{"id":261162,"date":"2023-03-09T10:13:16","date_gmt":"2023-03-09T01:13:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261162"},"modified":"2025-09-30T09:10:46","modified_gmt":"2025-09-30T00:10:46","slug":"financial-accounting-article-83","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-83\/","title":{"rendered":"2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0FFF0;color:#000000;border-color:#006400;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #99cc00;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #008000;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #99cc00;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #99cc00;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #008000;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #99cc00;\">\u25c6<\/span><\/h4>\n<p>\uff13\u6708\u306e\u6c7a\u7b97\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u5f53\u671f\u3082\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u672c\u9023\u8f09\u3067\u306f\uff14\u56de\u306b\u308f\u305f\u308a2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\uff13\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f1a\u793e\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2161\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/16\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2162\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2163\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/23\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2164\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2165\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/30\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2167\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2168\u3000\u91d1\u878d\u5e81\u306e\u4ee4\u548c\uff14\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u30002023\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u7a0e\u7387<\/strong><\/h4>\n<p>2023\u5e74\uff13\u6708\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u57fa\u672c\u7684\u306b\u30012022\u5e74\uff13\u6708\u671f\u3068\u5909\u66f4\u306f\u306a\u3044\u3002\u305f\u3060\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u666e\u901a\u6cd5\u4eba\uff08\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\uff09\u306e\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u306b\u3064\u3044\u3066\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u4fc2\u308b\u8efd\u6e1b\u7a0e\u7387\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6771\u4eac\u90fd\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261163\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1.png\" alt=\"\" width=\"430\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1.png 875w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1-300x81.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1-768x207.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-1-600x162.png 600w\" sizes=\"(max-width: 430px) 100vw, 430px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8a2d\u4f8b\u2460\u3011\u3000\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261211\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1.png\" alt=\"\" width=\"500\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1.png 1129w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1-300x114.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1-1024x390.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1-768x293.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-2-1-600x229.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8a2d\u4f8b\u2461\u3011\u3000\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300c\u4e0d\u300d\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261212\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1.png\" alt=\"\" width=\"500\" height=\"208\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1.png 1127w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1-300x125.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1-1024x425.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1-768x319.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-3-1-600x249.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<p>2023\u5e74\uff13\u6708\u671f\u306b\u8cc3\u4e0a\u3052\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5927\u4f01\u696d\u5411\u3051<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><span style=\"color: #800000;\">\u9069\u7528\u5bfe\u8c61<\/span>\uff1a\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5168\u4f01\u696d<\/li>\n<li><span style=\"color: #800000;\">\u9069\u7528\u671f\u9593<\/span>\uff1a\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261166\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4.png\" alt=\"\" width=\"1205\" height=\"623\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4.png 1205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4-300x155.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4-1024x529.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4-768x397.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-4-600x310.png 600w\" sizes=\"(max-width: 1205px) 100vw, 1205px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u65b9\u91dd\u3068\u306f\u3001\u300c\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u4e0a\u3067\u306e\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u7b49\u306e\u69d8\u3005\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u4fc2\u306e\u69cb\u7bc9\u306e\u65b9\u91dd\u3068\u3057\u3066\u3001\u8cc3\u91d1\u5f15\u4e0a\u3052\u3001\u6559\u80b2\u8a13\u7df4\u7b49\u306e\u5b9f\u65bd\u3001\u53d6\u5f15\u5148\u3068\u306e\u9069\u5207\u306a\u95a2\u4fc2\u306e\u69cb\u7bc9\u3001\u7b49\u306e\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\u300d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e0a\u4e57\u305b\u8981\u4ef6\u306f\u3001<span style=\"color: #006400;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f\u306e\u9069\u7528\u3001<span style=\"color: #006400;\">\u2460\u2461<\/span>\u306e\u4f75\u7528\u3001\u3044\u305a\u308c\u3082\u53ef\u80fd\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u7387\u306f\u3001\u901a\u5e38\u8981\u4ef6\u306e\u307f\u306e\u5834\u540815\uff05\u3001\u4e0a\u4e57\u305b\u8981\u4ef6<span style=\"color: #006400;\">\u2460<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540825\uff05\u3001\u540c<span style=\"color: #006400;\">\u2461<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540820\uff05\u3001\u540c<span style=\"color: #006400;\">\u2460\u2461<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540830\uff05\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e20\uff05\u3092\u4e0a\u9650\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u5411\u3051<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><span style=\"color: #800000;\">\u9069\u7528\u5bfe\u8c61<\/span>\uff1a\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<\/li>\n<li><span style=\"color: #800000;\">\u9069\u7528\u671f\u9593<\/span>\uff1a\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261167\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5.png\" alt=\"\" width=\"1203\" height=\"509\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5.png 1203w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5-300x127.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5-1024x433.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5-768x325.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-5-600x254.png 600w\" sizes=\"(max-width: 1203px) 100vw, 1203px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4e0a\u4e57\u305b\u8981\u4ef6\u306f\u3001<span style=\"color: #333399;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f\u306e\u9069\u7528\u3001<span style=\"color: #333399;\">\u2460\u2461<\/span>\u306e\u4f75\u7528\u3001\u3044\u305a\u308c\u3082\u53ef\u80fd\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u7387\u306f\u3001\u901a\u5e38\u8981\u4ef6\u306e\u307f\u306e\u5834\u540815\uff05\u3001\u4e0a\u4e57\u305b\u8981\u4ef6<span style=\"color: #333399;\">\u2460<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540830\uff05\u3001\u540c<span style=\"color: #333399;\">\u2461<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540825\uff05\u3001\u540c<span style=\"color: #333399;\">\u2460\u2461<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u540840\uff05\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u984d\u306f\u6cd5\u4eba\u7a0e\u984d\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e20\uff05\u3092\u4e0a\u9650\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u9664\u5916<\/strong><\/h4>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5927\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\uff08\u7a0e\u5236\uff09\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u30005G\u5c0e\u5165\u4fc3\u9032\u7a0e\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000DX\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4e00\u5b9a\u306e\u8981\u4ef6\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u306a\u304a\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u8981\u4ef6\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u30012023\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u5168\u3066\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u4e0a\u8a18\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<br \/>\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5f53\u671f\u306e\u6240\u5f97\u91d1\u984d\u304c\u524d\u671f\u306e\u6240\u5f97\u91d1\u984d\u3092\u4e0a\u56de\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u306a\u304a\u3001\u300c\u8cc7\u672c\u91d110\u5104\u5186\u4ee5\u4e0a\u3001\u304b\u3064\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u65701,000\u4eba\u4ee5\u4e0a\u3067\u3001\u524d\u671f\u304c\u9ed2\u5b57\u3067\u3042\u308b\u4f01\u696d\u306f\u3001\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u671f\u304b\u3089\uff11\uff05\uff08\u4ee4\u548c\uff14\u5e74\u5ea6\u306f0.5\uff05\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u300d\u3068\u3001\u8981\u4ef6\u304c\u53b3\u683c\u5316\u300d\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d\u304c\u3001\u5f53\u671f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7dcf\u984d\u306e30\uff05\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a0.5\uff05\u4ee5\u4e0a<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 33px;\"><span style=\"font-size: 12px;\">\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a\uff11\uff05\u4ee5\u4e0a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u5236\u5ea6\u304b\u3089\u300c\u8cb8\u4ed8\u3051\uff08\u4e3b\u8981\u306a\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u300d\u306e\u7528\u306b\u4f9b\u3057\u305f\u8cc7\u7523\u304c\u9664\u5916\u3055\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u304b\u3089\u9069\u7528\u3055\u308c\u308b\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\uff08\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u672a\u6e80\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\uff08\u53d6\u5f97\u4fa1\u984d20\u4e07\u5186\u672a\u6e80\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u53d6\u5f97\u4fa1\u984d10\u4e07\u5186\u4ee5\u4e0a30\u4e07\u5186\u672a\u6e80\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u89aa\u6cd5\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u3068\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\uff08\u76f4\u63a5\u4fdd\u6709\uff09\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u30012023\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49\u304b\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u3068\u306a\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/news\/r3\/sonota\/20211224-2\/01.pdf#page=20\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261168\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6.png\" alt=\"\" width=\"2133\" height=\"697\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6.png 2133w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-300x98.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-1024x335.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-768x251.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-1536x502.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-2048x669.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-6-600x196.png 600w\" sizes=\"(max-width: 2133px) 100vw, 2133px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/sonota\/20211224-2\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\uff0d\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306b\u304a\u3051\u308b\u91d1\u878d\u5e81\u95a2\u4fc2\u306e\u4e3b\u8981\u9805\u76ee\uff0d<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/sonota\/20211224-2\/01.pdf#page=20\" target=\"_blank\" rel=\"noopener\">P.19<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001\u4e3b\u8981\u306a\u6539\u6b63\u6848\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261213\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2.png\" alt=\"\" width=\"500\" height=\"157\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2.png 926w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2-768x241.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-7-2-600x188.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u306f\u30012021\u5e7410\u6708\u306bOECD\/G20\u306e\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u56fd\u969b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u91d1\u984d\u304c7.5\u5104\u30e6\u30fc\u30ed\uff08\u7d041,100\u5104\u5186\uff09\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3001\u4e00\u5b9a\u306e\u9069\u7528\u9664\u5916\u3092\u9664\u304f\u6240\u5f97\u306b\u3064\u3044\u3066\u5404\u56fd\u3054\u3068\u306b\u6700\u4f4e\u7a0e\u738715\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002\u3053\u306e\u5bfe\u5fdc\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_05.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261170\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8.png\" alt=\"\" width=\"1569\" height=\"347\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8.png 1569w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8-1024x226.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8-768x170.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8-1536x340.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-8-600x133.png 600w\" sizes=\"(max-width: 1569px) 100vw, 1569px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_05.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4ee4\u548c\uff15\u5e74\uff12\u6708\uff09\uff1a\u56fd\u969b\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u56fd\u7a0e\uff09\uff08\u4eee\u79f0\uff09\u306e\u5275\u8a2d<\/h4>\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5185\u56fd\u6cd5\u4eba\uff08\u516c\u5171\u6cd5\u4eba\u306f\u9664\u304f\uff09\u306f\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u8ab2\u7a0e\u306e\u7bc4\u56f2\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u5c5e\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u3092\u8ab2\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u7a0e\u984d\u306e\u8a08\u7b97\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u984d\u306f\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u306b100\u5206\u306e90.7\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u7b49\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u306f\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u5e74\uff16\u30f6\u6708\uff09\u4ee5\u5185\u306b\u884c\u3046\u3082\u306e\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u8a72\u7533\u544a\u3092\u8981\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u96fb\u5b50\u7533\u544a\u306e\u7279\u4f8b\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u3068\u3057\u3001\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u300d\u3068\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\uff08\u4ee5\u4e0b\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u3046\u3061\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u76f4\u524d\u306e\uff14\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u3061\uff12\u4ee5\u4e0a\u306e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u304c\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\u76f8\u5f53\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u304c\u9023\u7d50\u3057\u3066\u8a18\u8f09\u3055\u308c\u308b\u4f1a\u793e\u7b49\u53ca\u3073\u9023\u7d50\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u4e00\u5b9a\u306e\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u4f01\u696d\u96c6\u56e3\u306e\u3046\u3061\u3001\u6700\u7d42\u89aa\u4f1a\u793e\uff08\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u652f\u914d\u6301\u5206\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u6709\u3059\u308b\u4f1a\u793e\u7b49\uff08\u4ed6\u306e\u4f1a\u793e\u7b49\u304c\u305d\u306e\u652f\u914d\u6301\u5206\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u6709\u3057\u306a\u3044\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u3044\u3046\uff09\u306b\u4fc2\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #666699;\">\uff08\u30ed\uff09<\/span>\u3000\u4f1a\u793e\u7b49\uff08\u4e0a\u8a18<span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u306b\u63b2\u3052\u308b\u4f01\u696d\u96c6\u56e3\u306b\u5c5e\u3059\u308b\u4f1a\u793e\u7b49\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u305d\u306e\u4f1a\u793e\u7b49\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u7b49\u306e\u6240\u5728\u5730\u56fd\u304c\u305d\u306e\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u4ee5\u5916\u306e\u56fd\u53c8\u306f\u5730\u57df\u3067\u3042\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306b\u63b2\u3052\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2776\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u306b\u63b2\u3052\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\uff08\u305d\u306e\u4f1a\u793e\u7b49\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u7b49\u306e\u6240\u5728\u5730\u56fd\u3092\u542b\u3080\uff09\u304c\uff12\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306e\u305d\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2777\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><span style=\"color: #666699;\">\uff08\u30ed\uff09<\/span>\u306b\u63b2\u3052\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u56fd\u7a0e\uff09\uff08\u4eee\u79f0\uff09\u306e\u5275\u8a2d<\/h4>\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:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u8ab2\u7a0e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u306f\u3001\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u3092\u8ab2\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u7a0e\u984d\u306e\u8a08\u7b97\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u984d\u306f\u3001\u5404\u8ab2\u7a0e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u306b907\u5206\u306e93\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u984d\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u9644\u5e2f\u7a0e\u306e\u984d\u3092\u9664\u304f\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u7b49\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u306f\u3001\u5404\u8ab2\u7a0e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u5e74\uff16\u30f6\u6708\uff09\u4ee5\u5185\u306b\u884c\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u96fb\u5b50\u7533\u544a\u306e\u7279\u4f8b\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u3068\u3057\u3001\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u9069\u7528\u6642\u671f<\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff<\/strong><\/h5>\n<p>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8ff0\u306e\u300c<strong>\u2161\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09<\/strong>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u4e8b\u696d\u8005<\/h4>\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u5ec3\u6b62\u3055\u308c\u3001\u4ee3\u308f\u308a\u306b\u7336\u4e88\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u305f\u3002\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261171\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9.png\" alt=\"\" width=\"550\" height=\"201\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9.png 1097w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9-300x110.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9-1024x374.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9-768x281.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-9-600x219.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u304c\u884c\u308f\u308c\u308b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\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:#4682b4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u306e\u5165\u529b\u8005\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u969b\u306e\u89e3\u50cf\u5ea6\u3001\u968e\u8abf\u53ca\u3073\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u76f8\u4e92\u95a2\u9023\u6027\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u95a2\u9023\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3068\u3055\u308c\u308b\u66f8\u985e\u3092\u3001\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\u306e\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4e00\u822c\u66f8\u985e\uff08\u898b\u7a4d\u66f8\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u4e0d\u8981\u3002<\/p>\n<\/div>\n<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_06.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261172\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10.png\" alt=\"\" width=\"1579\" height=\"487\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10.png 1579w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10-300x93.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10-1024x316.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10-768x237.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10-1536x474.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-10-600x185.png 600w\" sizes=\"(max-width: 1579px) 100vw, 1579px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_06.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4ee4\u548c\uff15\u5e74\uff12\u6708\uff09\uff1a\u7d0d\u7a0e\u74b0\u5883\u6574\u5099<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5186\u6ed1\u306a\u5b9f\u65bd\u306b\u5411\u3051\u305f\u6240\u8981\u306e\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u984d\u306b\u95a2\u3059\u308b\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e<\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u3053\u3068\u53c8\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u91d1\u984d\u3092\u3001\u5f53\u8a72\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306b80\uff05\u3092\u4e57\u3058\u305f\u984d\u3068\u3057\u3001\u7d0d\u4ed8\u7a0e\u984d\u3092\u5f53\u8a72\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306e20\uff05\uff08\uff1d\u3064\u307e\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u58f2\u4e0a\u91d1\u984d\u306e20\uff05\uff09\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261173\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11.png\" alt=\"\" width=\"1561\" height=\"587\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11.png 1561w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11-300x113.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11-1024x385.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11-768x289.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11-1536x578.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-11-600x226.png 600w\" sizes=\"(max-width: 1561px) 100vw, 1561px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4ee4\u548c\uff15\u5e74\uff12\u6708\uff09\uff1a\u6d88\u8cbb\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e2d\u5c0f\u4f01\u696d\u7b49\u306b\u5bfe\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e<\/h4>\n<p>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u53c8\u306f\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4e8b\u696d\u8005\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u9593\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u65bd\u884c\u304b\u3089\uff16\u5e74\u9593\uff09\u306e\uff11\u4e07\u5186\u672a\u6e80\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u304c\u306a\u304f\u3066\u3082\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u306b\u3088\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261174\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-12.png\" alt=\"\" width=\"400\" height=\"235\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-12.png 689w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-12-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-12-600x353.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4ee4\u548c\uff15\u5e74\uff12\u6708\uff09\uff1a\u6d88\u8cbb\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5c11\u984d\u306a\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u304c\uff11\u4e07\u5186\u672a\u6e80\uff08\u5c11\u984d\u306e\u5024\u5f15\u7b49\uff09\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u3092\u514d\u9664\u3059\u308b\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u884c\u3046\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261175\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-13.png\" alt=\"\" width=\"550\" height=\"235\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-13.png 985w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-13-300x128.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-13-768x328.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui1-13-600x256.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeiseian23\/zeiseian05_04.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u4ee4\u548c\uff15\u5e74\uff12\u6708\uff09\uff1a\u6d88\u8cbb\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306615\u65e5\u524d\u306e\u65e5\uff08\u73fe\u884c\uff1a\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff11\u6708\u524d\u306e\u65e5\uff09\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u5834\u5408\u3001\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u5f8c\u306b\u767b\u9332\u304c\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u540c\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u5f8c\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u767b\u9332\u7533\u8acb\u66f8\u306b\u3001\u63d0\u51fa\u3059\u308b\u65e5\u304b\u308915\u65e5\u3092\u7d4c\u904e\u3059\u308b\u65e5\u4ee5\u5f8c\u306e\u65e5\u3092\u767b\u9332\u5e0c\u671b\u65e5\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u5f53\u8a72\u767b\u9332\u5e0c\u671b\u65e5\u5f8c\u306b\u767b\u9332\u304c\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u767b\u9332\u5e0c\u671b\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u306e\u624b\u7d9a\u306e\u67d4\u8edf\u5316<\/h4>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u304c\u3001\u7533\u8acb\u671f\u9650<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u767b\u9332\u7533\u8acb\u66f8\u306e\u300c\u56f0\u96e3\u306a\u4e8b\u60c5\u300d\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8a18\u8f09\u3092\u6c42\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u9632\u885b\u529b\u5f37\u5316\u306b\u4fc2\u308b\u8ca1\u6e90\u78ba\u4fdd\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u9632\u885b\u529b\u306e\u629c\u672c\u7684\u306a\u5f37\u5316\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u6b73\u51fa\u30fb\u6b73\u5165\u4e21\u9762\u304b\u3089\u5b89\u5b9a\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u3002\u7a0e\u5236\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff19\u5e74\u5ea6\u306b\u5411\u3051\u3066\u8907\u6570\u5e74\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u5b9f\u65bd\u3057\u3001\u4ee4\u548c\uff19\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\uff11\u5146\u5186\u5f37\u3092\u78ba\u4fdd\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u305f\u3070\u3053\u7a0e\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002\u5f53\u8a72\u63aa\u7f6e\u306e\u65bd\u884c\u6642\u671f\u306f\u3001\u4ee4\u548c\uff16\u5e74\u4ee5\u964d\u306e\u9069\u5207\u306a\u6642\u671f\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6cd5\u4eba\u7a0e<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3057\u3001\u7a0e\u7387\uff14\uff5e4.5\uff05\u306e\u65b0\u305f\u306a\u4ed8\u52a0\u7a0e\u3092\u8ab2\u3059\u3002\u4e2d\u5c0f\u6cd5\u4eba\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6cd5\u4eba\u7a0e\u984d\u304b\u3089500\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u6240\u5f97\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u984d\u306b\u5bfe\u3057\u3001\u5f53\u5206\u306e\u9593\u3001\u7a0e\u7387\uff11\uff05\u306e\u65b0\u305f\u306a\u4ed8\u52a0\u7a0e\u3092\u8ab2\u3059\u3002\u73fe\u4e0b\u306e\u5bb6\u8a08\u3092\u53d6\u308a\u5dfb\u304f\u72b6\u6cc1\u306b\u914d\u616e\u3057\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\uff11\uff05\u5f15\u304d\u4e0b\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u8ab2\u7a0e\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3002\u5ef6\u9577\u671f\u9593\u306f\u3001\u5fa9\u8208\u4e8b\u696d\u306e\u7740\u5b9f\u306a\u5b9f\u65bd\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u3001\u5fa9\u8208\u8ca1\u6e90\u306e\u7dcf\u984d\u3092\u78ba\u5b9f\u306b\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u9577\u3055\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u305f\u3070\u3053\u7a0e<\/h4>\n<p>\uff11\u672c\u5f53\u305f\u308a\uff13\u5186\u76f8\u5f53\u306e\u5f15\u4e0a\u3052\u3092\u6bb5\u968e\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff<\/strong><\/h5>\n<p>\u5f53\u8a72\u6539\u6b63\u306f\u30012023\u5e74\uff13\u6708\u671f\u672b\u307e\u3067\u306b\u884c\u308f\u308c\u306a\u3044\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2023\u5e74\uff12\u6708\uff18\u65e5\u306b\u3001ASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c64\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2023\/2023-0208.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c64\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u304c\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3057\u3066\u3001\u5f53\u9762\u306e\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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