{"id":220654,"date":"2021-02-04T10:12:49","date_gmt":"2021-02-04T01:12:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220654"},"modified":"2021-02-03T11:15:14","modified_gmt":"2021-02-03T02:15:14","slug":"accounting-article-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-101\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c11\u56de\u3011\u300c\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\u7279\u5fb4\u306e\u9055\u3044\u3092\u898b\u9003\u3055\u306a\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\u7279\u5fb4\u306e\u9055\u3044\u304b\u3089\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom: 10px;\"><strong>\u3010\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u610f\u8b58\u3057\u305f\u3044\u7279\u5fb4\u4f8b\u3068\u691c\u8a0e\u4e8b\u9805\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #006400; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6\u6c7a\u7b97\u671f<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u672c\u793e\u3084\u4e3b\u8981\u62e0\u70b9\u306e\u6240\u5728\u5730<\/span> <\/strong><\/h4>\n<p>\u8ddd\u96e2\u304c\u9060\u3044\u4f01\u696d\u9593\u306e\uff2d\uff06\uff21\u306f\u3001\u7d71\u5408\u5f8c\u306e\u72ec\u7acb\u6027\u304c\u4fdd\u305f\u308c\u3084\u3059\u3044\u4e00\u65b9\u3067\u3001\u7d71\u5408\u52b9\u679c\u3092\u5b9f\u611f\u3057\u306b\u304f\u3044\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u4f53\u6027\u3092\u91cd\u8996\u3059\u308b\u306a\u3089\u3070\u3001\u8cb7\u3044\u624b\u4e3b\u5c0e\u306e\u3082\u3068\u4e3b\u5f93\u306e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3059\u308b\u306e\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 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text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u7d4c\u55b6\u7406\u5ff5\u30fb\u7d4c\u55b6\u65b9\u91dd<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 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-15px;\"><strong><span style=\"color: #006400;\">\u25c6\u6587\u66f8\u7ba1\u7406<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9818\u53ce\u66f8\u3068\u3044\u3063\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3084\u3001\u4f1a\u8b70\u4f53\u306e\u8b70\u4e8b\u9332\u3001\u7a1f\u8b70\u5236\u5ea6\u306a\u3069\u306e\u6587\u66f8\u7ba1\u7406\u306f\u3001\u5236\u5ea6\u306e\u6709\u7121\u3084\u7ba1\u7406\u4f53\u5236\u306e\u30ec\u30d9\u30eb\u306b\u9055\u3044\u304c\u751f\u3058\u3084\u3059\u3044\u4e8b\u9805\u3067\u3059\u3002\uff2d\uff06\uff21\u3092\u6a5f\u306b\u7ba1\u7406\u30ec\u30d9\u30eb\u306e\u5e95\u4e0a\u3052\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u69d8\u5f0f\u3084\u30eb\u30fc\u30eb\u306e\u5909\u66f4\u3092\u884c\u3046\u5834\u5408\u306e\u307b\u304b\u3001\u53d6\u5f15\u5148\u3068\u5951\u7d04\u306e\u307e\u304d\u76f4\u3057\u3092\u884c\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u4e0e\u4fe1\u7ba1\u7406<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u307f\u305f\u4e0e\u4fe1\u3001\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u4e0e\u4fe1\u306f\u3001\u4f01\u696d\u898f\u6a21\u306e\u9055\u3044\u3068\u7ba1\u7406\u30ec\u30d9\u30eb\u306e\u9055\u3044\u304c\u8868\u308c\u3084\u3059\u3044\u70b9\u306e\uff11\u3064\u3067\u3059\u3002\u306a\u304b\u3067\u3082\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u4e0e\u4fe1\u7ba1\u7406\u306f\u3001\u50b5\u6a29\u56de\u53ce\u306e\u30ec\u30d9\u30eb\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u304b\u3089\u3001\u4fe1\u7528\u529b\u306e\u4f4e\u3044\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u6574\u7406\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\"> 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3px;\">\u3053\u306e\u305f\u3081\u3001\uff2d\uff06\uff21\u306e\u904e\u7a0b\u3067\u76f8\u624b\u4f01\u696d\u306e\u8ca1\u52d9\u5185\u5bb9\u3092\u8abf\u3079\u308b\u624b\u7d9a\u304d\u3092\u5b9f\u65bd\u3057\u307e\u3059\u304c\u3001\u901a\u5e38\u3001\u4f1a\u8a08\u65b9\u91dd\u306b\u3064\u3044\u3066\u306f\u3001\u7d71\u5408\u5f8c\u306b\u8cb7\u3044\u624b\u306e\u65b9\u91dd\u306b\u5408\u308f\u305b\u308b\u8abf\u6574\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\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 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>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u5b9f\u52d9\u3092\u7d4c\u9a13\u3059\u308b\u3068\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u304c\u5168\u304f\u540c\u3058\u696d\u7a2e\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u53cc\u65b9\u306e\u4f01\u696d\u306e\u7279\u5fb4\u306f\u5927\u304d\u304f\u9055\u3046\u5834\u5408\u304c\u3042\u308b\u3068\u6c17\u3065\u304f\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u306e\u306f\u7d71\u5408\u5f8c\u306e\u59ff\u3092\u5177\u4f53\u7684\u306b\u63cf\u3051\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u305f\u3081\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u7279\u5fb4\u306e\u9055\u3044\u3092\u3088\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u306e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2081],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-27 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