{"id":127511,"date":"2017-07-06T10:14:06","date_gmt":"2017-07-06T01:14:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=127511"},"modified":"2018-07-25T16:51:48","modified_gmt":"2018-07-25T07:51:48","slug":"financial-accounting-article-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-36\/","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\u7b2c11\u56de\u3011\u300c\u4ed5\u5165\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ed5\u5165\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\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>\u4ed5\u5165\u53d6\u5f15\u3092\u884c\u3063\u305f\u969b\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6c7a\u6e08\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u7a0e\u52d9\u4e0a\u3001\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n<\/div>\n<!--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>\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u306e\u5404\u8ad6\u3068\u3057\u3066\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\u7b2c10\u56de\u3011\u300c\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-35\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u58f2\u4e0a\u53d6\u5f15\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u4ed5\u5165\u53d6\u5f15\u306e\u30b1\u30fc\u30b9\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ed5\u5165\u53d6\u5f15\u306b\u9650\u3089\u305a\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u7b49\u3068\u3057\u3066\u652f\u51fa\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3001\u8cbb\u7528\u8a08\u4e0a\u53d6\u5f15\u3068\u3057\u3066\u306f\u540c\u69d8\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u89e3\u8aac\u3068\u540c\u69d8\u306e\u8003\u3048\u65b9\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u305f\u969b\u306e\u51e6\u7406<\/strong><\/h4>\n<p>\u4ed5\u5165\u53d6\u5f15\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u6642\u306b\u4f7f\u7528\u3055\u308c\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u65b9\u6cd5\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u614b\u69d8\u304c\u3042\u308b\u3002<br \/>\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u58f2\u4e0a\u53d6\u5f15\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f97\u610f\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4ed5\u5165\u53d6\u5f15\u306e\u6c7a\u6e08\u306e\u305f\u3081\u306b\u5e02\u5834\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u58f2\u4e0a\u53d6\u5f15\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f97\u610f\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/strong><\/p>\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\u7b2c10\u56de\u3011\u300c\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-35\/\" target=\"_blank\">\u524d\u56de<\/a>\u89e3\u8aac\u3092\u884c\u3063\u305f\u3068\u304a\u308a\u3001\u58f2\u4e0a\u53d6\u5f15\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u3068\u306f\u8003\u3048\u3089\u308c\u305a\u3001\u53d6\u5f97\u6642\u306e\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4ed5\u5165\u53d6\u5f15\u306e\u6c7a\u6e08\u306e\u305f\u3081\u306b\u5e02\u5834\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>\u4ed5\u5165\u5148\u3068\u306e\u9593\u3067\u6bd4\u8f03\u7684\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u7269\u54c1\u306e\u7d0d\u5165\u7b49\u3092\u7d99\u7d9a\u7684\u306b\u53d7\u3051\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u4ed5\u5165\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u652f\u6255\u306e\u305f\u3081\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u53d6\u5f15\u6240\u306b\u304a\u3044\u3066\u3001\u3042\u308b\u7a0b\u5ea6\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3082\u3001\u53d6\u5f97\u6642\u306e\u6642\u4fa1\u306b\u3088\u3063\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u5f53\u7136\u3001\u5e02\u5834\u304b\u3089\u4eee\u60f3\u901a\u8ca8\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u8cfc\u5165\u6642\u306e\u6642\u4fa1\u306b\u57fa\u3065\u304f\u5186\u8ca8\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u7279\u6bb5\u7591\u554f\u70b9\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u3092\u8a2d\u4f8b\u3092\u7528\u3044\u3066\u793a\u3059\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: 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\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u6c7a\u6e08\u3092\u524d\u63d0\u3068\u3057\u3066\u4ed5\u5165\u5148\u3068\u7269\u54c1\u7d0d\u5165\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u305f\u3081\u3001\u305d\u306e\u652f\u6255\u306b\u5099\u3048\u3001\u53d6\u5f15\u6240\u3067\uff12\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u53d6\u5f97\u3057\u305f\u3002\u305d\u306e\u969b\u306e\u6642\u4fa1\u306f\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d100,000\u5186\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-127525\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-1.png\" alt=\"\" width=\"866\" height=\"132\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-1.png 866w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-1-300x45.png 300w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u4ed5\u5165\u53d6\u5f15\u3092\u884c\u3063\u305f\u969b\u306e\u51e6\u7406<\/strong><\/h4>\n<p>\u4ed5\u5165\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\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\u7b2c10\u56de\u3011\u300c\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-35\/\" target=\"_blank\">\u524d\u56de<\/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\uff19\u56de\u3011\u300c\u4eee\u60f3\u901a\u8ca8\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\uff08\u7dcf\u8ad6\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-34\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u306e\u9023\u8f09\u3067\u3082\u53d6\u308a\u4e0a\u3052\u305f\u300e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/backnumber\/journal\/23\/pdf\/04.pdf\" target=\"_blank\">\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3068\u7a0e\u52d9<\/a>\u300f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/backnumber\/journal\/23\/index.htm\" target=\"_blank\">\u7a0e\u5927\u30b8\u30e3\u30fc\u30ca\u30eb \u7b2c23\u53f7\uff082014.5\uff09<\/a>\uff09\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\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>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u53d6\u5f15\u306e\u969b\u306e\u652f\u6255\u624b\u6bb5\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7269\u3005\u4ea4\u63db\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53d6\u5f15\u6642\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u5e02\u5834\u4fa1\u683c\u3068\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u7c3f\u4fa1\u306e\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n\u9ad8\u5ea6\u8cc7\u672c\u4e3b\u7fa9\u793e\u4f1a\u306b\u304a\u3044\u3066\u3001\u6642\u4ee3\u306b\u305d\u3050\u308f\u306a\u3044\u300c\u7269\u3005\u4ea4\u63db\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5c11\u3057\u308f\u304b\u308a\u306b\u304f\u3044\u90e8\u5206\u3082\u3042\u308b\u304c\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\uff12\u3064\u91cd\u8981\u306a\u70b9\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3059\u306a\u308f\u3061<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4ed5\u5165\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u306b\u57fa\u3065\u304f\u91d1\u984d\u3067\u4ed5\u5165\u53d6\u5f15\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u4fdd\u6709\u671f\u9593\u4e2d\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306b\u3064\u3044\u3066\u3001\u4ed5\u5165\u53d6\u5f15\u306b\u3088\u308a\u7cbe\u7b97\u30fb\u6c7a\u6e08\u304c\u3055\u308c\u305f\u3068\u307f\u306a\u3057\u3066\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n\u306e\uff12\u3064\u3067\u3042\u308b\u3002<br \/>\n\u4ee5\u4e0b\u3001\u82e5\u5e72\u306e\u88dc\u8db3\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p>\u4ed5\u5165\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u306b\u57fa\u3065\u304f\u91d1\u984d\u3067\u4ed5\u5165\u53d6\u5f15\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u8a08\u4e0a\u91d1\u984d\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u6642\u306e\u6642\u4fa1\u306b\u57fa\u3065\u304f\u91d1\u984d\u3068\u4ed5\u5165\u53d6\u5f15\u6642\u306e\u6642\u4fa1\u306b\u57fa\u3065\u304f\u91d1\u984d\u306e\u3069\u3061\u3089\u304c\u9069\u5207\u306a\u306e\u304b\u3068\u3044\u3046\u554f\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u985e\u4f3c\u3057\u305f\u6027\u683c\u3092\u6301\u3064\u5916\u8ca8\u5efa\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u3001\u640d\u76ca\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u767a\u751f\u6642\u306e\u63db\u7b97\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3057\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f97\u6642\u3068\u4ed5\u5165\u53d6\u5f15\u767a\u751f\u6642\u3068\u3067\u4eee\u60f3\u901a\u8ca8\u306e\u6642\u4fa1\u306b\u5909\u52d5\u304c\u8d77\u304d\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u3069\u3061\u3089\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53d6\u5f15\u306e\u5b9f\u614b\u3092\u3088\u308a\u8868\u3059\u304b\u3068\u3044\u3046\u3053\u3068\u3092\u8003\u3048\u308c\u3070\u3001\u7279\u6bb5\u4e0d\u5408\u7406\u306a\u70b9\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u3068\u3057\u3066\u306f\u3044\u3063\u305f\u3093\u53d6\u5f97\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u3092\u5186\u306b\u63db\u91d1\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u307e\u307e\u6c7a\u6e08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u4ed5\u5165\u53d6\u5f15\u306e\u6bb5\u968e\u3067\u7cbe\u7b97\u30fb\u6c7a\u6e08\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u308b\u8003\u3048\u65b9\u306b\u9055\u548c\u611f\u3092\u611f\u3058\u308b\u5411\u304d\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u305f\u3060\u3057\u4ed5\u5165\u53d6\u5f15\u6642\u306e\u6642\u4fa1\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u7269\u3005\u4ea4\u63db\u3068\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4eee\u60f3\u901a\u8ca8\u4fdd\u6709\u671f\u9593\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306f\u3044\u3063\u305f\u3093\u305d\u306e\u6642\u70b9\u3067\u5b9f\u73fe\u3057\u305f\u3082\u306e\u3068\u6574\u7406\u3067\u304d\u308b\u3057\u3001\u68da\u5378\u8cc7\u7523\u306e\u5728\u5eab\u91d1\u984d\u306e\u57fa\u790e\u3068\u306a\u308b\u4ed5\u5165\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u5b9f\u614b\u3092\u8868\u3059\u8a55\u4fa1\u984d\u3092\u4ed8\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u70b9\u306b\u3064\u3044\u3066\u8a2d\u4f8b\u30fb\u4ed5\u8a33\u4f8b\u3092\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<br \/>\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\u4ed5\u5165\u5148\u304b\u3089\u7269\u54c1\u306e\u7d0d\u54c1\u3092\u53d7\u3051<span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a2d\u4f8b\uff11<\/span><\/strong><\/span>\u3067\u53d6\u5f97\u3057\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u3046\u3061\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u652f\u6255\u3063\u305f\u3002\u305d\u306e\u969b\u306e\u6642\u4fa1\u306f\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d110,000\u5186\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-127526\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-2.png\" alt=\"\" width=\"866\" height=\"169\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-2.png 866w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/07\/higenkin11-2-300x58.png 300w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/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: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u4f1a\u8a08\u51e6\u7406\u57fa\u6e96\u6ce8\u89e3<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u5186\u63db\u7b97<br \/>\n\u5916\u8ca8\u5efa\u53d6\u5f15\u306f\u3001\u5f53\u8a72\u53d6\u5f15\u767a\u751f\u6642\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308b\u5186\u63db\u7b97\u984d\u3092\u3082\u3063\u3066\u8a18\u9332\u3059\u308b\u3002<\/p>\n<p>\uff08\u4ee5\u4e0b\u7565\uff09<\/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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff18\uff08\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u63db\u7b97\uff09<\/strong><\/p>\n<p>\u5185\u56fd\u6cd5\u4eba\u304c\u5916\u8ca8\u5efa\u53d6\u5f15\uff08\u5916\u56fd\u901a\u8ca8\u3067\u652f\u6255\u304c\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u53ca\u3073\u8cfc\u5165\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3001\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u53ca\u3073\u501f\u5165\u308c\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u76ee\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u91d1\u984d\u306e\u5186\u63db\u7b97\u984d\uff08\u5916\u56fd\u901a\u8ca8\u3067\u8868\u793a\u3055\u308c\u305f\u91d1\u984d\u3092\u672c\u90a6\u901a\u8ca8\u8868\u793a\u306e\u91d1\u984d\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u76ee\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306f\u3001\u5f53\u8a72\u5916\u8ca8\u5efa\u53d6\u5f15\u3092\u884c\u3063\u305f\u6642\u306b\u304a\u3051\u308b\u5916\u56fd\u70ba\u66ff\u306e\u58f2\u8cb7\u76f8\u5834\u306b\u3088\u308a\u63db\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<br \/>\n\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/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\u7b2c10\u56de\u3011\u300c\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-35\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u89e3\u8aac\u3067\u3082\u8ff0\u3079\u305f\u305f\u3081\u3001\u7c21\u6f54\u306a\u78ba\u8a8d\u306b\u7559\u3081\u308b\u3002<\/p>\n<p>\u56fd\u5185\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6d88\u8cbb\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u4e0a\u8a18<span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a2d\u4f8b\uff12<\/span><\/strong><\/span>\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8ab2\u7a0e\u4ed5\u5165\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621029\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u304a\u3051\u308b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u305f\u3081\u3001<span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a2d\u4f8b\uff11<\/span><\/strong><\/span>\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u6d88\u8cbb\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u671f\u672b\u8a55\u4fa1<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u671f\u672b\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3092\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u51e6\u7406\u306b\u95a2\u3057\u3066\u53d6\u5f97\u306e\u614b\u69d8\u306f\u5f71\u97ff\u3057\u306a\u3044\u3002\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\u7b2c10\u56de\u3011\u300c\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-35\/\" target=\"_blank\">\u524d\u56de<\/a>\u89e3\u8aac\u3057\u305f\u8ca9\u58f2\u53d6\u5f15\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u540c\u69d8\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f97\u6642\u306e\u6642\u4fa1\uff08\u53d6\u5f97\u539f\u4fa1\uff09\u306b\u57fa\u3065\u304d\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f4\u63a5\u7684\u306b\u4eee\u60f3\u901a\u8ca8\u306e\u8a55\u4fa1\u3068\u306f\u7570\u306a\u308b\u304c\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6c7a\u6e08\u3067\u53d6\u5f97\u3057\u305f\u5546\u54c1\u7b49\u306e\u671f\u672b\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u53d6\u5f15\u767a\u751f\u6642\u306e\u53d6\u5f15\u6240\u306b\u304a\u3051\u308b\u6642\u4fa1\u306b\u57fa\u3065\u304d\u8a08\u4e0a\u3055\u308c\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><\/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>\u4ed5\u5165\u53d6\u5f15\u3092\u884c\u3063\u305f\u969b\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6c7a\u6e08\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u7a0e\u52d9\u4e0a\u3001\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[653,607,505,604],"backnumber":[1901],"series":[886],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:44:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/127511"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=127511"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/127511\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=127511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=127511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=127511"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=127511"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=127511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}