{"id":100984,"date":"2016-07-28T10:12:51","date_gmt":"2016-07-28T01:12:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100984"},"modified":"2016-07-28T10:41:13","modified_gmt":"2016-07-28T01:41:13","slug":"ifrs-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c28\u56de\u3011\u300cIFRS15\uff08\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u672c\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300cIFRS15\uff08\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u672c\uff09\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>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>2014\u5e74\uff15\u670828\u65e5\u306bIFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff08\u4ee5\u4e0b\u3001\u300cIFRS15\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002IFRS15\u306f\u3001\u539f\u5247\u30012018\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u3001IFRS15\u306e\u5f37\u5236\u9069\u7528\u65e5\u306b\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u308b\u3053\u3068\u3092\u5f53\u9762\u306e\u76ee\u6a19\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\uff08\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u52df\u96c6\u300d\u3068\u3044\u3046\uff09\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=4\" target=\"_blank\">15<\/a>\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001IFRS15\u306e\u300c\u57fa\u672c\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002IFRS15\u3067\u306f\u3001<span style=\"color: #b22222;\">\u53ce\u76ca\u8a8d\u8b58\u306f\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u884c\u3046\u3002<\/span>\u305d\u3057\u3066\u3001<span style=\"color: #b22222;\">\uff15\u3064\u306eSTEP<\/span>\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff13\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff14\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff15\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101131\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-0-1.png\" alt=\"\" width=\"1200\" height=\"4672\" \/><\/a><\/p>\n<p><!--more--><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\">\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/strong><\/h4>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101133\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-1-1.png\" alt=\"\" width=\"1190\" height=\"619\" \/><\/a><\/p>\n<p>\u307e\u305a\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002\u5951\u7d04\u3068\u306f\u3001\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u8b58\u5225\u8981\u4ef6\u306e<span style=\"text-decoration: underline;\">\u3059\u3079\u3066<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=86\" target=\"_blank\">\u610f\u898b\u52df\u96c6197<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u3001\u5951\u7d04\u3092\uff08\u66f8\u9762\u3067\u3001\u53e3\u982d\u3067\u53c8\u306f\u4ed6\u306e\u53d6\u5f15\u6163\u884c\u306b\u5f93\u3063\u3066\uff09\u627f\u8a8d\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u78ba\u7d04\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\uff08\u5951\u7d04\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u30ea\u30b9\u30af\u3001\u6642\u671f\u53c8\u306f\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u3001\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\u5bfe\u4fa1\u306e\u91d1\u984d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u306f\u3001\u9867\u5ba2\u304c\u671f\u9650\u5230\u6765\u6642\u306b\u5f53\u8a72\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u652f\u6255\u3046\u80fd\u529b\u3068\u610f\u56f3\u3060\u3051\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u5951\u7d04\u306e\u8b58\u5225\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<span style=\"text-decoration: underline;\">\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u5951\u7d04\u306e\u8b58\u5225\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"text-decoration: underline;\">\u3044\u305a\u308c\u304b<\/span>\u306e\u4e8b\u8c61\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u3001<span style=\"color: #b22222;\">\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b<\/span>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=87\" target=\"_blank\">\u610f\u898b\u52df\u96c6200<\/a>\uff09\u3002\u307e\u305f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011<\/a>\u4ee5\u964d\u306e\u691c\u8a0e\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#C0C0C0;\">\n\t\t<ul>\n<li>\u4f01\u696d\u304c\u9867\u5ba2\u306b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9\u304c\u6b8b\u3063\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u3001\u9867\u5ba2\u304c\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u3059\u3079\u3066\u53c8\u306f\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4f01\u696d\u304c\u53d7\u3051\u53d6\u3063\u3066\u3044\u3066\u3001\u5f53\u8a72\u5bfe\u4fa1\u306f\u8fd4\u91d1\u4e0d\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u5951\u7d04\u304c\u89e3\u7d04\u3055\u308c\u3066\u304a\u308a\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u304c\u8fd4\u91d1\u4e0d\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p style=\"text-align: left;\"><strong>\u3010\u88dc\u8db3\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5951\u7d04\u306e\u7d50\u5408\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e<span style=\"text-decoration: underline;\">\u3044\u305a\u308c\u304b<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u540c\u4e00\u306e\u9867\u5ba2\uff08\u53c8\u306f\u9867\u5ba2\u306e\u95a2\u9023\u5f53\u4e8b\u8005\uff09\u3068\u540c\u6642\u53c8\u306f\u307b\u307c\u540c\u6642\u306b\u7de0\u7d50\u3057\u305f\u8907\u6570\u306e\u5951\u7d04\u3092\u7d50\u5408\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u5358\u4e00\u306e\u5951\u7d04\u3068\u3057\u3066<\/span>\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=87\" target=\"_blank\">\u610f\u898b\u52df\u96c6201<\/a>\uff09\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u5951\u7d04\u304c\u5358\u4e00\u306e\u5546\u696d\u76ee\u7684\u3092\u6709\u3059\u308b\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u3057\u3066\u4ea4\u6e09\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\uff11\u3064\u306e\u5951\u7d04\u3067\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u304c\u3001\u4ed6\u306e\u5951\u7d04\u306e\u4fa1\u683c\u53c8\u306f\u5c65\u884c\u306b\u5de6\u53f3\u3055\u308c\u308b\u3002<\/li>\n<li>\u8907\u6570\u306e\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u3042\u308b\u3044\u306f\u5404\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u90e8\uff09\u304c\u3001\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u69cb\u6210\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p><strong>\u3010\u88dc\u8db3\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u5951\u7d04\u306e\u5909\u66f4\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u300c\u5951\u7d04\u306e\u5909\u66f4\u300d\u3068\u306f\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u627f\u8a8d\u3057\u305f\u5951\u7d04\u306e\u7bc4\u56f2\u53c8\u306f\u4fa1\u683c\uff08\u3042\u308b\u3044\u306f\u305d\u306e\u4e21\u65b9\uff09\u306e\u5909\u66f4\u3067\u3042\u308b\u3002\u5951\u7d04\u306e\u5909\u66f4\u304c\u5b58\u5728\u3059\u308b\u306e\u306f\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u306e\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u65b0\u305f\u306b\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u65e2\u5b58\u306e\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u627f\u8a8d\u3057\u305f\u5834\u5408\u3067\u3042\u308b\u3002\u5951\u7d04\u306e\u5909\u66f4\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=87\" target=\"_blank\">\u610f\u898b\u52df\u96c6202<\/a>\uff09\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-1-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-100988\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-1-2.png\" alt=\"No.\t\u72b6\u3000\u6cc1\tIFRS15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044 \u2460\t\u5951\u7d04\u306e\u627f\u8a8d\u306e\u6709\u7121\t\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u5951\u7d04\u306e\u5909\u66f4\u3092\u627f\u8a8d\u3057\u3066\u3044\u306a\u3044\uff08\u3057\u305f\u304c\u3063\u3066\u3001\u5951\u7d04\u306e\u5909\u66f4\u306f\u307e\u3060\u5b58\u5728\u3057\u3066\u3044\u306a\u3044\uff09\u3002\t\u5951\u7d04\u306e\u5909\u66f4\u304c\u627f\u8a8d\u3055\u308c\u308b\u307e\u3067\u3001IFRS15\u3092\u65e2\u5b58\u306e\u5951\u7d04\u306b\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3059\u308b\u3002 \u2461\t\t\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u5951\u7d04\u306e\u7bc4\u56f2\u306e\u5909\u66f4\u3092\u627f\u8a8d\u3057\u305f\u304c\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u683c\u306e\u5909\u66f4\u3092\u307e\u3060\u6c7a\u5b9a\u3057\u3066\u3044\u306a\u3044\u3002\t\u5de6\u8a18\u306e\u72b6\u6cc1\u3067\u3082\u5951\u7d04\u306e\u5909\u66f4\u306f\u5b58\u5728\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 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href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\">\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/strong><\/h4>\n<\/div>\n<p>IFRS15\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u884c\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u5951\u7d04\u306b\u304a\u3044\u3066\u3044\u304f\u3064\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u304b\uff08\u5c65\u884c\u7fa9\u52d9\u304c\u3042\u308b\u304b\uff09\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u9867\u5ba2\u306b\u7d04\u675f\u3057\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9<\/span>\u3067\u3042\u308b\u3068\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=90\" target=\"_blank\">\u610f\u898b\u52df\u96c6204<\/a>\uff5e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=91\" target=\"_blank\">206<\/a>\uff09\u3002<\/p>\n<div class=\"box_info 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<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9867\u5ba2\u304c\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u4fbf\u76ca\u3092\u3001\u305d\u308c\u5358\u72ec\u3067\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53c8\u306f\u9867\u5ba2\u306b\u3068\u3063\u3066\u5bb9\u6613\u306b\u5229\u7528\u53ef\u80fd\u306a\u4ed6\u306e\u8cc7\u6e90\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u3059\u306a\u308f\u3061\u3001 <span style=\"text-decoration: underline;\">\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5225\u500b\u306e\u3082\u306e\u3068\u306a\u308a\u5f97\u308b<\/span>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u9867\u5ba2\u304c\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3059\u308b\u3001\u6d88\u8cbb\u3059\u308b\u3001\u30b9\u30af\u30e9\u30c3\u30d7\u4fa1\u5024\u3088\u308a\u3082\u9ad8\u3044\u91d1\u984d\u3067\u58f2\u5374\u3059\u308b\u3001\u53c8\u306f\u3001\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u751f\u307f\u51fa\u3059\u4ed6\u306e\u65b9\u6cd5\u3067\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\u21d2 \u300c\u5bb9\u6613\u306b\u5229\u7528\u53ef\u80fd\u306a\u4ed6\u306e\u8cc7\u6e90\u300d\u3068\u306f\u3001\uff08\u5f53\u8a72\u4f01\u696d\u53c8\u306f\u5225\u306e\u4f01\u696d\u304c\uff09\u72ec\u7acb\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3001\u3042\u308b\u3044\u306f\u9867\u5ba2\u304c\u65e2\u306b\u5f53\u8a72\u4f01\u696d\u304b\u3089\u5f97\u3066\u3044\u308b\u8cc7\u6e90\u53c8\u306f\u4ed6\u306e\u53d6\u5f15\u82e5\u3057\u304f\u306f\u4e8b\u8c61\u304b\u3089\u5f97\u3066\u3044\u308b\u8cc7\u6e90\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong><\/span><\/p>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3046\u4f01\u696d\u306e\u7d04\u675f\u304c\u3001\u5951\u7d04\u306e\u4e2d\u306e\u4ed6\u306e\u7d04\u675f\u3068\u533a\u5206\u3057\u3066\u8b58\u5225\u53ef\u80fd\u3067\u3042\u308b\uff08\u8a00\u3044\u63db\u3048\u308b\u3068\u3001 <span style=\"text-decoration: underline;\">\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u304c\u5951\u7d04\u306e\u89b3\u70b9\u306b\u304a\u3044\u3066\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b<\/span>\uff09\u3002<\/p>\n<\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306f<span style=\"text-decoration: underline;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u6027\u8cea\u306e\u89b3\u70b9\u304b\u3089<\/span>\u5225\u500b\u306e\u3082\u306e\u3068\u306a\u308b\u3053\u3068\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u8981\u4ef6\u3067\u3042\u308a\u3001<span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306f<span style=\"text-decoration: underline;\">\u5951\u7d04\u306e\u89b3\u70b9\u304b\u3089<\/span>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u304c\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u8981\u4ef6\u3067\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=90\" target=\"_blank\">\u610f\u898b\u52df\u96c6204<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p><strong>\u3010\u88dc\u8db3\u30dd\u30a4\u30f3\u30c8\uff1a\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5185\u5bb9\u304c\u307b\u307c\u540c\u4e00\u3067\u3001\u304b\u3064\u3001\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u540c\u3058\u3067\u3042\u308b\u4e00\u9023\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3089\u3092<span style=\"text-decoration: underline;\">\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b<\/span>\u3002<br \/>\n\u300c\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u540c\u3058\u300d\u3068\u306f\u3001\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e<span style=\"text-decoration: underline;\">\u4e21\u65b9<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=91\" target=\"_blank\">\u610f\u898b\u52df\u96c6207<\/a>\uff09\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u4f01\u696d\u304c\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u305d\u308c\u305e\u308c\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011<\/a><strong>\uff08\uff11\uff09<\/strong>\u306b\u304a\u3051\u308b\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u305d\u308c\u305e\u308c\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5b8c\u5168\u306a\u5145\u8db3\u306b\u5411\u3051\u305f\u9032\u6357\u5ea6\u306e\u6e2c\u5b9a\u306b\u3001\u540c\u4e00\u306e\u65b9\u6cd5\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011<\/a><strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u304c\u4f7f\u7528\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\">\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u3067\u3042\u308a\u3001<span style=\"text-decoration: underline;\">\u7b2c\u4e09\u8005\u306b\u4ee3\u308f\u3063\u3066\u56de\u53ce\u3059\u308b\u91d1\u984d\uff08\u4f8b\u3048\u3070\u3001\u4e00\u90e8\u306e\u58f2\u4e0a\u7a0e\uff09\u3092\u9664\u304f<\/span>\u3082\u306e\u3067\u3042\u308b\u3002\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3055\u308c\u305f\u5bfe\u4fa1\u306b\u306f\u3001\u56fa\u5b9a\u3055\u308c\u305f\u91d1\u984d\u3001\u5909\u52d5\u6027\u306e\u3042\u308b\u91d1\u984d\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u304c\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=99\" target=\"_blank\">\u610f\u898b\u52df\u96c6225<\/a>\uff09\u3002<\/p>\n<p>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5909\u52d5\u5bfe\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101134\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-3-1.png\" alt=\"\" width=\"1200\" height=\"2214\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5909\u52d5\u5bfe\u4fa1<\/strong><\/h4>\n<p>\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3055\u308c\u305f\u5bfe\u4fa1\u306b\u5909\u52d5\u5bfe\u4fa1\u3092\u542b\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u308b<span style=\"color: #b22222;\">\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u898b\u7a4d\u3082\u308b<\/span>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=99\" target=\"_blank\">\u610f\u898b\u52df\u96c6226<\/a>\uff09\u3002\u898b\u7a4d\u308a\u65b9\u6cd5\u306b\u306f\u3001<span style=\"color: #b22222;\">\u300c\u671f\u5f85\u5024\u6cd5\u300d<\/span>\u3068<span style=\"color: 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-3-2.png 927w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-3-2-300x91.png 300w\" sizes=\"(max-width: 927px) 100vw, 927px\" \/><\/a><\/p>\n<p>\u898b\u7a4d\u3082\u3089\u308c\u305f\u5909\u52d5\u5bfe\u4fa1\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5909\u52d5\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u89e3\u6d88\u3055\u308c\u308b\u969b\u306b\u3001\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u7d2f\u8a08\u984d\u306b<span style=\"color: #b22222;\">\u91cd\u5927\u306a\u623b\u5165\u308c\u304c\u751f\u3058\u306a\u3044\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u7bc4\u56f2\u306e\u91d1\u984d\u306e\u307f\u3092\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u3081\u308b<\/span>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=100\" target=\"_blank\">\u610f\u898b\u52df\u96c6230<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/strong><\/h4>\n<p>\u5951\u7d04\u304c\u91d1\u878d\u8981\u7d20\u3092\u542b\u3093\u3067\u3044\u308b\u304b\u3069\u3046\u304b\u53ca\u3073\u91d1\u878d\u8981\u7d20\u304c\u5951\u7d04\u306b\u3068\u3063\u3066\u91cd\u8981\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u306e\u8a55\u4fa1<\/strong><\/p>\n<p>\u8a55\u4fa1\u3059\u308b\u969b\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u306e\u4e21\u8005\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=101\" target=\"_blank\">\u610f\u898b\u52df\u96c6234<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#9400D3;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #9400d3;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u3000\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u91d1\u984d\u3068\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u73fe\u91d1\u8ca9\u58f2\u4fa1\u683c\u3068\u306e\u5dee\u984d\uff08\u3082\u3057\u3042\u308c\u3070\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #9400d3;\">\uff08\u2171\uff09<\/span><\/strong>\u3000\u6b21\u306e\u4e21\u8005\u306e\u5f71\u97ff\u306e\u7d44\u307f\u5408\u308f\u305b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a4\uff09\u3000\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6642\u70b9\u3068\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u884c\u3046\u6642\u70b9\u3068\u306e\u9593\u306e\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u306e\u9577\u3055<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30ed\uff09\u3000\u95a2\u9023\u6027\u306e\u3042\u308b\u5e02\u5834\u306b\u304a\u3051\u308b\u5b9f\u52e2\u91d1\u5229<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18<span style=\"color: #9400d3;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u53ca\u3073<span style=\"color: #9400d3;\"><strong>\uff08\u2171\uff09<\/strong><\/span>\u306b\u95a2\u308f\u3089\u305a\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u56e0\u306e\u3044\u305a\u308c\u304b\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u542b\u307e\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=101\" target=\"_blank\">\u610f\u898b\u52df\u96c6236<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#cd5c5c;\">\n\t\t<ul>\n<li>\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u73fe\u91d1\u3092\u524d\u6255\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306e\u6642\u671f\u304c\u9867\u5ba2\u306e\u88c1\u91cf\u3067\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u9867\u5ba2\u304c\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u3046\u3061\u76f8\u5f53\u306a\u91d1\u984d\u306b\u5909\u52d5\u6027\u304c\u3042\u308a\u3001\u5f53\u8a72\u5bfe\u4fa1\u306e\u91d1\u984d\u53c8\u306f\u6642\u671f\u304c\u3001\u9867\u5ba2\u53c8\u306f\u4f01\u696d\u306e\u652f\u914d\u304c\u5b9f\u8cea\u7684\u306b\u53ca\u3070\u306a\u3044\u5c06\u6765\u306e\u4e8b\u8c61\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u53c8\u306f\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u306b\u57fa\u3065\u3044\u3066\u5909\u52d5\u3059\u308b\uff08\u4f8b\u3048\u3070\u3001\u5bfe\u4fa1\u304c\u58f2\u4e0a\u9ad8\u30d9\u30fc\u30b9\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3067\u3042\u308b\u5834\u5408\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u3068\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u73fe\u91d1\u8ca9\u58f2\u4fa1\u683c\u3068\u306e\u5dee\u984d\u304c\u3001\u9867\u5ba2\u53c8\u306f\u4f01\u696d\u306e\u3044\u305a\u308c\u304b\u306b\u5bfe\u3059\u308b\u8cc7\u91d1\u63d0\u4f9b\u4ee5\u5916\u306e\u7406\u7531\u3067\u751f\u3058\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u4f01\u696d\u53c8\u306f\u9867\u5ba2\u306b\u3001\u76f8\u624b\u65b9\u304c\u5951\u7d04\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u9069\u5207\u306b\u5b8c\u4e86\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u5bfe\u3057\u3066\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u652f\u6255\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u542b\u3093\u3067\u3044\u308b\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3001<strong>\u2461<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u542b\u3093\u3067\u3044\u306a\u3044\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3001<strong>\uff08\uff13\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u542b\u3093\u3067\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p>\u5951\u7d04\u304c\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u542b\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u3001<span style=\"text-decoration: underline;\">\u7d04\u675f\u3055\u308c\u305f\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u8ca8\u5e63\u306e\u6642\u9593\u4fa1\u5024\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u8abf\u6574\u3059\u308b<\/span>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=101\" target=\"_blank\">\u610f\u898b\u52df\u96c6233<\/a>\uff09\u3002\u3064\u307e\u308a\u3001<span style=\"color: #b22222;\">\u5272\u5f15\u8a08\u7b97\u3092\u884c\u3046<\/span>\u3002\u5272\u5f15\u8a08\u7b97\u3092\u884c\u3046\u969b\u306b\u3001\u4f01\u696d\u306f\u3001\u5951\u7d04\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u4f01\u696d\u3068\u9867\u5ba2\u3068\u306e\u9593\u3067\u306e\u72ec\u7acb\u3057\u305f\u91d1\u878d\u53d6\u5f15\u306b\u53cd\u6620\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5272\u5f15\u7387\u3092\u4f7f\u7528\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=101\" target=\"_blank\">\u610f\u898b\u52df\u96c6235<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5951\u7d04\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6642\u70b9\u3068\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u884c\u3046\u6642\u70b9\u3068\u306e\u9593\u306e\u671f\u9593\u304c <span style=\"text-decoration: underline;\">\uff11\u5e74\u4ee5\u5185<\/span>\u3068\u306a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u8abf\u6574\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=101\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u6ce843<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u3092\u53d7\u9818\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u3002\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u516c\u6b63\u4fa1\u5024\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u306e\u6e2c\u5b9a\u3092\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u53c2\u7167\u3057\u3066\u9593\u63a5\u7684\u306b\u884c\u3046\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6237<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/strong><\/h4>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#D2691E;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u533a\u5225\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u3042\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u533a\u5225\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u516c\u6b63\u4fa1\u5024\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3059\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2465\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3057\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u533a\u5225\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3092\u3001<span style=\"color: #b22222;\">\u53d6\u5f15\u4fa1\u683c\u306e\u6e1b\u984d\uff08\u53ce\u76ca\u306e\u6e1b\u984d\uff09<\/span>\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6240<\/a>\uff09\u3002<\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3092\u53d6\u5f15\u4fa1\u683c\u306e\u6e1b\u984d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u8c61\u306e\u3046\u3061<span style=\"text-decoration: underline;\">\u9045\u3044\u65b9\u304c\u767a\u751f\u3059\u308b\u6642\u70b9\u3067\uff08\u53c8\u306f\u767a\u751f\u3059\u308b\u306b\u3064\u308c\u3066\uff09<\/span>\u3001\u53ce\u76ca\u3092\u6e1b\u984d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6242<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u4f01\u696d\u304c\u95a2\u9023\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u306b\u3064\u3044\u3066\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u4f01\u696d\u304c\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u304b\u53c8\u306f\u652f\u6255\u3092\u7d04\u675f\u3059\u308b\uff08\u652f\u6255\u304c\u5c06\u6765\u306e\u4e8b\u8c61\u3092\u6761\u4ef6\u3068\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\uff09\u3002\u3053\u306e\u7d04\u675f\u306b\u306f\u3001\u4f01\u696d\u306e\u53d6\u5f15\u6163\u884c\u306b\u3088\u308a\u542b\u610f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\u6b21\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u516c\u6b63\u4fa1\u5024\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a<\/strong><\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u533a\u5225\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u53d7\u3051\u53d6\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u516c\u6b63\u4fa1\u5024\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u516c\u6b63\u4fa1\u5024\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001<strong>\u2463<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001<strong>\u2461<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3059\u308b\u304b<\/strong><\/p>\n<p>\u533a\u5225\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001<strong>\u2462<\/strong>\u3067\u7b97\u5b9a\u3057\u305f\u53d7\u3051\u53d6\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u3001<strong>\u2464<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u8d85\u904e\u3057\u306a\u3044\u5834\u5408\u3001<strong>\u2465<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u305d\u306e\u8d85\u904e\u984d\u3092\u53d6\u5f15\u4fa1\u683c\u306e\u6e1b\u984d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6241<\/a>\uff09\u3002\u6b8b\u308a\u306e\u91d1\u984d\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u3092\u4ed5\u5165\u5148\u304b\u3089\u306e\u4ed6\u306e\u8cfc\u5165\u3068\u540c\u3058\u65b9\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6241<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u904e\u3057\u306a\u3044\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u304c\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u3092\u4ed5\u5165\u5148\u304b\u3089\u306e\u4ed6\u306e\u8cfc\u5165\u3068\u540c\u3058\u65b9\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=102\" target=\"_blank\">\u610f\u898b\u52df\u96c6241<\/a>\uff09\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\">\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/strong><\/h4>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011<\/a>\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011<\/a>\u3067\u6c7a\u5b9a\u3057\u305f\u5404\u5c65\u884c\u7fa9\u52d9\u3078\u914d\u5206\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101135\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-4-1.png\" alt=\"\" width=\"1036\" height=\"558\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-4-1.png 1036w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-4-1-300x161.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-4-1-1024x551.png 1024w\" sizes=\"(max-width: 1036px) 100vw, 1036px\" \/><\/a><\/p>\n<p>\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3092\u3001\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u306e\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u63cf\u5199\u3059\u308b\u91d1\u984d\u3067\u884c\u3046\u3053\u3068\u3067\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6246<\/a>\uff09\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u914d\u5206\u306f\u3001\u5951\u7d04\u3067\u8b58\u5225\u3055\u308c\u3066\u3044\u308b\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3092\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\uff08\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u72ec\u7acb\u306b\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c\uff09\u306e\u6bd4\u7387\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6247\u3001\u6ce844<\/a>\uff09\u3002\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3068\u3057\u3066\u6700\u5584\u306e\u3082\u306e\u306f\u3001\u4f01\u696d\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u540c\u69d8\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u540c\u69d8\u306e\u9867\u5ba2\u306b\u5225\u500b\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e<span style=\"text-decoration: underline;\">\u89b3\u5bdf\u53ef\u80fd\u306a\u4fa1\u683c<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4fa1\u683c\u3084\u5b9a\u4fa1\u306f<\/span>\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e<span style=\"text-decoration: underline;\">\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304c\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3067\u3042\u308b\u3068\u63a8\u5b9a\u3057\u3066\u306f\u306a\u3089\u306a\u3044<\/span>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6248<\/a>\uff09\u3002<\/p>\n<p>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u304c<span style=\"text-decoration: underline;\">\u76f4\u63a5\u7684\u306b\u89b3\u5bdf\u53ef\u80fd\u3067\u306f\u306a\u3044\u5834\u5408<\/span>\u306b\u306f\u3001\u4f01\u696d\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306e\u76ee\u7684\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6246<\/a>\uff09\u306b\u5408\u81f4\u3059\u308b\u3088\u3046\u306b\u898b\u7a4d\u3082\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6249<\/a>\uff09\u3002\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u3082\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u65b9\u6cd5\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\u610f\u898b\u52df\u96c6249<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=105\" target=\"_blank\">\u6ce846<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09\u3000\u8abf\u6574\u5f8c\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/p>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u5e02\u5834\u3092\u8a55\u4fa1\u3057\u3066\u3001\u5f53\u8a72\u5e02\u5834\u306e\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u3066\u3082\u3088\u3044\u3068\u8003\u3048\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c\u3092\u898b\u7a4d\u3082\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09\u3000\u4e88\u60f3\u30b3\u30b9\u30c8\u306b\u30de\u30fc\u30b8\u30f3\u3092\u52a0\u7b97\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/p>\n<p>\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u3092\u4e88\u6e2c\u3057\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u9069\u5207\u306a\u30de\u30fc\u30b8\u30f3\u3092\u8ffd\u52a0\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09\u3000\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u304b\u3089\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u89b3\u5bdf\u53ef\u80fd\u306a\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u5408\u8a08\u3092\u63a7\u9664\u3057\u305f\u984d\u3092\u53c2\u7167\u3057\u3066\u898b\u7a4d\u3082\u308b\u3002\u305f\u3060\u3057\u3001\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u4f7f\u7528\u3067\u304d\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u4f01\u696d\u304c\u540c\u4e00\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u7570\u306a\u308b\u9867\u5ba2\u306b\uff08\u540c\u6642\u306b\u53c8\u306f\u307b\u307c\u540c\u6642\u306b\uff09\u5e83\u3044\u7bc4\u56f2\u306e\u91d1\u984d\u3067\u8ca9\u58f2\u3057\u3066\u3044\u308b\uff08\u3059\u306a\u308f\u3061\u3001\u4ee3\u8868\u7684\u306a\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u304c\u904e\u53bb\u306e\u53d6\u5f15\u53c8\u306f\u4ed6\u306e\u89b3\u5bdf\u53ef\u80fd\u306a\u8a3c\u62e0\u304b\u3089\u8b58\u5225\u53ef\u80fd\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ca9\u58f2\u4fa1\u683c\u306e\u5909\u52d5\u6027\u304c\u9ad8\u3044\uff09\u3002<\/li>\n<li>\u4f01\u696d\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306e\u4fa1\u683c\u3092\u307e\u3060\u8a2d\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3053\u308c\u307e\u3067\u72ec\u7acb\u3057\u3066\u8ca9\u58f2\u3055\u308c\u305f\u3053\u3068\u304c\u306a\u3044\uff08\u3059\u306a\u308f\u3061\u3001\u8ca9\u58f2\u4fa1\u683c\u304c\u4e0d\u78ba\u5b9a\u3067\u3042\u308b\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p><strong>\u3010\u88dc\u8db3\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5024\u5f15\u304d\u306e\u7279\u5b9a\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u5024\u5f15\u304d\u306e\u5168\u4f53\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u3046\u3061\u4e00\u90e8\u306e\u307f\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u89b3\u5bdf\u53ef\u80fd\u306a\u8a3c\u62e0\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u4f01\u696d\u306f\u3001<span style=\"text-decoration: underline;\">\u5024\u5f15\u304d\u3092\u5951\u7d04\u306e\u4e2d\u306e\u3059\u3079\u3066\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u6bd4\u4f8b\u7684\u306b\u914d\u5206<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=105\" target=\"_blank\">\u610f\u898b\u52df\u96c6250<\/a>\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p><strong>\u3010\u88dc\u8db3\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u5909\u52d5\u5bfe\u4fa1\u306e\u7279\u5b9a\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306e<span style=\"text-decoration: underline;\">\u4e21\u65b9<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5909\u52d5\u6027\u306e\u3042\u308b\u91d1\u984d\uff08\u53ca\u3073\u5f53\u8a72\u91d1\u984d\u306e\u305d\u306e\u5f8c\u306e\u5909\u52d5\uff09\u306e\u5168\u4f53\u3092\u3001<span style=\"text-decoration: underline;\">\u7279\u5b9a\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206<\/span>\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=105\" target=\"_blank\">\u610f\u898b\u52df\u96c6252<\/a>\uff09\u3002<\/p>\n<ul>\n<li>\u5909\u52d5\u6027\u306e\u3042\u308b\u652f\u6255\u306e\u6761\u4ef6\u304c\u3001\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u305f\u3081\u306e\u52aa\u529b\uff08\u53c8\u306f\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u7279\u5b9a\u306e\u7d50\u679c\uff09\u306b\u500b\u5225\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u5909\u52d5\u6027\u306e\u3042\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u306e\u5168\u4f53\u3092\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u304c\u3001\u5951\u7d04\u306e\u4e2d\u306e\u5c65\u884c\u7fa9\u52d9\u53ca\u3073\u652f\u6255\u6761\u4ef6\u306e\u3059\u3079\u3066\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306e\u76ee\u7684<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=104\" target=\"_blank\">\uff08\u610f\u898b\u52df\u96c6246\uff09<\/a>\u306b\u5408\u81f4\u3059\u308b\u3068\u3044\u3048\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/2\">\u3010STEP\uff11\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/4\">\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/5\">\u3010STEP\uff14\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/6\">\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u53ce\u76ca\u8a8d\u8b58<\/strong><\/h4>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101136\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-5-1.png\" alt=\"\" width=\"1170\" height=\"787\" \/><\/a><\/p>\n<p>\u3010STEP\uff15\u3011\u3067\u306f\u3001\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u4f01\u696d\u306f\u3001<span style=\"color: #b22222;\">\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\uff08\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\uff09\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/span>\u3002\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u306b\uff08\u53c8\u306f\u7372\u5f97\u3059\u308b\u306b\u3064\u308c\u3066\uff09\u3001\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=107\" target=\"_blank\">\u610f\u898b\u52df\u96c6256<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u3010\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3011<\/strong><br \/>\n\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3068\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u6b8b\u308a\u306e\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u7372\u5f97\u3059\u308b\u80fd\u529b\u3092\u6307\u3057\u3001\u4ed6\u306e\u4f01\u696d\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3066\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u4fbf\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u80fd\u529b\u3082\u542b\u307e\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=107\" target=\"_blank\">\u610f\u898b\u52df\u96c6257<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-25\/3\">\u3010STEP\uff12\u3011<\/a>\u306b\u5f93\u3063\u3066\u8b58\u5225\u3055\u308c\u305f\u5c65\u884c\u7fa9\u52d9\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306f\u3001\u5951\u7d04\u958b\u59cb\u6642\u306b\u3001\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u300c\u4e00\u5b9a\u306e\u671f\u9593\u300d\u306b\u308f\u305f\u308a\u5145\u8db3\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u300c\u4e00\u6642\u70b9\u300d\u3067\u5145\u8db3\u3059\u308b\u306e\u304b\u3092\u6c7a\u5b9a\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=107\" target=\"_blank\">\u610f\u898b\u52df\u96c6258<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3059\u308b\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u8981\u4ef6<strong><span style=\"color: #cd5c5c;\">\u2460<\/span><\/strong>\u304b\u3089<strong><span style=\"color: #cd5c5c;\">\u2462<\/span><\/strong>\u306e<span style=\"text-decoration: underline;\">\u3044\u305a\u308c\u304b<\/span>\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u3002\u305d\u308c\u4ee5\u5916\u306f\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=107\" target=\"_blank\">\u610f\u898b\u52df\u96c6259<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFAF0;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u8981\u4ef6\u2460\u3011<\/strong><\/span><br \/>\n\u9867\u5ba2\u304c\u3001\u4f01\u696d\u306e\u5c65\u884c\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4fbf\u76ca\u3092\u3001\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u540c\u6642\u306b\u53d7\u3051\u53d6\u3063\u3066\u6d88\u8cbb\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u691c\u8a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4e0a\u8a18\u8981\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081\u304c\u5358\u7d14\u306a\u72b6\u6cc1\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u65e5\u5e38\u7684\u53c8\u306f\u53cd\u5fa9\u7684\u306a\u30b5\u30fc\u30d3\u30b9\uff08\u6e05\u6383\u30b5\u30fc\u30d3\u30b9\u7b49\uff09\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4e0a\u8a18\u8981\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081\u304c\u5358\u7d14\u3067\u306a\u3044\u72b6\u6cc1\u3067\u306f\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u4f5c\u696d\u306b\u3064\u3044\u3066\u4eee\u306b\u4ed6\u306e\u4f01\u696d\u304c\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u5c65\u884c\u3059\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u4f5c\u696d\u306e\u5927\u5e45\u306a\u3084\u308a\u76f4\u3057\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u3053\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3002\u5f53\u8a72\u5224\u65ad\u306e\u969b\u3001\u4ee5\u4e0b\u306e\u4e21\u65b9\u306e\u4eee\u5b9a\u3092\u304a\u304f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u2170\uff09\u3000\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u4ed6\u306e\u4f01\u696d\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u3088\u3046\u306a\u5951\u7d04\u4e0a\u306e\u5236\u9650\u53c8\u306f\u5b9f\u52d9\u4e0a\u306e\u5236\u7d04\u306f\u7121\u8996\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u2171\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u6b8b\u308a\u306e\u90e8\u5206\u3092\u5c65\u884c\u3059\u308b\u4ed6\u306e\u4f01\u696d\u306f\u3001\u4f01\u696d\u304c\u73fe\u5728\u652f\u914d\u3057\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fbf\u76ca\u3092\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4ed6\u306e\u4f01\u696d\u306b\u79fb\u8ee2\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u4f01\u696d\u304c\u4f9d\u7136\u3068\u3057\u3066\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u652f\u914d\u3059\u308b\u3082\u306e\u3068\u63a8\u5b9a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u8981\u4ef6\u2461\u3011<\/strong><\/span><br \/>\n\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u4f8b\u3048\u3070\u3001\u4ed5\u639b\u54c1\uff09\u3092\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u5897\u4fa1\u3055\u305b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5275\u51fa\u53c8\u306f\u5897\u4fa1\u306b\u3064\u308c\u3066\u305d\u308c\u3092\u652f\u914d\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u691c\u8a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4e0a\u8a18\u306e\u8981\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081\u3092\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u306f\u652f\u914d\u306e\u5b9a\u7fa9\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=107\" target=\"_blank\">\u610f\u898b\u52df\u96c6257<\/a>\uff09\u7b49\u53ca\u3073\u4e0b\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u6307\u6a19\uff08\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u652f\u914d\u306e\u79fb\u8ee2\u6642\u70b9\u306e\u5224\u65ad\u6307\u6a19\uff09\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u5275\u51fa\u53c8\u306f\u5897\u4fa1\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u4f8b\u3048\u3070\u3001\u4ed5\u639b\u54c1\uff09\u306f\u3001\u6709\u5f62\u53c8\u306f\u7121\u5f62\u306e\u3044\u305a\u308c\u306e\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306e\u571f\u5730\u306e\u4e0a\u306b\u5efa\u8a2d\u3092\u884c\u3046\u5de5\u4e8b\u5951\u7d04\u306e\u5834\u5408\u306f\u3001\u9867\u5ba2\u306f\u4e00\u822c\u7684\u306b\u4f01\u696d\u306e\u5c65\u884c\u304b\u3089\u751f\u3058\u308b\u4ed5\u639b\u54c1\u3092\u652f\u914d\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u8981\u4ef6\u2462\u3011<\/strong><\/span><br \/>\n\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u4f01\u696d\u304c\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5275\u51fa\u305b\u305a\u3001\u304b\u3064\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<br \/>\n<strong><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u691c\u8a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5275\u51fa\u3057\u306a\u3044\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5225\u306e\u7528\u9014\uff08\u5225\u306e\u9867\u5ba2\u3078\u306e\u58f2\u5374\u7b49\uff09\u306b\u5411\u3051\u308b\u3053\u3068\u3092\u5bb9\u6613\u306b\u6307\u56f3\u3059\u308b\u80fd\u529b\u306b\u5bfe\u3059\u308b\u5951\u7d04\u4e0a\u306e\u5236\u9650\u53c8\u306f\u5b9f\u52d9\u4e0a\u306e\u5236\u7d04\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u89e3\u7d04\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u8003\u616e\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u5951\u7d04\u4e0a\u306e\u5236\u9650\u304c\u5b58\u5728\u3059\u308b\u306e\u306f\u3001\u4f01\u696d\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5225\u306e\u7528\u9014\u306b\u5411\u3051\u3088\u3046\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u9867\u5ba2\u304c\u7d04\u675f\u3055\u308c\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u5f37\u5236\u3067\u304d\u308b\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\u25b7\u3000\u5b9f\u52d9\u4e0a\u306e\u5236\u7d04\u304c\u5b58\u5728\u3059\u308b\u306e\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5225\u306e\u7528\u9014\u306b\u5411\u3051\u308b\u305f\u3081\u306b\u4f01\u696d\u306b\u91cd\u5927\u306a\u7d4c\u6e08\u7684\u640d\u5931\u304c\u751f\u3058\u308b\u5834\u5408\u3067\u3042\u308b\uff08\u624b\u76f4\u3057\u3059\u308b\u305f\u3081\u306e\u91cd\u5927\u306a\u30b3\u30b9\u30c8\u306e\u767a\u751f\u3001\u53c8\u306f\u91cd\u5927\u306a\u640d\u5931\u3092\u751f\u3058\u308b\u58f2\u5374\u7b49\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u6a29\u5229\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u3064\u3044\u3066\u4f01\u696d\u306b\u88dc\u511f\u3059\u308b\u91d1\u984d\u306f\u3001\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u4fa1\u683c\u306b\u8fd1\u4f3c\u3057\u305f\u91d1\u984d\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u751f\u3058\u305f\u30b3\u30b9\u30c8\u306b\u5408\u7406\u7684\u306a\u5229\u76ca\u30de\u30fc\u30b8\u30f3\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\uff09\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u6a29\u5229\u306f\u3001\uff08\u5951\u7d04\u3067\u793a\u3055\u308c\u305f\u652f\u6255\u306e\u4e88\u5b9a\u7b49\u306b\u57fa\u3065\u304f\uff09\u652f\u6255\u306b\u5bfe\u3059\u308b\u73fe\u5728\u306e\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002\u5f53\u8a72\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4f01\u696d\u306f\u3001\u7d04\u675f\u3057\u305f\u5c65\u884c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u4ee5\u5916\u306e\u7406\u7531\u3067\u5951\u7d04\u304c\u5c65\u884c\u5b8c\u4e86\u524d\u306b\u89e3\u7d04\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u8981\u6c42\u53c8\u306f\u4fdd\u6301\u3059\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5834\u5408\u3001<strong>\uff08\uff12\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5834\u5408\u3001<strong>\uff08\uff13\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9032\u6357\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=109\" target=\"_blank\">\u610f\u898b\u52df\u96c6260<\/a>\uff09\u3002<\/p>\n<p>\u9032\u6357\u5ea6\u306e\u6e2c\u5b9a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001<span style=\"color: #b22222;\">\u300c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u300d<\/span>\u3068<span style=\"color: #b22222;\">\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u300d<\/span>\u304c\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=109\">\u610f\u898b\u52df\u96c6260<\/a>\uff09\u3002\u4f01\u696d\u306f\u3001\u3044\u305a\u308c\u304b\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff3b\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\uff3d<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u3068\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u6b8b\u308a\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3068\u306e\u6bd4\u7387\u306e\u76f4\u63a5\u7684\u306a\u6e2c\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5<\/span><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306e\u8abf\u67fb\u3001\u9054\u6210\u3057\u305f\u6210\u679c\u306e\u9451\u5b9a\u8a55\u4fa1\u3001\u9054\u6210\u3057\u305f\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3001\u7d4c\u904e\u671f\u9593\u3001\u751f\u7523\u5358\u4f4d\u6570\u53c8\u306f\u5f15\u6e21\u5358\u4f4d\u6570\u7b49\u306e\u65b9\u6cd5\u304c\u542b\u307e\u308c\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u9078\u629e\u3057\u305f\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u304c\u3001\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u90e8\u3092\u6e2c\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5c65\u884c\u306e\u5fe0\u5b9f\u306a\u63cf\u5199\u3092\u63d0\u4f9b\u3057\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u5b9f\u52d9\u4e0a\u306e\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u3001\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u4f01\u696d\u306e\u5c65\u884c\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3067\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6642\u9593\u6570\u3054\u3068\u306b\u56fa\u5b9a\u91d1\u984d\u3092\u8acb\u6c42\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\uff09\u306b\u306f\u3001\u4f01\u696d\u306f\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#B22222;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff3b\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\uff3d<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u305f\u3081\u306e\u4f01\u696d\u306e\u52b4\u529b\u53c8\u306f\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u4f8b\u3048\u3070\u3001\u6d88\u8cbb\u3057\u305f\u8cc7\u6e90\u3001\u8cbb\u3084\u3057\u305f\u52b4\u50cd\u6642\u9593\u3001\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u3001\u7d4c\u904e\u671f\u9593\u3001\u6a5f\u68b0\u4f7f\u7528\u6642\u9593\uff09\u304c\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u305f\u3081\u306e\u4e88\u60f3\u3055\u308c\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u5408\u8a08\u306b\u5360\u3081\u308b\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5<\/span><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u3046\u3061\u3001\u9032\u6357\u5ea6\u306e\u6e2c\u5b9a\u306e\u76ee\u7684\uff08\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u969b\u306e\u5c65\u884c\uff08\u3059\u306a\u308f\u3061\u3001\u4f01\u696d\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\uff09\u3092\u63cf\u5199\u3059\u308b\u3053\u3068\uff09\u306b\u5f93\u3063\u3066\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u3078\u79fb\u8ee2\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u5c65\u884c\u3092\u63cf\u5199\u3057\u306a\u3044\u3082\u306e\u306e\u5f71\u97ff\u3092\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u304b\u3089\u9664\u5916\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u65b9\u6cd5\u3067\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u3001<span style=\"text-decoration: underline;\">\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3082\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u3092\u56de\u53ce\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5834\u5408\u304c\u3042\u308b<\/span>\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306e\u7d50\u679c\u3092\u5408\u7406\u7684\u306b\u6e2c\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u307e\u3067\u3001<span style=\"text-decoration: underline;\">\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u304c\u56de\u53ce\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u7bc4\u56f2<\/span>\u3067\u306e\u307f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=111\" target=\"_blank\">\u610f\u898b\u52df\u96c6262<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58<\/span>\u3059\u308b\u3002<\/p>\n<p>IFRS15\u3067\u306f\u3001\u652f\u914d\u306e\u79fb\u8ee2\u306e\u6307\u6a19\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/shueki2016_02.pdf#page=112\" target=\"_blank\">\u610f\u898b\u52df\u96c6264<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#C0C0C0;color:#000000;border-color:#C0C0C0;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u6307\u6a19\u2460\uff3d<\/span><br \/>\n\u4f01\u696d\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u6307\u6a19\u2461\uff3d<\/span><br \/>\n\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/span><\/p>\n<ul>\n<li>\u4f01\u696d\u304c\u6cd5\u7684\u6240\u6709\u6a29\u3092\u9867\u5ba2\u306e\u652f\u6255\u4e0d\u5c65\u884c\u306b\u5bfe\u3059\u308b\u4fdd\u8b77\u3068\u3057\u3066\u306e\u307f\u4fdd\u6301\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5f53\u8a72\u6a29\u5229\u306f\u3001\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u6307\u6a19\u2462\uff3d<\/span><br \/>\n\u4f01\u696d\u304c\u8cc7\u7523\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u79fb\u8ee2\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/span><\/p>\n<ul>\n<li>\uff08\u5f53\u8a72\u6307\u6a19\u304c\u3042\u308b\u4e00\u65b9\u3067\uff09\u7269\u7406\u7684\u306a\u5360\u6709\u306f\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u3001\u8cb7\u623b\u3057\u5951\u7d04\u3084\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04\u306e\u4e2d\u306b\u306f\u3001\u9867\u5ba2\u53c8\u306f\u53d7\u8a17\u8005\u304c\u3001\u4f01\u696d\u304c\u652f\u914d\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u7269\u7406\u7684\u306b\u5360\u6709\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u9006\u306b\u3001\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04\u306e\u4e2d\u306b\u306f\u3001\u4f01\u696d\u304c\u3001\u9867\u5ba2\u304c\u652f\u914d\u3057\u3066\u3044\u308b\u8ca1\u3092\u7269\u7406\u7684\u306b\u5360\u6709\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u6307\u6a19\u2463\uff3d<\/span><br \/>\n\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/span><\/p>\n<ul>\n<li>\u7d04\u675f\u3057\u305f\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u307b\u304b\u3001\u72ec\u7acb\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u30ea\u30b9\u30af\u3092\u9664\u5916\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304c\u3001\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u306b\u95a2\u9023\u3057\u305f\u7dad\u6301\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8ffd\u52a0\u7684\u306a\u5c65\u884c\u7fa9\u52d9\u3092\u307e\u3060\u5145\u8db3\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u6307\u6a19\u2464\uff3d<\/span><br \/>\n\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 2px 2px 2px 2px; border-color: #BA55D3;\">\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/span><\/p>\n<ul>\n<li>\uff08\u5f53\u8a72\u6307\u6a19\u304c\u3042\u308b\u4e00\u65b9\u3067\uff09\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u304c\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u305f\u3053\u3068\u3092\u4f01\u696d\u304c\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u306e\u691c\u53ce\u306f\u5f62\u5f0f\u7684\u3067\u3042\u308a\u3001\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u3092\u3044\u3064\u7372\u5f97\u3057\u305f\u304b\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u5224\u65ad\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3002<\/li>\n<li>\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u4f01\u696d\u304c\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u3001\u9867\u5ba2\u306e\u691c\u53ce\u3092\u53d7\u3051\u308b\u307e\u3067\u3001\u9867\u5ba2\u304c\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u4ee5\u4e0a\u3001\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101131\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/f_chart28-0-1.png\" alt=\"\" width=\"1200\" height=\"4672\" \/><\/a><\/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:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<ul>\n<li>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/shueki2016\/\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6\u300d\u306e\u516c\u8868<\/a>\u300d\uff08ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9 \u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/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>2014\u5e74\uff15\u670828\u65e5\u306bIFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff08\u4ee5\u4e0b\u3001\u300cIFRS15\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002IFRS15\u306f\u3001\u539f\u5247\u30012018\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n\u307e\u305f\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u3001IFRS15\u306e\u5f37\u5236\u9069\u7528\u65e5\u306b\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u308b\u3053\u3068\u3092\u5f53\u9762\u306e\u76ee\u6a19\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\uff08\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u52df\u96c6\u300d\u3068\u3044\u3046\uff09\u300d15\uff09\u3002<br 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