{"id":9725,"date":"2013-03-07T10:08:48","date_gmt":"2013-03-07T01:08:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=9725"},"modified":"2013-05-02T11:34:23","modified_gmt":"2013-05-02T02:34:23","slug":"financial-accounting-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article\/","title":{"rendered":"\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u9069\u7528\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3053\u308c\u3089\u306e\u6982\u8981\u3092\u8ff0\u3079\u3066\u304a\u308a\u3001\u9069\u7528\u5fd8\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u610f\u898b\u306b\u308f\u305f\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u4fc2\u308b\u53d6\u6271\u3044<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/accounting_standards\/\" target=\"_blank\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/implementation_guidance\/11_20.jsp\" target=\"_blank\">\u4e00\u5b9a\u306e\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u4fc2\u308b\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/implementation_guidance\/21_30.jsp\" target=\"_blank\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c22\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2463\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/practical_solution\/11_20.jsp\" target=\"_blank\">\u6295\u8cc7\u4e8b\u696d\u7d44\u5408\u306b\u5bfe\u3059\u308b\u652f\u914d\u529b\u57fa\u6e96\u53ca\u3073\u5f71\u97ff\u529b\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c20\u53f7\uff09<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/accounting_standards\/\" target=\"_blank\">\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c26\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/implementation_guidance\/\" target=\"_blank\">\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c25\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308bQ&amp;A\uff08Q15\u306e\u8ffd\u52a0\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2463\u3000\u5e74\u91d1\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #993300;\">\uff08\u53c2\u8003\uff09\u3000<\/span>\u5e73\u621024\u5e7412\u670825\u65e5\u3001\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u5e74\u91d1\u6570\u7406\u4eba\u4f1a\u3068\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u4f1a\u304b\u3089\u300c<a title=\"JSCPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jscpa.or.jp\/database\/account\/index.html\" target=\"_blank\">\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6570\u7406\u5b9f\u52d9\u57fa\u6e96\u300d\u53ca\u3073\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6570\u7406\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u5e73\u621024\u5e7412\u670821\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u76e3\u67fb\u90e8\u4f1a\u306f\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/24\/sonota\/20121221-4.html\" target=\"_blank\">\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u30ea\u30b9\u30af\u5bfe\u5fdc\u57fa\u6e96\uff08\u4eee\u79f0\uff09\u306e\u8a2d\u5b9a\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<br \/>\n\u540c\u516c\u958b\u8349\u6848\u306f\u5e73\u621026\u5e74\uff13\u6708\u6c7a\u7b97\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u76e3\u67fb\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u3042\u308b\u306e\u3067\u3001\u672c\u7a3f\u306b\u306f\u542b\u3081\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621025\u5e74\uff11\u670811\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c<a title=\"ASBJ\/FASF\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/bc_revise_2012ed\/\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d\u53ca\u3073\u95a2\u9023\u3059\u308b\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<br \/>\n\u540c\u516c\u958b\u8349\u6848\u306f\u3001\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u3068\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u7a3f\u306b\u306f\u542b\u3081\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u4fc2\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u5236\u5ea6\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u306b\u4fc2\u308b\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u3000\u4e09\u300d\u306b\u5b9a\u3081\u3089\u308c\u308b\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306e\u53d6\u6271\u3044\u3092\u4e00\u90e8\u898b\u76f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u8005\u53ca\u3073\u5f53\u8a72\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u63a8\u5b9a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5f53\u8a72\u53d6\u6271\u3044\u3092\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u3067\u5b9a\u3081\u308b\u3053\u3068\u3068\u3057\u3001\u307e\u305f\u3001\u5f53\u8a72\u53d6\u6271\u3044\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u8005\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u95a2\u9023\u3057\u3066\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u6ce811\uff0d2\u3001\u6ce816\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306b\u3088\u308a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4f01\u696d\u306f\u3001\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u306a\u308b\u306e\u3067\u3001\u4e8b\u696d\u4f1a\u793e\u5168\u822c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u9023\u7d50\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u4f01\u696d\u306e\u660e\u78ba\u5316<\/strong><\/h4>\n<p>\u5546\u6cd5\u4e0a\u306e\u533f\u540d\u7d44\u5408\u51fa\u8cc7\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u8005\u53ca\u3073\u533f\u540d\u7d44\u5408\u304c\u3001\u3044\u305a\u308c\u3082\u533f\u540d\u7d44\u5408\u54e1\u306e\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u533f\u540d\u7d44\u5408\u306e\u4e8b\u696d\u3092\u542b\u3080\u55b6\u696d\u8005\u306e\u640d\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u304c\u533f\u540d\u7d44\u5408\u54e1\u306b\u5e30\u5c5e\u3059\u308b\u3088\u3046\u306a\u3068\u304d\u306f\u3001\u55b6\u696d\u8005\u3067\u306f\u306a\u304f\u533f\u540d\u7d44\u5408\u81ea\u4f53\u3092\u9023\u7d50\u306e\u7bc4\u56f2\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u300c\u6295\u8cc7\u4e8b\u696d\u7d44\u5408\u306b\u5bfe\u3059\u308b\u652f\u914d\u529b\u57fa\u6e96\u53ca\u3073\u5f71\u97ff\u529b\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c20\u53f7\uff09Q1\u306eA3\uff09\u3002<\/p>\n<h4><strong>\uff13\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9644\uff0d4\uff081\uff09\u3002\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9644\uff0d4\uff083\uff09\u3001\uff084\uff09\u53ca\u3073\uff085\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u306e\u6539\u6b63\u70b9<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u53ca\u3073\u672a\u8a8d\u8b58\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u51e6\u7406\u65b9\u6cd5<\/strong><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u2460\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u306e\u53d6\u6271\u3044<\/strong><br \/>\n\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u53ca\u3073\u672a\u8a8d\u8b58\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u3092\u3001\u7a0e\u52b9\u679c\u3092\u8abf\u6574\u306e\u4e0a\u3067\uff08\u9023\u7d50\uff09\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff09\u3067\u8a8d\u8b58\u3057\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9624\u300125\uff09\u3001\u7a4d\u7acb\u72b6\u6cc1\u3092\u793a\u3059\u984d\u3092\u305d\u306e\u307e\u307e\u8ca0\u50b5\uff08\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\uff09\u53c8\u306f\u8cc7\u7523\uff08\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8cc7\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9613\uff09\u3002<br \/>\n<strong>\u2461\u3000\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff08\u53c8\u306f\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u4e0a\u3067\u306e\u53d6\u6271\u3044<\/strong><br \/>\n\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u53ca\u3073\u672a\u8a8d\u8b58\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u8cbb\u7528\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u5f93\u6765\u3068\u540c\u69d8\u306b\u3001\u5e73\u5747\u6b8b\u5b58\u52e4\u52d9\u671f\u9593\u4ee5\u5185\u306e\u4e00\u5b9a\u306e\u5e74\u6570\u3067\u898f\u5247\u7684\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u53ca\u3073\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u5f53\u671f\u767a\u751f\u984d\u306e\u3046\u3061\u3001\u8cbb\u7528\u51e6\u7406\u3055\u308c\u306a\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3057\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u53ca\u3073\u672a\u8a8d\u8b58\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u3046\u3061\u3001\u5f53\u671f\u306b\u8cbb\u7528\u51e6\u7406\u3055\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u8abf\u6574\uff08\u7d44\u66ff\u8abf\u6574\uff09\u3092\u884c\u3046\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9615\uff09\u3002<br \/>\n<strong>\u2462\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/strong><br \/>\n\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u9762\u306e\u9593\u3001\u4e0a\u8a18\u306e\u300c\u2460\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u306e\u53d6\u6271\u3044\u300d\u53ca\u3073\u300c\u2461\u305f\u3060\u3057\u66f8\u304d\u300d\u306e\u6539\u6b63\u3092\u9069\u7528\u3057\u306a\u3044\u3067\u3001\u6539\u6b63\u524d\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u53d6\u6271\u3044\u3092\u7d99\u7d9a\u3059\u308b\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9639\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u53ca\u3073\u52e4\u52d9\u8cbb\u7528\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2460 \u9000\u8077\u7d66\u4ed8\u898b\u8fbc\u984d\u306e\u671f\u9593\u5e30\u5c5e\u65b9\u6cd5\u306e\u898b\u76f4\u3057<\/strong><br \/>\n\u9000\u8077\u7d66\u4ed8\u898b\u8fbc\u984d\u306e\u671f\u9593\u5e30\u5c5e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u6b21\u306e\u65b9\u6cd5\u306e\u9078\u629e\u9069\u7528\u3092\u884c\u3046\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9619\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u671f\u9593\u5b9a\u984d\u57fa\u6e96<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u57fa\u6e96\uff08\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306b\u5f93\u3063\u3066\u5404\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u305f\u7d66\u4ed8\u306b\u57fa\u3065\u304d\u898b\u7a4d\u3063\u305f\u984d\u3092\u3001\u9000\u8077\u7d66\u4ed8\u898b\u8fbc\u984d\u306e\u5404\u671f\u306e\u767a\u751f\u984d\u3068\u3059\u308b\u65b9\u6cd5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u3000 \u306a\u304a\u3001\u3053\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408\u3001\u52e4\u52d9\u671f\u9593\u306e\u5f8c\u671f\u306b\u304a\u3051\u308b\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306b\u5f93\u3063\u305f\u7d66\u4ed8\u304c\u3001\u521d\u671f\u3088\u308a\u3082\u8457\u3057\u304f\u9ad8\u3044\u6c34\u6e96\u3068\u306a\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u671f\u9593\u306e\u7d66\u4ed8\u304c\u5747\u7b49\u306b\u751f\u3058\u308b\u3068\u307f\u306a\u3057\u3066\u88dc\u6b63\u3057\u305f\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><strong>\u2461\u3000\u5272\u5f15\u7387\u306e\u898b\u76f4\u3057<\/strong><br \/>\n\u5272\u5f15\u7387\u306f\u3001\u9000\u8077\u7d66\u4ed8\u652f\u6255\u3044\u3054\u3068\u306e\u652f\u6255\u898b\u8fbc\u671f\u9593\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4f8b\u3048\u3070\u3001\u9000\u8077\u7d66\u4ed8\u306e\u652f\u6255\u898b\u8fbc\u671f\u9593\u53ca\u3073\u652f\u6255\u898b\u8fbc\u671f\u9593\u3054\u3068\u306e\u91d1\u984d\u3092\u53cd\u6620\u3057\u305f\u5358\u4e00\u306e\u52a0\u91cd\u5e73\u5747\u5272\u5f15\u7387\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u3084\u3001\u9000\u8077\u7d66\u4ed8\u306e\u652f\u6255\u898b\u8fbc\u671f\u9593\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u8907\u6570\u306e\u5272\u5f15\u7387\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u304c\u542b\u307e\u308c\u308b\uff08\u9000\u8077\u7d66\u4ed8\u9069\u7528\u6307\u91dd24\uff09\u3002<br \/>\n<strong>\u2462\u3000\u4e88\u60f3\u6607\u7d66\u7387\u306e\u898b\u76f4\u3057<\/strong><br \/>\n\u9000\u8077\u7d66\u4ed8\u898b\u8fbc\u984d\u306e\u898b\u7a4d\u308a\u306b\u304a\u3044\u3066\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u9000\u8077\u7d66\u4ed8\u306e\u5909\u52d5\u8981\u56e0\u306b\u306f\u300c\u4e88\u60f3\u3055\u308c\u308b\u300d\u6607\u7d66\u7b49\u304c\u542b\u307e\u308c\u308b\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u6ce85\uff09\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u958b\u793a\u306e\u62e1\u5145<\/strong><\/p>\n<p>\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3084\u5e74\u91d1\u8cc7\u7523\u306e\u5897\u6e1b\u306e\u5185\u8a33\u306a\u3069\u3001\u958b\u793a\u9805\u76ee\u304c\u62e1\u5145\u3055\u308c\u308b\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9630\u3002\u9000\u8077\u7d66\u4ed8\u9069\u7528\u6307\u91dd\u306e\u958b\u793a\u4f8b\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u305d\u306e\u4ed6<\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u306b\u3001\u6b21\u306e\u4e8b\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u2460\u3000\u8907\u6570\u4e8b\u696d\u4e3b\u5236\u5ea6\u306e\u53d6\u6271\u3044\u306e\u898b\u76f4\u3057<br \/>\n\u2461\u3000\u9577\u671f\u671f\u5f85\u904b\u7528\u53ce\u76ca\u7387\u306e\u8003\u3048\u65b9\u306e\u660e\u78ba\u5316<br \/>\n\u2462\u3000\u540d\u79f0\u7b49\u306e\u5909\u66f4<br \/>\n\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u9023\u3059\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308bQ&amp;A\u300dQ15\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3067\u304d\u308b\uff08\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e9634\uff09\u3002<br \/>\n<strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u2015\u9069\u7528\u6642\u671f\u4e00\u89a7\u2015<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/2541kaikei-kijun1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10175 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/2541kaikei-kijun1-1.png\" alt=\"\" width=\"650\" height=\"698\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/2541kaikei-kijun1-1.png 801w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/2541kaikei-kijun1-1-279x300.png 279w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\u00a0\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u9069\u7528\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u308b\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3053\u308c\u3089\u306e\u6982\u8981\u3092\u8ff0\u3079\u3066\u304a\u308a\u3001\u9069\u7528\u5fd8\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232,253,238],"tags":[373,128,138,327],"backnumber":[1684],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 23:21:05","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9725"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=9725"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9725\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=9725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=9725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=9725"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=9725"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=9725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}