{"id":187872,"date":"2019-10-17T13:07:43","date_gmt":"2019-10-17T04:07:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=187872"},"modified":"2019-10-17T13:04:33","modified_gmt":"2019-10-17T04:04:33","slug":"institutional-accounting-report-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-21\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5186\u6ed1\u904b\u7528\u3092\u76ee\u7684\u3068\u3057\u3066\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\uff31\uff06\uff21\u300d\u304c\u6539\u5b9a\u3055\u308c\u308b\uff5e\u4e8b\u696d\u627f\u7d99\u6642\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u7279\u5247\u306b\u4fc2\u308b\uff37\uff27\u8a2d\u7f6e\u3082\u516c\u8868\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>\u5186\u6ed1\u904b\u7528\u3092\u76ee\u7684\u3068\u3057\u3066\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\uff31\uff06\uff21\u300d\u304c\u6539\u5b9a\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e8b\u696d\u627f\u7d99\u6642\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u7279\u5247\u306b\u4fc2\u308b\uff37\uff27\u8a2d\u7f6e\u3082\u516c\u8868\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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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jcci.or.jp\/news\/2019\/1015152249.html\" target=\"_blank\">\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\uff31\uff06\uff21\u306e\u4e00\u90e8\u6539\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jcci.or.jp\/news\/2019\/1015160431.html\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u6642\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u7279\u5247\u306b\u4fc2\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u8a2d\u7f6e\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\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\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff31\uff06\uff21\u306e\u4e00\u90e8\u6539\u5b9a<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u5b9a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 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3px;\">\u30fb\u50b5\u52d9\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u306e\u691c\u8a3c\u7b49\u304c\u3067\u304d\u308b\u58eb\u696d\u306e\u4f8b\u3068\u3057\u3066\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306e\u5916\u90e8\u5c02\u9580\u5bb6\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u5f01\u8b77\u58eb\u7b49\u306e\u5916\u90e8\u5c02\u9580\u5bb6\u300d\u3068\u3057\u3066\u3001\u5f01\u8b77\u58eb\u3092\u8ffd\u52a0\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2463<\/span>\u3000\uff31\uff06\uff21\uff1a\uff14\uff0d11<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\">\u300a\u6539\u5b9a\u5185\u5bb9\u300b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5c06\u6765\u306e\u8981\u4ef6\u5145\u8db3\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3092\u4fc3\u3059\u305f\u3081\u306e\u6761\u4ef6\u4ed8\u4fdd\u8a3c\u5951\u7d04\u7b49\u306e\u6d3b\u7528\u3092\u8ffd\u52a0\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2464<\/span>\u3000\uff31\uff06\uff21\uff1a\uff14\uff0d12<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\">\u300a\u6539\u5b9a\u5185\u5bb9\u300b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u8005\u4fdd\u8a3c\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u7d4c\u55b6\u8005\u4fdd\u8a3c\u3092\u4ee3\u66ff\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3068\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306e\u305d\u308c\u305e\u308c\u306e\u9069\u7528\u91d1\u5229\u3092\u63d0\u793a\u3059\u308b\u306a\u3069\u3001\u5bfe\u8c61\u50b5\u6a29\u8005\u306e\u5224\u65ad\u306b\u3088\u308a\u4fdd\u8a3c\u63d0\u4f9b\u306e\u6709\u7121\u306b\u5fdc\u3058\u305f\u91d1\u5229\u306e\u9078\u629e\u80a2\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u3092\u793a\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2465<\/span>\u3000\uff31\uff06\uff21\uff1a\uff15\uff0d\uff11<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\">\u300a\u6539\u5b9a\u5185\u5bb9\u300b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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-15px;\"><strong>\uff12\u3000\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u7279\u5247<\/strong><\/h4>\n<p>\u5186\u6ed1\u306a\u4e8b\u696d\u627f\u7d99\u3078\u306e\u5bfe\u5fdc\u304c\u55ab\u7dca\u306e\u8ab2\u984c\u3068\u306a\u308b\u4e2d\u3001\u305d\u306e\u963b\u5bb3\u8981\u56e0\u3068\u306a\u308a\u5f97\u308b\u4e8b\u696d\u627f\u7d99\u6642\u306e\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u627f\u7d99\u6642\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u7279\u5247\u306e\u7b56\u5b9a\u306b\u5411\u3051\u3066\u691c\u8a0e\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; 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style=\"color: #b22222;\">\u2463<\/span>\u3000\u4e8b\u696d\u8005\u5074\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5411\u3051\u305f\u30b9\u30c6\u30c3\u30d7\uff08\u6e96\u5099\u3001\u8ab2\u984c\u628a\u63e1\u3001\u78e8\u304d\u4e0a\u3052\u3001\u8a08\u753b\u7b56\u5b9a\u30fb\u5b9f\u884c\uff09\u3092\u610f\u8b58\u3057\u3064\u3064\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u8981\u4ef6\u306b\u7167\u3089\u3057\u3066\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u306e\u691c\u8a0e\uff08\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u8981\u4ef6\u5145\u8db3\u306b\u5411\u3051\u305f\u7d4c\u55b6\u6539\u5584\u306e\u53d6\u7d44\u307f\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u73fe\u5834\u3067\u306e\u53c2\u8003\u3068\u306a\u308a\u3001\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u306e\u660e\u78ba\u304c\u56f3\u3089\u308c\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u89e3\u9664\u306b\u5411\u3051\u305f\u4e88\u898b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u3088\u3046\u3001\u30b3\u30d9\u30ca\u30f3\u30c4\u4ed8\u304d\u878d\u8cc7\u7b49\u306e\u4ee3\u66ff\u7684\u878d\u8cc7\u624b\u6cd5\u3001\u597d\u4e8b\u4f8b\u7b49\u306e\u4f8b\u793a\u3001\u5c02\u9580\u5bb6\u6d3b\u7528\u7b49\u306e\u8a18\u8f09\u3092\u691c\u8a0e\u3002<\/p>\n<\/div>\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>\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff0910\u670815\u65e5\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7814\u7a76\u4f1a\uff08\u4e8b\u52d9\u5c40\uff1a\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30fb\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u5168\u56fd\u9280\u884c\u5354\u4f1a\uff09\u306f\u3001\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\uff31\uff06\uff21\u306e\u4e00\u90e8\u6539\u5b9a\u306b\u3064\u3044\u3066\u300d\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":[370,178,180,487,167,231,289],"tags":[407,595],"backnumber":[2016],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 18:20:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187872"}],"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=187872"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187872\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=187872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=187872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=187872"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=187872"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=187872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}