{"id":227567,"date":"2021-05-06T10:13:18","date_gmt":"2021-05-06T01:13:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227567"},"modified":"2021-05-06T09:49:41","modified_gmt":"2021-05-06T00:49:41","slug":"accounting-article-104","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-104\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c14\u56de\u3011\u300c\u4ed6\u4eba\u4e8b\u3067\u306f\u3044\u3051\u306a\u3044\u8abf\u67fb\u306e\u5fc3\u5f97\u300d\uff5e\u8abf\u67fb\u6a5f\u95a2\u306e\u4f1a\u8a08\u7684\u8996\u70b9\u7de8\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: 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0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u306e\u8abf\u67fb\u3067\u7279\u306b\u898b\u3089\u308c\u3066\u3044\u308b\u53d6\u5f15\u3084\u8abf\u67fb\u6a5f\u95a2\u306e\u4f1a\u8a08\u7684\u8996\u70b9\u3092\u77e5\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u306e\u8abf\u67fb\u6a5f\u95a2\u306b\u3088\u308b\u4f1a\u8a08\u7684\u8996\u70b9\u3092\u77e5\u3063\u3066\uff2d\uff06\uff21\u306e\u52a9\u8a00\u3068\u652f\u63f4\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u901a\u3058\u3066\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30d2\u30f3\u30c8\u306b\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\n<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/taishokigyonomirarekaata14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-227571\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/taishokigyonomirarekaata14-1.png\" alt=\"\u8a55\u4fa1\u8ef8\u3000\u6642\u9593\u8ef8\u3000\u9ad8\u3000\u4f4e\u3000\u65e9\u3000\u9045\" width=\"450\" height=\"401\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/taishokigyonomirarekaata14-1.png 1805w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/taishokigyonomirarekaata14-1-300x267.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/taishokigyonomirarekaata14-1-1024x912.png 1024w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6642\u9593\u8ef8<\/strong><\/h4>\n<p>\u6642\u9593\u8ef8\u3068\u306f\u3001\u3042\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\uff08\u7d4c\u7406\uff09\u51e6\u7406\u3092\u3059\u308b\u4e0a\u3067\u65e9\u304f\u8a08\u4e0a\u3059\u308b\u304b\u9045\u304f\u8a08\u4e0a\u3059\u308b\u304b\u306e\u8a08\u4e0a\u6642\u671f\u3092\u8868\u3057\u307e\u3059\u3002\u672c\u6765\u8a08\u4e0a\u3059\u3079\u304d\u5e74\u6708\u65e5\u3088\u308a\u3082\u65e9\u304f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u9045\u304f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6b63\u3057\u3044\u5e74\u6708\u65e5\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6642\u9593\u8ef8\u304c\u95a2\u4fc2\u3059\u308b\u53d6\u5f15\u306f\u3001\u53ce\u76ca\u3084\u8cbb\u7528\u306e\u8a08\u4e0a\u6642\u671f\u3068\u3044\u3063\u305f\uff30\uff0f\uff2c\u306e\u6570\u5024\u306b\u5f71\u97ff\u3059\u308b\u53d6\u5f15\u3067\u591a\u304f\u898b\u3089\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u8abf\u67fb\u306e\u904e\u7a0b\u3067\u306f\u3001\u4fee\u6b63\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53d6\u5f15\u3068\u3057\u3066\u3001\u591a\u304f\u6307\u6458\u3055\u308c\u308b\u3082\u306e\u306e\uff11\u3064\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u4f1a\u8a08\u51e6\u7406\u306e\u4fee\u6b63\u3092\u4f34\u3046\u53d6\u5f15\u306e\u4e2d\u306b\u306f\u3001\u3046\u3063\u304b\u308a\u306b\u3088\u308b\u30df\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u3054\u304f\u7a00\u306b\u610f\u56f3\u7684\u3067\u306f\u306a\u3044\u304b\u3068\u7591\u308f\u308c\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u8abf\u67fb\u201c\u6642\u70b9\u201d\u306e\u58f2\u308a\u624b\u306e\u5b9f\u614b\u628a\u63e1\u304c\u8ca1\u52d9\uff24\uff24\u306e\u4e3b\u306a\u76ee\u7684\u306a\u306e\u3067\u3001\u65e5\u4ed8\u304c\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u8abf\u67fb\u6a5f\u95a2\u306b\u3068\u3063\u3066\u306e\u91cd\u5927\u306a\u95a2\u5fc3\u4e8b\u3067\u3042\u308a\u3001\u300c\u8aa4\u308a\u304c\u591a\u3044\u5834\u5408\u300d\u3084\u300c\u591a\u984d\u306e\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u300d\u3001\u300c\u610f\u56f3\u7684\u306b\u8a08\u4e0a\u6642\u671f\u3092\u6b6a\u3081\u3066\u3044\u308b\u5834\u5408\u300d\u306f\u3001\u8abf\u67fb\u6a5f\u95a2\u3084\u8cb7\u3044\u624b\u306e\u5fc3\u8a3c\u3092\u5bb3\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8abf\u67fb\u3067\u8a08\u4e0a\u6642\u671f\u3092\u7591\u3046\u30b1\u30fc\u30b9\u306f\u6bd4\u8f03\u7684\u671f\u672b\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u306b\u96c6\u4e2d\u3057\u3084\u3059\u3044\u306e\u3067\u3001\u58f2\u308a\u624b\u3068\u3057\u3066\u306f\u3001\u6bce\u5e74\u306e\u6c7a\u7b97\u671f\u672b\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u306b\u610f\u8b58\u3057\u3066\u6b63\u3057\u3044\u6642\u671f\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3088\u3046\u6c17\u3092\u4ed8\u3051\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u7d4c\u904e\u52d8\u5b9a\u3068\u3044\u308f\u308c\u308b\u524d\u6255\u8cbb\u7528\u3001\u672a\u53ce\u53ce\u76ca\u3001\u524d\u53d7\u53ce\u76ca\u3001\u672a\u6255\u8cbb\u7528\u3068\u3044\u3063\u305f\u4e3b\u306b\u6c7a\u7b97\u6574\u7406\u3067\u4f7f\u7528\u3055\u308c\u308b\u3053\u308c\u3089\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u671f\u3001\u8a08\u4e0a\u6f0f\u308c\u3084\u8aa4\u308a\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h4 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style=\"margin-bottom: 10px;\"><strong>\u3010\u8a55\u4fa1\u8ef8\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\uff08\u52d8\u5b9a\u79d1\u76ee\uff09\u3068\u60f3\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #006400; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6\u5728\u5eab\uff08\u539f\u6750\u6599\u3001\u4ed5\u639b\u54c1\u3001\u5546\u54c1\u30fb\u88fd\u54c1\u306a\u3069\uff09<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u9673\u8150\u5316\u3001\u578b\u843d\u3061\u3001\u5b63\u7bc0\u5916\u308c\u3001\u898f\u683c\u5909\u66f4\u306a\u3069\u306e\u7406\u7531\u3067\u7c3f\u4fa1\u307b\u3069\u306e\u58f2\u5024\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u306b\u8a55\u4fa1\u640d\u3068\u307f\u306a\u3059\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u6709\u4fa1\u8a3c\u5238\u30fb\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u30fb\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\uff08\u91d1\u878d\u6a5f\u95a2\u306b\u52e7\u3081\u3089\u308c\u305f\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306a\u3069\uff09<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 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text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u511f\u5374\u8cc7\u7523\uff08\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\uff09<\/span> <\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4e0d\u8db3\u53c8\u306f\u8d85\u904e\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u7c3f\u4fa1\u3092\u4fee\u6b63\uff08\u52a0\u6e1b\u7b97\uff09\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\"> \u25c6\u4fdd\u967a\u7a4d\u7acb\u91d1<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 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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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u8abf\u67fb\u6a5f\u95a2\u304c\u58f2\u308a\u624b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3059\u308b\u8abf\u67fb\u306f\u3001\u4e3b\u306b\u8ca1\u52d9\u306e\u8996\u70b9\u304b\u3089\u58f2\u308a\u624b\u306e\u5b9f\u614b\u628a\u63e1\u306b\u52aa\u3081\u308b\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u8ca1\u52d9\uff24\uff24\uff09\u3068\u3044\u3046\u65b9\u6cd5\u304c\u591a\u304f\u3068\u3089\u308c\u307e\u3059\u3002\u3067\u306f\u3001\u8ca1\u52d9\u306b\u3064\u306a\u304c\u308b\u3059\u3079\u3066\u306e\u4e8b\u9805\u3092\u304f\u307e\u306a\u304f\u8abf\u3079\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u901a\u5e38\u3001\u8abf\u67fb\u306b\u306f\u6642\u9593\u3084\u4eba\u624b\u306e\u5236\u7d04\u304c\u3042\u308b\u306e\u3067\u3001\u4f55\u3092\u91cd\u8996\u3057\u3066\u3001\u4f55\u3092\u512a\u5148\u3059\u308b\u304b\u306e\u65b9\u91dd\u3092\u8abf\u67fb\u6a5f\u95a2\u5074\u3067\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304b\u3089\u81e8\u3080\u5834\u5408\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2094],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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