{"id":263574,"date":"2023-12-07T10:12:16","date_gmt":"2023-12-07T01:12:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263574"},"modified":"2023-12-06T13:36:30","modified_gmt":"2023-12-06T04:36:30","slug":"accounting-article-170","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-170\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c44\u56de\u3011\u300c\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u3092\u77e5\u3063\u3066\u5bfe\u5fdc\u306b\u6d3b\u304b\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u3092\u77e5\u3063\u3066\u30d2\u30f3\u30c8\u306b\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u8cb7\u3044\u624b\u3068\u306e\u826f\u597d\u306a\u4fe1\u983c\u95a2\u4fc2\u3065\u304f\u308a\u306b\u5f79\u7acb\u3066\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u306e\u6761\u4ef6\u3092\u7406\u89e3\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d30\u304b\u3044\u8981\u671b\u3084\u8981\u6c42\u306f\u8cb7\u3044\u624b\u306b\u30de\u30a4\u30ca\u30b9\u4f5c\u7528<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u8cb7\u3044\u624b\uff08\u5019\u88dc\uff09\u4f01\u696d\uff08\u4ee5\u4e0b\u3001\u300c\u8cb7\u3044\u624b\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3068\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\uff08\u4ee5\u4e0b\u3001\u300c\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3068\u306e\u95a2\u4fc2\u306f\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u8cb7\u3044\u624b\u306b\u4ef2\u4ecb\u30fb\u7d39\u4ecb\u6848\u4ef6\u3092\u63d0\u6848\u3001\u63a8\u5968\u3057\u3001\u8cb7\u3044\u624b\u304c\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u8981\u671b\u3001\u8981\u6c42\u3092\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263578\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1.png\" alt=\"\" width=\"400\" height=\"295\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1.png 1607w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1-300x221.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1-1024x755.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1-768x566.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1-1536x1133.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/ma-mikata44-1-600x442.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p>\u8cb7\u3044\u624b\u306e\u7acb\u5834\u304b\u3089\u3059\u308c\u3070\u3001\uff2d\uff06\uff21\u306f\u5927\u304d\u306a\u8cb7\u3044\u7269\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff2d\uff06\uff21\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u70b9\u304c\u6c17\u306b\u306a\u308a\u307e\u3059\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<ul>\n<li>\u3053\u306e\u58f2\u308a\u624b\u3068\u7d44\u3080\u3053\u3068\u3067\u3001\u679c\u305f\u3057\u3066\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u751f\u307e\u308c\u308b\u304b<\/li>\n<li>\u6295\u8cc7\u5bfe\u52b9\u679c\u304c\u3042\u308b\u304b\uff08\u4fa1\u984d\u306e\u5024\u3054\u308d\u611f\uff09<\/li>\n<li>\u30ea\u30b9\u30af\u306f\u60f3\u5b9a\u5185\u304b<\/li>\n<li>\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u306f\u9b45\u529b\u7684\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u7d30\u304b\u304f\u63a2\u3063\u3066\u3044\u304f\u3068\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306a\u3069\u3082\u6c17\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304c\u3001\u6319\u3052\u3060\u3059\u3068\u304d\u308a\u304c\u3042\u308a\u307e\u305b\u3093\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:#333399;\">\n\t\t<ul>\n<li>\u501f\u5165\u91d1\u306e\u8ca0\u62c5<\/li>\n<li>\u904b\u8ee2\u8cc7\u91d1\u3001\u8cc7\u91d1\u7e70\u308a<\/li>\n<li>\u7d4c\u55b6\u8005\u4fdd\u8a3c<\/li>\n<li>\u30aa\u30fc\u30ca\u30fc\u6240\u6709\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u4e8b\u696d\u3078\u306e\u63d0\u4f9b<\/li>\n<li>\u7279\u5b9a\u306e\u5f97\u610f\u5148\u3078\u306e\u4f9d\u5b58\u5ea6<\/li>\n<li>\u904a\u4f11\u8cc7\u7523\u306e\u6709\u7121<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u8001\u673d\u5316\u306e\u72b6\u6cc1<\/li>\n<li>\u30b7\u30b9\u30c6\u30e0\u6295\u8cc7\u306e\u52d5\u5411<\/li>\n<li>\u793e\u54e1\u306e\u5e73\u5747\u5e74\u9f62\u3068\u4e16\u4ee3\u5225\u306e\u30d0\u30e9\u30f3\u30b9<\/li>\n<li>\u7d66\u4e0e\u6c34\u6e96<\/li>\n<li>\u9000\u8077\u91d1\u5236\u5ea6\u306e\u6709\u7121\u3068\u904e\u53bb\u306e\u652f\u6255\u3044\u5b9f\u7e3e<\/li>\n<li>\u898f\u7a0b\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u6574\u5099\u72b6\u6cc1<\/li>\n<li>\u4fc2\u4e89\u306e\u6709\u7121<\/li>\n<li>\u4ee3\u91d1\u7b49\u56de\u53ce\u4e0d\u80fd\u306e\u53d6\u5f15\u5148\u306e\u6709\u7121<\/li>\n<li>\u30ad\u30fc\u30d1\u30fc\u30bd\u30f3\u306e\u9000\u8077\u30ea\u30b9\u30af<\/li>\n<\/ul>\n<\/div>\n<p>\u3082\u3046\u304a\u308f\u304b\u308a\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u3059\u3079\u3066\u306b\u6e80\u8db3\u3067\u304d\u308b\u3088\u3046\u306a\u58f2\u308a\u624b\uff08\u5019\u88dc\uff09\u4f01\u696d\u306a\u3069\u898b\u3064\u304b\u308b\u306f\u305a\u3082\u306a\u304f\u3001\u4eee\u306b\u3042\u3063\u305f\u3068\u3059\u308c\u3070\u3001\u624b\u306b\u5c4a\u304b\u306a\u3044\u307b\u3069\u306e\u8b72\u6e21\u4fa1\u984d\u3067\u306a\u3044\u3068\uff2d\uff06\uff21\u306f\u6210\u5c31\u3057\u306a\u3044\u306f\u305a\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u305d\u308c\u307b\u3069\u306e\u9b45\u529b\u7684\u306a\u58f2\u308a\u624b\u3067\u3042\u308c\u3070\u3001\u4ed6\u793e\u304b\u3089\u3082\u9700\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u8abf\u67fb\u3084\u7d71\u8a08\u4e0a\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u78ba\u5b9f\u306a\u60c5\u5831\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8cb7\u3044\u624b\u304b\u3089\u58f2\u308a\u624b\u306b\u5bfe\u3059\u308b\u8981\u671b\u3001\u8981\u6c42\u304c\u591a\u3044\u307b\u3069\u3001\u7d50\u5c40\u3001\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u6e80\u8db3\u306a\u5019\u88dc\u5148\u304c\u73fe\u308c\u305a\u3001\u53e3\u3067\u306f\uff2d\uff06\uff21\u3059\u308b\u3001\uff2d\uff06\uff21\u3057\u305f\u3044\u3068\u8a00\u3063\u3066\u304a\u304d\u306a\u304c\u3089\u3001\u305f\u3063\u305f\u306e\uff11\u5ea6\u3082\uff2d\uff06\uff21\u3057\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306f\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3057\u3001\u5b9f\u969b\u306b\u305d\u306e\u3088\u3046\u306a\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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:#00a381;\">\n\t\t<ul>\n<li>\u7d39\u4ecb\u3001\u63d0\u6848\u306e\u7406\u7531<\/li>\n<li>\u5f53\u793e\u306e\uff2d\uff06\uff21\u306b\u4f55\u3092\u671f\u5f85\u3059\u308b\u304b<\/li>\n<li>\u5f53\u793e\u306e\uff2d\uff06\uff21\u306f\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u3068\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u304b<\/li>\n<li>\u5f53\u793e\u306b\u4e0d\u8db3\u3059\u308b\u30ea\u30bd\u30fc\u30b9\u304c\uff2d\uff06\uff21\u306b\u3088\u3063\u3066\u6e80\u305f\u3055\u308c\u3046\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u5358\u306b\uff2d\uff06\uff21\u3092\u3055\u305b\u305f\u3044\u3001\uff2d\uff06\uff21\u306e\u624b\u6570\u6599\u304c\u307b\u3057\u3044\u3001\uff2d\uff06\uff21\u306b\u95a2\u9023\u3059\u308b\u878d\u8cc7\u3092\u4ed8\u3051\u305f\u3044\u306a\u3069\u306e\u7406\u7531\u304c\u900f\u3051\u3066\u898b\u3048\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u65ad\u308c\u3070\u3088\u3044\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8cb7\u3044\u624b\u3092\u3088\u304f\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u8cb7\u3044\u624b\u4f01\u696d\u306e\u305f\u3081\u306b\u306a\u308b\u3068\u601d\u3063\u3066\u8fd1\u5bc4\u3063\u3066\u304d\u3066\u3044\u308b\u3068\u308f\u304b\u308b\u5834\u5408\u306f\u3001\u8a71\u306b\u4e57\u3063\u3066\u307f\u308b\u4fa1\u5024\u306f\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u3068\u898b\u8fbc\u307e\u308c\u308b\u307b\u3069\u306e\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u3068\u5c11\u3057\u8a71\u305b\u3070\u3001\u4fe1\u7528\u306b\u8db3\u308b\u4f01\u696d\u3084\u4eba\u7269\u304b\u304c\u308f\u304b\u308b\u76ee\u5229\u304d\u529b\u3092\u304a\u6301\u3061\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8a00\u3044\u306a\u308a\u306b\u306a\u3063\u3066\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff2d\uff06\uff21\u3092\u5b9f\u884c\u3057\u3066\u3001\uff2d\uff06\uff21\u5f8c\u306e\u4f1a\u793e\u3092\u56de\u3057\u3066\u3044\u304f\u306e\u306f\u8cb7\u3044\u624b\u81ea\u8eab\u3067\u3059\u3002\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u5834\u5408\u306b\u3001\u3042\u306e\u3068\u304d\u52e7\u3081\u305f\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u305b\u3044\u3060\u3068\u4ed6\u4eba\u306b\u8cac\u4efb\u3092\u8ee2\u5ac1\u3059\u308b\u306e\u306f\u7c21\u5358\u3067\u3059\u304c\u3001\u305d\u308c\u306f\u7d50\u5c40\u8cb7\u3044\u624b\u81ea\u8eab\u304c\u62db\u3044\u305f\u7d50\u679c\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u70b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u8cb7\u3044\u624b\u306e\u7acb\u5834\u3067\u3001\u4f55\u304c\u8b72\u308c\u306a\u3044\u6761\u4ef6\u3067\u3001\u4f55\u304c\u8b72\u6b69\u3067\u304d\u308b\u70b9\u304b\u3092\u306f\u3063\u304d\u308a\u3068\u4f1d\u3048\u3089\u308c\u308b\u3068\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u3001\u826f\u3044\u60c5\u5831\u3092\u5f15\u304d\u51fa\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\uff11<\/strong>\u3092\u542b\u3081\u305f\u60c5\u5831\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u58f2\u308a\u624b\u306b\u5bfe\u3059\u308b\u8981\u671b\u3084\u8981\u6c42\u3070\u304b\u308a\u306e\u8cb7\u3044\u624b\u306f\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u656c\u9060\u3055\u308c\u3084\u3059\u3044\u3001\u304b\u3068\u3044\u3063\u3066\u3001\u8a00\u3044\u306a\u308a\u306e\u8cb7\u3044\u624b\u3060\u3068\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u898b\u3066\u5371\u306a\u3063\u304b\u3057\u304f\u3001\u7121\u8cac\u4efb\u3068\u307f\u306a\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\uff2d\uff06\uff21\u6848\u4ef6\u306e\u7d39\u4ecb\u3084\u63d0\u6848\u306b\u306f\u6b53\u8fce\u306e\u59ff\u52e2\u3092\u793a\u3057\u3064\u3064\u3001\u8b72\u308c\u308b\u6761\u4ef6\u30fb\u8b72\u308c\u306a\u3044\u6761\u4ef6\u3092\u660e\u793a\u3001\u4e3b\u5f35\u3059\u308b\u3001\u305d\u306e\u4e0a\u3067\u3001\u5bfe\u8c61\u3092\u5e83\u3052\u904e\u304e\u305a\u3001\u304b\u3068\u3044\u3063\u3066\u72ed\u3081\u904e\u304e\u305a\u306b\u3001\u826f\u3044\u6848\u4ef6\u3067\u3042\u308c\u3070\u57fa\u672c\u7684\u306b\u5fdc\u3058\u308b\u4f01\u696d\u59ff\u52e2\u3067\u3044\u308b\u306e\u304c\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u8cb7\u3044\u624b\u3068\u3044\u3048\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8b72\u6e21\u4fa1\u984d\u3078\u306e\u5f37\u3044\u3053\u3060\u308f\u308a\u306f\u707d\u3044\u306b\u306a\u308a\u3046\u308b<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u3067\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u8cb7\u3044\u624b\u304b\u3089\u306e\u8981\u671b\u3084\u8981\u6c42\u304c\u3042\u307e\u308a\u306b\u591a\u3044\u304b\u3001\u3042\u307e\u308a\u306b\u7d30\u304b\u3044\u3068\u3001\uff2d\uff06\uff21\u304c\u306a\u304b\u306a\u304b\u9032\u307f\u307e\u305b\u3093\u3002\u306a\u304b\u3067\u3082\u3001\u8b72\u6e21\u4fa1\u984d\u306e\u9ad8\u4f4e\u304c\u6848\u4ef6\u6210\u7acb\u3092\u5de6\u53f3\u3059\u308b\u5834\u5408\u306b\u3001\u6700\u7d42\u7684\u306b\u4fa1\u984d\u9762\u3067\u6298\u308a\u5408\u308f\u305a\u306b\u6848\u4ef6\u304c\u6210\u7acb\u3057\u306a\u3044\u306e\u306f\u6b8b\u5ff5\u3067\u3059\u3002\u58f2\u308a\u624b\u306f\u306a\u308b\u3079\u304f\u9ad8\u304f\u3001\u8cb7\u3044\u624b\u306f\u306a\u308b\u3079\u304f\u5b89\u304f\u58f2\u8cb7\u3057\u3088\u3046\u3068\u3044\u3046\u6c17\u6301\u3061\u306b\u306a\u308b\u306e\u306f\u81ea\u7136\u3067\u3059\u306e\u3067\u3001\u8cb7\u3044\u624b\u306f\u5b89\u304f\u3066\u826f\u3044\u6848\u4ef6\u306b\u5fc3\u3092\u596a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b89\u3044\u306e\u306f\u8b72\u6e21\u4fa1\u984d\u306e\u307f\u3067\u3042\u3063\u3066\u3001\uff2d\uff06\uff21\u5f8c\u306e\u30b3\u30b9\u30c8\u304c\u5927\u304d\u3044\u3001\u3064\u307e\u308a\u3001\u6f5c\u5728\u7684\u306a\u30b3\u30b9\u30c8\u304c\u81a8\u3089\u3080\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u3057\u305f\u3089\u4eba\u6750\u304c\u6d41\u51fa\u3057\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u5165\u66ff\u3048\u304c\u5fc5\u8981\u3060\u3063\u305f\u3001\u30b7\u30b9\u30c6\u30e0\u6295\u8cc7\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u7b49\u3005\u3001\uff2d\uff06\uff21\u5f8c\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3084\u8ca0\u62c5\u306e\u53ef\u80fd\u6027\u3092\uff2d\uff06\uff21\u306e\u6bb5\u968e\u3067\u898b\u7a4d\u3082\u3063\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u308c\u3092\u6020\u308b\u3068\u3001\u898b\u304b\u3051\u306e\u8b72\u6e21\u4fa1\u984d\u3001\u5165\u53e3\u306e\u8b72\u6e21\u4fa1\u984d\u306b\u7ffb\u5f04\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cb7\u3044\u624b\u304c\u3082\u3063\u3068\u3082\u8003\u3048\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u3067\u306f\u306a\u304f\u3066\u3001\u58f2\u308a\u624b\u3068\u4e00\u7dd2\u306b\u306a\u3063\u305f\u5f8c\u306e\u4f1a\u793e\u3092\u3069\u3046\u3057\u305f\u3044\u304b\u3001\u306a\u305c\u305d\u306e\u4f01\u696d\u3068\u306e\uff2d\uff06\uff21\u3092\u671b\u3080\u306e\u304b\u3068\u3044\u3046\u76ee\u7684\u3001\u76ee\u6a19\u611f\u3068\u6574\u5408\u3059\u308b\uff2d\uff06\uff21\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u8b72\u6e21\u4fa1\u984d\u306f\u78ba\u304b\u306b\u5927\u4e8b\u3067\u3059\u304c\u3001\u6700\u512a\u5148\u4e8b\u9805\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u3001\u8b72\u6e21\u4fa1\u984d\u306b\u3053\u3060\u308f\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5e0c\u671b\u4fa1\u984d\u3092\u4e0a\u56de\u3063\u305f\u3089\u5019\u88dc\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3059\u308b\u3068\u3001\u76f8\u6027\u306e\u826f\u3044\u76f8\u624b\u3092\u307f\u3059\u307f\u3059\u9003\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u7d50\u679c\u3068\u3057\u3066\u3001\u672c\u6765\u306e\u76ee\u7684\u304b\u3089\u5927\u304d\u304f\u5916\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u4fa1\u984d\u306f\u58f2\u308a\u624b\u306b\u3082\u8cb7\u3044\u624b\u306b\u3082\u91cd\u8981\u4e8b\u9805\u3067\u3059\u304c\u3001\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u306f\u3001\u76ee\u5148\u306e\u8b72\u6e21\u4fa1\u984d\u304c\u9ad8\u3044\u3001\u5b89\u3044\u306b\u3064\u3089\u308c\u3066\u3057\u307e\u3044\u3001\u91cd\u5927\u306a\u9078\u629e\u8aa4\u308a\u306b\u6c17\u3065\u304b\u306a\u3044\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30bf\u30a4\u30d7\u306e\u8cb7\u3044\u624b\u306f\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u3068\u3063\u3066\u3082\u5384\u4ecb\u3067\u3001\u4fa1\u984d\u9762\u3067\u6298\u308a\u5408\u3044\u306e\u3064\u304b\u306a\u3044\uff2d\uff06\uff21\u3092\u53d6\u308a\u307e\u3068\u3081\u308b\u306e\u306f\u82e6\u52b4\u3057\u307e\u3059\u3002<\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u307e\u3059\u304c\u3001\uff2d\uff06\uff21\u306b\u306f\u8b72\u6e21\u4fa1\u984d\u3088\u308a\u3082\u5927\u4e8b\u306a\u8ad6\u70b9\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u672c\u5f53\u306b\u3053\u3060\u308f\u308b\u3079\u304d\u306f\u8b72\u6e21\u4fa1\u984d\u3067\u306f\u306a\u3044\u3068\u5272\u308a\u5207\u308c\u308b\u8cb7\u3044\u624b\u306a\u3089\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u597d\u307e\u308c\u308b\u53ef\u80fd\u6027\u3082\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u56de\u3082\u3001\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u5f53\u4e8b\u8005\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u524d\u56de\u306e<a title=\"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c43\u56de\u3011\u300c\u91d1\u878d\u6a5f\u95a2\u3001\u9867\u554f\u3060\u304b\u3089\u3053\u305d\u77e5\u308a\u3046\u308b\uff2d\uff06\uff21\u306e\u5146\u5019\u3068\u53ef\u80fd\u6027\uff08\u58f2\u308a\u624b\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-167\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c43\u56de\u3011<\/a>\u3001\u4eca\u56de\u306e\u3010\u7b2c44\u56de\u3011\u3068\u7570\u306a\u308a\u3001\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\u306e\u8996\u70b9\u3001\u3064\u307e\u308a\u3001\uff2d\uff06\uff21\u306e\u7b2c\u4e09\u8005\u3068\u3057\u3066\u95a2\u308f\u308b\u5f53\u4e8b\u8005\u3068\u3057\u3066\u306e\u8996\u70b9\u3067\u3001\u5f7c\u3089\u304c\u597d\u3080\u7279\u5fb4\u3084\u6761\u4ef6\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/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\u306f2\/1\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u8cb7\u3044\u624b\uff08\u5019\u88dc\uff09\u4f01\u696d\uff08\u4ee5\u4e0b\u3001\u300c\u8cb7\u3044\u624b\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3068\u4ef2\u4ecb\u8005\u3084\u91d1\u878d\u6a5f\u95a2\uff08\u4ee5\u4e0b\u3001\u300c\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3068\u306e\u95a2\u4fc2\u306f\u3001\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u8cb7\u3044\u624b\u306b\u4ef2\u4ecb\u30fb\u7d39\u4ecb\u6848\u4ef6\u3092\u63d0\u6848\u3001\u63a8\u5968\u3057\u3001\u8cb7\u3044\u624b\u304c\u4ef2\u4ecb\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u8981\u671b\u3001\u8981\u6c42\u3092\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2268],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 13:38:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263574"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=263574"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263574\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263574"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263574"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}