{"id":263308,"date":"2023-10-26T10:14:28","date_gmt":"2023-10-26T01:14:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263308"},"modified":"2024-03-26T10:11:47","modified_gmt":"2024-03-26T01:11:47","slug":"lease-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-26\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\uff08\u7b2c\uff18\u56de\uff09\u3068\u6b21\u56de\uff08\u7b2c\uff19\u56de\uff09\u306b\u308f\u305f\u3063\u3066\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\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: 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#666699;\">\uff08\uff12\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u53ca\u3073\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/p>\n<\/div>\n<p>\u3053\u306e\u305f\u3081\u3001\u8cb8\u624b\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306f\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u306b\u5206\u985e\u3057\u305f\u4e0a\u3067\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3055\u3089\u306b\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0941\u9805\uff5e46\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09BC84\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u30ea\u30fc\u30b9\u3092\u3044\u3046\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0910\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0955\u9805\u3001BC85\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:#B22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u5951\u7d04\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\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u5408\u308f\u305b\u3066\u300c<span style=\"border-bottom: solid 2px #B22222;\">\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9<\/span>\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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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:#4682B4;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u89e3\u7d04\u6642\u306b\u3001\u672a\u7d4c\u904e\u306e\u5951\u7d04\u671f\u9593\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u6599\u306e\u6982\u306d\u5168\u984d\u3092\u3001\u898f\u5b9a\u640d\u5bb3\u91d1\u3068\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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5px;background-color:#FFFFFF;color:#000000;border-color:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u3068\u306f\u3001\u5951\u7d04\u671f\u9593\u306e\u5b9a\u3081\u304c\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u3053\u306e\u5951\u7d04\u671f\u9593\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u300c\u62d8\u675f\u671f\u9593\u300d\u3001\u300c\u8cc3\u8cb8\u501f\u671f\u9593\u300d\u7b49\u306e\u3055\u307e\u3056\u307e\u306a\u6587\u8a00\u3067\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\uff08\uff11\uff09\u3000\u73fe\u5728\u4fa1\u5024\u57fa\u6e96<\/strong><\/span><\/p>\n<p>\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0921\u9805\uff09\u306e\u73fe\u5728\u4fa1\u5024\u304c\u3001\u539f\u8cc7\u7523\u306e\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u6982\u306d90\u30d1\u30fc\u30bb\u30f3\u30c8\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\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: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\uff08\uff12\uff09\u3000\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96<\/strong><\/span><\/p>\n<p>\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0915\u9805\uff09\u304c\u3001\u539f\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u6982\u306d75\u30d1\u30fc\u30bb\u30f3\u30c8\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\uff08\u305f\u3060\u3057\u3001\u539f\u8cc7\u7523\u306e\u7279\u6027\u3001\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u9577\u3055\u3001\u539f\u8cc7\u7523\u306e\u4e2d\u53e4\u5e02\u5834\u306e\u5b58\u5728\u7b49\u3092\u52d8\u6848\u3059\u308b\u3068\u3001\u4e0a\u8a18<strong><span style=\"color: #800000;\">\uff08\uff11\uff09<\/span><\/strong>\u306e\u5224\u5b9a\u7d50\u679c\u304c90\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u5927\u304d\u304f\u4e0b\u56de\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3092\u9664\u304f\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0959\u9805\uff5e61\u9805\u3001BC89\u9805\u3001BC90\u9805\u3001BC93\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\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0958\u9805\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4f8b\u5916\u7684\u306b\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u304c\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u6982\u306d75\u30d1\u30fc\u30bb\u30f3\u30c8\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u501f\u624b\u304c\u539f\u8cc7\u7523\u306b\u4fc2\u308b\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u30b3\u30b9\u30c8\u3092\u8ca0\u62c5\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u73fe\u5728\u4fa1\u5024\u57fa\u6e96\u306e\u307f\u306b\u3088\u308a\u5224\u5b9a\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u30ea\u30fc\u30b9\u306b\u6b8b\u4fa1\u4fdd\u8a3c\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u8cb8\u624b\u306f\u3001\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3092\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306b\u542b\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u8cb8\u624b\u306b\u304a\u3044\u3066\u306f\u3001\u501f\u624b\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u306b\u3088\u308b\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3082\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306b\u542b\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u88fd\u54c1\u53c8\u306f\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3001\u540c\u6642\u306b\u8cb8\u624b\u3068\u3057\u3066\u540c\u4e00\u306e\u88fd\u54c1\u53c8\u306f\u5546\u54c1\u3092\u539f\u8cc7\u7523\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306f\u8cb8\u624b\u306e\u88fd\u4f5c\u4fa1\u984d\u3084\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306b\u3088\u3089\u305a\u3001\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u501f\u624b\u306b\u5bfe\u3059\u308b\u73fe\u91d1\u8ca9\u58f2\u4fa1\u984d\u3092\u7528\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2464<\/span>\u3000\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u539f\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306f\u3001\u7269\u7406\u7684\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3067\u306f\u306a\u304f\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\u306b\u898b\u5408\u3063\u305f\u5e74\u6570\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2465<\/span>\u3000\u300c\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u300d\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u53d6\u6271\u3044\u3068\u540c\u69d8\u306b\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3001\u4e0d\u5408\u7406\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u60c5\u306e\u306a\u3044\u9650\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u3066\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u300c\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c81\u53f7\uff0924\u9805\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u73fe\u5728\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u5272\u5f15\u7387<\/strong><\/h4>\n<p>\u73fe\u5728\u4fa1\u5024\u306e\u7b97\u5b9a\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u3068\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u6642\u306b\u898b\u7a4d\u3089\u308c\u308b\u6b8b\u5b58\u4fa1\u984d\u3067\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u4ee5\u5916\u306e\u984d\uff08\u300c\u898b\u7a4d\u6b8b\u5b58\u4fa1\u984d\u300d\u3068\u3044\u3046\uff09\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5408\u8a08\u984d\u304c\u3001\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u53c8\u306f\u501f\u624b\u306b\u5bfe\u3059\u308b\u73fe\u91d1\u8ca9\u58f2\u4fa1\u984d\u3068\u7b49\u3057\u304f\u306a\u308b\u3088\u3046\u306a\u5229\u7387\u3092\u7528\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0962\u9805\u3001BC92\u9805\uff09\u3002<\/p>\n<p>\u5f53\u8a72\u5229\u7387\u3092\u300c\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\u300d\u3068\u3044\u3046\u3002<\/p>\n<p>\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u306e\u5b9a\u3081\u3092\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u8a08\u7b97\u5229\u5b50\u7387\u3068\u306f\u4e3b\u306b\u8cb8\u624b\u306e\u5f53\u521d\u76f4\u63a5\u30b3\u30b9\u30c8\u3092\u8003\u616e\u3057\u306a\u3044\u70b9\u304c\u7570\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09BC92\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u4e0d\u52d5\u7523\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u571f\u5730\u3001\u5efa\u7269\u7b49\u306e\u4e0d\u52d5\u7523\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0955\u9805\u304b\u308963\u9805\u306b\u5f93\u3063\u3066\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0964\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0966\u9805\u306e\uff08\uff11\uff09\u53c8\u306f\uff08\uff12\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u63a8\u5b9a\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff0964\u9805\uff09\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\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_2023_02.pdf\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_2023_04.pdf\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_2023_06.pdf\" target=\"_blank\" rel=\"noopener\">\u8a2d\u4f8b<\/a><\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c18\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/aro.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c74\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_2023_08.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c74\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_2023_13.pdf\" target=\"_blank\" rel=\"noopener\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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>\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u53ca\u3073Topic 842\u3068\u3082\u306b\u629c\u672c\u7684\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6b21\u306e\u70b9\u3092\u9664\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\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\u306e\u5b9a\u3081\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC12\u9805\u3001BC47\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09BC84\u9805\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,178,167,182,290,232],"tags":[325,476,475,549],"backnumber":[2259],"series":[2254],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 16:47:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263308"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=263308"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263308\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263308"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263308"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}