{"id":120215,"date":"2017-03-30T10:13:01","date_gmt":"2017-03-30T01:13:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=120215"},"modified":"2017-03-29T11:03:56","modified_gmt":"2017-03-29T02:03:56","slug":"financial-accounting-others-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-23\/","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c12\u56de\u3011\u300c\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u81ea\u793e\u306e\u682a\u5f0f\u3092\u7528\u3044\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: 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style=\"color: #006400;\">\u2461<\/span>\u3002\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e9615\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<p>\u901a\u5e38\u3001\u516c\u958b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u793e\u306e\u682a\u5f0f\u306e\u5e02\u5834\u4fa1\u683c\u306b\u3088\u308b\u4fe1\u983c\u6027\u306e\u3042\u308b\u6e2c\u5b9a\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3059\u3079\u304d\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u7b97\u5b9a\u306e\u57fa\u6e96\u65e5\u306f\u3001\u3044\u305a\u308c\u306e\u8a55\u4fa1\u984d\u3067\u7b97\u5b9a\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5951\u7d04\u65e5\u3068\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e9650\u9805\u300166\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u3044\u305a\u308c\u304b\u3088\u308a\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u53ef\u80fd\u306a\u8a55\u4fa1\u984d\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u3044\u305a\u308c\u304b\u3088\u308a\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u53ef\u80fd\u306a\u8a55\u4fa1\u984d\u306e\u5224\u5b9a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u9069\u7528\u6307\u91dd23\u9805\u300167\u9805\uff5e70\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u516c\u958b\u4f01\u696d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u300c\u81ea\u793e\u306e\u682a\u5f0f\u300d\u3092\u7528\u3044\u308b\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u901a\u5e38\u3001\u81ea\u793e\u306e\u682a\u5f0f\u306e\u5e02\u5834\u4fa1\u683c\u306b\u3088\u308b\u4fe1\u983c\u6027\u306e\u3042\u308b\u6e2c\u5b9a\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u300c\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u7528\u3044\u308b\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u901a\u5e38\u3001\u81ea\u793e\u306e\u682a\u5f0f\u306e\u5e02\u5834\u4fa1\u683c\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3092\u884c\u3046\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u305f\u3060\u3057\u3001\u7279\u306b\u53d6\u5f97\u3059\u308b\u8ca1\u8ca8\u7b49\u304c\u5e02\u5834\u4fa1\u683c\u3068\u3088\u308a\u76f4\u63a5\u7684\u306b\u7d50\u3073\u3064\u3044\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8ca1\u8ca8\u7b49\u306e\u5e02\u5834\u4fa1\u683c\u3067\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u6e2c\u5b9a\u304c\u53ef\u80fd\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u5f97\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u672a\u516c\u958b\u4f01\u696d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u672a\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u300c\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3092\u7528\u3044\u305f\u5834\u5408\u3001\u3053\u308c\u3068\u5bfe\u4fa1\u95a2\u4fc2\u306b\u3042\u308b\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5e02\u5834\u4fa1\u683c\u3092\u53c2\u7167\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e02\u5834\u4fa1\u683c\u3067\u7b97\u5b9a\u3092\u884c\u3046\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5e02\u5834\u4fa1\u683c\u3092\u76f4\u63a5\u53c2\u7167\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3082\u3001\u305d\u306e\u5e02\u5834\u4fa1\u683c\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u6e2c\u5b9a\u304c\u53ef\u80fd\u3068\u306a\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5408\u7406\u7684\u306b\u898b\u7a4d\u3089\u308c\u305f\u5e02\u5834\u4fa1\u683c\u3067\u7b97\u5b9a\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u672a\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u300c\u81ea\u793e\u306e\u682a\u5f0f\u300d\u3092\u7528\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u3084\u682a\u5f0f\u306e\u58f2\u8cb7\u304c\u306a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u4e00\u5b9a\u7a0b\u5ea6\u306e\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u81ea\u793e\u306e\u682a\u5f0f\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u7d42\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u4eca\u56de\uff08\u7b2c12\u56de\uff09\u3067\u7d42\u4e86\u3068\u306a\u308b\u3002<\/p>\n<p>\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u9663\u306e\u5831\u916c\u306b\u3064\u3044\u3066\u73fe\u91d1\u5831\u916c\u3068\u81ea\u793e\u682a\u5831\u916c\u3068\u306e\u9069\u5207\u306a\u5272\u5408\u306e\u8a2d\u5b9a\u306a\u3069\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u5f15\u304d\u7d9a\u304d\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5229\u7528\u3057\u305f\u5831\u916c\u5236\u5ea6\u3082\u9078\u629e\u80a2\u306e\u4e00\u3064\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u9023\u8f09\u304c\u3001\u5c11\u3057\u3067\u3082\u5b9f\u52d9\u306b\u5f79\u7acb\u3066\u3070\u5e78\u3044\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<\/div><\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u9023\u8f09\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u81ea\u793e\u306e\u682a\u5f0f\u3092\u7528\u3044\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[276,178,167,182,290,232],"tags":[524,337],"backnumber":[1887],"series":[901],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-25 23:17:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120215"}],"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=120215"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120215\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=120215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=120215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=120215"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=120215"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=120215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}