{"id":123270,"date":"2017-05-18T10:15:22","date_gmt":"2017-05-18T01:15:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=123270"},"modified":"2017-05-17T20:21:50","modified_gmt":"2017-05-17T11:21:50","slug":"financial-accounting-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-31\/","title":{"rendered":"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308b\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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style=\"padding: 10px; border: 3px solid #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff31<\/strong><\/h4>\n<p>\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u4f7f\u7528\u3057\u3066\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff21<\/strong><\/h4>\n<p><a title=\"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-30\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u30fb<a title=\"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-243\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3068\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u300d\u3092\u4f7f\u7528\u3057\u3066\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3063\u305f\u304c\u3001\u4eca\u56de\u304b\u3089\u3001\u3082\u3046\uff11\u3064\u306e\u985e\u578b\u3067\u3042\u308b\u300c\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u300d\u3092\u4f7f\u7528\u3057\u305f\u7d4c\u8cbb\u6c7a\u6e08\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u5834\u5408\u3068\u540c\u69d8\u3001\u4eca\u56de\u306f\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3092\u884c\u3044\u3001\u6b21\u56de\u306b\u304a\u3044\u3066\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u7279\u5fb4<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3001\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u304c\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u3060\u3063\u305f\u304b\u3001\u7c21\u5358\u306b\u632f\u308a\u8fd4\u308b\u3002<a title=\"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-30\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u3082\u8aac\u660e\u3057\u305f\u304c\u3001\u8aad\u3093\u3067\u5b57\u306e\u5982\u304f\u30d7\u30ea\u30da\u30a4\u30c9\uff08Pre-paid\uff1a\u5148\u6255\u3044\uff09\u65b9\u5f0f\u306e\u5834\u5408\u3068\u306f\u9006\u306b\u3001\u5229\u7528\u4ee3\u91d1\u3092Post-Pay\uff1a\u5f8c\u6255\u3044\u3059\u308b\u30bf\u30a4\u30d7\u306e\u3082\u306e\u3067\u3042\u3063\u305f\uff08\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u4ee3\u8868\u4f8b\u3068\u3057\u3066\u306f\u3001iD\u3001QUICPay\u3001Smartplus\u3001Visa Touch\u306e\u307b\u304b\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7cfb\u96fb\u5b50\u30de\u30cd\u30fc\u306ePiTaPa\u306a\u3069\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\uff11\u3064\u306e\u7591\u554f\u304c\u751f\u3058\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3068\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u304b\u3001\u3068\u3002<\/p>\n<p>\u78ba\u304b\u306b\u30dd\u30b9\u30c8\u30da\u30a4\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u8ffd\u52a0\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u4ed8\u52a0\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u652f\u6255\u3082\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u4ee3\u91d1\u3068\u5408\u7b97\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u65e5\u5e38\u7684\u306b\u3042\u307e\u308a\u305d\u306e\u9055\u3044\u3092\u610f\u8b58\u3059\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3088\u304f\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306e\u3088\u3046\u306b\u8ca9\u58f2\u54e1\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u9810\u3051\u308b\u5fc5\u8981\u3082\u306a\u3051\u308c\u3070\u30b5\u30a4\u30f3\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u306a\u3044\u3002\u30ab\u30fc\u30c9\u3092\u5c02\u7528\u306e\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u306b\u30bf\u30c3\u30c1\u3059\u308b\u3060\u3051\u3067\u6c7a\u6e08\u306f\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u601d\u3044\u51fa\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u7406\u89e3\u3057\u3084\u3059\u3044\u304b\u3068\u601d\u3046\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4eca\u65e5\u306b\u304a\u3044\u3066\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u3088\u308a\u4fbf\u5229\u306b\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u4ed8\u52a0\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\u4f4d\u7f6e\u4ed8\u3051\u3067\u6349\u3048\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u7b46\u8005\u306f\u8003\u3048\u308b\uff08\u305f\u3060\u3057\u3001\u643a\u5e2f\u96fb\u8a71\u306b\u642d\u8f09\u3059\u308b\u306a\u3069\u3001\u500b\u5225\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u96fb\u5b50\u30de\u30cd\u30fc\u30b5\u30fc\u30d3\u30b9\u3082\u5b58\u5728\u3059\u308b\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0d \u53c2 \u8003 \uff0d<\/strong><\/span><\/p>\n<p>\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u3082\u306e\u3068\u7570\u306a\u308a\u3001\u8ca8\u5e63\u4fa1\u5024\u305d\u306e\u3082\u306e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u7f6e\u304d\u63db\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u7bc4\u56f2\u306b\u542b\u3081\u306a\u3044\u3068\u3059\u308b\u8003\u3048\u65b9\u3082\u3042\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u9280\u884c\u6c7a\u6e08\u6a5f\u69cb\u5c40\u767a\u884c\u306e\u300e<a title=\"\u65e5\u672c\u9280\u884c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.boj.or.jp\/research\/brp\/ron_2012\/ron121119a.htm\/\" target=\"_blank\">\u6700\u8fd1\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\uff082012\u5e74\uff09<\/a>\u300f\u3067\u306f\u300c\u672c\u7a3f\u3067\u306f\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u7bc4\u7587\u306b\u542b\u3081\u306a\u3044\u304c\u3001\u652f\u6255\u3044\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u6a5f\u80fd\uff08\u4e0e\u4fe1\u6a5f\u80fd\uff09\u3092\u5229\u7528\u3059\u308b\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\uff08\u5f8c\u6255\u3044\u65b9\u5f0f\uff09\u306e\u3082\u306e\u304c\u3042\u308b\u3002\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u9280\u884c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.boj.or.jp\/research\/brp\/ron_2012\/data\/ron121119a.pdf#page=2\" target=\"_blank\">p1<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u3001\u96fb\u5b50\u7684\u306a\u30c7\u30fc\u30bf\u306e\u3084\u308a\u53d6\u308a\u306b\u3088\u3063\u3066\u884c\u3046\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\u70b9\u3067\u306f\u540c\u69d8\u3067\u3042\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u3082\u542b\u3081\u3066\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u3068\u6349\u3048\u308b\u3053\u3068\u3082\u793e\u4f1a\u901a\u5ff5\u3068\u3057\u3066\u305d\u308c\u307b\u3069\u306e\u9055\u548c\u611f\u306a\u304f\u53d7\u3051\u5165\u308c\u3089\u308c\u3066\u3044\u308b\u70b9\u306b\u9451\u307f\u3001\u3053\u308c\u3092\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u542b\u3081\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001<strong>\uff08\uff11\uff09<\/strong>\u306e\u4f1a\u8a08\u7684\u7279\u6027\u3092\u524d\u63d0\u306b\u3001\u305d\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3057\u3066\u307f\u3088\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u4f7f\u7528\u3057\u305f\u969b\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u3053\u3053\u304b\u3089\u306f<a title=\"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-30\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3068\u540c\u69d8\u3001\u8aad\u8005\u306e\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u304b\u3093\u3067\u3082\u3089\u3046\u3053\u3068\u3067\u305d\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3088\u3046\u3001\u8a2d\u4f8b\u3092\u7528\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a2d\u4f8b\uff11<\/span><\/strong><\/span><br \/>\n\u5bb6\u96fb\u91cf\u8ca9\u5e97\u3067\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u4f7f\u7528\u3057\u300110,000\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u5468\u8fba\u6a5f\u5668\u3092\u8cfc\u5165\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u6642\u70b9\u3067\u306f\u3001\u73fe\u91d1\u652f\u6255\u3044\u306a\u304f\u7269\u54c1\u306e\u7d0d\u54c1\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u4ee3\u91d1\u306e\u652f\u6255\u884c\u70ba\u306f\u884c\u308f\u308c\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u610f\u5473\u3067\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u6d41\u51fa\u306f\u751f\u3058\u3066\u3044\u306a\u3044\u304c\u3001\u30d1\u30bd\u30b3\u30f3\u5468\u8fba\u6a5f\u5668\u306e\u8cfc\u5165\u884c\u70ba\u81ea\u4f53\u306f\u5b8c\u4e86\u3057\u3001\u5b9f\u969b\u306b\u7269\u54c1\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u8cbb\u6d88\u306e\u539f\u56e0\u4e8b\u5b9f\u304c\u3053\u306e\u6642\u70b9\u3067\u767a\u751f\u3057\u305f\u3068\u6349\u3048\u308b\u3068\u3068\u3082\u306b\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u5bfe\u3059\u308b\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u305f\u3068\u3082\u306e\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u304b\u304f\u3057\u3066\u3053\u306e\u6642\u70b9\u3067\u8cbb\u7528\u3068\u305d\u308c\u306b\u898b\u5408\u3046\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u3079\u304d\u3053\u3068\u306b\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u304c\u8d77\u7968\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed5\u8a33\uff11<\/span><\/p>\n<p style=\"text-align: center;\">\uff08\u501f\u65b9\uff09\u6d88\u8017\u54c1\u8cbb\u300010,000\u5186\u3000\u3000\uff08\u8cb8\u65b9\uff09\u672a\u6255\u91d1\u300010,000\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u652f\u6255\u65e5\u306b\u4ee3\u91d1\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u969b\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a2d\u4f8b\uff12<\/span><\/strong><\/span><br \/>\n\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306e\uff11\u30f6\u6708\u5206\u306e\u5229\u7528\u4ee3\u91d1\u5408\u8a0850,000\u5186\u304c\u3001\u5c4a\u3051\u51fa\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<p>\u652f\u6255\u65e5\u306b\u304a\u3044\u3066\u306f\u8cc7\u91d1\u306e\u652f\u6255\u3068\u305d\u308c\u306b\u4f34\u3044<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 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title=\"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-30\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306e\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306e\u89e3\u8aac\u3067\u3082\u8ff0\u3079\u305f\u304c\u3001\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u5834\u5408\u3082\u5229\u7528\u3059\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u3088\u3063\u3066\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7d4c\u7531\u3067\u96fb\u5b50\u30de\u30cd\u30fc\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u96fb\u5b50\u30de\u30cd\u30fc\u5229\u7528\u5b9f\u7e3e\u30c7\u30fc\u30bf\u3092\u8ca1\u52d9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u76f4\u63a5\u53d6\u308a\u8fbc\u3093\u3060\u308a\u3001CSV\u30d5\u30a1\u30a4\u30eb\u5316\u3057\u305f\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u8fbc\u3093\u3067\u3001\u81ea\u52d5\u3067\u5927\u91cf\u306e\u4f1a\u8a08\u4ed5\u8a33\u3092\u8d77\u7968\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u4e8b\u52d9\u51e6\u7406\u306e\u7c21\u4fbf\u5316\u3092\u5fd7\u5411\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u3088\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u3001\u540c\u3058\u300c\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u300d\u306b\u3088\u308a\u7d4c\u8cbb\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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  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