{"id":212377,"date":"2020-10-29T10:12:44","date_gmt":"2020-10-29T01:12:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=212377"},"modified":"2020-10-28T13:48:42","modified_gmt":"2020-10-28T04:48:42","slug":"financial-accounting-article-67","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-67\/","title":{"rendered":"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u304c\u300c\u30ca\u30b7\u300d\u304b\u3089\u300c\u30a2\u30ea\u300d\u306e\u4e16\u754c\u3078\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u4ed5\u8a33<\/span><span style=\"font-size: 20px;\">\u306e<\/span>\u3044\u3089\u306a\u3044<span style=\"color: #1879a5;\">\u4f1a\u8a08\u57fa\u6e96<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u57fa\u6e96\u304c\u300c\u30ca\u30b7\u300d\u304b\u3089\u300c\u30a2\u30ea\u300d\u306e\u4e16\u754c\u3078\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u7d39\u4ecb\uff08\u5f8c\u7de8\uff09\u300d\uff0d\u6c7a\u7b97\u958b\u793a\u5236\u5ea6\u3092\u652f\u3048\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u6c7a\u7b97\u6642\u3084\u7279\u5b9a\u4e8b\u8c61\u306e\u51fa\u73fe\u6642\u306a\u3069\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-65\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000\uff08\u6b21\u56de\uff09\u2192<\/p>\n<div style=\"padding: 10px; border: 3px solid #ccf0f9; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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\/>\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;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000IPO\u3092\u76ee\u6307\u3059\u3053\u3068\u306b\u306a\u3063\u305f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e\u3068\u306a\u3063\u305f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000\uff08\u7a00\u306a\u30b1\u30fc\u30b9\u3067\u3059\u304c\uff09\u4efb\u610f\u76e3\u67fb\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u52e7\u3081\u3001\u81ea\u4e3b\u7684\u306b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306a\u3069<\/p>\n<\/div>\n<p>\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u3001\u3082\u3063\u3068\u3082\u81ea\u7136\u306a\u306e\u304c\u3001\u4f1a\u793e\u304cIPO\u3092\u76ee\u6307\u3059\u30b1\u30fc\u30b9\u3067\u3059\u3002IPO\u306f\u3001\u300c<strong>I<\/strong>nitial <strong>P<\/strong>ublic <strong>O<\/strong>ffering\u300d\u306e\u982d\u6587\u5b57\u306e\u7565\u3067\u3001\u300c\u682a\u5f0f\u4e0a\u5834\u300d\u3001\u300c\u65b0\u898f\u4e0a\u5834\u300d\u306a\u3069\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u9650\u3089\u308c\u305f\u682a\u4e3b\u306b\u3088\u3063\u3066\u7d4c\u55b6\u7dad\u6301\u3055\u308c\u3066\u304d\u305f\u4f1a\u793e\u304c\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30ab\u30f3\u30d1\u30cb\u30fc\u3068\u3057\u3066\u3001\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3001\u8ab0\u3082\u304c\u53d6\u5f15\u6240\u3092\u901a\u3058\u3066\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u308a\u8cb7\u3044\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u4f1a\u793e\uff08\u300c\u4e0a\u5834\u4f1a\u793e\u300d\u3084\u300c\u4e0a\u5834\u4f01\u696d\u300d\u3068\u547c\u3070\u308c\u307e\u3059\uff09\u3092\u76ee\u6307\u3059\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u4f1a\u793e\u306b\u306a\u308b\u3068\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u67a0\u7d44\u307f\u306b\u52a0\u308f\u308a\u307e\u3059\u3002\u3059\u308b\u3068\u3001<a title=\"\u3008\u30c4\u30dc\u3092\u62bc\u3055\u3048\u3066\u7406\u89e3\u3059\u308b\u3009\u4ed5\u8a33\u306e\u3044\u3089\u306a\u3044\u4f1a\u8a08\u57fa\u6e96\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u3092\u4fef\u77b0\u3059\u308b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-62\/\" target=\"_blank\">\u7b2c\uff12\u56de\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u3092\u4fef\u77b0\u3059\u308b\u300d<\/a>\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u8ca1\u898f\u3067\u66f8\u304b\u308c\u3066\u3044\u308b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3084ASBJ\u304c\u516c\u8868\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u4f01\u696d\u4f1a\u8a08\u306e\u4f1a\u793e\u306b\u306a\u3089\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u6975\u7aef\u306b\u3044\u3046\u3068\u3001<span style=\"border-bottom: double 3px 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style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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style=\"color: #b22222;\">\u8d64\u5b57<\/span><\/strong>\u3067\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u52d8\u5b9a\u79d1\u76ee\u540d\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u3001\u300c\u4f1a\u8a08\u57fa\u6e96\u30a2\u30ea\u306e\u4f1a\u793e\u3060\u306a\u300d\u3068\u3044\u3046\u898b\u5f53\u304c\u3064\u304d\u307e\u3059\u3002<\/p>\n<h5 style=\"padding: 10px; border: 2px solid #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3010\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3011<\/strong><\/span><\/h5>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-212399\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-1-1.png\" alt=\"\" width=\"1313\" height=\"1965\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-1-1.png 1313w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-1-1-200x300.png 200w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-1-1-684x1024.png 684w\" sizes=\"(max-width: 1313px) 100vw, 1313px\" \/><\/a><br \/>\n<strong>\u3000<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-212397\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-2-1.png\" alt=\"\" width=\"1309\" height=\"1897\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-2-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-2-1-207x300.png 207w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-2-1-706x1024.png 706w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 2px solid #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px; text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3011<\/strong><\/span><\/h5>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-212884\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-3-2.png\" alt=\"\" width=\"1312\" height=\"2016\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-3-2.png 1312w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-3-2-195x300.png 195w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/no_siwake6-3-2-666x1024.png 666w\" sizes=\"(max-width: 1312px) 100vw, 1312px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #24a1bf;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u7406\u89e3\u304c\u6df1\u307e\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u540c\u6642\u306b\u4e0a\u5834\u4f1a\u793e\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u30a2\u30ea\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u3081\u308b\u4eba\u6750\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u3068\u306f\u9055\u3063\u305f\u9762\u767d\u3044\u4e16\u754c\u304c\u3001\u304d\u3063\u3068\u5f85\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3042\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u306b\u98db\u3073\u8fbc\u3080\u6e96\u5099\u306f\u3067\u304d\u305f\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3053\u308c\u304b\u3089\u79c1\u3068\u4e00\u7dd2\u306b\u3001\u4e00\u3064\u4e00\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u7406\u89e3\u3092\u5c11\u3057\u305a\u3064\u6df1\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u300a\u7b2c\uff11\u7ae0\uff1a\u3055\u3042\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u4e16\u754c\u306b\u98db\u3073\u8fbc\u3082\u3046\uff01\u300b\u7d42\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u73fe\u5728\u3001\u4f01\u696d\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u307b\u307c\u3059\u3079\u3066\u306e\u4f1a\u793e\u306f\u3001\u306f\u3058\u3081\u304b\u3089\u4f01\u696d\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u4f1a\u793e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u7a0e\u52d9\u4f1a\u8a08\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u3001\u4f55\u304b\u306e\u304d\u3063\u304b\u3051\u3067\u4f1a\u8a08\u57fa\u6e96\u3092\u5c0e\u5165\u3057\u4f01\u696d\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u4f1a\u793e\u306b\u306a\u3063\u3066\u3044\u3063\u305f\u3068\u3044\u3046\u306e\u304c\u4e00\u822c\u7684\u306a\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3067\u306f\u3001\u4f55\u304c\u4f1a\u793e\u3092\u4f01\u696d\u4f1a\u8a08\u306e\u4e16\u754c\u3078\u3068\u5411\u304b\u308f\u305b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u591a\u304f\u306f\u6b21\u306e\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[503],"backnumber":[2068],"series":[776],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:21:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/212377"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=212377"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/212377\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=212377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=212377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=212377"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=212377"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=212377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}