{"id":261774,"date":"2023-05-09T09:30:33","date_gmt":"2023-05-09T00:30:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261774"},"modified":"2023-05-09T09:30:33","modified_gmt":"2023-05-09T00:30:33","slug":"lease-report-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-report-5\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u3001IFRS\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u305f\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5e\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u63d0\u6848\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u304c\u3001IFRS\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u305f\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u63d0\u6848\uff5e<\/strong><\/h5>\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\uff15\u6708\uff12\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\/2023-0502.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u53ca\u3073\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u53ca\u3073\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\uff09\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u73fe\u884c\u306e\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306e\u7528\u8a9e\u3092\u300c\u30ea\u30fc\u30b9\u300d\u306e\u7528\u8a9e\u3078\u6539\u6b63\u3059\u308b\u306a\u3069\u591a\u304f\u306e\u6539\u6b63\u3092\u63d0\u6848\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u95a2\u9023\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c74\u53f7\u300c\u300e\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c78\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306a\u3069\u591a\u304f\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u591a\u304f\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff18\u6708\uff14\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u501f\u624b\u306e\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u3001\u6b21\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848BC12\u9805\u3001BC34\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u501f\u624b\u306e\u8cbb\u7528\u914d\u5206\u306e\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3014\u63d0\u6848\u3015<\/strong><\/span><\/p>\n<p>IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u540c\u69d8\u306b\u3001\u30ea\u30fc\u30b9\u304c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u308b\u304b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u91d1\u878d\u306e\u63d0\u4f9b\u3068\u6349\u3048\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000IFRS\u7b2c16\u53f7\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u7a0b\u5ea6<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3014\u63d0\u6848\u3015<\/strong><\/span><\/p>\n<ul>\n<li>IFRS\u7b2c16\u53f7\u306e\u3059\u3079\u3066\u306e\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306e\u307f\u3092\u53d6\u308a\u5165\u308c\u308b\u3002<\/li>\n<li>\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u3001\u53c8\u306f\u3001\u7d4c\u904e\u7684\u306a\u63aa\u7f6e\u3092\u5b9a\u3081\u308b\u306a\u3069\u3001\u5b9f\u52d9\u306b\u914d\u616e\u3057\u305f\u65b9\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3014\u63d0\u6848\u3015<\/strong><\/span><\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306a\u3069\u306e\u9805\u756a\u53f7\u3092\u632f\u308a\u76f4\u3057\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u958b\u767a\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u70b9\u3092\u9664\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306e\u5b9a\u3081\u3092\u7dad\u6301\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848BC12\u9805\uff09\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\uff09\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u53ca\u3073\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u672c\u4f1a\u8a08\u57fa\u6e96\u6848\u306f\u3001\u5951\u7d04\u306e\u540d\u79f0\u306a\u3069\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6b21\u306e<span style=\"color: #333399;\">\u2460<\/span>\u304b\u3089<span style=\"color: #333399;\">\u2463<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u9069\u7528\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848\uff13\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u53cc\u65b9\u306b\u9069\u7528\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848BC17\u9805\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u300c\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c35\u53f7\uff09\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u904b\u55b6\u6a29\u8005\u306b\u3088\u308b\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306e\u53d6\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u8cb8\u624b\u306b\u3088\u308b\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000<span style=\"color: #333399;\">\u2461<\/span>\u3092\u9664\u304f\u8cb8\u624b\u306b\u3088\u308b\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u501f\u624b\u306b\u3088\u308b\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30ea\u30fc\u30b9\u306a\u3069\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u7528\u8a9e\u306e\u5b9a\u7fa9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848\uff15\u9805\uff5e13\u9805\u3001\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\uff09\u3002<\/p>\n<p>IFRS \u7b2c16\u53f7\u306e\u5b9a\u3081\u3068\u6574\u5408\u3055\u305b\u3066\u304a\u308a\u3001\u501f\u624b\u3068\u8cb8\u624b\u306e\u4e21\u65b9\u306b\u9069\u7528\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u6848BC21\u9805\uff09\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2461\u3000\u501f\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u7372\u5f97\u3059\u308b\u4f01\u696d\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2462\u3000\u8cb8\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2463\u3000\u539f\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3067\u3001\u8cb8\u624b\u306b\u3088\u3063\u3066\u501f\u624b\u306b\u5f53\u8a72\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2464\u3000\u4f7f\u7528\u6a29\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u8868\u3059\u8cc7\u7523\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2465\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u5951\u7d04\u671f\u9593\u300d\u3068\u3044\u3046\uff09\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u5f53\u8a72\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u5408\u308f\u305b\u3066\u300c\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\uff09\u3067\u3001\u501f\u624b\u304c\u3001\u539f\u8cc7\u7523\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u5b9f\u8cea\u7684\u306b\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\u3001\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u4f34\u3063\u3066\u751f\u3058\u308b\u30b3\u30b9\u30c8\u3092\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2466\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5951\u7d04\u4e0a\u306e\u8af8\u6761\u4ef6\u306b\u7167\u3089\u3057\u3066\u539f\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2467\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2468\u3000\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u2469\u3000\u5b9a\u671f\u501f\u5730\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u501f\u5730\u501f\u5bb6\u6cd522\u6761\uff11\u9805\u300123\u6761\uff11\u9805\u53c8\u306f24\u6761\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u5b9a\u3081\u306e\u3042\u308b\u501f\u5730\u6a29\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u246a\u3000\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cc7\u7523\u3092\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u306b\u8b72\u6e21\u3057\u3001\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u304b\u3089\u5f53\u8a72\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u300d\u3068\u3044\u3046\uff09\u3059\u308b\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;margin-top: -15px;\"><strong>\u246b\u3000\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5b9a\u7fa9\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u539f\u8cc7\u7523\u304c\u501f\u624b\u304b\u3089\u7b2c\u4e09\u8005\u306b\u3055\u3089\u306b\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30b5\u30d6\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\uff09\u3055\u308c\u3001\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u306e\u9593\u306e\u30ea\u30fc\u30b9\u304c\u4f9d\u7136\u3068\u3057\u3066\u6709\u52b9\u3067\u3042\u308b\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u306e\u9593\u306e\u30ea\u30fc\u30b9\u3092\u300c\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u300d\u3001\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u306b\u304a\u3051\u308b\u501f\u624b\u3092\u300c\u4e2d\u9593\u7684\u306a\u8cb8\u624b\u300d\u3068\u3044\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u3001\u4e3b\u306b\u6b21\u306e\u3082\u306e\u3092\u5b9a\u3081\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684823\u9805\uff5e28\u9805\u3001\u9069\u7528\u6307\u91dd\u6848\uff15\u9805\uff5e14\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: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u5951\u7d04\u304c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u3001\u6b21\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306e\u4e00\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\uff09\u304b\u3089\u5f53\u8a72\u5951\u7d04\u306e\u4ed6\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u9867\u5ba2\uff09\u306b\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #cd853f;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u501f\u624b\u53ca\u3073\u8cb8\u624b\u306f\u3001\u30ea\u30fc\u30b9\u3092\u542b\u3080\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u3068\u306b\u5206\u3051\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\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:#800080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff41\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u3067\u306f\u7f6e\u304b\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff42\uff09<\/span>\u3000IFRS\u7b2c16\u53f7\u3068\u6574\u5408\u3055\u305b\u3066\u3001\u501f\u624b\u3068\u8cb8\u624b\u306e\u4e21\u65b9\u306b\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff43\uff09<\/span>\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u6848\u7b49\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u3053\u308c\u307e\u3067\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff44\uff09<\/span>\u3000\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u7d30\u5247\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u6848\u7b49\u306b\u53d6\u308a\u5165\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff45\uff09<\/span>\u3000\u516c\u958b\u8349\u6848\u306e\u30b3\u30e1\u30f3\u30c8\u306e\u52df\u96c6\u306b\u969b\u3057\u3066\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u304c\u5225\u7d19\uff11\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30ea\u30fc\u30b9\u671f\u9593<\/strong><\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u3001IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\u306b\u3001\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u306b\u3001\u501f\u624b\u304c\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593\u53ca\u3073\u501f\u624b\u304c\u884c\u4f7f\u3057\u306a\u3044\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593\u3092\u52a0\u3048\u3066\u6c7a\u5b9a\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684829\u9805\u3001\u9069\u7528\u6307\u91dd\u684815\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306e\u5b9a\u3081\u3092\u8e0f\u8972\u3057\u3001\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u306b\u3001\u30ea\u30fc\u30b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u72b6\u6cc1\u304b\u3089\u307f\u3066\u501f\u624b\u304c\u518d\u30ea\u30fc\u30b9\u3059\u308b\u610f\u601d\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306e\u518d\u30ea\u30fc\u30b9\u671f\u9593\u3092\u52a0\u3048\u3066\u6c7a\u5b9a\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684830\u9805\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u501f\u624b\u306f\u3001IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\u306b\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684831\u9805\uff5e33\u9805\u3001\u9069\u7528\u6307\u91dd\u684816\u9805\u300117\u9805\u300121\u9805\uff5e23\u9805\u300125\u9805\uff5e34\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u7b97\u5b9a\u3055\u308c\u305f\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u306b\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u53ca\u3073\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u7b97\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u672a\u6255\u3067\u3042\u308b\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u304b\u3089\u3053\u308c\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u5229\u606f\u76f8\u5f53\u984d\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3057\u3001\u73fe\u5728\u4fa1\u5024\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u53c8\u306f\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u6bd4\u8f03\u3092\u884c\u3046\u65b9\u6cd5\u306f\u8e0f\u8972\u3057\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u77ed\u671f\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u7c21\u4fbf\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u501f\u624b\u306f\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u305b\u305a\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u3092\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u53ca\u3073IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\uff09\u3002<\/p>\n<p>\u300c\u77ed\u671f\u30ea\u30fc\u30b9\u300d\u3068\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308b\u30ea\u30fc\u30b9\u3092\u3044\u3046\uff08\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u5c11\u984d\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u6b21\u306e<span style=\"color: #800000;\">\uff08\uff11\uff09<\/span>\u53c8\u306f<span style=\"color: #800000;\">\uff08\uff12\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u501f\u624b\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u305b\u305a\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u3092\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\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:#800000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\uff08\uff11\uff09<\/span>\u3000\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u304c\u5f53\u8a72\u57fa\u6e96\u984d\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\u3053\u306e\u57fa\u6e96\u984d\u306f\u3001\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u5358\u4f4d\u3054\u3068\u306b\u9069\u7528\u3057\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u8907\u6570\u306e\u5358\u4f4d\u306e\u539f\u8cc7\u7523\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u539f\u8cc7\u7523\u306e\u5358\u4f4d\u3054\u3068\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #800000;\">\uff08\uff12\uff09<\/span>\u3000\u6b21\u306e<span style=\"color: #800000;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800000;\">\u2461<\/span>\u3092\u6e80\u305f\u3059\u30ea\u30fc\u30b9\uff08<span style=\"color: #800000;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800000;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3001\u9078\u629e\u3057\u305f\u65b9\u6cd5\u3092\u9996\u5c3e\u4e00\u8cab\u3057\u3066\u9069\u7528\u3059\u308b\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #800000;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u30ea\u30fc\u30b9\u3067\u3001\u30ea\u30fc\u30b9\u5951\u7d04\uff11\u4ef6\u5f53\u305f\u308a\u306e\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 10px;\">\u3053\u306e\u5834\u5408\u3001\uff11\u3064\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u79d1\u76ee\u306e\u7570\u306a\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u53c8\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u7570\u306a\u308b\u79d1\u76ee\u3054\u3068\u306b\u3001\u305d\u306e\u5408\u8a08\u91d1\u984d\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u539f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u65b0\u54c1\u6642\u306b\u304a\u3088\u305d5,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u3053\u306e\u5834\u5408\u3001\u30ea\u30fc\u30b9\uff11\u4ef6\u3054\u3068\u306b\u3053\u306e\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u304b\u5426\u304b\u3092\u9078\u629e\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49<\/strong><\/h4>\n<p>\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49\u306f\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\uff08\u9069\u7528\u6307\u91dd\u684824\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u65e7\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49\u53c8\u306f\u666e\u901a\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u6a29\u5229\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u308f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u5229\u606f\u76f8\u5f53\u984d\u306e\u5404\u671f\u3078\u306e\u914d\u5206<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3051\u308b\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u3068\u306e\u5dee\u984d\u306f\u3001\u5229\u606f\u76f8\u5f53\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u5f53\u8a72\u5229\u606f\u76f8\u5f53\u984d\u3092\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u5404\u671f\u306b\u914d\u5206\u3059\u308b\u65b9\u6cd5\u306f\u5229\u606f\u6cd5\u306b\u3088\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684834\u9805\u3001\u9069\u7528\u6307\u91dd\u684835\u9805\uff5e39\u9805\u3002\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u53ca\u3073IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u7dcf\u984d\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306e\u7c21\u4fbf\u7684\u306a\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374<\/strong><\/h4>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u511f\u5374\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261777\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1.png\" alt=\"\" width=\"470\" height=\"272\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1.png 1063w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1-1024x593.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1-768x445.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/leasesoan1-1-600x348.png 600w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>11\u3000\u30ea\u30fc\u30b9\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u300c\u30ea\u30fc\u30b9\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u300d\u3068\u306f\u3001\u30ea\u30fc\u30b9\u306e\u5f53\u521d\u306e\u5951\u7d04\u6761\u4ef6\u306e\u4e00\u90e8\u3067\u306f\u306a\u304b\u3063\u305f\u30ea\u30fc\u30b9\u306e\u7bc4\u56f2\u53c8\u306f\u30ea\u30fc\u30b9\u306e\u5bfe\u4fa1\u306e\u5909\u66f4\uff08\u4f8b\u3048\u3070\u3001\uff11\u3064\u4ee5\u4e0a\u306e\u539f\u8cc7\u7523\u3092\u8ffd\u52a0\u3082\u3057\u304f\u306f\u89e3\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u306e\u8ffd\u52a0\u3082\u3057\u304f\u306f\u89e3\u7d04\u3001\u53c8\u306f\u3001\u5951\u7d04\u671f\u9593\u306e\u5ef6\u9577\u3082\u3057\u304f\u306f\u77ed\u7e2e\uff09\u3092\u3044\u3046\uff08\u4f1a\u8a08\u57fa\u6e96\u684822\u9805\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>12\u3000\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u307e\u308c\u306a\u3044\u518d\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u306f\u3001\u518d\u30ea\u30fc\u30b9\u671f\u9593\u3092\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u542b\u3081\u306a\u3044\u5834\u5408\u306e\u518d\u30ea\u30fc\u30b9\u6599\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u767a\u751f\u6642\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u898f\u5b9a\u306f\u3001IFRS\u7b2c16\u53f7\u306b\u306f\u306a\u3044\u304c\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u6848\u7b49\u3067\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u518d\u30ea\u30fc\u30b9\u3092\u7279\u5b9a\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3059\u308b\u3002<\/p>\n<p>\u501f\u624b\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u53ca\u3073\u76f4\u8fd1\u306e\u30ea\u30fc\u30b9\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u306e\u767a\u52b9\u65e5\u306b\u304a\u3044\u3066\u518d\u30ea\u30fc\u30b9\u671f\u9593\u3092\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u3001\u518d\u30ea\u30fc\u30b9\u3092\u5f53\u521d\u306e\u30ea\u30fc\u30b9\u3068\u306f\u72ec\u7acb\u3057\u305f\u30ea\u30fc\u30b9\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>13\u3000\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15<\/strong><\/h4>\n<p>\u300c\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15\u300d\u3068\u306f\u3001\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cc7\u7523\u3092\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u306b\u8b72\u6e21\u3057\u3001\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u304b\u3089\u5f53\u8a72\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u300d\u3068\u3044\u3046\uff09\u3059\u308b\u53d6\u5f15\u3092\u3044\u3046\uff08\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\uff0811\uff09\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>16\u3000\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15<\/strong><\/h4>\n<p>\u300c\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u306f\u3001\u539f\u8cc7\u7523\u304c\u501f\u624b\u304b\u3089\u7b2c\u4e09\u8005\u306b\u3055\u3089\u306b\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30b5\u30d6\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\uff09\u3055\u308c\u3001\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u306e\u9593\u306e\u30ea\u30fc\u30b9\u304c\u4f9d\u7136\u3068\u3057\u3066\u6709\u52b9\u3067\u3042\u308b\u53d6\u5f15\u3092\u3044\u3046\uff08\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\uff0812\uff09\uff09\u3002<\/p>\n<p>\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u306e\u9593\u306e\u30ea\u30fc\u30b9\u3092\u300c\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u300d\u3001\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u306b\u304a\u3051\u308b\u501f\u624b\u3092\u300c\u4e2d\u9593\u7684\u306a\u8cb8\u624b\u300d\u3068\u3044\u3046\uff08\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\uff0812\uff09\uff09\u3002<\/p>\n<p>\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001IFRS\u7b2c16 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>18\u3000\u501f\u624b\u306e\u958b\u793a\uff08\u8868\u793a\u53ca\u3073\u6ce8\u8a18\uff09<\/strong><\/h4>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u8868\u793a\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684847\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5bfe\u5fdc\u3059\u308b\u539f\u8cc7\u7523\u3092\u81ea\u3089\u6240\u6709\u3057\u3066\u3044\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u8868\u793a\u3059\u308b\u3067\u3042\u308d\u3046\u79d1\u76ee\u306b\u542b\u3081\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5bfe\u5fdc\u3059\u308b\u539f\u8cc7\u7523\u306e\u8868\u793a\u533a\u5206\uff08\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u53c8\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff09\u306b\u304a\u3044\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u3064\u3044\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u53c8\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u542b\u307e\u308c\u308b\u79d1\u76ee\u53ca\u3073\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684848\u9805\uff09\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u652f\u6255\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u6d41\u52d5\u8ca0\u50b5\u306b\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u5f8c\uff11\u5e74\u3092\u8d85\u3048\u3066\u652f\u6255\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u56fa\u5b9a\u8ca0\u50b5\u306b\u5c5e\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u53c8\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u8cbb\u7528\u304c\u542b\u307e\u308c\u308b\u79d1\u76ee\u53ca\u3073\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684849\u9805\uff09\u3002<\/p>\n<p>\u501f\u624b\u306e\u6ce8\u8a18\u3068\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684853\u9805\uff09\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:#bf0bbf;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #bf0bbf;\">\uff08\uff41\uff09<\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #bf0bbf;\">\uff08\uff42\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u7279\u6709\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #bf0bbf;\">\uff08\uff43\uff09<\/span>\u3000\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u30ea\u30fc\u30b9\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>19\u3000\u8cb8\u624b\u306e\u958b\u793a\uff08\u8868\u793a\u53ca\u3073\u6ce8\u8a18\uff09<\/strong><\/h4>\n<p>\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u70b9\u4e26\u3073\u306b\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u53ca\u3073\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3092\u9664\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306e\u5b9a\u3081\u3092\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001\u8cb8\u624b\u306e\u8868\u793a\u306b\u3064\u3044\u3066\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u3092\u8e0f\u8972\u3059\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u50b5\u6a29\u53ca\u3073\u30ea\u30fc\u30b9\u6295\u8cc7\u8cc7\u7523\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u53c8\u306f\u305d\u308c\u305e\u308c\u304c\u542b\u307e\u308c\u308b\u79d1\u76ee\u53ca\u3073\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684850\u9805\u3002\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306e\u898f\u5b9a\u3042\u308a\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u50b5\u6a29\u53ca\u3073\u30ea\u30fc\u30b9\u6295\u8cc7\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u4f01\u696d\u306e\u4e3b\u76ee\u7684\u305f\u308b\u55b6\u696d\u53d6\u5f15\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u8868\u793a\u3059\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u4f01\u696d\u306e\u4e3b\u76ee\u7684\u305f\u308b\u55b6\u696d\u53d6\u5f15\u4ee5\u5916\u306e\u53d6\u5f15\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff11\u5e74\u4ee5\u5185\u306b\u5165\u91d1\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u8868\u793a\u3057\u3001\u5165\u91d1\u306e\u671f\u9650\u304c\uff11\u5e74\u3092\u8d85\u3048\u3066\u5230\u6765\u3059\u308b\u3082\u306e\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u8868\u793a\u3059\u308b\u3002<\/p>\n<p>\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u53c8\u306f\u305d\u308c\u305e\u308c\u304c\u542b\u307e\u308c\u308b\u79d1\u76ee\u53ca\u3073\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684851\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:#4343cc;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4343cc;\">\u2460<\/span>\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u8ca9\u58f2\u640d\u76ca\uff08\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u63a7\u9664\u3057\u305f\u7d14\u984d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4343cc;\">\u2461<\/span>\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u50b5\u6a29\u53ca\u3073\u30ea\u30fc\u30b9\u6295\u8cc7\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u53d7\u53d6\u5229\u606f\u76f8\u5f53\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4343cc;\">\u2462<\/span>\u3000\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u53ce\u76ca\uff08\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u306e\u307f\u3092\u542b\u3081\u308b\uff09<\/p>\n<\/div>\n<p>\u8cb8\u624b\u306e\u6ce8\u8a18\u3068\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u3092\u6ce8\u8a18\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96\u684853\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:#eb8928;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #eb8928;\">\uff08\uff41\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u7279\u6709\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #eb8928;\">\uff08\uff42\uff09<\/span>\u3000\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u30ea\u30fc\u30b9\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u672c\u4f1a\u8a08\u57fa\u6e96\u306f\u300120XX\u5e74\uff14\u6708\uff11\u65e5\uff3b\u516c\u8868\u304b\u3089\uff12\u5e74\u7a0b\u5ea6\u7d4c\u904e\u3057\u305f\u65e5\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\uff3d\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\u3002<\/p>\n<p>\u305f\u3060\u3057\u300120XX\u5e74\uff14\u6708\uff11\u65e5\uff3b\u516c\u8868\u5f8c\u6700\u521d\u306b\u5230\u6765\u3059\u308b\u5e74\u306e\uff14\u6708\uff11\u65e5\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\uff3d\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u7d4c\u904e\u63aa\u7f6e\u306b\u6ce8\u610f\u3059\u308b\uff08\u672c\u4f1a\u8a08\u57fa\u6e96\u6848\u7b49\u306b\u304a\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u3092\u5b9a\u3081\u305f\u6642\u306e\u7d4c\u904e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u306a\u3069\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u6539\u6b63\u6848<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff18\u6708\uff14\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff18\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6d41\u52d5\u5316\u306b\u4fc2\u308b\u8b72\u6e21\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u300c\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6d41\u52d5\u5316\u306b\u4fc2\u308b\u8b72\u6e21\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u306e\uff31\uff06\uff21\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u300c\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u53d6\u5f15\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u306e\uff31\uff06\uff21\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c90\u53f7\uff09<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff15\u53f7\uff09\u306f\u5ec3\u6b62\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20230502qqv.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868\u306b\u4f34\u3046\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u6539\u6b63\u53ca\u3073\u5ec3\u6b62\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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>\u3053\u308c\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u53ca\u3073\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u53ca\u3073\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\uff09\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,245,178,180,167,231,289],"tags":[325,476,475,302],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-11 00:03:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261774"}],"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=261774"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261774\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261774"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261774"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}