{"id":95301,"date":"2016-06-16T10:13:55","date_gmt":"2016-06-16T01:13:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=95301"},"modified":"2016-06-15T15:56:58","modified_gmt":"2016-06-15T06:56:58","slug":"accounting-article-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-47\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c117\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2464\u300c\u8a34\u8a1f\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\u7b2c117\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2464<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8a34\u8a1f\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<li><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-46\/\" target=\"_blank\">\u3010\u7b2c116\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2463\u300c\u30ea\u30b3\u30fc\u30eb\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\u304cB\u88fd\u54c1\u3092\u88fd\u9020\u3059\u308b\u306e\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u6280\u8853\u306b\u3064\u3044\u3066\u3001\u7279\u8a31\u6a29\u306e\u4fb5\u5bb3\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u30e9\u30a4\u30d0\u30eb\u4f01\u696d\u306eC\u793e\u306b\u3088\u308a\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\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>\u8a34\u8a1f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u8a34\u8a1f\u640d\u5931\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u305d\u306e\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\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>X2\u5e74\uff13\u6708\u3001\u5f53\u793e\u306f\u7279\u8a31\u6a29\u306e\u4fb5\u5bb3\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u30e9\u30a4\u30d0\u30eb\u4f01\u696d\u306eC\u793e\u306b\u3088\u308a\u63d0\u8a34\u3055\u308c\u305f\u3002\u5f53\u793e\u306f\u3001\u8a34\u3048\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u6280\u8853\u304c\u5f53\u793e\u72ec\u81ea\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u3001\u6557\u8a34\u3059\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u306a\u304a\u3001C\u793e\u306e\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u984d\u306f5,000\u767e\u4e07\u5186\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>X3\u5e74\uff13\u6708\u3001\u7b2c\uff11\u5be9\u3067\u5730\u65b9\u88c1\u5224\u6240\u306f\u3001C\u793e\u306e\u8acb\u6c42\u3092\u5168\u9762\u7684\u306b\u8a8d\u3081\u308b\u5224\u6c7a\u3092\u4e0b\u3057\u305f\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u3092\u53d7\u3051\u3066\u3001\u5f53\u793e\u306f\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u306a\u304a\u3001\u5404\u671f\u306b\u304a\u3051\u308b\u5f53\u793e\u306e\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u9867\u554f\u5f01\u8b77\u58eb\u306e\u898b\u89e3\u3092\u3075\u307e\u3048\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5408\u7406\u7684\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u3059\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>\u4e8b\u4ef6\u306e\u6982\u8981\u3001\u76f8\u624b\u65b9\u7b49\u53ca\u3073\u640d\u984d\u8ce0\u511f\u984d\u7b49\u306b\u3064\u3044\u3066\u3001\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\uff08\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f358-1\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08X3\u5e74\uff13\u6708\u6c7a\u7b97\u6642\uff09<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-95304\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac117-1.png\" alt=\"\" width=\"946\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac117-1.png 946w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/basic-ac117-1-300x14.png 300w\" sizes=\"(max-width: 946px) 100vw, 946px\" \/><\/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>\u306a\u304a\u3001\u767a\u751f\u306e\u53ef\u80fd\u6027\u306e\u4f4e\u3044\u4fc2\u4e89\u4e8b\u4ef6\u306b\u4fc2\u308b\u8ce0\u511f\u7fa9\u52d9\u7b49\u306e\u73fe\u5b9f\u306b\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u5f53\u8a72\u4e8b\u4ef6\u306e\u6982\u8981\u53ca\u3073\u76f8\u624b\u65b9\u7b49\u3092\u793a\u3057\u3001\u305d\u306e\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c58\u6761\u3001\u540c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3 58-1\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u8981\u4ef6<\/h4>\n<p>\u4f1a\u8a08\u4e0a\u3001\u300c\u6ce8\u89e318\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u4e0a\u8981\u4ef6\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\u4fc2\u4e89\u4e8b\u4ef6\u306b\u4fc2\u308b\u8ce0\u511f\u7fa9\u52d9\u3092\u672a\u3060\u5c65\u884c\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2171\uff09<\/strong><\/span>\u3000\u8a34\u8a1f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2172\uff09<\/strong><\/span>\u3000\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px; padding-left: 15px;\">\uff08\u4f8b\uff09 \u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u307e\u3067\u306b\u6557\u8a34\u53c8\u306f\u652f\u6255\u3092\u4f34\u3046\u548c\u89e3\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u88c1\u5224\u306e\u3044\u305a\u308c\u304b\u306e\u6bb5\u968e\u3067\u6557\u8a34\u3057\u3001\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 6px;\"><span style=\"color: #5c9291;\"><strong>\uff08\u2173\uff09<\/strong><\/span>\u3000\u8a34\u8a1f\u640d\u5931\u984d\u3092\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>\u88c1\u5224\u306e\u5224\u6c7a\u304c\u78ba\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u548c\u89e3\u3082\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u5f53\u7136\u306a\u304c\u3089\u5f53\u793e\u306f\u3001\u672a\u3060\u8ce0\u511f\u91d1\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8a34\u8a1f\u306f\u5f53\u793e\u306e\u88fd\u54c1B\u306e\u88fd\u9020\u6280\u8853\u306b\u3064\u3044\u3066\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001X2\u5e74\uff13\u6708\u6c7a\u7b97\u6642\u70b9\u3067\u306f\u3001\u5f53\u793e\u306f\u3001\u6557\u8a34\u3057\u640d\u5931\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u984d\u304c5,000\u767e\u4e07\u5186\u3067\u3042\u308b\u306e\u3067\u3001\u4e00\u822c\u7684\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u306f\u8003\u3048\u3089\u308c\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000X3\u5e74\uff13\u6708\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>X3\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u6642\u70b9\u3067\u3001\u5f53\u793e\u306f\u7b2c\uff11\u5be9\u3067\u6557\u8a34\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5224\u6c7a\u306e\u5185\u5bb9\u304b\u3089\u8a34\u8a1f\u640d\u5931\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\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:#fff9f9;color:#000000;border-color:#A03731;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08\u88dc\u8db3\uff09<\/strong><\/p>\n<p style=\"padding-left: 15px;\">\u8a34\u8a1f\u306e\u524d\u63d0\u3068\u306a\u308b\u4e8b\u5b9f\u95a2\u4fc2\u304c\u4ed6\u306e\u8a34\u8a1f\u3068\u540c\u4e00\u3067\u3042\u308b\u3053\u3068\u306f\u5c11\u306a\u304f\u3001\u305d\u306e\u9032\u884c\u72b6\u6cc1\u3082\u69d8\u3005\u3067\u3059\u304c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u307e\u3067\u306b\u6557\u8a34\u53c8\u306f\u652f\u6255\u3092\u4f34\u3046\u548c\u89e3\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u88c1\u5224\u306e\u3044\u305a\u308c\u304b\u306e\u6bb5\u968e\u3067\u6557\u8a34\u3057\u3001\u8a34\u8a1f\u640d\u5931\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/common\/law\/kaiji\/04.pdf\" target=\"_blank\">\u540c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a><\/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<span style=\"color: #b22222;\">\u203b\uff17\u6708\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f1a\u8a08\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/span><\/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\u304cB\u88fd\u54c1\u3092\u88fd\u9020\u3059\u308b\u306e\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u6280\u8853\u306b\u3064\u3044\u3066\u3001\u7279\u8a31\u6a29\u306e\u4fb5\u5bb3\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u30e9\u30a4\u30d0\u30eb\u4f01\u696d\u306eC\u793e\u306b\u3088\u308a\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\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":[178,167,182,290,232],"tags":[429],"backnumber":[1848],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 02:24:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95301"}],"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=95301"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/95301\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=95301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=95301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=95301"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=95301"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=95301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}