{"id":260474,"date":"2022-12-23T14:03:02","date_gmt":"2022-12-23T05:03:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260474"},"modified":"2022-12-23T14:03:02","modified_gmt":"2022-12-23T05:03:02","slug":"small-medium-report-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-report-12\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u542b\u3080\u95a2\u4fc2\uff14\u56e3\u4f53\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u542b\u3081\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u306e\u3046\u3048\u3001\u8a18\u8f09\u4f8b\u3082\u793a\u3059\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: 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rel=\"noopener\">\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u7b49\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c85\uff0e\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u300d\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u300c\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u300d\u306b\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u542b\u3081\u3066\u6ce8\u8a18\u3059\u308b\u3068\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 60px;\">\u5f53\u793e\u306f\u3001\u7cbe\u5bc6\u6a5f\u68b0\u3067\u3042\u308b\uff21\u88fd\u54c1\u306e\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u4e26\u3073\u306b\u6c4e\u7528\u54c1\u3067\u3042\u308b\uff22\u88fd\u54c1\u306e\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u3092\u4e3b\u8981\u306a\u4e8b\u696d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 60px;\">\uff21\u88fd\u54c1\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u306f\u3001\u9867\u5ba2\u306e\u691c\u53ce\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 60px;\">\uff22\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u8377\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u5225\u7d19\u3000\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u4f8b\u300d\u3067\u306f\u3001\u300c\u6c4e\u7528\u54c1\u306e\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u306e\u5834\u5408\u300d\u3001\u300c\u5951\u7d04\u671f\u9593\u306b\u6e21\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306e\u5834\u5408\uff08\u6e05\u6383\u30b5\u30fc\u30d3\u30b9\u7b49\uff09\u300d\u3001\u300c\u5efa\u8a2d\u696d\u306e\u5834\u5408\u300d\u306a\u3069\u3001\uff19\u3064\u306e\u4f8b\u793a\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2022\u5e7412\u670822\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3001\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u7b49\u300d\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\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":[370,271,178,180,167,231,289],"tags":[493,491,549,373],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 09:45:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260474"}],"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=260474"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260474\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260474"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260474"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}