{"id":98340,"date":"2016-06-23T10:12:49","date_gmt":"2016-06-23T01:12:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=98340"},"modified":"2016-10-12T15:58:07","modified_gmt":"2016-10-12T06:58:07","slug":"accounting-article-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-48\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u904e\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u306b\u3064\u3044\u3066\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u904e\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u306b\u3064\u3044\u3066\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><br \/>\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u6e96\u4f1a\u54e1\u3000<strong>\u6c38\u4e95\u3000\u667a\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308bA\u793e\u306f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\uff08X3\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066X1\uff5eX2\u5e74\u5ea6\u306e\uff12\u4e8b\u696d\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3001\u904e\u5e74\u5ea6\uff08X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\uff09\u306b\u304a\u3051\u308b\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u305f\u3002<\/strong><\/p>\n<p><strong>A\u793e\u306f\u6307\u6458\u4e8b\u9805\u306b\u57fa\u3065\u304d\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306bX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304b\u304b\u308b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3044\u3001\u540c\u65e5\u4ed8\u3067\u7d0d\u4ed8\u3057\u305f\u3002<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98388 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-1.png\" alt=\"X1\u5e74\u5ea6X2\u5e74\u5ea6X3\u5e74\u5ea6 X1\uff5eX2\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3057\u305f \u7a0e\u52d9\u8abf\u67fb X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e \u4fee\u6b63\u7533\u544a\u3068\u8ffd\u52a0\u7d0d\u4ed8\" width=\"527\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-1.png 659w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-1-300x103.png 300w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><\/a><\/p>\n<p><strong>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<ul>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u6307\u6458\u3055\u308c\u305f\u904e\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u304c\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u304b\u5426\u304b<\/span>\u3092\u5224\u65ad\u3059\u308b\u3002<\/li>\n<li>\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3059\u308b\u5834\u5408\u306f\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u3092\u9664\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u306e<span style=\"color: #b22222;\">\u9061\u53ca\u51e6\u7406\uff08\u4fee\u6b63\u518d\u8868\u793a\uff09<\/span>\u3068\u3068\u3082\u306b<span style=\"color: #b22222;\">\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/span>\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f<span style=\"color: #b22222;\">\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa<\/span>\u306e\u8981\u5426\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3057\u306a\u3044\u5834\u5408\u306f\u3001<span style=\"color: #b22222;\">\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49<\/span>\u3092\u8a08\u4e0a\u3059\u308b\u3002<br \/>\n\uff08\u306a\u304a\u3001A\u793e\u306f\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u304c\u3001\u554f\u984c\u306e\u7c21\u7565\u5316\u306e\u305f\u3081\u56db\u534a\u671f\u6c7a\u7b97\u306b\u4fc2\u308b\u4e8b\u9805\u306f\u5272\u611b\u3059\u308b\u3002\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u304b\u5426\u304b\u306e\u5224\u65ad<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p style=\"margin-bottom: 8px;\">\u904e\u53bb\u306e\u8aa4\u8b2c\u3068\u306f\u3001\u904e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u3092\u4f7f\u7528\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u305d\u306e\u60c5\u5831\u3092\u8aa4\u7528\u3057\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u6b21\u306e\u3088\u3046\u306a\u8aa4\u308a\u3092\u3044\u3046\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -0.5em;\"><span style=\"color: #808080;\"><strong>\u2460<\/strong><\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u790e\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u53c8\u306f\u51e6\u7406\u4e0a\u306e\u8aa4\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #808080;\"><strong>\u2461<\/strong><\/span>\u3000\u4e8b\u5b9f\u306e\u898b\u843d\u3068\u3057\u3084\u8aa4\u89e3\u304b\u3089\u751f\u3058\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u8aa4\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -0.5em;\"><span style=\"color: #808080;\"><strong>\u2462<\/strong><\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u9069\u7528\u306e\u8aa4\u308a\u53c8\u306f\u8868\u793a\u65b9\u6cd5\u306e\u8aa4\u308a<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-top: -0.5em;\">\uff08\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff08\uff18\uff09 \u3092\u53c2\u7167\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\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\u7b2c44\u56de\u3011\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/retrace-article-19\/\" target=\"_blank\">\u3010\u7b2c44\u56de\u3011\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u6307\u6458\u3055\u308c\u305fX2\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u304c\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001A\u793e\u304cX1\u5e74\u5ea6\u306e\u671f\u9996\u306b\u56fa\u5b9a\u8cc7\u7523\uff08\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\uff09\u3092\u53d6\u5f97\u3057\u305f\u3068\u3059\u308b\u3002\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5b9a\u3081\u308b\u8010\u7528\u5e74\u6570\uff08\u4ee5\u4e0b\u3001\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u300d\uff09\u306f\u3001\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e\u306f15\u5e74\u3001\u305d\u306e\u4ed6\u306e\u3082\u306e\u306f\uff18\u5e74\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u5225\u8868\u4e00\uff16\u5668\u5177\u53ca\u3073\u5099\u54c1\u3088\u308a\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98389 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-2.png\" alt=\"\u30fb\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e \u21d2 \u8010\u7528\u5e74\u657015 \u5e74 \u30fb\u305d\u306e\u4ed6\u306e\u3082\u306e \u21d2 \u8010\u7528\u5e74\u65708 \u5e74\" width=\"554\" height=\"200\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-2.png 792w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-2-300x107.png 300w\" sizes=\"(max-width: 554px) 100vw, 554px\" \/><\/a><\/p>\n<p>\u3053\u3053\u3067A\u793e\u306e\u53d6\u5f97\u3057\u305f\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u304c\u5168\u4f53\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001A\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u8aa4\u3063\u3066\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u309215\u5e74\u3067\u306f\u306a\u304f\uff18\u5e74\u3068\u3057\u3066\u3044\u305f\u3068\u3059\u308b\u3002<\/p>\n<p>\u6b63\u3057\u3044\u8010\u7528\u5e74\u6570\u3067\u3042\u308b15\u5e74\u3088\u308a\u3082\u77ed\u3044\uff18\u5e74\u3068\u3044\u3046\u511f\u5374\u671f\u9593\u306b\u57fa\u3065\u304d\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306f\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u304c\u751f\u3058\u3001\u4f1a\u8a08\u4e0a\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u904e\u5927\u8a08\u4e0a\u3068\u306a\u308b\u3002\u3057\u304b\u3057\u3001A\u793e\u306f\u7533\u544a\u66f8\u3067\u52a0\u7b97\u306e\u8abf\u6574\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3082\u904e\u5927\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u6240\u5f97\u304c\u305d\u306e\u5206\u3060\u3051\u5c11\u306a\u304f\u306a\u308a\u3001\u7d0d\u7a0e\u984d\u304c\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u91d1\u984d\u3088\u308a\u904e\u5c11\u3068\u306a\u3063\u3066\u3044\u305f\u305f\u3081\u3001X3\u5e74\u5ea6\u306e\u7a0e\u52d9\u8abf\u67fb\u3067X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u3001A\u793e\u306fX3\u5e74\u5ea6\u4e2d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u8ffd\u52a0\u7d0d\u4ed8\u3057\u3066\u3044\u308b\uff08\u306a\u304a\u3001\u4f1a\u8a08\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6307\u6458\u306e\u3088\u3046\u306b\u3001\u8010\u7528\u5e74\u6570\u3092\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3042\u308b15\u5e74\u3068\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u3063\u305f\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98390 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-3.png\" alt=\"\u4fee\u6b63\u7533\u544a\u3067\u6307\u6458\u3055\u308c\u3066\u3001 \u672c\u676515\u5e74\u3068\u3059\u3079\u304d\u3092 \uff18\u5e74\u3068\u3057\u3066\u3044\u305f\u3053\u3068\u306b \u6c17\u304c\u3064\u3044\u305f\u2026 A\u793e\u7d4c\u7406\u62c5\u5f53\u8005\" width=\"448\" height=\"200\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-3.png 640w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-3-300x133.png 300w\" sizes=\"(max-width: 448px) 100vw, 448px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306f\u3001\u5165\u624b\u53ef\u80fd\u3067\u3042\u308b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8aa4\u7528\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u904e\u5927\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u300c<span style=\"color: #808080;\"><strong>\u2460<\/strong><\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u790e\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u53c8\u306f\u51e6\u7406\u4e0a\u306e\u8aa4\u308a\u300d\u306b\u8a72\u5f53\u3057\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u3068\u306a\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c<strong>\uff12\u3000\u9061\u53ca\u4fee\u6b63\uff08\u4fee\u6b63\u518d\u8868\u793a\uff09\u306e\u8981\u5426<\/strong>\u300d\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5148\u307b\u3069\u3068\u306f\u7570\u306a\u308a\u3001A\u793e\u306e\u53d6\u5f97\u3057\u305f\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u304c\u91d1\u5c5e\u3068\u91d1\u5c5e\u4ee5\u5916\u306e\u7d20\u6750\u306e\u4e21\u65b9\u3092\u4f7f\u3063\u3066\u4f5c\u3089\u308c\u3066\u3044\u305f\u3068\u3059\u308b\u3002A\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u5f53\u8a72\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u30d5\u30ec\u30fc\u30e0\u306f\u91d1\u5c5e\u88fd\u3067\u3042\u308b\u304c\u3001\u4e3b\u8981\u69cb\u9020\u90e8\u5206\u306f\u6728\u88fd\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\uff18\u5e74\u3068\u3057\u305f\uff08\u306a\u304a\u3001\u4f1a\u8a08\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3001\u8010\u7528\u5e74\u6570\u3092\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u3042\u308b\uff18\u5e74\u3068\u3059\u308b\u3053\u3068\u306b\u4e0d\u5408\u7406\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u60c5\u306f\u306a\u304b\u3063\u305f\u3068\u4eee\u5b9a\u3059\u308b\uff09\u3002<\/p>\n<p>\uff18\u5e74\u3068\u3044\u3046\u6b63\u3057\u3044\u511f\u5374\u671f\u9593\u306b\u57fa\u3065\u304d\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u305f\u3081\u3001X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u3082\u767a\u751f\u305b\u305a\u3001\u4f1a\u8a08\u4e0a\u3082\u9069\u5207\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001X3\u5e74\u5ea6\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u30d5\u30ec\u30fc\u30e0\u306f\u91d1\u5c5e\u88fd\u3067\u3042\u308b\u305f\u3081\u5f53\u8a72\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306f\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e\u306b\u8a72\u5f53\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u657015\u5e74\u306b\u57fa\u3065\u304d\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3079\u304d\u3060\u3068\u6307\u6458\u3055\u308c\u305f\u3002<\/p>\n<p>A\u793e\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u3082\u4e00\u7406\u3042\u308b\u3068\u601d\u3044\u3001\u7a0e\u52d9\u4e0a\u306f\u511f\u5374\u671f\u9593\u309215\u5e74\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u511f\u5374\u671f\u9593\uff18\u5e74\uff09\u3068\u306e\u5dee\u984d\uff08\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\uff09\u3092\u52a0\u7b97\u8abf\u6574\u3057\u305f\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u3002A\u793e\u306f\u3001X3\u5e74\u5ea6\u4e2d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u8ffd\u52a0\u7d0d\u4ed8\u3092\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98400 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-4.png\" alt=\"A \u793e \u7d4c\u7406\u62c5\u5f53\u8005 \u4e3b\u8981\u69cb\u9020\u90e8\u306f\u91d1\u5c5e\u4ee5\u5916\u306e\u7d20\u6750 \u3067\u3042\u308b\u305f\u3081\u30018 \u5e74\u3068\u3044\u3046\u5224\u65ad \u3082\u8aa4\u3063\u3066\u3044\u306a\u3044\u306f\u305a\u3060\u304c\u3001 \u7a0e\u52d9\u7f72\u306e\u6307\u6458\u3082\u4e00\u7406\u3042\u308b\u306e\u3067 \u4fee\u6b63\u7533\u544a\u3057\u3088\u3046\u3002\" width=\"478\" height=\"232\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-4.png 683w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-4-300x145.png 300w\" sizes=\"(max-width: 478px) 100vw, 478px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7f72\u3068\u4f1a\u793e\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8aa4\u7528\u3057\u305f\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u4e0a\u3082\u9069\u5207\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c<strong>\uff13\u3000\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a<\/strong>\u300d\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-98392\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-5.png\" alt=\"\uff11\uff0e\u6307\u6458\u3055\u308c\u305f\u904e\u5e74 \u5ea6\u306e\u7533\u544a\u6f0f\u308c\u304c\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u8d77\u56e0\u3059\u308b \uff12\uff0e\u9061\u53ca\u51e6\u7406\u306e\u8981\u5426\u3092\u691c\u8a0e \uff13\uff0e\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u3092\u8a08\u4e0a\" width=\"545\" height=\"154\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-5.png 681w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-5-300x85.png 300w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u9061\u53ca\u51e6\u7406\uff08\u4fee\u6b63\u518d\u8868\u793a\uff09\u306e\u8981\u5426<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8aa4\u8b2c\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u518d\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u8aa4\u8b2c\u306e\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u518d\u8868\u793a\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\uff08\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e9621\u9805\u53ca\u307365\u9805\u3092\u53c2\u7167\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\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\u7b2c44\u56de\u3011\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/retrace-article-19\/\" target=\"_blank\">\u3010\u7b2c44\u56de\u3011\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u4e8b\u4f8b\u306b\u57fa\u3065\u304d\u3001A\u793e\u304cX3\u5e74\u5ea6\u306bX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u518d\u8868\u793a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u5426\u304b\u3092\u8003\u3048\u308b\u3002<\/p>\n<p>A\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f15\u5e74\u3068\u3059\u3079\u304d\u8010\u7528\u5e74\u6570\u3092\uff18\u5e74\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u3066\u3044\u305f\u3002\u3088\u3063\u3066\u3001X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5f53\u8a72\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u904e\u5927\u8a08\u4e0a\u3055\u308c\u3001\u305d\u308c\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u7b49\u53ca\u3073\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u6cd5\u4eba\u7a0e\u7b49\u53ca\u3073\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306e\u904e\u5c11\u8a08\u4e0a\u984d\u3001\u4e26\u3073\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u904e\u5927\u8a08\u4e0a\u984d\u306b\u3064\u3044\u3066\u3001A\u793e\u306fX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u984d\u3092\u53cd\u6620\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u3057\u3066\u3001X3\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4fee\u6b63\u5f8c\u306eX2\u5e74\u5ea6\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u305f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3092\u8ffd\u52a0\u7d0d\u4ed8\u6642\u306b\u53d6\u308a\u5d29\u3059\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>A\u793e\u306f\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u305f\u3081\u3001X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4fee\u6b63\u518d\u8868\u793a\u3059\u308b\u5834\u5408\u306fX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001X3\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u6cd5\u306e\u8a08\u7b97\u66f8\u985e\u306b\u306fX3\u5e74\u5ea6\u306e\u8a08\u7b97\u66f8\u985e\u3078\u306e\u5f71\u97ff\u984d\u3092\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u306fX2\u5e74\u5ea6\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u3078\u5f71\u97ff\u984d\u3092\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5f53\u8a72\u5f71\u97ff\u984d\u306b\u91cd\u8981\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u4fee\u6b63\u518d\u8868\u793a\u3057\u306a\u3044\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u305d\u306e\u5834\u5408\u306f\u3001X3\u5e74\u5ea6\u306e\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u3001\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306b\u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-98393\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-6.png\" alt=\"\u904e\u53bb\u306e\u8aa4\u8b2c\u304c \u91cd\u8981\u3067\u3042\u308b \u904e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u9061\u53ca\u51e6\u7406 \uff08\u4fee\u6b63\u518d\u8868\u793a\uff09\u3092\u884c\u3046 \u5f53\u671f\u306e\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d \u7a0e\u300d\u306b\u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\" width=\"559\" height=\"155\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-6.png 699w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-6-300x83.png 300w\" sizes=\"(max-width: 559px) 100vw, 559px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u4e8b\u9805\u304c\u3001\u7a0e\u52d9\u7f72\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306e\u6b21\u306b\u3001\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\uff08\u300c\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u300d\u306a\u3069\uff09\u3092\u3082\u3063\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u306e\u91d1\u984d\u7684\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306b\u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\uff08\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff12\uff0e\uff08\uff11\uff09\u2463\u3092\u53c2\u7167\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\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\u7b2c44\u56de\u3011\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/retrace-article-19\/\" target=\"_blank\">\u3010\u7b2c44\u56de\u3011\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2463\u300c\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u4e8b\u4f8b\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6307\u6458\u304cA\u793e\u3068\u7a0e\u52d9\u7f72\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001A\u793e\u306fX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306e\u7533\u544a\u306b\u4fc2\u308b\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u306f\u3001\u898b\u89e3\u306e\u76f8\u9055\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u3082\u4e00\u7406\u3042\u308b\u3068\u7d0d\u5f97\u3057\u3001X3\u5e74\u5ea6\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u7a0e\u91d1\u3092\u8ffd\u52a0\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8aa4\u8b2c\u304c\u3042\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u4fee\u6b63\u305b\u305a\u306b\u3001X3\u5e74\u5ea6\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u8db3\u308a\u308b\u3002\u8ffd\u52a0\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u306f\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306e\u6b21\u306b\u3001\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\uff08\u300c\u904e\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u300d\u306a\u3069\uff09\u3092\u3082\u3063\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u7a0e\u984d\u306e\u91d1\u984d\u7684\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306f\u3001X3\u5e74\u5ea6\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306b\u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-98394\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-7.png\" alt=\"\u8ffd\u52a0\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u304c \u91d1\u984d\u7684\u306b\u91cd\u8981\u3067\u3042\u308b \u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306e \u6b21\u306b\u3001\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057 \u305f\u79d1\u76ee\u3092\u3082\u3063\u3066\u8a18\u8f09 \u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306b \u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\" width=\"590\" height=\"185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-7.png 738w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-7-300x93.png 300w\" sizes=\"(max-width: 590px) 100vw, 590px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br \/>\n\uff5e\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u904e\u5e74\u5ea6\u306e\u7533\u544a\u6f0f\u308c\u306b\u3064\u3044\u3066\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\uff5e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-8.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-99476\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-8.png\" alt=\"\" width=\"650\" height=\"534\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-8.png 947w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/kaikei-jisho6-8-300x246.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u53c2\u8003\u3011<br \/>\n\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p>\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09<br \/>\n\u300c\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308bA\u793e\u306f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\uff08X3\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066X1\uff5eX2\u5e74\u5ea6\u306e\uff12\u4e8b\u696d\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3001\u904e\u5e74\u5ea6\uff08X1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\uff09\u306b\u304a\u3051\u308b\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u305f\u3002<br \/>\nA\u793e\u306f\u6307\u6458\u4e8b\u9805\u306b\u57fa\u3065\u304d\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306bX1\u5e74\u5ea6\u53ca\u3073X2\u5e74\u5ea6\u306b\u304b\u304b\u308b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3044\u3001\u540c\u65e5\u4ed8\u3067\u7d0d\u4ed8\u3057\u305f\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\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":[644,416,322,356],"backnumber":[1849],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 19:31:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/98340"}],"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=98340"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/98340\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=98340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=98340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=98340"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=98340"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=98340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}