{"id":125175,"date":"2017-06-15T10:16:32","date_gmt":"2017-06-15T01:16:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=125175"},"modified":"2019-04-26T11:23:35","modified_gmt":"2019-04-26T02:23:35","slug":"tax-article-247","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-247\/","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\uff18\u56de\u3011\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u52d9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u52d9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u516b\u4ee3\u918d\u3000\u548c\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\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:#B22222;\">\n\t\t<h4 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>\u6cd5\u4eba\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u8caf\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u7269\u54c1\u306e\u8cfc\u5165\u3092\u3057\u305f\u5834\u5408\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\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\uff17\u56de\u3011\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-33\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u3063\u3066\u7269\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u540c\u69d8\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3059\u308b\u3002\u306a\u304a\u3001\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u308b\u8ad6\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u540c\u3058\u6027\u683c\u3092\u6709\u3059\u308b\u30dd\u30b9\u30c8\u30da\u30a4\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3082\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px double #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30dd\u30a4\u30f3\u30c8\u2460\u3009<\/strong><\/span><br \/>\n<strong> \u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u3001\u7279\u6bb5\u306e\u7559\u610f\u70b9\u306a\u3057\u3002\u4f1a\u8a08\u3068\u540c\u69d8\u3001\u901a\u5e38\u306e\u5024\u5f15\u51e6\u7406\u3068\u3057\u3066\u6e1b\u984d\u5f8c\u306e\u7d14\u652f\u6255\u91d1\u984d\u3067\u7d4c\u7406\u51e6\u7406\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/strong><\/div>\n<p>\u672c\u7a3f\u306e\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u7269\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u305f\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u7b2c\uff14\u9805\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u300e\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300f\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001<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\uff17\u56de\u3011\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-33\/\" target=\"_blank\">\u524d\u56de<\/a>\u89e3\u8aac\u3092\u884c\u3063\u305f\u3001\u30dd\u30a4\u30f3\u30c8\u4f7f\u7528\u306b\u3088\u308b\u6e1b\u984d\u3092\u4e00\u7a2e\u306e\u5024\u5f15\u304d\u3068\u6349\u3048\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u3001\u305d\u306e\u53d6\u5f97\u306b\u5f53\u305f\u3063\u3066\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u6e1b\u984d\u5f8c\u306e\u91d1\u984d\u306b\u3088\u308b\u7d4c\u7406\u51e6\u7406\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u305d\u306e\u307e\u307e\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\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;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u6cd5\u4eba\u7a0e\u6cd5\u7b2c22\u6761<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u524d\u7565\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13 \u3000\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u6b21\u306b\u63b2\u3052\u308b\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00 \u3000\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306b\u4fc2\u308b\u58f2\u4e0a\u539f\u4fa1\u3001\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u539f\u4fa1\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c \u3000\u524d\u53f7\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\uff08\u511f\u5374\u8cbb\u4ee5\u5916\u306e\u8cbb\u7528\u3067\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u50b5\u52d9\u306e\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09 \u3000\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u5931\u306e\u984d\u3067\u8cc7\u672c\u7b49\u53d6\u5f15\u4ee5\u5916\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u7b2c\u4e8c\u9805\u306b\u898f\u5b9a\u3059\u308b\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u53ca\u3073<span style=\"text-decoration: underline;\">\u524d\u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u984d<\/span>\u306f\u3001<span style=\"border-bottom: double 3px #B22222;\">\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96<\/span>\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px double #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30dd\u30a4\u30f3\u30c8\u2461\u3009<\/strong><\/span><br \/>\n<strong>\u6d88\u8cbb\u7a0e\u306b\u304a\u3044\u3066\u3082\u3001\u4f1a\u8a08\u3068\u540c\u69d8\u3001\u901a\u5e38\u306e\u5024\u5f15\u51e6\u7406\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u6e1b\u984d\u5f8c\u306e\u7d14\u652f\u6255\u91d1\u984d\u304c\u8ab2\u7a0e\u4ed5\u5165\u306b\u306a\u308b\u3002<\/strong><\/div>\n<p><strong>\uff11<\/strong>\u3068\u540c\u69d8\u306b\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u7269\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u305f\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\u304c\u3001\u7a0e\u5927\u8ad6\u53e258\u53f7\uff08\u5e73\u621020\u5e74\uff16\u670820\u65e5\uff09\u306b\u304a\u3044\u3066\u300e\u30de\u30a4\u30ec\u30fc\u30b8\u30b5\u30fc\u30d3\u30b9\u306b\u4ee3\u8868\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u5236\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff0d\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3092\u4e2d\u5fc3\u306b\uff0d\u300f\u3068\u3044\u3046\u8ad6\u6587\u304c\u53ce\u9332\u3055\u308c\u3066\u304a\u308a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u8981\u7d04\u53ca\u3073\u5168\u6587\u304c\u95b2\u89a7\u3067\u304d\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3001\u3053\u3061\u3089\u3092\u53c2\u8003\u3068\u3057\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: 3px;\">\u7a0e\u5927\u8ad6\u53e258\u53f7\uff08\u5e73\u621020\u5e74\uff16\u670820\u65e5\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u300e\u30de\u30a4\u30ec\u30fc\u30b8\u30b5\u30fc\u30d3\u30b9\u306b\u4ee3\u8868\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u5236\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff0d\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3092\u4e2d\u5fc3\u306b\uff0d\u300f\uff08\u7a0e\u52d9\u5927\u5b66\u6821\u3000\u7814\u7a76\u90e8\u6559\u6388\u3000\u9ad8\u5b89\u3000\u6eff\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/58\/01\/hajimeni.htm\" target=\"_blank\">\u8981\u7d04<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/58\/01\/pdf\/ronsou.pdf\" target=\"_blank\">\u5168\u6587\uff08PDF\uff09<\/a><\/p>\n<\/div><\/div>\n<p>\u4e0a\u8a18\u8ad6\u6587\u306b\u304a\u3044\u3066\u3001\u7269\u54c1\u8cfc\u5165\u3092\u542b\u3080\u30dd\u30a4\u30f3\u30c8\u4f7f\u7528\u6642\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u8981\u7d04\u7248\u3092\u629c\u7c8b\u3059\u308b\u3068\u6b21\u306e\u901a\u308a\u3067\u3042\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-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u30dd\u30a4\u30f3\u30c8\u306e\u5229\u7528\uff08\u6d88\u8cbb\u8005\u3068\u767a\u884c\u4f01\u696d\uff08\u63d0\u643a\u4f01\u696d\u3092\u542b\u3080\uff09\u9593\uff09\u3067\u306f\u3001<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u666f\u54c1\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u666f\u54c1\u306e\u4ed5\u5165\u308c\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5546\u54c1\u5238\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u5546\u54c1\u5238\u5229\u7528\u6642\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u96fb\u5b50\u30de\u30cd\u30fc\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u96fb\u5b50\u30de\u30cd\u30fc\u5229\u7528\u6642\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u73fe\u91d1\u4ea4\u63db\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\uff09\u306f\u8ab2\u7a0e\uff08\u5bfe\u4fa1\u306e\u8fd4\u9084\uff09\uff08\u63d0\u643a\u4f01\u696d\u306e\u5834\u5408\u306f\u4e0d\u8ab2\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5024\u5f15\u5272\u5f15\uff08\u652f\u6255\u4ee3\u91d1\u306e\u63a7\u9664\u76f8\u6bba\uff09\u306f\u4e0d\u8ab2\u7a0e\uff08\u5dee\u984d\u652f\u6255\u91d1\u984d\u306e\u5bfe\u4fa1\u304c\u8ab2\u7a0e\u53d6\u5f15\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u6700\u5f8c\u306b\u5024\u5f15\u5272\u5f15\u306b\u3064\u3044\u3066\u306e\u8a00\u53ca\u304c\u3042\u308a\u3001\u5024\u5f15\u90e8\u5206\u306b\u3064\u3044\u3066\u4e0d\u8ab2\u7a0e\u3067\u3042\u308b\u3068\u3055\u308c\u3001\u5dee\u984d\u652f\u6255\u91d1\u306e\u5bfe\u4fa1\u3092\u8ab2\u7a0e\u53d6\u5f15\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65e8\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3092<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\uff17\u56de\u3011\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-33\/\" target=\"_blank\">\u524d\u56de<\/a>\u3068\u540c\u3058\u8a2d\u4f8b\u3067\u56f3\u793a\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\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:#4682B4;\">\n\t\t<p><strong>\u3010\u524d\u63d0\u3011<\/strong><br \/>\n<strong> \u5b9a\u4fa1100\u5186\u306e\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u30dd\u30a4\u30f3\u30c8\u5229\u7528\u306b\u3088\u308a30\u5186\u304c\u6e1b\u984d\u3055\u308c\u300170\u5186\u3067\u8cfc\u5165\u3057\u305f\u3002<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-124598\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png\" alt=\"\" width=\"304\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png 506w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1-279x300.png 279w\" sizes=\"(max-width: 304px) 100vw, 304px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25a0<\/span>\u25b330\u5186\u90e8\u5206\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25a0<\/span>\u8cfc\u5165\u8005\u306f\u6700\u7d42\u7684\u306b70\u5186\u3092\u652f\u51fa\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7d4c\u8cbb\u8a08\u4e0a\u984d\u306e70\u5186\u304c\u8ab2\u7a0e\u4ed5\u5165\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5024\u5f15\u4ee5\u5916\u306b\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u666f\u54c1\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u666f\u54c1\u306e\u4ed5\u5165\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong><\/p>\n<p>\u6e9c\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8\u3067\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u666f\u54c1\u3068\u4ea4\u63db\u3057\u305f\u5834\u5408\u3067\u3042\u308b\u3002\u30dd\u30a4\u30f3\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5\u306e\u4e2d\u3067\u306f\u6700\u3082\u99b4\u67d3\u307f\u306e\u3042\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u7269\u54c1\u306e\u8cfc\u5165\u3067\u306f\u306a\u304f\u3001\u5bfe\u4fa1\u3092\u652f\u6255\u308f\u305a\u306b\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3059\u306a\u308f\u3061\u7121\u511f\u306e\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u5546\u54c1\u5238\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u5546\u54c1\u5238\u5229\u7528\u6642\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong><\/p>\n<p>\u3053\u308c\u3082\u4e0a\u8a18\u3068\u540c\u69d8\u306b\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u7121\u511f\u306e\u53d6\u5f15\u3067\u3042\u308b\u304b\u3089\u3001\u4e0d\u8ab2\u7a0e\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u4ea4\u63db\u3057\u305f\u5546\u54c1\u5238\u3092\u4f7f\u3063\u3066\u6700\u7d42\u7684\u306b\u7269\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u5f53\u7136\u306a\u304c\u3089\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u96fb\u5b50\u30de\u30cd\u30fc\u4ea4\u63db\u306f\u4e0d\u8ab2\u7a0e\uff08\u96fb\u5b50\u30de\u30cd\u30fc\u5229\u7528\u6642\u306f\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong><\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u201c\u96fb\u5b50\u30de\u30cd\u30fc\u201d\u3068\u306f\u30d7\u30ea\u30da\u30a4\u30c9\u65b9\u5f0f\u306e\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u6307\u3059\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u306a\u304a\u3001\u96fb\u5b50\u30de\u30cd\u30fc\u3068\u306f\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u524d\u6255\u5f0f\u652f\u6255\u624b\u6bb5\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u7269\u54c1\u5207\u624b\u7b49\u3067\u3042\u3063\u305f\u3053\u3068\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>\u3001<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>\u3067\u8ff0\u3079\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u7269\u54c1\u5207\u624b\u7b49\u3092\u7121\u511f\u3067\u53d6\u5f97\u3057\u305f\u306b\u904e\u304e\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5f53\u7136\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u3002\u96fb\u5b50\u30de\u30cd\u30fc\u3092\u5229\u7528\u3057\u3066\u7269\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u3053\u3068\u3082\u4e0a\u8a18\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u73fe\u91d1\u4ea4\u63db\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\uff09\u306f\u8ab2\u7a0e\uff08\u5bfe\u4fa1\u306e\u8fd4\u9084\uff09\uff08\u63d0\u643a\u4f01\u696d\u306e\u5834\u5408\u306f\u4e0d\u8ab2\u7a0e\uff09<\/strong><\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u3092\u53d7\u3051\u305f\u76f8\u624b\u5148\u304c\u8ab0\u304b\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4ed5\u5165\u5148\u304b\u3089\u76f4\u63a5\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u3092\u53d7\u3051\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5bfe\u4fa1\u304c\u8fd4\u9084\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u8fd4\u9084\u984d\u3092\u8ab2\u7a0e\u4ed5\u5165\u304b\u3089\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305f\u3060\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u5fdc\u3058\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306f\u901a\u5e38\u3001\u53d6\u5f15\u306e\u76f4\u63a5\u306e\u76f8\u624b\u65b9\u3067\u306a\u3044\u4fe1\u8ca9\u4f1a\u793e\u304b\u3089\u884c\u308f\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u4e0d\u8ab2\u7a0e\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\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>\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><\/p><\/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        \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>\uff3bQ\uff3d<br \/>\n\u6cd5\u4eba\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u8caf\u307e\u3063\u305f\u30dd\u30a4\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u7269\u54c1\u306e\u8cfc\u5165\u3092\u3057\u305f\u5834\u5408\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\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":[177,167,181,290],"tags":[653,604],"backnumber":[1897],"series":[886],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:23:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/125175"}],"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=125175"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/125175\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=125175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=125175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=125175"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=125175"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=125175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}