{"id":260798,"date":"2023-02-02T10:11:36","date_gmt":"2023-02-02T01:11:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260798"},"modified":"2023-02-01T11:15:08","modified_gmt":"2023-02-01T02:15:08","slug":"accounting-article-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-147\/","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\u7b2c35\u56de\u3011\u300c\u58f2\u308a\u624b\u306e\u53ef\u8996\u5316\u300d\uff5e\u300c\u2161\u306e\u90e8\u300d\u3092\u6d3b\u7528\u3057\u3066\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3068\u4f01\u696d\u306e\u8a2d\u8a08\u56f3\u3092\u4f5c\u6210\u3059\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: 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style=\"color: #800000;\">\u21d2<\/span>\u58f2\u308a\u624b\u306e\u53ef\u8996\u5316\u306b\u6709\u7528\u306a\u9805\u76ee\u3092\u77e5\u308a\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>\u58f2\u308a\u624b\u3092\u53ef\u8996\u5316\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: solid 1px #B22222;\">\uff08\uff11\uff09\u3000\u30ea\u30b9\u30af\u7ba1\u7406\u53ca\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: solid 1px #B22222;\">\uff08\uff12\uff09\u3000\u6700\u8fd1\uff13\u5e74\u9593\u53ca\u3073\u7533\u8acb\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u9055\u53cd\u7b49\u306e\u72b6\u6cc1<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: solid 1px #B22222;\">\uff08\uff13\uff09\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306e\u6392\u9664\u4f53\u5236\u306e\u6574\u5099\u72b6\u6cc1\u7b49<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 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padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4e3b\u5e79\u4e8b\u306e\u6c7a\u5b9a\u6642\u671f\u7b49<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u3078\u306e\u7533\u8acb<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/equities\/listing-on-tse\/documents\/nlsgeu000005n55j-att\/16_prime_220630.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300c\u65b0\u898f\u4e0a\u5834\u7533\u8acb\u306e\u305f\u3081\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff08\u2161\u306e\u90e8\uff09\u8a18\u8f09\u8981\u9818\uff082022\u5e74\uff16\u670830\u65e5\u6539\u8a02\uff09\u300d<\/a><\/span><\/p>\n<p>\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u7b87\u6761\u66f8\u304d\u3001\u6587\u7ae0\u3001\u56f3\u8868\u306a\u3069\u306e\u5f62\u5f0f\u3067\u6574\u7406\u3057\u3066\u3044\u304f\u3068\u3001\u58f2\u308a\u624b\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3084\u8a73\u7d30\u306a\u8a2d\u8a08\u56f3\u306b\u306a\u308b\u307b\u304b\u3001\u58f2\u308a\u624b\u306e\u696d\u52d9\u5b9f\u614b\u306e\u628a\u63e1\u306b\u52a0\u3048\u3066\u3001\u8ab2\u984c\u306a\u3069\u3082\u6d6e\u304b\u3073\u4e0a\u304c\u308b\u306f\u305a\u3067\u3059\u3002\u4eee\u306b\uff2d\uff06\uff21\u306b\u81f3\u3089\u306a\u304f\u3066\u3082\u3001\u793e\u5185\u4f53\u5236\u3001\u696d\u52d9\u306e\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u3001\u5c5e\u4eba\u7684\u306a\u4f53\u5236\u304b\u3089\u3001\u7d44\u7e54\u7684\u306a\u4f53\u5236\u3078\u3068\u6210\u9577\u3092\u9042\u3052\u308b\u305f\u3081\u306e\u76ee\u6a19\u3068\u3057\u3066\u63b2\u3052\u308b\u3053\u3068\u3067\u306e\u6d3b\u7528\u306e\u9053\u3082\u958b\u3051\u307e\u3059\u3002<\/p>\n<p>\u8cb7\u3044\u624b\u304b\u3089\u3059\u308c\u3070\u3001\u3053\u308c\u3089\u306e\u72b6\u6cc1\u304c\u53ef\u8996\u5316\u3055\u308c\u305f\u8cc7\u6599\u3084\u60c5\u5831\u304c\u63c3\u3063\u3066\u3044\u308c\u3070\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08<a title=\"\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\u7b2c12\u56de\u3011\u300c\u4ed6\u4eba\u4e8b\u3067\u306f\u3044\u3051\u306a\u3044\u8abf\u67fb\u306e\u5fc3\u5f97\u300d\uff5e\u8cc7\u6599\u6e96\u5099\u7de8\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-102\/\" target=\"_blank\" rel=\"noopener\">\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\u3010\u7b2c12\u56de\u3011\u300c\u4ed6\u4eba\u4e8b\u3067\u306f\u3044\u3051\u306a\u3044\u8abf\u67fb\u306e\u5fc3\u5f97\u300d\uff5e\u8cc7\u6599\u6e96\u5099\u7de8\uff5e<\/a>\u306a\u3069\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09\u306b\u3088\u308b\u8a73\u7d30\u306a\u8abf\u67fb\u306b\u3088\u3089\u306a\u304f\u3066\u3082\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u4e8b\u7d30\u304b\u306b\u8cea\u554f\u306a\u3069\u306b\u3088\u308b\u78ba\u8a8d\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u304a\u304a\u3088\u305d\u306e\u58f2\u308a\u624b\u306e\u72b6\u6cc1\u304c\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u4f55\u304c\u6539\u5584\u4e8b\u9805\u304b\u3001\u512a\u5148\u3059\u3079\u304d\u4e8b\u9805\u304b\u306e\u5224\u65ad\u304c\u3064\u304d\u3084\u3059\u304f\u306a\u308a\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u53cc\u65b9\u304c\u601d\u3044\u63cf\u304f\uff2d\uff06\uff21\u5f8c\u306e\u59ff\u306b\u8fd1\u3065\u304f\u305f\u3081\u306e\u5927\u304d\u306a\u5224\u65ad\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001\uff2d\uff06\uff21\u306e\u6210\u529f\u306e\u305f\u3081\u306e\u4e00\u6b69\u3068\u8a00\u3063\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u58f2\u308a\u624b\u81ea\u8eab\u306b\u3082\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u524d\u6bb5\u968e\u304b\u3089\u6e96\u5099\u3067\u304d\u308b\u4f5c\u696d\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u58f2\u308a\u624b\u306e\u5c06\u6765\u306e\u305f\u3081\u306b\u3001\uff2d\uff06\uff21\u5f8c\u306e\u6210\u529f\u3092\u63b4\u307f\u53d6\u308b\u305f\u3081\u306b\u3001\u300c\u2161\u306e\u90e8\u300d\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u305c\u3072\u4e00\u5ea6\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\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<\/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>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u304a\u3044\u3066\u3001\u591a\u304f\u306e\u58f2\u308a\u624b\u306f\u300c\u58f2\u308a\u305f\u3044\u7406\u7531\u300d\u300c\u58f2\u3089\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u7406\u7531\u300d\u3068\u3044\u3063\u305f\u7406\u7531\u3084\u4e8b\u60c5\u306b\u3088\u3063\u3066\uff2d\uff06\uff21\u306b\u52d5\u304d\u307e\u3059\u3002\u4fa1\u984d\u3001\u5f8c\u7d99\u8005\u3001\u696d\u7e3e\u306a\u3069\u3001\u58f2\u308a\u624b\u306b\u3088\u3063\u3066\uff2d\uff06\uff21\u306b\u8e0f\u307f\u5207\u308b\u7406\u7531\u3084\u4e8b\u60c5\u306f\u69d8\u3005\u3067\u3059\u304c\u3001\u5927\u4f53\u306f\u76ee\u5148\u306e\u8ab2\u984c\u3001\u554f\u984c\u306b\u5bfe\u51e6\u3057\u305f\u3044\u3001\u89e3\u6c7a\u3057\u305f\u3044\u601d\u3044\u304c\u5148\u884c\u3057\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":[2209],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 14:21:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260798"}],"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=260798"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260798\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260798"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260798"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}