{"id":223978,"date":"2021-03-11T10:12:20","date_gmt":"2021-03-11T01:12:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=223978"},"modified":"2021-03-10T17:04:42","modified_gmt":"2021-03-10T08:04:42","slug":"institutional-accounting-article-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-38\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c35\u56de\u3011\u300c\u57fa\u672c\u306b\u8fd4\u3063\u3066\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u5fb9\u5e95\u305b\u3088\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c35\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u57fa\u672c\u306b\u8fd4\u3063\u3066\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u5fb9\u5e95\u305b\u3088\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5408\u8a08\u304c\u5408\u308f\u306a\u3044\u30df\u30b9<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b35\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u306e\u5408\u8a08\u304c\u5408\u308f\u306a\u3044\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-224004\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-1-1.png\" alt=\"\" width=\"1412\" height=\"1620\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-1-1.png 1412w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-1-1-261x300.png 261w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-1-1-892x1024.png 892w\" sizes=\"(max-width: 1412px) 100vw, 1412px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30a4\u30f3\u30bf\u30fc\u30ef\u30fc\u30af\u30b9\u300c\u7b2c30\u56de\u3000\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff08\u8a02\u6b63\u524d\u306e\u3082\u306e\uff09\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\"> \u3010\u4e8b\u4f8b35\uff0d\uff11\u3011<\/span>\u306b\u306f\u3001\u9593\u9055\u3044\u304c\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\uff11\u3064\u76ee\u306f\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c34\u56de\u3011\u300c\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7d20\u8aad\u305b\u3088\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-37\/\" target=\"_blank\">\u524d\u56de<\/a>\u53d6\u308a\u4e0a\u3052\u305f\u30df\u30b9\u3068\u540c\u3058\u3082\u306e\u3067\u3059\u3002\u540c\u3058\u52d8\u5b9a\u79d1\u76ee\u304c\uff12\u3064\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u304c\uff12\u3064\u3082\u3042\u308a\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b35\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306f\u30012020\u5e74\uff16\u6708\uff18\u65e5\u306b\u3053\u306e\u4e8b\u4f8b\u3092\u542b\u3080\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u3092\u516c\u8868\u3057\u30012020\u5e74\uff16\u670817\u65e5\u306b\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u8a02\u6b63\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308b\u3068\u3001\u6b63\u3057\u304f\u306f\u3001\u4e0b\u306e\u65b9\u306e\u300c\u524d\u6255\u8cbb\u7528\u300d\u304c\u300c\u672a\u53ce\u5165\u91d1\u300d\u3060\u3063\u305f\u305d\u3046\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u3092\u898b\u9003\u3057\u305f\u307e\u307e\u6c7a\u7b97\u66f8\u3092\u516c\u8868\u3057\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u306b\u3001\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u52d8\u5b9a\u79d1\u76ee\u306e\u7d20\u8aad\u3092\u3057\u307e\u3057\u3087\u3046<\/span>\u300d\u3068\u3044\u3046\u306e\u304c\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c34\u56de\u3011\u300c\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7d20\u8aad\u305b\u3088\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-37\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u8a71\u3067\u3057\u305f\u3002<\/p>\n<p>\u6b21\u306b\uff12\u3064\u76ee\u306e\u30df\u30b9\u3067\u3059\u3002\u3053\u308c\u304c\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306b\u306a\u308a\u307e\u3059\u3002\u6d41\u52d5\u8cc7\u7523\u306e\u90e8\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u304b\u3089\u59cb\u307e\u3063\u3066\u3001\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u307e\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u3092\u8db3\u3057\u5408\u308f\u305b\u3066\u3082\u3001\u30b4\u30b7\u30c3\u30af\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u306e\u5408\u8a08\u5024\u306b\u4e00\u81f4\u3057\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6c7a\u7b97\u66f8\u306e\u8868\u793a\u5358\u4f4d\u306f\u5343\u5186\u3067\u3001\u5343\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u3066\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u5358\u7d14\u306b\u8db3\u3057\u5408\u308f\u305b\u3066\u3082\u3001\u30d4\u30bf\u30ea\u3068\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u306f\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u554f\u984c\u306f\u3001\u5207\u6368\u3066\u8868\u793a\u306e\u5f71\u97ff\u3092\u660e\u3089\u304b\u306b\u8d85\u3048\u308b\u3088\u3046\u306a\u4e0d\u4e00\u81f4\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u5404\u79d1\u76ee\u3092\u8db3\u3057\u5408\u308f\u305b\u305f\u91d1\u984d\u304c1,736,465\u5343\u5186\u3067\u3059\u304c\u3001\u30b4\u30b7\u30c3\u30af\u8868\u793a\u306e\u6d41\u52d5\u8cc7\u7523\u306e\u5408\u8a08\u5024\u306f1,802,815\u5343\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5dee\u984d\u304c66,350\u5343\u5186\uff08\u30b4\u30b7\u30c3\u30af\u8868\u793a\u306e\u6d41\u52d5\u8cc7\u7523\u5408\u8a08\u5024\u304c\u904e\u5927\uff09\u3067\u3059\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<ul>\n<li>\u6d41\u52d5\u8cc7\u7523\u5404\u79d1\u76ee\u5358\u7d14\u5408\u8a08\u5024\u30fb\u30fb\u30fb1,736,465\u5343\u5186<\/li>\n<li>\u30b4\u30b7\u30c3\u30af\u8868\u793a\u306e\u6d41\u52d5\u8cc7\u7523\u5408\u8a08\u5024\u30fb\u30fb\u30fb1,802,815\u5343\u5186<\/li>\n<li>\u5dee\u984d\u30fb\u30fb\u30fb66,350\u5343\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u5185\u8a33\u79d1\u76ee\u306b\u3064\u3044\u3066\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u7aef\u6570\u91d1\u984d\u306e\u5408\u8a08\u3092\u63a8\u5b9a\u3059\u308b\u3068\u3001\u6700\u5927\u30674,995\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u8a08\u7b97\u3067\u3059\u3002\u307e\u305a\u3001\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u91d1\u984d\u306f\u5343\u5186\u672a\u6e80\u306e\u7aef\u6570\u306a\u306e\u3067\u3001\uff11\u79d1\u76ee\u306b\u3064\u304d\u6700\u5927999\u5186\u3067\u3059\u3002\u3053\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u306b\u306f\uff16\u79d1\u76ee\u3042\u308a\u307e\u3059\u304c\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u8cb8\u65b9\u6b8b\u306e\u79d1\u76ee\uff08\u63a7\u9664\u9805\u76ee\uff09\u306a\u306e\u3067\u3001\u3053\u308c\u4ee5\u5916\u306e\uff15\u79d1\u76ee\u306b\u3064\u3044\u3066999\u5186\u305a\u3064\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u300c999\u5186 \u00d7 \uff15\u79d1\u76ee \uff1d 4,995\u5186\u300d\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u524d\u63b2\u306e\u5dee\u984d66,350\u5343\u5186\u306f\u3001\u7aef\u6570\u5207\u6368\u3066\u306e\u5f71\u97ff\u3092\u660e\u3089\u304b\u306b\u8d8a\u3048\u305f\u5dee\u984d\u3060\u3068\u308f\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a<span style=\"border-bottom: solid 1px #B22222;\">\u7570\u5e38\u5024<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7570\u5e38\u5024\u306e\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b<\/strong><\/h4>\n<p>\u4e0d\u4e00\u81f4\u306e\u5dee\u984d\u304c\u7570\u5e38\u5024\u3060\u3068\u308f\u304b\u3063\u305f\u3089\u3001\u6b21\u306f\u3069\u3053\u304c\u9593\u9055\u3044\u306a\u306e\u304b\u3092\u63a2\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5408\u8a08\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u53ef\u80fd\u6027\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u8003\u3048\u3089\u308c\u307e\u3059\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\u30b4\u30b7\u30c3\u30af\u8868\u793a\u306e\u6d41\u52d5\u8cc7\u7523\u5408\u8a08\u5024\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6d41\u52d5\u8cc7\u7523\u5185\u8a33\u79d1\u76ee\u306e\u3044\u305a\u308c\u304b\u306e\u91d1\u984d\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u9593\u9055\u3044\u304c\u540c\u6642\u306b\u8d77\u304d\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4ed6\u306e\u5408\u8a08\u8a08\u7b97\u306b\u3082\u5f71\u97ff\u304c\u51fa\u3066\u3044\u308b\u306f\u305a\u306a\u306e\u3067\u3001\u7c21\u5358\u306b\u308f\u304b\u308a\u307e\u3059\u3002\u6d41\u52d5\u8cc7\u7523\u5408\u8a08\u5024\u3068\u56fa\u5b9a\u8cc7\u7523\u5408\u8a08\u5024\u3092\u8db3\u3057\u5408\u308f\u305b\u305f\u91d1\u984d\u304c\u8cc7\u7523\u5408\u8a08\u306e\u91d1\u984d\u306b\u4e00\u81f4\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u3053\u3053\u3067\u306f\uff11\u5343\u5186\u305a\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u7aef\u6570\u5207\u6368\u3066\u306e\u5f71\u97ff\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7570\u5e38\u306a\u3057\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u539f\u56e0\u306f\u4e0a\u8a18<span style=\"color: #b22222;\">\u2461<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u5834\u5408\u3001\u3069\u306e\u79d1\u76ee\u306e\u6b8b\u9ad8\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u304b\u306f\u898b\u305f\u3060\u3051\u3067\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u8ee2\u8a18\u5143\u306e\u66f8\u985e\u53c8\u306f\u30c7\u30fc\u30bf\u3068\u7a81\u5408\u3057\u3001\u8ee2\u8a18\u30df\u30b9\u3092\u898b\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u57fa\u672c\u306e\u5fb9\u5e95\u3092<\/strong><\/h4>\n<p>\u7d50\u8ad6\u3092\u8a00\u3046\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b35\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u8ee2\u8a18\u30df\u30b9\u306e\u6570\u5b57\u306f\u6d41\u52d5\u8cc7\u7523\u306e\u300c\u305d\u306e\u4ed6\u30007,372\u300d\u3067\u3057\u305f\u3002\u3053\u308c\u304c\u3001\u6b63\u3057\u304f\u306f\u300c\u305d\u306e\u4ed6\u300073,721\u300d\u3060\u3063\u305f\u306e\u3067\u3059\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-bottom: 10px;\"><span style=\"color: #800000;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8aa4<\/span><\/strong><\/span>\uff1a\u305d\u306e\u4ed6\u30007,372<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6b63<\/span><\/strong><\/span>\uff1a\u305d\u306e\u4ed6\u300073,721<\/p>\n<\/div>\n<p>\u8ee2\u8a18\u3059\u308b\u30b1\u30bf\u3092\u9593\u9055\u3048\u305f\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u306f\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002\u985e\u4f3c\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-12\/\" target=\"_blank\">\u3010\u7b2c\uff19\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff19\uff0d\uff12\u3011<\/span>\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c11\u56de\u3011\u300c\u6570\u5b57\u306e\u30b1\u30bf\u8868\u793a\u30df\u30b9\u3092\u898b\u843d\u3068\u3057\u3066\u3044\u306a\u3044\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-14\/\" target=\"_blank\">\u3010\u7b2c11\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b11\uff0d\uff11\u3011<\/span>\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c22\u56de\u3011\u300c\u5358\u7d14\u306a\u30df\u30b9\u307b\u3069\u9632\u304e\u306b\u304f\u3044\uff5e\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-25\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b22\uff0d\uff15\u3011<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u30df\u30b9\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c22\u56de\u3011\u300c\u5358\u7d14\u306a\u30df\u30b9\u307b\u3069\u9632\u304e\u306b\u304f\u3044\uff5e\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-25\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u3001\u8ee2\u8a18\u4f5c\u696d\u306e\u30b7\u30b9\u30c6\u30e0\u5316\uff08\u81ea\u52d5\u5316\uff09\u3084\u6c7a\u7b97\u66f8\u306e\u8868\u793a\u5358\u4f4d\u306e\u5909\u66f4\uff08\u5343\u5186\u304b\u3089\u767e\u4e07\u5186\u306b\u5909\u66f4\u3057\u3066\u3001\u8868\u793a\u3059\u308b\u6570\u5b57\u306e\u500b\u6570\u3092\u6e1b\u3089\u3059\uff09\u3068\u3044\u3063\u305f\u5bfe\u7b56\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u306e\u7f6e\u304b\u308c\u305f\u74b0\u5883\u306b\u3088\u3063\u3066\u306f\u63a1\u7528\u306b\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\u3092\u6c7a\u7b97\u516c\u8868\u524d\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/span>\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u65b9\u6cd5\u3068\u3057\u3066\u306f\u300c\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u300d\u306b\u306a\u308a\u307e\u3059\u3002<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c12\u56de\u3011\u300c\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u9632\u3050\u7fd2\u6163\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-15\/\" target=\"_blank\">\u3010\u7b2c12\u56de\u3011<\/a>\u3067\u3082\u8ff0\u3079\u307e\u3057\u305f\u304c\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u7fd2\u6163\u5316\u3059\u3079\u304d<\/span>\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u696d\u52d9\u3068\u3044\u3046\u306e\u306f\u3001\u6614\u306b\u6bd4\u3079\u308c\u3070\u30b7\u30b9\u30c6\u30e0\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u3068\u306f\u3044\u3048\u3001\u624b\u4f5c\u696d\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u90e8\u5206\u3082\u307e\u3060\u307e\u3060\u3042\u308a\u307e\u3059\u3002\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u3001\u8ee2\u8a18\u30df\u30b9\u306a\u3069\u8d77\u3053\u308b\u306f\u305a\u306f\u306a\u3044\u300d\u3068\u601d\u3063\u3066\u3044\u308b\u4eba\u3082\u304b\u306a\u308a\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u9055\u3044\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b35\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306a\u57fa\u672c\u7684\u304b\u3064\u5f71\u97ff\u751a\u5927\u306a\u30df\u30b9\u304c\u516c\u8868\u6c7a\u7b97\u66f8\u306b\u304a\u3044\u3066\u8d77\u3053\u3063\u3066\u3044\u308b\u4e8b\u5b9f\u3092\u76f4\u8996\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u307e\u3055\u306b\u300c\u8ad6\u3088\u308a\u8a3c\u62e0\u300d\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30df\u30b9\u306e\u9632\u6b62\u306b\u306f\u985e\u4f3c\u4e8b\u4f8b\u306e\u84c4\u7a4d\u3082\u5927\u4e8b\u306a\u306e\u3067\u3001\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><span><strong>\u3010\u4e8b\u4f8b35\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9805\u76ee\u5408\u8a08\u6b04\u306b\u304a\u3051\u308b\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-223995\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-2.png\" alt=\"\" width=\"819\" height=\"981\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-2.png 819w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/keisan-mis35-2-250x300.png 250w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u7acb\u82b1\u30a8\u30ec\u30c6\u30c3\u30af\u300c\u7b2c91\u56de\u3000\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff08\u8a02\u6b63\u524d\u306e\u3082\u306e\uff09\u300d<\/span><\/p>\n<p>\u8a02\u6b63\u5f8c\u306e\u56fa\u5b9a\u8ca0\u50b5\u5408\u8a08\u306f\u300c2,452\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3064\u307e\u308a\u3001\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u6570\u5b57\u306e\u4e26\u3073\u3092\u9593\u9055\u3048\u3066\u8ee2\u8a18\u3057\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u3067\u3059\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-bottom: 10px;\"><span style=\"color: #800000;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8aa4<\/span><\/strong><\/span>\uff1a\u56fa\u5b9a\u8ca0\u50b5\u5408\u8a08\u30002,<span style=\"border-bottom: double 3px #B22222;\">54<\/span>2<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6b63<\/span><\/strong><\/span>\uff1a\u56fa\u5b9a\u8ca0\u50b5\u5408\u8a08\u30002,<span style=\"border-bottom: double 3px #B22222;\">45<\/span>2<\/p>\n<\/div>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5408\u8a08\u6b04\u3067\u30df\u30b9\u304c\u8d77\u3053\u308b\u3053\u3068\u306f<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c12\u56de\u3011\u300c\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u9632\u3050\u7fd2\u6163\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-15\/\" target=\"_blank\">\u3010\u7b2c12\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b12\uff0d\uff12\u3011<\/span>\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u3044\u305a\u308c\u3082\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u767a\u898b\u53ef\u80fd\u3067\u3059\u3002\u57fa\u672c\u306e\u5fb9\u5e95\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u6c7a\u7b97\u66f8\u306e\u30c1\u30a7\u30c3\u30af\u306f\u3001\u57fa\u672c\u306b\u7acb\u3061\u8fd4\u308a\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u7fd2\u6163\u5316\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\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>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\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":[178,488,167,182,290,232],"tags":[611,498,503],"backnumber":[2086],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 12:15:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223978"}],"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=223978"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223978\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=223978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=223978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=223978"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=223978"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=223978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}