{"id":253377,"date":"2022-04-28T10:30:06","date_gmt":"2022-04-28T01:30:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=253377"},"modified":"2022-04-28T10:32:30","modified_gmt":"2022-04-28T01:32:30","slug":"information-548","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-548\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.467\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/themes\/professionjournal\/images\/20190327_pj-top_banner.png\" alt=\"\" width=\"650\" height=\"80\" \/><\/a><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-76714\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/pj-image8.jpg\" alt=\"\" width=\"650\" height=\"488\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>\uff12\uff10\uff12\uff12\u5e74\uff14\u6708\uff12\uff18\u65e5\uff08\u6728\uff09AM\uff11\uff10:\uff13\uff10\u3001<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><a title=\"Profession Journal No.467\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=467&amp;magazine_date=20220428\" target=\"_blank\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.\uff14\uff16\uff17<\/a>\u3092\u516c\u958b\uff01<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u203b\u6b21\u53f7\uff08No.468\uff09\u306f\uff15\u6708\uff16\u65e5\uff08\u91d1\uff09\u306e\u516c\u958b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<p>\u4eba\u6c17\u9023\u8f09\u300e<strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong>\u300f\u3067\u306f\u3001<strong>\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b<\/strong>\u306b\u3064\u3044\u3066\u3001\u9867\u5ba2\u3078\u306e\u8aac\u660e\u3092\u6020\u3063\u305f\u3053\u3068\u304b\u3089\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3068\u306a\u3063\u305f<a title=\"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b109\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u5f79\u54e1\u7d66\u4e0e\u306e\u652f\u7d66\u984d\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u300c\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u8a2d\u7acb\uff12\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u304b\u3089\u751f\u3058\u305f\u640d\u5bb3\u306b\u3064\u304d\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u304c\u3001\u4e8b\u6545\u65e5\u5f8c\u306b\u7279\u7d04\u306b\u4e2d\u9014\u52a0\u5165\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4fdd\u967a\u91d1\u652f\u6255\u3044\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u305f\u4e8b\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-182\/\" target=\"_blank\">\u60f3\u5b9a\u4e8b\u4f8b\u3092\u89e3\u8aac<\/a>\u3002<strong>\u4f55\u6c17\u306a\u3044\u30df\u30b9\u3084\u5931\u5ff5\u304c\u5927\u304d\u306a\u30ea\u30b9\u30af\u3068\u306a\u308b<\/strong>\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u672c\u9023\u8f09\u3092\u696d\u52d9\u6539\u5584\u306b\u5f79\u7acb\u3066\u3066\u3082\u3089\u3046\u3068\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\uff08\u9f4b\u85e4\u548c\u52a9\u7a0e\u7406\u58eb\uff09\u3002<\/p>\n<p><strong>\u30a6\u30af\u30e9\u30a4\u30ca\u60c5\u52e2\u3092\u53d7\u3051\u3066\u4f01\u696d\u6d3b\u52d5\u3084\u76e3\u67fb\u4eba\u306b\u69d8\u3005\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u6050\u308c<\/strong>\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001JICPA\u304b\u3089<strong>2022\u5e74\uff13\u6708\u671f\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong>\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e6\u308c\u306a\u304c\u3089\u3001<strong>\u4f01\u696d\u304c\u6c7a\u7b97\u306e\u76e3\u67fb\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u307e\u3068\u3081\u305f\u89e3\u8aac\u8a18\u4e8b<\/strong>\u304c\u3001\u4eca\u53f7\u306b\u3066<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-148\/\" target=\"_blank\">\u6025\u907d\u63b2\u8f09\u3067\u3059<\/a>\uff08\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u897f\u7530\u53cb\u6d0b\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3002<\/p>\n<p>\u6cc9\u7d62\u4e5f\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388\u306b\u3088\u308b\u9577\u671f\u4eba\u6c17\u9023\u8f09\u300e<strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76<\/strong>\u300f\u3067\u306f\u3001\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u3067<strong>\u6df1\u6398\u308a\u3067\u304d\u306a\u304b\u3063\u305f\u500b\u5225\u306e\u8ad6\u70b9\u3084\u4e8b\u4f8b\u554f\u984c<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u3001<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c77\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1124\/\" target=\"_blank\">\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac<\/a>\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\u25b7\u6c17\u306b\u5165\u3063\u305f\u8a18\u4e8b\u30fb\u6c17\u306b\u306a\u308b\u8a18\u4e8b\u3092\u898b\u3064\u3051\u305f\u3089\u30fb\u30fb\u30fb<\/strong><\/span><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u5404\u8a18\u4e8b\u30da\u30fc\u30b8\u306e\u4e0b\u306b\u3042\u308bSNS\u306e\u300c\u3044\u3044\u306d\uff01\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u3057\u3066\u304f\u3060\u3055\u3044\uff01<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u30bf\u30a4\u30c8\u30eb\u6a2a\u306e\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u3059\u308b\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u305b\u3070\u3001\u30da\u30fc\u30b8\u53f3\u306e\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u4e00\u89a7\u300d\u304b\u3089\u3059\u3050\u306b\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\uff01<br \/>\n<span style=\"font-size: 12px;\">\u203b\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u3059\u308b\u300d\u30dc\u30bf\u30f3\u306f\u3001\u4f1a\u54e1\u30ed\u30b0\u30a4\u30f3\u5f8c\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">FOLLOW US!!<\/span><\/strong><br \/>\n<a title=\"\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u30da\u30fc\u30b8\" href=\"http:\/\/ja-jp.facebook.com\/ProfessionNetwork\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-75103\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/FB-f-Logo__blue_50.png\" alt=\"\" width=\"55\" height=\"54\" \/><\/a>\u3000\u3000<a title=\"\u30c4\u30a4\u30c3\u30bf\u30fc\u30da\u30fc\u30b8\" href=\"http:\/\/twitter.com\/profession_n\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-75104\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/Twitter_logo_blue.png\" alt=\"\" width=\"55\" height=\"54\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span>\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007<span style=\"color: #432f2f;\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/span><\/strong>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u27a1 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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