{"id":135258,"date":"2017-10-05T13:30:14","date_gmt":"2017-10-05T04:30:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=135258"},"modified":"2018-04-20T14:49:00","modified_gmt":"2018-04-20T05:49:00","slug":"institutional-accounting-report-13","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-13\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u96c6\u7d04\u3057\u305f\u30da\u30fc\u30b8\u3092\u63b2\u8f09\uff5e\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u3088\u308b\u300c\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u767b\u9332\u4e00\u89a7\u300d\u3082\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\u4eee\u60f3\u901a\u8ca8\u300d\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u96c6\u7d04\u3057\u305f\u30da\u30fc\u30b8\u3092\u63b2\u8f09<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u3088\u308b\u300c\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u767b\u9332\u4e00\u89a7\u300d\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621029\u5e74\uff19\u670829\u65e5\u3001\u91d1\u878d\u5e81\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u500b\u4eba\u5229\u7528\u8005\u3001\u4eee\u60f3\u901a\u8ca8\u95a2\u9023\u4e8b\u696d\u8005\u306b\u5411\u3051\u3066\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u6240\u3068\u3057\u306611\u793e\u306e\u767b\u9332\u3092\u516c\u8868\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u60c5\u5831\u3092\u96c6\u7d04\u3057\u305f\u30da\u30fc\u30b8\u3092\u63b2\u8f09\u3057\u305f\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/policy\/virtual_currency02\/index.html\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63b2\u8f09\u3057\u307e\u3057\u305f\u3002<\/a>\u300d<br \/>\n<\/div><\/div>\n\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u65bd\u884c\u306b\u3088\u308a\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u5236\u5ea6\u304c\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u958b\u59cb\u3055\u308c\u3001\u56fd\u5185\u3067\u4eee\u60f3\u901a\u8ca8\u3068\u6cd5\u5b9a\u901a\u8ca8\u3068\u306e\u4ea4\u63db\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u5834\u5408\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u306e\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\uff19\u670829\u65e5\u306e\u6642\u70b9\u3067\u30d3\u30c3\u30c8\u30d5\u30e9\u30a4\u30e4\u30fc\u3001\u30d3\u30c3\u30c8\u30d0\u30f3\u30af\u7b49\u3092\u542b\u3080\u516811\u793e\u304c\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u767b\u9332\u696d\u8005\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/menkyo\/menkyoj\/kasoutuka.pdf\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u767b\u9332\u4e00\u89a7<\/a>\u300d<br \/>\n<\/div><\/div>\n\u91d1\u878d\u5e81\u306f\u3001\u4ed6\u306b\u3082\u767b\u9332\u306b\u5411\u3051\u306619\u793e\u3092\u7d99\u7d9a\u5be9\u67fb\u4e2d\uff0810\u6708\uff14\u65e5\u73fe\u5728\uff09\u3068\u3057\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3082\u767b\u9332\u696d\u8005\u306f\u5897\u3048\u308b\u898b\u8fbc\u307f\u3060\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eca\u56de\u3001\u91d1\u878d\u5e81\u3067\u63b2\u8f09\u3055\u308c\u305f\u60c5\u5831\u306f\u4e0a\u8a18\u306e\u5236\u5ea6\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u305f\u4e0a\u3067\u3001\u300c\u500b\u4eba\u5229\u7528\u8005\u300d\u3068\u300c\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u9023\u3059\u308b\u4e8b\u696d\u8005\u300d\u306b\u5bfe\u8c61\u304c\u5206\u3051\u3089\u308c\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u63b2\u8f09\u3057\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:#90ee90;color:#000000;border-color:#228b22;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #228b22;\">\u25b7<\/span>\u500b\u4eba\u5229\u7528\u8005\u306b\u5bfe\u3057\u3066\u306e\u516c\u8868\u4e8b\u9805<\/strong><\/h4>\n<ul>\n<li>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306b\u4fc2\u308b\u60c5\u5831<\/li>\n<li>\u5229\u7528\u8005\u306e\u65b9\u3078\u306e\u6ce8\u610f\u559a\u8d77<\/li>\n<li>\u76f8\u8ac7\u7a93\u53e3<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #228b22;\">\u25b7<\/span>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u9023\u3059\u308b\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u306e\u516c\u8868\u4e8b\u9805<\/strong><\/h4>\n<ul>\n<li>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066<\/li>\n<li>\u767b\u9332\u7533\u8acb\u69d8\u5f0f\u7b49<\/li>\n<li>\u767b\u9332\u307e\u3067\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u7b49<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306b\u4fc2\u308b\u60c5\u5831<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u767b\u9332\u624b\u7d9a\u304d\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u4e00\u65b9\u3067\u3001\u500b\u4eba\u5229\u7528\u8005\u306b\u5bfe\u3057\u3066\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u7528\u306e\u969b\u306b\u8d77\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u3084\u76f8\u8ac7\u306e\u5897\u52a0\u3092\u53d7\u3051\u3001\u5229\u7528\u8005\u3078\u306e\u6ce8\u610f\u559a\u8d77\u3084\u76f8\u8ac7\u7a93\u53e3\u306e\u6848\u5185\u306e\u60c5\u5831\u304c\u4e3b\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6ce8\u610f\u559a\u8d77\u306b\u304a\u3044\u3066\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u969b\u306b\u306f\u4e0a\u8a18\u5236\u5ea6\u306b\u3066\u767b\u9332\u3055\u308c\u305f\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/menkyo\/menkyoj\/kasoutuka.pdf\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u767b\u9332\u4e00\u89a7<\/a>\u300d\u3067\u306e\u78ba\u8a8d\u3092\u4fc3\u3059\u3068\u3068\u3082\u306b\u3001\u5b9f\u969b\u306b\u3042\u3063\u305f\u4eca\u307e\u3067\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/policy\/virtual_currency\/04.pdf#page=2\" target=\"_blank\">\u76f8\u8ac7\u4e8b\u4f8b\u7b49<\/a>\u3092\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u5bb6\u3082\u78ba\u8a8d\u306e\u3046\u3048\u3001\u9867\u554f\u5148\u304c\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u5341\u5206\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u4fc2\u308b\u7a0e\u306e\u9762\u306b\u95a2\u3057\u3066\u306f\u3001\u5148\u822c\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u304a\u3044\u3066\u3001\u4eee\u60f3\u901a\u8ca8\u3067\u3042\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u76ca\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3092\u884c\u3046\u3068\u3055\u308c\u3001\u8ab2\u7a0e\u95a2\u4fc2\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1524.htm\" target=\"_blank\">\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u76ca\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1524\uff09<\/a>\u300d<br \/>\n<\/div><\/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\uff19\u670829\u65e5\u3001\u91d1\u878d\u5e81\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u500b\u4eba\u5229\u7528\u8005\u3001\u4eee\u60f3\u901a\u8ca8\u95a2\u9023\u4e8b\u696d\u8005\u306b\u5411\u3051\u3066\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u6240\u3068\u3057\u306611\u793e\u306e\u767b\u9332\u3092\u516c\u8868\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u60c5\u5831\u3092\u96c6\u7d04\u3057\u305f\u30da\u30fc\u30b8\u3092\u63b2\u8f09\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"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":[653,503,519],"backnumber":[1914],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 13:02:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/135258"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=135258"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/135258\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=135258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=135258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=135258"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=135258"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=135258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}