{"id":207769,"date":"2020-07-29T17:35:09","date_gmt":"2020-07-29T08:35:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=207769"},"modified":"2020-07-29T17:35:09","modified_gmt":"2020-07-29T08:35:09","slug":"institutional-accounting-report-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-29\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u6e08\u7523\u696d\u7701\u304c\u300c\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8\u3092\u516c\u8868\uff5e\u65b0\u305f\u306a\u96fb\u5b50\u7684\u624b\u6bb5\u306e\u6d3b\u7528\u306e\u5728\u308a\u65b9\u3084\u8fd1\u5e74\u306e\u74b0\u5883\u6574\u5099\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\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>\u7d4c\u6e08\u7523\u696d\u7701\u304c\u300c\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65b0\u305f\u306a\u96fb\u5b50\u7684\u624b\u6bb5\u306e\u6d3b\u7528\u306e\u5728\u308a\u65b9\u3084\u8fd1\u5e74\u306e\u74b0\u5883\u6574\u5099\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\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: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2020\u5e74\uff17\u670822\u65e5\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u300c\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u306f\u3001\u300c\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/shin_sokai_process\/20200722_report.html\" target=\"_blank\">\u300c\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u5f53\u65e5\u306e\u65b0\u305f\u306a\u96fb\u5b50\u7684\u624b\u6bb5\u306e\u6d3b\u7528\u306e\u5728\u308a\u65b9\u53ca\u3073\u8fd1\u5e74\u306e\u5185\u5916\u306e\u5236\u5ea6\u6574\u5099\u3084\u5b9f\u52d9\u306e\u7a4d\u307f\u91cd\u306d\u3092\u8e0f\u307e\u3048\u305f\u3055\u3089\u306a\u308b\u5bfe\u8a71\u306e\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u53c2\u8003\u3068\u3057\u3066\u4e0b\u8a18\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/shin_sokai_process\/pdf\/20200722_2.pdf\" target=\"_blank\">\u53c2\u8003\uff11\uff1a\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9\u300d\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/shin_sokai_process\/pdf\/20200722_3.pdf\" target=\"_blank\">\u53c2\u8003\uff12\uff1a\u4ee4\u548c\u5143\u5e74\u5ea6\u7523\u696d\u7d4c\u6e08\u7814\u7a76\u59d4\u8a17\u4e8b\u696d\uff08\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5275\u9020\u306b\u5411\u3051\u305f\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u306e\u5bfe\u8a71\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7814\u7a76\uff09\uff08\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u8abf\u67fb\uff09\u6210\u679c\u5831\u544a\u66f8<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/shin_sokai_process\/pdf\/20200722_4.pdf\" target=\"_blank\">\u53c2\u8003\uff13\uff1a\u4ee4\u548c\u5143\u5e74\u5ea6\u7523\u696d\u7d4c\u6e08\u7814\u7a76\u59d4\u8a17\u4e8b\u696d\uff08\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5275\u9020\u306b\u5411\u3051\u305f\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u306e\u5bfe\u8a71\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7814\u7a76\uff09\uff08\u958b\u793a\u3001\uff29\uff32\u7b49\u306b\u3064\u3044\u3066\u306e\u30cb\u30fc\u30ba\u8abf\u67fb\u53ca\u3073\uff21\uff29\u7b49\u3092\u6d3b\u7528\u3057\u305f\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u52d5\u5411\u306b\u95a2\u3059\u308b\u8abf\u67fb\uff09\u6700\u7d42\u5831\u544a<\/a>\u300d<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\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<p>\u5831\u544a\u66f8\u306f\u8868\u7d19\u3092\u542b\u3081\u306683\u30da\u30fc\u30b8\u306b\u53ca\u3076\u3082\u306e\u3067\u3042\u308a\u3001\u6b21\u306e\u5185\u5bb9\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u3053\u308c\u307e\u3067\u306e\u53d6\u7d44\u3068\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u73fe\u72b6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u682a\u4e3b\u7dcf\u4f1a\u306b\u4fc2\u308b\u3053\u308c\u307e\u3067\u306e\u691c\u8a0e\u3068\u53d6\u7d44<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u682a\u4e3b\u7dcf\u4f1a\u3092\u5de1\u308b\u6628\u4eca\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\u682a\u4e3b\u7dcf\u4f1a\u5f53\u65e5\u306e\u904b\u55b6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u306e\u5bfe\u8a71\u306e\u6df1\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306b\u5411\u3051\u305f\u691c\u8a0e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u682a\u4e3b\u7dcf\u4f1a\u306e\u4e8c\u3064\u306e\u5074\u9762<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\u4f1a\u8b70\u4f53\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u8cea\u5316\u306b\u5411\u3051\u305f\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306e\u5728\u308a\u65b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\u76ee\u7684\u306b\u5fdc\u3058\u305f\u52b9\u679c\u7684\u306a\u5bfe\u8a71\u30fb\u60c5\u5831\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u8b70\u6c7a\u6a29\u96fb\u5b50\u884c\u4f7f\u306e\u4fc3\u9032<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u5b9f\u8cea\u682a\u4e3b\u306e\u5224\u660e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4f1a\u8b70\u4f53\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u5728\u308a\u65b9\uff08\u682a\u4e3b\u7dcf\u4f1a\u5f53\u65e5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\u4f1a\u8b70\u4f53\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u898f\u5f8b\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u6d3b\u7528\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\u6d77\u5916\u306e\u682a\u4e3b\u7dcf\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2463\u3000\u65b0\u6642\u4ee3\u306e\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306b\u5411\u3051\u3066<\/p>\n<\/div>\n\u672c\u7a3f\u3067\u306f\u4e3b\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a<\/strong><\/h4>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u306b\u306f\u3001<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u306e\u5074\u9762\u3068<span style=\"color: #006400;\">\uff08\uff12\uff09<\/span>\u4f1a\u8b70\u4f53\u306e\u5074\u9762\u3068\u3044\u3046\uff12\u3064\u306e\u5074\u9762\u304c\u3042\u308b\u3002<\/p>\n<p>\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u3001\u6295\u8cc7\u5bb6\u30fb\u682a\u4e3b\u306b\u304a\u3051\u308b\u305d\u308c\u305e\u308c\u306e\u73fe\u72b6\u3068\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u3001\u4eca\u5f8c\u3001\u682a\u4e3b\u7dcf\u4f1a\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u30fb\u682a\u4e3b\u3068\u306e\u5bfe\u8a71\u3092\u3055\u3089\u306b\u52b9\u679c\u7684\u306a\u3082\u306e\u306b\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u65b9\u7b56\u3068\u3057\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u53d6\u308a\u4e0a\u3052\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76ee\u7684\u306b\u5fdc\u3058\u305f\u52b9\u679c\u7684\u306a\u5bfe\u8a71\u30fb\u60c5\u5831\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u8b70\u6c7a\u6a29\u96fb\u5b50\u884c\u4f7f\u306e\u4fc3\u9032<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u5b9f\u8cea\u682a\u4e3b\u306e\u5224\u660e<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000\u76ee\u7684\u306b\u5fdc\u3058\u305f\u52b9\u679c\u7684\u306a\u5bfe\u8a71\u30fb\u60c5\u5831\u958b\u793a<\/h4>\n<p>\u76ee\u7684\u306b\u5fdc\u3058\u305f\u52b9\u679c\u7684\u306a\u5bfe\u8a71\u30fb\u60c5\u5831\u958b\u793a\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u307b\u304b\u3001\u5177\u4f53\u7684\u306a\u53d6\u7d44\u4e8b\u4f8b\u3082\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/span><\/p>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u4f01\u696d\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u9650\u5b9a\u3057\u306a\u3044\u5bfe\u8a71\u671f\u9593\u306e\u8a2d\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff42\uff09<\/span>\u3000\u4e8b\u524d\u306e\u60c5\u5831\u958b\u793a\u306e\u5145\u5b9f<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u3000\u4e2d\u9577\u671f\u306e\u4f01\u696d\u6226\u7565\u306b\u57fa\u3065\u304f\u8aac\u660e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u300a\u6295\u8cc7\u5bb6\u30fb\u682a\u4e3b\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u4e2d\u9577\u671f\u306e\u4f01\u696d\u306e\u65b9\u5411\u6027\u3092\u8e0f\u307e\u3048\u305f\u8b70\u6c7a\u6a29\u884c\u4f7f\u5224\u65ad<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff42\uff09<\/span>\u3000\u5bfe\u8a71\u3068\u8b70\u6c7a\u6a29\u884c\u4f7f\u306e\u4e00\u4f53\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u3000\u8b70\u6c7a\u6a29\u884c\u4f7f\u306e\u65b9\u91dd\u7b49\u306e\u5bfe\u8a71\u3078\u306e\u6d3b\u7528<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u8b70\u6c7a\u6a29\u96fb\u5b50\u884c\u4f7f\u306e\u4fc3\u9032<\/h4>\n<p>\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u8b70\u6c7a\u6a29\u96fb\u5b50\u884c\u4f7f\u306e\u4fc3\u9032\u306b\u95a2\u3057\u3066\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u5229\u7528\u3057\u3066\u3044\u304f\u306b\u3042\u305f\u3063\u3066\u306e\u65b9\u7b56\u3068\u3057\u3066\u3001\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5305\u62ec\u30fb\u4e8b\u524d\u901a\u77e5\u578b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5305\u62ec\u30fb\u4e8b\u5f8c\u901a\u77e5\u578b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u65b0\u898f\u5305\u62ec\u5354\u5b9a\u578b<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000\u5bfe\u8a71\u74b0\u5883\u306e\u6574\u5099\u3068\u3057\u3066\u306e\u5b9f\u8cea\u682a\u4e3b\u306e\u5224\u660e<\/h4>\n<p>\u5b9f\u8cea\u682a\u4e3b\u3092\u8b70\u6c7a\u6a29\u884c\u4f7f\u306e\u5224\u65ad\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u3068\u3057\u3066\u3001\u73fe\u72b6\u3068\u6539\u5584\u306e\u65b9\u5411\u6027\u3068\u3057\u3066\u3001\u8b70\u6c7a\u6a29\u57fa\u6e96\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u5b9f\u8cea\u682a\u4e3b\uff08\u4f01\u696d\u304c\u5bfe\u8a71\u3059\u308b\u76f8\u624b\u65b9\u3068\u3057\u3066\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\uff09\u3068\u305d\u306e\u6301\u682a\u6570\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u304c\u52b9\u7387\u7684\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u5b9f\u52d9\u7684\u306a\u691c\u8a0e\u304c\u306a\u3055\u308c\u308b\u3079\u304d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8b70\u4f53\u3068\u3057\u3066\u306e\u682a\u4e3b\u7dcf\u4f1a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u6d3b\u7528\u72b6\u6cc1<\/h4>\n<p>2020\u5e74\uff12\u670826\u65e5\u306b\u3001\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9\u300d\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9\u300d\u304c\u610f\u898b\u52df\u96c6\u3092\u7d4c\u3066\u6b63\u5f0f\u516c\u8868\u3055\u308c\u308b\uff5e\u9060\u65b9\u682a\u4e3b\u306e\u7dcf\u4f1a\u53c2\u52a0\u30fb\u51fa\u5e2d\u306e\u62e1\u5927\u304c\u671f\u5f85\u3055\u308c\u308b\u4e00\u65b9\u3001\u7559\u610f\u3059\u3079\u304d\u70b9\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-25\/\" target=\"_blank\">\u516c\u8868\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>2020\u5e74\uff13\u6708\u4ee5\u964d\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u62e1\u5927\u9632\u6b62\u7b56\u3068\u3057\u3066\u3082\u691c\u8a0e\u3055\u308c\u3001\u69d8\u3005\u306a\u304b\u305f\u3061\u3067\u5b9f\u65bd\u3055\u308c\u305f\u969b\u306e\u4f01\u696d\u306e\u53d6\u7d44\u72b6\u6cc1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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