{"id":198624,"date":"2020-03-19T10:20:12","date_gmt":"2020-03-19T01:20:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198624"},"modified":"2020-03-18T16:09:09","modified_gmt":"2020-03-18T07:09:09","slug":"corporation-article-866","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-866\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c77\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u5275\u8a2d\u306b\u4f34\u3046\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c77\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-0213\/comment.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c58\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\u7b2c44\u9805\u306e\u5b9a\u3081\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09<\/a>\u300d\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u6539\u5ec3\u3092ASBJ\u304c\u884c\u3046\u307e\u3067\u306e\u9593\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u3066\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6539\u6b63\u6cd5\u306e\u5185\u5bb9\u3092\u5f53\u9762\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u6539\u6b63\u6cd5\u6848\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b20\u640d\u91d1\u306e\u901a\u7b97\u306e\u898f\u5b9a\uff08\u6cd5\u6cd564\u306e\uff17\uff09\u306f\u76f8\u5f53\u8a73\u7d30\u306a\u8a08\u7b97\u65b9\u6cd5\u307e\u3067\u898f\u5b9a\u304c\u66f8\u304d\u8fbc\u307e\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u653f\u7701\u4ee4\u3084\u901a\u9054\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e2d\u3001\u65b0\u305f\u306a\u5236\u5ea6\u3092\u53cd\u6620\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u3053\u3068\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u3053\u3068\u3067\u3042\u308a\u3001\u4eca\u56de\u306e\u63d0\u6848\u306f\u3001\u5f53\u9762\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3069\u3046\u3057\u3066\u3082\u5fc5\u8981\u306a\u63aa\u7f6e\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3053\u3068\u3068\u3057\u305f\u5834\u5408\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>ASBJ\u3067\u306f\uff13\u670827\u65e5\u306e\u4f1a\u5408\u3067\u3001\u3053\u306e\u300c\u53d6\u6271\u3044\u300d\u306e\u516c\u8868\u627f\u8a8d\u306b\u95a2\u3059\u308b\u5be9\u8b70\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 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13:43:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198624"}],"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=198624"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198624\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=198624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=198624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=198624"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=198624"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=198624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}