{"id":261765,"date":"2023-05-11T10:12:10","date_gmt":"2023-05-11T01:12:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261765"},"modified":"2023-05-10T11:38:14","modified_gmt":"2023-05-10T02:38:14","slug":"accounting-article-154","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-154\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102023\u5e74\uff14\u6708\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102023\u5e74\uff14\u6708\u3011<\/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>2023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff14\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n<p>2023\u5e74\uff13\u670831\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u524d\u63d0\u3068\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u56f0\u96e3\u3067\u3042\u308b\u3068\u306e\u610f\u898b\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u8868\u65e5\uff082023\u5e74\uff13\u670831\u65e5\uff09\u4ee5\u5f8c\u9069\u7528\u3059\u308b\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\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\u300d\u3092\u516c\u8868\uff5e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u304d\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u4e00\u5f8b\u306b\u9069\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-31\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\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\u300d\u3092\u516c\u8868\uff5e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u304d\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u4e00\u5f8b\u306b\u9069\u7528\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5185\u90e8\u7d71\u5236\u95a2\u4fc2<\/strong><\/h4>\n<p>\u5185\u90e8\u7d71\u5236\u95a2\u4fc2\u3068\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u4e26\u3073\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u65bd\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\uff08\u610f\u898b\u66f8\uff09\u300d\uff08\u5185\u5bb9\uff1a\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3002\u300c\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u304b\u3089\u300c\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u3078\u306e\u6539\u8a02\u306a\u3069\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u304c\u78ba\u5b9a\uff5e\u5f93\u524d\u306e\u300c\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u3092\u975e\u8ca1\u52d9\u60c5\u5831\u542b\u3080\u300c\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u3078\u3068\u62e1\u5f35\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-16\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u304c\u78ba\u5b9a\uff5e\u5f93\u524d\u306e\u300c\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u3092\u975e\u8ca1\u52d9\u60c5\u5831\u542b\u3080\u300c\u5831\u544a\u306e\u4fe1\u983c\u6027\u300d\u3078\u3068\u62e1\u5f35\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306e\u610f\u898b\u66f8\u3092\u53d7\u3051\u3066\u6240\u8981\u306e\u6539\u6b63\u3092\u884c\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff15\u670812\u65e5\u307e\u3067\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3088\u308a\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u306b\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-17\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3088\u308a\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u306b\u5bfe\u5fdc\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u300c\u8ca1\u52d9\u5831\u544a\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306e\u610f\u898b\u66f8\u306a\u3069\u3092\u53d7\u3051\u3066\u6240\u8981\u306e\u6539\u6b63\u3092\u884c\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff16\u670823\u65e5\u307e\u3067\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u53ca\u3073\u76e3\u57fa\u5831600\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u306e\u5bfe\u5fdc\u3092\u53cd\u6620\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-18\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u53ca\u3073\u76e3\u57fa\u5831600\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u306e\u5bfe\u5fdc\u3092\u53cd\u6620\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u76e3\u67fb\u6cd5\u4eba\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u502b\u7406\u898f\u5247\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff12\u53f7\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff0d\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u3064\u3044\u3066\uff0d\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u5185\u5bb9\uff1a2022\u5e74\uff17\u670825\u65e5\u4ed8\u3051\u3067\u502b\u7406\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u306e\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306a\u3069\u3092\u793a\u3059\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff0d\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u3064\u3044\u3066\uff0d\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u3084\u5177\u4f53\u7684\u306a\u9069\u7528\u65b9\u6cd5\u3092\u4f8b\u793a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-219\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff0d\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u3064\u3044\u3066\uff0d\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u3084\u5177\u4f53\u7684\u306a\u9069\u7528\u65b9\u6cd5\u3092\u4f8b\u793a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8701\u5468\u77e5\u6587\u66f8\u7b2c\uff12\u53f7\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u9069\u7528\uff13\u5e74\u76ee\u306b\u95a2\u3059\u308b\u5468\u77e5\u6587\u66f8\u300d\uff08\u5185\u5bb9\uff1aKAM\u306e\u9069\u7528\uff13\u5e74\u76ee\u306e\u671f\u672b\u76e3\u67fb\u3092\u8fce\u3048\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306e\u9632\u6b62\u3001KAM\u306e\u6709\u7528\u6027\u5411\u4e0a\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306e\u7559\u610f\u4e8b\u9805\u306a\u3069\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b KAM\u306e\u9069\u7528\uff13\u5e74\u76ee\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u305f\u5468\u77e5\u6587\u66f8\u3092JICPA\u304c\u516c\u8868\uff5e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306e\u9632\u6b62\u3001KAM\u306e\u6709\u7528\u6027\u5411\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u8a00\u53ca\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-220\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b KAM\u306e\u9069\u7528\uff13\u5e74\u76ee\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u305f\u5468\u77e5\u6587\u66f8\u3092JICPA\u304c\u516c\u8868\uff5e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306e\u9632\u6b62\u3001KAM\u306e\u6709\u7528\u6027\u5411\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u8a00\u53ca\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8700\u5b9f\u52d9\u6307\u91dd\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8700\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u65b0\u8a2d\u306b\u5bfe\u5fdc\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff16\u670816\u65e5\u307e\u3067\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3088\u308a\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u53ca\u3073\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u65b0\u8a2d\u306b\u5bfe\u5fdc\u3057\u8a18\u8f09\u4f8b\u3084\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3059\u308b\u8a2d\u554f\u3092\u8ffd\u52a0\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-221\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3088\u308a\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u53ca\u3073\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306b\u4fc2\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u65b0\u8a2d\u306b\u5bfe\u5fdc\u3057\u8a18\u8f09\u4f8b\u3084\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3059\u308b\u8a2d\u554f\u3092\u8ffd\u52a0\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u6cd5\u898f\u30fb\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d \u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3001\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u5f37\u5316\u306a\u3069\u306b\u5bfe\u5fdc\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u502b\u7406\u898f\u5247\u6539\u6b63\u7b49\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u5831\u916c\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u6c42\u3081\u304b\u3089\u5404\u76e3\u67fb\u7d04\u6b3e\u306e\u300c\u5b88\u79d8\u7fa9\u52d9\u300d\u306b\u95a2\u3059\u308b\u6761\u6587\u3092\u6539\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-222\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u502b\u7406\u898f\u5247\u6539\u6b63\u7b49\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u5831\u916c\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u6c42\u3081\u304b\u3089\u5404\u76e3\u67fb\u7d04\u6b3e\u306e\u300c\u5b88\u79d8\u7fa9\u52d9\u300d\u306b\u95a2\u3059\u308b\u6761\u6587\u3092\u6539\u6b63\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>2023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff14\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[654,585,316,128,159],"backnumber":[2227],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-20 13:07:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261765"}],"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=261765"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261765\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261765"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261765"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}