{"id":252952,"date":"2022-04-28T10:14:39","date_gmt":"2022-04-28T01:14:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=252952"},"modified":"2022-04-28T09:39:30","modified_gmt":"2022-04-28T00:39:30","slug":"financial-statements-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-148\/","title":{"rendered":"\u3008\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u73fe\u4e0b\u306e\u56fd\u969b\u60c5\u52e2\u3092\u8e0f\u307e\u3048\u305f\u30092022\u5e74\uff13\u6708\u671f\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3068\u4f01\u696d\u5bfe\u5fdc"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3008\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u73fe\u4e0b\u306e\u56fd\u969b\u60c5\u52e2\u3092\u8e0f\u307e\u3048\u305f\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>2022\u5e74\uff13\u6708\u671f\u76e3\u67fb\u4e0a<span style=\"font-size: 22px;\">\u306e<\/span>\u7559\u610f\u4e8b\u9805<span style=\"font-size: 22px;\">\u3068<\/span>\u4f01\u696d\u5bfe\u5fdc<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\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>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u3088\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u6c7a\u7b97\u3084\u5f53\u8a72\u4f01\u696d\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u76e3\u67fb\u4eba\u306b\u69d8\u3005\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u30012022\u5e74\uff14\u6708\uff17\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u60c5\u52e2\u4e0b\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u305f\u300c2022\u5e74\uff13\u6708\u671f\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u73fe\u4e0b\u306e\u56fd\u969b\u60c5\u52e2\u3092\u8e0f\u307e\u3048\u305f\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u672c\u7559\u610f\u4e8b\u9805\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\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20220407eiu.html\" target=\"_blank\">\u300c2022\u5e74\uff13\u6708\u671f\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u73fe\u4e0b\u306e\u56fd\u969b\u60c5\u52e2\u3092\u8e0f\u307e\u3048\u305f\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u672c\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4f01\u696d\u304c\u6c7a\u7b97\u306e\u76e3\u67fb\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u5408\u308f\u305b\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0b\u8a18\u62d9\u7a3f\u3067\u306f\u3001\u6700\u8fd1\u306e\u4e0d\u5b89\u5b9a\u306a\u4e16\u754c\u60c5\u52e2\u4e0b\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u9069\u5b9c\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff15\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-82\/\" target=\"_blank\">2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff15\u56de\u3011<\/a>\u300d<br \/>\n<\/div><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d4c\u55b6\u8005\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 10px;\">\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u95a2\u3057\u3066\u3001\u76e3\u67fb\u306e\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u8005\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5b9f\u65bd\u3057\u3001\u73fe\u72b6\u53ca\u3073\u4eca\u5f8c\u306e\u60c5\u52e2\u306b\u3064\u3044\u3066\u7d4c\u55b6\u8005\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u30ea\u30b9\u30af\u8a55\u4fa1\u3057\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u76e3\u67fb\u624b\u7d9a\u4e0a\u3001\u7d4c\u55b6\u8005\u3068\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u73fe\u5728\u53ca\u3073\u5c06\u6765\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u5728\u306e\u60c5\u52e2\u306f\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u306e\u5f53\u521d\u3067\u306f\u4e88\u898b\u3067\u304d\u306a\u304b\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u793e\u306b\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u304c\u5909\u5316\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u518d\u5ea6\u3001\u7d4c\u55b6\u8005\u3068\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3044\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u898b\u76f4\u3059\uff08\u53c8\u306f\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u5909\u66f4\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\uff09\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\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: #f8f8ff; color: #000000; border-color: #666699;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3010\u7d4c\u55b6\u8005\u3068\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u5185\u5bb9\u306e\u4f8b\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>\u56fd\u5185\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>\u95a2\u9023\u3059\u308b\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u6d77\u5916\u62e0\u70b9\u53c8\u306f\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u6d77\u5916\u62e0\u70b9\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>\u5404\u56fd\u306e\u653f\u5e9c\u306e\u63aa\u7f6e\u304c\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>\u6d77\u5916\u5b50\u4f1a\u793e\u53c8\u306f\u6d77\u5916\u5de5\u5834\u306e\u64a4\u9000\u3001\u64a4\u9000\u306b\u3088\u308b\u5f15\u5f53\u91d1\u306e\u8981\u5426<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u7b49\u306e\u5404\u7a2e\u5f15\u5f53\u91d1\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7b49\u306e\u6c7a\u7b97\u4f53\u5236\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/li>\n<li>KAM\uff08\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff09\u306e\u8a18\u8f09\u5185\u5bb9<\/li>\n<\/ul>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u76e3\u67fb\u4eba\u3068\u9069\u5b9c\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u4fee\u6b63\u8981\u5426\u306e\u691c\u8a0e<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 10px;\">\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5f71\u97ff\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u521d\u8a08\u753b\u3057\u305f\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u306e\u7a2e\u985e\u3001\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u72b6\u6cc1\u304c\u8003\u3048\u3089\u308c\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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u9023\u3059\u308b\u5730\u57df\u306b\u88ab\u76e3\u67fb\u4f01\u696d\u306e\u62e0\u70b9\u304c\u3042\u308b\u5834\u5408\u306e\u76f4\u63a5\u7684\u306a\u5f71\u97ff\uff08\u62e0\u70b9\u306e\u9589\u9396\u7b49\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u653f\u5e9c\u306e\u63aa\u7f6e\u304c\u7523\u696d\u3084\u7d4c\u6e08\u4e8b\u8c61\u306b\u53ca\u307c\u3059\u9593\u63a5\u7684\u306a\u5f71\u97ff<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u521d\u8a08\u753b\u3057\u305f\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u306e\u7a2e\u985e\u3001\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u898b\u76f4\u3057\u3001\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u306e\u7a2e\u985e\u3001\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u304b\u3001\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\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: #f8f8ff; color: #000000; border-color: #666699;\">\n<ul>\n<li>\u91cd\u8981\u306a\u69cb\u6210\u5358\u4f4d\u306e\u898b\u76f4\u3057\uff08\u5f53\u521d\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u4fc2\u3059\u308b\u5730\u57df\u306e\u4f01\u696d\u304c\u91cd\u8981\u306a\u69cb\u6210\u5358\u4f4d\u3067\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5f53\u8a72\u4f01\u696d\u3092\u91cd\u8981\u306a\u69cb\u6210\u5358\u4f4d\u306b\u542b\u3081\u308b\u304b\u5426\u304b\uff09<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09<\/li>\n<li>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\uff08\u7269\u4fa1\u4e0a\u6607\u3001\u8ca9\u58f2\u4fa1\u683c\u3078\u306e\u8ee2\u5ac1\u306e\u5f71\u97ff\u3082\u8003\u616e\uff09<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1<\/li>\n<li>\u4e8b\u696d\u64a4\u9000\u306b\u4fc2\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306e\u8981\u5426<\/li>\n<li>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1<\/li>\n<li>\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1<\/li>\n<li>\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u306a\u304a\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u306b\u304a\u3044\u3066\u306f\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u4fc2\u3059\u308b\u5730\u57df\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u898b\u76f4\u3059\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u6d77\u5916\u306e\u5730\u57df\u3001\u56fd\u5185\u306b\u3064\u3044\u3066\u3082\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5e45\u5e83\u304f\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u6c7a\u7b97\u4e0a\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u9805\u76ee\u3001\u8cbb\u7528\u30fb\u640d\u5931\u306e\u8a08\u4e0a\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u9805\u76ee\u7b49\u3092\u6d17\u3044\u51fa\u3057\u3001\u4e8b\u524d\u306b\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u53ce\u96c6\u304c\u91cd\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u60c5\u5831\u53ce\u96c6\u3082\u9069\u5b9c\u884c\u3048\u308b\u3088\u3046\u3001\u7d4c\u7406\u306e\u307f\u306a\u3089\u305a\u95a2\u4fc2\u90e8\u7f72\u3068\u9023\u643a\u3057\u3066\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u3088\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u524d\u63d0\u3068\u306a\u308b\u4eee\u5b9a\u306b\u5f71\u97ff\u304c\u751f\u3058\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u3082\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u305d\u306e\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7406\u89e3\u3057\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u66f4\u65b0\u3092\u884c\u3046\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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u9023\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u7d4c\u55b6\u8005\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a8d\u8b58\u53c8\u306f\u958b\u793a\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u304c\u5fc5\u8981\u3068\u306a\u308b\u53d6\u5f15\u3001\u4e8b\u8c61\u53ca\u3073\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u7d4c\u55b6\u8005\u304c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u65b9\u6cd5\u53ca\u3073\u305d\u306e\u57fa\u790e\u30c7\u30fc\u30bf<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -15px;\">\u306a\u304a\u3001\u57fa\u790e\u30c7\u30fc\u30bf\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u5404\u7a2e\u7d4c\u6e08\u6307\u6a19\u306f\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u305f\u6700\u65b0\u306e\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u7b49\u306e\u4e88\u6e2c\u306b\u5f71\u97ff\u3059\u308b\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\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: #b22222;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u4e8b\u696d\u306e\u7d99\u7d9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u5951\u7d04\u3084\u53d6\u5f15\u306e\u5c65\u884c\u53ef\u80fd\u6027\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u4e71\u308c<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u88fd\u54c1\u7b49\u306e\u4eca\u5f8c\u306e\u9700\u8981\u52d5\u5411\u3084\u4f9b\u7d66\u52d5\u5411<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u3000\u539f\u6750\u6599\u306e\u4fa1\u683c\u3001\u71c3\u6599\u4fa1\u683c\u53ca\u3073\u8cc7\u6e90\u4fa1\u683c\u3001\u98df\u54c1\u7b49\u306e\u539f\u6599\u4fa1\u683c\u3001\u8f38\u9001\u904b\u8cc3\u4fa1\u683c\u7b49\u306e\u4e0a\u6607<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u3000\u5929\u7136\u30ac\u30b9\u3084\u305d\u306e\u4ed6\u306e\u8cc7\u6e90\uff08\u9271\u7269\u8cc7\u6e90\u7b49\uff09\u306e\u4f9b\u7d66\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff16\uff09<\/span>\u3000\u70ba\u66ff\u5909\u52d5<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u53ce\u675f\u6642\u671f\u3084\u5e30\u7d50\u304c\u4e0d\u900f\u660e\u3067\u3042\u308a\u3001\u4e0d\u78ba\u5b9f\u6027\u306e\u9ad8\u3044\u74b0\u5883\u4e0b\u306b\u3042\u308b\u3002\u4e0d\u78ba\u5b9f\u6027\u306e\u9ad8\u3044\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200410ijj.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff12\uff09\uff082020\u5e74\uff15\u670812\u65e5\u66f4\u65b0\uff09<\/a>\u300d\u304c\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u3088\u308a\u5f71\u97ff\u3059\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u306f\u3001\u4e0a\u8a18<strong>\uff12<span style=\"color: #333399;\">\u3014\u89e3\u8aac\u3015<\/span><\/strong>\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u65b0\u305f\u306a\u4e8b\u8c61\u306e\u767a\u751f\u3084\u4e8b\u8c61\u306e\u5909\u5316\u7b49\u304c\u751f\u3058\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u3001\u76e3\u67fb\u624b\u7d9a\u4e0a\u3001\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u7279\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u7b49\u3067\u4f7f\u7528\u3059\u308b\u4e8b\u696d\u8a08\u753b\u306e\u5408\u7406\u6027\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u72b6\u6cc1\u304c\u4e0d\u900f\u660e\u306a\u90e8\u5206\u304c\u591a\u3044\u305f\u3081\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\uff5e<span style=\"color: #b22222;\">\uff08\uff16\uff09<\/span>\u306e\u70b9\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u4e0a\u8a18<strong>\uff12<span style=\"color: #006400;\">\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/span><\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u4e8b\u696d\u8a08\u753b\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\uff5e<span style=\"color: #b22222;\">\uff08\uff16\uff09<\/span>\u306e\u70b9\u3092\u8003\u616e\u306b\u5165\u308c\u3066\u4f5c\u6210\u3057\u3001\u4e8b\u696d\u8a08\u753b\u306e\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5341\u5206\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u5831\u544a<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 10px;\">\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u3088\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001KAM\u306e\u5bfe\u8c61\u306b\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5341\u5206\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u3088\u308b\u5f71\u97ff\u304c\u95a2\u9023\u3059\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001KAM\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002KAM\u306e\u8a18\u8f09\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u305f\u4e2d\u304b\u3089\u9078\u629e\u3059\u308b\u305f\u3081\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u306b\u95a2\u9023\u3059\u308b\u9805\u76ee\u3092KAM\u306b\u8a18\u8f09\u3057\u3088\u3046\u3068\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u2015\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u95a2\u9023\u3059\u308b\u9805\u76ee\u3092KAM\u306b\u8a18\u8f09\u3059\u308b\u5834\u5408\u3001KAM\u306e\u4f5c\u6210\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6642\u9593\u3092\u5341\u5206\u306b\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u307e\u305f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/news\/information\/2022\/20220301jbd.html\" target=\"_blank\">\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u9069\u7528\uff12\u5e74\u76ee\u306b\u5411\u3051\u3066<\/a>\u300d\u3082\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u95a2\u9023\u3059\u308b\u9805\u76ee\u3092KAM\u306b\u8a18\u8f09\u3059\u308b\u5834\u5408\u3001\u76e3\u67fb\u4eba\u5074\u3067KAM\u306e\u4f5c\u6210\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u3001KAM\u306e\u8a18\u8f09\u3092\u542b\u3080\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u4eba\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u8abf\u6574\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 10px;\">\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u89aa\u4f1a\u793e\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u3001\u4f01\u696d\u53ca\u3073\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u4eba\u3068\u4e00\u5c64\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\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<ul>\n<li>\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u4fc2\u3059\u308b\u5730\u57df\u306e\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u3084\u5f53\u8a72\u95a2\u4fc2\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u306e\u4f5c\u696d\u306b\u5236\u9650\u7b49\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<li>\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u306e\u7d50\u679c\u3001\u65b0\u305f\u306b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u3084\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u3082\u3057\u3001\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u610f\u898b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u4fc2\u3059\u308b\u5730\u57df\u3067\u306f\u3001\u5341\u5206\u306a\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u524d\u306b\u4f01\u696d\u53ca\u3073\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u4eba\uff08\u73fe\u5730\u306e\u76e3\u67fb\u3092\u884c\u3063\u3066\u3044\u308b\u76e3\u67fb\u4eba\uff09\u3068\u3067\u304d\u308b\u3060\u3051\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u8a8d\u8b58\u3057\u305f\u5834\u5408\u53c8\u306f\u30ea\u30b9\u30af\u8a8d\u8b58\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u4eba\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u56f3\u308a\u3001\u5341\u5206\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u3082\u3057\u3001\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff08\u53c8\u306f\u8ca1\u52d9\u8af8\u8868\uff09\u306e\u76e3\u67fb\u610f\u898b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u306b\u95a2\u4fc2\u3059\u308b\u5730\u57df\u3067\u306f\u3001\u5341\u5206\u306a\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u73fe\u5730\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u9010\u6b21\u3001\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u6c7a\u7b97\u4e0a\u53c8\u306f\u76e3\u67fb\u4e0a\u3001\u3069\u306e\u3088\u3046\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u9032\u3081\u3066\u3044\u304f\u304b\u3092\u9010\u6b21\u3001\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u4e8b\u696d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u672c\u7559\u610f\u4e8b\u9805\u306b\u4f8b\u793a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u3001\u672c\u7559\u610f\u4e8b\u9805\u306e\uff14\u3001\uff15\u9801\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306b\u3069\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u5fc5\u8981\u304b\u3001\u4e8b\u524d\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u3042\u308b\u5834\u5408\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u5185\u5bb9\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u76e3\u67fb\u4eba\u304b\u3089\u8aac\u660e\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9<\/strong><\/h4>\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<h4 style=\"text-align: center; margin-bottom: 5px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u7559\u610f\u4e8b\u9805\u306e\u5185\u5bb9\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 10px;\">\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306e\u5f71\u97ff\u304c\u3001\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\uff08\u4f1a\u793e\u6cd5\u306e\u5834\u5408\uff1a\u4e8b\u696d\u5831\u544a\u53ca\u3073\u4e8b\u696d\u5831\u544a\u306b\u4fc2\u308b\u9644\u5c5e\u660e\u7d30\u66f8\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u5834\u5408\uff1a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3001\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u6ce8\u8a18\u4ee5\u5916\uff09\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u3001\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u5bfe\u3059\u308b\u624b\u7d9a\u306e\u5b9f\u65bd\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u8005\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u306e\u95a2\u4fc2\u8005\u3068\u306e\u7dca\u5bc6\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u89e3\u8aac\u3015<\/strong><\/span><\/h4>\n<p>\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u304c\u6539\u8a02\u3055\u308c\u3066\u3044\u308b\u3002\u8a73\u7d30\u306f\u3001\u62d9\u7a3f\u300c<a title=\"2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-80\/3\/#no1\" target=\"_blank\">2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011\u2167\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb<\/a>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3068\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u76f8\u9055\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u304c\u8ffd\u52a0\u3055\u308c\u305f\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u3001\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u95a2\u3059\u308b\u8a18\u8f09\u306b\u3064\u3044\u3066\u3082\u3001\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u30fb\u60c5\u5831\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u3001\u91cd\u8981\u306a\u76f8\u9055\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u307e\u305f\u3001\u91cd\u8981\u306a\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d4c\u55b6\u8005\u306b\u4fee\u6b63\u3092\u8981\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3082\u3057\u3001\u4fee\u6b63\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u306b\u5831\u544a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u300a\u4f01\u696d\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/h4>\n<p>\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u95a2\u3059\u308b\u5f71\u97ff\u304c\u3042\u308b\u5834\u5408\u3001\u4e8b\u696d\u5831\u544a\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u3082\u524d\u306e\u90e8\u5206\u3067\u3082\u3001\u5341\u5206\u306a\u958b\u793a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u8a08\u7b97\u66f8\u985e\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3068\u76f8\u9055\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u306a\u3044\u304b\u3001\u6574\u5408\u6027\u3082\u5341\u5206\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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    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