{"id":225232,"date":"2021-03-25T10:14:21","date_gmt":"2021-03-25T01:14:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225232"},"modified":"2021-03-25T10:00:07","modified_gmt":"2021-03-25T01:00:07","slug":"financial-accounting-article-76","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-76\/","title":{"rendered":"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2169\u3000\u91d1\u878d\u5e81\u306e\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2020\u5e74\uff13\u670827\u65e5\uff082020\u5e74\uff15\u670829\u65e5\u66f4\u65b0\uff09\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200327\/01.pdf\" target=\"_blank\">\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u91d1\u878d\u5e81\u306b\u3088\u308b\u5e73\u621031\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u306e\u57f7\u7b46\u6642\u70b9\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u8fd1\u65e5\u4e2d\u306b\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u516c\u8868\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u9069\u5b9c\u3001\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\"> \u203b\u672c\u89e3\u8aac\u3067\u306f\u4ee5\u4e0b\u306e\u540d\u79f0\u306b\u3064\u304d\u7565\u79f0\u306b\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-0.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-225306\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-0.png\" alt=\"\" width=\"550\" height=\"501\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-0.png 1119w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-0-300x273.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-0-1024x934.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u5f79\u54e1\u306e\u5831\u916c\u7b49\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-1-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-1-1.png\" alt=\"\" title=\"\" width=\"1352\" height=\"1334\" class=\"alignnone size-full wp-image-225665\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-1-1.png 1352w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-1-1-300x296.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-1-1-1024x1010.png 1024w\" sizes=\"(max-width: 1352px) 100vw, 1352px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225307\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-2.png\" alt=\"\" width=\"1352\" height=\"1572\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-2.png 1352w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-2-258x300.png 258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-2-880x1024.png 880w\" sizes=\"(max-width: 1352px) 100vw, 1352px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225310\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-3.png\" alt=\"\" width=\"1357\" height=\"1743\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-3.png 1357w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-3-233x300.png 233w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-3-797x1024.png 797w\" sizes=\"(max-width: 1357px) 100vw, 1357px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225595\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-4-1.png\" alt=\"\" width=\"1363\" height=\"1528\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-4-1.png 1363w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-4-1-267x300.png 267w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-4-1-913x1024.png 913w\" sizes=\"(max-width: 1363px) 100vw, 1363px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225592\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-5-1.png\" alt=\"\" width=\"1355\" height=\"1161\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-5-1.png 1355w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-5-1-300x257.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-5-1-1024x877.png 1024w\" sizes=\"(max-width: 1355px) 100vw, 1355px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000ESOP <\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-6-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-6-1.png\" alt=\"\" title=\"\" width=\"1369\" height=\"2065\" class=\"alignnone size-full wp-image-225663\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-6-1.png 1369w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-6-1-198x300.png 198w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-6-1-678x1024.png 678w\" sizes=\"(max-width: 1369px) 100vw, 1369px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-7-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-7-1.png\" alt=\"\" title=\"\" width=\"1357\" height=\"1411\" class=\"alignnone size-full wp-image-225664\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-7-1.png 1357w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-7-1-288x300.png 288w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-7-1-984x1024.png 984w\" sizes=\"(max-width: 1357px) 100vw, 1357px\" \/><\/a><\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u216a\u3000\u305d\u306e\u4ed6\u7559\u610f\u4e8b\u9805\u53ca\u3073\u53c2\u8003\u60c5\u5831<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u305f\u4ee5\u5916\u306b\u30012021\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u53ca\u3073\u53c2\u8003\u60c5\u5831\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u5927\u6cd5\u4eba\u306e\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u5404\u7a2e\u30e2\u30c7\u30eb\u304a\u3088\u3073\u4e8b\u52d9\u53d6\u6271\u6307\u91dd\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u682a\u61c7WEB\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\uff08\u6539\u8a02\u7248\uff09\u300d\uff08\u7d4c\u56e3\u9023\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u62db\u96c6\u901a\u77e5\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u62e1\u5927\u3092\u8e0f\u307e\u3048\u305f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u81e8\u6642\u7684\u306a\u62db\u96c6\u901a\u77e5\u30e2\u30c7\u30eb\u300d\uff08\u7d4c\u56e3\u9023\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306e\u516c\u8868\u8cc7\u6599<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306b\u95a2\u3059\u308bQ&amp;A\u96c6\u30fb\u7d71\u5408\u7248\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u6539\u6b63\u6cd5\u52d9\u7701\u4ee4\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u5bfe\u5fdc\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u53ca\u3073\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306e\u5909\u5316\u7b49\u3092\u8e0f\u307e\u3048\u305f\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u5831\u544a\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u682a\u4e3b\u7dcf\u4f1a\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u682a\u4e3b\u7dcf\u4f1a\u904b\u55b6\u306b\u4fc2\u308bQ&amp;A\u300d\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u682a\u4e3b\u7dcf\u4f1a\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u958b\u50ac\u7b49\uff09\u3001\u4f01\u696d\u6c7a\u7b97\u30fb\u76e3\u67fb\u7b49\u306e\u5bfe\u5fdc\u300d\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\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\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u6848\u300d\u306e\u95a3\u8b70\u6c7a\u5b9a\u300d\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u52d9\u7701\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5ef6\u9577<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u300d\uff08\u91d1\u878d\u5e81\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff18\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u60c5\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u4f01\u696d\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u8a18\u8ff0\u60c5\u5831\u306e\u5145\u5b9f\uff09\u300d\uff08\u91d1\u878d\u5e81\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff19\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u95a2\u9023\u306e\u7a0e\u52d9\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>10\u3000\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>11\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5927\u6cd5\u4eba\u306e\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5927\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u7b49\uff09\u306b\u3064\u3044\u30662020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u96fb\u5b50\u7533\u544a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5bfe\u5fdc\u304c\u672a\u4e86\u3067\u3042\u308b\u4f1a\u793e\u306f\u3001\u6e96\u5099\u3092\u6025\u3050\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5f93\u6765<\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u3001\u524d\u671f\u306b\u7e70\u308a\u623b\u3057\u3066\u9084\u4ed8\u8acb\u6c42\u3067\u304d\u308b<\/span><\/span>\u3002\u3064\u307e\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u5f53\u671f\u306e\u6b20\u640d\u91d1\u3092\u524d\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3066\u3001\u524d\u671f\u306b\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/span>\u3002\u3053\u306e\u5834\u5408\u3001\u524d\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u9650\u5ea6\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u300c\u5f53\u671f\u306e\u6b20\u640d\u91d1\uff08\u25b35,000\uff09\uff1e\u524d\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\uff083,000\uff09\u300d\u306e\u5834\u5408\u3001\u5dee\u984d\u306e\u25b32,000\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3068\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u7b49\u3067\u3001\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u3044\u305f\u3082\u306e\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u27a4\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\uff15\u5104\u5186\u4ee5\u4e0a\u7b49\u306e\u5927\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u666e\u901a\u6cd5\u4eba<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u27a4100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306a\u3069<\/span><\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u5730\u65b9\u7a0e\uff08\u4e8b\u696d\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\uff09\u306f\u5bfe\u8c61\u5916<\/span><\/span>\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9084\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u751f\u3058\u305f\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225315\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-8.png\" alt=\"\" width=\"1063\" height=\"597\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-8.png 1063w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-8-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-8-1024x575.png 1024w\" sizes=\"(max-width: 1063px) 100vw, 1063px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306e\u7279\u4f8b<\/h4>\n<p>\u5f93\u6765\u3001\u4e0a\u8a18\u2460\u306e\u5236\u5ea6\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u307f\u3067\u5229\u7528\u53ef\u80fd\u3067\u3042\u3063\u305f\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306e\u7279\u4f8b\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/span><\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u306b\u3064\u3044\u3066\u3082\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">2020\u5e74\uff12\u6708\uff11\u65e5\u304b\u30892022\u5e74\uff11\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u984d<\/span><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #000000;\">\u5927\u898f\u6a21\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c10\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u7b49\uff09\u306e100\uff05\u5b50\u4f1a\u793e\u53ca\u3073 100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u7b49\u306f\u9664\u304f<\/span>\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08<\/strong><\/h4>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u307f\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4e8b\u696d\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u7a0e\u91d1\u3054\u3068\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\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:#cd853f;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6cd5\u4eba\u7a0e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u7e70\u623b\u3057\u9084\u4ed8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u7a0e\u91d1\u306e\u6e1b\u984d\u52b9\u679c\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #000000;\">\u7e70\u623b\u3057\u9084\u4ed8\u306b\u5145\u3066\u305f\u5f53\u671f\u767a\u751f\u306e\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u696d\u7a0e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u671f\u767a\u751f\u306e\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u305f\u3081\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u5f53\u671f\u672b\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u306e\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u9664\u5916\u3059\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u5168\u4f53\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08<a title=\"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-72\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a><strong>\uff11\u300c\u8a2d\u4f8b\u2460\u3001\u2461\u300d<\/strong>\u53c2\u7167\uff09\u3092\u4f7f\u7528\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f4f\u6c11\u7a0e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4f4f\u6c11\u7a0e\u306f\u6cd5\u4eba\u7a0e\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u6b20\u640d\u91d1\uff08\u63a7\u9664\u5bfe\u8c61\u9084\u4ed8\u6cd5\u4eba\u7a0e\u984d\uff09\u3068\u3057\u3066\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u672b\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u306e\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u9664\u5916\u3059\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u5168\u4f53\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u300c\u4f4f\u6c11\u7a0e\u7387\u00f7\uff08\uff11\uff0b\u4e8b\u696d\u7a0e\u7387\uff09\u300d\u3067\u8a08\u7b97\u3059\u308b\uff08\u6771\u4eac\u90fd\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u306f10.02\uff05\u3001\u6771\u4eac\u90fd\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u4e0d\u9069\u7528\u6cd5\u4eba9.45\uff05\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/h4>\n<p>2019\u5e7412\u6708\u306e\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3044\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u30012021\u5e74\uff11\u670822\u65e5\u306b\u682a\u61c7WEB\u3088\u308a\u3001\u300c\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u5404\u7a2e\u30e2\u30c7\u30eb\u306e\u6539\u6b63\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u30012021\u5e74\uff13\u6708\uff19\u65e5\u306b\u7d4c\u56e3\u9023\u3088\u308a\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\u300d\u306e\u6539\u8a02\u7248\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u5168\u682a\u61c7WEB\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kabukon.net\/pic\/study_2021_01.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u5404\u7a2e\u30e2\u30c7\u30eb\u304a\u3088\u3073\u4e8b\u52d9\u53d6\u6271\u6307\u91dd\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u682a\u61c7WEB\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keidanren.or.jp\/policy\/2016\/017.html\" target=\"_blank\">\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\uff08\u6539\u8a02\u7248\uff09<\/a>\u300d\uff08\u7d4c\u56e3\u9023\uff09<\/p>\n<\/div><\/div>\n<p>\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u7b49\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u3001\u6709\u7528\u306a\u60c5\u5831\u306e\u305f\u3081\u3001\u9069\u5b9c\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u62db\u96c6\u901a\u77e5\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u4e0b\u3067\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306b\u30012020\u5e74\uff14\u670828\u65e5\u306b\u7d4c\u56e3\u9023\u3088\u308a\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u62e1\u5927\u3092\u8e0f\u307e\u3048\u305f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u81e8\u6642\u7684\u306a\u62db\u96c6\u901a\u77e5\u30e2\u30c7\u30eb\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p>\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keidanren.or.jp\/announce\/2020\/0428.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u62e1\u5927\u3092\u8e0f\u307e\u3048\u305f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u81e8\u6642\u7684\u306a\u62db\u96c6\u901a\u77e5\u30e2\u30c7\u30eb\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u73fe\u6642\u70b9\u3067\u3082\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306f\u5927\u304d\u3044\u305f\u3081\u3001\u62db\u96c6\u901a\u77e5\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306e\u516c\u8868\u8cc7\u6599<\/strong><\/h4>\n<p>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u8cc7\u6599\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/library\/accounting\/post-229.html\" target=\"_blank\">\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306b\u95a2\u3059\u308bQ&amp;A\u96c6\u30fb\u7d71\u5408\u7248<\/a>\u300d\uff082020\u5e74\uff16\u6708\uff18\u65e5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/library\/regulations\/post-238.html\" target=\"_blank\">\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u6539\u6b63\u6cd5\u52d9\u7701\u4ee4\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u5bfe\u5fdc<\/a>\u300d\uff082021\u5e74\uff12\u670826\u65e5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/library\/regulations\/post-239.html\" target=\"_blank\">\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u53ca\u3073\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306e\u5909\u5316\u7b49\u3092\u8e0f\u307e\u3048\u305f\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u5831\u544a\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066<\/a>\u300d\uff082021\u5e74\uff12\u670826\u65e5\uff09<\/p>\n<\/div><\/div>\n<p>KAM\u306b\u95a2\u3059\u308b\u60c5\u5831\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u306e\u5bfe\u5fdc\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u53c2\u8003\u306b\u306a\u308b\u60c5\u5831\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u682a\u4e3b\u7dcf\u4f1a\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/h4>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u53ca\u3073\u6cd5\u52d9\u7701\u3088\u308a\u4ee5\u4e0b\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-bottom: 3px;\">\u3014\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/covid-19\/kabunushi_sokai_qa.html\" target=\"_blank\">\u682a\u4e3b\u7dcf\u4f1a\u904b\u55b6\u306b\u4fc2\u308bQ&amp;A<\/a>\u300d\uff082020\u5e74\uff14\u670828\u65e5\u6700\u7d42\u66f4\u65b0\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/covid-19\/kabunushi_sokai.html\" target=\"_blank\">\u682a\u4e3b\u7dcf\u4f1a\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u958b\u50ac\u7b49\uff09\u3001\u4f01\u696d\u6c7a\u7b97\u30fb\u76e3\u67fb\u7b49\u306e\u5bfe\u5fdc<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\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<\/a>\u300d\uff082021\u5e74\uff12\u6708\uff13\u65e5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2020\/02\/20210205001\/20210205001.html\" target=\"_blank\">\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u6848\u300d\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f<\/a>\u300d\uff082021\u5e74\uff12\u6708\uff15\u65e5\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u3014\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji07_00021.html\" target=\"_blank\">\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u306b\u3064\u3044\u3066<\/a>\u300d\uff082021\u5e74\uff11\u670829\u65e5\u66f4\u65b0\uff09<\/p>\n<\/div><\/div>\n<p>\u73fe\u6642\u70b9\u3067\u3082\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306f\u5927\u304d\u3044\u305f\u3081\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u306b\u3042\u305f\u3063\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5ef6\u9577<\/strong><\/h4>\n<p>2021\u5e74\uff11\u6708\uff18\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u4f34\u3044\u3001<span style=\"border-bottom: solid 1px #000000;\">\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a<\/span>\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u8ca1\u52d9\uff08\u652f\uff09\u5c40\u9577\u306e\u627f\u8a8d\u306b\u3088\u308a<\/span>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30fb\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u30fb\u56db\u534a\u671f\u5831\u544a\u66f8\u3001\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5ef6\u9577\u3067\u304d\u308b\u65e8\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20210108.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u81e8\u6642\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u81e8\u6642\u5831\u544a\u66f8\u306e\u4f5c\u6210\u81ea\u4f53\u304c\u884c\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4e8b\u60c5\u304c\u89e3\u6d88\u3057\u305f\u5f8c\u3001\u53ef\u53ca\u7684\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u9045\u6ede\u306a\u304f\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u60c5\u5831<\/strong><\/h4>\n<p>\u91d1\u878d\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u306e\u5145\u5b9f\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u7d39\u4ecb\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\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/kaiji.html\" target=\"_blank\">\u4f01\u696d\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u8a18\u8ff0\u60c5\u5831\u306e\u5145\u5b9f\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306e\u969b\u306b\u53c2\u8003\u3068\u306a\u308b\u60c5\u5831\u304c\u591a\u304f\u3042\u308b\u305f\u3081\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u95a2\u9023\u306e\u7a0e\u52d9\u306e\u53c2\u8003\u60c5\u5831<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\uff082021\u5e74\uff13\u6708\uff15\u65e5\u66f4\u65b0\uff09\u300d\u304c\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\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/faq\/index.htm\" target=\"_blank\">\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\uff082021\u5e74\uff13\u6708\uff15\u65e5\u66f4\u65b0\uff09<br \/>\n<\/div><\/div>\n<p>\u5f53\u8a72FAQ\u306f\u7533\u544a\u3084\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52d9\u3092\u691c\u8a0e\u3059\u308b\u969b\u3084\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u5f79\u7acb\u3064\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u4ed6\u306e\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u682a\u5f0f\u4ea4\u63db\u306e\u5236\u5ea6\u304c\u3042\u3063\u305f\u304c\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3059\u308b\u5834\u5408\u3067\u306a\u3051\u308c\u3070\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002\u4e00\u65b9\u3001\u81ea\u793e\u306e\u65b0\u682a\u767a\u884c\u7b49\u3068\u4ed6\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u73fe\u7269\u51fa\u8cc7\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u624b\u7d9a\u304c\u8907\u96d1\u3067\u30b3\u30b9\u30c8\u304c\u639b\u304b\u308b\u3068\u3044\u3046\u6307\u6458\u304c\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #000000;\">\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082<\/span>\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"color: #b22222;\">\u300c\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u300d<\/span>\u304c\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf#page=3\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225317\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-9.png\" alt=\"\" width=\"1604\" height=\"682\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-9.png 1604w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-9-300x127.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-9-1024x435.png 1024w\" sizes=\"(max-width: 1604px) 100vw, 1604px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6cd5\u52d9\u7701\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u305f\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c10\u53f7\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306f\u6539\u6b63\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u306f\u3001\u682a\u5f0f\u4ea4\u63db\u3068\u540c\u3058\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u682a\u5f0f\u4ea4\u63db\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u3048\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f8c\u767a\u4e8b\u8c61\u6ce8\u8a18<\/strong><\/h4>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u306f\u30012021\u5e74\uff13\u6708\uff11\u65e5\u65bd\u884c\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u30012021\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u5f53\u8a72\u5236\u5ea6\u304c\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u7a00\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">2021\u5e74\uff13\u6708\u671f\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91cd\u8981\u306a\u5f8c\u767a\u4e8b\u8c61\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u306a\u3044\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span><\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>11\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3092\u7528\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3092\u682a\u4e3b\u306b\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u4e3b\u306e\u500b\u5225\u306e\u627f\u8afe\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u306f\u3042\u307e\u308a\u9032\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<br \/>\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:#000000;\">\n\t\t<p>\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3092\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3057\u3001\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u305d\u306e<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30a2\u30c9\u30ec\u30b9\u7b49\u3092\u66f8\u9762\u3067\u901a\u77e5\u3059\u308b\u65b9\u6cd5<\/span><\/span>\u306b\u3088\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3092\u682a\u4e3b\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3092\u5275\u8a2d\uff08\u306a\u304a\u3001\u66f8\u9762\u3067\u306e\u8cc7\u6599\u63d0\u4f9b\u3092\u5e0c\u671b\u3059\u308b\u682a\u4e3b\u306f\u3001\u66f8\u9762\u306e\u4ea4\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09\u3002<\/p>\n<\/div>\n<p><a href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225320\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-10.png\" alt=\"\" width=\"1456\" height=\"972\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-10.png 1456w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-10-300x200.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-10-1024x683.png 1024w\" sizes=\"(max-width: 1456px) 100vw, 1456px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6cd5\u52d9\u7701\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u6539\u6b63\u306f\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u516c\u5e03\u306e\u65e5\uff082019\u5e7412\u670811\u65e5\uff09\u304b\u3089\u8d77\u7b97\u3057\u3066\uff13\u5e74\uff16\u30f6\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u216b\u3000\u4eca\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u6765\u671f\u4ee5\u964d\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u3042\u308b\u3002<br \/>\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:#800080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u3014\u53ce\u76ca\u8a8d\u8b58\u95a2\u4fc2\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #800080;\"><strong>\u3014\u6642\u4fa1\u57fa\u6e96\u95a2\u4fc2\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53ce\u76ca\u8a8d\u8b58\u95a2\u4fc2<\/strong><\/h4>\n<p>2018\u5e74\uff13\u670830\u65e5\u306bASBJ\u3088\u308a\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u305d\u3057\u3066\u30012020\u5e74\uff13\u670831\u65e5\u306b\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u96fb\u6c17\u4e8b\u696d\u9023\u5408\u4f1a\u53ca\u3073\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u30ac\u30b9\u5354\u4f1a\u304b\u3089\u306e\u63d0\u8d77\u306b\u57fa\u3065\u304d\u30012020\u5e7412\u670825\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c70\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-1225.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c70\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u691c\u91dd\u65e5\u57fa\u6e96\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u3092\u8a8d\u3081\u306a\u3044\u7406\u7531<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u5185\u3067\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd164\uff09\u3002\u3053\u3053\u3067\u3001\u691c\u91dd\u65e5\u57fa\u6e96\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u3092\u8a8d\u3081\u305f\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u308b\u3053\u3068\u304b\u3089\u3001\u691c\u91dd\u65e5\u57fa\u6e96\u306f\u8a8d\u3081\u305a\u3001<span style=\"border-bottom: solid 1px #000000;\">\u6c7a\u7b97\u6708\u306e\u691c\u91dd\u65e5\u304b\u3089\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u751f\u3058\u305f\u53ce\u76ca\u3092\u898b\u7a4d\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848176\uff0d\uff13\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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-30px;\"><strong>\uff08\uff14\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848107\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2021\/2021-0118.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c71\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u6642\u4fa1\u6307\u91dd\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306e\u7b97\u5b9a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2776\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u91d1\u878d\u5546\u54c1\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225593\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-11-1.png\" alt=\"\" width=\"1321\" height=\"1621\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-11-1.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-11-1-244x300.png 244w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-11-1-834x1024.png 834w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6d77\u5916\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u8a2d\u5b9a\u3055\u308c\u308b\u6295\u8cc7\u4fe1\u8a17\uff08\u6d77\u5916\u306e\u6295\u8cc7\u4fe1\u8a17\uff09\u306b\u5bfe\u3057\u3066\u3001\u300c\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u969b\u3001\u60c5\u5831\u306e\u5165\u624b\u304c\u56f0\u96e3\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u65e5\u3068\u57fa\u6e96\u4fa1\u984d\u306e\u7b97\u5b9a\u65e5\u3068\u306e\u9593\u306e\u671f\u9593\u304c\u77ed\u3044\uff08\u901a\u5e38\u306f\uff11\u30f6\u6708\u7a0b\u5ea6\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u306e\u6d41\u52d5\u6027\u306a\u3069\u306e\u7279\u6027\u3082\u8003\u616e\u3059\u308b\uff09\u5834\u5408\u306b\u9650\u308a\u3001\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff15\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u6ce8\u8a18<\/strong><\/p>\n<p>\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u30ec\u30d9\u30eb\u304c\u628a\u63e1\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\uff15\uff0d\uff12\u306b\u5b9a\u3081\u308b\u4e8b\u9805\uff09\u3092\u6ce8\u8a18\u305b\u305a\u306b\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\uff08\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff17\uff09\u3002<br \/>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u53d6\u6271\u3044\uff08\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\uff09\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u6ce8\u8a18\u3057\u3066\u3044\u306a\u3044\u65e8<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u53d6\u6271\u3044\uff08\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\uff09\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000<span style=\"color: #006400;\">\u2461<\/span>\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"color: #006400;\">\u2461<\/span>\u306e\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8abf\u6574\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u3092\u533a\u5225\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u3000\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff12\uff09<\/span>\u3000\u5f53\u671f\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff13\uff09<\/span>\u3000\u8cfc\u5165\u3001\u58f2\u5374\u53ca\u3073\u511f\u9084\u306e\u305d\u308c\u305e\u308c\u306e\u984d\uff08\u3053\u308c\u3089\u306e\u984d\u306e\u7d14\u984d\u3092\u793a\u3059\u3053\u3068\u3082\u3067\u304d\u308b\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff14\uff09<\/span>\u3000\u3053\u308c\u307e\u3067\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u671f\u306b\u6642\u4fa1\u6307\u91dd\u684824-3\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u984d\u53ca\u3073\u3053\u308c\u307e\u3067\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u5f53\u671f\u306b\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u984d<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px;\">\u307e\u305f\u3001<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u306b\u5b9a\u3081\u308b\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u640d\u76ca\u53ca\u3073\u305d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000<span style=\"color: #006400;\">\u2461<\/span>\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"color: #006400;\">\u2461<\/span>\u306e\u6642\u4fa1\u7b97\u5b9a\u65e5\u306b\u304a\u3051\u308b\u89e3\u7d04\u7b49\u306b\u95a2\u3059\u308b\u5236\u9650\u306e\u5185\u5bb9\u3054\u3068\u306e\u5185\u8a33<\/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;\"><strong><span style=\"color: #b22222;\">\u3010\u89e3\u7d04\u7b49\u306b\u95a2\u3059\u308b\u5236\u9650\u306e\u5185\u5bb9\u304c\u7570\u306a\u308b\u6295\u8cc7\u4fe1\u8a17\u3092\u8907\u6570\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3011<\/span><\/strong><br \/>\n\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff13\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u3068\u3057\u305f\u5224\u65ad\u306e\u524d\u63d0\u3068\u306a\u3063\u305f\u89e3\u7d04\u7b49\u306b\u95a2\u3059\u308b\u5236\u9650\u306e\u5185\u5bb9\u304c\u985e\u4f3c\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u3054\u3068\u306b\u96c6\u8a08\u3057\u3001\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u89e3\u7d04\u7b49\u306b\u95a2\u3059\u308b\u5236\u9650\u306e\u4e3b\u306a\u5185\u5bb9\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2777\u3000\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/p>\n<p>\u6642\u4fa1\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u6709\u4fa1\u8a3c\u5238\u306f\u60f3\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u3092\u9664\u304d\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b<\/span><\/span>\u3002\u307e\u305f\u3001\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u3067\u3082\u3001\u901a\u5e38\u306f\u91d1\u878d\u6295\u8cc7\u76ee\u7684\u3067\u4fdd\u6709\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u5bfe\u3059\u308b\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u63d0\u4f9b\u306b\u3064\u306a\u304c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u6295\u8cc7\u4fe1\u8a17\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308b\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001\u7d4c\u904e\u63aa\u7f6e\u3067\u3042\u308b\u6642\u4fa1\u6307\u91dd\u7b2c26\u9805\u3092\u524a\u9664\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u5f93\u3044\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u7d71\u4e00\u3057\u3066\u3044\u308b\uff08\u6642\u4fa1\u6307\u91dd\u684849\uff0d\uff19\uff09\u3002\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225594\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-12-1.png\" alt=\"\" width=\"1311\" height=\"1173\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-12-1.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-12-1-300x268.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui4-12-1-1024x916.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u6ce8\u8a18<\/strong><\/p>\n<p>\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff19\u306e\u53d6\u6271\u3044\uff08\u57fa\u6e96\u4fa1\u984d\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u53d6\u6271\u3044\uff09\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u6307\u91dd\uff15\uff0d\uff12\u306b\u5b9a\u3081\u308b\u4e8b\u9805\uff09\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\uff08\u6642\u4fa1\u6307\u91dd\u684824\uff0d11\uff09\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff19\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u6307\u91dd\uff15\uff0d\uff12\u306b\u5b9a\u3081\u308b\u4e8b\u9805\u3092\u6ce8\u8a18\u3057\u3066\u3044\u306a\u3044\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff19\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000<span style=\"color: #cd5c5c;\">\u2461<\/span>\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u306e\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8abf\u6574\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff17\uff08\uff13\uff09\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2776<strong>\uff08\u2171\uff09<\/strong><span style=\"color: #006400;\">\u2462\uff08\uff11\uff09\uff5e\uff08\uff14\uff09<\/span>\u53c2\u7167\uff09\u3068\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6642\u4fa1\u6307\u91dd\u684824\uff0d15\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u6307\u91dd\u7b2c\uff14\u9805\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u4e8b\u9805\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3001\u6642\u4fa1\u53ca\u3073\u305d\u306e\u5dee\u984d\uff09\u3092\u6ce8\u8a18\u3057\u3066\u3044\u306a\u3044\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6642\u4fa1\u6307\u91dd\u684824\uff0d15\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u305f\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u6642\u4fa1\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u306f2021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u304c\u3001\u6642\u4fa1\u6307\u91dd\u6848\u306e\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6642\u4fa1\u6307\u91dd\u684825\uff0d\uff12\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\"><span style=\"color: #b22222;\">2022 \u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b<\/span>\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u5bb9\u8a8d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">2021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u6642\u4fa1\u6307\u91dd\u6848\u3092\u5e74\u5ea6\u672b\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u300c\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff17\uff08\uff13\uff09\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2776<strong>\uff08\u2171\uff09<\/strong><span style=\"color: #006400;\">\u2462<\/span>\u53c2\u7167\uff09\u300d\u53ca\u3073\u300c\u6642\u4fa1\u6307\u91dd\u684824\uff0d11\uff08\uff13\uff09\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2777<strong>\uff08\u2171\uff09<\/strong><span style=\"color: #cd5c5c;\">\u2462<\/span>\u53c2\u7167\uff09\u300d\u306e\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6642\u4fa1\u6307\u91dd\u684824\uff0d\uff17\uff08\uff13\uff09\u300d\u53ca\u3073\u300c\u6642\u4fa1\u6307\u91dd\u684824\uff0d11\uff08\uff13\uff09\u300d\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u4f75\u305b\u3066\u8868\u793a\u3055\u308c\u308b\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f\u5fc5\u8981\u306a\u3044\uff08\u6642\u4fa1\u6307\u91dd\u684827\uff0d\uff13\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>2020\u5e74\uff13\u670827\u65e5\uff082020\u5e74\uff15\u670829\u65e5\u66f4\u65b0\uff09\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u91d1\u878d\u5e81\u306b\u3088\u308b\u5e73\u621031\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u672c\u89e3\u8aac\u306e\u57f7\u7b46\u6642\u70b9\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u8fd1\u65e5\u4e2d\u306b\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u516c\u8868\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u9069\u5b9c\u3001\u78ba\u8a8d\u3055\u308c\u305f\u3044\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":[511,524,333,549,691,339,611,328,373,498,159,437],"backnumber":[2088],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 08:31:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225232"}],"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=225232"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225232\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=225232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=225232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=225232"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=225232"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=225232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}