{"id":262776,"date":"2023-08-24T10:20:13","date_gmt":"2023-08-24T01:20:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262776"},"modified":"2023-08-23T16:11:10","modified_gmt":"2023-08-23T07:11:10","slug":"corporation-article-1224","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1224\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c118\u56de\u3011\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3068\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c118\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3068\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u3001\u672c\u5e74\uff15\u6708\uff12\u65e5\u306b\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\u305f\uff08\u30b3\u30e1\u30f3\u30c8\u52df\u96c6\u671f\u9593\u306f\uff18\u6708\uff14\u65e5\u307e\u3067\uff09\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\/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\u306e\u57fa\u6e96\u6848\u7b49\u306b\u5bfe\u3057\u3066\u306f\u3001\u591a\u304f\u306e\u56e3\u4f53\u30fb\u500b\u4eba\u304b\u3089\u610f\u898b\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2023\/2023-0502\/comment.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\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4eca\u56de\u306e\u57fa\u6e96\u306e\u898b\u76f4\u3057\u306f\u3001\u5e73\u621028\u5e74\u306b\u3001IFRS\uff08IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff09\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08Topic842\u300c\u30ea\u30fc\u30b9\u300d\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u4e3b\u306b\u8cbb\u7528\u914d\u5206\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3082\u306e\u306e\u3001\u4e21\u57fa\u6e96\u3068\u3082\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3082\u542b\u3080\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u539f\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306b\u3088\u308a\u30ea\u30fc\u30b9\u306e\u501f\u624b\u306b\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u4f7f\u7528\u6a29\u90e8\u5206\u306b\u4fc2\u308b\u8cc7\u7523\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u3068\u5f53\u8a72\u79fb\u8ee2\u306b\u4f34\u3046\u8ca0\u50b5\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\uff09\u3092\u8a08\u4e0a\u3059\u308b\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\u306b\u3088\u308a\u3001\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u308f\u304c\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u56fd\u969b\u7684\u6574\u5408\u6027\u304c\u554f\u308f\u308c\u308b\u72b6\u6cc1\u304c\u751f\u3058\u3066\u3044\u305f\u3053\u3068\u304c\u80cc\u666f\u306b\u3042\u308b\u3002ASBJ\u3067\u306f\u3001\u5e73\u621031\u5e74\u304b\u3089\uff14\u5e74\u306e\u8b70\u8ad6\u3092\u91cd\u306d\u3001\u4eca\u56de\u306e\u63d0\u6848\u306b\u81f3\u3063\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u7279\u5b9a\u306e\u7269\u4ef6\u306e\u6240\u6709\u8005\uff08\u8cb8\u624b\uff09\u304c\u3001\u5f53\u8a72\u7269\u4ef6\u306e\u501f\u624b\u306b\u5bfe\u3057\u3001\u5408\u610f\u3055\u308c\u305f\u671f\u9593\uff08\u30ea\u30fc\u30b9\u671f\u9593\uff09\u306b\u308f\u305f\u308a\u3053\u308c\u3092\u4f7f\u7528\u53ce\u76ca\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u3001\u501f\u624b\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u30ea\u30fc\u30b9\u6599\u3092\u8cb8\u624b\u306b\u652f\u6255\u3046\u53d6\u5f15\u3067\u3042\u308b\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306b\u5927\u5225\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u304f\u30ea\u30fc\u30b9\u671f\u9593\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\u53d6\u5f15\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\uff08\u4e2d\u9014\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\uff09\u3067\u3001\u304b\u3064\u3001\u501f\u624b\u304c\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\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\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u4f7f\u7528\u306b\u4f34\u3063\u3066\u751f\u3058\u308b\u30b3\u30b9\u30c8\u3092\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\uff08\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\uff09\u3067\u3042\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\uff08\u30ea\u30fc\u30b9\u5951\u7d04\u4e0a\u306e\u8af8\u6761\u4ef6\u306b\u7167\u3089\u3057\u3066\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\uff09\u3068\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u4ee5\u5916\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\uff09\u3068\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u73fe\u884c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001ASBJ\u304c\u5e73\u621019\u5e74\uff13\u670830\u65e5\u306b\u516c\u8868\u3057\u305f<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a>\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shihanki-s_9.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/a>\u3067\u3042\u308b\u3002<\/p>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u4fc2\u308b\u65b9\u6cd5\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u3068\u3053\u308c\u306b\u4fc2\u308b\u50b5\u52d9\u3092\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u305d\u306e\u8a08\u4e0a\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u7de0\u7d50\u6642\u306b\u5408\u610f\u3055\u308c\u305f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\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\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308b\u3002<\/p>\n<p>\u5229\u606f\u76f8\u5f53\u984d\u306e\u7dcf\u984d\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u5229\u606f\u6cd5\u306b\u3088\u308a\u914d\u5206\u3059\u308b\u304c\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u5916\u51e6\u7406\u3068\u3057\u3066\u3001<span 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style=\"color: #006400;\">\u2460<\/span>\u5229\u606f\u6cd5\u53c8\u306f<span style=\"color: #006400;\">\u2461<\/span>\u5b9a\u984d\u6cd5\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_06_01_2.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff17\uff0d\uff16\u306e\uff12\uff0d\uff19<\/a>\uff08\u6ce8\uff09\uff13\uff09<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u3067\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/sme20230517_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/a>\u300d\u53c8\u306f\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/youryou\/about\/download\/0528KaikeiYouryou-1.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818<\/a>\u300d\u3092\u9069\u7528\u3057\u3066\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3092\u8cc3\u8cb8\u501f\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u52d9\u4e0a\u306f\u58f2\u8cb7\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u501f\u624b\u304c\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u306f\u3001\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3055\u308c\uff08\u6cd5\u4ee4131\u306e\uff12\u2462\uff09\u3001\u306a\u304a\u3001\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u660e\u7d30\u66f8\u6dfb\u4ed8\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u306a\u3044\uff08\u6cd5\u4ee463\u2460\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u7a0e\u5236\u4e0a\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7d4c\u6e08\u7684\u5b9f\u614b\u304c\u58f2\u8cb7\u53d6\u5f15\u3068\u540c\u69d8\u3068\u3044\u3048\u308b\u304b\u3069\u3046\u304b\u6b21\u7b2c\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306e\u307f\u306a\u3089\u305a\u3001\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306e\u5b9f\u8cea\u5224\u5b9a\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306e\u4f8b\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a\uff15\uff0d\uff11\uff0d\uff19<\/a>\uff09\u3001\u58f2\u8cb7\u53c8\u306f\u91d1\u92ad\u8cb8\u501f\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u58f2\u8cb7\u3068\u3055\u308c\u308b\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3055\u308c\uff08\u6d88\u57fa\u901a\uff15\uff0d\uff11\uff0d\uff19\uff08\uff11\uff09\uff09\u3001\u305d\u306e\u53d6\u6271\u3044\u306f<span style=\"color: #b22222;\">\u2460<\/span>\u539f\u5247\u7684\u53d6\u6271\u3044\u3068<span style=\"color: #b22222;\">\u2461<\/span>\u4f8b\u5916\u7684\u53d6\u6271\u3044\u306b\u5206\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306e\u5229\u606f\u76f8\u5f53\u984d\uff08\u6d88\u8cbb\u7a0e\u5236\u3067\u306f\u5229\u5b50\u4fdd\u967a\u90e8\u5206\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001\u5229\u5b50\u4fdd\u967a\u90e8\u5206\u304c\u5951\u7d04\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u90e8\u4f4d\u306f\u975e\u8ab2\u7a0e\u58f2\u4e0a\u53c8\u306f\u975e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3001\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u90e8\u5206\u306f\u8ab2\u7a0e\u58f2\u4e0a\u53c8\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6d88\u4ee410\u2462\u5341\u4e94\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u501f\u624b\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u305d\u306e\u30ea\u30fc\u30b9\u6599\u306b\u3064\u3044\u3066\u652f\u6255\u3046\u3079\u304d\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/16\/23.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc3\u501f\u4eba\u304c\u8cc3\u8cb8\u501f\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u5e73\u621020\u5e7411\u670821\u65e5\uff09<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f9\/21\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u3001\u672c\u5e74\uff15\u6708\uff12\u65e5\u306b\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\u305f\uff08\u30b3\u30e1\u30f3\u30c8\u52df\u96c6\u671f\u9593\u306f\uff18\u6708\uff14\u65e5\u307e\u3067\uff09\u3002<br \/>\n\u3053\u306e\u57fa\u6e96\u6848\u7b49\u306b\u5bfe\u3057\u3066\u306f\u3001\u591a\u304f\u306e\u56e3\u4f53\u30fb\u500b\u4eba\u304b\u3089\u610f\u898b\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\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":[186,177,167,181,290],"tags":[476,475,351],"backnumber":[2243],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:39:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262776"}],"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=262776"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262776\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262776"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262776"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}