{"id":260354,"date":"2023-01-05T10:13:33","date_gmt":"2023-01-05T01:13:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260354"},"modified":"2022-12-27T17:29:04","modified_gmt":"2022-12-27T08:29:04","slug":"accounting-article-144","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-144\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c34\u56de\u3011\u300c\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u826f\u3044\u7b2c\u4e09\u8005\u306e\u6761\u4ef6\u3068\u306f\u300d\uff5e\u3088\u308a\u826f\u3044\u58f2\u308a\u624b\u3092\u898b\u3064\u3051\u3066\u304f\u308c\u308b\u7b2c\u4e09\u8005\u306e\u9078\u3073\u65b9\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: 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\/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u671b\u307e\u3057\u3044\u7b2c\u4e09\u8005\u50cf\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u306e\u30d2\u30f3\u30c8\u3092\u5f97\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u826f\u3044\u7b2c\u4e09\u8005\u306e\u6761\u4ef6\u3092\u77e5\u308a\u3001\u7b2c\u4e09\u8005\u63a2\u3057\u306e\u30d2\u30f3\u30c8\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306b\u76f8\u5fdc\u3057\u3044\u7b2c\u4e09\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u30d2\u30f3\u30c8\u3092\u5f97\u3066\u3001\uff2d\uff06\uff21\u306e\u52a9\u8a00\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u826f\u3044\u7b2c\u4e09\u8005\u306e\u6761\u4ef6\u3092\u77e5\u3063\u3066\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260355 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1.png\" alt=\"\" width=\"1753\" height=\"1231\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1.png 1753w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1-300x211.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1-1024x719.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1-768x539.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1-1536x1079.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ma-mikata34-1-600x421.png 600w\" sizes=\"(max-width: 1753px) 100vw, 1753px\" \/><\/a><\/p>\n<p>\u3067\u3059\u304b\u3089\u3001\u5b9f\u52d9\u306e\u591a\u304f\u306f\u8cb7\u3044\u624b\u304c\u671b\u3080\u6761\u4ef6\u306b\u6cbf\u3063\u3066\u9032\u3080\u306e\u3067\u306f\u306a\u304f\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u8a71\u304c\u3042\u308b\u306e\u3060\u3051\u308c\u3069\u3001\u306e\u308a\u307e\u3059\u304b\uff1f\u3000\u3068\u7b2c\u4e09\u8005\u304b\u3089\u554f\u308f\u308c\u3066\u691c\u8a0e\u3092\u958b\u59cb\u3059\u308b\u53d7\u3051\u8eab\u306e\u72b6\u614b\u304b\u3089\u306e\u30b9\u30bf\u30fc\u30c8\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8cb7\u3044\u624b\u3068\u3057\u3066\u306f\u3001\u81ea\u5206\u305f\u3061\u306e\u30cb\u30fc\u30ba\u3092\u77e5\u3063\u3066\u304f\u308c\u3066\u3044\u308b\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u826f\u3044\u7b2c\u4e09\u8005\u3068\u3044\u304b\u306b\u4ed8\u304d\u5408\u3046\u304b\u304c\u826f\u3044\uff2d\uff06\uff21\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u5927\u5207\u306a\u8981\u4ef6\u3001\u6761\u4ef6\u306e\uff11\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u8cb7\u3044\u624b\u3001\u58f2\u308a\u624b\u306e\u9593\u306b\u7acb\u3064\u7b2c\u4e09\u8005\u304c\u30c6\u30fc\u30de\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e3b\u306b\u8cb7\u3044\u624b\u76ee\u7dda\u306b\u3088\u308b\u826f\u3044\u7b2c\u4e09\u8005\u50cf\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u62c5\u5f53\u8005\u306e\u8cc7\u8cea<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u306e\u6210\u5426\u306b\u304b\u306a\u308a\u5f71\u97ff\u3059\u308b\u306e\u304c\u62c5\u5f53\u8005\u306e\u8cc7\u8cea\u3067\u3059\u3002\u4eba\u9593\u3001\u793e\u4f1a\u4eba\u3068\u3057\u3066\u306e\u5e38\u8b58\u3084\u30d3\u30b8\u30cd\u30b9\u30de\u30a4\u30f3\u30c9\u306f\u5f53\u7136\u5099\u308f\u3063\u3066\u3044\u308b\u306e\u306b\u52a0\u3048\u3066\u3001\u62c5\u5f53\u8005\u306b\u3088\u3063\u3066\u304b\u306a\u308a\u30b9\u30ad\u30eb\u3084\u7d4c\u9a13\u5024\u306e\u632f\u308c\u5e45\u304c\u5927\u304d\u3044\u306e\u304c\uff2d\uff06\uff21\u306e\u7b2c\u4e09\u8005\u306e\u7279\u5fb4\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u70b9\u306f\u53ef\u80fd\u306a\u7bc4\u56f2\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3068\u601d\u3044\u307e\u3059\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: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u62c5\u5f53\u8005\u306e\u7d4c\u6b74\u3084\u51fa\u8eab\u696d\u754c<\/strong><\/span><\/p>\n<p>\uff2d\uff06\uff21\u5b9f\u52d9\u306b\u5c31\u304f\u65b9\u306e\u591a\u304f\u306f\u30d7\u30ed\u30d1\u30fc\u3067\u306f\u306a\u304f\u8ee2\u8077\u7d44\u3067\u3059\u3002\u55b6\u696d\u51fa\u8eab\u3001\u91d1\u878d\u6a5f\u95a2\u51fa\u8eab\u3001\u58eb\u696d\u3068\u3044\u3063\u305f\u7d4c\u9a13\u696d\u7a2e\u3001\u8077\u7a2e\u306b\u3088\u3063\u3066\u4f55\u304c\u5f97\u610f\u3067\u3042\u308a\u305d\u3046\u304b\u306e\u30d0\u30e9\u30c4\u30ad\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -5px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2462\u3000\u5206\u696d\u304b\u5c02\u5c5e\u304b<\/strong><\/span><\/p>\n<p>\uff2d\uff06\uff21\u306e\u30b9\u30c6\u30fc\u30b8\u3084\u696d\u52d9\u3067\u5206\u696d\u306b\u306a\u3063\u3066\u3044\u308b\u6a5f\u95a2\u3082\u3042\u308c\u3070\u3001\u6848\u4ef6\u6210\u7acb\u307e\u3067\u5c02\u5c5e\u306e\u62c5\u5f53\u8005\u304c\u3064\u304f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u3082\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7b2c\u4e09\u8005\u7d44\u7e54\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u4f53\u5236\uff08\u30a2\u30b5\u30a4\u30f3\uff09\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u306f\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u3001\u58f2\u308a\u624b\u5019\u88dc\u63a2\u3057\u306e\u6bb5\u968e\u304b\u3089\u95a2\u308f\u308b\u306e\u304c\u7b2c\u4e09\u8005\u3067\u3059\u3002\u826f\u3044\u7b2c\u4e09\u8005\u306b\u51fa\u4f1a\u3048\u308b\u3053\u3068\u306f\u3001\u826f\u3044\uff2d\uff06\uff21\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u826f\u3044\u7b2c\u4e09\u8005\u63a2\u3057\u306b\u3082\u52b4\u529b\u3092\u6255\u3048\u308b\u304b\u3001\u305d\u308c\u306f\u8cb7\u3044\u624b\u306e\uff2d\uff06\uff21\u306b\u5bfe\u3059\u308b\u672c\u6c17\u5ea6\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8cb7\u3044\u624b\u304c\uff2d\uff06\uff21\u3092\u5e0c\u671b\u3057\u3066\u58f2\u308a\u624b\u63a2\u3057\u3092\u3057\u305f\u3044\u3068\u304d\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u8cb7\u3044\u624b\u597d\u307f\u306e\u58f2\u308a\u624b\u304c\u90fd\u5408\u826f\u304f\u73fe\u308c\u3066\u6848\u4ef6\u304c\u6210\u7acb\u3059\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u304b\u306a\u308a\u7a00\u3067\u3059\u3002\u591a\u304f\u306f\u3001\u58f2\u308a\u624b\u304c\uff2d\uff06\uff21\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u3092\u983c\u3063\u3066\u58f2\u5374\u610f\u601d\u3092\u793a\u3057\u305f\u306e\u3092\u53d7\u3051\u3066\u3001\u76f8\u898b\u7a4d\u3082\u308a\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u8cb7\u3044\u624b\u5019\u88dc\u3092\u540c\u6642\u4e26\u884c\u7684\u306b\u63a2\u3059\u304b\u3001\u72ec\u5360\u4ea4\u6e09\u6a29\u3092\u5f97\u308b\u304b\u306e\u5982\u304f\u30de\u30c3\u30c1\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u8cb7\u3044\u624b\u306b\u58f0\u3092\u304b\u3051\u3066\u9032\u3093\u3067\u3044\u304f\u3001\u58f2\u308a\u624b\u8d77\u70b9\u578b\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[654,515,411,402],"backnumber":[2204],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:33:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260354"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=260354"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260354\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260354"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260354"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}