{"id":97437,"date":"2016-06-02T11:32:13","date_gmt":"2016-06-02T02:32:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=97437"},"modified":"2016-06-02T11:25:32","modified_gmt":"2016-06-02T02:25:32","slug":"audit-report-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-23\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u76e3\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u610f\u898b\u306e\u76f8\u9055\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u5831\u544a\u66f8\u300d\u3092\u516c\u8868\uff5e\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u8cac\u4efb\u7d4c\u9a13\u8005\u3078\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u5206\u6790\u7d50\u679c\u304c\u660e\u3089\u304b\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u76e3\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u610f\u898b\u306e\u76f8\u9055\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u5831\u544a\u66f8\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u8cac\u4efb\u7d4c\u9a13\u8005\u3078\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u5206\u6790\u7d50\u679c\u304c\u660e\u3089\u304b\u306b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff15\u670830\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u76e3\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u610f\u898b\u306e\u76f8\u9055\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u5831\u544a\u66f8\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\u6587\u306f\u8868\u7d19\u3092\u542b\u3081\u3066124\u30da\u30fc\u30b8\u306b\u308f\u305f\u308b\u5927\u90e8\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u8981\u7d04\u7248\u304c25\u30da\u30fc\u30b8\u306e\u3082\u306e\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\u671f\u304b\u3089\u5e73\u621027\u5e74\uff13\u6708\u671f\u306b\u4fc2\u308b\uff11\u5e74\u9593\u306b\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u8cac\u4efb\u8005\u3068\u3057\u3066\u95a2\u4e0e\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3092\u5bfe\u8c61\u306b\u5b9f\u65bd\u3057\u305f\u30a2\u30f3\u30b1\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u5206\u6790\u3057\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u30a2\u30f3\u30b1\u30fc\u30c8\u5b9f\u65bd\u671f\u9593\uff1a\u5e73\u621027\u5e7410\u670819\u65e5\uff5e11\u6708\uff19\u65e5\uff09\u3002<!--more--><\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8abf\u67fb\u7d50\u679c\uff08\u4e3b\u306a\u3082\u306e\uff09<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u300c\u8981\u7d04\u7248\u300d\u3092\u3082\u3068\u306b\u3057\u3066\u3001\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e0b\u8a18\u306b\u8a18\u8f09\u3057\u305f\u9806\u4f4d\u4ee5\u4e0b\u306e\u56de\u7b54\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u7d04\u7248\u53c8\u306f\u8abf\u67fb\u5831\u544a\u66f8\u672c\u6587\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3067\u306f\u300c\u76e3\u67fb\u4eba\u4ea4\u4ee3\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u5206\u6790\u300d\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u56de\u53ce\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u56de\u53ce\u306e\u72b6\u6cc1\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u300c\u8981\u7d04\u7248\u300d\u2160\u306e\u8868\u2160\u3092\u4e00\u90e8\u4fee\u6b63\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-fuseihokoku1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-97438\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-fuseihokoku1-1.png\" alt=\"\u8abf\u67fb\u5bfe\u8c61\u8005\u6570\t3,033 \t\u4eba\t100\uff05 \u672a\u56de\u7b54\u8005\u6570\t2,115 \t\u4eba\t \u56de\u7b54\u8005\u6570\t918 \t\u4eba\t30.3\uff05 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3px;\"><strong>\u3010\u9806\u4f4d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u9069\u5207\u306a\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u5bfe\u3059\u308b\u7d4c\u55b6\u8005\u7b49\u306e\u610f\u8b58\u306e\u4f4e\u3055<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb51.2\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u7d4c\u9a13\u30fb\u80fd\u529b\u306e\u4e0d\u8db3\uff08\u524d\u56de\u306e\u8abf\u67fb\u306e27.1\uff05\u3088\u308a\u3082\u5897\u52a0\uff09<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb33.7\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3063\u305f\u7d4c\u55b6\u8005\u7b49\u306b\u5bfe\u3059\u308b\u7f70\u5247\u30fb\u5236\u88c1\u306e\u8efd\u3055<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb30.7\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u62c5\u3046\u4eba\u305f\u3061\u306e\u80fd\u529b\u3084\u7d4c\u55b6\u8005\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u6027<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb30.4\uff05<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff12\uff09\u3000\u4e0d\u6b63\u30ea\u30b9\u30af\u5bfe\u5fdc\u57fa\u6e96\u306e\u5f71\u97ff<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9806\u4f4d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u3092\u898b\u9003\u3059\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u306b\u4e00\u5b9a\u306e\u52b9\u679c\u304c\u3042\u308b\u53cd\u9762\u3001\u5fc5\u305a\u3057\u3082\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u306b\u76f4\u63a5\u95a2\u9023\u3057\u306a\u3044\u624b\u7d9a\u3084\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u306a\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u73fe\u5834\u3067\u4f5c\u696d\u8ca0\u8377\u304c\u5897\u5927\u3057\u3066\u3044\u308b\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb35.7\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u5f93\u6765\u304b\u3089\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u304c\u3001\u57fa\u6e96\u3068\u3057\u3066\u5225\u5efa\u3066\u3055\u308c\u305f\u3082\u306e\u304c\u5927\u90e8\u5206\u3067\u3042\u308a\u3001\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u4f59\u308a\u306a\u3044\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb21.9\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u3092\u898b\u9003\u3059\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u306b\u4f59\u308a\u52b9\u679c\u304c\u306a\u3044\u3053\u3068\u306b\u52a0\u3048\u3001\u5fc5\u305a\u3057\u3082\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u306b\u76f4\u63a5\u95a2\u9023\u3057\u306a\u3044\u624b\u7d9a\u3084\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u306a\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u73fe\u5834\u3067\u4f5c\u696d\u8ca0\u8377\u304c\u5897\u5927\u3057\u3066\u3044\u308b\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb21.3\uff05<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff13\uff09\u3000\u8077\u696d\u7684\u61d0\u7591\u5fc3\u306e\u767a\u63ee\u306e\u59a8\u3052\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u8c61\u30fb\u72b6\u6cc1<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9806\u4f4d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u61d0\u7591\u5fc3\u306e\u767a\u63ee\u306b\u3088\u308a\u5b9f\u65bd\u3059\u308b\u8ffd\u52a0\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u3084\u7d4c\u55b6\u8005\u7b49\u3078\u306e\u53b3\u3057\u3044\u8cea\u554f\u306a\u3069\u304c\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\uff08\u306e\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\uff09\u3068\u306e\u95a2\u4fc2\u3092\u58ca\u3057\u3001\u696d\u52d9\u306e\u5186\u6ed1\u306a\u5b9f\u65bd\u306b\u652f\u969c\u3092\u6765\u3059\u3053\u3068\u3092\u5fc3\u914d\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5fc3\u7406<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb26.2\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\u3068\u3057\u3066\u306e\u8077\u696d\u7684\u61d0\u7591\u5fc3\u306e\u767a\u63ee\u306e\u59a8\u3052\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u8c61\u30fb\u72b6\u6cc1\u306f\u306a\u3044\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb24.3\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u61d0\u7591\u5fc3\u306e\u767a\u63ee\u306b\u3088\u308a\u5b9f\u65bd\u3059\u308b\u8ffd\u52a0\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u306a\u3069\u304c\u3001\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u3092\u56f0\u96e3\u306b\u3059\u308b\u3053\u3068\u3092\u5fc3\u914d\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5fc3\u7406<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb22.4\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u76e3\u67fb\u8a08\u753b\u304c\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u304c\u306a\u3044\u3053\u3068\u300d\u306b\u5408\u7406\u7684\u4fdd\u8a3c\u3092\u4e0e\u3048\u308b\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3088\u3046\u306b\u7acb\u6848\u3055\u308c\u308b\u305f\u3081\u3001\u300c\u865a\u507d\u306e\u8868\u793a\u304c\u3042\u308b\u300d\u3053\u3068\u3092\u793a\u5506\u3059\u308b\u72b6\u6cc1\u30fb\u8a3c\u62e0\u3088\u308a\u3082\u300c\u865a\u507d\u306e\u8868\u793a\u304c\u306a\u3044\u300d\u3053\u3068\u3092\u793a\u5506\u3059\u308b\u72b6\u6cc1\u30fb\u8a3c\u62e0\u3092\u91cd\u304f\u898b\u308b\u5fc3\u7406\u7684\u30d0\u30a4\u30a2\u30b9\u304c\uff08\u610f\u8b58\u7684\u30fb\u7121\u610f\u8b58\u3092\u554f\u308f\u305a\uff09\u76e3\u67fb\u4eba\u306b\u304b\u304b\u308b\u3053\u3068\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb21.9\uff05<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff14\uff09\u3000\u53d6\u308a\u7d44\u3080\u3079\u304d\u65bd\u7b56<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9806\u4f4d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u76e3\u67fb\u306e\u5931\u6557\u4e8b\u4f8b\u3084\u76e3\u67fb\u306b\u3088\u308b\u4e0d\u6b63\u767a\u898b\u4e8b\u4f8b\u3092\u4f7f\u3063\u305f\u4e8b\u4f8b\u7814\u4fee\u306a\u3069\u3001\u4e0d\u6b63\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u5b9f\u8df5\u7684\u7814\u4fee\u3092\u884c\u3046\u3053\u3068\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb46.7\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u3042\u3089\u304b\u3058\u3081\u4f59\u88d5\u3092\u6301\u3063\u3066\u8a2d\u5b9a\u3059\u308b\u306a\u3069\u3001\u5f53\u521d\u60f3\u5b9a\u3067\u304d\u306a\u304b\u3063\u305f\u4e0d\u6b63\u30ea\u30b9\u30af\u306e\u9855\u5728\u5316\u7b49\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001\u5341\u5206\u306a\u76e3\u67fb\u671f\u9593\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb44.3\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u76e3\u67fb\u30b9\u30bf\u30c3\u30d5\u306e\u52b4\u50cd\u6642\u9593\u306e\u524a\u6e1b\u306a\u3069\u306e\u8ca0\u62c5\u306e\u8efd\u6e1b<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb24.3\uff05<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff15\uff09\u3000\u4e0d\u6b63\u3092\u793a\u5506\u3059\u308b\u72b6\u6cc1\u306b\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u6700\u521d\u306b\u6c17\u4ed8\u3044\u305f\u304d\u3063\u304b\u3051<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9806\u4f4d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u7d4c\u55b6\u8005\u304b\u3089\u3001\u4e0d\u6b63\u306e\u53ef\u80fd\u6027\u304c\u77e5\u3089\u3055\u308c\u305f\u3002<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb31.8\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u8a3c\u6191\u7a81\u5408\u3001\u6587\u66f8\u306e\u67fb\u95b2\u7b49\u306e\u4e0a\u8a18\u4ee5\u5916\u306e\u76e3\u67fb\u624b\u7d9a<br \/>\n<span style=\"color: #cd5c5c;\">\u30fb\u30fb\u30fb18.2\uff05<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u76e3\u67fb\u4f1a\u793e\uff08\u306e\u7d4c\u55b6\u8005\uff09\u3068\u306e\u610f\u898b\u306e\u76f8\u9055<\/strong><\/h4>\n<p>\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u88ab\u76e3\u67fb\u4f1a\u793e\uff08\u306e\u7d4c\u55b6\u8005\uff09\u3068\u306e\u610f\u898b\u306e\u4e0d\u4e00\u81f4\u304c\u7279\u306b\u8d77\u304d\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09\u306e\u6e1b\u640d\u300d\uff0873.9\uff05\uff09\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u300d\uff0847.0\uff05\uff09\u3001\u300c\u50b5\u6a29\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u898b\u7a4d\u308a\u300d\uff0834.2\uff05\uff09\u3001\u300c\uff08\u5de5\u4e8b\uff09\u9032\u884c\u57fa\u6e96\u306e\u9069\u7528\uff08\u5951\u7d04\uff08\u5de5\u4e8b\uff09\u306b\u4fc2\u308b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u542b\u3080\uff09\u300d\uff0823.6\uff05\uff09\u306e\u9806\u756a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\uff15\u670830\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u76e3\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u610f\u898b\u306e\u76f8\u9055\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u5831\u544a\u66f8\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u672c\u6587\u306f\u8868\u7d19\u3092\u542b\u3081\u3066124\u30da\u30fc\u30b8\u306b\u308f\u305f\u308b\u5927\u90e8\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u8981\u7d04\u7248\u304c25\u30da\u30fc\u30b8\u306e\u3082\u306e\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,289],"tags":[114,316,128],"backnumber":[1846],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-20 07:26:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97437"}],"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=97437"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97437\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=97437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=97437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=97437"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=97437"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=97437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}