{"id":156972,"date":"2018-08-09T10:13:38","date_gmt":"2018-08-09T01:13:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156972"},"modified":"2019-10-11T16:27:08","modified_gmt":"2019-10-11T07:27:08","slug":"accounting-article-62","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-62\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff15\uff09\u300d\uff0d\u4ed5\u5165\u50b5\u52d9\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff15\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u4ed5\u5165\u50b5\u52d9\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u7530\u3000\u6643\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff14\uff09\u300d\uff0d\u68da\u5378\u8cc7\u7523\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-61\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\uff0d\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-63\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u4ed5\u5165\u50b5\u52d9\u306e\u8abf\u67fb<\/strong><\/h4>\n<p>\u300c\u4ed5\u5165\u50b5\u52d9\u300d\u306f\u652f\u6255\u624b\u5f62\u53ca\u3073\u8cb7\u639b\u91d1\u306a\u3069\u306e\u55b6\u696d\u4e0a\u306e\u672a\u6255\u50b5\u52d9\u3092\u3044\u3044\u3001M&amp;A\u306b\u969b\u3057\u3066\u306e\u8abf\u67fb\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\uff08\u4e8b\u696d\uff09\u304c\u55b6\u696d\u4e0a\u306e\u50b5\u52d9\u3068\u3057\u3066\u8a8d\u8b58\u3059\u3079\u304d\u4ed5\u5165\u4ee3\u91d1\u304c\u7db2\u7f85\u7684\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3001\u3059\u306a\u308f\u3061\u300c\u4ed5\u5165\u50b5\u52d9\u306e\u7db2\u7f85\u6027\u300d\u304c\u91cd\u8981\u306a\u9805\u76ee\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u975e\u4e0a\u5834\u4f1a\u793e\u306b\u3042\u3063\u3066\u306f\u3001\u4ed5\u5165\u50b5\u52d9\u306e\u8a08\u4e0a\u79d1\u76ee\u3068\u3057\u3066\u300c\u672a\u6255\u91d1\u300d\u3084\u300c\u672a\u6255\u8cbb\u7528\u300d\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u3046\u3057\u305f\u50b5\u52d9\u79d1\u76ee\u306b\u3064\u3044\u3066\u3082\u5408\u308f\u305b\u3066\u541f\u5473\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n<p>\u4ed5\u5165\u50b5\u52d9\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a\u3092\u6319\u3052\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong> \u3008\u6982\u89b3\u306e\u628a\u63e1\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3001\u4e3b\u8981\u539f\u6750\u6599\u3084\u3001\u751f\u7523\u5de5\u7a0b\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u751f\u7523\u306e\u5916\u6ce8\u59d4\u8a17\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5916\u6ce8\u59d4\u8a17\u306e\u5185\u5bb9\u3001\u53d6\u5f15\u6761\u4ef6\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4ed5\u5165\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3001\u4ed5\u5165\u5148\u3068\u306e\u6c7a\u6e08\u6761\u4ef6\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4e3b\u8981\u306a\u539f\u6750\u6599\u306e\u8abf\u9054\u5148\u3001\u5916\u6ce8\u5148\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u3067\u5b9f\u65bd\u3057\u3066\u3044\u308b\u767a\u6ce8\uff0f\u8cfc\u8cb7\u7ba1\u7406\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u628a\u63e1\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong> \u3008\u5206\u6790\u7684\u624b\u7d9a\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u4ed5\u5165\u50b5\u52d9\u306e\u56de\u8ee2\u671f\u9593\u5206\u6790\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u4ed5\u5165\uff5e\u751f\u7523\uff5e\u51fa\u8377\u307e\u3067\u306e\u30ea\u30fc\u30c9\u30bf\u30a4\u30e0\u3092\u8e0f\u307e\u3048\u3001\u58f2\u4e0a\u9ad8\u3068\u4ed5\u5165\u9ad8\u3068\u306e\u6574\u5408\u6027\u306b\u3064\u3044\u3066\u5206\u6790\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\uff08\u57fa\u6e96\u65e5\u4ee5\u964d\u306e\uff09\u76f4\u8fd1\u6642\u70b9\u3067\u306e\u4ed5\u5165\u50b5\u52d9\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u5206\u6790\u3092\u884c\u3044\u3001\u57fa\u6e96\u65e5\u6642\u70b9\u3068\u306e\u6574\u5408\u6027\u3092\u6bd4\u8f03\u30fb\u5206\u6790\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong> \u3008\u500b\u5225\u691c\u8a3c\u624b\u7d9a\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2468<\/span>\u3000\u4ed5\u5165\u5148\uff0f\u5916\u6ce8\u5148\u5225\u306e\u88dc\u52a9\u7c3f\u3084\u7ba1\u7406\u53f0\u5e33\u7b49\u3092\u901a\u67fb\u3057\u3001\u6c7a\u6e08\u6761\u4ef6\u3068\u652f\u6255\u72b6\u6cc1\u306e\u6574\u5408\u6027\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2469<\/span>\u3000\u4ed5\u5165\u5148\u306b\u5bfe\u3059\u308b\u6b8b\u9ad8\u78ba\u8a8d\u624b\u7d9a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6b8b\u9ad8\u5dee\u7570\u306e\u5206\u6790\u5185\u5bb9\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246a<\/span>\u3000\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u8acb\u6c42\u66f8\u985e\u306e\u901a\u67fb\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u4ed5\u5165\u5148\u5225\u88dc\u52a9\u7c3f\u3084\u7ba1\u7406\u53f0\u5e33\u3001\u53d6\u5f15\u7167\u5408\u8868\u3084\u901a\u5e33\u7b49\u304b\u3089\u57fa\u6e96\u65e5\u4ee5\u964d\u306e\u4ed5\u5165\u8a08\u4e0a\uff0f\u652f\u6255\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u4ed5\u5165\u5148\u3068\u306e\u6c7a\u6e08\u6761\u4ef6\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u3001\u300c<span style=\"color: #b22222;\">\u2462\u3000<\/span>\u4ed5\u5165\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3001\u4ed5\u5165\u5148\u3068\u306e\u6c7a\u6e08\u6761\u4ef6\u306e\u628a\u63e1\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-60\/\" 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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 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\/>\n\u975e\u4e0a\u5834\u4f1a\u793e\u306b\u3042\u3063\u3066\u306f\u3001\u4ed5\u5165\u50b5\u52d9\u306e\u8a08\u4e0a\u79d1\u76ee\u3068\u3057\u3066\u300c\u672a\u6255\u91d1\u300d\u3084\u300c\u672a\u6255\u8cbb\u7528\u300d\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u3046\u3057\u305f\u50b5\u52d9\u79d1\u76ee\u306b\u3064\u3044\u3066\u3082\u5408\u308f\u305b\u3066\u541f\u5473\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<br \/>\n\u4ed5\u5165\u50b5\u52d9\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u4e3b\u306a\u8abf\u67fb\u624b\u7d9a\u3092\u6319\u3052\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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":[178,167,182,290],"tags":[515],"backnumber":[1956],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156972"}],"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=156972"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156972\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=156972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=156972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=156972"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=156972"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=156972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}