{"id":245351,"date":"2022-01-13T10:10:08","date_gmt":"2022-01-13T01:10:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=245351"},"modified":"2022-01-12T16:27:42","modified_gmt":"2022-01-12T07:27:42","slug":"accounting-article-114","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-114\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102021\u5e7412\u6708\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102021\u5e7412\u6708\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2021\u5e7412\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u95a2\u4fc2<\/strong><\/h4>\n<p>2021\uff08\u4ee4\u548c\uff13\uff09\u5e7412\u670813\u65e5\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u6cd5\u52d9\u7701\u4ee4\u7b2c45\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u4e8b\u696d\u5831\u544a\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u306e\u4e00\u90e8\u4e26\u3073\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u3092\u3044\u308f\u3086\u308b\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u5bfe\u8c61\u3092\u62e1\u5145\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-163\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u5bfe\u8c61\u3092\u62e1\u5145\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u4e0a\u8a18\u306b\u95a2\u9023\u3059\u308b\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3082\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\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: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3000\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.moj.go.jp\/content\/001360991.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u4ee4\u548c\uff13\u5e74\u6cd5\u52d9\u7701\u4ee4\u7b2c45\u53f7\uff09\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u3000\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/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\uff08\u4ee4\u548c\uff13\u5e7412\u670813\u65e5\u66f4\u65b0\uff09\uff08\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u91d1\u878d\u5e81\u304b\u3089\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u95a2\u3059\u308b\u958b\u793a\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304c\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\u3092\u516c\u8868\uff5e\uff23\uff27\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u7b49\u3067\u958b\u793a\u5145\u5b9f\u306e\u53d6\u7d44\u307f\u3082\u9032\u3080\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u3092\u307e\u3068\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-164\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304c\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\u3092\u516c\u8868\uff5e\uff23\uff27\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u7b49\u3067\u958b\u793a\u5145\u5b9f\u306e\u53d6\u7d44\u307f\u3082\u9032\u3080\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u3092\u307e\u3068\u3081\u308b\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c62\u53f7\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c40\u53f7\u306e\u6539\u6b63\u6848\uff09\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u610f\u898b\u52df\u96c6\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2022\u5e74\uff12\u670824\u65e5\u307e\u3067\uff09\u3002<\/p>\n<p>\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u9069\u7528\u671f\u9593\u3092\u7c73\u30c9\u30eb\u5efaLIBOR\u3068\u305d\u308c\u4ee5\u5916\u306e\u901a\u8ca8\u5efa\u3066\u306eLIBOR\u3092\u5206\u3051\u308b\u3053\u3068\u306a\u304f\u3001\u4e00\u5f8b\u306b2024\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300cLIBOR \u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u9069\u7528\u671f\u9593\u306e\u5ef6\u9577\u7b49\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-report-11\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300cLIBOR \u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u9069\u7528\u671f\u9593\u306e\u5ef6\u9577\u7b49\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u76e3\u67fb\u5f79\u7b49\u306b\u3088\u308b\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u304b\u3089\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u7b49\u53ca\u3073\u300c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u300d\u7b49\u306e\u6539\u5b9a\u300d\uff08\u5185\u5bb9\uff1a\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u53ca\u3073\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u4fc2\u308b\u6cd5\u52d9\u7701\u4ee4\u306e\u6539\u6b63\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u7b49\u306b\u5bfe\u5fdc\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u793e\u6cd5\u7b49\u306e\u6539\u6b63\u53ca\u3073\uff23\uff27\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u7b49\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u7b49\u3092\u6539\u5b9a\uff5e\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u53d7\u3051\u3066\u4e00\u90e8\u898b\u76f4\u3057\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-166\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u793e\u6cd5\u7b49\u306e\u6539\u6b63\u53ca\u3073\uff23\uff27\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u7b49\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u7b49\u3092\u6539\u5b9a\uff5e\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u53d7\u3051\u3066\u4e00\u90e8\u898b\u76f4\u3057\u3082\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u5f37\u5236\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u691c\u8a0e\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u95a2\u4e0e\u306b\u3064\u3044\u3066\u300d\uff08\u5185\u5bb9\uff1aKAM\u5f37\u5236\u9069\u7528\u521d\u5e74\u5ea6\u3068\u306a\u308b2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306e\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u5bfe\u5fdc\u3092\u8a18\u8f09\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b KAM\u306e\u5f37\u5236\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u691c\u8a0e\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u95a2\u4e0e\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u8abf\u67fb\u7d50\u679c\u3092\u516c\u8868\uff5e\u8abf\u67fb\u304b\u3089\u50be\u5411\u3092\u628a\u63e1\u3057\u597d\u4e8b\u4f8b\u62bd\u51fa\u306e\u8a66\u307f\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-168\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b KAM\u306e\u5f37\u5236\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u691c\u8a0e\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u95a2\u4e0e\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u8abf\u67fb\u7d50\u679c\u3092\u516c\u8868\uff5e\u8abf\u67fb\u304b\u3089\u50be\u5411\u3092\u628a\u63e1\u3057\u597d\u4e8b\u4f8b\u62bd\u51fa\u306e\u8a66\u307f\u3082\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\u4f01\u696d\u306b\u304a\u3051\u308b\u30b3\u30ed\u30ca\u798d\u306e\u5f71\u97ff\u304a\u3088\u3073\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u300d\uff08\u5185\u5bb9\uff1a\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u8996\u70b9\u306e\u5728\u308a\u65b9\u3084\u76e3\u67fb\u624b\u6cd5\u53ca\u3073\u76e3\u67fb\u306e\u8ab2\u984c\u3092\u8a18\u8f09\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u30b3\u30ed\u30ca\u798d\u304c\u4f01\u696d\u306b\u4e0e\u3048\u305f\u5f71\u97ff\u3084\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u3092\u8e0f\u307e\u3048\u3066\u5206\u6790\uff5e\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u8996\u70b9\u306e\u5728\u308a\u65b9\u3084\u76e3\u67fb\u624b\u6cd5\u53ca\u3073\u76e3\u67fb\u306e\u8ab2\u984c\u3092\u660e\u3089\u304b\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-169\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u30b3\u30ed\u30ca\u798d\u304c\u4f01\u696d\u306b\u4e0e\u3048\u305f\u5f71\u97ff\u3084\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u3092\u8e0f\u307e\u3048\u3066\u5206\u6790\uff5e\u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u8996\u70b9\u306e\u5728\u308a\u65b9\u3084\u76e3\u67fb\u624b\u6cd5\u53ca\u3073\u76e3\u67fb\u306e\u8ab2\u984c\u3092\u660e\u3089\u304b\u306b\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u76e3\u67fb\u6cd5\u4eba\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306a\u3069\u306b\u5bfe\u5fdc\u3059\u308b\u6539\u6b63\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u7b49\u3092\u53d7\u3051\u3066\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u3092\u6539\u6b63\uff5e\u4e00\u90e8\u3092\u9664\u304d2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-163\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u7b49\u3092\u53d7\u3051\u3066\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u3092\u6539\u6b63\uff5e\u4e00\u90e8\u3092\u9664\u304d2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c83\u53f7\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\u306b\u5bfe\u5fdc\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-125\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u3092\u516c\u8868<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6cd5\u898f\u30fb\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u5951\u7d04\u66f8\u7b49\u306e\u4f5c\u6210\u4f8b\u306a\u3069\u3092\u6539\u6b63\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u3092\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u6539\u6b63\uff5e\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u69d8\u5f0f\u306e\u7d71\u5408\u3084\u8a18\u8f09\u5185\u5bb9\u306e\u898b\u76f4\u3057\u7b49\u884c\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-164\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u3092\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u6539\u6b63\uff5e\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u69d8\u5f0f\u306e\u7d71\u5408\u3084\u8a18\u8f09\u5185\u5bb9\u306e\u898b\u76f4\u3057\u7b49\u884c\u3046\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u300c\u9280\u884c\u7b49\u53d6\u5f15\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u306b\u3064\u3044\u3066\uff08\u304a\u77e5\u3089\u305b\uff09\u300d\uff08\u5185\u5bb9\uff1a\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3066\u3001\u5341\u5206\u306a\u56de\u7b54\u671f\u9593\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306a\u3069\u306b\u3064\u3044\u3066\u6ce8\u610f\u559a\u8d77\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u9280\u884c\u7b49\u53d6\u5f15\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u300d\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u559a\u8d77\u3092\u516c\u8868\uff5e\u5341\u5206\u306a\u56de\u7b54\u671f\u9593\u306e\u78ba\u4fdd\u3084\u78ba\u8a8d\u4f9d\u983c\u306e\u5b9b\u5148\u306b\u95a2\u3057\u7559\u610f\u3092\u4fc3\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-165\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u9280\u884c\u7b49\u53d6\u5f15\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u300d\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u559a\u8d77\u3092\u516c\u8868\uff5e\u5341\u5206\u306a\u56de\u7b54\u671f\u9593\u306e\u78ba\u4fdd\u3084\u78ba\u8a8d\u4f9d\u983c\u306e\u5b9b\u5148\u306b\u95a2\u3057\u7559\u610f\u3092\u4fc3\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306e\u52d5\u5411\u306a\u3069\u3092\u89e3\u8aac\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u7814\u7a76\u5831\u544a\u3068\u3057\u3066\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\u306b\u3064\u3044\u3066\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u76e3\u67fb\u4eba\u3084\u4f01\u696d\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u306e\u6a19\u6e96\u5316\u306b\u3088\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-167\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u7814\u7a76\u5831\u544a\u3068\u3057\u3066\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\u306b\u3064\u3044\u3066\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u76e3\u67fb\u4eba\u3084\u4f01\u696d\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u306e\u6a19\u6e96\u5316\u306b\u3088\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\uff5e<\/a><br \/>\n<\/div><\/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>\u300c\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>2021\u5e7412\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\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":[511,316,128,159],"backnumber":[2128],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:52:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/245351"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=245351"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/245351\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=245351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=245351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=245351"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=245351"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=245351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}