{"id":265805,"date":"2024-07-04T10:13:36","date_gmt":"2024-07-04T01:13:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265805"},"modified":"2024-07-03T17:04:19","modified_gmt":"2024-07-03T08:04:19","slug":"accounting-article-189","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-189\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c50\u56de\u3011\u300c\u5730\u57df\u3092\u4fef\u77b0\u7684\u306b\u898b\u308b\u652f\u63f4\u6a5f\u95a2\u306e\u679c\u305f\u3059\u5f79\u5272\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c50\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5730\u57df\u3092\u4fef\u77b0\u7684\u306b\u898b\u308b\u652f\u63f4\u6a5f\u95a2\u306e\u679c\u305f\u3059\u5f79\u5272\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u5730\u57df\u306e\u652f\u63f4\u6a5f\u95a2\u306e\u679c\u305f\u3059\u5f79\u5272\u3092\u77e5\u308a\u3001\u652f\u63f4\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7\u306e\u30d2\u30f3\u30c8\u306b\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u5730\u57df\u306e\u652f\u63f4\u6a5f\u95a2\u306e\u679c\u305f\u3059\u5f79\u5272\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"border-bottom: double 3px #333399;\">\u306a\u304f<\/span>\u3001\u652f\u63f4\u6a5f\u95a2\u306b\u306f<span style=\"border-bottom: double 3px #b22222;\">\u3042\u308b<\/span>\u7b2c\u4e09\u8005\u306a\u3089\u3067\u306f\u306e\u5f37\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002<!--more--><\/p>\n<p>\u305d\u308c\u306f\u3001\u7b2c\u4e00\u306b\u3001\u4f01\u696d\u3092\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3067\u4fef\u77b0\u7684\u306b\u6349\u3048\u3089\u308c\u308b\u5f37\u307f\u3067\u3042\u308a\u3001\u591a\u6570\u306e\u5730\u57df\u9867\u5ba2\u3092\u62b1\u3048\u308b\u652f\u63f4\u6a5f\u95a2\u306f\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3084\u8c4a\u5bcc\u306a\u60c5\u5831\u7db2\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u9593\u3001\u5730\u57df\u5185\u306e\u60c5\u5831\u3092\u7e4b\u3052\u308b\u3053\u3068\u304c\u7269\u7406\u7684\u306b\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7b2c\u4e8c\u306b\u3001\u55b6\u696d\u5c55\u958b\u3059\u308b\u5730\u57df\u306e\u7279\u6027\u3092\u6642\u4ee3\u306e\u79fb\u308a\u5909\u308f\u308a\u306e\u4e2d\u3067\u8272\u3005\u306a\u89d2\u5ea6\u304b\u3089\u6349\u3048\u3066\u3044\u308b\u5f37\u307f\u3067\u3042\u308a\u3001\u5730\u57df\u7279\u6027\u3068\u6642\u4ee3\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u7523\u696d\u69cb\u9020\u306e\u3042\u308a\u65b9\u3092\u8003\u3048\u3001\u7523\u696d\u5275\u9020\u306e\u91cd\u8981\u306a\u62c5\u3044\u624b\u3001\u65d7\u632f\u308a\u5f79\u306b\u306a\u308c\u308b\u7d20\u8cea\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u308f\u3070\u3001\u9060\u304f\u304b\u3089\u30e9\u30a4\u30c8\u3067\u8907\u6570\u306e\u5730\u57df\u4f01\u696d\u3092\u7167\u3089\u3057\u3066\u3001\u305d\u306e\u4f01\u696d\u7fa4\u3092\u5927\u304d\u306a\u8996\u70b9\u3067\u5148\u5c0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u7acb\u5834\u306b\u3042\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265806\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1.png\" alt=\"\" width=\"450\" height=\"332\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1.png 1994w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1-300x222.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1-1024x756.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1-768x567.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1-1536x1135.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/ma-mikata50-1-600x443.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" 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style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u2460<\/span>\uff2d\uff06\uff21\u304c\u4f01\u696d\u306e\u6226\u7565\u306e\u4e2d\u306b\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u3053\u306e\uff2d\uff06\uff21\u304c\u6210\u7acb\u3059\u308b\u3053\u3068\u304c\u5c06\u6765\u306e\u305d\u306e\u4f01\u696d\u3084\u5730\u57df\u306b\u3068\u3063\u3066\u306e\u6700\u5584\u3068\u8003\u3048\u3089\u308c\u308b\u304b\u3092\u73fe\u6642\u70b9\u306e\u60c5\u5831\u306b\u57fa\u3065\u304d\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3001<span style=\"color: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u652f\u63f4\u6a5f\u95a2\u306e\u8996\u70b9\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u500b\u3005\u306e\u4f01\u696d\u306b\u5411\u3044\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3057\u3001\u62c5\u5f53\u8005\u3067\u3042\u308c\u3070\u306a\u304a\u3055\u3089\u76ee\u306e\u524d\u306e\u696d\u52d9\u304c\u7b2c\u4e00\u3067\u3059\u3002<br \/>\n\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\uff2d\uff06\uff21\u306e\u5f53\u4e8b\u8005\u3067\u3042\u308b\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306b\u306f\u306a\u304f\u3001\u652f\u63f4\u6a5f\u95a2\u306b\u306f\u3042\u308b\u7b2c\u4e09\u8005\u306a\u3089\u3067\u306f\u306e\u5f37\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515,407,411,402],"backnumber":[2318],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:32:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265805"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=265805"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265805\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265805"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265805"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}