{"id":185924,"date":"2019-09-26T10:11:34","date_gmt":"2019-09-26T01:11:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=185924"},"modified":"2025-09-30T17:06:07","modified_gmt":"2025-09-30T08:06:07","slug":"management-347","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-347\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\u3000\u300c\u3080\u3059\u3073\u306b\u4ee3\u3048\u3066\u300d\uff5e\u300c\u8ca1\u52d9\u30fb\u7a0e\u52d9\u3068\u6cd5\u52d9\u3068\u306e\u5bfe\u8a71\u3068\u5354\u50cd\u300d\u518d\u3073\uff5e\uff08\u524d\u7de8\uff1a\u5f01\u8b77\u58eb\u306f\u306a\u305c\u300e\u8a08\u7b97\u66f8\u985e\u306e\u9069\u6b63\u300f\u3092\u8868\u660e\u4fdd\u8a3c\u3055\u305b\u308b\u306e\u304b\uff1f\uff09"},"content":{"rendered":"

\uff2d<\/span>\uff06<\/span>\uff21<\/span>\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n

\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span>\u306e<\/span>\u57fa\u672c\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n

 <\/p>\n

\u5f01\u8b77\u58eb\u6cd5\u4eba\u307b\u304f\u3068\u7dcf\u5408\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3000\u30d1\u30fc\u30c8\u30ca\u30fc
\n\u5f01\u8b77\u58eb\u3000\u77f3\u6bdb\u3000\u548c\u592b<\/strong><\/p>\n

 <\/p>\n

<\/div>\n

\u25c6<\/span>\u3080\u3059\u3073\u306b\u4ee3\u3048\u3066\u25c6<\/span><\/strong><\/h4>\n
\uff5e\u300c\u8ca1\u52d9\u30fb\u7a0e\u52d9\u3068\u6cd5\u52d9\u3068\u306e\u5bfe\u8a71\u3068\u5354\u50cd\u300d\u518d\u3073\uff5e<\/strong><\/h5>\n
<\/div>\n

\u3010\u524d\u7de8\u3011<\/strong><\/h4>\n

\u300c\u5f01\u8b77\u58eb\u306f\u306a\u305c\u300e\u8a08\u7b97\u66f8\u985e\u306e\u9069\u6b63\u300f\u3092\u8868\u660e\u4fdd\u8a3c\u3055\u305b\u308b\u306e\u304b\uff1f\u300d<\/strong><\/h4>\n

 <\/p>\n

\u9577\u304d\u306b\u308f\u305f\u3063\u305f\u672c\u9023\u8f09\u3082\u3001\u4eca\u56de\u304b\u3089\u3044\u3088\u3044\u3088\u6700\u7d42\u30b3\u30fc\u30ca\u30fc\u306b\u5165\u308b\u3002<\/p>\n

\u672c\u9023\u8f09\u3067\u306f\u3053\u308c\u307e\u3067\u3001\u300c\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7de8\u300d\u3068\u300c\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7de8\u300d\u3068\u3092\u59c9\u59b9\u7de8\u3068\u3057\u3066\u3001\u4e21\u8005\u306e\u5354\u50cd\u306e\u91cd\u8981\u6027\u3001\u305d\u3057\u3066\u4e21\u8005\u3092\u7e4b\u3050\u3082\u306e\u3068\u3057\u3066\u306e\u4f9d\u983c\u8005\uff1d\u5f53\u4e8b\u8005\u3068\u306e\u5354\u50cd\u306e\u91cd\u8981\u6027\u3092\u305f\u3073\u305f\u3073\u5f37\u8abf\u3057\u3066\u304d\u305f\u3002<\/p>\n

\u305d\u3053\u3067\u672c\u9023\u8f09\u306e\u6700\u7d42\u30c6\u30fc\u30de\u3068\u3057\u3066\u3001\u3053\u3046\u3057\u305f\u5354\u50cd\u304c\u3001\u300c\u8cb7\u53ce\u5951\u7d04\u66f8\u300d\u3068\u3044\u3046\uff11\u3064\u306e\u300c\u7de0\u3081\u304f\u304f\u308a\u300d\u306e\u5834\u9762\u3067\u3069\u3046\u6a5f\u80fd\u3059\u308b\u306e\u304b\u3001\u3044\u3055\u3055\u304b\u98a8\u5909\u308f\u308a\u306a\u8da3\u5411\u3067\u306f\u3042\u308b\u304c\u3001\u300c\u4f1a\u793e\u62c5\u5f53\u8005\u3068\u5c02\u9580\u5bb6\u305f\u3061\u3068\u306e\u67b6\u7a7a\u306e\u5bfe\u8a71\u300d<\/strong>\u3068\u3044\u3046\u5f62\u3067\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3046\u3002<\/p>\n

\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n
\n\t\t

\u3014\u767b\u5834\u4eba\u7269\u3015<\/strong><\/p>\n

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/span><\/strong>
\n\uff38\u793e\u306e\u6cd5\u52d9\u90e8\u6240\u5c5e\u3002\u4eca\u56de\u306e\u8cb7\u53ce\u6848\u4ef6\u306e\u62c5\u5f53\u8005\u306e\uff11\u4eba\u3002\u3084\u304c\u3066\u306f\u6cd5\u79d1\u5927\u5b66\u9662\u306b\u901a\u3044\u3001\u5f01\u8b77\u58eb\u8cc7\u683c\u3092\u53d6\u308d\u3046\u3068\u3044\u3046\u91ce\u671b\u3092\u62b1\u3044\u3066\u3044\u308b\u3002\u4eca\u56de\u521d\u3081\u3066\u306eM&A\u306b\u6311\u6226\u3057\u3001\u3044\u3064\u306b\u3082\u5897\u3057\u3066\u6c17\u5408\u5341\u5206\u3067\u3042\u308b\u3002<\/p>\n

\u300a\u77f3\u6bdb\u5148\u751f\u300b<\/span><\/strong>
\n\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u62c5\u5f53\u5f01\u8b77\u58eb\u306e\uff11\u4eba\u3002<\/p>\n

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/span><\/strong>
\n\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u62c5\u5f53\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\uff11\u4eba\u3002<\/p>\n<\/div>\n

\n\t\t

\uff08\u3042\u3089\u3059\u3058\uff09<\/strong><\/p>\n

\uff38\u793e\u306f\uff3a\u793e\u306e\u767a\u884c\u6e08\u5168\u682a\u5f0f\u3092\uff39\u793e\u304b\u3089\u8cb7\u53ce\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u3057\u3066\u5916\u90e8\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3092\u3001\u6cd5\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u3057\u3066\u5916\u90e8\u306e\u5f01\u8b77\u58eb\u3092\u8d77\u7528\u3057\u305f\u3002<\/strong><\/p>\n

\u4e21\u4e8b\u52d9\u6240\u306f\u305d\u308c\u305e\u308c\uff3a\u793e\u306e\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff0f\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3001\uff38\u793e\u306b\u5831\u544a\u3092\u6e08\u307e\u305b\u3001\u77f3\u6bdb\u5148\u751f\u304c\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3092\u30c9\u30e9\u30d5\u30c8\u3057\u3066\uff39\u793e\u3068\u306e\u6761\u4ef6\u4ea4\u6e09\u306b\u5165\u308d\u3046\u3068\u3044\u3046\u6bb5\u968e\u3067\u3042\u308b\u3002<\/strong><\/p>\n

\u305d\u3093\u306a\u6298\u306b\u3001\u3069\u3046\u3057\u305f\u3053\u3068\u304b\u9ad8\u6a4b\u6c0f\u304c\u3001\u677e\u6fa4\u5148\u751f\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u99c6\u3051\u8fbc\u3093\u3067\u304d\u305f\u3002<\/strong><\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u677e\u6fa4\u5148\u751f\uff01
\n\u77f3\u6bdb\u5148\u751f\u304c\u30c9\u30e9\u30d5\u30c8\u3057\u305f\u3053\u306e\u5951\u7d04\u66f8\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u3072\u3069\u3044\u3093\u3067\u3059\u3088\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u3069\u3046\u3057\u305f\u3093\u3067\u3059\u304b\u3002\u307e\u3042\u3001\u843d\u3061\u3064\u3044\u3066\u304f\u3060\u3055\u3044\u3002
\n\u307b\u3046\u3001\u3053\u308c\u306f\u300c\u58f2\u4e3b\u306e\u8868\u660e\u4fdd\u8a3c\u300d\u306e\u6761\u9805\uff08\u203b\uff09<\/span>\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n

\uff08\u203b\uff09<\/span>\u3000\u300c\u8868\u660e\u4fdd\u8a3c\u6761\u9805\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u52d9\u7de8\u3010\u7b2c\uff18\u56de\u3011<\/a>\u3092\u53c2\u7167\u3002<\/span><\/p>\n

\n\t\t

\u7b2c\u25cf\u6761<\/strong><\/p>\n

\u58f2\u4e3b\u306f\u3001\u672c\u5951\u7d04\u7de0\u7d50\u65e5\u53ca\u3073\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\uff08\u4f46\u3057\u3001\u5225\u9014\u6642\u70b9\u304c\u660e\u793a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u6642\u70b9\uff09\u306b\u304a\u3044\u3066\u3001\u8cb7\u4e3b\u306b\u5bfe\u3057\u3001\u4e0b\u8a18\u5404\u53f7\u304c\u771f\u5b9f\u304b\u3064\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u8868\u660e\u3057\u3001\u304b\u3064\u4fdd\u8a3c\u3059\u308b\u3002<\/p>\n

\uff08\u4e2d\u7565\uff09<\/p>\n

\u7b2c\u25cf\u53f7\uff08\u8ca1\u52d9\u8af8\u8868\u7b49\uff09<\/strong><\/p>\n

\u5bfe\u8c61\u4f1a\u793e\u304c\u58f2\u4e3b\u306b\u958b\u793a\u3057\u305f2019\u5e74\uff13\u670831\u65e5\uff08\u4ee5\u4e0b\uff62\u524d\u6c7a\u7b97\u671f\u65e5\uff63\u3068\u3044\u3046\u3002\uff09\u73fe\u5728\u306e\u5bfe\u8c61\u4f1a\u793e\u8cb8\u501f\u5bfe\u7167\u8868\u4e26\u3073\u306b\u524d\u6c7a\u7b97\u671f\u65e5\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u500b\u5225\u6ce8\u8a18\u8868\u4e26\u3073\u306b\u305d\u308c\u3089\u306e\u9644\u5c5e\u660e\u7d30\u66f8\uff08\u4ee5\u4e0b\uff62\u672c\u8ca1\u52d9\u8af8\u8868\uff63\u3068\u7dcf\u79f0\u3059\u308b\u3002\uff09\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u7d99\u7d9a\u7684\u306b\u9069\u7528\u3055\u308c\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u524d\u6c7a\u7b97\u671f\u65e5\u73fe\u5728\u306e\u8ca1\u653f\u72b6\u614b\u53ca\u3073\u524d\u6c7a\u7b97\u671f\u65e5\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u3001\u305d\u308c\u305e\u308c\u6b63\u78ba\u304b\u3064\u9069\u6b63\u306b\u793a\u3057\u3066\u3044\u308b\u3002\u672c\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u865a\u507d\u306e\u8a18\u8f09\u3092\u542b\u307e\u305a\u3001\u307e\u305f\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u82e5\u3057\u304f\u306f\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u5b9f\u306e\u8a18\u8f09\u3092\u6b20\u3044\u3066\u3044\u306a\u3044\u3002
\n\uff08\u5f8c\u7565\uff09<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u3088\u304f\u3042\u308b\u6761\u6587\u3067\u3059\u306d\u3002
\n\u7279\u306b\u304a\u304b\u3057\u3044\u3068\u306f\u601d\u3044\u307e\u305b\u3093\u304c\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u677e\u6fa4\u5148\u751f\u307e\u3067\u305d\u3093\u306a\u3053\u3068\u3092\u304a\u3063\u3057\u3083\u308b\u306a\u3093\u3066\u30fb\u30fb\u30fb\u3002
\n\u3060\u3063\u3066\u5148\u751f\u3001\u79c1\u306f\u677e\u6fa4\u5148\u751f\u306e\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u3061\u3083\u3093\u3068\u8aad\u307f\u307e\u3057\u305f\u3088\u3002<\/p>\n<\/div>
\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u6cd5\u52d9\u90e8\u54e1\u3068\u3057\u3066\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7d50\u679c\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\uff65\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7d50\u679c\u3082\u304d\u3061\u3093\u3068\u77e5\u3063\u3066\u304a\u304f\u306e\u306f\u3001\u826f\u3044\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u3002\uff38\u793e\u3082\u90e8\u7f72\u9593\u3067\u5f79\u5272\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u610f\u5916\u3068\u3053\u306e\u5f53\u7136\u306e\u3053\u3068\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u3059\u3088\u3002\u305d\u308c\u3069\u3053\u308d\u304b\u3001\u5f01\u8b77\u58eb\u3055\u3093\u306e\u4e2d\u306b\u3055\u3048\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u308d\u304f\u306b\u8aad\u307e\u305a\u306bM&A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3092\u52d9\u3081\u3088\u3046\u3068\u3044\u3046\u4eba\u3082\u3044\u308b\u306e\u3067\u3059\u304b\u3089\u30fb\u30fb\u30fb\u3002<\/p>\n

\u305d\u308c\u306f\u305d\u3046\u3068\u3001\u3053\u306e\u6761\u6587\u306e\u4f55\u304c\u554f\u984c\u306a\u306e\u3067\u3057\u3087\u3046\uff1f<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u5148\u751f\u306e\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u8aad\u3093\u3060\u3089\u3001\uff3a\u793e\u306e\u8a08\u7b97\u66f8\u985e\u7b49\u306b\u306f\u8981\u4fee\u6b63\u9805\u76ee\u3060\u3089\u3051\u3060\u3063\u305f\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306a\u3093\u304b\u3001\u7d14\u8cc7\u7523\u304c\u534a\u5206\u304f\u3089\u3044\u306b\u4fee\u6b63\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3088\u3002<\/p>\n

\u305d\u308c\u304c\u308f\u304b\u3063\u3066\u3044\u308b\u306e\u306b\u3001\u300c\u5bfe\u8c61\u4f1a\u793e\u306e\u524d\u6c7a\u7b97\u671f\u65e5\u73fe\u5728\u306e\u8ca1\u653f\u72b6\u614b\u53ca\u3073\u524d\u6c7a\u7b97\u671f\u65e5\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u3001\u305d\u308c\u305e\u308c\u6b63\u78ba\u304b\u3064\u9069\u6b63\u306b\u793a\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u3092\u8868\u660e\u4fdd\u8a3c\u3055\u305b\u308b\u306a\u3093\u3066\u3001\u304a\u304b\u3057\u3044\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u3042\u3042\u3001\u305d\u3053\u306f\u5225\u306b\u304a\u304b\u3057\u304f\u306a\u3044\u3067\u3059\u3088\u3002<\/p>\n

\u3053\u306e\u6761\u6587\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u958b\u793a\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u3001\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u300d\u3001\u3064\u307e\u308a\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\uff08GAAP\uff09\u306e\u7bc4\u56f2\u5185\u3067\u3001\u6b63\u78ba\u304b\u3064\u9069\u6b63\u306b\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u308b\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n

\u3053\u308c\u306b\u5bfe\u3057\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304cGAAP\u306b\u5373\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u306e\u691c\u8a3c\u3092\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306aM&A\u53d6\u5f15\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u305f\u8ca1\u653f\u72b6\u614b\u3001\u5b9f\u614b\u306b\u5373\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7a3c\u5f97\u80fd\u529b\u3092\u628a\u63e1\u3057\u3088\u3046\u3068\u3059\u308b\u3082\u306e\u306a\u306e\u3067\u3059\u3002\u3060\u304b\u3089\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u8a08\u7b97\u66f8\u985e\u7b49\u304b\u3089\u307f\u308c\u3070\u3001\u300c\u4fee\u6b63\u300d\u304c\u52a0\u308f\u3063\u3066\u3044\u308b\u306e\u306f\u5f53\u7136\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u3080\u3080\u3063\u3002\u3067\u306f\u3001\u3053\u306e\u6761\u6587\u305d\u308c\u81ea\u4f53\u306f\u304a\u304b\u3057\u304f\u306a\u3044\u306e\u3067\u3059\u306d\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u305d\u3046\u3067\u3042\u308c\u3070\u3067\u3059\u3088\u3001\u8cb7\u4e3b\u306f\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u3063\u3066\u3001\u300c\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u305f\u300d\u5bfe\u8c61\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7a3c\u5f97\u80fd\u529b\u3092\u3001\u3059\u3067\u306b\u628a\u63e1\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3088\u306d\u3002\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u3046\u3048\u3001\u8a08\u7b97\u66f8\u985e\u304c\u300cGAAP\u306b\u5373\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u306e\u8868\u660e\u4fdd\u8a3c\u3092\u3055\u305b\u3066\u3082\u300c\u5b9f\u306f\u610f\u5473\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u305d\u3046\u3067\u3082\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u7b2c\u4e00\u306b\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3082\u3001\u5bfe\u8c61\u4f1a\u793e\u4f5c\u6210\u306e\u8a08\u7b97\u66f8\u985e\u304c\u300cGAAP\u30d9\u30fc\u30b9\u306e\u3082\u306e\u3068\u3057\u3066\u6b63\u3057\u3044\u3053\u3068\u300d\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3001\u3042\u308b\u3044\u306f\u5c11\u306a\u304f\u3068\u3082\u8abf\u67fb\u306e\u51fa\u767a\u70b9\u306b\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u306e\u3067\u3001\u5927\u524d\u63d0\u3068\u3057\u3066\u306e\u300cGAAP\u30d9\u30fc\u30b9\u300d\u306b\u4e0d\u9069\u6b63\u304c\u3042\u3063\u3066\u306f\u56f0\u308a\u307e\u3059\u3002<\/p>\n

\u7b2c\u4e8c\u306b\u3001\u8cb7\u4e3b\u3068\u3057\u3066\u306f\u3001\u8cb7\u53ce\u5f8c\u3082\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u8a08\u7b97\u66f8\u985e\u3092\u5229\u7528\u3059\u308b\u308f\u3051\u3067\u3042\u308a\u3001\u305d\u306e\u8a08\u7b97\u66f8\u985e\u306f\u5f53\u7136\u3001\u300c\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30d9\u30fc\u30b9\u300d\u3067\u306f\u306a\u304f\u300cGAAP\u30d9\u30fc\u30b9\u300d\u3067\u3059\u3002\u305d\u3046\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u904e\u53bb\u306e\u8a08\u7b97\u66f8\u985e\u304c\u300cGAAP\u30d9\u30fc\u30b9\u300d\u306e\u3082\u306e\u3068\u3057\u3066\u6b63\u3057\u3044\u3053\u3068\u3092\u4fdd\u8a3c\u3055\u305b\u308b\u3053\u3068\u306b\u306f\u5927\u3044\u306b\u610f\u5473\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u306a\u308b\u307b\u3069\u30fb\u30fb\u30fb\u3002
\n\u77f3\u6bdb\u5148\u751f\u3082\u9069\u5f53\u306b\u30c9\u30e9\u30d5\u30c8\u3057\u3066\u3044\u305f\u308f\u3051\u3058\u3083\u306a\u304b\u3063\u305f\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u305d\u308c\u306f\u305d\u3046\u3067\u3059\u3088\u3002\u306a\u306b\u3057\u308d\u77f3\u6bdb\u5148\u751f\u3067\u3059\u304b\u3089\u306d\u3002<\/p>\n

\u305d\u308c\u304b\u3089\u3001\u305f\u3057\u304b\u306b\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u904e\u7a0b\u3067\u3001\u305d\u3082\u305d\u3082GAAP\u306b\u5373\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u4e8b\u8c61\u304c\u767a\u898b\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3088\u3002\u305d\u3046\u3044\u3046\u3068\u304d\u306f\u305d\u306e\u65e8\u3082\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u306b\u8a18\u8f09\u3057\u3066\u5831\u544a\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u4fee\u6b63\u9805\u76ee\u306f\u3001\u4ed6\u306e\u4fee\u6b63\u9805\u76ee\u3068\u306f\u8cea\u7684\u306b\u7570\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u4e0a\u3082\u3001\u4ed6\u306e\u4fee\u6b63\u9805\u76ee\u3068\u306f\u533a\u5225\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u9ad8\u6a4b\u3055\u3093\u306e\u304a\u4ed5\u4e8b\u3067\u3042\u308b\u6cd5\u52d9\u306e\u89b3\u70b9\u304b\u3089\u3044\u3048\u3070\u3001\u8cb7\u53ce\u5951\u7d04\u66f8\u4e0a\u306e\u8868\u660e\u4fdd\u8a3c\u6761\u9805\u306e\u6587\u8a00\u306b\u3082\u4e00\u5de5\u592b\u5fc5\u8981\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u6cd5\u52d9\u306e\u5b9f\u52d9\u4e0a\u3001\u3069\u3046\u3084\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u3053\u306e\u9593\u3001\u77f3\u6bdb\u5148\u751f\u306b\u6559\u308f\u308a\u307e\u3057\u305f\u3002
\n\u300c\u30fb\u30fb\u30fb\u306e\u70b9\u3092\u9664\u304d\u3001GAAP\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u3066\u304a\u308a\u300d\u3068\u3044\u3063\u305f\u3075\u3046\u306b\u3001\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3059\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u677e\u6fa4\u5148\u751f\u300b<\/strong><\/span>
\n\u306a\u308b\u307b\u3069\u306d\u3002\u3057\u304b\u3057\u3001\u305d\u3046\u3044\u3046\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3092\u6f0f\u308c\u306a\u304f\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f01\u8b77\u58eb\u3082\u6cd5\u52d9\u62c5\u5f53\u8005\u3082\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u9685\u304b\u3089\u9685\u307e\u3067\u8aad\u3093\u3067\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3088\u306d\u3002\u3082\u3057\u3001\u6cd5\u52d9\u90e8\u306e\u62c5\u5f53\u8005\u3082\u5f01\u8b77\u58eb\u3082\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u8aad\u307f\u98db\u3070\u3057\u3066\u3044\u3066\u3001\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3059\u3079\u304d\u4e8b\u8c61\u3092\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3057\u5fd8\u308c\u305f\u3089\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n

\n\t\t

\u300a\u9ad8\u6a4b\u6c0f\u300b<\/strong><\/span>
\n\u3064\u307e\u308a\u3001\u300cGAAP\u306b\u5408\u81f4\u3057\u3066\u3044\u306a\u3044\u3068\u3053\u308d\u304c\u73fe\u306b\u3042\u308a\u3001\u305d\u306e\u3053\u3068\u3092\u8cb7\u4e3b\u306f\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u3063\u3066\u77e5\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u3001\u300e\u3059\u3079\u3066GAAP\u306b\u5408\u81f4\u3057\u3066\u3044\u308b\u300f\u3068\u3044\u3046\u8868\u660e\u4fdd\u8a3c\u3092\u3055\u305b\u3066\u3001\u5f8c\u304b\u3089\u300e\u8868\u660e\u4fdd\u8a3c\u9055\u53cd\u304c\u3042\u308b\u3058\u3083\u306a\u3044\u304b\uff01\u300f\u3068\u548e\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\u3055\u3059\u304c\u306b\u305d\u308c\u306f\u7121\u7406\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n

\u30fb\u30fb\u30fb\u81ea\u4fe1\u306f\u306a\u3044\u306e\u3067\u3001\u77f3\u6bdb\u5148\u751f\u306b\u805e\u3044\u3066\u307f\u307e\u3059\u3002<\/p>\n<\/div>\n

\uff08\u3064\u3065\u304f\uff09<\/p>\n

\n\t\t

\u6b21\u56de\u306f10\/3\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"

\u9577\u304d\u306b\u308f\u305f\u3063\u305f\u672c\u9023\u8f09\u3082\u3001\u4eca\u56de\u304b\u3089\u3044\u3088\u3044\u3088\u6700\u7d42\u30b3\u30fc\u30ca\u30fc\u306b\u5165\u308b\u3002
\n\u672c\u9023\u8f09\u3067\u306f\u3053\u308c\u307e\u3067\u3001\u300c\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7de8\u300d\u3068\u300c\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7de8\u300d\u3068\u3092\u59c9\u59b9\u7de8\u3068\u3057\u3066\u3001\u4e21\u8005\u306e\u5354\u50cd\u306e\u91cd\u8981\u6027\u3001\u305d\u3057\u3066\u4e21\u8005\u3092\u7e4b\u3050\u3082\u306e\u3068\u3057\u3066\u306e\u4f9d\u983c\u8005\uff1d\u5f53\u4e8b\u8005\u3068\u306e\u5354\u50cd\u306e\u91cd\u8981\u6027\u3092\u305f\u3073\u305f\u3073\u5f37\u8abf\u3057\u3066\u304d\u305f\u3002
\n\u305d\u3053\u3067\u672c\u9023\u8f09\u306e\u6700\u7d42\u30c6\u30fc\u30de\u3068\u3057\u3066\u3001\u3053\u3046\u3057\u305f\u5354\u50cd\u304c\u3001\u300c\u8cb7\u53ce\u5951\u7d04\u66f8\u300d\u3068\u3044\u3046\uff11\u3064\u306e\u300c\u7de0\u3081\u304f\u304f\u308a\u300d\u306e\u5834\u9762\u3067\u3069\u3046\u6a5f\u80fd\u3059\u308b\u306e\u304b\u3001\u3044\u3055\u3055\u304b\u98a8\u5909\u308f\u308a\u306a\u8da3\u5411\u3067\u306f\u3042\u308b\u304c\u3001\u300c\u4f1a\u793e\u62c5\u5f53\u8005\u3068\u5c02\u9580\u5bb6\u305f\u3061\u3068\u306e\u67b6\u7a7a\u306e\u5bfe\u8a71\u300d\u3068\u3044\u3046\u5f62\u3067\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3046\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[169,293],"tags":[515,723],"backnumber":[2013],"series":[849],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:28:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185924"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=185924"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185924\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=185924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=185924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=185924"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=185924"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=185924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}