{"id":87740,"date":"2016-02-02T11:07:02","date_gmt":"2016-02-02T02:07:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=87740"},"modified":"2016-02-02T10:57:16","modified_gmt":"2016-02-02T01:57:16","slug":"financial-statements-report-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-44\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u6628\u4eca\u306e\u5ea6\u91cd\u306a\u308b\u4f1a\u8a08\u4e0d\u7965\u4e8b\u3092\u53d7\u3051\u300c\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u300e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u3078\u306e\u5bfe\u5fdc\u300f\u300d\u53ca\u3073\u4f1a\u9577\u901a\u7252\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u6628\u4eca\u306e\u5ea6\u91cd\u306a\u308b\u4f1a\u8a08\u4e0d\u7965\u4e8b\u3092\u53d7\u3051<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u300e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u3078\u306e\u5bfe\u5fdc\u300f\u300d\u53ca\u3073<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u9577\u901a\u7252\u3092\u516c\u8868<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff11\u670827\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\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<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u3078\u306e\u5bfe\u5fdc\uff5e\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u3092\u898b\u9003\u3055\u306a\u3044\u305f\u3081\u306b\uff5e\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u4f1a\u9577\u901a\u7252\u5e73\u621028\u5e74\u7b2c\uff11\u53f7\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u5411\u3051\u305f\u76e3\u67fb\u696d\u52d9\u3078\u306e\u53d6\u7d44\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u5f53\u5354\u4f1a\u306e\u6307\u5c0e\u53ca\u3073\u76e3\u7763\u306b\u3064\u3044\u3066\uff08\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u4f1a\u9577\u901a\u7252\u306b\u306f\u6b21\u306e\u8a18\u8f09\u304c\u3042\u308b\u3002<!--more--><\/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<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76e3\u67fb\u4eba\u306f\u5f37\u3044\u614b\u5ea6\u3067\u76e3\u67fb\u696d\u52d9\u306b\u81e8\u3080\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u76e3\u67fb\u306f\u516c\u5171\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u70b9\u3001\u3059\u306a\u308f\u3061\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u682a\u4e3b\u30fb\u6295\u8cc7\u5bb6\u7b49\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5229\u7528\u8005\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u70b9\u3092\u8e0f\u307e\u3048\u3001\u4f1a\u8a08\u4e0d\u7965\u4e8b\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u8077\u696d\u7684\u61d0\u7591\u5fc3\u3092\u3082\u3063\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u304b\u3092\u53b3\u3057\u304f\u81ea\u554f\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<p>\u5e73\u621027\u5e7412\u670822\u65e5\u306b\u306f\u3001\u4f1a\u9577\u58f0\u660e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u5411\u3051\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u3078\u306e\u5bfe\u5fdc\u300d\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u69cb\u6210<\/strong><\/h4>\n<p>\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u306f\u3001\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u3092\u898b\u9003\u3055\u306a\u3044\u305f\u3081\u306b\u76e3\u67fb\u4eba\u304c\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u6ce8\u610f\u559a\u8d77\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u63d0\u8a00\u96c6\u306f\u76e3\u67fb\u5b9f\u52d9\u6307\u91dd\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4e3b\u306a\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/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:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a\u3068\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2463<\/span>\u3000\u8a55\u4fa1\u3057\u305f\u4e0d\u6b63\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2464<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3059\u308b\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2465<\/span>\u3000\u5be9\u67fb<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2466<\/span>\u3000\u76e3\u67fb\u6642\u9593\u30fb\u671f\u9593<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u63d0\u8a00\u96c6\u3067\u306f\u3001\u69d8\u3005\u306a\u5185\u5bb9\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u3067\u306f\u7279\u5fb4\u7684\u306a\u8a18\u8f09\u3092\u7d39\u4ecb\u3059\u308b\u3002\u305c\u3072\u3068\u3082\u63d0\u8a00\u96c6\u306e\u5168\u4f53\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color: #DCDCDC;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u76e3\u67fb\u696d\u52d9\u306b\u9577\u671f\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u300c\u7406\u89e3\u3057\u3066\u3044\u308b\u300d\u3068\u306e\u300c\u601d\u3044\u8fbc\u307f\u300d\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u7d4c\u55b6\u8005\u306e\u8cc7\u8cea\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5b9f\u8cea\u7684\u306a\u5f71\u97ff\u529b\u3092\u53ca\u307c\u3059\u30ec\u30d9\u30eb\u306e\u7d4c\u55b6\u8005\uff08\u57f7\u884c\u5f79\u3084\u4e8b\u696d\u90e8\u9577\u306e\u5834\u5408\u3082\u3042\u308b\uff09\u3068\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u306a\u3069\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a\u3068\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u696d\u754c\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u3068\u904e\u4fe1\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5148\u5165\u89b3\u306f\u6392\u3057\u3066\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u300c\u306a\u3044\u300d\u3068\u3044\u3046\u56de\u7b54\u3092\u5f97\u308b\u3060\u3051\u7d42\u308f\u3089\u305b\u305a\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u3092\u8e0f\u3093\u3067\u300c\u4e0d\u6b63\u306f\u306a\u3044\u300d\u3068\u5224\u65ad\u3057\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u6df1\u5ea6\u3092\u3082\u3063\u3066\u8b70\u8ad6\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u88ab\u76e3\u67fb\u4f1a\u793e\u306b\u3001\u8077\u52d9\u5206\u96e2\u306e\u898b\u76f4\u3057\u3001\u5b9a\u671f\u7684\u306a\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306e\u78ba\u7acb\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u76e3\u8996\u6d3b\u52d5\uff08\u5185\u90e8\u76e3\u67fb\u7b49\u306e\u6d3b\u7528\uff09\u306a\u3069\u3001\u7ba1\u7406\u4f53\u5236\u3092\u6574\u5099\u30fb\u904b\u7528\u3059\u308b\u3088\u3046\u6ce8\u610f\u3092\u4fc3\u3059\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u7279\u306b\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u62c5\u5f53\u8005\uff08\u76e3\u67fb\u88dc\u52a9\u8005\uff09\u306b\u7684\u78ba\u306a\u6307\u793a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u8a55\u4fa1\u3057\u305f\u4e0d\u6b63\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u624b\u7d9a\u306e\u5b9f\u65bd\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u904e\u53bb\u306e\u7d4c\u9a13\u306b\u57fa\u3065\u304f\u601d\u3044\u8fbc\u307f\u3092\u6392\u3057\u3001\u6bce\u671f\u30bc\u30ed\u30d9\u30fc\u30b9\u3067\u30e2\u30ce\u306e\u6d41\u308c\u3068\u4f1a\u8a08\u306e\u6d41\u308c\u306e\u3064\u306a\u304c\u308a\u306b\u6ce8\u8996\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u6700\u521d\u306b\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u62c5\u5f53\u8005\uff08\u76e3\u67fb\u88dc\u52a9\u8005\uff09\u304c\u53d6\u5f15\u306e\u7570\u5e38\u306b\u6c17\u4ed8\u304b\u306a\u3044\u3068\u3001\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u767a\u898b\u304c\u9045\u308c\u308b\u8981\u56e0\u3068\u306a\u308b\u3053\u3068\u3002<\/li>\n<li>\u671f\u672b\u65e5\u8fd1\u304f\u306b\u767a\u751f\u3057\u305f\u95a2\u4fc2\u4f1a\u793e\u9593\u53d6\u5f15\u53ca\u3073\u5de8\u984d\u306e\u53ce\u76ca\u8a08\u4e0a\u3084\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u95a2\u4fc2\u304c\u4e0d\u660e\u306a\u76f8\u624b\u5148\u3078\u306e\u591a\u984d\u306a\u6295\u878d\u8cc7\u306a\u3069\u306e\u53d6\u5f15\u306f\u3001\u7d4c\u6e08\u7684\u5408\u7406\u6027\u3084\u4e8b\u696d\u4e0a\u306e\u5408\u7406\u6027\u3092\u691c\u8a0e\u3057\u3001\u53d6\u5f15\u304c\u300c\u306a\u305c\u751f\u3058\u305f\u306e\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3059\u308b\u30ea\u30b9\u30af<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u7d4c\u55b6\u8005\u3068\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u3092\u610f\u5473\u306e\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304c\u4f01\u696d\u53ca\u3073\u4f01\u696d\u74b0\u5883\u30fb\u30d3\u30b8\u30cd\u30b9\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u76e3\u67fb\u4eba\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3059\u308b\u30ea\u30b9\u30af\u306e\u7a0b\u5ea6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u4ed5\u8a33\u30c6\u30b9\u30c8\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u504f\u5411\u306e\u691c\u8a0e\u53ca\u3073\u975e\u901a\u4f8b\u7684\u306a\u91cd\u8981\u306a\u53d6\u5f15\u306e\u691c\u8a0e\u306e\uff13\u3064\u306e\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u7d4c\u55b6\u8005\u306e\u504f\u5411\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u904e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u308c\u305f\u7d4c\u55b6\u8005\u306e\u4eee\u5b9a\u53ca\u3073\u5224\u65ad\u306b\u5bfe\u3057\u3066\u3001\u9061\u53ca\u7684\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u5be9\u67fb<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u76e3\u67fb\u30c1\u30fc\u30e0\u304b\u3089\u306e\u8aac\u660e\u3084\u5b9f\u65bd\u3057\u305f\u624b\u7d9a\u3092\u5f62\u5f0f\u7684\u306b\u306a\u305e\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u76e3\u67fb\u6642\u9593\u30fb\u671f\u9593<\/strong><\/h4>\n<div><strong><span style=\"color: #333399;\">\u3014\u7279\u5fb4\u7684\u306a\u8a18\u8ff0\u3015<\/span><\/strong><\/div>\n<ul>\n<li>\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u53ca\u3073\u76e3\u67fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u7d4c\u55b6\u8005\u3068\u5354\u8b70\u3057\u3001\u5341\u5206\u306a\u76e3\u67fb\u671f\u9593\u306e\u78ba\u4fdd\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3042\u308b\u3053\u3068\u3092\u7d4c\u55b6\u8005\u306b\u7406\u89e3\u3057\u3066\u3082\u3089\u3046\u52aa\u529b\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4f1a\u9577\u901a\u7252\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u5411\u3051\u305f\u76e3\u67fb\u696d\u52d9\u3078\u306e\u53d6\u7d44\u300d<\/strong><\/h4>\n<p>\u4f1a\u9577\u901a\u7252\u306f\u3001\u6628\u4eca\u306e\u5ea6\u91cd\u306a\u308b\u4f1a\u8a08\u4e0d\u7965\u4e8b\u306f\u76e3\u67fb\u306e\u4fe1\u983c\u3092\u63fa\u308b\u304c\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u306e\u4fe1\u983c\u56de\u5fa9\u306e\u305f\u3081\u306b\u3001\u7279\u306b\u7559\u610f\u3059\u308b\u4e8b\u9805\u3092\u793a\u3057\u3001\u771f\u646f\u306b\u76e3\u67fb\u696d\u52d9\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u3092\u5f37\u304f\u8981\u8acb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u7559\u610f\u3059\u308b\u4e8b\u9805\u3068\u3057\u3066\u3042\u3052\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u6b21\u306e\uff17\u9805\u76ee\u3067\u3042\u308b\u3002<\/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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u30ea\u30b9\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u57fa\u3065\u304f\u76e3\u67fb<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3059\u308b\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff14\uff09<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff15\uff09<\/span>\u3000\u76e3\u67fb\u30c1\u30fc\u30e0\u5185\u306e\u60c5\u5831\u5171\u6709<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff16\uff09<\/span>\u3000\u5be9\u67fb<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff17\uff09<\/span>\u3000\u76e3\u67fb\u6642\u9593\u30fb\u671f\u9593\u306e\u78ba\u4fdd<\/p>\n<\/div>\n<p 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>\u76e3\u67fb\u63d0\u8a00\u96c6\uff08\u7279\u5225\u7248\uff09\u306f\u3001\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u3092\u898b\u9003\u3055\u306a\u3044\u305f\u3081\u306b\u76e3\u67fb\u4eba\u304c\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u6ce8\u610f\u559a\u8d77\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u63d0\u8a00\u96c6\u306f\u76e3\u67fb\u5b9f\u52d9\u6307\u91dd\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4e3b\u306a\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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":[370,178,180,235,167,279,289],"tags":[114,128],"backnumber":[1829],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 20:33:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/87740"}],"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=87740"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/87740\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=87740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=87740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=87740"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=87740"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=87740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}