{"id":141021,"date":"2018-02-15T10:13:09","date_gmt":"2018-02-15T01:13:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141021"},"modified":"2018-02-14T11:47:58","modified_gmt":"2018-02-14T02:47:58","slug":"institutional-accounting-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-27\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c24\u56de\u3011\u300c\u3053\u308c\u3082\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u6d88\u3057\u5fd8\u308c\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c24\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3053\u308c\u3082\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u6d88\u3057\u5fd8\u308c\u300d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b24\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3001\u7279\u306b\u5fc5\u8981\u306e\u306a\u3044\u7f6b\u7dda\u304c\uff11\u672c\u3042\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-141116\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-1.png\" alt=\"\" width=\"450\" height=\"538\" \/><\/a><\/p>\n<p>\u7f6b\u7dda\u306b\u95a2\u3059\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u306f<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u3053\u308c\u306f\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u5f15\u304d\u5fd8\u308c\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-10\/\" target=\"_blank\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u3053\u308c\u306f\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u5f15\u304d\u5fd8\u308c\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-10\/\" target=\"_blank\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u3067\u306f\u3001\u7f6b\u7dda\u306e\u300c\u5f15\u304d\u5fd8\u308c\u300d\u3068\u300c\u5f15\u304d\u3059\u304e\u300d\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u305d\u308c\u3068\u306f\u7570\u306a\u308a\u3001\u7f6b\u7dda\u306e\u300c\u6d88\u3057\u5fd8\u308c\u300d\u3068\u3044\u3046\u4e8b\u4f8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u4e8b\u4f8b\u306b\u306f\u3001\u7f6b\u7dda\u304c\uff11\u672c\u4f59\u8a08\u306a\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d4c\u7406\u306e\u5b9f\u52d9\u3068\u3057\u3066\u306f\u3001\u7f6b\u7dda\u3092\u3069\u3053\u306b\u5f15\u304f\u304b\u306f\u6982\u306d\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u300c\u660e\u6587\u898f\u5b9a\u306f\u306a\u3044\u3051\u308c\u3069\u3001\u666e\u901a\u306f\u3053\u3046\u3059\u308b\u300d\u3068\u3044\u3046\u5177\u5408\u306b\u3001\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u305d\u3046\u3044\u3046\u610f\u5473\u3067\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff11\u3011<\/span>\u3067\u306f\u7f6b\u7dda\u304c\uff11\u672c\u4f59\u8a08\u3067\u3059\u3002<\/p>\n<p>\u300c\u305d\u3046\u8a00\u308f\u308c\u3066\u307f\u308c\u3070\u30fb\u30fb\u30fb\u300d\u3068\u3044\u3046\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u610f\u5473\u306e\u306a\u3044\u7f6b\u7dda\u306f\u5f15\u304b\u306a\u304f\u3066\u3088\u3044<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u672c\u6765\u306e\u6b63\u3057\u3044\u59ff\u306f\u3053\u3046\u3067\u3059\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-141118\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-2.png\" alt=\"\" width=\"450\" height=\"592\" \/><\/a><\/p>\n<p>\u4e0a\u56f3\u306e\u8d64\u67a0\u306e\u90e8\u5206\u306b\u306f\u7f6b\u7dda\u304c\u3044\u3089\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u7b54\u3048\u3067\u3057\u305f\u3002\u304a\u305d\u3089\u304f\u7686\u3055\u3093\u3001\u6b63\u89e3\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4f59\u8a08\u306a\u7dda\u304c\uff11\u672c\u3042\u308a\u307e\u3059\u3068\u8a00\u308f\u308c\u308c\u3070\u3001\u3060\u3044\u305f\u3044\u898b\u3064\u3051\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u60c5\u5831\u3092\u4e0e\u3048\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u3089\u3001\u898b\u904e\u3054\u3057\u3066\u3057\u307e\u3046\u4eba\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u73fe\u306b\u3053\u306e\u30df\u30b9\u306b\u306f\u4f55\u56de\u3082\u51fa\u304f\u308f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u5b9f\u52d9\u3067\u306f\u3001\u7f6b\u7dda\u3068\u3044\u3046\u306e\u306f\u300c\u5408\u8a08\u3092\u6c42\u3081\u308b\u969b\u306e\u533a\u5207\u308a\u300d\u306e\u3088\u3046\u306a\u610f\u5473\u5408\u3044\u3067\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3068\u300c\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u9593\u306b\u5f15\u304b\u308c\u305f\u7f6b\u7dda\u306f\u3001\u4e00\u898b\u3082\u3063\u3068\u3082\u3089\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u5b9f\u306f\u4f55\u306e\u610f\u5473\u3082\u306a\u3044\u7f6b\u7dda\u3067\u3042\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u3001\u4eca\u5e74\u5ea6\u3001\u7279\u5225\u640d\u76ca\u9805\u76ee\u304c\u4e00\u5207\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3088\u3046\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u5e38\u5229\u76ca\u306e\u4e0b\u306f\u3059\u3050\u306b\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u5e38\u5229\u76ca\u3068\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306f\u540c\u3058\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8a08\u7b97\u904e\u7a0b\u3068\u3057\u3066\u306f\u3001\u7d4c\u5e38\u5229\u76ca\u307e\u3067\u3092\u8a08\u7b97\u3057\u305f\u5f8c\u3001\u305d\u3053\u3067\u3044\u3063\u305f\u3093\u533a\u5207\u3063\u3066\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3092\u6c42\u3081\u308b\u3068\u3044\u3046\u5f62\u5f0f\u306a\u306e\u3067\u3001\u4e00\u756a\u53f3\u7aef\u306e\u5217\u306b\u3064\u3044\u3066\u306f\u300c\u7d4c\u5e38\u5229\u76ca\u3068\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306e\u9593\u306e\u7f6b\u7dda\u300d\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u5de6\u96a3\u306e\u5217\u307e\u3067\u7dda\u3092\u5f15\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u3044\u3067\u3059\u304c\u3001\u305d\u306e\u7dda\u306f\u7279\u306b\u4f55\u306e\u5f79\u5272\u3082\u679c\u305f\u3057\u3066\u3044\u306a\u3044\u4e0d\u8981\u306a\u7f6b\u7dda\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3069\u3046\u3057\u3066\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u539f\u56e0\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u305d\u308c\u306f\u3001\u3053\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3068\u95a2\u4fc2\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u8005\u306f\u3001\u4eca\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u308c\u3092\u3082\u3068\u306b\u5f53\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u969b\u3001\u30d5\u30a9\u30fc\u30e0\u304c\u540c\u3058\u3067\u6570\u5b57\u3068\u79d1\u76ee\u540d\u3060\u3051\u3092\u898b\u76f4\u305b\u3070\u3088\u3044\u3060\u3051\u306a\u3089\u3001\u3053\u306e\u30df\u30b9\u306f\u8d77\u3053\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u3044\u3046\u3068\u3001\u524d\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u3001\u5b9f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-141117\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-3.png\" alt=\"\" width=\"450\" height=\"691\" \/><\/a><\/p>\n<p>\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206\u306b\u6ce8\u76ee\u3067\u3059\u3002\u7279\u5225\u640d\u76ca\u9805\u76ee\u3067\u3059\u306d\u3002\u4eca\u671f\u306f\u3053\u308c\u304c\u4e00\u5207\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u524d\u671f\u306f\u3053\u308c\u304c\u3042\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u524d\u671f\u306e\u30d5\u30a9\u30fc\u30e0\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u308c\u3092\u3082\u3068\u306b\u3057\u3066\u4eca\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u30b3\u30d4\u30fc\u3057\u3066\u7528\u610f\u3057\u305f\u30d5\u30a9\u30fc\u30e0\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u640d\u76ca\u9805\u76ee\u306e\u90e8\u5206\uff08\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206\uff09\u3092\u524a\u9664\u3057\u3066\u3042\u3052\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u6642\u3001\u4e0a\u56f3\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u7279\u5225\u640d\u5931\u306e\u6e1b\u640d\u640d\u5931\u3068\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306e\u9593\u306e\u7f6b\u7dda\u3092\u6d88\u3057\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u306e\u304c\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff11\u3011<\/span>\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u304c\u300c\u7f6b\u7dda\u306e\u6d88\u3057\u5fd8\u308c\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u306e\u306f\u3001\u3053\u308c\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u3053\u3093\u306a\u985e\u4f3c\u4e8b\u4f8b\u3082\u30fb\u30fb\u30fb<\/strong><\/h4>\n<p>\u307b\u307c\u540c\u3058\u30d1\u30bf\u30fc\u30f3\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u30df\u30b9\u3082\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b24\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3001\u5168\u304f\u610f\u5473\u306e\u306a\u3044\u7f6b\u7dda\u304c\uff11\u672c\u3042\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-141119\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/keisan-mis24-4.png\" alt=\"\" width=\"450\" height=\"663\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff12\u3011<\/span>\u3082\u3001\u524d\u5e74\u5ea6\u3068\u4eca\u5e74\u5ea6\u306e\u30d5\u30a9\u30fc\u30e0\u306e\u9055\u3044\u306b\u8d77\u56e0\u3059\u308b\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff12\u3011<\/span>\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30d1\u30bf\u30fc\u30f3\u3067\u3059\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:#333399;\">\n\t\t<p>\u524d\u5e74\u5ea6\uff1a\u7279\u5225\u5229\u76ca\u3001\u7279\u5225\u640d\u5931\u3068\u3082\u306b\u3042\u308a<br \/>\n\u4eca\u5e74\u5ea6\uff1a\u7279\u5225\u5229\u76ca\u306f\u306a\u3057\u3001\u7279\u5225\u640d\u5931\u306f\u3042\u308a<\/p>\n<\/div>\n\u4eca\u671f\u306f\u7279\u5225\u640d\u5931\u3060\u3051\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u306d\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4eca\u671f\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u307e\u305a\u524d\u671f\u306e\u30d5\u30a9\u30fc\u30e0\u306e\u30c7\u30fc\u30bf\u306e\u30b3\u30d4\u30fc\u3092\u7528\u610f\u3057\u3001\u305d\u3053\u304b\u3089\u7279\u5225\u5229\u76ca\u9805\u76ee\u306e\u3068\u3053\u308d\u3092\u4e38\u3005\u524a\u9664\u3057\u305f\u306e\u3067\u3059\u3002\u305d\u306e\u969b\u306b\u3001\u7279\u5225\u5229\u76ca\u9805\u76ee\u306e\uff11\u756a\u4e0b\u306b\u5f15\u3044\u3066\u3042\u3063\u305f\u5408\u8a08\u7dda\u3092\u6d88\u3057\u5fd8\u308c\u305f\u306e\u304c<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b24\uff0d\uff12\u3011<\/span>\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u7f6b\u7dda\u306e\u30df\u30b9\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u7b97\u306e\u672c\u8cea\u306b\u95a2\u308f\u308b\u3088\u3046\u306a\u8a71\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u898b\u843d\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u3082\u3063\u3068\u5927\u4e8b\u306a\u3053\u3068\u306b\u6ce8\u610f\u3092\u5411\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e2d\u3067\u3001\u306a\u304b\u306a\u304b\u6c17\u304c\u3064\u304b\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u5b9f\u60c5\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u3053\u308c\u306f\u6c17\u3065\u304b\u306a\u3044\uff01\u300c\u7f6b\u7dda\u306e\u5f15\u304d\u5fd8\u308c\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-10\/\" target=\"_blank\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u3068\u4eca\u56de\u3067\u7d39\u4ecb\u3057\u305f\u30d1\u30bf\u30fc\u30f3\u3092\u899a\u3048\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u7f6b\u7dda\u306e\u30df\u30b9\u306f\u3001\u767a\u751f\u30d1\u30bf\u30fc\u30f3\u3092\u899a\u3048\u3066\u304a\u304d\u3001\u4f5c\u6210\u3057\u305f\u6c7a\u7b97\u66f8\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" 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    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