{"id":167251,"date":"2018-12-27T18:24:59","date_gmt":"2018-12-27T09:24:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=167251"},"modified":"2018-12-27T18:24:59","modified_gmt":"2018-12-27T09:24:59","slug":"financial-statements-report-72","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-72\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u7b49\u306b\u5411\u3051\u305f\u300c\u502b\u7406\u898f\u5247\u300d\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u7b49\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\uff5e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u4e0d\u9069\u5207\u306a\u88c1\u91cf\u306e\u4f8b\u7b49\u3092\u793a\u3059\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\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u7b49\u306b\u5411\u3051\u305f\u300c\u502b\u7406\u898f\u5247\u300d\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u7b49\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u4e0d\u9069\u5207\u306a\u88c1\u91cf\u306e\u4f8b\u7b49\u3092\u793a\u3059\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\u5e7412\u670826\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\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u6848<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63\u6848<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u300d\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u300d\u3068\u306f\u3001\u5f93\u696d\u54e1\u3001\u5171\u540c\u7d4c\u55b6\u8005\u3001\u53d6\u7de0\u5f79\u7b49\u306e\u5f79\u54e1\u3001\u81ea\u55b6\u696d\u8005\u3001\u30dc\u30e9\u30f3\u30c6\u30a3\u30a2\u7b49\u69d8\u3005\u306a\u5f62\u3067\u3001\u4f01\u696d\u7b49\u306e\u7d44\u7e54\u306e\u305f\u3081\u306b\u50cd\u304f\u5834\u5408\u53c8\u306f\u4f01\u696d\u7b49\u306e\u7d44\u7e54\u306e\u6307\u793a\u306e\u4e0b\u3067\u50cd\u304f\u5834\u5408\u306e\u5f53\u8a72\u4f1a\u54e1\u3092\u3044\u3046\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e324\u7b2c\uff11\u9805\uff09\u3002<!--more--><\/p>\n<p>\u300c\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u300d\u3092\u5bfe\u8c61\u3068\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u30012018\uff08\u5e73\u621030\uff09\u5e74\uff14\u670827\u65e5\u306b<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\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2019\uff08\u5e73\u621031\uff09\u5e74\uff11\u670828\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\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\u300c\u502b\u7406\u898f\u5247\u300d\uff08\u6848\uff09\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u60c5\u5831\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b<\/strong><\/h4>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u4f5c\u6210\u3084\u63d0\u4f9b\u306b\u95a2\u4e0e\u3059\u308b\u60c5\u5831\u306b\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u53ca\u3073\u975e\u8ca1\u52d9\u60c5\u5831\u304c\u542b\u307e\u308c\u308b\u3002\u307e\u305f\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u5916\u306b\u516c\u8868\u3059\u308b\u60c5\u5831\u3084\u7d44\u7e54\u5185\u3067\u306e\u5185\u90e8\u5229\u7528\u3092\u76ee\u7684\u3068\u3059\u308b\u60c5\u5831\u304c\u542b\u307e\u308c\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e327\u7b2c\uff13\u9805\uff09\u3002<\/p>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u60c5\u5831\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b\u306b\u95a2\u4e0e\u3059\u308b\u5834\u5408\u3001\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u60c5\u5831\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u884c\u52d5\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d36\u6761\uff11\u9805\uff09\u3002<\/p>\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u5b9f\u65bd\u3059\u308b\u5c02\u9580\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u5831\u544a\u306e\u67a0\u7d44\u307f\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u3053\u308c\u306b\u5f93\u3063\u3066\u60c5\u5831\u3092\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8aa4\u3063\u305f\u65b9\u5411\u306b\u5c0e\u304f\u3053\u3068\u3084\u5951\u7d04\u4e0a\u306e\u6761\u4ef6\u53c8\u306f\u898f\u5236\u3078\u306e\u9075\u5b88\u306b\u4e0d\u9069\u5207\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u60c5\u5831\u3092\u4f5c\u6210\u53c8\u306f\u63d0\u4f9b\u3057\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u8aa4\u3063\u305f\u65b9\u5411\u306b\u5c0e\u304f\u3053\u3068\u3084\u5951\u7d04\u4e0a\u306e\u6761\u4ef6\u53c8\u306f\u898f\u5236\u3078\u306e\u9075\u5b88\u306b\u4e0d\u9069\u5207\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u60c5\u5831\u3092\u7701\u7565\u3057\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u60c5\u5831\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b\u3078\u306e\u95a2\u4e0e<\/strong><\/h4>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u95a2\u4e0e\u3057\u3066\u3044\u308b\u60c5\u5831\u304c\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u53c8\u306f\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u306e\u7591\u3044\u3092\u6301\u3061\u3001\u304b\u3064\u3001\u7591\u3046\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u9805\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u300c\u502b\u7406\u898f\u5247\u300d36\u6761\uff16\u9805\uff09\u3002<\/p>\n<p>\u9069\u5207\u306a\u5bfe\u5fdc\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306e\u4e0a\u53f8\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u5185\u306e\u9069\u5207\u306a\u968e\u5c64\u306e\u7d4c\u55b6\u8005\u53c8\u306f\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u3042\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e327\u7b2c\uff19\u9805\uff09\u3002<\/p>\n<p>\u3044\u304b\u306a\u308b\u5bfe\u5fdc\u3092\u884c\u3063\u3066\u3082\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u4f9d\u7136\u3068\u3057\u3066\u60c5\u5831\u304c\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u3068\u8003\u3048\u308b\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u3001\u60c5\u5831\u3078\u306e\u95a2\u4e0e\u3092\u56de\u907f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u300c\u502b\u7406\u898f\u5247\u300d36\u6761\uff18\u9805\uff09\u3002<\/p>\n<p>\u502b\u7406\u898f\u524736\u6761\uff18\u9805\u306b\u95a2\u3057\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u60c5\u5831\u3078\u306e\u95a2\u4e0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u3092\u8f9e\u8077\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u5f97\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e327\u7b2c10\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e0d\u9069\u5207\u306a\u88c1\u91cf\u306e\u4f8b<\/strong><\/h4>\n<p>\u502b\u7406\u898f\u524736\u6761\uff13\u9805\u306b\u304a\u3051\u308b\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306e\u88c1\u91cf\u3092\u4f34\u3046\u5834\u5408\u306b\u95a2\u3057\u3066\u3001\u4e0d\u9069\u5207\u306a\u88c1\u91cf\u306e\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e327\u7b2c\uff16\u9805\uff09\u3002<\/p>\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\u898b\u7a4d\u984d\u306e\u6c7a\u5b9a\u306b\u5f53\u305f\u308a\u3001\u640d\u76ca\u306b\u3064\u3044\u3066\u865a\u507d\u8868\u793a\u3092\u884c\u3046\u610f\u56f3\u3092\u3082\u3063\u3066\u3001\u516c\u6b63\u4fa1\u5024\u306e\u898b\u7a4d\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u53c8\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u9078\u629e\u53c8\u306f\u5909\u66f4\u306b\u5f53\u305f\u308a\u3001\u640d\u76ca\u306b\u3064\u3044\u3066\u865a\u507d\u8868\u793a\u3092\u884c\u3046\u610f\u56f3\u3092\u3082\u3063\u3066\u3001\u9577\u671f\u5951\u7d04\u306e\u4f1a\u8a08\u65b9\u91dd\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u53d6\u5f15\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u8fd1\u304f\u306b\u8cc7\u7523\u58f2\u5374\u306e\u6642\u671f\u3092\u9078\u3076\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u53d6\u5f15\u306e\u4ed5\u7d44\u307f\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u865a\u507d\u8868\u793a\u3092\u884c\u3046\u305f\u3081\u306b\u91d1\u878d\u53d6\u5f15\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u958b\u793a\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u8ca1\u52d9\u53c8\u306f\u4e8b\u696d\u4e0a\u306e\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7701\u7565\u3057\u3001\u53c8\u306f\u4e0d\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u57fa\u672c\u539f\u5247\u306b\u9055\u53cd\u3059\u308b\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc<\/strong><\/h4>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u4ed6\u8005\u304b\u3089\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u3088\u308a\u57fa\u672c\u539f\u5247\u306b\u9055\u53cd\u3057\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u300c\u502b\u7406\u898f\u5247\u300d37\u6761\uff11\u9805\u3001\u4ed8\u9332\uff15\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ed6\u8005\u306b\u5bfe\u3057\u3066\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u4ed6\u8005\u304c\u57fa\u672c\u539f\u5247\u306b\u9055\u53cd\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u53c8\u306f\u305d\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u54e1\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u4ed6\u8005\u306b\u4e0e\u3048\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u300c\u502b\u7406\u898f\u5247\u300d37\u6761\uff11\u9805\u3001\u4ed8\u9332\uff15\uff09\u3002<\/p>\n<p>\u57fa\u672c\u539f\u5247\u3078\u306e\u9055\u53cd\u3092\u3082\u305f\u3089\u3059\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u9664\u53bb\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u5224\u65ad\u3059\u308b\u5834\u5408\u3001\u4f1a\u54e1\u306f\u3001\u57fa\u672c\u539f\u5247\u3078\u306e\u9055\u53cd\u3092\u3082\u305f\u3089\u3059\u5c02\u9580\u696d\u52d9\u306e\u5b9f\u65bd\u3092\u884c\u308f\u306a\u3044\u304b\u3001\u53c8\u306f\u7d99\u7d9a\u3057\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u300c\u502b\u7406\u898f\u5247\u300d37\u6761\uff12\u9805\uff09\u3002<\/p>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u57fa\u672c\u539f\u5247\u3078\u306e\u9055\u53cd\u3092\u3082\u305f\u3089\u3057\u5f97\u308b\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u3001\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u4e0e\u3048\u3066\u3044\u308b\u500b\u4eba\u53c8\u306f\u7d44\u7e54\u3068\u3053\u308c\u4ee5\u4e0a\u95a2\u4e0e\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u62c5\u5f53\u696d\u52d9\u306e\u5909\u66f4\u53c8\u306f\u4eba\u4e8b\u7570\u52d5\u306a\u3069\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u300c\u502b\u7406\u898f\u5247\u300d\u6ce8\u89e328\u7b2c\uff14\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\uff08\u6848\uff09\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u69cb\u6210<\/strong><\/h4>\n<p>2016\u5e74\uff17\u6708\u306e\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\uff08Code of Ethics for Professional Accountants\uff09\u306b\u3088\u308a\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u3057\u3066\u898b\u3066\u898b\u306c\u3075\u308a\u3092\u305b\u305a\u3001\u516c\u5171\u306e\u5229\u76ca\u306b\u8cc7\u3059\u308b\u884c\u52d5\u3092\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>IESBA\u502b\u7406\u898f\u7a0b\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u3092\u5148\u884c\u3057\u3066\u5c0e\u5165\u3057\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u306f\u30012018\u5e74\uff17\u6708\u306b\u5c0e\u5165\u6e08\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u516c\u958b\u8349\u6848\u306e\u5bfe\u8c61\u306f\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\uff08\u6848\uff09\u3067\u306f\u3001\u7b2c\uff11\u90e8\u306b\u304a\u3044\u3066\u300c\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u304a\u3051\u308b\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3001\u7b2c\uff12\u90e8\u306b\u304a\u3044\u3066\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u304a\u3051\u308b\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7b2c\uff12\u90e8\u3092\u6b21\u306e\u69cb\u6210\u3068\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u7b2c\uff12\u90e8 \u7b2c\uff11\u7ae0\uff1a\u5168\u822c\u7684\u4e8b\u9805<\/li>\n<li>\u7b2c\uff12\u90e8 \u7b2c\uff12\u7ae0\uff1a\u4e0a\u7d1a\u306e\u8077\u306b\u3042\u308b\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u63d0\u4f9b<\/li>\n<li>\u7b2c\uff12\u90e8 \u7b2c\uff13\u7ae0\uff1a\u4e0a\u7d1a\u306e\u8077\u4ee5\u5916\u306e\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u63d0\u4f9b<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9055\u6cd5\u884c\u70ba<\/strong><\/h4>\n<p>\u9055\u6cd5\u884c\u70ba\u306f\u3001\u6545\u610f\u3082\u3057\u304f\u306f\u904e\u5931\u53c8\u306f\u4f5c\u70ba\u3082\u3057\u304f\u306f\u4e0d\u4f5c\u70ba\u3092\u554f\u308f\u305a\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u3001\u305d\u306e\u7d4c\u55b6\u8005\u3001\u76e3\u67fb\u5f79\u7b49\u3001\u5f93\u696d\u54e1\u7b49\u53c8\u306f\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u6307\u793a\u306e\u4e0b\u3067\u50cd\u304f\u59d4\u8a17\u5148\u696d\u8005\u7b49\u306e\u305d\u306e\u4ed6\u306e\u8005\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u3001\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308b\u884c\u70ba\u3067\u3042\u308b\uff08\u7b2c\uff12\u90e8\u7b2c\uff12\u9805\uff09\u3002<\/p>\n<p>\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u304c\u884c\u3046\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u3059\u3079\u3066\u306e\u696d\u52d9\u304c\u5bfe\u8c61\u3068\u306a\u308b\uff08\u7b2c\uff12\u90e8\u7b2c\uff11\u9805\uff09\u3002<\/p>\n<p>\u7b2c\uff12\u90e8\u306f\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u308c\u3089\u3092\u767a\u898b\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\uff08\u7b2c\uff12\u90e8\u7b2c\uff11\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e0a\u7d1a\u8077\u306e\u4f1a\u54e1<\/strong><\/h4>\n<p>\u4e0a\u7d1a\u306e\u8077\u306b\u3042\u308b\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u53d6\u7de0\u5f79\u3001\u76e3\u67fb\u5f79\u7b49\u53ca\u3073\u4eba\u7684\u3001\u8ca1\u52d9\u7684\u3001\u6280\u8853\u7684\u3001\u7269\u7684\u53ca\u3073\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u53d6\u5f97\u53ca\u3073\u914d\u5206\u4e26\u3073\u306b\u7d4c\u55b6\u8cc7\u6e90\u306b\u5bfe\u3059\u308b\u652f\u914d\u306b\u95a2\u3057\u3066\u91cd\u8981\u306a\u5f71\u97ff\u529b\u3092\u884c\u4f7f\u3057\u6c7a\u5b9a\u3067\u304d\u308b\u8077\u4f4d\u306b\u3042\u308b\u4f1a\u54e1\u3067\u3042\u308b\uff08\u7b2c\uff12\u90e8\u7b2c13\u9805\uff09\u3002<\/p>\n<p>\u4f1a\u54e1\u306f\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306b\u304a\u3051\u308b\u5f79\u5272\u3001\u5730\u4f4d\u53ca\u3073\u5f71\u97ff\u529b\u306b\u9451\u307f\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u305d\u306e\u4ed6\u306e\u4f1a\u54e1\u306b\u6bd4\u3057\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u3057\u3066\u516c\u5171\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u9069\u5207\u306a\u884c\u52d5\u3092\u3068\u308b\u3053\u3068\u3092\u3001\u3088\u308a\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\uff12\u90e8\u7b2c13\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e0a\u7d1a\u8077\u4ee5\u5916\u306e\u4f1a\u54e1<\/strong><\/h4>\n<p>\u4e0a\u7d1a\u306e\u8077\u4ee5\u5916\u306e\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306f\u3001\u5c02\u9580\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u904e\u7a0b\u3067\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u3001\u884c\u70ba\u306e\u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u884c\u70ba\u304c\u767a\u751f\u3057\u305f\u3001\u53c8\u306f\u767a\u751f\u3057\u5f97\u308b\u72b6\u6cc1\u306a\u3069\u3001\u5f53\u8a72\u4e8b\u9805\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u52aa\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u7b2c\uff12\u90e8\u7b2c28\u9805\uff09\u3002<\/p>\n<p>\u4f1a\u54e1\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3092\u6709\u3057\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u53ca\u3073\u5c02\u9580\u7684\u80fd\u529b\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u4e2d\u3067\u305d\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u8981\u6c42\u3055\u308c\u308b\u6c34\u6e96\u4ee5\u4e0a\u306e\u6cd5\u4ee4\u306b\u95a2\u3059\u308b\u7406\u89e3\u3092\u6709\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\uff08\u7b2c\uff12\u90e8\u7b2c29\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\uff08\u6848\uff09\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<p>\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u7b2c\uff12\u90e8\u3092\u9069\u7528\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\uff31\uff06\uff21\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\uff08\uff3134\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u6539\u6b63\u898f\u5b9a\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4f1a\u54e1\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u6848\u306b\u3064\u3044\u3066\u306f\u30012019\u5e74\uff17\u6708\u306e\u5b9a\u671f\u7dcf\u4f1a\u306b\u4e0a\u7a0b\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\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>2018\uff08\u5e73\u621030\uff09\u5e7412\u670826\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u2460\u3000\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848<br \/>\n\u2461\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u6848<br \/>\n\u2462\u3000\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u306e\u6539\u6b63\u6848<br \/>\n\u3053\u308c\u306f\u3001\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u300d\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"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":[1976],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 08:51:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167251"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=167251"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167251\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=167251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=167251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=167251"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=167251"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=167251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}