{"id":257639,"date":"2022-07-07T17:40:02","date_gmt":"2022-07-07T08:40:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=257639"},"modified":"2022-07-07T17:40:02","modified_gmt":"2022-07-07T08:40:02","slug":"audit-report-188","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-188\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5b9a\u671f\u7dcf\u4f1a\u3067\u306e\u627f\u8a8d\u5f8c\u306b\u78ba\u5b9a\u3092\u4e88\u5b9a\u3001\u65bd\u884c\u306f2023.4.1\u304b\u3089\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5b9a\u671f\u7dcf\u4f1a\u3067\u306e\u627f\u8a8d\u5f8c\u306b\u78ba\u5b9a\u3092\u4e88\u5b9a\u3001\u65bd\u884c\u306f2023.4.1\u304b\u3089\uff5e<\/strong><\/h5>\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>2022\u5e74\uff17\u6708\uff16\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u6539\u6b63\u6848\uff09\u300d\u3092\u516c\u8868\u3057\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\/20220706eaf.html\" target=\"_blank\">\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u6539\u6b63\u6848\u306e\u516c\u8868\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u502b\u7406\u898f\u5247\u306e\u7406\u89e3\u306e\u3057\u3084\u3059\u3055\u3092\u5411\u4e0a\u3055\u305b\u3001\u305d\u306e\u9075\u5b88\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u502b\u7406\u898f\u5247\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08The International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u3092\u8e0f\u307e\u3048\u3066\u3001\u5b9f\u8cea\u7684\u306a\u5185\u5bb9\u306e\u5909\u66f4\u3092\u4f34\u3046\u500b\u5225\u898f\u5b9a\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012021\u5e7411\u670822\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u502b\u7406\u898f\u5247\u306e\u7406\u89e3\u306e\u3057\u3084\u3059\u3055\u5411\u4e0a\u3084\u9075\u5b88\u4fc3\u9032\u306e\u305f\u3081\u3001\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u3092\u5b9f\u65bd\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-162\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306e\u78ba\u5b9a\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9a\u671f\u7dcf\u4f1a\u3067\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3001\u4eca\u822c\u516c\u8868\u3059\u308b\u502b\u7406\u898f\u5247\u306f\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u6539\u6b63\u898f\u5b9a\u6848\u3067\u3042\u308a\u30012022\u5e74\uff17\u670825\u65e5\u958b\u50ac\u306e\u5b9a\u671f\u7dcf\u4f1a\u306e\u627f\u8a8d\u5f8c\u306b\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u78ba\u5b9a\u524d\u3067\u3042\u308b\u304c\u3001\u502b\u7406\u898f\u5247\u3068\u3057\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u502b\u7406\u898f\u5247\u306f\u5168\u6587\u3067\u3001245\u30da\u30fc\u30b8\u3042\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u300c\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u6982\u8981\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5225\u9014\u3001\u300c\u502b\u7406\u5ba3\u8a00\u300d\u3092\u516c\u8868\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u5f93\u6765\u306e\u8077\u696d\u502b\u7406\u306e\u898f\u7bc4\u4f53\u7cfb\u3092\u898b\u76f4\u3057\u3001\u6b21\u306e\u3082\u306e\u3092\u5ec3\u6b62\u3057\u3066\u300c\u502b\u7406\u898f\u5247\u300d\u306b\u7d71\u5408\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u502b\u7406\u898f\u5247\u300d\u5168\u4f53\u306e\u69cb\u6210\u306e\u898b\u76f4\u3057\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u5229\u76ca\u76f8\u53cd\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<\/div>\n<p>\u57fa\u672c\u539f\u5247\u306e\u9075\u5b88\u53ca\u3073\u72ec\u7acb\u6027\u306e\u4fdd\u6301\u306f\u502b\u7406\u898f\u5247\u5168\u4f53\u3092\u901a\u3058\u305f\u8981\u6c42\u4e8b\u9805\u3067\u3042\u308b\u3053\u3068\u3092\u5f37\u8abf\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u3082\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u3068\u3044\u3046\u7d44\u7e54\u306e\u4e2d\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u7d44\u7e54\u306b\u6240\u5c5e\u3059\u308b\u4f1a\u54e1\u3067\u3042\u308b\u306e\u3067\u3001\u7d44\u7e54\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u6b21\u306e\u9806\u756a\u3067\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u30d1\u30fc\u30c8\uff11\uff08\u3059\u3079\u3066\u306e\u4f1a\u54e1\uff1a\u502b\u7406\u898f\u5247\u3001\u57fa\u672c\u539f\u5247\u53ca\u3073\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u306e\u9075\u5b88\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff42\uff09<\/span>\u3000\u30d1\u30fc\u30c8\uff12\uff08\u7d44\u7e54\u6240\u5c5e\u306e\u4f1a\u54e1\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u3000\u30d1\u30fc\u30c8\uff13\uff08\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff44\uff09<\/span>\u3000\u30d1\u30fc\u30c8\uff14\uff08\u4fdd\u8a3c\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\uff09<\/p>\n<\/div>\n<p>\u6b21\u306e\u6539\u6b63\u3082\u884c\u3063\u3066\u3044\u308b\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:#333399;\">\n\t\t<ul>\n<li>\u7fa9\u52d9\u3092\u793a\u3059\u8981\u6c42\u4e8b\u9805\uff08\u9805\u756a\u53f7\u306b\uff32\u304c\u4ed8\u3055\u308c\u305f\u898f\u5b9a\uff09\u3068\u8aac\u660e\u3092\u793a\u3059\u9069\u7528\u6307\u91dd\uff08\u9805\u756a\u53f7\u306b\uff21\u304c\u4ed8\u3055\u308c\u305f\u898f\u5b9a\uff09\u3092\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9805\u756a\u53f7\u306f\u3001IESBA\u502b\u7406\u898f\u7a0b\u3068\u540c\u3058\u4ed8\u756a\u3068\u3057\uff08100.1 A1\u3001R100.3\u306a\u3069\uff09\u3001\u65e5\u672c\u306b\u5c0e\u5165\u3057\u306a\u3044\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u300c\u6b20\u756a\u300d\u3001\u65e5\u672c\u56fa\u6709\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u300cJP\u300d\u3092\u4ed8\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u502b\u7406\u898f\u5247\u3067\u306f \u3001\u963b\u5bb3\u8981\u56e0\u3092\u9664\u53bb\u53c8\u306f\u8a31\u5bb9\u53ef\u80fd\u306a\u6c34\u6e96\u306b\u307e\u3067\u8efd\u6e1b\u3059\u308b\u3082\u306e\u3092\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u3068\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u502b\u7406\u898f\u5247\u3067\u306f\u3001\u963b\u5bb3\u8981\u56e0\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56\u3092\u300c\u963b\u5bb3\u8981\u56e0\u3092\u8a31\u5bb9\u53ef\u80fd\u306a\u6c34\u6e96\u306b\u307e\u3067\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8b1b\u3058\u308b\u5bfe\u5fdc\u7b56\u300d\u3068\u300c\u963b\u5bb3\u8981\u56e0\u3092\u751f\u3058\u3055\u305b\u3066\u3044\u308b\u72b6\u6cc1\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56\u300d\u306b\u5206\u3051\u3001\u524d\u8005\u3092\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u57fa\u672c\u539f\u5247\u306e\u9075\u5b88\u306b\u5bfe\u3059\u308b\u963b\u5bb3\u8981\u56e0\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u3001\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u306e\u8981\u6c42\u4e8b\u9805\u3092\u30b9\u30c6\u30c3\u30d7\u3054\u3068\u306b\u898b\u51fa\u3057\u3092\u4ed8\u3057\u3066\u660e\u78ba\u306b\u3059\u308b\u306a\u3069\u3001\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u539f\u5247\u306e\u9075\u5b88\u306b\u5bfe\u3059\u308b\u963b\u5bb3\u8981\u56e0\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u660e\u78ba\u5316\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306e\u884c\u4f7f<\/strong><\/h4>\n<p>\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u3092\u884c\u4f7f\u3059\u308b\u969b\u306b\u691c\u8a0e\u3059\u308b\u4e8b\u9805\u3068\u3057\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\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;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4f1a\u54e1\u81ea\u8eab\u306e\u5c02\u9580\u77e5\u8b58\u53ca\u3073\u7d4c\u9a13\u304c\u7d50\u8ad6\u3092\u4e0b\u3059\u4e0a\u3067\u5341\u5206\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u95a2\u9023\u3059\u308b\u5c02\u9580\u77e5\u8b58\u53c8\u306f\u7d4c\u9a13\u3092\u6709\u3059\u308b\u4ed6\u8005\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4f1a\u54e1\u81ea\u8eab\u306e\u5148\u5165\u89b3\u53c8\u306f\u30d0\u30a4\u30a2\u30b9\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306e\u884c\u4f7f\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u52e7\u8a98<\/strong><\/h4>\n<p>\u52e7\u8a98\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u898f\u5b9a\u3059\u308b\u3002<\/p>\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u300c\u52e7\u8a98\u300d\u306e\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u660e\u77ad\u5316\u3059\u308b\uff08\u8077\u5834\u306e\u540c\u50da\u3068\u306e\u3055\u3055\u3044\u306a\u63a5\u5f85\u304b\u3089\u3001\u9055\u6cd5\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u884c\u52d5\u307e\u3067\u304c\u542b\u307e\u308c\u308b\u306a\u3069\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u884c\u52d5\u306b\u4e0d\u9069\u5207\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u610f\u56f3\u3059\u308b\u52e7\u8a98\u3092\u7981\u6b62\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u884c\u52d5\u306b\u4e0d\u9069\u5207\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u306a\u3044\u52e7\u8a98\u306b\u3064\u3044\u3066\u306f\u3001\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4f1a\u54e1\u306b\u671f\u5f85\u3055\u308c\u308b\u5f79\u5272\u53ca\u3073\u30de\u30a4\u30f3\u30c9\u30bb\u30c3\u30c8<\/strong><\/h4>\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4f1a\u8a08\u5c02\u9580\u8077\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u306f\u3001\u5c02\u9580\u696d\u52d9\u306b\u3082\u305f\u3089\u3055\u308c\u308b\u6280\u80fd\u3068\u4fa1\u5024\u306b\u57fa\u3065\u304f\u3053\u3068\u3092\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3057\u3001\u502b\u7406\u898f\u5247\u306e\u5177\u4f53\u7684\u306a\u8981\u6c42\u4e8b\u9805\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u516c\u5171\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u884c\u52d5\u3059\u308b\u3068\u3044\u3046\u8cac\u4efb\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u95a2\u9023\u306e\u52d5\u5411\u3092\u7d99\u7d9a\u7684\u306b\u628a\u63e1\u3057\u3001\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u7d44\u7e54\u6240\u5c5e\u306e\u4f1a\u54e1\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u4f1a\u54e1\u306b\u5bfe\u3057\u3066\u3001\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u300c\u63a2\u6c42\u5fc3\uff08inquiring mind\uff09\u300d\u3092\u6301\u3064\u3053\u3068\u3092\u65b0\u305f\u306b\u8981\u6c42\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u63a2\u6c42\u5fc3\u300d\u306f\u3001\u76e3\u67fb\u7b49\u306e\u4fdd\u8a3c\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u300c\u8077\u696d\u7684\u61d0\u7591\u5fc3\u300d\u3068\u306f\u5225\u306e\u6982\u5ff5\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u63a2\u6c42\u5fc3\u3092\u6301\u3064\u300d\u3068\u306f\u6b21\u306e\u3053\u3068\u3092\u610f\u5473\u3059\u308b\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff41\uff09<\/span>\u3000\u5b9f\u65bd\u3059\u308b\u5c02\u9580\u696d\u52d9\u306e\u5185\u5bb9\u3001\u7bc4\u56f2\u53ca\u3073\u7d50\u679c\u3092\u8003\u616e\u3057\u3001\u5165\u624b\u3057\u305f\u60c5\u5831\u306e\u60c5\u5831\u6e90\u3001\u95a2\u9023\u6027\u53ca\u3073\u5341\u5206\u6027\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff42\uff09<\/span>\u3000\u66f4\u306a\u308b\u8abf\u67fb\u53c8\u306f\u305d\u306e\u4ed6\u306e\u884c\u52d5\u306e\u5fc5\u8981\u6027\u306b\u76ee\u3092\u5411\u3051\u3001\u6ce8\u610f\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u5be9\u67fb\u62c5\u5f53\u8005\u7b49\u306e\u5ba2\u89b3\u6027<\/strong><\/h4>\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5be9\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u4f5c\u696d\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u8005\u53c8\u306f\u5f53\u8a72\u4f5c\u696d\u306e\u5b9f\u65bd\u8cac\u4efb\u8005\u3068\u89aa\u5bc6\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u8005\u3092\u5be9\u67fb\u62c5\u5f53\u8005\u3068\u3057\u3066\u9078\u4efb\u3059\u308b\u5834\u5408\u3001\u5ba2\u89b3\u6027\u306e\u539f\u5247\u306e\u9075\u5b88\u306b\u5bfe\u3059\u308b\u963b\u5bb3\u8981\u56e0\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u81ea\u5df1\u30ec\u30d3\u30e5\u30fc\u3068\u3044\u3046\u963b\u5bb3\u8981\u56e0\u306b\u5bfe\u3059\u308b\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u3068\u306a\u308a\u5f97\u308b\u5bfe\u5fdc\u7b56\u306e\u4f8b\u306b\u306f\u3001\u305d\u306e\u696d\u52d9\u306b\u304b\u3064\u3066\u5f93\u4e8b\u3057\u305f\u8005\u304c\u5be9\u67fb\u62c5\u5f53\u8005\u3068\u3057\u3066\u9078\u4efb\u3055\u308c\u308b\u524d\u306b\u5341\u5206\u306a\u671f\u9593\uff08\u30af\u30fc\u30ea\u30f3\u30b0\u30aa\u30d5\u671f\u9593\uff09\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u5831\u916c<\/strong><\/h4>\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:#6b8e23;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6b8e23;\">\u2460<\/span>\u3000\u7279\u5b9a\u306e\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u306b\u5bfe\u3059\u308b \u5831\u916c\u4f9d\u5b58\u5ea6\u304c\u9ad8\u3044\u5272\u5408\u3092\u5360\u3081\u308b\u5834\u5408\u3001\u4f9d\u983c\u4eba\u304b\u3089\u306e\u5831\u916c\u3092\u5931\u3046\u3053\u3068\u7b49\u3078\u306e\u61f8\u5ff5\u306f\u3001\u81ea\u5df1\u5229\u76ca\u3068\u3044\u3046\u963b\u5bb3\u8981\u56e0\u306e\u6c34\u6e96\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u4e0d\u5f53\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3068\u3044\u3046\u963b\u5bb3\u8981\u56e0\u3092\u751f\u3058\u3055\u305b\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6b8e23;\">\u2461<\/span>\u3000\u900f\u660e\u6027\u5411\u4e0a\u306e\u305f\u3081\u306b\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3084\u958b\u793a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u975e\u4fdd\u8a3c\u696d\u52d9<\/strong><\/h4>\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:#d2691e;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #d2691e;\">\u2460<\/span>\u3000\u4e3b\u3068\u3057\u3066\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\uff08PIE\uff09\u3067\u3042\u308b\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u306b\u5bfe\u3059\u308b\u975e\u4fdd\u8a3c\u696d\u52d9\u306e\u540c\u6642\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u72ec\u7acb\u6027\u898f\u5b9a\u3092\u5f37\u5316\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #d2691e;\">\u2461<\/span>\u3000PIE\u3067\u3042\u308b\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u306e\u76e3\u67fb\u5f79\u7b49\u304c\u3001\u5f53\u8a72 PIE\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u76e3\u67fb\u3059\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u306e\u72ec\u7acb\u6027\u3092\u52b9\u679c\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #d2691e;\">\u2462<\/span>\u3000\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u304cPIE\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u4f9d\u983c\u4eba\u3001\u305d\u306e\u5b50\u4e8b\u696d\u4f53\u53c8\u306f \u89aa\u4e8b\u696d\u4f53\u306b\u975e\u4fdd\u8a3c\u696d\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u76e3\u67fb\u5f79\u7b49\u304b\u3089\u4e8b\u524d\u306b\u4e86\u89e3\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u4efb\u610f\u306e\u5831\u544a\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u307e\u3067IESBA\u502b\u7406\u898f\u7a0b\u304b\u3089\u5c0e\u5165\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u898f\u5b9a\u306e\u3046\u3061\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u4f1a\u54e1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u3001\u502b\u7406\u898f\u5247\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u3046\u3061\u3001\u3053\u308c\u307e\u3067IESBA\u502b\u7406\u898f\u7a0b\u304b\u3089\u5c0e\u5165\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u898f\u5b9a\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8 900 \u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u898f\u5b9a\u3092\u898b\u76f4\u3057\u3001\u502b\u7406\u898f\u5247\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u304c\u3001\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u9055\u53cd\u7b49\u4e8b\u5b9f\u3092\u8a8d\u8b58\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u5ba2\u89b3\u6027\u306e\u539f\u5247<\/strong><\/h4>\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:#4682b4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u57fa\u672c\u539f\u5247\u306e\u300c\u516c\u6b63\u6027\u306e\u539f\u5247\u300d\u3092\u300c\u5ba2\u89b3\u6027\u306e\u539f\u5247\u300d\u306b\u5909\u66f4\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u57fa\u672c\u539f\u5247\u306e\u3046\u3061\u3001\u4f1a\u54e1\u304c\u30d0\u30a4\u30a2\u30b9\u3001\u5229\u76ca\u76f8\u53cd\u53ca\u3073\u500b\u4eba\u3084\u7d44\u7e54\u7b49\u304b\u3089\u306e\u904e\u5ea6\u306e\u5f71\u97ff\u53c8\u306f\u3053\u308c\u3089\u3078\u306e\u904e\u5ea6\u306e\u4f9d\u5b58\u306b\u5f71\u97ff\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u53c8\u306f\u696d\u52d9\u4e0a\u306e\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3092\u3001\u6539\u6b63\u524d\u306e\u502b\u7406\u898f\u5247\u3067\u306f\u300c\u516c\u6b63\u6027\u300d\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u300c\u5ba2\u89b3\u6027\u300d\u306b\u6539\u3081\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u502b\u7406\u898f\u5247\u306f\u30012023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u975e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u4fdd\u8a3c\u696d\u52d9\u306e\u5951\u7d04\u30922024\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u3001\u696d\u52d9\u3092\u958b\u59cb\u3057\u305f\u3068\u304d\u306f\u3001\u5f93\u524d\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u306a\u304a\u5f93\u524d\u306e\u4f8b\u306b\u3088\u308a\u696d\u52d9\u3092\u7d99\u7d9a\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d\u3084\u300c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d\u306a\u3069\u306e\u5831\u544a\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u540d\u79f0\u5909\u66f4\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u502b\u7406\u898f\u5247\u306e\u78ba\u5b9a\u7248\u3092\u516c\u8868\u3059\u308b\u969b\u306b\u3001\u5f53\u8a72\u540d\u79f0\u5909\u66f4\u3092\u53cd\u6620\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\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><\/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>2022\u5e74\uff17\u6708\uff16\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u6539\u6b63\u6848\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u502b\u7406\u898f\u5247\u306e\u7406\u89e3\u306e\u3057\u3084\u3059\u3055\u3092\u5411\u4e0a\u3055\u305b\u3001\u305d\u306e\u9075\u5b88\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u502b\u7406\u898f\u5247\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08The International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u3092\u8e0f\u307e\u3048\u3066\u3001\u5b9f\u8cea\u7684\u306a\u5185\u5bb9\u306e\u5909\u66f4\u3092\u4f34\u3046\u500b\u5225\u898f\u5b9a\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\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":[370,178,180,235,167,289],"tags":[535,316,128],"backnumber":[2153],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 02:20:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257639"}],"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=257639"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257639\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=257639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=257639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=257639"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=257639"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=257639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}