{"id":264661,"date":"2024-03-07T10:13:27","date_gmt":"2024-03-07T01:13:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264661"},"modified":"2025-09-30T09:10:05","modified_gmt":"2025-09-30T00:10:05","slug":"financial-accounting-article-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-88\/","title":{"rendered":"2024\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2024\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#ffffec;color:#000000;border-color:#cd853f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #ff6600;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #ffcc00;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #ffcc00;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #ff6600;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #ffcc00;\">\u25c6<\/span><\/h4>\n<p>\uff13\u6708\u306e\u6c7a\u7b97\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u5f53\u671f\u3082\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u78ba\u8a8d\u53ca\u3073\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u672c\u9023\u8f09\u3067\u306f\u3001\uff14\u56de\u306b\u308f\u305f\u308a2024\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\uff13\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f1a\u793e\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2161\u3000\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u306e\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2162\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/14\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2163\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2164\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2165\u3000\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/21\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2167\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2168\u3000\u5206\u914d\u53ef\u80fd\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2169\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/28\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">XI\u3000\u7a0e\u5236\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">XII\u3000\u56db\u534a\u671f\u5831\u544a\u5236\u5ea6\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">XIII\u3000\u91d1\u878d\u5e81\u306e\u4ee4\u548c\uff15\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">2022\u5e7410\u670828\u65e5\u306b\u3001ASBJ\u3088\u308a\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\u300c\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5305\u62ec\u5229\u76ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\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-j.jp\/jp\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u30012022\u5e7410\u670828\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff14\u53f7\u300c\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff19\u53f7\u300c\u6301\u5206\u6cd5\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/li>\n<li>\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20221028ruy.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff14\u53f7\u300c\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3001\u540c\uff17\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3001\u540c\uff19\u53f7\u300c\u6301\u5206\u6cd5\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3001\u540c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u6539\u6b63\u3067\u306f\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u7406\u7531<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u305f\u53d6\u5f15\u53c8\u306f\u4e8b\u8c61\uff08\u4ee5\u4e0b\u3001\u300c\u53d6\u5f15\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3001\u53d6\u5f15\u7b49\u306f\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306f\u640d\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u56f3\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u307b\u304b\u3001\u682a\u4e3b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u3082\u542b\u3081\u3066\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 27 \u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f71\u97ff\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p>\u5f71\u97ff\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4f8b\u793a\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 27 \u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_01.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff13\u9801<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_01.pdf#page=11\" target=\"_blank\" rel=\"noopener\">11\u9801<\/a>\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:#cd853f;\">\n\t\t<ul>\n<li>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\uff08\u5f93\u6765\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u542b\u3080\uff09\u306e\u958b\u59cb\u6642\u53c8\u306f\u52a0\u5165\u6642\u306b\u3001\u4f1a\u8a08\u4e0a\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u5834\u5408<\/li>\n<li>\u9000\u8077\u7d66\u4ed8\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u7b49\u3092\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306b\u4fc2\u308b\u898f\u7d04\u306b\u57fa\u3065\u3044\u3066\u652f\u51fa\u3057\u305f\u639b\u91d1\u7b49\u306e\u984d\u304c\u3001\u7a0e\u52d9\u4e0a\u3001\u652f\u51fa\u306e\u6642\u70b9\u3067\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u5834\u5408<\/li>\n<li>\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u5834\u5408<\/li>\n<li>\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u5728\u5916\u5b50\u4f1a\u793e\u306e\u6301\u5206\u306b\u5bfe\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306f\u5f53\u8a72\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u682a\u4e3b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u304b\u3089\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u7b49\u306b\u304a\u3044\u3066\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u5f71\u97ff\u306f\u306a\u3044\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 27 \u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/zeikouka20221028_01.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff13\u9801<\/a>\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:#cd853f;\">\n\t\t<ul>\n<li>\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306e\u8ffd\u52a0\u53d6\u5f97\u3084\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306b\u4f34\u3044\u751f\u3058\u305f\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u4e0b\u8a18<strong>\uff08\uff16\uff09<\/strong>\u53c2\u7167\uff09<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u4e0a\u533a\u5206<\/strong><\/h4>\n<p>\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u3092\u3001\u305d\u306e\u767a\u751f\u6e90\u6cc9\u3068\u306a\u308b\u53d6\u5f15\u7b49\u306b\u5fdc\u3058\u3066\u3001\u640d\u76ca\u3001\u682a\u4e3b\u8cc7\u672c\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff09\u306b\u533a\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff15\u3001\uff15\uff0d\uff12\u3001\uff18\uff0d\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u53d6\u5f15\u7b49\u304c\u3001\u640d\u76ca\u306b\u52a0\u3048\u3066\u3001\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u95a2\u9023\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\uff08\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u53d6\u5f15\u3092\u60f3\u5b9a\uff09\u306b\u306f\u3001\u5f53\u8a72\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff15\uff0d\uff13\uff08\uff12\uff09\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3010\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u640d\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306e\u91d1\u984d\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u3092\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff15\uff0d\uff13\uff08\uff11\uff09\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u533a\u5206\u306b\u8a08\u4e0a\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306f\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u3001\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u306b\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u3053\u3068\u7b49\u304b\u3089\u6cd5\u4ee4\u306b\u5f93\u3044\u7b97\u5b9a\u3057\u305f\u984d\u304c\u30bc\u30ed\u3068\u306a\u308b\u5834\u5408\u3001\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u533a\u5206\u306b\u8a08\u4e0a\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3082\u30bc\u30ed\u3068\u3059\u308b\u306a\u3069\u3001\u4ed6\u306e\u5408\u7406\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff15\uff0d\uff14\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u7d44\u66ff\u8abf\u6574\uff08\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\uff09<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u8a08\u4e0a\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u308b\u539f\u56e0\u3068\u306a\u308b\u53d6\u5f15\u7b49\u304c\u640d\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u305f\u6642\u70b9\u3067\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff15\uff0d\uff15\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u7387\u5909\u66f4\u306b\u4fc2\u308b\u5dee\u984d\u306f\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u3057\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e9629\uff0d10\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u95a2\u9023\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3092\u58f2\u5374\u3057\u3001\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3057\u305f\u969b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u53d6\u5d29\u3057\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306f\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3067\u8a08\u4e0a\u3057\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u53d6\u308a\u5d29\u3059\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e96\uff19\uff08\uff13\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u958b\u793a<\/strong><\/h4>\n<p>\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u5185\u8a33\u9805\u76ee\u306f\u3001\u7a0e\u52b9\u679c\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3067\u8868\u793a\u3057\u3001\u7a0e\u52b9\u679c\u306e\u91d1\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u5185\u8a33\u9805\u76ee\u304b\u3089\u63a7\u9664\u3059\u308b\u300c\u7a0e\u52b9\u679c\u306e\u91d1\u984d\u300d\u53ca\u3073\u6ce8\u8a18\u3059\u308b\u300c\u7a0e\u52b9\u679c\u306e\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u95a2\u3059\u308b\u3001\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u5229\u76ca\u306b\u95a2\u9023\u3059\u308b\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u7a0e\u91d1\u53ca\u3073\u7a0e\u52b9\u679c\u306e\u91d1\u984d\u300d\u3068\u6539\u6b63\u3055\u308c\u305f\uff08\u5305\u62ec\u5229\u76ca\u57fa\u6e96\uff18\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52b9\u679c<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u7406\u7531<\/strong><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\uff09\u306e\u58f2\u5374\uff08\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\uff09\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u3067\u306f\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9023\u7d50\u4e0a\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306f\u4fee\u6b63\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306e\u53d6\u6271\u3044\u306f\u3001\u9023\u7d50\u4e0a\u3001\u6d88\u53bb\u3055\u308c\u308b\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\u304c\u5fc5\u305a\u3057\u3082\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 27 \u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p>100\uff05\u5b50\u4f1a\u793e\u3092\u6240\u6709\u3059\u308b\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u305d\u306e100\uff05\u5b50\u4f1a\u793e\u540c\u58eb\u53c8\u306f\u89aa\u4f1a\u793e\u3068100\uff05\u5b50\u4f1a\u793e\u3068\u306e\u9593\u3067\u3001\u89aa\u4f1a\u793e\u53c8\u306f100\uff05\u5b50\u4f1a\u793e\u304c\u6240\u6709\u3059\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u58f2\u5374\u3057\u3001\u5f53\u8a72\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u3064\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2022\/2022-1028.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 27 \u53f7\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306f\u6539\u6b63\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u7b2c\uff18\u9805\u306b\u5f93\u3044\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd143\uff0d\uff12\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u3092\u7a0e\u52d9\u4e0a\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u53ca\u3073\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd39\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9023\u7d50\u4e0a\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6cd5\u4eba\u7a0e\u6cd5\u7b2c 61 \u6761\u306e 11 \u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8cfc\u5165\u5074\u306e\u4f01\u696d\u306b\u3088\u308b\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u518d\u58f2\u5374\u7b49\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u3001\u7e70\u308a\u5ef6\u3079\u3089\u308c\u305f\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u4e8b\u7531\u306b\u3064\u3044\u3066\u306e\u610f\u601d\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u305f\u6642\u70b9\u3067\u3001\u5f53\u8a72\u53d6\u5d29\u984d\u3092\u623b\u3057\u5165\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u4e88\u6e2c\u53ef\u80fd\u306a\u5c06\u6765\u306e\u671f\u9593\u306b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\uff08\u58f2\u5374\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\uff09\u3092\u884c\u3046\u610f\u601d\u6c7a\u5b9a\u53c8\u306f\u5b9f\u65bd\u8a08\u753b\u304c\u5b58\u5728\u3057\u3066\u3082\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u57fa\u6e9620\uff0d\uff12\u3001\u5305\u62ec\u5229\u76ca\u57fa\u6e9616\uff0d\uff15\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd65\uff0d\uff12\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; 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border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u306e\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 15px;\">2022\u5e74\uff16\u6708\u306b\u6210\u7acb\u3057\u305f\u300c\u5b89\u5b9a\u7684\u304b\u3064\u52b9\u7387\u7684\u306a\u8cc7\u91d1\u6c7a\u6e08\u5236\u5ea6\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff14\u5e74\u6cd5\u5f8b\u7b2c61\u53f7\uff09\u306b\u3088\u308a\u300c\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621021\u5e74\u6cd5\u5f8b\u7b2c59\u53f7\u3002\u4ee5\u4e0b\u3001\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u6539\u6b63\u3055\u308c\u3001\u5e83\u304f\u9001\u91d1\u30fb\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3044\u308f\u3086\u308b\u30b9\u30c6\u30fc\u30d6\u30eb\u30b3\u30a4\u30f3\u306e\u53d6\u5f15\u3092\u884c\u3046\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u5fc5\u8981\u306a\u898f\u5236\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u6cd5\u5b9a\u901a\u8ca8\u306e\u4fa1\u5024\u3068\u9023\u52d5\u3057\u305f\u4fa1\u683c\u3067\u767a\u884c\u3055\u308c\u5238\u9762\u984d\u3068\u540c\u984d\u3067\u6255\u623b\u3057\u3092\u7d04\u3059\u308b\u3082\u306e\u53ca\u3073\u3053\u308c\u306b\u6e96\u305a\u308b\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u304c\u65b0\u305f\u306b\u300c\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u305f\u3002\u307e\u305f\u3001\u3053\u308c\u3092\u53d6\u308a\u6271\u3046\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u3064\u3044\u3066\u767b\u9332\u5236\u304c\u5c0e\u5165\u3055\u308c\u3001\u5fc5\u8981\u306a\u898f\u5b9a\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u305f\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c45\u53f7\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09BC1\uff09\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u30012023\u5e7411\u670817\u65e5\u306bASBJ\u3088\u308a\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c45\u53f7\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c32\u53f7\u300c\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u7b49\u306e\u4f5c\u6210\u57fa\u6e96\u300d\u306e\u2f00\u90e8\u6539\u6b63\u300d\uff08\u4ee5\u4e0b\u3001\u300cCF\u4e00\u90e8\u6539\u6b63\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\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-j.jp\/jp\/practical_solution\/y2023\/2023-1117.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c45\u53f7\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u307e\u305f\u30012023\u5e7411\u670817\u65e5\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7b2c\uff18\u53f7\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20231117vvs.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u3046\u3061\u3001\u7b2c\uff11\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3001\u7b2c\uff12\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u53ca\u3073\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u5bfe\u8c61\u3068\u3057\u3001\u767a\u884c\u8005\u5074\u3068\u4fdd\u6709\u8005\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u3081\u3066\u3044\u306a\u3044\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff12\u3001BC5\uff5eBC8\uff09\u3002<br \/>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u5074\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff13\u3001BC6\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u7406\u7531\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u306f\u3001\u4fe1\u8a17\u306b\u304a\u3051\u308b\u53d7\u8a17\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u4f1a\u8a08\u57fa\u6e96\u306f\u57fa\u672c\u7684\u306b\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u4fe1\u8a17\u306e\u53d7\u8a17\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c23\u53f7\u300c\u4fe1\u8a17\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u4fe1\u8a17\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u306e\uff31\uff18\u306e\uff21\u306b\u304a\u3044\u3066\u4e00\u822c\u7684\u306a\u53d6\u6271\u3044\u306e\u307f\u5b9a\u3081\u3066\u3044\u308b\u305f\u3081\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u7b2c\uff11\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3001\u7b2c\uff12\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u53c8\u306f\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u8a72\u5f53\u3059\u308b\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u3046\u3061\u3001\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5229\u7528\u8005\u304c\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u9810\u8a17\u3057\u3066\u3044\u308b\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u4ee5\u5916\u306e\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC7\u3001BC8\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u7406\u7531\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u304c\u5229\u7528\u8005\u304b\u3089\u9810\u8a17\u3092\u53d7\u3051\u308b\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee4\u548c\uff15\u5e74\u5185\u95a3\u5e9c\u4ee4\u7b2c48\u53f7\uff09\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u8ab2\u3055\u308c\u308b\u8cb7\u53d6\u7fa9\u52d9\u306a\u3069\u306e\u4e00\u5b9a\u306e\u5229\u7528\u8005\u4fdd\u8b77\u306e\u898f\u5236\u304c\u3042\u308b\u3002\u4e00\u65b9\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u304c\u5229\u7528\u8005\u304b\u3089\u9810\u8a17\u3092\u53d7\u3051\u308b\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u4ee5\u5916\u306e\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u5229\u7528\u8005\u4fdd\u8b77\u306e\u898f\u5236\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b49\u3067\u898f\u5b9a\u3055\u308c\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u306b\u5bfe\u3059\u308b\u898f\u5236\u3082\u53ca\u3070\u306a\u3044\u305f\u3081\u3001\u56fd\u5185\u3067\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u4e0a\u306e\u6027\u683c\u3092\u6709\u3059\u308b\u304b\u5426\u304b\u306f\u5fc5\u305a\u3057\u3082\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u4eee\u306b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u5834\u5408\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u306e\u691c\u8a0e\u3082\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u6539\u6b63\u3055\u308c\u305f\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u65bd\u884c\u306b\u5408\u308f\u305b\u3066\u77ed\u671f\u7684\u306b\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u7b2c\uff14\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u5074\u53ca\u3073\u4fdd\u6709\u8005\u5074\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<\/div>\n<p>\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-264662\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1.png\" alt=\"\" width=\"1289\" height=\"1335\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1-290x300.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1-989x1024.png 989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1-768x795.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-1-600x621.png 600w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff11\uff5e\uff13\u53f7\u306b\u76f8\u5f53\u3059\u308b\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-264663\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2.png\" alt=\"\" width=\"1287\" height=\"185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2-1024x147.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2-768x110.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui1-2-600x86.png 600w\" sizes=\"(max-width: 1287px) 100vw, 1287px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u4e0a\u306e\u6027\u683c<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306f\u3001\u4f1a\u8a08\u4e0a\u3001\u4ee5\u4e0b\u306e\u6027\u683c\u3092\u6709\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC17\uff09\u3002<br \/>\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:#800080;\">\n\t\t<ul>\n<li>\u901a\u8ca8\u306b\u985e\u4f3c\u3059\u308b\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e<\/li>\n<li>\u8981\u6c42\u6255\u9810\u91d1\u306b\u985e\u4f3c\u3059\u308b\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u6255\u623b\u7fa9\u52d9<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u6255\u623b\u7fa9\u52d9\u306f\u3001\u4f1a\u8a08\u4e0a\u3001\u4ee5\u4e0b\u306e\u6027\u683c\u3092\u6709\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC31\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:#4682b4;\">\n\t\t<p>\u7b2c\uff11\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u53ca\u3073\u7b2c\uff12\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u306f\u3001\u3053\u308c\u3089\u306e\u5229\u7528\u8005\u306b\u5bfe\u3057\u3066\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5238\u9762\u984d\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3068\u540c\u984d\u3067\u6255\u623b\u3057\u3092\u884c\u3046\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u3092\u6709\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC12\uff09\u3002\u307e\u305f\u3001\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u306f\u3001\u91d1\u92ad\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u306b\u95a2\u3057\u3066\u305d\u306e\u5229\u7528\u8005\u304b\u3089\u6255\u623b\u3057\u306e\u8acb\u6c42\u304c\u3042\u308b\u5834\u5408\u3001\u53d7\u8a17\u8005\u3068\u3057\u3066\u4fe1\u8a17\u8ca1\u7523\u3092\u91d1\u92ad\u3067\u6255\u3044\u623b\u3059\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u3092\u6709\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC13\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7b2c\uff11\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3001\u7b2c\uff12\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u53ca\u3073\u7b2c\uff13\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u91d1\u92ad\u306b\u3088\u308a\u6255\u3044\u623b\u3059\u7fa9\u52d9\u306f\u3001\u91d1\u878d\u8ca0\u50b5\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u5c06\u6765\u4e00\u5b9a\u671f\u65e5\u306b\u4ed6\u306e\u4f01\u696d\u306b\u5bfe\u3057\u73fe\u91d1\u3092\u5f15\u304d\u6e21\u3059\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u300d\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u91d1\u92ad\u50b5\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4fdd\u6709\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u53d6\u5f97\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u53d7\u6e21\u65e5\u306b\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5238\u9762\u984d\u306b\u57fa\u3065\u304f\u4fa1\u984d\u306b\u3088\u308a\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u5f53\u8a72\u5238\u9762\u984d\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3068\u306e\u9593\u306b\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff15\u3001BC24\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u79fb\u8ee2\u6642\u53c8\u306f\u6255\u623b\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u7b2c\u4e09\u8005\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u53c8\u306f\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\u304b\u3089\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u91d1\u92ad\u306b\u3088\u308b\u6255\u623b\u3057\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u53d7\u6e21\u65e5\u306b\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u7b2c\u4e09\u8005\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u91d1\u92ad\u3092\u53d7\u3051\u53d6\u308a\u3001\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u91d1\u92ad\u306e\u53d7\u53d6\u984d\u3068\u306e\u9593\u306b\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff16\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u671f\u672b\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u671f\u672b\u6642\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5238\u9762\u984d\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u63db\u91d1\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u306a\u3044\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff17\u3001BC28\u3001BC29\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u53d7\u6e21\u65e5\u306b\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u6255\u623b\u7fa9\u52d9\u306b\u3064\u3044\u3066\u50b5\u52d9\u984d\u306b\u3088\u308a\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u4fa1\u984d\u306e\u7dcf\u984d\u3068\u5f53\u8a72\u50b5\u52d9\u984d\u3068\u306e\u9593\u306b\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044\uff18\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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text-indent: -15px;\"><strong>\uff16\u3000\u9810\u8a17\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u53c8\u306f\u305d\u306e\u767a\u884c\u3059\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u3092\u884c\u3046\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u8005\uff08\u5408\u308f\u305b\u3066\u300c\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u7b49\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5229\u7528\u8005\u3068\u306e\u5408\u610f\u306b\u57fa\u3065\u3044\u3066\u5f53\u8a72\u5229\u7528\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u9810\u8a17\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff09\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u3002\u307e\u305f\u3001\u5f53\u8a72\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u5229\u7528\u8005\u306b\u5bfe\u3059\u308b\u8fd4\u9084\u7fa9\u52d9\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u304413\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u53ca\u3073\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u6255\u623b\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u7b2c 40\uff0d\uff12\u9805\u306b\u5b9a\u3081\u308b\u4e8b\u9805\u306e\u6ce8\u8a18\u3092\u884c\u3046\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u304414\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-bottom: 20px;\">\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3082\u306e\u306f\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u7701\u7565\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u2170\uff09<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306b\u5bfe\u3059\u308b\u53d6\u7d44\u65b9\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u4f53\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306e\u88dc\u8db3\u8aac\u660e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u2171\uff09<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u306a\u304a\u3001\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u6642\u4fa1\u3092\u6ce8\u8a18\u3057\u3066\u3044\u306a\u3044\u91d1\u878d\u5546\u54c1\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u6982\u8981\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u53ca\u3073\u305d\u306e\u7406\u7531\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u2172\uff09<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<\/div>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u304c\u8981\u6c42\u6255\u9810\u91d1\u306b\u985e\u4f3c\u3059\u308b\u6027\u683c\u3092\u6709\u3059\u308b\u8cc7\u7523\u3067\u3042\u308b\u305f\u3081\uff08\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<\/strong>\uff09\u3001\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u91d1\u878d\u5546\u54c1\u57fa\u6e9640\uff0d\uff12\uff08\uff12\uff09\uff09\u3092\u6ce8\u8a18\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u9810\u91d1\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u6e96\u305a\u308b\u3002\u307e\u305f\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u6255\u623b\u7fa9\u52d9\u306f\u3001\u91d1\u92ad\u50b5\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\uff08\u4e0a\u8a18<strong>\uff12\uff08\uff12\uff09<\/strong>\uff09\u3001\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u91d1\u92ad\u50b5\u52d9\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u5f93\u3046\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC45\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u8868\u793a\u79d1\u76ee<\/strong><\/h4>\n<p>\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306f\u3001\u73fe\u91d1\u306b\u985e\u4f3c\u3059\u308b\u6027\u683c\u3068\u8981\u6c42\u6255\u9810\u91d1\u306b\u985e\u4f3c\u3059\u308b\u6027\u683c\u3092\u6709\u3059\u308b\u8cc7\u7523\u3067\u3042\u308b\u304c\u3001\u73fe\u91d1\u53c8\u306f\u9810\u91d1\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u3044\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u3044BC18\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\uff08\u9023\u7d50\uff09\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c15\u6761\u7b2c\uff11\u9805\u306b\u5b9a\u3081\u308b\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u306e\u7bc4\u56f2\u306b\u306f\u542b\u307e\u308c\u305a\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c17\u6761\u7b2c\uff11\u9805\u7b2c12\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u305d\u306e\u4ed6\u300d\u306b\u533a\u5206\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b49\u7b2c19\u6761\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u91cd\u8981\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u533a\u5206\u63b2\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240219\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9\u300dNo.\uff11<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u7b49\u306b\u304a\u3051\u308b\u8cc7\u91d1\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u7b2c\uff11\u53f7\u304b\u3089\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u7528\u8005\u304c\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u9810\u8a17\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u4e0a\u8a18<strong>\uff11<\/strong>\u53c2\u7167\uff09\u3092\u73fe\u91d1\u306b\u542b\u3081\u308b\uff08CF\u4e00\u90e8\u6539\u6b63BC6\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\uff08\u8cc7\u91d1\u6c7a\u6e08\u53d6\u6271\u304415\uff09\u3002<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 15px;\">2019\u5e74\uff15\u6708\u306b\u300c\u60c5\u5831\u901a\u4fe1\u6280\u8853\u306e\u9032\u5c55\u306b\u4f34\u3046\u91d1\u878d\u53d6\u5f15\u306e\u591a\u69d8\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\u5143\u5e74\u6cd5\u5f8b\u7b2c28\u53f7\uff09\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\uff08\u662d\u548c23\u5e74\u6cd5\u5f8b\u7b2c25\u53f7\uff09\u304c\u6539\u6b63\u3055\u308c\u3001\u3044\u308f\u3086\u308b\u6295\u8cc7\u6027ICO\uff08Initial Coin Offering\u3002\u4f01\u696d\u7b49\u304c\u30c8\u30fc\u30af\u30f3\uff08\u96fb\u5b50\u7684\u306a\u8a18\u9332\u30fb\u8a18\u53f7\uff09\u3092\u767a\u884c\u3057\u3066\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u884c\u70ba\u306e\u7dcf\u79f0\uff09\u306f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u898f\u5236\u5bfe\u8c61\u3068\u3055\u308c\u3001\u5404\u7a2e\u898f\u5b9a\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u305f\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/practical_solution\/y2022\/2022-0826.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c 43 \u53f7\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/denshikirokuiten20220826_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d\uff09\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u30012022\u5e74\uff18\u670826\u65e5\u306bASBJ\u3088\u308a\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c43\u53f7\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\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-j.jp\/jp\/practical_solution\/y2022\/2022-0826.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c43\u53f7\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u7b49\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u5546\u696d\u7b49\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u7b2c\uff11\u6761\u7b2c\uff14\u9805\u7b2c17\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u300d\u3092\u767a\u884c\u53c8\u306f\u4fdd\u6709\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff12\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u300d\u3068\u306f\u3001\u91d1\u5546\u696d\u7b49\u5e9c\u4ee4\u7b2c\uff11\u6761\u7b2c\uff14\u9805\u7b2c17\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u6a29\u5229\u3092\u3044\u3044\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b2c\uff12\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u6709\u4fa1\u8a3c\u5238\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u3001\u300c\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u7528\u3044\u3066\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u7684\u4fa1\u5024\u306b\u8868\u793a\u3055\u308c\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff13\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306f\u3001\u5f93\u6765\u306e\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3068\u6a29\u5229\u306e\u5185\u5bb9\u306f\u540c\u4e00\u306e\u305f\u3081\u3001\u300c\u57fa\u672c\u7684\u306b\u300d\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u304427\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u53ca\u3073\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u4e21\u65b9\u5408\u308f\u305b\u3066\u300c\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u300d\u3068\u3044\u3046\uff09\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u3001\u5f93\u6765\u306e\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u305d\u306e\u767a\u884c\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u3092\u8ca0\u50b5\u3001\u682a\u4e3b\u8cc7\u672c\u53c8\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff14\uff5e\uff16\u300128\uff09\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3001\u6255\u8fbc\u91d1\u984d\u304c\u8ca0\u50b5\u3068\u306a\u308b\u306e\u304b\u682a\u4e3b\u8cc7\u672c\u3068\u306a\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306e\u660e\u78ba\u306a\u4f1a\u8a08\u57fa\u6e96\u306f\u5b58\u5728\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u6cd5\u7684\u5f62\u5f0f\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u6255\u8fbc\u91d1\u984d\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u7279\u6bb5\u306e\u5b9a\u3081\u3092\u8a2d\u3051\u305a\u3001\u73fe\u884c\u306e\u5b9f\u52d9\u3092\u53c2\u8003\u306b\u3057\u3066\u5224\u65ad\u3059\u308b\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u304430\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3057\u306a\u3044\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u884c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u308a\u6271\u3063\u3066\u3044\u306a\u3044\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u304429\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u4fdd\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3068\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u5206\u3051\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff17\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u767a\u751f\u53ca\u3073\u6d88\u6ec5\u306e\u8a8d\u8b58<\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u751f\u53ca\u3073\u6d88\u6ec5\u306e\u8a8d\u8b58\u306f\u3001\u5f93\u6765\u306e\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3068\u540c\u69d8\u306b\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b2c\uff17\u9805\u304b\u3089\u7b2c\uff19\u9805\u53ca\u3073\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u58f2\u8cb7\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u7de0\u7d50\u6642\u304b\u3089\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u304c\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u307e\u3067\u306e\u671f\u9593\u304c\u77ed\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u7b2c22\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5951\u7d04\u7de0\u7d50\u6642\u306b\u3001\u8cb7\u624b\u306f\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u767a\u751f\u3092\u8a8d\u8b58\u3057\u3001\u58f2\u624b\u306f\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u6d88\u6ec5\u3092\u8a8d\u8b58\u3059\u308b\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff18\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u671f\u672b\u6642<\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b49\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u7b97\u5b9a\u53ca\u3073\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u307f\u306a\u3057\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u7b2c15\u9805\u304b\u3089\u7b2c22\u9805\u53ca\u3073\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\uff08\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3067\u3042\u308c\u3070\u6642\u4fa1\u8a55\u4fa1\u7b49\uff09\u3092\u884c\u3046\uff08\u96fb\u5b50\u6709\u4fa1\u8a3c\u5238\u53d6\u6271\u3044\uff19\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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