{"id":218137,"date":"2020-12-24T10:12:03","date_gmt":"2020-12-24T01:12:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=218137"},"modified":"2022-11-21T13:53:00","modified_gmt":"2022-11-21T04:53:00","slug":"financial-accounting-others-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c54\u56de\u3011\u300c\u7e70\u5ef6\u8cc7\u7523\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c54\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7e70\u5ef6\u8cc7\u7523\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br 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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\u682a\u5f0f\u4ea4\u4ed8\u8cbb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u793e\u50b5\u767a\u884c\u8cbb\u7b49\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5275\u7acb\u8cbb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u958b\u696d\u8cbb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u958b\u767a\u8cbb<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/div>\n<p style=\"margin-bottom: -4px; margin-top: -22px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-0-2.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-218631\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-0-2.png\" alt=\"\" width=\"400\" height=\"687\" \/><\/a><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/2\/\">\u3010STEP\uff11\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/3\/\">\u3010STEP\uff12\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-1-1.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-1-1-256x300.png 256w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-1-1-874x1024.png 874w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u7e70\u5ef6\u8cc7\u7523\u53d6\u6271\u3044\uff13\uff08\uff11\uff09\uff5e\uff08\uff15\uff09\uff09\u300d\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-218501\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-2-1.png\" alt=\"\u682a\u5f0f\u4ea4\u4ed8\u8cbb \u652f\u51fa\u6642\u306b\u55b6\u696d\u5916\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a \u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u3002\u305f\u3060\u3057\u3001\u682a\u5f0f\u4ea4\u4ed8\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306e\u305d\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u511f\u5374\u3059\u308b\u3002 \u793e\u50b5\u767a\u884c\u8cbb\u7b49\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u767a\u884c\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u542b\u3080\uff09 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10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u306e\u7d99\u7d9a\u6027\uff08\u7e70\u5ef6\u8cc7\u7523\u53d6\u6271\u3044\uff13\uff08\uff17\uff09\uff09\u3011<\/strong><\/span><\/p>\n<p>\u540c\u4e00\u306e\u7e70\u5ef6\u8cc7\u7523\u9805\u76ee\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u884c\u308f\u308c\u3066\u3044\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002\u305f\u3060\u3057\u3001\u652f\u51fa\u5185\u5bb9\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u65b0\u305f\u306a\u4f1a\u8a08\u4e8b\u5b9f\u306e\u767a\u751f\u3068\u3057\u3066\u8003\u3048\u3001\u76f4\u8fd1\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u6ce8\u8a18\u3059\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\">\u27a4<\/span>\u76f4\u8fd1\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\">\u27a4<\/span>\u5f15\u304d\u7d9a\u304d\u540c\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u3068\u304d\u306e\u5f71\u97ff\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\">\u27a4<\/span>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u304b\u3063\u305f\u7406\u7531\uff08\u65b0\u305f\u306a\u4f1a\u8a08\u4e8b\u5b9f\u306e\u767a\u751f\u3068\u3057\u3066\u5224\u65ad\u3057\u305f\u7406\u7531\uff09<\/p>\n<\/div><\/div>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/2\/\">\u3010STEP\uff11\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-31\/3\/\">\u3010STEP\uff12\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p>\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u306f\u3001\u4e0a\u8a18<strong>\u3010STEP\uff11\u3011\uff08\uff12\uff09<\/strong>\u306e\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3044\u3001\u511f\u5374\u3059\u308b\u3002\u306a\u304a\u3001\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u5f8c\u3001\u652f\u51fa\u306e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u7e70\u5ef6\u8cc7\u7523\u306f\u3001\u305d\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u3092\u4e00\u6642\u306b\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u7e70\u5ef6\u8cc7\u7523\u53d6\u6271\u3044\uff13\uff08\uff16\uff09\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #33cccc;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u3001\uff12\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-0-2.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-218631\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/f_chart54-0-2.png\" alt=\"\" width=\"400\" height=\"687\" \/><\/a><br \/>\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=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c19\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/equity_method_2_3.pdf\" target=\"_blank\" rel=\"noopener\">\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08ASBJ\uff09<\/li>\n<\/ul>\n<\/div>\n<p 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>\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><\/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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