{"id":264454,"date":"2024-02-22T10:14:50","date_gmt":"2024-02-22T01:14:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264454"},"modified":"2024-02-21T11:34:06","modified_gmt":"2024-02-21T02:34:06","slug":"institutional-accounting-article-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-46\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c44\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u60c5\u5831\u306e\u30ec\u30d9\u30eb\u5225\u6642\u4fa1\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u60c5\u5831\u306e\u30ec\u30d9\u30eb\u5225\u6642\u4fa1\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c15,515\u300d\u3068\u3059\u3079\u304d\u304c\u300c115,515\u300d\u306b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u60c5\u5831\u306b\u304a\u3051\u308b\u91d1\u984d\u306e\u8a18\u8f09\u30df\u30b9\u3067\u3001\u300c15,515\u300d\u3068\u8a18\u8f09\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u300c115,515\u300d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\uff08<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b44\uff0d\uff11\u3011<\/span>\uff09\u3002\u304a\u305d\u3089\u304f\u306f\u5358\u7d14\u306a\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u30df\u30b9\u306f\u4eba\u9593\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u7d4c\u9a13\u3084\u77e5\u8b58\u306e\u591a\u3044\u5c11\u306a\u3044\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8ab0\u3057\u3082\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u3086\u3048\u306b\u3001\u30df\u30b9\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u3088\u308a\u958b\u793a\u524d\u306b\u30df\u30b9\u3092\u898b\u3064\u3051\u51fa\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u65e9\u901f\u3001\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong><strong>\u3010\u4e8b\u4f8b44\uff0d\uff11\u3011<\/strong><\/strong><\/span><br \/>\n<strong>\u6642\u4fa1\u306e\u5408\u8a08\u91d1\u984d\u306e\u5165\u529b\u30df\u30b9\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264455 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1.png\" alt=\"\" width=\"1925\" height=\"1047\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1.png 1925w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1-300x163.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1-1024x557.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1-768x418.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1-1536x835.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-1-600x326.png 600w\" sizes=\"(max-width: 1925px) 100vw, 1925px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 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#cd5c5c;\">\u3010\u4e8b\u4f8b44\uff0d\uff11\u3011<\/span>\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u8a18\u8f09\u3067\u306e\u30df\u30b9\u3067\u3059\u3002\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u4ed6\u306e\u6ce8\u8a18\u9805\u76ee\u3068\u6bd4\u3079\u3066\u91cf\u304c\u591a\u304f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b44\uff0d\uff11\u3011<\/span>\u306b\u793a\u3057\u305f\u306e\u306f\u305d\u306e\u4e00\u90e8\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b44\uff0d\uff11\u3011<\/span>\u306e\u7b87\u6240\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u3068\u3044\u3046\u90e8\u5206\u306b\u5f53\u305f\u308a\u307e\u3059\u3002\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6642\u4fa1\u306e\u6027\u8cea\u3092\uff13\u3064\u306b\u5206\u985e\u3057\u3066\u60c5\u5831\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u5358\u7d14\u306a\u5165\u529b\u30df\u30b9\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3068\u306f\u4f55\u304b\u3068\u3044\u3063\u305f\u8aac\u660e\u306f\u5272\u611b\u3057\u307e\u3059\u304c\u3001<span style=\"color: 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style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264456 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2.png\" alt=\"\" width=\"2057\" height=\"2029\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2.png 2057w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2-300x296.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2-1024x1010.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/keisan-mis44-2-768x758.png 768w, 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href=\"https:\/\/www.laox.co.jp\/wordpress\/wp-content\/uploads\/2023\/03\/%E7%AC%AC47%E6%9C%9F%E3%80%80%E5%AE%9A%E6%99%82%E6%A0%AA%E4%B8%BB%E7%B7%8F%E4%BC%9A%E6%8B%9B%E9%9B%86%E3%81%94%E9%80%9A%E7%9F%A5-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c47\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\uff082023\u5e74\uff13\u670815\u65e5\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u958b\u59cb\u65e52023\u5e74\uff13\u6708\uff18\u65e5\uff09<\/a>\u300d\u3088\u308a\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>\u4eca\u56de\u306e\u30df\u30b9\u306f\u3001\u300c15,515\u300d\u3092\u300c115,515\u300d\u3068\u5165\u529b\u3057\u3066\u3057\u307e\u3046\u5358\u7d14\u306a\u30df\u30b9\u3067\u3057\u305f\u3002\u305d\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\uff12\u3064\u306e\u8868\u3067\u540c\u6642\u3067\u8d77\u304d\u3066\u3057\u307e\u3046\u3053\u3068\u306f\u8003\u3048\u306b\u304f\u304f\u3001\u4e0a\u306e\u3088\u3046\u306a\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3048\u3070\u3001\u4e0d\u4e00\u81f4\u306b\u3088\u308b\u7570\u5e38\u3068\u3057\u3066\u691c\u51fa\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\uff12\u3064\u306e\u8868\u3092\u4e0a\u4e0b\u306b\u4e26\u3079\u3066\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u958b\u793a\u8cc7\u6599\u4e0a\u306f\u3001\u3053\u308c\u3089\u306e\u8868\u306f\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u5185\u306e\u5c11\u3057\u96e2\u308c\u305f\u3068\u3053\u308d\uff08\u7570\u306a\u308b\u30da\u30fc\u30b8\uff09\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306e\uff12\u3064\u306e\u8868\u306e\u9593\u306b\u306f\u3001\u3084\u3084\u9577\u3081\u3067\u5c11\u3005\u308f\u304b\u308a\u306b\u304f\u3044\u8868\u73fe\u306e\u6587\u7ae0\u304c\u8a18\u8ff0\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u306b\u6c17\u3092\u53d6\u3089\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u4e0d\u4e00\u81f4\u304c\u3042\u3063\u3066\u3082\u6c17\u304c\u3064\u304b\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6ce8\u8a18\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u306b\u793a\u3057\u305f\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u7b87\u6240\u3092\u899a\u3048\u3066\u304a\u304d\u3001\u610f\u8b58\u7684\u306b\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u7fd2\u6163\u3092\u3064\u3051\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u3001\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u306f\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3088\u308a\u52b4\u529b\u304c\u5c11\u306a\u3044\u306e\u3067\u3001\u5fd9\u3057\u3044\u4e2d\u3067\u3082\u5b9f\u65bd\u53ef\u80fd\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u5408\u8a08\u5024\u306b\u3064\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u7dcf\u62ec\u8868\u3068\u7a81\u5408\u3059\u308b\u7fd2\u6163\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\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<\/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 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