{"id":262260,"date":"2023-06-29T10:13:56","date_gmt":"2023-06-29T01:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262260"},"modified":"2023-07-13T18:15:10","modified_gmt":"2023-07-13T09:15:10","slug":"financial-accounting-article-87","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-87\/","title":{"rendered":"2023\u5e74\uff16\u6708 \u7b2c\uff11\u56db\u534a\u671f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>2023\u5e74\uff16\u6708 \u7b2c\uff11\u56db\u534a\u671f\u306b\u304a\u3051\u308b<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406<span style=\"font-size: 22px;\">\u306e<\/span>\u7559\u610f\u4e8b\u9805<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2023\u5e74\uff13\u6708\u671f\u306e\u682a\u4e3b\u7dcf\u4f1a\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u7d42\u4e86\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u3082\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u304c\u30012024\u5e74\uff13\u6708\u671f\u306e\u7b2c\uff11\u56db\u534a\u671f\u306e\u6c7a\u7b97\u65e5\u3082\u8fd1\u304f\u306a\u3063\u3066\u304d\u305f\u3002\u4eca\u56de\u306f\u30012023\u5e74\uff16\u6708\u7b2c\uff11\u56db\u534a\u671f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/h4>\n<p>2022\u5e7410\u670828\u65e5\u306b\u3001ASBJ\u3088\u308a\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\u300c\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5305\u62ec\u5229\u76ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\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\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u672c\u6539\u6b63\u3067\u306f\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e9620\uff0d\uff12\u3001\u5305\u62ec\u5229\u76ca\u57fa\u6e9616\uff0d\uff15\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd65\uff0d\uff12\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2024\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\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u65e9\u671f\u9069\u7528\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">2023\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\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6539\u6b63\u7406\u7531<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u305f\u53d6\u5f15\u53c8\u306f\u4e8b\u8c61\uff08\u4ee5\u4e0b\u3001\u300c\u53d6\u5f15\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306f\u3001\u6cd5\u4ee4\u306b\u5f93\u3044\u7b97\u5b9a\u3057\u305f\u91d1\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304c\u3001\u53d6\u5f15\u7b49\u306f\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306f\u640d\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u56f3\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u307b\u304b\u3001\u682a\u4e3b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u3082\u542b\u3081\u3066\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\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\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka20221028_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f71\u97ff\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p>\u5f71\u97ff\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4f8b\u793a\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2022\/2022-0330.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c71\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka2022_01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8\u306e\u52df\u96c6\u53ca\u3073\u672c\u516c\u958b\u8349\u6848\u306e\u6982\u8981<\/a>\u300d\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u27a4\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\uff08\u5f93\u6765\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u542b\u3080\u3002\uff09\u306e\u958b\u59cb\u6642\u53c8\u306f\u52a0\u5165\u6642\u306b\u3001\u4f1a\u8a08\u4e0a\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\">\u27a4\u3000\u9000\u8077\u7d66\u4ed8\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u7b49\u3092\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306b\u4fc2\u308b\u898f\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u51fa\u3057\u305f\u639b\u91d1\u7b49\u306e\u984d\u304c\u3001\u7a0e\u52d9\u4e0a\u3001\u652f\u51fa\u306e\u6642\u70b9\u3067\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\">\u27a4\u3000\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u27a4\u3000\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u5728\u5916\u5b50\u4f1a\u793e\u306e\u6301\u5206\u306b\u5bfe\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306f\u5f53\u8a72\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u682a\u4e3b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u304b\u3089\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u7b49\u306b\u304a\u3044\u3066\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u5f71\u97ff\u306f\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u300c\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\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\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka20221028_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u3000\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306e\u8ffd\u52a0\u53d6\u5f97\u3084\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306b\u4f34\u3044\u751f\u3058\u305f\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/p>\n<ul>\n<li><a title=\"2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-86\/2\" target=\"_blank\" rel=\"noopener\">2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3010\u7b2c\uff14\u56de\u3011\u300c\u2167\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\u7b49\u306e\u9069\u7528\u3092\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u6ce8\u8a18\u3059\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u9061\u53ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff0910\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\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:#666699;\">\n\t\t<p>\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3059\u308b\u3002\u307e\u305f\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u8cc7\u672c\u5270\u4f59\u91d1\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306e\u3046\u3061\u3001\u9069\u5207\u306a\u533a\u5206\u306b\u52a0\u6e1b\u3057\u3001\u9069\u7528\u521d\u5e74\u5ea6\u671f\u9996\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e9620\uff0d\uff13\u3001\u5305\u62ec\u5229\u76ca\u57fa\u6e9616\uff0d\uff15\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd65\uff0d\uff12\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>2022\u5e74\uff18\u670826\u65e5\u306b\u3001ASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c43\u53f7\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u5831\u544a43\u53f7\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011ASBJ\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\/practical_solution\/y2022\/2022-0826.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c43\u53f7\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u306f\u30012019\u5e74\uff15\u6708\u306b\u300c\u60c5\u5831\u901a\u4fe1\u6280\u8853\u306e\u9032\u5c55\u306b\u4f34\u3046\u91d1\u878d\u53d6\u5f15\u306e\u591a\u69d8\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u6210\u7acb\u3057\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u6295\u8cc7\u6027 ICO\uff08Initial Coin Offering\uff09\u304c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u898f\u5236\u5bfe\u8c61\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5831\u544a43\u53f713\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2023\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u65e9\u671f\u9069\u7528\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5b9f\u52d9\u5831\u544a\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5b9f\u52d9\u5831\u544a\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u7b49\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u5546\u696d\u7b49\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u7b2c\uff11\u6761\u7b2c\uff14\u9805\u7b2c17\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u300d\u3092\u767a\u884c\u53c8\u306f\u4fdd\u6709\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5831\u544a43\u53f7\uff12\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u300d\u3068\u306f\u3001\u91d1\u5546\u696d\u7b49\u5e9c\u4ee4\u7b2c\uff11\u6761\u7b2c\uff14\u9805\u7b2c17\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u6a29\u5229\u3092\u3044\u3044\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b2c\uff12\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u6709\u4fa1\u8a3c\u5238\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u3001\u300c\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u7528\u3044\u3066\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u7684\u4fa1\u5024\u306b\u8868\u793a\u3055\u308c\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u5b9f\u52d9\u5831\u544a43\u53f7\uff13\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306f\u3001\u5f93\u6765\u306e\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3068\u6a29\u5229\u306e\u5185\u5bb9\u306f\u540c\u4e00\u306e\u305f\u3081\u3001\u300c\u57fa\u672c\u7684\u306b\u300d\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5831\u544a43\u53f727\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/p>\n<ul>\n<li><a title=\"2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-86\/\" target=\"_blank\" rel=\"noopener\">2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3010\u7b2c\uff14\u56de\u3011\u300c\u2166\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a\u306e\u9069\u7528\u3092\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u6ce8\u8a18\u3059\u308b\uff08\u9061\u53ca\u57fa\u6e9610\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u52d9\u5831\u544a\u306e\u9069\u7528\u306b\u5f53\u305f\u308a\u3001\u7d4c\u904e\u63aa\u7f6e\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u904e\u53bb\u306e\u671f\u9593\u306e\u5168\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u5b9f\u52d9\u5831\u544a43\u53f713\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>2023\u5e74\uff13\u670831\u65e5\u306b\u3001ASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u5831\u544a44\u53f7\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2023\/2023-0331.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u3001\u305d\u308c\u306b\u4fc2\u308b\u898f\u5b9a\uff08\u4ee5\u4e0b\u3001\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u3092\u542b\u3081\u305f\u7a0e\u5236\u6539\u6b63\u6cd5\uff08\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u5f8b\u7b2c\uff13\u53f7\uff09\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c 2023\u5e74\uff13\u670828\u65e5\u306b\u6210\u7acb\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f01\u696d\u306f\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u9023\u7d50\u6c7a\u7b97\u53ca\u3073\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u304a\u3044\u3066\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\u304b\u5426\u304b\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u5b9f\u52d9\u5831\u544a44\u53f7\u304c\u516c\u8868\u3055\u308c\u305f\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2023\/2023-0331.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka20230331_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a44\u53f7\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\uff08\u5b9f\u52d9\u5831\u544a44\u53f7\uff14\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u53cd\u6620\u3057\u306a\u3044\uff08\u5b9f\u52d9\u5831\u544a44\u53f7\uff13\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u5f71\u97ff\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u5b9f\u52d9\u5831\u544a44\u53f7\u3092\u9069\u7528\u3057\u305f\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4f01\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u65bd\u884c\u65e5\u4ee5\u5f8c\u305d\u306e\u9069\u7528\u304c\u898b\u8fbc\u307e\u308c\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u3092\u9069\u6642\u306b\u304b\u3064\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u61f8\u5ff5\u304c\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u6ce8\u8a18\u306f\u4e0d\u8981\u3068\u3055\u308c\u305f\uff08\u5b9f\u52d9\u5831\u544a44\u53f716\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c17\u53f7\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u91cf\u7684\u57fa\u6e96<\/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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: 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underline;\">\u4e00\u6642\u7684\u3067\u3042\u3063\u3066\u3082<\/span>\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u3068\u3057\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #006400;\">\uff42<\/span>\u3000\u671f\u9996\u304b\u3089\u306e\u7d2f\u8a08\u671f\u9593\u306b\u4fc2\u308b\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u5229\u76ca\uff08\u53c8\u306f\u640d\u5931\uff09\u53ca\u3073\u58f2\u4e0a\u9ad8\u306e\u60c5\u5831\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u524d\u5e74\u5ea6\u306e\u5bfe\u5fdc\u3059\u308b\u671f\u9996\u304b\u3089\u306e\u7d2f\u8a08\u671f\u9593\u306b\u4fc2\u308b\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u5229\u76ca\uff08\u53c8\u306f\u640d\u5931\uff09\u53ca\u3073\u58f2\u4e0a\u9ad8\u306e\u60c5\u5831\u3092\u5f53\u5e74\u5ea6\u306e\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u533a\u5206\u306b\u3088\u308a\u4f5c\u308a\u76f4\u3057\u305f\u60c5\u5831\u304c\u3001\u6700\u9ad8\u7d4c\u55b6\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3055\u308c\u3001\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #006400;\">\uff42<\/span>\u306b\u4ee3\u3048\u3066\u3001\u5f53\u8a72\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u56db\u534a\u671f\u6307\u91dd106\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>2023\u5e74\uff13\u6708\u671f\u306e\u682a\u4e3b\u7dcf\u4f1a\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u7d42\u4e86\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u3082\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u304c\u30012024\u5e74\uff13\u6708\u671f\u306e\u7b2c\uff11\u56db\u534a\u671f\u306e\u6c7a\u7b97\u65e5\u3082\u8fd1\u304f\u306a\u3063\u3066\u304d\u305f\u3002\u4eca\u56de\u306f\u30012023\u5e74\uff16\u6708\u7b2c\uff11\u56db\u534a\u671f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3059\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":[178,167,182,290,232],"tags":[611,373,159],"backnumber":[2234],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:47:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262260"}],"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=262260"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262260\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262260"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262260"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}