{"id":185627,"date":"2019-09-13T11:50:05","date_gmt":"2019-09-13T02:50:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=185627"},"modified":"2019-09-13T11:50:05","modified_gmt":"2019-09-13T02:50:05","slug":"institutional-accounting-report-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-20\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u691c\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u5ec3\u6b62\u5f8c\u306e\u878d\u8cc7\u306b\u95a2\u3059\u308b\u691c\u67fb\u30fb\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\u300d\uff08\u6848\uff09\u3092\u516c\u8868\uff5e\u4e00\u5f8b\u306e\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u3092\u6c42\u3081\u305a\u91d1\u878d\u6a5f\u95a2\u306e\u500b\u6027\u30fb\u7279\u6027\u306b\u7740\u76ee\u3057\u305f\u691c\u67fb\u30fb\u76e3\u7763\u3078\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>\u91d1\u878d\u5e81\u3001\u300c\u691c\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u5ec3\u6b62\u5f8c\u306e\u878d\u8cc7\u306b\u95a2\u3059\u308b\u691c\u67fb\u30fb<br \/>\n\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\u300d\uff08\u6848\uff09\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e00\u5f8b\u306e\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u3092\u6c42\u3081\u305a\u91d1\u878d\u6a5f\u95a2\u306e\u500b\u6027\u30fb\u7279\u6027\u306b\u7740\u76ee\u3057\u305f\u691c\u67fb\u30fb\u76e3\u7763\u3078\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: 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target=\"_blank\">\u300c\u691c\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u5ec3\u6b62\u5f8c\u306e\u878d\u8cc7\u306b\u95a2\u3059\u308b\u691c\u67fb\uff65\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\u300d\uff08\u6848\uff09\u3078\u306e\u610f\u898b\u52df\u96c6\uff0810\u670811\u65e5\u307e\u3067\uff09\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/wp\/supervisory_approaches_revised.pdf\" target=\"_blank\">\u300c\u91d1\u878d\u691c\u67fb\u30fb\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\uff08\u691c\u67fb\u30fb\u76e3\u7763\u57fa\u672c\u65b9\u91dd\uff09\u300d\uff08\u5e73\u621030\u5e74\uff16\u670829\u65e5\uff09<\/a>\u3092\u8e0f\u307e\u3048\u3001\u878d\u8cc7\u306e\u89b3\u70b9\u304b\u3089\u300c\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u300d\u3068\u300c\u91d1\u878d\u4ef2\u4ecb\u6a5f\u80fd\u306e\u767a\u63ee\u300d\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u53d6\u308c\u305f\u5b9f\u73fe\u3092\u76ee\u6307\u3059\u5f53\u5c40\u306e\u691c\u67fb\u30fb\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u91d1\u878d\u691c\u67fb\u30fb\u76e3\u7763\u306e\u8003\u3048\u65b9\u3068\u9032\u3081\u65b9\uff08\u691c\u67fb\u30fb\u76e3\u7763\u57fa\u672c\u65b9\u91dd\uff09\u300d\u3067\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3092\u76ee\u9014\u306b\u691c\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5ec3\u6b62\u3059\u308b\u4e88\u5b9a\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u4ee4\u548c\u5143\uff082019\uff09\u5e7410\u670811\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u8868\u7d19\u3092\u542b\u3081\u306648\u30da\u30fc\u30b8\u3042\u308b\u304c\u3001\u6982\u8981\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4ee5\u4e0b\u3067\u306f\u3001\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u878d\u8cc7\u306b\u95a2\u3059\u308b\u691c\u67fb\u30fb\u76e3\u7763\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u6b21\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\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=\"color: #b22222;\">\u2460<\/span>\u3000\u5f53\u5c40\u306f\u3001\u500b\u5225\u91d1\u878d\u6a5f\u95a2\u306e\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306b\u969b\u3057\u3066\u3001\u305d\u306e\u524d\u63d0\u3068\u306a\u308b\u5404\u91d1\u878d\u6a5f\u95a2\u306e\u500b\u6027\u30fb\u7279\u6027\u3084\u5b9f\u614b\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3092\u901a\u3058\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u5f62\u3067\u91d1\u878d\u4ef2\u4ecb\u6a5f\u80fd\u306e\u767a\u63ee\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u306e\u304b\u3001\u53c8\u306f\u53d6\u308a\u7d44\u3082\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u91d1\u878d\u4ef2\u4ecb\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u30fb\u8a55\u4fa1\u3057\u3001\u5065\u5168\u6027\u4e0a\u306e\u512a\u5148\u8ab2\u984c\u306b\u3064\u3044\u3066\u5bfe\u8a71\u3092\u884c\u3063\u3066\u3044\u304f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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