{"id":168534,"date":"2019-01-21T18:42:24","date_gmt":"2019-01-21T09:42:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=168534"},"modified":"2019-01-21T18:33:55","modified_gmt":"2019-01-21T09:33:55","slug":"financial-accounting-others-report-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-24\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5916\u8ca8\u5efa\u6709\u4fa1\u8a3c\u5238\u306e\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6574\u7406\u3001\u6539\u6b63\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u300c\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c38\u53f7\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u79fb\u7ba1\u306b\u4f34\u3044\u6ce8\u8a18\u4e8b\u9805\u7b49\u3092\u898b\u76f4\u3057\u305f\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u304c\u78ba\u5b9a\uff5e\u5404\u6539\u6b63\u9805\u76ee\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u6ce8\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-22\/\" target=\"_blank\">\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u3001\u5e73\u621030\u5e74\uff12\u670816\u65e5\uff09\u53ca\u3073\u5185\u95a3\u5e9c\u516c\u76ca\u8a8d\u5b9a\u7b49\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c\u5e73\u621029\u5e74\u5ea6\u3000\u516c\u76ca\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8af8\u8ab2\u984c\u306e\u691c\u8a0e\u7d50\u679c\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u621030\u5e74\uff16\u670815\u65e5\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2019\u5e74\uff12\u670818\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\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e00\u822c\u6b63\u5473\u8ca1\u7523\u3092\u8ca1\u6e90\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u640d\u76ca\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4e00\u822c\u6b63\u5473\u8ca1\u7523\u3092\u8ca1\u6e90\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u8a55\u4fa1\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u6b63\u5473\u8ca1\u7523\u5897\u6e1b\u8a08\u7b97\u66f8\u306e\u8868\u793a\u533a\u5206\u53ca\u3073\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001\u6642\u4fa1\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u640d\u306f\u300c\u7d4c\u5e38\u5897\u6e1b\u306e\u90e8\u300d\u306e\u8a55\u4fa1\u640d\u76ca\u7b49\u3068\u3057\u3066\u3001\u307e\u305f\u3001\u6642\u4fa1\u3084\u5b9f\u8cea\u4fa1\u984d\u306e\u8457\u3057\u3044\u4e0b\u843d\u306b\u4f34\u3046\u6e1b\u640d\u51e6\u7406\u306b\u3088\u308b\u8a55\u4fa1\u640d\u306f\u300c\u7d4c\u5e38\u5916\u5897\u6e1b\u306e\u90e8\u300d\u306e\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\uff3139\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5916\u8ca8\u5efa\u6709\u4fa1\u8a3c\u5238<\/strong><\/h4>\n<p>\u4e00\u822c\u6b63\u5473\u8ca1\u7523\u3092\u8ca1\u6e90\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u5916\u8ca8\u5efa\u6709\u4fa1\u8a3c\u5238\u306e\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u3066\u3044\u308b\uff08\uff3141\uff09\u3002<\/p>\n<p>\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u3001\u300c\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c38\u53f7\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u6539\u6b63\u6848\uff3141\u56de\u7b54\u300c\u6c7a\u7b97\u6642\u306e\u4e3b\u306a\u51e6\u7406\u300d\u306b\u95a2\u3059\u308b\u6982\u89b3\u56f3\u300d\u304c\u793a\u3055\u308c\u3066\u3044\u308b\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308b\u511f\u5374\u539f\u4fa1\uff08\u53c8\u306f\u53d6\u5f97\u539f\u4fa1\uff09\u306b\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308b\u5186\u63db\u7b97\u984d\u3092\u4ed8\u3059\u308b\uff08\u5916\u8ca8\u5efa\u50b5\u5238\u306b\u3064\u3044\u3066\u511f\u5374\u539f\u4fa1\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u511f\u5374\u984d\u306f\u3001\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308b\u511f\u5374\u984d\u3092\u671f\u4e2d\u5e73\u5747\u76f8\u5834\u306b\u3088\u308a\u5186\u63db\u7b97\u3057\u305f\u984d\u306b\u3088\u308b\uff09\u3002<br 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20px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u4e26\u3073\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238\uff08\uff11\u5e74\u4ee5\u5185\u306b\u6e80\u671f\u304c\u5230\u6765\u3059\u308b\u50b5\u5238\u7b49\uff09\u53ca\u3073\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306e\u3046\u3061\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308b\u53d6\u5f97\u4fa1\u984d\u3092\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308a\u5186\u63db\u7b97\u3057\u305f\u984d\u3092\u4ed8\u3059\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u5834\u5408\u306b\u751f\u3058\u308b\u63db\u7b97\u5dee\u984d\u306f\u300c\u7d4c\u5e38\u5897\u6e1b\u306e\u90e8\u300d\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u4e26\u3073\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u3046\u3061\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308b\u6642\u4fa1\u3092\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308a\u5186\u63db\u7b97\u3057\u305f\u984d\u3092\u4ed8\u3059\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u5834\u5408\u306b\u751f\u3058\u308b\u63db\u7b97\u5dee\u984d\u306f\u300c\u7d4c\u5e38\u5897\u6e1b\u306e\u90e8\u300d\u306e\u6709\u4fa1\u8a3c\u5238\u904b\u7528\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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-15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2018\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\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>2019\u5e74\uff11\u670818\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c38\u53f7\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u3001\u5e73\u621030\u5e74\uff12\u670816\u65e5\u3001\uff09\u53ca\u3073\u5185\u95a3\u5e9c\u516c\u76ca\u8a8d\u5b9a\u7b49\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c\u5e73\u621029\u5e74\u5ea6\u3000\u516c\u76ca\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8af8\u8ab2\u984c\u306e\u691c\u8a0e\u7d50\u679c\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u621030\u5e74\uff16\u670815\u65e5\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\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":[370,275,178,180,167,231,289],"tags":[360,607,373],"backnumber":[1978],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 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