{"id":95027,"date":"2016-05-19T10:14:32","date_gmt":"2016-05-19T01:14:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=95027"},"modified":"2016-10-12T15:58:26","modified_gmt":"2016-10-12T06:58:26","slug":"accounting-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-45\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u6b63\u767a\u899a\u306e\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u6b63\u767a\u899a\u306e\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u4e0a\u6751\u3000\u6cbb<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>A\u793e\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u5efa\u8a2d\u4f1a\u793e\u3067\u3042\u308b\u30022016\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u5b50\u4f1a\u793e\u3067\u3042\u308bB\u793e\u3067\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u9023\u3057\u305f\u4e0d\u6b63\u304c\u767a\u899a\u3057\u305f\u3002\u8a73\u7d30\u306a\u8abf\u67fb\u306b\u3088\u308a\u30012014\u5e74\uff13\u6708\u671f\u3088\u308a\u3001\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u610f\u56f3\u7684\u306b\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u58f2\u4e0a\u9ad8\u306e\u904e\u5927\u8a08\u4e0a\u3084\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u672a\u8a08\u4e0a\u306b\u3088\u308b\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<\/strong><\/p>\n<p><strong>B\u793e\u304cA\u793e\u306b\u5831\u544a\u3057\u3066\u3044\u305f\u6c7a\u7b97\u6570\u5024\u306f\u9ed2\u5b57\u3060\u3063\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u5927\u5e45\u306a\u8d64\u5b57\u6c7a\u7b97\u3067\u3042\u308a\u3001\u6b63\u3057\u3044\u6c7a\u7b97\u3092\u3059\u308b\u3068\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u306b\u3042\u308b\u3002B\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u6539\u5584\u306e\u898b\u8fbc\u307f\u306f\u73fe\u6642\u70b9\u306b\u304a\u3044\u3066\u4e0d\u660e\u3067\u3042\u308b\u3002<\/strong><\/p>\n<p><strong>A\u793e\u3068\u3057\u3066\u3082\u5f53\u8a72\u4e0d\u6b63\u306b\u3088\u308b\u5f71\u97ff\u304c\u5927\u304d\u304f\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u3092\u4fee\u6b63\u3059\u308b\u3002<\/strong><\/p>\n<p><strong>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001A\u793e\u53ca\u3073B\u793e\u306b\u304a\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/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:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p>\u5b50\u4f1a\u793e\u3067\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u2460\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u6b63\u5185\u5bb9\u306e\u628a\u63e1\u3068\u4f1a\u8a08\u51e6\u7406\u306e\u4fee\u6b63\u3001\u2461\u5b50\u4f1a\u793e\u306e\u4ed6\u306e\u9805\u76ee\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e\u3001\u2462\u89aa\u4f1a\u793e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e\u3001\u2463\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u904e\u53bb\u306b\u89aa\u4f1a\u793e\u304c\u63d0\u51fa\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u91cd\u8981\u306a\u4e8b\u9805\u306e\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u5b50\u4f1a\u793e\u3067\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306e\u691c\u8a0e\u4e8b\u9805<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p>\u5b50\u4f1a\u793e\u3067\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u307e\u305a\u3001\u5b50\u4f1a\u793e\u3067\u884c\u308f\u308c\u3066\u3044\u305f\u4e0d\u6b63\u306e\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u3046\u3048\u3067\u4ed6\u306e\u6c7a\u7b97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e8b\u9805\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<p>\u6b21\u306b\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u4fee\u6b63\u304c\u89aa\u4f1a\u793e\u306e\u5358\u4f53\u6c7a\u7b97\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u9805\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u4fee\u6b63\u3057\u305f\u5b50\u4f1a\u793e\u306e\u5358\u4f53\u6c7a\u7b97\u306b\u57fa\u3065\u304d\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u5ea6\u4f5c\u6210\u3057\u3001\u4ed6\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u904e\u53bb\u304b\u3089\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u91cd\u8981\u306a\u4e8b\u9805\u306e\u5909\u66f4\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\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:#3b7960;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3b7960;\">\uff08\uff11\uff09<\/span>\u3000\u5b50\u4f1a\u793e\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #3b7960;\">\u2460<\/span>\u3000\u5b50\u4f1a\u793e\u3067\u884c\u308f\u308c\u3066\u3044\u305f\u4e0d\u6b63\u4f1a\u8a08\u306e\u5185\u5bb9\u628a\u63e1\u3068\u4fee\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #3b7960;\">\u2461<\/span>\u3000\u305d\u306e\u4ed6\u306e\u9805\u76ee\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 75px;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306a\u3069<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3b7960;\">\uff08\uff12\uff09<\/span>\u3000\u89aa\u4f1a\u793e\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3b7960;\">\uff08\uff13\uff09<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3b7960;\">\uff08\uff14\uff09<\/span>\u3000\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306e\u691c\u8a0e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u5b50\u4f1a\u793e\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5b50\u4f1a\u793e\u3067\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u4e0d\u6b63\u306e\u5185\u5bb9\u3092\u9069\u5207\u306b\u628a\u63e1\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u5f53\u8a72\u4e0d\u6b63\u304c\u4ed6\u306e\u9805\u76ee\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u628a\u63e1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3084\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u518d\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5b50\u4f1a\u793e\u3067\u884c\u308f\u308c\u3066\u3044\u305f\u4e0d\u6b63\u4f1a\u8a08\u306e\u5185\u5bb9\u628a\u63e1\u3068\u4fee\u6b63<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u3067\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u5f53\u8a72\u5b50\u4f1a\u793e\u3067\u884c\u308f\u308c\u3066\u3044\u305f\u4e0d\u6b63\u306e\u5185\u5bb9\u3092\u8a73\u7d30\u306b\u628a\u63e1\u3057\u3001\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u610f\u56f3\u7684\u306b\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u58f2\u4e0a\u9ad8\u306e\u904e\u5927\u8a08\u4e0a\u3084\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u672a\u8a08\u4e0a\u306b\u3088\u308b\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5de5\u4e8b\u9032\u6357\u5ea6\u306e\u8a08\u7b97\u3068\u3057\u3066\u5de5\u4e8b\u539f\u4fa1\u6bd4\u4f8b\u6cd5\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u5897\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5909\u66f4\u524d\u306b\u6bd4\u3079\u3066\u9032\u6357\u5ea6\u304c\u4f4e\u304f\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u58f2\u4e0a\u9ad8\u304c\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08<strong>\u3010\u8868\uff11\u3011<\/strong>\u53c2\u7167\uff09\u3002\u307e\u305f\u3001\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u304c\u5de5\u4e8b\u53ce\u76ca\u7dcf\u984d\u3092\u8d85\u904e\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u8868\uff11\u3011\u3000\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u308b\u58f2\u4e0a\u9ad8<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-95763\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-1.png\" alt=\"\u4fee\u6b63\u524d \u4fee\u6b63\u5f8c \u5dee \u984d \u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\uff08\u898b\u7a4d\u308a\uff09 80 120 \u767a\u751f\u539f\u4fa1 60 60 \u5de5\u4e8b\u9032\u6357\u5ea6 75\uff05 50\uff05 \u5de5\u4e8b\u53ce\u76ca\u7dcf\u984d 100 100 \u8a08\u4e0a\u3055\u308c\u308b\u58f2\u4e0a\u9ad8 75 50 -25 \u30fb\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u304c\u9069\u5207\u306b\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u58f2\u4e0a\u9ad8\u304c25\u904e\u5927\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u3068\u306a\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u4fee\u6b63\u5f8c\u306e\u58f2\u4e0a\u9ad8\u306f50\u3001\u58f2\u4e0a\u539f\u4fa1\u306f60\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u25b310 \u3068\u306a\u308b\u3002 \u30fb\u898b\u7a4d\u308a\u4fee\u6b63\u5f8c\u306e\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\uff08120\uff09\u304c\u5de5\u4e8b\u53ce\u76ca\u7dcf\u984d\uff08100\uff09\u3092\u4e0a\u56de\u308a20 \u306e\u640d\u5931\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002\u3046\u3061\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3067\u25b310 \u304c\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u5dee\u984d10 \u306e\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\" width=\"546\" height=\"439\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-1.png 780w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-1-300x241.png 300w\" sizes=\"(max-width: 546px) 100vw, 546px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u58f2\u4e0a\u9ad8\u304c\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3084\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u3042\u3048\u3066\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4e0d\u6b63\u306a\u51e6\u7406\u3067\u3042\u308a\u6b63\u3057\u304f\u4fee\u6b63\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2460\u300c\u5de5\u4e8b\u5951\u7d04\u306e\u53ce\u76ca\u8a8d\u8b58\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article\/\" target=\"_blank\">\u3010\u7b2c17\u56de\u3011\u3000\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2460\u3000\u300c\u5de5\u4e8b\u5951\u7d04\u306e\u53ce\u76ca\u8a8d\u8b58\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c18\u56de\u3011\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2461\u300c\u5951\u7d04\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-2\/\" target=\"_blank\">\u3010\u7b2c18\u56de\u3011\u3000\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2461\u3000\u300c\u5951\u7d04\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c19\u56de\u3011\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2462\u300c\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-3\/\" target=\"_blank\">\u3010\u7b2c19\u56de\u3011\u3000\u5de5\u4e8b\u5951\u7d04\u4f1a\u8a08\u2462\u3000\u300c\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u305d\u306e\u4ed6\u306e\u9805\u76ee\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u76f4\u63a5\u7684\u306b\u4e0d\u6b63\u3092\u884c\u3063\u3066\u3044\u305f\u9805\u76ee\u306e\u4fee\u6b63\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u9805\u76ee\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3082\u628a\u63e1\u3057\u9069\u5207\u306b\u4fee\u6b63\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0d\u6b63\u306b\u3088\u308a\u8d64\u5b57\u6c7a\u7b97\u3060\u3063\u305f\u3082\u306e\u3092\u9ed2\u5b57\u306b\u898b\u305b\u304b\u3051\u3066\u3044\u305f\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u5146\u5019\u304c\u8b58\u5225\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4fee\u6b63\u3055\u308c\u305f\u5f8c\u306e\u72b6\u614b\u3067\u518d\u691c\u8a0e\u3092\u884c\u3044\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9ed2\u5b57\u3092\u8d64\u5b57\u306b\u4fee\u6b63\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u591a\u984d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u304a\u3051\u308b\u4f01\u696d\u5206\u985e\u306e\u5909\u66f4\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u691c\u8a0e\u306e\u7d50\u679c\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u304c\u6e1b\u5c11\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c20\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2460\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u640d\u5931\u306e\u65e9\u671f\u8a08\u4e0a\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article\/\" target=\"_blank\">\u3010\u7b2c20\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2460\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2461\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u2500\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u307e\u3067\u306e\u6d41\u308c\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-2\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2461\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2462\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d\u2500\u4f7f\u7528\u4fa1\u5024 vs \u6b63\u5473\u58f2\u5374\u4fa1\u984d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-3\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2462\u3000\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c80\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2463\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-34\/\" target=\"_blank\">\u3010\u7b2c80\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2463\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c81\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2464\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-35\/\" target=\"_blank\">\u3010\u7b2c81\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2464\u3000\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c82\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2465\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-36\/\" target=\"_blank\">\u3010\u7b2c82\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2465\u3000\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/\" target=\"_blank\">\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c33\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-26\/\" target=\"_blank\">\u3010\u7b2c33\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c34\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-27\/\" target=\"_blank\">\u3010\u7b2c34\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c73\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-32\/\" target=\"_blank\">\u3010\u7b2c73\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u3000\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c74\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-33\/\" target=\"_blank\">\u3010\u7b2c74\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u3000\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u89aa\u4f1a\u793e\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u304c\u4fee\u6b63\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u89aa\u4f1a\u793e\u306e\u5358\u4f53\u6c7a\u7b97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u682a\u5f0f\u306f\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9617\uff09\u304c\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\u306b\u3088\u308a\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3068\u304d\u306f\u3001\u76f8\u5f53\u306e\u6e1b\u984d\u3092\u884c\u3044\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\uff08\u6e1b\u640d\u51e6\u7406\uff09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9621\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-88767 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-1.png\" alt=\"\" width=\"650\" height=\"250\" \/><\/a><\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001B\u793e\u306b\u304a\u3044\u3066\u4e0d\u6b63\u304c\u767a\u899a\u3057\u3001\u6b63\u3057\u3044\u6c7a\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u50b5\u52d9\u8d85\u904e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001B\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u304a\u308a\u3001\u50b5\u52d9\u8d85\u904e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5b9f\u8cea\u4fa1\u984d\u306f\u30bc\u30ed\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u8ca1\u653f\u72b6\u614b\u306e\u56de\u5fa9\u306e\u898b\u8fbc\u307f\u304c\u4e0d\u660e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001A\u793e\u306fB\u793e\u682a\u5f0f\u53d6\u5f97\u539f\u4fa1\u5168\u984d\u306e\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-6\/\" target=\"_blank\">\u3010\u7b2c49\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-7\/\" target=\"_blank\">\u3010\u7b2c50\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-8\/\" target=\"_blank\">\u3010\u7b2c51\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u304c\u4fee\u6b63\u3055\u308c\u305f\u5834\u5408\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u790e\u3068\u306a\u308b\u5b50\u4f1a\u793e\u8ca1\u52d9\u8af8\u8868\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u306e\u4e0d\u6b63\u304c\u767a\u899a\u3057\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u304c\u4fee\u6b63\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u790e\u3068\u306a\u308b\u5b50\u4f1a\u793e\u8ca1\u52d9\u8af8\u8868\u304c\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u305d\u308c\u3092\u3082\u3068\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u6e1b\u640d\u51e6\u7406\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u7c3f\u4fa1\u304c\u9023\u7d50\u4e0a\u306e\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u306e\u89aa\u4f1a\u793e\u6301\u5206\u984d\u3068\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u3068\u306e\u5408\u8a08\u984d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u53d6\u5f97\u6642\u306b\u898b\u8fbc\u307e\u308c\u305f\u8d85\u904e\u53ce\u76ca\u529b\u7b49\u306e\u6e1b\u5c11\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u7c3f\u4fa1\u3068\u3001\u9023\u7d50\u4e0a\u306e\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u306e\u89aa\u4f1a\u793e\u6301\u5206\u984d\u3068\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u3068\u306e\u5408\u8a08\u984d\u3068\u306e\u5dee\u984d\u306e\u3046\u3061\u3001\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u308c\u3093\u7d14\u501f\u65b9\u6b8b\u9ad8\u304b\u3089\u63a7\u9664\u3057\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306e\u308c\u3093\u511f\u5374\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd 32\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-88785 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-3.png\" alt=\"\" width=\"650\" height=\"425\" \/><\/a><\/p>\n<p>A\u793e\u3067\u306fB\u793e\u682a\u5f0f\u53d6\u5f97\u539f\u4fa1\u5168\u984d\u306e\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u9023\u7d50\u4e0aB\u793e\u306b\u4fc2\u308b\u306e\u308c\u3093\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff15\u3000\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u4e0d\u6b63\u306e\u4fee\u6b63\u304c\u91cd\u8981\u306a\u4e8b\u9805\u306e\u5909\u66f4\u306b\u5f53\u305f\u308b\u5834\u5408\u306b\u306f\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u904e\u53bb\u304b\u3089\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u3092\u4fee\u6b63\u518d\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e9621\u9805\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u5f53\u8a72\u5f71\u97ff\u3092\u524d\u671f\u640d\u76ca\u4fee\u6b63\u3068\u3057\u3066\u767a\u899a\u3057\u305f\u671f\u306e\u7279\u5225\u640d\u5931\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u91cd\u8981\u306a\u4e8b\u9805\u306e\u5909\u66f4\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u3092\u5f53\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3059\u308b\u6bd4\u8f03\u60c5\u5831\u306e\u4e2d\u3067\u524d\u671f\u6570\u5024\u3092\u4fee\u6b63\u518d\u8868\u793a\u3059\u308b\u3053\u3068\u3060\u3051\u3067\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u5834\u4f1a\u793e\u3067\u306f\u4e0d\u6b63\u306e\u5f71\u97ff\u304c\u91cd\u8981\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u300cA\u793e\u3068\u3057\u3066\u3082\u5f53\u8a72\u4e0d\u6b63\u306b\u3088\u308b\u5f71\u97ff\u304c\u5927\u304d\u304f\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u3092\u4fee\u6b63\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br \/>\n\uff5e\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u6b63\u767a\u899a\u306e\u5834\u5408\uff5e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-95109\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-2.png\" alt=\"\" width=\"622\" height=\"533\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-2.png 888w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/kaikei-jisho5-2-300x257.png 300w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/a><\/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>\u3010\u53c2\u8003\u3011<br \/>\n\u30fb\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/newsj\/14\/singi\/f-20020809-1\/f-20020809c.pdf#page=20\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p>\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf\" target=\"_blank\">\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015\/zeikouka_2015_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p>\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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>A\u793e\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u5efa\u8a2d\u4f1a\u793e\u3067\u3042\u308b\u30022016\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u5b50\u4f1a\u793e\u3067\u3042\u308bB\u793e\u3067\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u9023\u3057\u305f\u4e0d\u6b63\u304c\u767a\u899a\u3057\u305f\u3002\u8a73\u7d30\u306a\u8abf\u67fb\u306b\u3088\u308a\u30012014\u5e74\uff13\u6708\u671f\u3088\u308a\u3001\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u610f\u56f3\u7684\u306b\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u306e\u898b\u7a4d\u308a\u5909\u66f4\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u58f2\u4e0a\u9ad8\u306e\u904e\u5927\u8a08\u4e0a\u3084\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u672a\u8a08\u4e0a\u306b\u3088\u308b\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\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":[178,167,182,290],"tags":[114,550,429,530,373,356,159],"backnumber":[1844],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 00:40:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95027"}],"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=95027"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95027\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=95027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=95027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=95027"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=95027"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=95027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}