{"id":236055,"date":"2021-09-02T10:12:38","date_gmt":"2021-09-02T01:12:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=236055"},"modified":"2021-09-01T20:14:48","modified_gmt":"2021-09-01T11:14:48","slug":"accounting-article-108","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-108\/","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\u7b2c18\u56de\u3011\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff30\uff0f\uff2c\u7de8\uff5e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2\uff5e\uff30\uff0f\uff2c\u7de8\uff5e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\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\u58f2\u308a\u624b\u63a2\u3057\u306b\u969b\u3057\u3066\u6709\u7528\u306a\u8ca1\u52d9\u9762\u306e\u898b\u65b9\u306e\u30d2\u30f3\u30c8\u3092\u5f97\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: #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\u306b\u5099\u3048\u3066\u8ca1\u52d9\u9762\u306e\u3069\u3053\u306b\u7740\u76ee\u3059\u308b\u304b\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>\u58f2\u308a\u624b\u306e\u8ca1\u52d9\u9762\u306e\u898b\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308a\uff2d\uff06\uff21\u306e\u52a9\u8a00\u3084\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>\u58f2\u308a\u624b\u306b\u5bfe\u3059\u308b\u8996\u70b9\u3092\u901a\u3058\u3066\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u306f\uff2d\uff06\uff21\u60c5\u5831\u306e\u5b9d<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u5019\u88dc\u5148\u306e\u73fe\u72b6\u3092\u63a2\u308b\u60c5\u5831\u6e90\u3068\u3057\u3066\u6c7a\u7b97\u66f8\u306e\u5165\u624b\u3084\u6d3b\u7528\u3092\u307e\u3063\u305f\u304f\u3057\u306a\u3044\u3067\uff2d\uff06\uff21\u3092\u9032\u3081\u308b\u3053\u3068\u306f\u6c7a\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3060\u3051\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u5f97\u3089\u308c\u308b\u60c5\u5831\u306f\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u6709\u7528\u306a\u308f\u3051\u3067\u3059\u304c\u3001\u4e00\u65b9\u3067\u3001\u6c7a\u7b97\u66f8\u304b\u3089\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3069\u308c\u3060\u3051\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u304b\u3068\u3044\u3048\u3070\u3001\u3059\u306a\u308f\u3061\u3001\u4f7f\u3044\u3053\u306a\u305b\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u8cb7\u3044\u624b\u5074\u306e\u7d4c\u55b6\u8005\u3084\u62c5\u5f53\u8005\u306e\u77e5\u898b\u3001\u7d4c\u9a13\u5024\u306a\u3069\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3064\u307e\u308a\u3001\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u3068\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u60c5\u5831\u306f\u540c\u3058\u3067\u3082\u3001\u305d\u306e\u60c5\u5831\u3092\u6d3b\u304b\u305b\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8cb7\u3044\u624b\u306e\u8155\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u8cb7\u3044\u624b\u3082\u58f2\u308a\u624b\u3082\uff2d\uff06\uff21\u306e\u7d4c\u9a13\u5024\u304c\u5c11\u306a\u304f\u3001\u3044\u308f\u3086\u308b\u5927\u4f01\u696d\u3068\u6bd4\u3079\u308b\u3068\u4eba\u6750\u304c\u76f8\u5bfe\u7684\u306b\u4e0d\u8db3\u6c17\u5473\u3067\u3059\u306e\u3067\u3001\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u3092\u6df1\u8aad\u307f\u3067\u304d\u308b\u80fd\u529b\u306b\u9577\u3051\u3066\u3044\u308b\u4eba\u6750\u304c\u5fc5\u305a\u3057\u3082\u793e\u5185\u306b\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u306a\u3089\u3070\u3001\u8cb7\u3044\u624b\u306f\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u3092\u8efd\u8996\u3057\u3066\u3044\u3044\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u308c\u3067\u306f\u3044\u3051\u307e\u305b\u3093\u3002\uff2d\uff06\uff21\u306f\u3001\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u3068\u3068\u3082\u306b\u6b69\u3080\u305f\u3081\u306e\u6c7a\u65ad\u3092\u542b\u3080\u306e\u3067\u3059\u304b\u3089\u3001\u5c11\u306a\u304f\u3068\u3082\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u58f2\u308a\u624b\u306e\u7279\u5fb4\u3001\u512a\u4f4d\u6027\u3001\u30ea\u30b9\u30af\u3092\u77e5\u3063\u3066\u81e8\u3080\u306e\u304c\u5409\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u304b\u3089\u3001\u58f2\u308a\u624b\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u306f\uff22\uff0f\uff33\u3084\uff30\uff0f\uff2c\u3068\u3044\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u305d\u306e\u3082\u306e\u306b\u7740\u76ee\u3057\u3066\u58f2\u308a\u624b\u3092\u898b\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff2d\uff06\uff21\u306e\u305f\u3081\u306e\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306e\u57fa\u672c\u59ff\u52e2<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9\u306f\u7a00\u3067\u3057\u3087\u3046\u304b\u3089\u3001\u8ca1\u52d9\uff13\u8868\u3068\u3044\u308f\u308c\u308b\u8cb8\u501f\u5bfe\u7167\u8868\uff08\uff22\uff0f\uff33\uff09\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08\uff30\uff0f\uff2c\uff09\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08\uff23\uff0f\uff26\u3001\uff23\uff0f\uff33\uff09\u306e\u3046\u3061\u3001\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u3092\u81ea\u305a\u3068\u610f\u8b58\u3057\u306a\u304c\u3089\u58f2\u308a\u624b\u306f\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3092\u3057\u3001\u8cb7\u3044\u624b\u306f\uff2d\uff06\uff21\u306b\u969b\u3057\u3066\u4e3b\u306b\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u306b\u8a18\u9332\u3055\u308c\u305f\u5185\u5bb9\u304b\u3089\u58f2\u308a\u624b\u306e\u60c5\u5831\u3092\u5f97\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u4e00\u822c\u7684\u306b\u3001\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u58f2\u308a\u624b\u304c\uff2d\uff06\uff21\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3001\uff22\uff0f\uff33\u3068\uff30\uff0f\uff2c\u5168\u4f53\u306e\u57fa\u672c\u59ff\u52e2\u3068\u3057\u3066\u597d\u307e\u3057\u3044\u3053\u3068\u3001\u597d\u307e\u3057\u304f\u306a\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u307e\u305a\u3001\u7d4c\u55b6\u8005\u304c\u6bce\u671f\u306b\u304a\u3044\u3066\u610f\u8b58\u3057\u3066\u3044\u308b\uff30\uff0f\uff2c\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u6b21\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff15\uff09<\/strong>\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u5099\u3048\u308b\u7d4c\u55b6\u8005\u3068\u3057\u3066\u597d\u307e\u3057\u3044\uff08\u3042\u308b\u3044\u306f\u597d\u307e\u3057\u304f\u306a\u3044\uff09\u57fa\u672c\u59ff\u52e2\u306e\u4f8b\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/08\/tyushokigyoMA18-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-236119\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/08\/tyushokigyoMA18-1-2.png\" alt=\"\uff08\uff11\uff09\t\u597d\u307e\u3057\u3044 \u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u3066\u3044\u3066\u3001\uff30\uff0f\uff2c\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\u30c8\u30f3\u30c8\u30f3\u3084\u8d64\u5b57\u306e\u671f\u304c\u591a\u3044\u3002 \u597d\u307e\u3057\u304f\u306a\u3044 \uff08\uff12\uff09 \u597d\u307e\u3057\u3044 \u58f2\u4e0a\u9ad8\u306f\u65e5\u9803\u304b\u3089\u610f\u8b58\u3057\u3066\u3044\u308b\u304c\u3001\u5229\u76ca\u91d1\u984d\u306f\u3055\u307b\u3069\u610f\u8b58\u3057\u3066\u3044\u306a\u3044\u3002 \u597d\u307e\u3057\u304f\u306a\u3044 \uff08\uff13\uff09 \u597d\u307e\u3057\u3044 \u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\uff08\u5bfe\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\uff09\u3001\u5bfe\u55b6\u696d\u5229\u76ca\u3001\u5bfe\u7d4c\u5e38\u5229\u76ca\u306a\u3069\uff09\u3092\u5373\u7b54\u3067\u304d\u308b\u3002\t\u597d\u307e\u3057\u304f\u306a\u3044 \uff08\uff14\uff09 \u597d\u307e\u3057\u3044 \u30b3\u30b9\u30c8\uff08\u58f2\u4e0a\u539f\u4fa1\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09\u3092\u4e0b\u3052\u308c\u3070\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002 \u597d\u307e\u3057\u304f\u306a\u3044 \uff08\uff15\uff09 \u597d\u307e\u3057\u3044 \u6700\u7d42\u5229\u76ca\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u304c\u540c\u3058\u306a\u3089\u3001\u30b3\u30b9\u30c8\uff08\u58f2\u4e0a\u539f\u4fa1\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306a\u3069\uff09\u306f\u3001\u3069\u306e\u6bb5\u968e\u640d\u76ca\uff08\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u306a\u3069\uff09\u306b\u8a08\u4e0a\u3057\u3066\u3082\u69cb\u308f\u306a\u3044\u3002 \u597d\u307e\u3057\u304f\u306a\u3044\" width=\"550\" height=\"324\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/08\/tyushokigyoMA18-1-2.png 1143w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/08\/tyushokigyoMA18-1-2-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/08\/tyushokigyoMA18-1-2-1024x602.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" 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style=\"text-align: center;\"><span style=\"color: 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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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