{"id":257978,"date":"2022-07-21T10:14:20","date_gmt":"2022-07-21T01:14:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=257978"},"modified":"2022-07-20T11:39:47","modified_gmt":"2022-07-20T02:39:47","slug":"accounting-article-130","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-130\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102022\u5e74\uff17\u6708\u3011\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082022\u5e74\uff16\u670830\u65e5\uff09"},"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: #006400;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #800080;\">\u56db\u534a\u671f<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102022\u5e74\uff17\u6708\u3011<br \/>\n\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082022\u5e74\uff16\u670830\u65e5\uff09<\/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>\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082022\u5e74\uff16\u670830\u65e5\uff09\u306b\u95a2\u9023\u3059\u308b\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>\u57fa\u672c\u7684\u306b2022\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\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\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u516c\u5e03<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\uff15\u670818\u65e5\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u6cd5\u5f8b\u7b2c41\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u306e\u78ba\u4fdd\u4e26\u3073\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u4e00\u5c64\u306e\u80fd\u529b\u767a\u63ee\u53ca\u3073\u80fd\u529b\u5411\u4e0a\u3092\u56f3\u308a\u3001\u3082\u3063\u3066\u4f01\u696d\u8ca1\u52d9\u66f8\u985e\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u306b\u4fc2\u308b\u767b\u9332\u5236\u5ea6\u306e\u5c0e\u5165\u306a\u3069\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\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\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65bd\u884c\u306f\u516c\u5e03\u65e5\uff082022.5.18\uff09\u3088\u308a\uff11\u5e74\u4ee5\u5185\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u306f\u6ce8\u610f\u3092\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-183\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65bd\u884c\u306f\u516c\u5e03\u65e5\uff082022.5.18\uff09\u3088\u308a\uff11\u5e74\u4ee5\u5185\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u306f\u6ce8\u610f\u3092\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u91d1\u878d\u5be9\u8b70\u4f1a\u306e\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u3001\u300c\u91d1\u878d\u5be9\u8b70\u4f1a\u3000\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u5831\u544a\uff0d\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u8cc7\u672c\u5e02\u5834\u306e\u69cb\u7bc9\u306b\u5411\u3051\u3066\uff0d\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u53d6\u7d44\u307f\u306e\u958b\u793a\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u3001\u56db\u534a\u671f\u958b\u793a\u306a\u3069\u306b\u3064\u3044\u3066\u8a18\u8f09\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 \u91d1\u878d\u5be9\u8b70\u4f1a\u3088\u308a\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\uff0d\uff37\uff27\u5831\u544a\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u3084\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u5ec3\u6b62\u7b49\u3092\u691c\u8a0e\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-170\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5be9\u8b70\u4f1a\u3088\u308a\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\uff0d\uff37\uff27\u5831\u544a\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u3084\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u5ec3\u6b62\u7b49\u3092\u691c\u8a0e\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\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\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u306b\u304a\u3044\u3066\u958b\u793a\u3092\u5b9a\u3081\u308b\u969b\u306e\u5f53\u59d4\u54e1\u4f1a\u306e\u65b9\u91dd \uff08\u958b\u793a\u76ee\u7684\u3092\u5b9a\u3081\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u300d\uff08\u5185\u5bb9\uff1a\u539f\u5247\u3068\u3057\u3066\u3001\u958b\u793a\u76ee\u7684\u3092\u5b9a\u3081\u305f\u4e0a\u3067\u3001\u5f53\u8a72\u958b\u793a\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u958b\u793a\u3059\u308b\u5177\u4f53\u7684\u306a\u9805\u76ee\u53ca\u3073\u305d\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u6c7a\u5b9a\u3059\u308b\u65e8\u3092\u5b9a\u3081\u308b\u65b9\u91dd\u3092\u63a1\u7528\u3059\u308b\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 ASBJ\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u306b\u304a\u3044\u3066\u958b\u793a\u3092\u5b9a\u3081\u308b\u969b\u306e\u5f53\u59d4\u54e1\u4f1a\u306e\u65b9\u91dd\u300d\u3092\u516c\u8868\uff5e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308b\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u958b\u793a\u76ee\u7684\u3092\u5b9a\u3081\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-171\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u306b\u304a\u3044\u3066\u958b\u793a\u3092\u5b9a\u3081\u308b\u969b\u306e\u5f53\u59d4\u54e1\u4f1a\u306e\u65b9\u91dd\u300d\u3092\u516c\u8868\uff5e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308b\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u958b\u793a\u76ee\u7684\u3092\u5b9a\u3081\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\uff5e<\/a><br \/>\n<\/div><\/div>\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\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>\u2461\u3000\u300c\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff17\u53f7\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u8cc7\u6599 \uff5eDX\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u3078\u306e\u5bfe\u5fdc\uff5e\u300d\u300d\uff08\u5185\u5bb9\uff1aDX\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u8ab2\u984c\u3092\u62bd\u51fa\u3057\u691c\u8a0e\u3057\u305f\u3082\u306e\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u3092\u8a73\u7d30\u306b\u691c\u8a0e\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 JICPA\u3001\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u8cc7\u6599\u300d\u3092\u516c\u8868\uff5e\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u6642\u306b\u306f\u60f3\u5b9a\u306b\u306a\u304b\u3063\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306e\u591a\u69d8\u306a\u5b9f\u52d9\u306b\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/r-and-d-report-2\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3001\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u8cc7\u6599\u300d\u3092\u516c\u8868\uff5e\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u6642\u306b\u306f\u60f3\u5b9a\u306b\u306a\u304b\u3063\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306e\u591a\u69d8\u306a\u5b9f\u52d9\u306b\u5bfe\u5fdc\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\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\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\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\uff08\u5185\u5bb9\uff1a\u30a6\u30af\u30e9\u30a4\u30ca\u3092\u3081\u3050\u308b\u56fd\u969b\u60c5\u52e2\u306b\u95a2\u9023\u3057\u3066\u3001\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u793a\u3059\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 JICPA\u304c\u300c\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\u300d\u306b\u3064\u3044\u3066\u793a\u3059\uff5e\u4f01\u696d\u3084\u76e3\u67fb\u4eba\u306e\u4e8b\u696d\u6d3b\u52d5\u3078\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-180\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\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\u300d\u306b\u3064\u3044\u3066\u793a\u3059\uff5e\u4f01\u696d\u3084\u76e3\u67fb\u4eba\u306e\u4e8b\u696d\u6d3b\u52d5\u3078\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u308b\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8315\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u300d\u53ca\u3073\u540c540\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\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\u304b\u3089\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u76e3\u57fa\u5831\u306e\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u3066\u76e3\u67fb\u30ea\u30b9\u30af\u306e\u9805\u76ee\u7b49\u306b\u3064\u304d\u95a2\u9023\u69d8\u5f0f\u542b\u3081\u6240\u8981\u306e\u898b\u76f4\u3057\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-185\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u76e3\u57fa\u5831\u306e\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u3066\u76e3\u67fb\u30ea\u30b9\u30af\u306e\u9805\u76ee\u7b49\u306b\u3064\u304d\u95a2\u9023\u69d8\u5f0f\u542b\u3081\u6240\u8981\u306e\u898b\u76f4\u3057\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\u300c2021\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\u7b49\u306e\u516c\u8868\u306b\u3064\u3044\u3066\u300d\uff08\u5185\u5bb9\uff1a\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306b\u3088\u308b\u6307\u6458\u4e8b\u9805\u306b\u3064\u3044\u3066\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2021\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\u7b49\u3092\u516c\u8868\uff5e\u50b5\u52d9\u8d85\u904e\u306e\u4f1a\u793e\u306e\u8cb7\u53ce\u306b\u95a2\u3059\u308b\u6539\u5584\u52e7\u544a\u4e8b\u9805\u306a\u3069\u591a\u6570\u306e\u4e8b\u4f8b\u89e3\u8aac\u3092\u63b2\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-186\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2021\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\u7b49\u3092\u516c\u8868\uff5e\u50b5\u52d9\u8d85\u904e\u306e\u4f1a\u793e\u306e\u8cb7\u53ce\u306b\u95a2\u3059\u308b\u6539\u5584\u52e7\u544a\u4e8b\u9805\u306a\u3069\u591a\u6570\u306e\u4e8b\u4f8b\u89e3\u8aac\u3092\u63b2\u8f09\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306f\u3001\u300c\u6539\u6b63\u516c\u76ca\u901a\u5831\u8005\u4fdd\u8b77\u6cd5\u65bd\u884c\u306b\u5f53\u305f\u3063\u3066\u306e\u76e3\u67fb\u5f79\u7b49\u3068\u3057\u3066\u306e\u7559\u610f\u70b9\uff0d\u516c\u76ca\u901a\u5831\u5bfe\u5fdc\u696d\u52d9\u5f93\u4e8b\u8005\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3092\u4e2d\u5fc3\u306b\uff0d\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u30012022\u5e74\uff16\u6708\uff11\u65e5\u306b\u3001\u516c\u76ca\u901a\u5831\u8005\u4fdd\u8b77\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u304c\u65bd\u884c\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u3057\u3066\u306e\u7559\u610f\u70b9\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\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\u304c\u300c\u6539\u6b63\u516c\u76ca\u901a\u5831\u8005\u4fdd\u8b77\u6cd5\u65bd\u884c\u306b\u5f53\u305f\u3063\u3066\u306e\u76e3\u67fb\u5f79\u7b49\u3068\u3057\u3066\u306e\u7559\u610f\u70b9\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6a29\u9650\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306a\u3069\u3001\u516c\u76ca\u901a\u5831\u5bfe\u5fdc\u696d\u52d9\u5f93\u4e8b\u8005\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3092\u4e2d\u5fc3\u306b\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-182\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u300c\u6539\u6b63\u516c\u76ca\u901a\u5831\u8005\u4fdd\u8b77\u6cd5\u65bd\u884c\u306b\u5f53\u305f\u3063\u3066\u306e\u76e3\u67fb\u5f79\u7b49\u3068\u3057\u3066\u306e\u7559\u610f\u70b9\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6a29\u9650\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306a\u3069\u3001\u516c\u76ca\u901a\u5831\u5bfe\u5fdc\u696d\u52d9\u5f93\u4e8b\u8005\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3092\u4e2d\u5fc3\u306b\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2166\u3000\u904e\u5e74\u5ea6\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p>\u904e\u5e74\u5ea6\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u3046\u3061\u30012022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff082021\u5e74\uff18\u670812\u65e5\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\uff09\uff08\u5185\u5bb9\uff1a\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\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\u300bASBJ\u304c\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u3092\u78ba\u5b9a\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u3082\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u6642\u306b\u306f\u6ce8\u610f\u3092\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-26\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300bASBJ\u304c\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u3092\u78ba\u5b9a\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u3082\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u6642\u306b\u306f\u6ce8\u610f\u3092\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff082021\u5e74\uff16\u670817\u65e5\u3001\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\uff09\uff08\u5185\u5bb9\uff1a\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u6301\u5206\u76f8\u5f53\u984d\u3092\u7d14\u984d\u3067\u8a08\u4e0a\u3059\u308b\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\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\u300bASBJ\u3001\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u78ba\u5b9a\u3092\u516c\u8868\uff5e\u516c\u8868\u306b\u4f34\u3044\u9069\u7528\u6307\u91dd\u306e\u7406\u89e3\u3092\u52a9\u3051\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u5408\u308f\u305b\u3066\u8a18\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-report-3\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300bASBJ\u3001\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u78ba\u5b9a\u3092\u516c\u8868\uff5e\u516c\u8868\u306b\u4f34\u3044\u9069\u7528\u6307\u91dd\u306e\u7406\u89e3\u3092\u52a9\u3051\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u5408\u308f\u305b\u3066\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>\u6b21\u56de\u306f\u30012022\u5e7410\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082022\u5e74\uff16\u670830\u65e5\uff09\u306b\u95a2\u9023\u3059\u308b\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<br \/>\n\u57fa\u672c\u7684\u306b2022\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\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<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[511,544,316,549,691,128,498,503,159,139],"backnumber":[2149],"series":[737],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:42:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257978"}],"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=257978"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257978\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=257978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=257978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=257978"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=257978"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=257978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}