{"id":260749,"date":"2023-01-19T13:05:04","date_gmt":"2023-01-19T04:05:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260749"},"modified":"2023-01-19T13:05:04","modified_gmt":"2023-01-19T04:05:04","slug":"institutional-accounting-report-54","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-54\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300e\u7d4c\u56e3\u9023\u3072\u306a\u578b\u300f\u304c\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u958b\u59cb\u7b49\u306b\u5411\u3051\u3066\u66f4\u65b0\u3055\u308c\u308b\uff5e\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u7701\u7565\u4e0d\u53ef\u4e8b\u9805\u306e\u7e2e\u6e1b\u3092\u53cd\u6620\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>\u300e\u7d4c\u56e3\u9023\u3072\u306a\u578b\u300f\u304c\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u958b\u59cb\u7b49\u306b\u5411\u3051\u3066\u66f4\u65b0\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u7701\u7565\u4e0d\u53ef\u4e8b\u9805\u306e\u7e2e\u6e1b\u3092\u53cd\u6620\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>2023\u5e74\uff11\u670818\u65e5\u3001\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u3000\u7d4c\u6e08\u6cd5\u898f\u59d4\u54e1\u4f1a\u4f01\u753b\u90e8\u4f1a\u306f\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\u300d\uff08\u6539\u8a02\u7248\uff09\u3092\u66f4\u65b0\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\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2022\/094.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\uff08\u6539\u8a02\u7248\uff09\uff082023\u5e74\uff11\u670818\u65e5\u66f4\u65b0\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u30012019\u5e7412\u6708\u306e\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u4f34\u3044\u3001\u65e2\u5b58\u306e\u682a\u5f0f\u4f1a\u793e\u30672023\u5e74\uff13\u6708\u4ee5\u964d\u306b\u958b\u50ac\u3055\u308c\u308b\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u304c\u59cb\u307e\u308b\u3053\u3068\u306a\u3069\u306b\u5bfe\u5fdc\u3057\u3001\u4ee4\u548c\uff14\uff082022\uff09\u5e7412\u670826\u65e5\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u6cd5\u52d9\u7701\u4ee4\u7b2c43\u53f7\uff09\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u3092\u8981\u3057\u306a\u3044\u4e8b\u9805\u3092\u5b9a\u3081\u308b\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306b\u4fc2\u308b\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-53\/\" target=\"_blank\" rel=\"noopener\">\u516c\u5e03\u3055\u308c\u305f\u3053\u3068<\/a>\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d4c\u56e3\u9023\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\u300d\uff08\u6539\u8a02\u7248\uff09\u516c\u8868\u306b\u3042\u305f\u3063\u3066\u300d\u306e\u672b\u5c3e\u306b<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2022\/094_diff.pdf\" target=\"_blank\" rel=\"noopener\">\u65b0\u65e7\u5bfe\u7167\u8868<\/a>\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keidanren.or.jp\/policy\/hinagata.html\" target=\"_blank\" rel=\"noopener\">\u7d4c\u56e3\u9023\u3072\u306a\u578b\u306e\u7d39\u4ecb\u30da\u30fc\u30b8<\/a>\u306b\u304a\u3044\u3066\u3001\u66f4\u65b0\u5c65\u6b74\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\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; 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