{"id":200395,"date":"2020-04-03T18:23:57","date_gmt":"2020-04-03T09:23:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=200395"},"modified":"2020-04-03T18:21:12","modified_gmt":"2020-04-03T09:21:12","slug":"tax-effects-report-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-24\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\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\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u306f\u4eca\u5f8c\u306e\u691c\u8a0e\u4e8b\u9805\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 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target=\"_blank\">\u7b2c428\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\u306b\u304a\u3044\u3066\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u306f\u300c\u4eca\u307e\u3067\u306e\u307e\u307e\u3067\u3088\u3044\u3001\u305f\u3060\u3057\u3001\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u300d\u3068\u3044\u3046\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3002\u4ee5\u4e0b\u300c\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u304c\u627f\u8a8d\u3055\u308c\u3001\uff13\u670831\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-0213\/comment.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8<\/a>\u3092\u691c\u8a0e\u3057\u3001\u516c\u8868\u3059\u308b\u306b\u81f3\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u516c\u958b\u8349\u6848\u304b\u3089\u5909\u66f4\u306f\u751f\u3058\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\uff12\u6708\u63b2\u8f09\u306e\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\u3057\u3066\u307b\u3057\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\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\u3092\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-23\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\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\u3092\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u305f\u3060\u3057\u3001\u672c\u7a3f\u3067\u306f\u6b21\u306e\uff13\u70b9\u306b\u3064\u3044\u3066\u88dc\u8db3\u3057\u3066\u304a\u304d\u305f\u3044\u3002<br \/>\n\u306a\u304a\u3001\u672c\u7a3f\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u306a\u898b\u89e3\u3067\u3042\u308b\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u304a\u65ad\u308a\u3059\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #66CDAA; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4><strong>\uff3b\u88dc\u8db3\uff11\uff3d<\/strong><\/h4>\n<p>\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c15\u9805\u3067\u306f\u300c\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u91cd\u8981\u6027\u306e\u306a\u3044\u4f01\u696d\u3067\u306f\u3001\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u5834\u5408\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u9078\u629e\u9069\u7528\u3068\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u3053\u3067\u3001<span style=\"border-bottom: solid 1px 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style=\"margin-bottom: 3px;\">\u3057\u304b\u3057\u3001\u3053\u306e\u898b\u76f4\u3057\u306e\u3046\u3061\u3001\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u3068\u8cb8\u5012\u5f15\u5f53\u91d1\u306e100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u50b5\u6a29\u306e\u9664\u5916\u306e\u307b\u304b\u306f\u3001\u5c06\u6765\u306e\u7a0e\u984d\u8a08\u7b97\uff08\u56de\u53ce\u53ef\u80fd\u984d\u306e\u8a08\u7b97\uff09\u306b\u304a\u3044\u3066\u7e54\u308a\u8fbc\u307e\u308c\u308b\u3082\u306e\u306f\u306a\u3044\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5b9f\u52d9\u4e0a\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u9593\u306f\u3001\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u305d\u306e\u898b\u76f4\u3057\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #66CDAA; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4><strong>\uff3b\u88dc\u8db3\uff13\uff3d<\/strong><\/h4>\n<p>\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u65e5\u672c\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3064\u307e\u308a\u3001IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u53c8\u306f\u63a1\u7528\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u3046\u3061\u3001IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001IAS\u7b2c12\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u7b2c46\u9805\u306b\u5f93\u3044\u3001\u539f\u5247\u3069\u304a\u308a\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3001\u3064\u307e\u308a\u30012020\u5e743\u6708\u671f\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u304b\u3089\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u5834\u5408\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304c\u516c\u8868\u3055\u308c\u305f\u7406\u7531\u3068\u540c\u69d8\u306b\u3001\u5c11\u306a\u304f\u3068\u30822020\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001\u73fe\u5b9f\u7684\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u306f\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u3067\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u7bc4\u56f2\u3067\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u3046\u3061\u56de\u53ce\u53ef\u80fd\u984d\u306b\u5f71\u97ff\u304c\u751f\u3058\u308b\u53d6\u6271\u3044\u3092\u628a\u63e1\u3057\u3001\u305d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u90e8\u5206\u7684\u306b\u5f71\u97ff\u984d\u3092\u8a66\u7b97\u3057\u3001\u305d\u308c\u304c\u91cd\u8981\u306a\u5dee\u7570\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u306e\u3067\u3042\u308c\u3070<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u6700\u7d42\u7684\u306b\u306f\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3057\u304b\u306a\u3044\u3060\u308d\u3046\u3002\u305d\u306e\u70b9\u3067\u3001\u3042\u304f\u307e\u3067\u5efa\u524d\u4e0a\u3001\u6539\u6b63\u5f8c\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u305f\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\uff09\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -3px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000IFRS\u306f\u57fa\u672c\u7684\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u91cd\u8981\u6027\u306e\u5224\u65ad\u3082\u9023\u7d50\uff08\u901a\u7b97\uff09\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/span><\/p>\n<p style=\"margin-top: 20px;\">\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u5f53\u9762\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u304c\u3001\u4eca\u5f8c\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306e\uff31\uff06\uff21\u3084\u653f\u7701\u4ee4\u306b\u3088\u3063\u3066\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u8a73\u7d30\u304c\u3055\u3089\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u306e\u691c\u8a0e\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u304f\u3060\u308d\u3046\u3002<\/p>\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    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