{"id":171817,"date":"2019-03-07T08:57:26","date_gmt":"2019-03-06T23:57:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=171817"},"modified":"2019-03-06T19:54:41","modified_gmt":"2019-03-06T10:54:41","slug":"financial-statements-report-76","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-76\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u5354\u3001\u300c\u7dcf\u5408\u578b\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u6b63\u5f0f\u516c\u8868\uff5e\u516c\u8868\u65e5\uff082019.2.28\uff09\u4ee5\u964d\u767a\u884c\u306e\u624b\u7d9a\u7d50\u679c\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\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\u300c\u7dcf\u5408\u578b\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u696d\u7a2e\u5225\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c62\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012019\u5e74\uff11\u670817\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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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<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u7dcf\u5408\u578b\u306e\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u5e74\u91d1\u7d4c\u7406\uff09\u306e\u8cc7\u7523\u7dcf\u984d\u304c20\u5104\u5186\u3092\u8d85\u3048\u305f\u6c7a\u7b97\u306e\u7fcc\u3005\u5e74\u5ea6\u6c7a\u7b97\u304b\u3089\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u53c8\u306f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u5b9f\u65bd\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\uff17\u9805\uff09\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u306f\u3001\u5f93\u524d\u304b\u3089\u4efb\u610f\u76e3\u67fb\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u3059\u3067\u306b\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5e74\u91d1\u57fa\u91d1\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u78ba\u5b9a\uff5e\u7279\u5225\u76ee\u7684\u306e\u76e3\u67fb\u306e\u67a0\u7d44\u307f\u306b\u3088\u308b\u898b\u76f4\u3057\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-50\/\" target=\"_blank\">\u5e74\u91d1\u57fa\u91d1\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/a>\u300d\uff08\u696d\u7a2e\u5225\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c53\u53f7\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u300d\u306b\u3064\u3044\u3066\u306f\u65b0\u898f\u306b\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\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: 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style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u9332\uff12<\/span>\u3000\u7406\u4e8b\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u9332\uff13<\/span>\u3000\u7dcf\u5408\u578b\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u4f8b<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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\/>\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\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u304c\u4fdd\u8a3c\u696d\u52d9\u3068\u8aa4\u89e3\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u4fdd\u8a3c\u696d\u52d9\u3067\u306f\u306a\u3044\u65e8\u304c\u660e\u77ad\u306b\u8a18\u8f09\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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-15px;\"><strong>\uff13\u3000\u624b\u7d9a\u53ca\u3073\u8a3c\u62e0<\/strong><\/h4>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u3001\u4fdd\u8a3c\u696d\u52d9\u3068\u306f\u7570\u306a\u308a\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u307f\u3092\u5b9f\u65bd\u3057\u3001\u5165\u624b\u3057\u305f\u8a3c\u62e0\u3092\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u57fa\u790e\u3068\u3057\u3066\u5229\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0823\u9805\uff09<\/p>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u3001\u5b9f\u65bd\u3059\u308b\u624b\u7d9a\u306e\u5bfe\u8c61\u3068\u3059\u308b\u60c5\u5831\u7b49\u3092\u7279\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0824\u9805\uff09\u3002<\/p>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u624b\u7d9a\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u8cea\u554f\u3001\u5206\u6790\u306a\u3069\u304c\u3042\u308b\u304c\u3001\u624b\u7d9a\u306f\u3001\u300c\u30c1\u30a7\u30c3\u30af\u300d\u7b49\u306e\u66d6\u6627\u306a\u8868\u73fe\u3092\u7528\u3044\u305a\u3001\u5177\u4f53\u7684\u304b\u3064\u8a73\u7d30\u306b\u8a18\u8ff0\u3057\u3001\u307e\u305f\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u3068\u3057\u3066\u3001\u300c\u76e3\u67fb\u300d\u3001\u300c\u691c\u8a3c\u300d\u3001\u300c\u5224\u65ad\u300d\u3001\u300c\u30ec\u30d3\u30e5\u30fc\u300d\u3001\u300c\u30c6\u30b9\u30c8\u300d\u7b49\u306e\u4fdd\u8a3c\u696d\u52d9\u3068\u8aa4\u89e3\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8868\u73fe\u3092\u7528\u3044\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\uff08A9\u9805\u3001A10\u9805\uff09\u3002<\/p>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u696d\u52d9\u4f9d\u983c\u8005\u304c\u8a08\u4e0a\u3055\u308c\u305f\u91d1\u984d\u53c8\u306f\u6bd4\u7387\u306b\u95a2\u3059\u308b\u63a8\u5b9a\u5024\u3092\u63d0\u4f9b\u3057\u306a\u3044\u9650\u308a\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u5206\u6790\u7684\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u306a\u3044\uff08A12\u9805\uff09\u3002<\/p>\n<p>\u5206\u6790\u7684\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u5224\u65ad\u3092\u884c\u308f\u305a\u3001\u8a08\u4e0a\u3055\u308c\u305f\u91d1\u984d\u53c8\u306f\u6bd4\u7387\u3068\u696d\u52d9\u4f9d\u983c\u8005\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u63a8\u5b9a\u5024\u3068\u306e\u5dee\u7570\u3092\u5831\u544a\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u308c\u304c\u91cd\u8981\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u884c\u308f\u306a\u3044\uff08A12\u9805\uff09\u3002<\/p>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u5b9f\u65bd\u7d50\u679c\u306e\u8a18\u8f09\u306e\u9069\u5207\u306a\u4f8b\u53ca\u3073\u4e0d\u9069\u5207\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\uff08A20\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3008\u9069\u5207\u306a\u4f8b\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff21\u3068\uff22\u3092\u7167\u5408\u3057\u305f\u7d50\u679c\u3001\u5408\u81f4\u3057\u305f\uff08\u3057\u306a\u304b\u3063\u305f\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e74\u91d1\u57fa\u91d1\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u63a8\u5b9a\u5024\u3068\u5dee\u7570\u304c\u306a\u304b\u3063\u305f\uff08\u00d7\u00d7\u00d7\u5186\u3042\u3063\u305f\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u5b9f\u67fb\u7d50\u679c\u3068\u4e00\u81f4\u3057\u305f\uff08\u3057\u306a\u304b\u3063\u305f\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\u4e0d\u9069\u5207\u306a\u4f8b\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u00d7\u00d7\u00d7\u306f\u5341\u5206\u3067\u3042\u308b\uff08\u306a\u3044\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u00d7\u00d7\u00d7\u306f\u9069\u5207\u3067\u3042\u308b\uff08\u306a\u3044\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u00d7\u00d7\u00d7\u306f\u91cd\u8981\u6027\u304c\u4f4e\u3044\u305f\u3081\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u00d7\u00d7\u00d7\u306f\u6b63\u3057\u3044\u3053\u3068\u3092\u78ba\u304b\u3081\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u00d7\u00d7\u00d7\u306b\u3064\u3044\u3066\u554f\u984c\u306f\u767a\u898b\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6708\u6b21\u3067\u8a3c\u6191\u9593\u306e\u7167\u5408\u3092\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3068\u696d\u52d9\u306e\u5b9f\u65bd\u904e\u7a0b\u306b\u304a\u3044\u3066\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u60c5\u5831\u3068\u306e\u77db\u76fe<\/strong><\/h4>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u306f\u3001\u696d\u52d9\u4f9d\u983c\u8005\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5b9f\u65bd\u7d50\u679c\u306e\u5229\u7528\u8005\u3068\u306e\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u4ee5\u5916\u306b\u3001\u3044\u304b\u306a\u308b\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u3082\u8ca0\u308f\u306a\u3044\uff0826\u9805\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u65e5\u307e\u3067\u306e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u5b9f\u65bd\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u8a18\u8ff0\u3055\u308c\u308b\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3068\u77db\u76fe\u3057\u305f\u4e8b\u5b9f\u3092\u793a\u3059\u91cd\u8981\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304c\u4f9d\u7136\u3068\u3057\u3066\u696d\u52d9\u306e\u76ee\u7684\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u696d\u52d9\u4f9d\u983c\u8005\u3068\u5354\u8b70\u3057\u3001\u624b\u7d9a\u306e\u7a2e\u985e\u3001\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u4e26\u3073\u306b\u5185\u5bb9\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3001\u53c8\u306f\u5f53\u8a72\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u3053\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff0826\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u516c\u8868\u65e5\uff082019\u5e74\uff12\u670828\u65e5\uff09\u4ee5\u964d\u306b\u767a\u884c\u3059\u308b\u7dcf\u5408\u578b\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306b\u5bfe\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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        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