{"id":264145,"date":"2024-01-25T10:12:38","date_gmt":"2024-01-25T01:12:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264145"},"modified":"2024-03-14T18:19:43","modified_gmt":"2024-03-14T09:19:43","slug":"accounting-article-174","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-174\/","title":{"rendered":"\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u3000\u3010\u7b2c10\u56de\u3011\u300c\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u5834\u5408\u300d\u3092\u7528\u3044\u308b\u7406\u7531\u3068\u8a72\u5f53\u6027\u306e\u5224\u65ad\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #0c98b7;\"><strong>\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30b3\u30c8\u30d0<span 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style=\"border-bottom: solid 1px #b22222;\">\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b<\/span>\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5185\u95a3\u5e9c\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306e\u627f\u8a8d\u3092\u5f97\u305f\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/kijun\/20191206_naibutousei_kansa.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u3067\u306f\u3001\u300c\u8a55\u4fa1\u7bc4\u56f2\u306e\u5236\u7d04\u300d\uff08\u2161\u3001\uff13\u3001\uff08\uff16\uff09\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u7d4c\u55b6\u8005\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5<\/span>\u306b\u3088\u308a\u3001\u5185\u90e8\u7d71\u5236\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u8a55\u4fa1\u624b\u7d9a\u3092\u5b9f\u65bd\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002\u300d\u3068\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u898b\u89e3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\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    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