{"id":161938,"date":"2018-10-22T17:42:10","date_gmt":"2018-10-22T08:42:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=161938"},"modified":"2018-10-22T17:38:15","modified_gmt":"2018-10-22T08:38:15","slug":"financial-statements-report-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-71\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u9055\u6cd5\u884c\u70ba\u5bfe\u5fdc\u6307\u91dd\u3092\u53d7\u3051\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u7b49\u3092\u6539\u6b63\uff5e\u9055\u6cd5\u884c\u70ba\u306e\u7591\u3044\u304c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u7b49\u3092\u898f\u5b9a\u30012019.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u7b49\u304b\u3089\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u9055\u6cd5\u884c\u70ba\u5bfe\u5fdc\u6307\u91dd\u3092\u53d7\u3051<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u7b49\u3092\u6539\u6b63<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u9055\u6cd5\u884c\u70ba\u306e\u7591\u3044\u304c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u7b49\u3092\u898f\u5b9a\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>2019.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u7b49\u304b\u3089\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2018\uff08\u5e73\u621030\uff09\u5e7410\u670819\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012017\uff08\u5e73\u621029\uff09\u5e7410\u6708\uff16\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u502b\u7406\u898f\u5247\u7b49\u6539\u6b63\u6848\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308a\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u3092\u7e54\u308a\u8fbc\u3080\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-64\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8240\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8265\u300c\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306b\u95a2\u3059\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8500\u300c\u76e3\u67fb\u8a3c\u62e0\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8900\u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2465<\/span>\u3000\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd2400\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u300d<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u3001\u9055\u6cd5\u884c\u70ba\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u65b0\u898f\u5b9a\u3092\u516c\u8868\uff5e\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u542b\u3080\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3078\u9069\u7528\u3001\u56fd\u5185\u57fa\u6e96\u7b49\u306e\u540c\u7a0b\u5ea6\u306e\u53b3\u683c\u5316\u3092\u6c42\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-56\/\" target=\"_blank\">\u502b\u7406\u898f\u7a0b\u306e\u6539\u6b63<\/a>\u3092\u53d7\u3051\u3066\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u53ca\u3073\u65b0\u305f\u306b\u7b56\u5b9a\u3055\u308c\u305f\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3092<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u4e8c\u5ea6\u306e\u610f\u898b\u52df\u96c6\u3092\u7d4c\u3066\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u5236\u5b9a\u53ca\u3073\u300c\u502b\u7406\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u8a08\u58eb\u3092\u5bfe\u8c61\u306b\u898f\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-69\/\" target=\"_blank\">\u516c\u8868\u3057\u3066\u304a\u308a<\/a>\u3001\u3053\u308c\u306b\u5408\u308f\u305b\u3066\u3001\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"color: #006400;\">\u2460<\/span>\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u306e\u6539\u6b63\u306b\u4f34\u3063\u3066<span style=\"color: #006400;\">\u2461<\/span>\u304b\u3089<span style=\"color: #006400;\">\u2465<\/span>\u307e\u3067\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u4e3b\u306b<span style=\"color: #006400;\">\u2460<\/span>\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2\u53ca\u3073\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u306e\u9055\u6cd5\u884c\u70ba\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u3084\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3088\u308b\u8ffd\u52a0\u306e\u8cac\u4efb\u3092\u6709\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u8981\u6c42\u4e8b\u9805\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\uff19\u9805\uff09\u3002<\/p>\n<p>\u300c\u9055\u6cd5\u884c\u70ba\u300d\u306b\u306f\u3001\u59d4\u8a17\u5148\u696d\u8005\u7b49\u306e\u4f01\u696d\u306e\u6307\u793a\u306e\u4e0b\u3067\u50cd\u304f\u8005\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308b\u884c\u70ba\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u3092\u660e\u793a\u3057\u3066\u3044\u308b\uff0811\u9805\u3001\uff21\uff18\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9055\u6cd5\u884c\u70ba\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u6b21\u306e\u6cd5\u4ee4\u306e\u4f8b\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\uff08\uff21\uff16\u9805\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4e0d\u6b63\u3001\u6c5a\u8077\u3001\u8d08\u53ce\u8cc4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u3001\u30c6\u30ed\u30ea\u30b9\u30c8\u3078\u306e\u8cc7\u91d1\u4f9b\u4e0e\u53ca\u3073\u72af\u7f6a\u53ce\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u8a3c\u5238\u5e02\u5834\u53ca\u3073\u8a3c\u5238\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u9280\u884c\u696d\u52d9\u4e26\u3073\u306b\u305d\u306e\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2464<\/span>\u3000\u60c5\u5831\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2465<\/span>\u3000\u7a0e\u91d1\u53ca\u3073\u5e74\u91d1\u306b\u4fc2\u308b\u50b5\u52d9\u53ca\u3073\u652f\u6255<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2466<\/span>\u3000\u74b0\u5883\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2467<\/span>\u3000\u516c\u8846\u885b\u751f\u53ca\u3073\u5b89\u5168<\/p>\n<\/div>\n\u9055\u6cd5\u884c\u70ba\u306b\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u500b\u4eba\u306e\u9055\u6cd5\u884c\u70ba\u304c\u542b\u307e\u308c\u308b\uff08\uff21\uff19\u9805\uff09\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u91cd\u8981\u306a\u7ba1\u7406\u8077\u304c\u3001\u500b\u4eba\u306e\u7acb\u5834\u3067\u3001\u4f01\u696d\u306e\u4ed5\u5165\u5148\u304b\u3089\u8cc4\u8cc2\u3092\u53d7\u9818\u3057\u3001\u898b\u8fd4\u308a\u306b\u4f01\u696d\u3078\u306e\u696d\u52d9\u63d0\u4f9b\u3084\u5951\u7d04\u7de0\u7d50\u306e\u305f\u3081\u306b\u5f53\u8a72\u4ed5\u5165\u5148\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u3092\u78ba\u7d04\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\uff21\uff19\u9805\uff09\u3002<\/p>\n<p>\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\uff09\u306e\uff2117\u9805\u3067\u306f\u3001\u9055\u6cd5\u884c\u70ba\u306e\u5146\u5019\u306e\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u898f\u5b9a\u306b\u95a2\u3057\u3066\u3001\u300c\u4f01\u696d\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u3053\u3068\u300d\u3092\u9055\u6cd5\u884c\u70ba\u306e\u5146\u5019\u3068\u306a\u308b\u5177\u4f53\u4e8b\u4f8b\uff08\u76e3\u57fa\u5831250\u7b2c\uff2117\u9805\uff09\u306e\uff11\u3064\u3068\u3057\u3066\u52a0\u3048\u308b\u3053\u3068\u3092\u63d0\u6848\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\uff08\u30b3\u30e1\u30f3\u30c8No.\uff13\uff09\u3002<\/p>\n<p>\u5f53\u8a72\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u306f\u3001\u4f01\u696d\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3053\u3068\u81ea\u4f53\u306f\u3001\u76e3\u67fb\u306b\u304a\u3044\u3066\u65e5\u5e38\u7684\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u3042\u308b\u305f\u3081\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u4e0d\u6b63\u306e\u5146\u5019\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u8ffd\u52a0\u3057\u306a\u3044\u3068\u306e\u5bfe\u5fdc\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u304c25\u9805\u304b\u308927\u9805\u306b\u5f93\u3063\u3066\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u5834\u5408\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u5831\u544a\u3055\u308c\u308b\uff08\uff2125\u9805\uff09\u3002<\/p>\n<p>\u7279\u5b9a\u306e\u4ed6\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u76e3\u67fb\u4eba\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u5831\u544a\u3059\u308b\u3053\u3068\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u306b\u52a0\u3048\u3066\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8700\uff0935\u9805\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u76e3\u67fb\u4eba\u304c\u4ed6\u306e\u5831\u544a\u8cac\u4efb\u3092\u6709\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7d4c\u55b6\u8005\u3084\u76e3\u67fb\u5f79\u7b49\u304c\u3001\u76e3\u67fb\u4eba\u304c\u5fc5\u8981\u3068\u8003\u3048\u308b\u9069\u5207\u306a\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u3066\u3044\u306a\u3044\u304c\u3001\u76e3\u67fb\u5951\u7d04\u306e\u89e3\u9664\u304c\u56f0\u96e3\u3067\u3042\u308b\u4f8b\u5916\u7684\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u4eba\u304c\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u5f37\u8abf\u4e8b\u9805\u533a\u5206\u3068\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u533a\u5206\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8706\uff09\uff17\u9805\u306b\u5f93\u3063\u3066\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u3068\u3057\u3066\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76e3\u67fb\u5951\u7d04\u306e\u89e3\u9664<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u5951\u7d04\u306e\u89e3\u9664\u304c\u9069\u5207\u3067\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u76e3\u67fb\u5951\u7d04\u306e\u89e3\u9664\u306b\u3088\u308a\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u6cd5\u4ee4\u3084\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3059\u3079\u3066\u306e\u8cac\u4efb\u3092\u679c\u305f\u3057\u305f\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\uff2124\u9805\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8900\uff09\u3067\u306f\u3001\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u524d\u4efb\u76e3\u67fb\u4eba\u306b\u5bfe\u3057\u3066\u3001\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u306e\u8981\u8acb\u306b\u3088\u308a\u3001\u9055\u6cd5\u884c\u70ba\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\uff08\uff2124\u9805\u3001\u76e3\u57fa\u5831900 \u7b2c\uff19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u3078\u306e\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306e\u5831\u544a<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u8b58\u5225\u3055\u308c\u305f\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u3042\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0828\u9805\uff09\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:#73308C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2460<\/span>\u3000\u6cd5\u4ee4\u306b\u3088\u308a\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u76e3\u67fb\u4eba\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2461<\/span>\u3000\u8077\u696d\u502b\u7406\u898f\u7a0b\u306b\u3088\u308a\u3001\u8ffd\u52a0\u7684\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306b\u95a2\u3057\u3066\u3001\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3001\u53c8\u306f\u9069\u5207\u3067\u3042\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\uff2127\u9805\u304b\u3089\uff2132\u9805\uff09\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u6cd5\u4ee4\u304c\u76e3\u67fb\u4eba\u306b\u5831\u544a\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5193\u6761\u306e\uff13\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u6cd5\u4ee4\u9055\u53cd\u7b49\u4e8b\u5b9f\u306b\u95a2\u3059\u308b\u610f\u898b\u306e\u7533\u51fa\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u8077\u696d\u502b\u7406\u898f\u7a0b\u306b\u57fa\u3065\u304d\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u8ffd\u52a0\u7684\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u6cd5\u4ee4\u53c8\u306f\u8077\u696d\u502b\u7406\u898f\u7a0b\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u5831\u544a\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u56fd\u306b\u3088\u3063\u3066\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306a\u3069\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u76e3\u7763\u5f53\u5c40\u3068\u5354\u8b70\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8900\u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u524d\u4efb\u76e3\u67fb\u4eba\u306f\u3001\u524d\u4efb\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u5951\u7d04\u306e\u7de0\u7d50\u306e\u8f9e\u9000\u53c8\u306f\u5951\u7d04\u306e\u89e3\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u306e\u8981\u8acb\u306b\u57fa\u3065\u3044\u3066\u3001\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u304c\u76e3\u67fb\u5951\u7d04\u306e\u7de0\u7d50\u306e\u53ef\u5426\u3092\u5224\u65ad\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u524d\u4efb\u76e3\u67fb\u4eba\u304c\u5224\u65ad\u3057\u305f\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u3068\u60c5\u5831\u3092\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u306b\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0813\uff0d\uff12\u9805\u3001\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d30\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u524d\u4efb\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u53ca\u3073\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u4f1a\u793e\u304b\u3089\u540c\u610f\u3092\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u53ca\u3073\u76e3\u67fb\u4eba\u306b\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0816\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2019\uff08\u5e73\u621031\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u53ca\u3073\u540c\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>2018\uff08\u5e73\u621030\uff09\u5e7410\u670819\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012017\uff08\u5e73\u621029\uff09\u5e7410\u6708\uff16\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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":[370,178,180,235,167,279,289],"tags":[585,114,535,128],"backnumber":[1966],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 06:35:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/161938"}],"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=161938"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/161938\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=161938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=161938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=161938"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=161938"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=161938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}