{"id":166360,"date":"2019-01-31T10:13:43","date_gmt":"2019-01-31T01:13:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=166360"},"modified":"2019-07-03T10:02:29","modified_gmt":"2019-07-03T01:02:29","slug":"accounting-article-73","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-73\/","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\u7b2c18\u56de\u3011\u300c\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d"},"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\u7b2c18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 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href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-74\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u8a34\u8a1f\u30fb\u6cd5\u4ee4\u9055\u53cd\u7b49\u306b\u95a2\u9023\u3059\u308b\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u7b49<\/strong><\/h4>\n<p>\u8a34\u8a1f\u30fb\u6cd5\u4ee4\u9055\u53cd\u7b49\u306b\u95a2\u9023\u3059\u308b\u5076\u767a\u50b5\u52d9\uff08\u7c3f\u5916\u50b5\u52d9\uff09\u7b49\u306e\u691c\u8a0e\u306f\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u306b\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30c1\u30fc\u30e0\u3068\u5bc6\u306b\u9023\u643a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u9805\u3067\u3042\u308b\u3002\u5bfe\u8c61\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u62c5\u5f53\u8005\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3084\u5404\u7a2e\u8b70\u4e8b\u9332\u30fb\u7a1f\u8b70\u66f8\u30fb\u5951\u7d04\u66f8\u7b49\u306e\u67fb\u95b2\u3092\u901a\u3058\u3066\u3001\u7279\u306b\u4e0b\u8a18\u306e\u4e8b\u9805\u3092\u78ba\u8a8d\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u904e\u53bb\u53c8\u306f\u73fe\u5728\u4fc2\u4e89\u4e2d\u306e\u4e8b\u6848\u306e\u6709\u7121\u3001\u5185\u5bb9\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u904e\u53bb\u53c8\u306f\u73fe\u5728\u306e\u91cd\u8981\u306a\u9867\u5ba2\u7b49\u304b\u3089\u306e\u30af\u30ec\u30fc\u30e0\u306e\u6709\u7121\u3001\u5185\u5bb9\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u30ea\u30b3\u30fc\u30eb\u767a\u751f\u53ef\u80fd\u6027\u306e\u6709\u7121\u3001\u5185\u5bb9\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u904e\u53bb\u306e\u4e0d\u6b63\u30fb\u4e0d\u7965\u4e8b\u3092\u542b\u3080\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u6709\u7121\u3001\u5185\u5bb9\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u904e\u53bb\u306e\u5f53\u5c40\u304b\u3089\u306e\u6307\u6458\u306e\u6709\u7121\u3001\u5185\u5bb9\u7b49\u3000\u306a\u3069<\/p>\n<\/div>\n<h4><strong>\u3008\u8a34\u8a1f\u640d\u5931\u3009<\/strong><\/h4>\n<p>\u8abf\u67fb\u57fa\u6e96\u65e5\u73fe\u5728\u3001\u8a34\u8a1f\u4e8b\u4ef6\u7b49\u304c\u9032\u884c\u4e2d\u3067\u3042\u3063\u3066\u3082\u6557\u8a34\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u304a\u308a\u3001\u640d\u5bb3\u8ce0\u511f\u7b49\u306e\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3001\u5f71\u97ff\u984d\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4><strong>\u3008\u30ea\u30b3\u30fc\u30eb\u3009<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u5bfe\u8c61\u4f1a\u793e\uff08\u7b46\u8005\u3089\u306e\u7d4c\u9a13\u3067\u306f\u88fd\u9020\u696d\u3084\u5c0f\u58f2\u696d\u304c\u591a\u3044\uff09\u306b\u304a\u3044\u3066\u3001\u88fd\u54c1\u7b49\u306e\u8ca9\u58f2\u5f8c\u306b\u5b89\u5168\u4e0a\u306e\u554f\u984c\u7b49\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u8ca9\u58f2\u6e08\u306e\u88fd\u54c1\u7b49\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u308c\u3092\u4e00\u822c\u7684\u306b\u30ea\u30b3\u30fc\u30eb\uff08Recall\uff09\u3068\u3044\u3044\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u56de\u53ce\uff08\u3044\u308f\u3086\u308b\u3001\u6cd5\u5b9a\u30ea\u30b3\u30fc\u30eb\uff09\u3068\u3001\u4f01\u696d\u306e\u81ea\u4e3b\u7684\u306a\u5224\u65ad\u306b\u3088\u308b\u56de\u53ce\uff08\u3044\u308f\u3086\u308b\u3001\u81ea\u4e3b\u30ea\u30b3\u30fc\u30eb\uff09\u304c\u5b58\u5728\u3059\u308b\u3002\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u767a\u751f\u53ef\u80fd\u6027\u306e\u6709\u7121\u3092\u628a\u63e1\u3057\u3001\u767a\u751f\u898b\u8fbc\u984d\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u30ea\u30b3\u30fc\u30eb\u958b\u59cb\u4ef6\u6570<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/ma-due-zaimu18-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-166366\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/ma-due-zaimu18-1.png\" alt=\"\" width=\"1159\" height=\"693\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/ma-due-zaimu18-1.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/ma-due-zaimu18-1-300x179.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/ma-due-zaimu18-1-1024x612.png 1024w\" sizes=\"(max-width: 1159px) 100vw, 1159px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u7523\u696d\u4fdd\u5b89\u30b0\u30eb\u30fc\u30d7\u88fd\u54c1\u5b89\u5168\u8ab2\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/committee\/summary\/0001800\/pdf\/015_02_00.pdf\" target=\"_blank\">\u30ea\u30b3\u30fc\u30eb\u306e\u52b9\u7387\u5411\u4e0a\u306b\u5411\u3051\u3066<\/a>\u300d\uff082018\u5e74\uff13\u670819\u65e5\uff09\u304b\u3089\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u30002017\u5e74\u306b\u958b\u59cb\u3055\u308c\u305f\u81ea\u4e3b\u30ea\u30b3\u30fc\u30eb\u306f59\u4ef6\u3067\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u3001\u91cd\u5927\u4e8b\u6545\u5951\u6a5f\u304c12\u4ef6\u3001\u975e\u91cd\u5927\u4e8b\u6545\u5951\u6a5f\u306f47\u4ef6\u3067\u3042\u3063\u305f\u3002<\/span><\/p>\n<h4><strong>\u3008\u5f53\u5c40\u306b\u3088\u308b\u5236\u88c1\u3009<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u5f53\u5c40\u304b\u3089\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3092\u6307\u6458\u3055\u308c\u3001\u4eca\u5f8c\u8ab2\u5fb4\u91d1\u3084\u5236\u88c1\u91d1\u7b49\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u5185\u5bb9\u306e\u6709\u7121\u3092\u628a\u63e1\u3057\u3001\u767a\u751f\u898b\u8fbc\u984d\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\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><\/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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