u8a18\u3067\u3059\u3002\u3053\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u6539\u6b63\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u904e\u5e74\u5ea6\u306b\u9061\u53ca\u3057\u3066\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5f71\u97ff\u984d\u306e\u8a18\u8f09\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u300c\u8a08\u7b97\u66f8\u985e\u53c8\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u4e3b\u306a\u9805\u76ee\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u300d\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u307e\u3067\u8a18\u8f09\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u4f1a\u793e\u306e\u5224\u65ad\u306b\u4efb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u305d\u306e\u8a18\u8f09\u304c\u306f\u3063\u304d\u308a\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u304a\u305d\u3089\u304f<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7528\u306e\u6a19\u6e96\u6587\u4f8b\u3092\u57fa\u306b\u4f5c\u6210\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u3092\u8a08\u7b97\u66f8\u985e\u306b\u8cbc\u308a\u4ed8\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\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>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3044\u3046\u306e\u306f\u3001\u305d\u3046\u983b\u7e41\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u3044\u3056\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u306f\u6ce8\u8a18\u6587\u7ae0\u3067\u30df\u30b9\u304c\u51fa\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u306f\u305d\u306e\u610f\u5473\u3067\u3001<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\u7b2c13\u56de\u3011\u300c\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u3068\u3046\u3063\u304b\u308a\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-16\/\" target=\"_blank\">\u524d\u56de\u3054\u7d39\u4ecb\u3057\u305f<\/a>\u300c\u30d5\u30a1\u30fc\u30b9\u30c8\u30bf\u30a4\u30e0\u30fb\u30df\u30b9\u300d\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u8a08\u65b9\u91dd\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u6587\u7ae0\u306f\u3001\u8981\u8a18\u8f09\u4e8b\u9805\u3092\u6d29\u308c\u306a\u304f\u542b\u3081\u308b\u5fc5\u8981\u304b\u3089\u3001\u8a00\u3044\u56de\u3057\u304c\u3042\u308b\u7a0b\u5ea6\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6a19\u6e96\u6587\u4f8b\u3092\u5199\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u308c\u3082\u30df\u30b9\u306e\u539f\u56e0\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u4e38\u5199\u3057\u3092\u539f\u56e0\u3068\u3059\u308b\u3053\u306e\u30df\u30b9\u306f\u300c\u30d5\u30eb\u30b3\u30d4\u30fc\u30fb\u30df\u30b9\u300d\u3067\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011<\/strong><\/span>\u306b\u985e\u4f3c\u3057\u305f\u30df\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3044\u308d\u3044\u308d\u898b\u3089\u308c\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\u4f8b14\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u6ce8\u8a18\u306b\u8a18\u8f09\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\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-mis14-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86758\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-4.png\" alt=\"\" width=\"572\" height=\"446\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-4.png 953w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-4-300x233.png 300w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u4e8b\u4f8b\u306e\u5834\u5408\u3001\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u6b63\u3057\u3044\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86759\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-5.png\" alt=\"\" width=\"593\" height=\"203\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-5.png 988w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-5-300x102.png 300w\" sizes=\"(max-width: 593px) 100vw, 593px\" \/><\/a><\/p>\n<p>\u3055\u3089\u306b\u3053\u3046\u3044\u3046\u30df\u30b9\u3082\u3042\u308a\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\u4f8b14\uff0d\uff13\u3011<\/strong><\/span><br \/>\n<strong>\u958b\u793a\u3057\u3066\u3044\u306a\u3044\u9805\u76ee\u3078\u306e\u5f71\u97ff\u307e\u3067\u8a18\u8f09\u3057\u3066\u3044\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-mis14-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86753\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis14-6.png\" alt=\"\" width=\"572\" height=\"469\" \/><\/a><\/p>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u6f5c\u5728\u682a\u5f0f\u8abf\u6574\u5f8c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e0a\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306a\u6ce8\u8a18\u6587\u7ae0\u304c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3092\u8a08\u7b97\u66f8\u985e\u306b\u30b3\u30d4\u30da\u3057\u305f\u7d50\u679c\u3001\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\u3067\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>\u4f1a\u8a08\u65b9\u91dd\u5909\u66f4\u6642\u306e\u6ce8\u8a18\u3092\u6a19\u6e96\u6587\u4f8b\u7b49\u306e\u30b3\u30d4\u30da\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u624b\u76f4\u3057\u3059\u3079\u304d\u3068\u3053\u308d\u304c\u6b63\u3057\u304f\u76f4\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u5341\u5206\u6ce8\u610f\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\u9023\u8f09\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\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3044\u3046\u306e\u306f\u3001\u305d\u3046\u983b\u7e41\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u3044\u3056\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u306f\u6ce8\u8a18\u6587\u7ae0\u3067\u30df\u30b9\u304c\u51fa\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002\u3010\u4e8b\u4f8b14\uff0d\uff11\u3011\u306f\u305d\u306e\u610f\u5473\u3067\u3001\u524d\u56de\u3054\u7d39\u4ecb\u3057\u305f\u300c\u30d5\u30a1\u30fc\u30b9\u30c8\u30bf\u30a4\u30e0\u30fb\u30df\u30b9\u300d\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4f1a\u8a08\u65b9\u91dd\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u6587\u7ae0\u306f\u3001\u8981\u8a18\u8f09\u4e8b\u9805\u3092\u6d29\u308c\u306a\u304f\u542b\u3081\u308b\u5fc5\u8981\u304b\u3089\u3001\u8a00\u3044\u56de\u3057\u304c\u3042\u308b\u7a0b\u5ea6\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6a19\u6e96\u6587\u4f8b\u3092\u5199\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u308c\u3082\u30df\u30b9\u306e\u539f\u56e0\u3067\u3059\u3002\u4e38\u5199\u3057\u3092\u539f\u56e0\u3068\u3059\u308b\u3053\u306e\u30df\u30b9\u306f\u300c\u30d5\u30eb\u30b3\u30d4\u30fc\u30fb\u30df\u30b9\u300d\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":[631,497,612,611,159],"backnumber":[1838],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:14:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86743"}],"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=86743"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86743\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86743"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86743"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}