{"id":173497,"date":"2019-03-28T11:57:28","date_gmt":"2019-03-28T02:57:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=173497"},"modified":"2019-03-28T11:54:04","modified_gmt":"2019-03-28T02:54:04","slug":"financial-accounting-others-report-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-26\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306e\u4f1a\u8a08\u76e3\u67fb\u7fa9\u52d9\u4ed8\u3051\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u6539\u6b63\u306b\u5fdc\u3058\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\uff31\uff06\uff21\u300d\u304c\u6539\u6b63\u3055\u308c\u308b"},"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>\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306e\u4f1a\u8a08\u76e3\u67fb\u7fa9\u52d9\u4ed8\u3051\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u6539\u6b63\u306b\u5fdc\u3058<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\uff31\uff06\uff21\u300d\u304c\u6539\u6b63\u3055\u308c\u308b<\/strong><\/h4>\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>2019\u5e74\uff13\u670827\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\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\uff31\uff06\uff21\u300d\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff15\u53f7\uff09\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u5e73\u621023\u5e74\uff17\u670827\u65e5\uff09\u304c\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\uff31\uff06\uff21\u3068\u3057\u3066\u516c\u8868\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u3001\u4e00\u5b9a\u898f\u6a21\u306e\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u306a\u3069\u306e\u6cd5\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u304c\u6e96\u62e0\u3059\u3079\u304d\u4f1a\u8a08\u57fa\u6e96\u7b49\u3082\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u6539\u6b63\u5f8c\u306e\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u3082\u5bfe\u5fdc\u3057\u3064\u3064\u3001\u65b0\u305f\u306a\uff31\uff06\uff21\u3092\u8ffd\u52a0\u3059\u308b\u306a\u3069\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\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\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\uff31\uff06\uff21\u300d\u3067\u306f\u3001\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\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:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u4f1a\u8a08<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u30ea\u30fc\u30b9\u4f1a\u8a08<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2462<\/span>\u3000\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2463<\/span>\u3000\u6e1b\u640d\u4f1a\u8a08<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2464<\/span>\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2465<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2466<\/span>\u3000\u305d\u306e\u4ed6<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u4f1a\u8a08<\/strong><\/h4>\n<p>\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u8a08\u4e0a\u3055\u308c\u305f\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306b\u3064\u3044\u3066\u511f\u5374\u539f\u4fa1\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u8a2d\u4f8b\u3092\u3082\u3063\u3066\u8aac\u660e\u3057\u3066\u3044\u308b\uff08\uff31\uff15\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30ea\u30fc\u30b9\u4f1a\u8a08\u53ca\u3073\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u53ca\u3073\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3068\u3082\u3001\u6570\u5024\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u8aac\u660e\u3092\u5897\u3084\u3059\u4e00\u65b9\u3001\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u79fb\u884c\u524d\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u53ca\u3073\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u5c0e\u5165\u306b\u4f34\u3046\u4f1a\u8a08\u57fa\u6e96\u5909\u66f4\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u524a\u9664\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u4f1a\u8a08<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u5bfe\u3059\u308b\u6ce8\u8a18\uff08\uff3121\uff09\u306a\u3069\u306e\u8aac\u660e\u3084\u3001\u6570\u5024\u306b\u3088\u308b\u8a2d\u4f8b\uff08\uff3122\uff09\u3092\u6539\u6b63\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6570\u5024\u306b\u3088\u308b\u8a2d\u4f8b\uff08\uff3126\uff09\u3092\u6539\u6b63\u3059\u308b\u4e00\u65b9\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u904e\u5e74\u5ea6\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u524a\u9664\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15<\/strong><\/h4>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001\u652f\u914d\u6cd5\u4eba\u3001\u88ab\u652f\u914d\u6cd5\u4eba\u306a\u3069\u3092\u8a18\u8f09\u3057\u3001\u307e\u305f\u3001\u958b\u793a\u7bc4\u56f2\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\uff08\uff3129\u300130\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u8cde\u4e0e\u5f15\u5f53\u91d1\u3084\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u4ee5\u5916\u306b\u3082\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u5f79\u54e1\u306b\u5bfe\u3057\u5728\u4efb\u671f\u9593\u4e2d\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u9000\u8077\u6170\u52b4\u91d1\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08\uff3134\uff09\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\uff13\u670827\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\uff31\uff06\uff21\u300d\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff15\u53f7\uff09\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u305f\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":[476,530,373,138,618,139],"backnumber":[1989],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 11:00:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/173497"}],"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=173497"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/173497\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=173497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=173497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=173497"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=173497"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=173497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}