{"id":261723,"date":"2023-05-18T10:15:01","date_gmt":"2023-05-18T01:15:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261723"},"modified":"2026-02-26T12:28:12","modified_gmt":"2026-02-26T03:28:12","slug":"financial-accounting-others-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-34\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u9069\u7528\u7bc4\u56f2\u3068\u5b9a\u7fa9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b<\/strong><\/span><\/h3>\n<h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u9069\u7528\u7bc4\u56f2\u3068\u5b9a\u7fa9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_02.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u3002\u4ee5\u4e0b\u300c\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u6b21\u306e\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e9626\u9805\u300127\u9805\uff09\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e8b\u696d\u6240\u7a0e\u53ca\u3073\u7279\u5225\u571f\u5730\u4fdd\u6709\u7a0e\uff08\u4e00\u822c\u7684\u306b\u91d1\u984d\u7684\u306a\u91cd\u8981\u6027\u304c\u9ad8\u3044\u3068\u306f\u8a00\u3048\u305a\u3001\u55b6\u696d\u8cbb\u7528\u7b49\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u5b9f\u52d9\u304c\u6d78\u900f\u3057\u3066\u3044\u308b\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6d88\u8cbb\u7a0e\uff08\u300c\u6d88\u8cbb\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08\u4e00\u90e8\u306e\u696d\u7a2e\u3092\u9664\u3044\u3066\u3001\u4e00\u822c\u7684\u306b\u91d1\u984d\u7684\u306a\u91cd\u8981\u6027\u304c\u9ad8\u3044\u3068\u306f\u8a00\u3048\u306a\u3044\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u5728\u5916\u5b50\u4f1a\u793e\u3084\u5728\u5916\u652f\u5e97\u7b49\u304c\u6240\u5728\u5730\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\u306f\u30012017\u5e74\uff13\u670816\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u30012022\u5e7410\u670828\u65e5\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>2022\u5e74\u306e\u6539\u6b63\u306f\u3001\u7a0e\u91d1\u8cbb\u7528\u306e\u8a08\u4e0a\u533a\u5206\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\uff09\u306b\u95a2\u3057\u3066\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u539f\u5247\u7684\u306a\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u3092\u3001\u305d\u306e\u767a\u751f\u6e90\u6cc9\u3068\u306a\u308b\u53d6\u5f15\u7b49\u306b\u5fdc\u3058\u3066\u3001\u640d\u76ca\u3001\u682a\u4e3b\u8cc7\u672c\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff09\u306b\u533a\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\u3001\uff15\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>\u540c\u6539\u6b63\u306f\u30012024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u306e\u9069\u7528\u3067\u3042\u308a\u3001\u305f\u3060\u3057\u30012023\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u3001\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u30012022\u5e74\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u6642\u671f\u306b\u6ce8\u610f\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u6539\u6b63\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u89e3\u8aac\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4e00\u90e8\u5185\u5bb9\u3092\u5909\u66f4\u3057\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-28\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4e00\u90e8\u5185\u5bb9\u3092\u5909\u66f4\u3057\u516c\u8868\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u6b21\u306e\u5b9a\u7fa9\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u6cd5\u4eba\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 10px;\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 10px;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u4f4f\u6c11\u7a0e<\/strong><\/p>\n<ul>\n<li>\u5730\u65b9\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u306e\u3046\u3061\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u53ca\u3073\u5e02\u753a\u6751\u6c11\u7a0e\u3092\u3044\u3046\u3002<\/li>\n<li>\u9053\u5e9c\u770c\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u90fd\u306b\u3001\u5e02\u753a\u6751\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u7279\u5225\u533a\u306b\u6e96\u7528\u3059\u308b\uff08\u5730\u65b9\u7a0e\u6cd5\uff11\u6761\uff12\u9805\uff09\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u4e8b\u696d\u7a0e<\/strong><\/p>\n<ul>\n<li>\u5730\u65b9\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6cd5\u4eba\u306e\u884c\u3046\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u90fd\u9053\u5e9c\u770c\u304c\u8ab2\u3059\u3082\u306e\u3092\u3044\u3046\u3002<\/li>\n<li>\u4e8b\u696d\u7a0e\u306b\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u984d\u306b\u3088\u3063\u3066\u8ab2\u3059\u3082\u306e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\uff09\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u3088\u3063\u3066\u8ab2\u3059\u3082\u306e\uff08\u8cc7\u672c\u5272\uff09\u3001\u6240\u5f97\u306b\u3088\u3063\u3066\u8ab2\u3059\u3082\u306e\uff08\u6240\u5f97\u5272\uff09\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u53d7\u53d6\u5229\u606f\u53ca\u3073\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u306b\u8ab2\u3055\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 10px;\">\u6240\u5f97\u7a0e\u6cd5174\u6761\u5404\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5229\u5b50\u7b49\u3001\u914d\u5f53\u7b49\u3001\u7d66\u4ed8\u88dc\u5861\u91d1\u3001\u5229\u606f\u3001\u5229\u76ca\u3001\u5dee\u76ca\u3001\u5229\u76ca\u306e\u5206\u914d\u53c8\u306f\u8cde\u91d1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3001\u540c\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u5916\u56fd\u6cd5\u4eba\u7a0e<\/strong><\/p>\n<ul>\n<li>\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308a\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u3067\u653f\u4ee4\u306b\u5b9a\u3081\u308b\u3082\u306e\uff08\u6cd5\u4eba\u7a0e\u6cd569\u6761\u53ca\u3073\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff09\u3092\u3044\u3046\u3002<\/li>\n<li>\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u57fa\u3065\u304d\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong>\u6240\u5f97<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 10px;\">\u6cd5\u4eba\u7a0e\u306e\u95a2\u4fc2\u6cd5\u4ee4\u53c8\u306f\u4e8b\u696d\u7a0e\u306e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u304b\u3089\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/h4>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u3046\u3061\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u7a0e\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8ca0\u50b5\u306e\u533a\u5206\u306b\u3001\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e9611\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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