{"id":195030,"date":"2020-02-04T10:37:13","date_gmt":"2020-02-04T01:37:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=195030"},"modified":"2020-02-04T10:32:43","modified_gmt":"2020-02-04T01:32:43","slug":"financial-statements-report-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-88\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6628\u5e74\uff19\u6708\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u3092\u53d7\u3051\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d \u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\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>\u6628\u5e74\uff19\u6708\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u3092\u53d7\u3051\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d \u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\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>2020\u5e74\uff11\u670831\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c83\u53f7\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d \u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200131dfb.html\" target=\"_blank\">\u300c\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c83\u53f7\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d \u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u300d\u7b49\u306e\u78ba\u5b9a\u304c\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u610f\u898b\u306e\u6839\u62e0\u306e\u8a18\u8f09\u30fb\u76e3\u67fb\u4eba\u306e\u5b88\u79d8\u7fa9\u52d9\u7b49\u304c\u898b\u76f4\u3055\u308c\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-83\/\" target=\"_blank\">2019\u5e74\uff19\u6708\uff13\u65e5\u306e\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09<\/a>\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2020\u5e74\uff13\u6708\uff12\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u8a18\u8f09\u9806\u5e8f\u306e\u5909\u66f4\uff08\u7d50\u8ad6\u533a\u5206\u3092\u5192\u982d\u306b\u3001\u7d50\u8ad6\u306e\u6839\u62e0\u533a\u5206\u306e\u65b0\u8a2d\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u8cac\u4efb\u306e\u8a18\u8f09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u72ec\u7acb\u306e\u533a\u5206\u3092\u8a2d\u3051\u3066\u8a18\u8f09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2463<\/span>\u3000\u7d50\u8ad6\u306e\u6839\u62e0\u306e\u533a\u5206\u306b\u9650\u5b9a\u4ed8\u7d50\u8ad6\u3068\u3057\u305f\u7406\u7531\u306e\u8a18\u8f09\u3092\u8ffd\u52a0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2464<\/span>\u3000\u305d\u306e\u4ed6\u9069\u5408\u4fee\u6b63<\/p>\n<\/div>\n<p>\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u6587\u4f8b\u306a\u3069\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u7d50\u8ad6\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u898f\u5b9a\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u9664\u5916\u4e8b\u9805\u3092\u4ed8\u3057\u305f\u9650\u5b9a\u4ed8\u7d50\u8ad6\u306b\u95a2\u3057\u3066\u3001\u9664\u5916\u3057\u305f\u4e0d\u9069\u5207\u306a\u4e8b\u9805\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u3066\u3044\u308b\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3066\u9664\u5916\u4e8b\u9805\u3092\u4ed8\u3057\u305f\u9650\u5b9a\u4ed8\u7d50\u8ad6\u3068\u3057\u305f\u7406\u7531\u306e\u8a18\u8f09\uff0865\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u300c\u5426\u5b9a\u7684\u7d50\u8ad6\u306e\u6839\u62e0\u300d\u306e\u533a\u5206\u306b\u304a\u3044\u3066\u3001\u5426\u5b9a\u7684\u7d50\u8ad6\u306e\u7406\u7531\u306e\u8a18\u8f09\uff0866\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u7bc4\u56f2\u306e\u5236\u7d04\u3092\u53d7\u3051\u3001\u91cd\u8981\u306a\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a\u3092\u5b9f\u65bd\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3001\u9664\u5916\u4e8b\u9805\u3092\u4ed8\u3057\u305f\u9650\u5b9a\u4ed8\u7d50\u8ad6\u3092\u8868\u660e\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u300c\u9650\u5b9a\u4ed8\u7d50\u8ad6\u306e\u6839\u62e0\u300d\u306e\u533a\u5206\u306b\u304a\u3044\u3066\u3001\u9664\u5916\u4e8b\u9805\u3092\u4ed8\u3057\u305f\u9650\u5b9a\u4ed8\u7d50\u8ad6\u3068\u3057\u305f\u7406\u7531\u306e\u8a18\u8f09\uff0868\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u91cd\u8981\u306a\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a\u3092\u5b9f\u65bd\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u7bc4\u56f2\u306e\u5236\u7d04\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3001\u300c\u7d50\u8ad6\u306e\u4e0d\u8868\u660e\u300d\u3068\u306a\u308b\u3068\u304d\u306b\u306f\u3001\u7d50\u8ad6\u3092\u8868\u660e\u3057\u306a\u3044\u7406\u7531\u306e\u8a18\u8f09\uff0870\u9805\uff09<\/p>\n<\/div>\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>2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53c8\u306f\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306e\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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        \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    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