{"id":265960,"date":"2024-07-18T10:13:09","date_gmt":"2024-07-18T01:13:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265960"},"modified":"2024-07-17T14:03:34","modified_gmt":"2024-07-17T05:03:34","slug":"accounting-article-192","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-192\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102024\u5e74\uff17\u6708\u3011\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082024\u5e74\uff16\u670830\u65e5\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #800080;\">\u56db\u534a\u671f<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102024\u5e74\uff17\u6708\u3011<br \/>\n\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082024\u5e74\uff16\u670830\u65e5\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f1a\u8a08\u95a2\u4fc2<\/strong><\/h4>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\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\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u53d7\u3051\u3066\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u3092\u6539\u6b63\" href=\"https:\/\/profession-net.com\/professionjournal\/consolidated-report-4\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u53d7\u3051\u3066\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u3092\u6539\u6b63<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 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\u4ee4\u548c\uff16\u5e74\u5ea6\u4ee5\u964d\u306e\u6709\u5831\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u304c\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u7b49\u306e\u8ab2\u984c\u5bfe\u5fdc\u306b\u3042\u305f\u308a\u53c2\u8003\u3068\u306a\u308b\u958b\u793a\u4f8b\u96c6\u3082\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-57\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ee4\u548c\uff16\u5e74\u5ea6\u4ee5\u964d\u306e\u6709\u5831\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u304c\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u7b49\u306e\u8ab2\u984c\u5bfe\u5fdc\u306b\u3042\u305f\u308a\u53c2\u8003\u3068\u306a\u308b\u958b\u793a\u4f8b\u96c6\u3082\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\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\uff08\u5185\u5bb9\uff1a\u300c\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c46\u53f7\uff09\u3092\u53d7\u3051\u305f\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2024\u5e74\uff17\u670816\u65e5\u307e\u3067\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5eGM\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\u3092\u53d7\u3051\u3066\u898f\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-207\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5eGM\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\u3092\u53d7\u3051\u3066\u898f\u5b9a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u56db\u534a\u671f\u6c7a\u7b97\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u56db\u534a\u671f\u958b\u793a\u306e\u898b\u76f4\u3057\u7b49\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u5185\u5bb9\uff1a\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u304a\u3051\u308b\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6771\u8a3c\u3001\u56db\u534a\u671f\u958b\u793a\u306e\u898b\u76f4\u3057\u7b49\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u7b49\u3092\u4e00\u90e8\u6539\u6b63\uff5e\u65b0\u305f\u306b\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u4f5c\u6210\u57fa\u6e96\u300d\u3092\u898f\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-206\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u6771\u8a3c\u3001\u56db\u534a\u671f\u958b\u793a\u306e\u898b\u76f4\u3057\u7b49\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u7b49\u3092\u4e00\u90e8\u6539\u6b63\uff5e\u65b0\u305f\u306b\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u4f5c\u6210\u57fa\u6e96\u300d\u3092\u898f\u5b9a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u306e\u6539\u6b63\u53ca\u3073\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u60c5\u5831\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306e\u516c\u8868\uff08\u5185\u5bb9\uff1a\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u3092\u6539\u6b63\u3057\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3057\u3066\u516c\u8868\uff5e\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306f\u65b0\u8a2d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-142\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u3092\u6539\u6b63\u3057\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3057\u3066\u516c\u8868\uff5e\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306f\u65b0\u8a2d\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u5185\u5bb9\uff1a\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u3001\uff31\uff06\uff21\u5f62\u5f0f\u306b\u3088\u3063\u3066\u89e3\u8aac\u3059\u308b\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u6587\u4f8b\u53ca\u3073\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-143\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u6587\u4f8b\u53ca\u3073\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u76e3\u67fb\u6cd5\u4eba\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u306e\u6539\u6b63\u53ca\u3073\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u60c5\u5831\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306e\u516c\u8868\uff08\u5185\u5bb9\uff1a\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u3092\u6539\u6b63\u3057\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3057\u3066\u516c\u8868\uff5e\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306f\u65b0\u8a2d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-142\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u300d\u3092\u6539\u6b63\u3057\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3057\u3066\u516c\u8868\uff5e\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u306f\u65b0\u8a2d\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u5185\u5bb9\uff1a\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u3001\uff31\uff06\uff21\u5f62\u5f0f\u306b\u3088\u3063\u3066\u89e3\u8aac\u3059\u308b\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u6587\u4f8b\u53ca\u3073\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-143\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8\u306e\u6587\u4f8b\u53ca\u3073\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6cd5\u898f\u30fb\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d \u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u4f34\u3063\u3066\u3001\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5c0e\u5165\u3078\u306e\u5bfe\u5fdc\u3084\u5b88\u79d8\u7fa9\u52d9\u6761\u9805\u3092\u4e00\u90e8\u8ffd\u52a0\u3059\u308b\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u3092\u6539\u6b63\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5c0e\u5165\u3078\u306e\u5bfe\u5fdc\u3084\u5b88\u79d8\u7fa9\u52d9\u6761\u9805\u3092\u4e00\u90e8\u8ffd\u52a0\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-245\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u7b49\u306e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u4f8b\u300d\u3092\u6539\u6b63\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u5c0e\u5165\u3078\u306e\u5bfe\u5fdc\u3084\u5b88\u79d8\u7fa9\u52d9\u6761\u9805\u3092\u4e00\u90e8\u8ffd\u52a0\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u8ca1\u52d9\u5831\u544a\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u5831\u916c\u95a2\u9023\u60c5\u5831\uff08\u76e3\u67fb\u5831\u916c\u3001\u975e\u76e3\u67fb\u5831\u916c\u53ca\u3073\u5831\u916c\u4f9d\u5b58\u5ea6\uff09\u306e\u958b\u793a\u306e\u8a18\u8f09\u4f8b\u3092\u8ffd\u52a0\u3059\u308b\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\u3057\u3001\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u8a18\u8f09\u4f8b\u3092\u8ffd\u52a0\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-24\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\u3057\u3001\u5831\u916c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u8a18\u8f09\u4f8b\u3092\u8ffd\u52a0<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u300c\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd2400\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u300d\u53ca\u3073\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd2400\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u306b\u4fc2\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u300d\uff08\u5185\u5bb9\uff1a\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u306e\u5bfe\u8c61\u7bc4\u56f2\u306e\u6574\u7406\u306a\u3069\u3092\u884c\u3046\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3001\u56db\u534a\u671f\u958b\u793a\u898b\u76f4\u3057\u306b\u4f34\u3046\u76e3\u67fb\u4eba\u30ec\u30d3\u30e5\u30fc\u306b\u4fc2\u308b\u610f\u898b\u66f8\u3092\u53d7\u3051\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u300d\u53ca\u3073\u305d\u306e\uff31\uff06\uff21\u3092\u6539\u6b63\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-147\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3001\u56db\u534a\u671f\u958b\u793a\u898b\u76f4\u3057\u306b\u4f34\u3046\u76e3\u67fb\u4eba\u30ec\u30d3\u30e5\u30fc\u306b\u4fc2\u308b\u610f\u898b\u66f8\u3092\u53d7\u3051\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u300d\u53ca\u3073\u305d\u306e\uff31\uff06\uff21\u3092\u6539\u6b63<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u59d4\u54e1\u4f1a\u7814\u7a76\u6587\u66f8\u7b2c10\u53f7\u300c\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3078\u306e\u76e3\u67fb\u4eba\u306e\u5bfe\u5fdc\uff08\u7814\u7a76\u6587\u66f8\uff09\u300d\uff08\u5185\u5bb9\uff1a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3084\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u91cd\u8981\u6027\u306e\u5897\u52a0\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u7814\u7a76\u3057\u305f\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3078\u306e\u76e3\u67fb\u4eba\u306e\u5bfe\u5fdc\u300d\u306b\u4fc2\u308b\u7814\u7a76\u6587\u66f8\u3092\u516c\u8868\uff5e\u88ab\u76e3\u67fb\u4f1a\u793e\u3067\u306e\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u767a\u751f\u6642\u306b\u5fc5\u8981\u3068\u306a\u308b\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u7b49\u3092\u7d39\u4ecb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-247\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3078\u306e\u76e3\u67fb\u4eba\u306e\u5bfe\u5fdc\u300d\u306b\u4fc2\u308b\u7814\u7a76\u6587\u66f8\u3092\u516c\u8868\uff5e\u88ab\u76e3\u67fb\u4f1a\u793e\u3067\u306e\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u767a\u751f\u6642\u306b\u5fc5\u8981\u3068\u306a\u308b\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u7b49\u3092\u7d39\u4ecb\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8300\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8600\u300c\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u306b\u304a\u3051\u308b\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u300d\uff082023\u5e74\uff11\u670812\u65e5\u6539\u6b63\uff09\u3092\u53d7\u3051\u305f\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u306b\u304a\u3051\u308b\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u300d\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u898b\u76f4\u3059\u6539\u6b63\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-248\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u306b\u304a\u3051\u308b\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u300d\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u898b\u76f4\u3059\u6539\u6b63<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u904e\u5e74\u5ea6\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p>\u904e\u5e74\u5ea6\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u3046\u3061\u30012024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\uff08\u65e9\u671f\u9069\u7528\u3092\u542b\u3080\uff09\u3068\u3057\u3066\u3001\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff082022\u5e7410\u670828\u65e5\u3001\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c27\u53f7\uff09\u7b49\uff08\u5185\u5bb9\uff1a\u7a0e\u91d1\u8cbb\u7528\u306e\u8a08\u4e0a\u533a\u5206\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\uff09\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u53c8\u306f\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\uff09\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\u30022024\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\u305f\u3060\u3057\u30012023\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\u3053\u3068\u304c\u3067\u304d\u308b\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\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\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4e00\u90e8\u5185\u5bb9\u3092\u5909\u66f4\u3057\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-28\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\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\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4e00\u90e8\u5185\u5bb9\u3092\u5909\u66f4\u3057\u516c\u8868\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c46\u53f7\u300c\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\u300d\u7b49\uff08\u5185\u5bb9\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\u3002\u88dc\u8db3\u6587\u66f8\u304c\u3042\u308b\u30022024\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\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304b\u3089GM\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\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u70b9\u3067\u4e00\u90e8\u60c5\u5831\u304c\u5165\u624b\u56f0\u96e3\u306a\u5834\u5408\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-52\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304b\u3089GM\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\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u70b9\u3067\u4e00\u90e8\u60c5\u5831\u304c\u5165\u624b\u56f0\u96e3\u306a\u5834\u5408\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f\u30012024\u5e7410\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082024\u5e74\uff16\u670830\u65e5\uff09\u306b\u95a2\u9023\u3059\u308b\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002\u57fa\u672c\u7684\u306b2024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u516c\u958b\u8349\u6848\u53ca\u3073\u9069\u7528\u6642\u671f\u304c\u5c06\u6765\u306e\u3082\u306e\u306f\u3001\u57fa\u672c\u7684\u306b\u8a18\u8f09\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[316,373,128,159],"backnumber":[2320],"series":[737],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 23:48:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265960"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=265960"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265960\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265960"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265960"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}