{"id":221655,"date":"2021-02-03T18:10:04","date_gmt":"2021-02-03T09:10:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=221655"},"modified":"2021-02-03T18:10:04","modified_gmt":"2021-02-03T09:10:04","slug":"institutional-accounting-report-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-44\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u7523\u7701\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\u306e\u5225\u518a\u3068\u3057\u3066\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u3092\u7b56\u5b9a\uff5e\u7b56\u5b9a\u6848\u3078\u306e\u610f\u898b\u306b\u5bfe\u3059\u308b\u7d4c\u7523\u7701\u306e\u8003\u3048\u65b9\u3082\u4f75\u305b\u3066\u516c\u8868\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\u7523\u7701\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\u306e<br \/>\n\u5225\u518a\u3068\u3057\u3066\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u3092\u7b56\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7b56\u5b9a\u6848\u3078\u306e\u610f\u898b\u306b\u5bfe\u3059\u308b\u7d4c\u7523\u7701\u306e\u8003\u3048\u65b9\u3082\u4f75\u305b\u3066\u516c\u8868\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>2021\u5e74\uff12\u6708\uff13\u65e5\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306f\u3001\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9 \uff08\u5225\u518a\uff09\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012020\u5e7412\u670823\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u7523\u7701\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9\u306e\u5b9f\u65bd\u4e8b\u4f8b\u96c6\uff08\u6848\uff09\u3092\u516c\u8868\uff5e2020\u5e74\u682a\u4e3b\u7dcf\u4f1a\u3092\u3082\u3068\u306b\u8ad6\u70b9\u3054\u3068\u306e\u5b9f\u65bd\u4e8b\u4f8b\u30fb\u8003\u3048\u65b9\u3092\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-40\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2020\/02\/20210203002\/20210203002-3.pdf\" target=\"_blank\">\u5b9f\u65bd\u4e8b\u4f8b\u96c6\uff08\u6848\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u3068\u305d\u308c\u306b\u5bfe\u3059\u308b\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8003\u3048\u65b9<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\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\/press\/2020\/02\/20210203002\/20210203002.html \" target=\"_blank\">\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u5b9f\u65bd\u30ac\u30a4\u30c9\uff08\u5225\u518a\uff09\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u300d\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4eca\u822c\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u3055\u3089\u306a\u308b\u5b9f\u52d9\u3078\u306e\u6d78\u900f\u3092\u56f3\u308b\u305f\u3081\u30012020\u5e74\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u5b9f\u65bd\u72b6\u6cc1\u7b49\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u5b9f\u65bd\u30ac\u30a4\u30c9\u306e\u5225\u518a\u3068\u3057\u3066\u3001\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u3092\u7b56\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306f\u30012020\u5e74\uff12\u670826\u65e5\u306b\u3001<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\">\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\u516c\u8868\u3057\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\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>\u5b9f\u65bd\u4e8b\u4f8b\u96c6\u306f\u3001\u8868\u7d19\u3092\u542b\u3081\u306636\u30da\u30fc\u30b8\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a<\/strong><\/h4>\n<p>\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306f\u3001\u53d6\u7de0\u5f79\u3084\u682a\u4e3b\u7b49\u304c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3092\u6d3b\u7528\u3057\u3066\u9060\u9694\u5730\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u306b\u53c2\u52a0\u30fb\u51fa\u5e2d\u3059\u308b\u3053\u3068\u3092\u8a31\u5bb9\u3059\u308b\u5f62\u614b\u3067\u3042\u308b\uff08\uff15\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u300c\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30f3\u30ea\u30fc\u578b\u300d\u3068\u300c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b\u300d\u306e\uff12\u3064\u306e\u5f62\u614b\u304c\u3042\u308b\u304c\u3001\u300c\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30f3\u30ea\u30fc\u578b\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u4f1a\u793e\u6cd5\u4e0b\u306b\u304a\u3044\u3066\u306f\u89e3\u91c8\u4e0a\u96e3\u3057\u3044\u3068\u306e\u898b\u89e3\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>2020\u5e74\uff16\u6708\u306b\u958b\u50ac\u3055\u308c\u305f\u682a\u4e3b\u7dcf\u4f1a\u3067\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u3046\u3061\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u300c\u51fa\u5e2d\u578b\u300d\u306f\uff19\u793e\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u300c\u53c2\u52a0\u578b\u300d\u306f113\u793e\u306e\u5b9f\u65bd\u3067\u3042\u3063\u305f\uff08\uff17\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30f3\u30ea\u30fc\u578b<\/strong><\/h4>\n<p>\u30ea\u30a2\u30eb\u682a\u4e3b\u7dcf\u4f1a\u3068\u306f\u7570\u306a\u308a\u3001\u7269\u7406\u7684\u306a\u4f1a\u5834\u3092\u8a2d\u3051\u305a\u306b\u3001\u53d6\u7de0\u5f79\u3084\u682a\u4e3b\u7b49\u304c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306e\u624b\u6bb5\u3092\u7528\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u306b\u51fa\u5e2d\u3059\u308b\u3082\u306e\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u578b<\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30a2\u30eb\u682a\u4e3b\u7dcf\u4f1a\u3068\u540c\u69d8\u306b\u7269\u7406\u7684\u306a\u4f1a\u5834\u3092\u8a2d\u3051\u308b\u4e00\u65b9\u3067\u3001\u8ffd\u52a0\u7684\u306b\u53d6\u7de0\u5f79\u3084\u682a\u4e3b\u7b49\u304c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306e\u624b\u6bb5\u3092\u7528\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u306b\u53c2\u52a0\u30fb\u51fa\u5e2d\u3059\u308b\u3053\u3068\u3092\u8a31\u5bb9\u3059\u308b\u3082\u306e\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#4682b4;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u53c2\u52a0\u578b<\/span>\uff1a\u5be9\u8b70\u7b49\u3092\u78ba\u8a8d\u30fb\u508d\u8074\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5f62\u614b<\/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;\">\u51fa\u5e2d\u578b<\/span>\uff1a\u8b70\u6c7a\u6a29\u884c\u4f7f\u3084\u8cea\u554f\u7b49\u304c\u3067\u304d\u308b\u5f62\u614b<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9f\u65bd\u4e8b\u4f8b\u96c6\uff08\u8ad6\u70b9\u5225\uff09<\/strong><\/h4>\n<p>\u53c2\u52a0\u578b\u30fb\u51fa\u5e2d\u578b\u5171\u901a\u306e\u8ad6\u70b9\u3068\u3057\u3066\u6b21\u306e\u4e8b\u9805\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5404\u8ad6\u70b9\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u30842020\u5e74\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u5b9f\u65bd\u4e8b\u4f8b\u3092\u7c21\u6f54\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u30d0\u30fc\u30c1\u30e3\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u914d\u4fe1\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u53d6\u7de0\u5f79\u7b49\u306e\u30d0\u30fc\u30c1\u30e3\u30eb\u51fa\u5e2d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3067\u51fa\u5e2d\u3059\u308b\u53d6\u7de0\u5f79\u7b49\u306e\u8b70\u6c7a\u6a29\u306e\u884c\u4f7f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u682a\u4e3b\u306e\u30d0\u30fc\u30c1\u30e3\u30eb\u53c2\u52a0\u30fb\u51fa\u5e2d\u306e\u4e8b\u524d\u767b\u9332<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306e\u624b\u6bb5\u306b\u3088\u308b\u682a\u4e3b\u3078\u306e\u5468\u77e5\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u8096\u50cf\u6a29\u7b49\u3078\u306e\u914d\u616e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u30ea\u30a2\u30eb\u682a\u4e3b\u7dcf\u4f1a\u306e\u4f1a\u5834<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u51fa\u5e2d\u578b\u306e\u8ad6\u70b9\u3068\u3057\u3066\u6b21\u306e\u4e8b\u9805\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5404\u8ad6\u70b9\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u30842020\u5e74\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u5b9f\u65bd\u4e8b\u4f8b\u3092\u7c21\u6f54\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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