{"id":124389,"date":"2017-06-01T17:06:30","date_gmt":"2017-06-01T08:06:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124389"},"modified":"2017-06-02T12:15:39","modified_gmt":"2017-06-02T03:15:39","slug":"institutional-accounting-report-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-12\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\uff5e\u6620\u753b\u88fd\u4f5c\u7b49\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u6642\u306e\u91d1\u5546\u6cd5\u9069\u7528\u95a2\u4fc2\u3092\u660e\u78ba\u5316\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\u3001\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6620\u753b\u88fd\u4f5c\u7b49\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u6642\u306e\u91d1\u5546\u6cd5\u9069\u7528\u95a2\u4fc2\u3092\u660e\u78ba\u5316\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\u621029\u5e74\uff15\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/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\/29\/20170531-1.html\" target=\"_blank\">\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u6620\u753b\u88fd\u4f5c\u7b49\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u6642\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528\u95a2\u4fc2\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u306b\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u306b\u6d3b\u7528\u53ef\u80fd\u306a\u30b9\u30ad\u30fc\u30e0\u306b\u3064\u3044\u3066\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/02.pdf\" target=\"_blank\">\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u3057\u3066\u6574\u7406\u3057\u3001\u4f75\u305b\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\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<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\uff08\u554f\uff11\uff09\u304b\u3089\uff08\u554f\uff18\uff09\u307e\u3067\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u554f\u306e\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u56de\u7b54\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u306e\u89e3\u91c8\u306b\u95a2\u4fc2\u3059\u308b\u306e\u3067\u3001\u5404\u554f\u306e\u7b54\u3092\u76f4\u63a5\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf\" target=\"_blank\">\u554f\uff11<\/a>\uff09<\/strong>\u3000\u88fd\u4f5c\u59d4\u54e1\u4f1a\u65b9\u5f0f\u306b\u3088\u3063\u3066\u3001\u6620\u753b\u88fd\u4f5c\u306e\u305f\u3081\u306b\u51fa\u8cc7\u3092\u52df\u308b\u969b\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=2\" target=\"_blank\">\u554f\uff12<\/a>\uff09<\/strong>\u3000\u3042\u308b\u6620\u753b\u306e\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u305d\u306e\u6620\u753b\u3068\u306e\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30bf\u30a4\u30a2\u30c3\u30d7\uff23\uff2d\u306e\u653e\u9001\u3001\u6620\u753b\u30d5\u30a7\u30a2\u306e\u958b\u50ac\u3092\u3059\u308b\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=2\" target=\"_blank\">\u554f\uff13<\/a>\uff09<\/strong>\u3000\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u30d7\u30ed\u30c0\u30af\u30c8\u30fb\u30d7\u30ec\u30a4\u30b9\u30e1\u30f3\u30c8\uff08\u81ea\u793e\u88fd\u54c1\u3092\u6620\u753b\u306e\u4e2d\u3067\u76ee\u7acb\u3064\u3088\u3046\u306a\u5f62\u3067\u53d6\u308a\u4e0a\u3052\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u81ea\u793e\u306e\u5ba3\u4f1d\u3092\u884c\u3046\u624b\u6cd5\uff09\u3092\u884c\u3046\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=3\" target=\"_blank\">\u554f\uff14<\/a>\uff09<\/strong>\u3000\u3042\u308b\u6620\u753b\u306e\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u305d\u306e\u6620\u753b\u306e\u524d\u58f2\u5238\u306e\u8ca9\u58f2\u3092\u884c\u3046\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=3\" target=\"_blank\">\u554f\uff15<\/a>\uff09<\/strong>\u3000\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u6d77\u5916\u306e\u4f01\u696d\uff08\u30c7\u30a3\u30b9\u30c8\u30ea\u30d3\u30e5\u30fc\u30bf\u30fc\uff09\u304c\u3001\u6d77\u5916\u306b\u304a\u3051\u308b\u8208\u884c\u6a29\u3001\u653e\u6620\u6a29\u3001\u30d3\u30c7\u30aa\u30b0\u30e9\u30e0\u5316\u6a29\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5e83\u7bc4\u306b\u308f\u305f\u308b\u5229\u7528\u6a29\u306b\u4fc2\u308b\u4e8b\u696d\uff08\u4f8b\u3048\u3070\u3001\u3053\u308c\u3089\u306e\u6a29\u5229\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4ed8\u4e0e\u306a\u3069\uff09\u3092\u884c\u3046\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=4\" target=\"_blank\">\u554f\uff16<\/a>\uff09<\/strong>\u3000\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u4f01\u696d\u81ea\u8eab\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u89aa\u4f1a\u793e\u3082\u3057\u304f\u306f\u5b50\u4f1a\u793e\u304c\u88fd\u4f5c\u59d4\u54e1\u4f1a\u304c\u884c\u3046\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=4\" target=\"_blank\">\u554f\uff17<\/a>\uff09<\/strong>\u3000\u6d77\u5916\u3067\u8208\u884c\u306a\u3069\u3092\u884c\u3046\u4f01\u696d\uff08\u6d77\u5916\u4f01\u696d\uff09\u304c\u3001\u88fd\u4f5c\u59d4\u54e1\u4f1a\u306b\u51fa\u8cc7\u3057\u3066\u3044\u308b\u4f01\u696d\uff08\u56fd\u5185\u4f01\u696d\uff09\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u6620\u753b\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u5f97\u308b\u305f\u3081\u306b\u51fa\u8cc7\u3059\u308b\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf#page=5\" target=\"_blank\">\u554f\uff18<\/a>\uff09<\/strong>\u3000\u4f8b\u3048\u3070\u5bc4\u4ed8\u578b\u30fb\u8cfc\u5165\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u51fa\u8cc7\u984d\u3092\u8d85\u3048\u308b\u30ea\u30bf\u30fc\u30f3\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u306a\u3044\u8cc7\u91d1\u63d0\u4f9b\uff08\u5bc4\u4ed8\u91d1\u3092\u542b\u3080\uff09\u3092\u52df\u308b\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528<\/p>\n<\/div>\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\u621029\u5e74\uff15\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u305f\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":[370,178,180,487,167,231,289],"tags":[503],"backnumber":[1895],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 04:01:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124389"}],"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=124389"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124389\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=124389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=124389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=124389"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=124389"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=124389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}