{"id":244295,"date":"2021-12-23T10:14:02","date_gmt":"2021-12-23T01:14:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244295"},"modified":"2021-12-23T11:30:56","modified_gmt":"2021-12-23T02:30:56","slug":"release-article-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-20\/","title":{"rendered":"\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u958b\u793a\u7de8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6<\/span><span style=\"font-size: 20px;\">\u306b\u304a\u3051\u308b<\/span>\u4f1a\u8a08<span style=\"font-size: 20px;\">\u306e<\/span>\u7559\u610f\u4e8b\u9805<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u958b\u793a\u7de8\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<p>2020\u5e74\uff13\u670827\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\u304c\u6210\u7acb\u3057\u3001<span style=\"color: #b22222;\">2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u5f93\u6765\u306e\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306b\u79fb\u884c\u3059\u308b<\/span>\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u30012021\u5e74\uff18\u670812\u65e5\u306bASBJ\u3088\u308a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5831\u544a\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\/practical_solution\/y2021\/2021-0812.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u672c\u9023\u8f09\u306f\uff12\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\u3059\u308b\u3002\u4eca\u56de\u306f\u300c\u958b\u793a\u7de8\u300d\u3068\u306a\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><a title=\"\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4f1a\u8a08\u51e6\u7406\u7de8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-87\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u4f1a\u8a08\u51e6\u7406\u7de8<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u958b\u793a\u7de8\uff08\u672c\u7a3f\uff09<\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8868\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u8868\u793a<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a\u306b\u5b9a\u3081\u306e\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u8868\u793a\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u5b9a\u3081\u306b\u5f93\u3046\uff08\u5b9f\u52d9\u5831\u544a24\uff09\u3002\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u8868\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u5b9f\u52d9\u5831\u544a\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\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-left: 18px; text-indent: -18px; margin-bottom: 3px;\">\u27a4 \u901a\u7b97\u7a0e\u52b9\u679c\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u306b\u542b\u3081\u3066\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a25\uff09\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3082\u540c\u69d8\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 18px; text-indent: -18px; margin-bottom: 3px;\">\u27a4 \u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u984d\u306f\u3001\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u306b\u542b\u3081\u3066\u8868\u793a\u3059\u308b\u3002\u4e00\u65b9\u3001\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306b\u4fc2\u308b\u50b5\u6a29\u53ca\u3073\u50b5\u52d9\u306f\u3001\u672a\u53ce\u5165\u91d1\u3084\u672a\u6255\u91d1\u306a\u3069\u306b\u542b\u3081\u3066\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a25\u300158\uff09\u3002\u306a\u304a\u3001\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306b\u4fc2\u308b\u50b5\u6a29\u53ca\u3073\u50b5\u52d9\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306f\u3001\u9023\u7d50\u4ed5\u8a33\u3067\u76f8\u6bba\u3055\u308c\u308b\u3002<\/p>\n<\/div>\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\u300c\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u300d\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c26\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u3092\u3044\u3044\u3001\u640d\u76ca\u901a\u7b97\u3001\u6b20\u640d\u91d1\u306e\u901a\u7b97\u53ca\u3073\u305d\u306e\u4ed6\u306e\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6e1b\u5c11\u3059\u308b\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3057\u3066\u3001\u901a\u7b97\u4f1a\u793e\u3068\u4ed6\u306e\u901a\u7b97\u4f1a\u793e\u3068\u306e\u9593\u3067\u6388\u53d7\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u91d1\u984d\u3092\u3044\u3046\uff08\u5b9f\u52d9\u5831\u544a\uff15\uff0810\uff09\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u52b9\u679c\u306b\u95a2\u3059\u308b\u8868\u793a<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u306b\u95a2\u3059\u308b\u8868\u793a\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u5831\u544a\u3067\u306f\u4ee5\u4e0b\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u9023\u7d50\u7d0d\u7a0e\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3067\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u300b<\/strong><\/span><\/p>\n<p>\u901a\u7b97\u4f1a\u793e\u3067\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8868\u793a\u306f\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u5b9a\u3081\u306b\u5f93\u3046\uff08\u5b9f\u52d9\u5831\u544a26\uff09\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u540c\u4e00\u7d0d\u7a0e\u4e3b\u4f53\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u53cc\u65b9\u3092\u76f8\u6bba\u3057\u3066\u8868\u793a\u3057\u3001\u7570\u306a\u308b\u7d0d\u7a0e\u4e3b\u4f53\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u53cc\u65b9\u3092\u76f8\u6bba\u305b\u305a\u306b\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a59\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300b<\/strong><\/span><\/p>\n<p>\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5408\u8a08\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u5408\u8a08\u3092\u76f8\u6bba\u3057\u3066\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u533a\u5206\u53c8\u306f\u56fa\u5b9a\u8ca0\u50b5\u306e\u533a\u5206\u306b\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a27\u300160\uff09\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u901a\u7b97\u4f1a\u793e\u306f\u7570\u306a\u308b\u7d0d\u7a0e\u4e3b\u4f53\u3067\u3042\u308b\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u5bfe\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3068\u540c\u69d8\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5831\u544a60\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\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:#f8e7c7;color:#000000;border-color:#cd853f;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u300a\u5b9f\u52d9\u5831\u544a\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300b<\/strong><\/span><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u5b9f\u52d9\u5831\u544a\u306b\u5f93\u3063\u3066\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u53c8\u306f\u3053\u308c\u3089\u306b\u95a2\u3059\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u305d\u306e\u65e8\u300d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a28\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u300a\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300b<\/strong><\/span><\/p>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\u300d\u6ce8\u8a18\u306f\u3001\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u533a\u5206\u305b\u305a\u306b\u3001\u7a0e\u91d1\u5168\u4f53\u3067\u6ce8\u8a18\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a29\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u300a\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300b<\/strong><\/span><\/p>\n<p>\u901a\u7b97\u4f1a\u793e\u304c\u8ca0\u3063\u3066\u3044\u308b\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\uff08\u5076\u767a\u50b5\u52d9\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5076\u767a\u50b5\u52d9\u3068\u3057\u3066\u306e\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044\uff08\u5b9f\u52d9\u5831\u544a30\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/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\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2017\/2017-0316.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868<\/a><\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0216.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u306e\u516c\u8868<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/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\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\u304c\u6210\u7acb\u3057\u30012022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u5f93\u6765\u306e\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306b\u79fb\u884c\u3059\u308b\u3002<br \/>\n\u3053\u308c\u306b\u4f34\u3044\u30012021\u5e74\uff18\u670812\u65e5\u306bASBJ\u3088\u308a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\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":[178,167,182,290,232,269],"tags":[373,128,514,159],"backnumber":[2126],"series":[744],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:38:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244295"}],"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=244295"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244295\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=244295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=244295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=244295"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=244295"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=244295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}