{"id":228129,"date":"2021-04-28T10:14:02","date_gmt":"2021-04-28T01:14:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=228129"},"modified":"2022-11-21T13:52:34","modified_gmt":"2022-11-21T04:52:34","slug":"release-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-18\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c55\u56de\u3011\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u958b\u793a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c55\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u958b\u793a\u300d<\/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<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>ASBJ\u3088\u308a2020\u5e74\uff13\u670831\u65e5\u306b\u300c\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u767a\u751f\u8981\u56e0\u300d\u306b\u4fc2\u308b\u6ce8\u8a18\u60c5\u5831\u306e\u5145\u5b9f\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c31\u9805\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u898b\u7a4d\u57fa\u6e96\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\/accounting_standards\/y2020\/2020-0331-02.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c31\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u898b\u7a4d\u57fa\u6e9610\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:#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;\">2021\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/span><\/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;\">\u516c\u8868\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u898b\u7a4d\u57fa\u6e9611\uff09\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u898b\u7a4d\u57fa\u6e96\u306e\u9069\u7528\u306f<span style=\"border-bottom: solid 1px #000000;\">\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4<\/span>\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u305f\u3060\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c14\u9805\u306e\u5b9a\u3081\uff08\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3088\u308b\u7d44\u66ff\u3048\uff09\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u898b\u7a4d\u57fa\u6e96\u306b\u5b9a\u3081\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u4f75\u305b\u3066\u8868\u793a\u3055\u308c\u308b<span style=\"border-bottom: solid 1px #000000;\">\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\uff08\u6bd4\u8f03\u60c5\u5831\uff09\u306b\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u898b\u7a4d\u57fa\u6e96\u306f\u30012021\u5e74\uff13\u6708\u671f\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u307f\u306a\u3089\u305a\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306b\u304a\u3044\u3066\u3082\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4eca\u56de\u306f\u3001\u3053\u306e\u898b\u7a4d\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u958b\u793a\u76ee\u7684\u306e\u7406\u89e3<\/a><\/div>\n<p style=\"margin-bottom: -4px; margin-top: -22px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306e\u8b58\u5225<\/a><\/div>\n<p style=\"margin-bottom: -4px; margin-top: -22px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/4\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff13\u3000\u6ce8\u8a18<\/a><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-228392\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.png\" alt=\"\" width=\"450\" height=\"661\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.png 1612w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2-697x1024.png 697w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p><!--nextpage--><br \/>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/2\/\">\u3010STEP\uff11\u3011\u958b\u793a\u76ee\u7684\u306e\u7406\u89e3<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/3\/\">\u3010STEP\uff12\u3011\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u958b\u793a\u76ee\u7684\u306e\u7406\u89e3<\/strong><\/h4>\n<\/div>\n<p>\u898b\u7a4d\u57fa\u6e96\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6ce8\u8a18\u306e\u5185\u5bb9\u306f\u3001\u898b\u7a4d\u57fa\u6e96\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u300c\u958b\u793a\u76ee\u7684\u300d\u306b\u7167\u3089\u3057\u3066\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u307e\u305a\u3001\u300c\u958b\u793a\u76ee\u7684\u300d\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u898b\u7a4d\u57fa\u6e96\uff14\u3001\uff17\uff09\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u5408\u7406\u7684\u306a\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u7279\u5fb4\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u7a0b\u5ea6\u3082\u69d8\u3005\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2713\u3000\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u306b\u4fc2\u308b\u898b\u7a4d\u308a\u65b9\u6cd5\u304c\u69d8\u3005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2713\u3000\u898b\u7a4d\u308a\u306e\u57fa\u790e\u60c5\u5831\u304c\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u3069\u306e\u7a0b\u5ea6\u5165\u624b\u53ef\u80fd\u3067\u3042\u308b\u304b\u306f\u69d8\u3005<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 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style=\"border-bottom: solid 1px #000000;\">\uff08\u6709\u5229\u3068\u306a\u308b\u5834\u5408\u53ca\u3073\u4e0d\u5229\u3068\u306a\u308b\u5834\u5408\u306e\u53cc\u65b9\u304c\u542b\u307e\u308c\u308b\uff09\u304c\u3042\u308b\u9805\u76ee\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b<\/span>\u3002<\/p>\n<\/div>\n<p><!--nextpage--><br \/>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/2\/\">\u3010STEP\uff11\u3011\u958b\u793a\u76ee\u7684\u306e\u7406\u89e3<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/3\/\">\u3010STEP\uff12\u3011\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306e\u8b58\u5225<\/strong><\/h4>\n<\/div>\n<p>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6ce8\u8a18\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u5168\u3066\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u306b\u3064\u3044\u3066\u6ce8\u8a18\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6bd4\u8f03\u7684\u5c11\u6570\u306e\u9805\u76ee\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u898b\u7a4d\u57fa\u6e9625\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u3092\u6ce8\u8a18\u5bfe\u8c61\u3068\u3059\u308b\u304b\u3092\u8b58\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#000000;\">\uff08\u958b\u793a\u5bfe\u8c61\u9805\u76ee\uff09\u3092\u8b58\u5225\u3059\u308b<\/span>\u3002<\/p>\n<p>\u8b58\u5225\u3059\u308b\u9805\u76ee\u306f\u3001\u901a\u5e38\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u3001\u4e26\u3073\u306b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u7d50\u679c\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u8ca0\u50b5\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001<span style=\"border-bottom: 1px solid #b22222; color: 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10px;\">\u305f\u3060\u3057\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u3001\u4e26\u3073\u306b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u7d50\u679c\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u8ca0\u50b5\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u5224\u65ad\u57fa\u6e96\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u3001<span style=\"border-bottom: 1px solid #b22222; color: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-1-1024x594.png 1024w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u27a4\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u3001\u76f4\u8fd1\u306e\u5e02\u5834\u4fa1\u683c\u306b\u3088\u308a\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e<span style=\"border-bottom: solid 1px #000000;\">\u5e02\u5834\u4fa1\u683c\u306e\u5909\u52d5\u306f<\/span>\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001<span style=\"border-bottom: solid 1px 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style=\"border-bottom: 1px solid #b22222; color: #b22222;\">\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u304c\u3042\u308b\u3082\u306e\u306b\u7740\u76ee<\/span>\u3057\u3066\u958b\u793a\u9805\u76ee\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u5f53\u8a72\u56fa\u5b9a\u8cc7\u7523\u3092\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2713\u3000\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\uff08\u4f8b\u3048\u3070\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u3084\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u51e6\u7406\u984d\u306e\u898b\u7a4d\u308a\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2713\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u7d50\u679c\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u8ca0\u50b5\uff08\u5076\u767a\u50b5\u52d9\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2713\u3000<span style=\"border-bottom: solid 1px #000000;\">\u6ce8\u8a18\u306b\u304a\u3044\u3066<\/span>\u958b\u793a\u3059\u308b\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u898b\u7a4d\u308a\u3092\u884c\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #000000;\">\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u304c\u3042\u308b\u5834\u5408<\/span>\uff08\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c40\uff0d\uff12\u9805\uff08\uff12\uff09\u53ca\u3073\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u9805\uff08\uff13\uff09\u306b\u57fa\u3065\u304d\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u3088\u308b\u6642\u4fa1\u3092\u958b\u793a\u3059\u308b\u5834\u5408\u7b49\uff09<\/p>\n<\/div>\n<p><!--nextpage--><br \/>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/2\/\">\u3010STEP\uff11\u3011\u958b\u793a\u76ee\u7684\u306e\u7406\u89e3<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/3\/\">\u3010STEP\uff12\u3011\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306e\u8b58\u5225<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u6ce8\u8a18<\/strong><\/h4>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6ce8\u8a18\u9805\u76ee<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u6ce8\u8a18\u306f\u72ec\u7acb\u3057\u3066\u3001\u6ce8\u8a18\u3059\u308b\uff08\u898b\u7a4d\u57fa\u6e96\uff16\uff09\u3002\u305d\u3057\u3066\u3001\u4e0a\u8a18<a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/3\/\" target=\"_blank\" rel=\"noopener\">\u3010STEP\uff12\u3011<\/a>\u3067\u8b58\u5225\u3057\u305f\u958b\u793a\u5bfe\u8c61\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u8b58\u5225\u3057\u305f\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u3092\u8868\u3059<span style=\"border-bottom: solid 1px #000000;\">\u9805\u76ee\u540d\u3092\u6ce8\u8a18\u3057<\/span>\uff08\u898b\u7a4d\u57fa\u6e96\uff16\uff09\u3001<span style=\"border-bottom: solid 1px #000000;\">\u5404\u9805\u76ee\u3054\u3068\u306b<\/span>\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u898b\u7a4d\u57fa\u6e96\uff17\u3001\uff18\u300127\u300129\u300130\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8b58\u5225\u3057\u305f\u9805\u76ee\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u306e\u9805\u76ee\u540d\u306f\u5358\u4e00\u306e\u6ce8\u8a18\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\uff08\u898b\u7a4d\u57fa\u6e96\uff16\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-228339\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-2-1.png\" alt=\"\" width=\"1342\" height=\"4706\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-2-1.png 1342w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-2-1-292x1024.png 292w\" sizes=\"(max-width: 1342px) 100vw, 1342px\" \/><\/a><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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u7559\u610f\u70b9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4<span style=\"border-bottom: solid 1px #000000;\">\u4e0a\u8a18<span style=\"color: #4682b4;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2461<\/span>\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3084\u8a18\u8f09\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/release-article-18\/2\/\" target=\"_blank\" rel=\"noopener\">\u3010STEP\uff11\u3011<\/a>\u306e\u958b\u793a\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u5224\u65ad\u3059\u308b<\/span>\uff08\u898b\u7a4d\u57fa\u6e96\uff17\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18<span style=\"color: #4682b4;\">\u2461<\/span>\u306e\uff08\u2170\uff09\u304b\u3089\uff08\u2172\uff09\u306f\u3042\u304f\u307e\u3067\u3082\u4f8b\u793a\u3067\u3042\u308b\u305f\u3081\u3001\u958b\u793a\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u6ce8\u8a18\u5185\u5bb9\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4e0a\u8a18<span style=\"color: #4682b4;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u4ee5\u5916\u306e\u6ce8\u8a18\u306b\u542b\u3081\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5f53\u8a72\u4ed6\u306e\u6ce8\u8a18\u9805\u76ee\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u4e8b\u9805\u306e\u8a18\u8f09\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u4e8b\u4f8b<\/strong><\/h4>\n<p>IFRS\u3084\u7c73\u56fd\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u65e2\u306b\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u300c<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\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-73\/2\" target=\"_blank\" rel=\"noopener\">2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u2164\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a>\u300d\u306b\u4e8b\u4f8b\u3092\u63b2\u8f09\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u6ce8\u8a18\u9805\u76ee\u306b\u3064\u3044\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8a18\u8f09\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4e0b\u8a18\u8868\u306e\u5bb9\u8a8d\u958b\u793a<span style=\"color: #b22222;\">\u2460<\/span>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8b58\u5225\u3057\u305f\u9805\u76ee\u3054\u3068\u306b\u3001\u5f53\u5e74\u5ea6\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3092\u3082\u3063\u3066\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #4682b4;\">\u2461<\/span>\u306e\u6ce8\u8a18\u9805\u76ee\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8a18\u8f09\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u898b\u7a4d\u57fa\u6e96\uff19\uff09\uff08\u4e0b\u8a18\u8868\u306e\u5bb9\u8a8d\u958b\u793a<span style=\"color: #b22222;\">\u2461<\/span>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-228146\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-3.png\" alt=\"\" width=\"1309\" height=\"951\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-3.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-3-300x217.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-3-1024x743.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000KAM\u3068\u306e\u95a2\u9023<\/strong><\/h4>\n<p>\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u3068\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u304c\u9078\u3070\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u76e3\u67fb\u4eba\u304b\u3089KAM\u306e\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u3001\u6ce8\u8a18\u5185\u5bb9\u306e\u5145\u5b9f\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u30c9\u30e9\u30d5\u30c8\u3092\u4f5c\u6210\u3057\u3001\u76e3\u67fb\u4eba\u3068\u4e8b\u524d\u306b\u5354\u8b70\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u3088\u308a\u3082\u524d\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u3088\u308a\u3082\u524d\u306b\u304a\u3044\u3066\u3001\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u53ca\u3073\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u300d\u3067\u3082\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u304c\u3001\u5f53\u8a72\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u5185\u5bb9\u304c\u6574\u5408\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3051\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247102\u306e\uff13\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6<\/span>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u3088\u308a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8a08\u7b97\u66f8\u985e\u53c8\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u305d\u306e\u984d\u3092\u8a08\u4e0a\u3057\u305f\u9805\u76ee\u3067\u3042\u3063\u3066\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\uff08\u9023\u7d50\uff09\u8a08\u7b97\u66f8\u985e\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304c\u3042\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u3000\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\uff08\u9023\u7d50\uff09\u8a08\u7b97\u66f8\u985e\u306e\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u306b\u63b2\u3052\u308b\u9805\u76ee\u306b\u8a08\u4e0a\u3057\u305f\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u306b\u63b2\u3052\u308b\u9805\u76ee\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><br \/>\n\uff08\u4e0b\u8a18\u3001<span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u306e\u7559\u610f\u70b9\u3011<\/strong><\/span>\u53c2\u7167\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u306f\u300c\u53ef\u80fd\u6027\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u898b\u7a4d\u57fa\u6e96\u306e\u300c\u30ea\u30b9\u30af\u300d\u3068\u540c\u7fa9\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u500b\u5225\u6ce8\u8a18\u8868\u306e\u6ce8\u8a18\u304c\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u6ce8\u8a18\u3068\u540c\u4e00\u3067\u3042\u308a\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u306b\u3064\u3044\u3066\u500b\u5225\u3067\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/span><\/span><\/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><strong><span style=\"color: #b22222;\">\u3010\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u306e\u7559\u610f\u70b9\u3011<\/span><\/strong><br \/>\n\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u6ce8\u8a18\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u7b49\u3082\u8003\u616e\u3057\u3001\u5404\u793e\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u9650\u5ea6\u3067\u306e\u958b\u793a\u3092\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u3001\u6ce8\u8a18\u9805\u76ee\u306f\u3001\u6982\u62ec\u7684\u306b\u3001\u300c\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u306b\u63b2\u3052\u308b\u9805\u76ee\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u898b\u7a4d\u57fa\u6e96\u7b2c\uff18\u9805\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #4682b4;\">\u2461<\/span>\u53c2\u7167\uff09\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306b\u4f8b\u793a\u3055\u308c\u305f\u4e8b\u9805\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5404\u793e\u306e\u5b9f\u60c5\u3092\u8e0f\u307e\u3048\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u306f\u5f53\u8a72\u4e8b\u9805\u306e\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044\u3068\u5408\u7406\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u5f53\u8a72\u4e8b\u9805\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u3082\u8a31\u5bb9\u3055\u308c\u308b\uff08\u6cd5\u52d9\u7701\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000205371\" target=\"_blank\" rel=\"noopener\">\u300c\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300d\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u7b2c\uff13\u3000\u610f\u898b\u306e\u6982\u8981\u53ca\u3073\u610f\u898b\u306b\u5bfe\u3059\u308b\u5f53\u7701\u306e\u8003\u3048\u65b9\uff17\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6ce8\u8a18\u9805\u76ee\u3068\u3057\u3066\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5168\u304f\u6ce8\u8a18\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u5bfe\u5fdc\u306f\u4e0d\u9069\u5207\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u793e\u3001\u9069\u5207\u306b\u5224\u65ad\u3057\u305f\u4e0a\u3067\u6ce8\u8a18\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #33cccc;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u3001\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-228392\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.png\" alt=\"\" width=\"450\" height=\"661\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2.png 1612w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/f_chart55-0-2-697x1024.png 697w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><br \/>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c31\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/accounting-estimates20200331_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08ASBJ\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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    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