{"id":108845,"date":"2016-10-26T12:14:38","date_gmt":"2016-10-26T03:14:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=108845"},"modified":"2017-04-12T12:45:42","modified_gmt":"2017-04-12T03:45:42","slug":"accounting-report-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-report-11\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304b\u3089\u300c\u5e73\u621028\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u300d\u304c\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u7b56\u5b9a\u3001\u30d5\u30a7\u30a2\u30fb\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30fb\u30eb\u30fc\u30eb\u5c0e\u5165\u306b\u5411\u3051\u305f\u691c\u8a0e\u7b49\u306e\u65b9\u91dd\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u304b\u3089\u300c\u5e73\u621028\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u300d\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u7b56\u5b9a\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u30d5\u30a7\u30a2\u30fb\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30fb\u30eb\u30fc\u30eb\u5c0e\u5165\u306b\u5411\u3051\u305f\u691c\u8a0e\u7b49\u306e\u65b9\u91dd\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e7410\u670821\u65e5\u3001\u91d1\u878d\u5e81\u306f\u300c\u5e73\u621028\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u91d1\u878d\u884c\u653f\u65b9\u91dd\u3067\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u300c\u5171\u901a\u4fa1\u5024\u306e\u5275\u9020\u300d\u3092\u76ee\u6307\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u8ee2\u63db\uff08\u91d1\u878d\u6a5f\u95a2\u306f\u73fe\u5728\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u74b0\u5883\u5909\u5316\u306e\u4e0b\u3067\u6301\u7d9a\u53ef\u80fd\u304b\u691c\u8a3c\u304c\u5fc5\u8981\uff09\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u3088\u308b\u300c\u9867\u5ba2\u672c\u4f4d\u306e\u696d\u52d9\u904b\u55b6\u300d\uff08\u30d5\u30a3\u30c7\u30e5\u30fc\u30b7\u30e3\u30ea\u30fc\u30fb\u30c7\u30e5\u30fc\u30c6\u30a3\u30fc\uff09\u306e\u78ba\u7acb\u3068\u5b9a\u7740\u3001<span style=\"color: #b22222;\">\u2462<\/span>FinTech\uff08\u91d1\u878d\u30fbIT\u878d\u5408\uff09\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u5e45\u5e83\u3044\u65b9\u91dd\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u91d1\u878d\u884c\u653f\u65b9\u91dd\u306e\u3046\u3061\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u958b\u793a\u53ca\u3073\u4f1a\u8a08\u57fa\u6e96\u306e\u8cea\u306e\u5411\u4e0a\u306b\u95a2\u3059\u308b\u8a18\u8f09\u306b\u7126\u70b9\u3092\u3042\u3066\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/20161021-3.html\" target=\"_blank\">\u5e73\u621028\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f1a\u8a08\u76e3\u67fb\u3001\u958b\u793a\u53ca\u3073\u4f1a\u8a08\u57fa\u6e96\u306e\u8cea\u306e\u5411\u4e0a<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u3001\u958b\u793a\u53ca\u3073\u4f1a\u8a08\u57fa\u6e96\u306e\u8cea\u306e\u5411\u4e0a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/20161021-3\/02.pdf#page=16\" target=\"_blank\">14\uff5e16\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u76e3\u67fb\u306e\u8cea\u306e\u5411\u4e0a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u306e\u63d0\u8a00\uff082016\u5e74\uff13\u6708\uff09\u3092\u8e0f\u307e\u3048\u3001\u6b21\u306e\u53d6\u7d44\u307f\u3092\u9032\u3081\u308b\u3002<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/27\/singi\/20160308-1.html\" target=\"_blank\">\u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u63d0\u8a00\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9<\/strong><\/p>\n<p>\u76e3\u67fb\u6cd5\u4eba\u306e\u7d4c\u55b6\u9663\u306b\u3088\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u6539\u9769\u306e\u53d6\u7d44\u307f\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u3064\u3044\u3066\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/singi\/governance_code\/index.html\" target=\"_blank\">\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u691c\u8a0e\u4f1a<\/a>\u300d\u306b\u304a\u3044\u3066\u691c\u8a0e\u3001\u7b56\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6<\/strong><\/p>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u540c\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u4f34\u3046\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u7b49\u306b\u95a2\u3057\u3066\u3001\u6df1\u5ea6\u3042\u308b\u8abf\u67fb\u30fb\u5206\u6790\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\uff08\u9577\u6587\u5316\uff09<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u3084\u305d\u306e\u682a\u4e3b\u304c\u76e3\u67fb\u6cd5\u4eba\u3084\u305d\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u3092\u9069\u6b63\u306b\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u3092\u5145\u5b9f\u3055\u305b\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/li>\n<li>\u76e3\u67fb\u6cd5\u4eba\u306e\u696d\u52d9\u904b\u55b6\u3084\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u65b9\u7b56\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\uff08\u9577\u6587\u5316\uff09\u3082\u542b\u3081\u3066\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u306e\u691c\u67fb<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<ul>\n<li>\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u306b\u304a\u3044\u3066\u306f\u3001\u5927\u898f\u6a21\u306a\u76e3\u67fb\u6cd5\u4eba\u306b\u5bfe\u3057\u3001\u7d4c\u55b6\u7ba1\u7406\u614b\u52e2\u3084\u696d\u52d9\u7ba1\u7406\u614b\u52e2\u7b49\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u4e00\u5c64\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u691c\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/li>\n<li>\u305d\u306e\u307b\u304b\u3001\u901a\u5e38\u691c\u67fb\u306e\u6b21\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u6539\u5584\u72b6\u6cc1\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u691c\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u696d\u52d9\u3078\u306e\u95a2\u5fc3\u306e\u62e1\u5927<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p>\u76e3\u67fb\u696d\u52d9\u3092\u62c5\u3046\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3044\u3046\u8077\u696d\u306b\u95a2\u5fc3\u3092\u6301\u3064\u8005\u306e\u62e1\u5927\u3092\u56f3\u308b\u305f\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306b\u95a2\u3057\u3001\u9ad8\u6821\u751f\u7b49\u82e5\u5e74\u5c64\u3084\u5973\u6027\u306b\u5411\u3051\u305f\u5e83\u5831\u6d3b\u52d5\u3092\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3068\u9023\u643a\u3057\u3066\u63a8\u9032\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u958b\u793a\u53ca\u3073\u4f1a\u8a08\u57fa\u6e96\u306e\u8cea\u306e\u5411\u4e0a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u958b\u793a\u306e\u8cea\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u6210\u9577\u3068\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u3068\u306e\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306e\u60c5\u5831\u958b\u793a\u306e\u5185\u5bb9\u306e\u81ea\u7531\u5ea6\u3092\u9ad8\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u5bfe\u8a71\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u5145\u5b9f\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u52b9\u679c\u7684\u30fb\u52b9\u7387\u7684\u3067\u9069\u6642\u306a\u958b\u793a\u3092\u5b9f\u73fe\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u91d1\u878d\u5be9\u8b70\u4f1a\uff08\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\uff09\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/tosin\/20160418-1.html\" target=\"_blank\">\u5831\u544a\uff082016\u5e74\uff14\u6708\uff09<\/a>\u3092\u8e0f\u307e\u3048\u3001\uff13\u3064\u306e\u5236\u5ea6\uff08\u8a3c\u5238\u53d6\u5f15\u6240\u4e0a\u5834\u898f\u5247\uff08\u6c7a\u7b97\u77ed\u4fe1\uff09\u3001\u4f1a\u793e\u6cd5\uff08\u4e8b\u696d\u5831\u544a\u30fb\u8a08\u7b97\u66f8\u985e\uff09\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff09\u306b\u57fa\u3065\u304f\u958b\u793a\u5236\u5ea6\uff09\u306b\u57fa\u3065\u304f\u958b\u793a\u5185\u5bb9\u3092\u6574\u7406\u30fb\u5171\u901a\u5316\u30fb\u5408\u7406\u5316\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u307f\u3092\u66f4\u306b\u9032\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u516c\u5e73\u30fb\u516c\u6b63\u306a\u60c5\u5831\u958b\u793a\u306b\u5bfe\u3059\u308b\u5e02\u5834\u306e\u4fe1\u983c\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u30d5\u30a7\u30a2\u30fb\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30fb\u30eb\u30fc\u30eb\u306e\u5c0e\u5165\u306b\u5411\u3051\u305f\u691c\u8a0e\u3092\u9032\u3081\u308b\uff08\u30d5\u30a7\u30a2\u30fb\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30fb\u30eb\u30fc\u30eb\uff1a\u4f01\u696d\u304c\u516c\u8868\u524d\u306e\u5185\u90e8\u60c5\u5831\u3092\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u60c5\u5831\u304c\u4ed6\u306e\u6295\u8cc7\u8005\u306b\u3082\u540c\u6642\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u30eb\u30fc\u30eb\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u54c1\u8cea\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u6211\u304c\u56fd\u4e0a\u5834\u4f01\u696d\u7b49\u306b\u304a\u3044\u3066\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u54c1\u8cea\u304c\u3001\u3088\u308a\u9ad8\u54c1\u8cea\u306a\u3082\u306e\u3068\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3001\u95a2\u4fc2\u8005\u3068\u9023\u643a\u3057\u3066\u3001\u5f15\u304d\u7d9a\u304d\u4ee5\u4e0b\u306e\u53d6\u7d44\u307f\u3092\u9032\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u62e1\u5927\u4fc3\u9032<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000IFRS\u306b\u95a2\u3059\u308b\u6211\u304c\u56fd\u304b\u3089\u306e\u56fd\u969b\u7684\u306a\u610f\u898b\u767a\u4fe1\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u65e5\u672c\u57fa\u6e96\u306e\u9ad8\u54c1\u8cea\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u56fd\u969b\u4f1a\u8a08\u4eba\u6750\u306e\u80b2\u6210\uff08IFRS\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u76e3\u67fb\u306e\u5b9f\u52d9\u3092\u62c5\u3048\u308b\u4eba\u6750\u306e\u80b2\u6210\u3001IFRS\u306b\u95a2\u3057\u3066\u56fd\u969b\u7684\u306a\u5834\u3067\u610f\u898b\u767a\u4fe1\u3067\u304d\u308b\u4eba\u6750\u306e\u30d7\u30fc\u30eb\u306e\u69cb\u7bc9\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u56fd\u969b\u30d5\u30a9\u30fc\u30e9\u30e0\uff08IFIAR\uff09<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u56fd\u969b\u7684\u5730\u4f4d\u3068\u6771\u4eac\u306e\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\u3068\u3057\u3066\u306e\u5730\u4f4d\u306e\u5411\u4e0a\u53ca\u3073\u76e3\u67fb\u306e\u54c1\u8cea\u5411\u4e0a\u306e\u91cd\u8981\u6027\u306b\u9451\u307f\u3001\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u56fd\u969b\u30d5\u30a9\u30fc\u30e9\u30e0\uff08IFIAR\uff09\u5e38\u8a2d\u4e8b\u52d9\u5c40\u3092\u6771\u4eac\u306b\u8a98\u81f4\u3057\u30012016\u5e74\uff14\u6708\u306b<a title=\"\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/cpaaob\/sonota\/kokusai\/20160422-1.html\" target=\"_blank\">\u6771\u4eac\u8a2d\u7f6e\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3051\u308bIFIAR\u4e8b\u52d9\u5c40\u306e\u6d3b\u52d5\u306e\u30b5\u30dd\u30fc\u30c8\u53ca\u3073IFIAR\u8981\u4eba\u7b49\u3068\u306e\u610f\u898b\u4ea4\u63db\u3092\u901a\u3058\u305f\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u54c1\u8cea\u306b\u95a2\u3059\u308b\u610f\u8b58\u5411\u4e0a\u306e\u305f\u3081\u3001\u56fd\u5185\u306e\u95a2\u4fc2\u56e3\u4f53\u306b\u3088\u308b\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u4e00\u5143\u7684\u306a\u91d1\u878d\u76e3\u7763\u5f53\u5c40\u3068\u3057\u3066\u306e\u77e5\u898b\u3082\u6d3b\u7528\u3057\u3064\u3064\u3001\u91d1\u878d\u5e81\u3068\u3057\u3066\u3001\u4eca\u5f8c\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u76e3\u67fb\u306e\u54c1\u8cea\u5411\u4e0a\u306b\u5411\u3051\u3066\u7a4d\u6975\u7684\u306b\u8ca2\u732e\u3057\u3066\u3044\u304f\u3068\u3057\u3066\u3044\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/20161021-3\/02.pdf#page=34\" target=\"_blank\">32\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621027\u5e7410\u670821\u65e5\u3001\u91d1\u878d\u5e81\u306f\u300c\u5e73\u621028\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u91d1\u878d\u884c\u653f\u65b9\u91dd\u3067\u306f\u3001\u2460\u300c\u5171\u901a\u4fa1\u5024\u306e\u5275\u9020\u300d\u3092\u76ee\u6307\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u8ee2\u63db\uff08\u91d1\u878d\u6a5f\u95a2\u306f\u73fe\u5728\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u74b0\u5883\u5909\u5316\u306e\u4e0b\u3067\u6301\u7d9a\u53ef\u80fd\u304b\u691c\u8a3c\u304c\u5fc5\u8981\uff09\u3001\u2461\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u3088\u308b\u300c\u9867\u5ba2\u672c\u4f4d\u306e\u696d\u52d9\u904b\u55b6\u300d\uff08\u30d5\u30a3\u30c7\u30e5\u30fc\u30b7\u30e3\u30ea\u30fc\u30fb\u30c7\u30e5\u30fc\u30c6\u30a3\u30fc\uff09\u306e\u78ba\u7acb\u3068\u5b9a\u7740\u3001\u2462FinTech\uff08\u91d1\u878d\u30fbIT\u878d\u5408\uff09\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u5e45\u5e83\u3044\u65b9\u91dd\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,167,289],"tags":[654,535,316,632,128,503,159],"backnumber":[1864],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 17:25:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/108845"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=108845"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/108845\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=108845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=108845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=108845"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=108845"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=108845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}