{"id":95283,"date":"2016-06-09T10:13:26","date_gmt":"2016-06-09T01:13:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=95283"},"modified":"2016-06-08T10:22:14","modified_gmt":"2016-06-08T01:22:14","slug":"accounting-article-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-46\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c116\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2463\u300c\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c116\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2463<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#2f4f4f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong><span style=\"color: #2f4f4f;\">\uff3b\u3053\u308c\u307e\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3053\u3061\u3089\uff3d<\/span><\/strong><\/p>\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\u7b2c105\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-39\/\" target=\"_blank\">\u3010\u7b2c105\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\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\u7b2c106\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-40\/\" target=\"_blank\">\u3010\u7b2c106\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u5f53\u91d1\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\u7b2c115\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2462\u300c\u5de5\u5834\u9589\u9396\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-39\/\" target=\"_blank\">\u3010\u7b2c115\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2462\u300c\u5de5\u5834\u9589\u9396\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<\/ul>\n<\/div>\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>\u5f53\u793e\u306f\u3001\u5f53\u671f\u4ee5\u524d\u306b\u8ca9\u58f2\u6e08\u307f\u306e\u88fd\u54c1\u304c\u5b89\u5168\u4e0a\u306e\u554f\u984c\u3092\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u81ea\u4e3b\u7684\u306b\u88fd\u54c1\u306e\u56de\u53ce\u3092\u884c\u3046\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u5f53\u671f\u4ee5\u524d\u306b\u8ca9\u58f2\u6e08\u307f\u306e\u88fd\u54c1\u306b\u5b89\u5168\u4e0a\u306e\u554f\u984c\u7b49\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u3092\u539f\u56e0\u3068\u3057\u3066\u3001\u5c06\u6765\u5f53\u8a72\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u305d\u306e\u91d1\u984d\u3092\u8ca9\u58f2\u6570\u91cf\u3084\u904e\u53bb\u306e\u7d4c\u9a13\u7b49\u306b\u57fa\u3065\u304d\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u521d\u306e\u88fd\u54c1\u306e\u8ca9\u58f2\u304c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\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:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>X0\u5e74\uff14\u6708\u3001\u5f53\u793e\u306f\u88fd\u54c1A\u3092\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\u306b10\u4e07\u53f0\u8ca9\u58f2\u3057\u305f\uff0810\u4e07\u53f0\u306e\u3046\u3061\u88fd\u9020\u30ed\u30c3\u30c8No.100\u306e\u88fd\u54c1\u304c\uff11\u4e07\u53f0\u542b\u307e\u308c\u3066\u3044\u305f\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li>X2\u5e74\uff13\u6708\u3001X0\u5e74\uff14\u6708\u306b\u8ca9\u58f2\u3057\u305f\u88fd\u54c1A\u306e\u3046\u3061\u30ed\u30c3\u30c8No.100\u306e\u88fd\u54c1\u306b\u3064\u3044\u3066\u5f53\u521d\u306e\u8a2d\u8a08\u30fb\u4ed5\u69d8\u3067\u306f\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u8981\u56e0\u306b\u3088\u308a\u3001\u4e8b\u5f8c\u7684\u306b\u5b89\u5168\u4e0a\u306e\u554f\u984c\u304c\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u3053\u306e\u7d50\u679c\u3092\u53d7\u3051\u3066\u3001\u5f53\u793e\u306f\u88fd\u54c1A\u306e\u81ea\u4e3b\u56de\u53ce\u3092\u6c7a\u5b9a\u3057\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u30ea\u30b3\u30fc\u30eb\u5bfe\u5fdc\u8cbb\u7528\u306f\u3001\u904e\u53bb\u306e\u7d4c\u9a13\u306b\u57fa\u3065\u304d\u88fd\u54c1\uff11\u53f0\u5f53\u308a\uff15\u4e07\u5186\u3068\u898b\u7a4d\u3082\u3089\u308c\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u88fd\u54c1\u306e\u56de\u53ce\u306b\u3064\u3044\u3066\u306f\u3001X2\u5e74\uff14\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 12px;\">\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08X2\u5e74\uff13\u6708\u6c7a\u7b97\u6642\uff09<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-95284\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac116-1.png\" alt=\"\" width=\"650\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac116-1.png 963w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac116-1-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px; margin-top: -18px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u5f15\u5f53\u91d1\u7e70\u5165\u984d\uff1d\uff08\u88fd\u54c1A\uff0910,000\u53f0\u00d7\uff15\u4e07\u5186<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u3067\u306f\u3001\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e318\uff08\u4ee5\u4e0b\u300c\u6ce8\u89e318\u300d\u3068\u3044\u3046\uff09\u306b\u305d\u306e\u8a08\u4e0a\u57fa\u6e96\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u53ca\u3073\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u3001\u500b\u5225\u306e\u4f1a\u8a08\u4e8b\u8c61\u7b49\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u57fa\u6e96\u3084\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u7b49\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e8b\u8c61\u306b\u3064\u3044\u3066\u300c\u6ce8\u89e318\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08\u300c\u6ce8\u89e318\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u5c06\u6765\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u305d\u306e\u767a\u751f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u305d\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u305d\u306e\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u76f4\u63a5\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u3061\u3089\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u8981\u4ef6<\/h4>\n<p>\u300c\u6ce8\u89e318\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\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:#5C9291;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u3000\u8ca9\u58f2\u5f8c\u3042\u308b\u7a0b\u5ea6\u306e\u671f\u9593\u304c\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u767a\u899a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\uff08\u8ca9\u58f2\u5f8c\u3059\u3050\u306b\u767a\u899a\u3057\u305f\u4e0d\u5177\u5408\u3067\u3001\u4e00\u90e8\u306e\u88fd\u54c1\u304c\u5f53\u521d\u306e\u8a2d\u8a08\u30fb\u4ed5\u69d8\u901a\u308a\u306b\u6a5f\u80fd\u3057\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5f53\u521d\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u9069\u5207\u6027\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2171\uff09<\/strong><\/span>\u3000\u5f15\u5f53\u91d1\u306e\u5bfe\u8c61\u304c\u6765\u671f\u4ee5\u964d\u306b\u751f\u3058\u308b\u8cbb\u7528\u53c8\u306f\u640d\u5931\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2172\uff09<\/strong><\/span>\u3000\u5f53\u521d\u306e\u8a2d\u8a08\u30fb\u4ed5\u69d8\u3067\u306f\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3088\u3046\u306a\u8981\u56e0\u306b\u3088\u308a\u3001\u4e8b\u5f8c\u7684\u306b\u5b89\u5168\u4e0a\u306e\u554f\u984c\u7b49\u304c\u5224\u660e\u3057\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2173\uff09<\/strong><\/span>\u3000\u5c06\u6765\u5f53\u8a72\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2174\uff09<\/strong><\/span>\u3000\u305d\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306e\u91d1\u984d\u3092\u8ca9\u58f2\u6570\u91cf\u3084\u904e\u53bb\u306e\u7d4c\u9a13\u7b49\u306b\u57fa\u3065\u304d\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000X2\u5e74\uff13\u6708\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5f53\u521d\u306e\u8ca9\u58f2\u304b\u3089\uff12\u5e74\u8fd1\u304f\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8ca9\u58f2\u5f8c\u3042\u308b\u7a0b\u5ea6\u306e\u671f\u9593\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u30ea\u30b3\u30fc\u30eb\u306e\u767a\u751f\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u5b89\u5168\u4e0a\u306e\u4e0d\u5177\u5408\u3082\u5f53\u521d\u306e\u8a2d\u8a08\u30fb\u4ed5\u69d8\u3067\u306f\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u8981\u56e0\u306b\u3088\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u3001X0\u5e74\uff14\u6708\u671f\u306e\u88fd\u54c1A\uff08\u88fd\u9020\u30ed\u30c3\u30c8No.100\uff09\u306e\u8ca9\u58f2\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u30ea\u30b3\u30fc\u30eb\u306f\u300c\u5f53\u793e\u304c\u904e\u53bb\u306b\u884c\u3063\u305f\u88fd\u54c1A\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u300d\u3068\u3044\u3046\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u88fd\u54c1\u306e\u56de\u53ce\u306f\u6765\u671f\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u3001\u5f53\u8a72\u30ea\u30b3\u30fc\u30eb\u306b\u4fc2\u308b\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306f\u3001\u5c06\u6765\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001A\u793e\u306f\u81ea\u4e3b\u56de\u53ce\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5c06\u6765\u5f53\u8a72\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u305d\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306e\u91d1\u984d\u3092\u904e\u53bb\u306e\u7d4c\u9a13\u304b\u3089\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001A\u793e\u306f\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u6b21\u56de\u306f\u3001\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3046\u3061\u3001\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u30fb\u540c\u6ce8\u89e3<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff13\u53f7\u300c\u6211\u304c\u56fd\u306e\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u7814\u7a76\u8cc7\u6599\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/li>\n<\/ul>\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>\u3014\uff31\u3015<br \/>\n\u5f53\u793e\u306f\u3001\u5f53\u671f\u4ee5\u524d\u306b\u8ca9\u58f2\u6e08\u307f\u306e\u88fd\u54c1\u304c\u5b89\u5168\u4e0a\u306e\u554f\u984c\u3092\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u81ea\u4e3b\u7684\u306b\u88fd\u54c1\u306e\u56de\u53ce\u3092\u884c\u3046\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[429],"backnumber":[1847],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:31:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95283"}],"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=95283"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95283\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=95283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=95283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=95283"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=95283"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=95283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}