{"id":261117,"date":"2023-03-30T10:13:54","date_gmt":"2023-03-30T01:13:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261117"},"modified":"2023-03-29T11:56:53","modified_gmt":"2023-03-29T02:56:53","slug":"institutional-accounting-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-45\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c43\u56de\u3011\u300c\u91d1\u984d\u8868\u793a\u5358\u4f4d\u306e\u30df\u30b9\u306e\u898b\u3064\u3051\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c43\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u984d\u8868\u793a\u5358\u4f4d\u306e\u30df\u30b9\u306e\u898b\u3064\u3051\u65b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u5343\u5186\u300d\u3092\u300c\u767e\u4e07\u5186\u300d\u3068\u8868\u8a18\u3057\u305f\u30df\u30b9<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><strong>\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u91d1\u984d\u8868\u793a\u5358\u4f4d\u306e\u8868\u8a18\u30df\u30b9\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div><!--more--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261118\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1.png\" alt=\"\" width=\"1450\" height=\"764\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1.png 1450w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1-300x158.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1-1024x540.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1-768x405.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-1-600x316.png 600w\" sizes=\"(max-width: 1450px) 100vw, 1450px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793eSIG\u30b0\u30eb\u30fc\u30d7\u300c<a title=\"\u682a\u5f0f\u4f1a\u793eSIG\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/4386\/ir_material_for_fiscal_ym3\/119501\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c31\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u8a18\u8f09\u3067\u306e\u30df\u30b9\u3067\u3059\u3002\u91d1\u984d\u306e\u8868\u793a\u5358\u4f4d\u3092\u300c\u5343\u5186\u300d\u3068\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c\u767e\u4e07\u5186\u300d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30df\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012022\u5e74\uff16\u670814\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u3092\u516c\u8868\u3057\u3001\u540c\u65e5\u306b\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092<a title=\"\u682a\u5f0f\u4f1a\u793eSIG\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/4386\/ir_material_for_fiscal_ym3\/119502\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u3057\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u6c7a\u7b97\u66f8\u306e\u8868\u793a\u5358\u4f4d\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c22\u56de\u3011\u300c\u5358\u7d14\u306a\u30df\u30b9\u307b\u3069\u9632\u304e\u306b\u304f\u3044\uff5e\u6570\u5b57\u306e\u8ee2\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-25\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c22\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u4e00\u5186\u5358\u4f4d\u3001\u5343\u5186\u5358\u4f4d\u53c8\u306f\u767e\u4e07\u5186\u5358\u4f4d\u306e\u3044\u305a\u308c\u304b\u3092\u4f1a\u793e\u304c\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306f\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u3042\u308a\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306f\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u5343\u5186\u5358\u4f4d\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u6ce8\u8a18\u3082\u5343\u5186\u5358\u4f4d\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u3067\u306f\u3001\u6570\u5b57\u306f\u6b63\u3057\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u8868\u793a\u5358\u4f4d\u306e\u8868\u8a18\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u3069\u3046\u3057\u3066\u3053\u3053\u3067\u9593\u9055\u3048\u305f\u306e\u304b<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306f\u898b\u308b\u304b\u3089\u306b\u5358\u7d14\u306a\u30df\u30b9\u3067\u3059\u304c\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u4f5c\u6210\u5b9f\u52d9\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u4eba\u304b\u3089\u3059\u308b\u3068\u3001\u306a\u305c\u305d\u3053\u3067\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u304b\u4e0d\u601d\u8b70\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u9593\u9055\u3063\u305f\u7b87\u6240\u306f\u5b9a\u578b\u30d5\u30a9\u30fc\u30e0\u306e\u4e00\u90e8\u3067\u3042\u3063\u3066\u3001\u4e00\u5ea6\u6b63\u3057\u304f\u4f5c\u6210\u3057\u3066\u3057\u307e\u3048\u3070\u7fcc\u5e74\u5ea6\u304b\u3089\u306f\u305d\u3053\u306b\u624b\u3092\u52a0\u3048\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u9593\u9055\u3046\u306f\u305a\u304c\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u5b9f\u969b\u3001\u3088\u304f\u3042\u308b\u30df\u30b9\u306f\u914d\u5f53\u984d\u306e\u6570\u5024\u306b\u95a2\u3059\u308b\u30df\u30b9\u3067\u3059\u3002\u53c2\u8003\u307e\u3067\u306b\uff11\u4f8b\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><strong>\u3010\u4e8b\u4f8b43\uff0d\uff12\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306e\u8a18\u8f09\u30df\u30b9\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<a href=\"https:\/\/www.yotai.co.jp\/pdf\/meeting_2022-0601.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261119 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2.png\" alt=\"\" width=\"1155\" height=\"659\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2.png 1155w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2-300x171.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2-1024x584.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2-768x438.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/keisan-mis43-2-600x342.png 600w\" sizes=\"(max-width: 1155px) 100vw, 1155px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30e8\u30fc\u30bf\u30a4\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30e8\u30fc\u30bf\u30a4\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.yotai.co.jp\/pdf\/meeting_2022-0601.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c124\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u4fee\u6b63\u306b\u3064\u3044\u3066\uff082022\u5e74\uff16\u6708\uff11\u65e5\uff09<\/a>\u300d<\/span><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff12\u3011<\/span>\u3067\u306f\u3001\u4fee\u6b63\u524d\u3068\u4fee\u6b63\u5f8c\u306e\u671f\u672b\u914d\u5f53\u306e\u6ce8\u8a18\u304c\u4e0a\u4e0b\u306b\u4e26\u3079\u3066\u3042\u308a\u3001\u4e0b\u7dda\u304c\u5f15\u304b\u308c\u3066\u3042\u308b\u3068\u3053\u308d\u304c\u4fee\u6b63\u7b87\u6240\u3067\u3059\u3002\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u306e\u6570\u5b57\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u6b04\u306f\u6bce\u5e74\u66f8\u304d\u63db\u3048\u308b\u7b87\u6240\u306a\u306e\u3067\u3001\u9593\u9055\u3046\u3053\u3068\u3082\u3042\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3055\u304d\u307b\u3069\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306a\u30df\u30b9\u306f\u306a\u305c\u8d77\u304d\u305f\u306e\u304b\u3068\u3044\u3046\u3068\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u4f1a\u793e\u306e\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3059\u3002\u3053\u306e\u4f1a\u793e\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092\u3053\u306e\u5e74\u5ea6\u304b\u3089\u4f5c\u6210\u3057\u59cb\u3081\u305f\u306e\u3067\u3059\u3002\u524d\u5e74\u5ea6\u307e\u3067\u306f\u5b50\u4f1a\u793e\u304c\u306a\u304f\u3001\u9023\u7d50\u6c7a\u7b97\u304c\u4e0d\u8981\u3067\u3042\u308a\u3001\u5358\u4f53\u306e\u8a08\u7b97\u66f8\u985e\u306e\u307f\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u4e00\u304b\u3089\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u3072\u306a\u578b\u3084\u4ed6\u793e\u306e\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092\u898b\u306a\u304c\u3089\u4f5c\u6210\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u3001\u305d\u308c\u3089\u304c\u767e\u4e07\u5186\u5358\u4f4d\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u3046\u3063\u304b\u308a\u305d\u306e\u307e\u307e\u5199\u3057\u3066\u3057\u307e\u3063\u305f\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u7b46\u8005\u306e\u63a8\u6e2c\u306b\u3059\u304e\u307e\u305b\u3093\u304c\u3001\u3053\u3046\u3057\u305f\u66f8\u985e\u306e\u4f5c\u6210\u521d\u5e74\u5ea6\u306f\u9593\u9055\u3044\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3053\u3068\u306f\u78ba\u304b\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3053\u306e\u30df\u30b9\u306e\u898b\u3064\u3051\u65b9<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306a\u30df\u30b9\u3092\u516c\u8868\u524d\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u306f\u3001\u305d\u308c\u307b\u3069\u96e3\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"border-bottom: solid 1px #b22222;\">\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u3048\u3070\u898b\u3064\u304b\u308b<\/span>\u304b\u3089\u3067\u3059\u3002\u5343\u5186\u5358\u4f4d\u3067\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u539f\u7a3f\u30c7\u30fc\u30bf\u306e\u6bb5\u968e\u3067\u300c\u767e\u4e07\u5186\u300d\u3067\u691c\u7d22\u3057\u3066\u30d2\u30c3\u30c8\u7b87\u6240\u3092\u78ba\u8a8d\u3057\u3066\u3042\u3052\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u308b\u7279\u6709\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3042\u308b\u3053\u3068\u3082\u982d\u306b\u5165\u308c\u3066\u304a\u304f\u3068\u3001\u30df\u30b9\u767a\u898b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306b\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u521d\u5e74\u5ea6\u306b\u8d77\u3053\u308b\u3053\u3068\u306f\u7406\u89e3\u3067\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u4ee5\u5916\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3082\u8d77\u304d\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7121\u914d\u304c\u7d9a\u3044\u305f\u5f8c\u306b\u5fa9\u914d\u3057\u305f\u5e74\u5ea6\u3068\u305d\u306e\u7fcc\u5e74\u5ea6<\/span>\u3067\u3059\u3002<\/p>\n<p>\u7121\u914d\u306b\u306a\u308b\u3068\u3001\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u8a18\u8f09\u304c\u524a\u9664\u3055\u308c\u307e\u3059\uff08\u3082\u3057\u304f\u306f\u3001\u8a72\u5f53\u306a\u3044\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\uff09\u3002\u3044\u3063\u305f\u3093\u524a\u9664\u3057\u305f\u5b9a\u578b\u30d5\u30a9\u30fc\u30e0\u3092\u5fa9\u914d\u6642\u306b\u5fa9\u6d3b\u3055\u305b\u308b\u305f\u3081\u3001\u5b9a\u578b\u30d5\u30a9\u30fc\u30e0\u90e8\u5206\u3067\u9593\u9055\u3046\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u3059\u3002\u5fa9\u914d\u6642\u53ca\u3073\u305d\u306e\u7fcc\u5e74\u5ea6\u306b\u3001\u3053\u306e\u6ce8\u8a18\u306e\u8a18\u8f09\u3092\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3092<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-12\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff19\u56de\u3011<\/a>\u53ca\u3073<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c19\u56de\u3011\u300c\u5fa9\u914d\u306e\u7fcc\u5e74\u5ea6\u306b\u8d77\u304d\u3084\u3059\u3044\u6ce8\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-22\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c19\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u843d\u3068\u3055\u306a\u3044\u307e\u3067\u3082<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b43\uff0d\uff11\u3011<\/span>\u306e\u3088\u3046\u306b\u8aa4\u8a18\u8f09\u3092\u3057\u3066\u3057\u307e\u3046\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u91d1\u984d\u8868\u793a\u5358\u4f4d\u306e\u30df\u30b9\u306f\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u3046\u3068\u6bd4\u8f03\u7684\u7c21\u5358\u306b\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u521d\u5e74\u5ea6\u7b49\u3001\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3082\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\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":[178,488,167,182,290,232],"tags":[333,611,503],"backnumber":[2218],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 12:35:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261117"}],"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=261117"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261117\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261117"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261117"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}