{"id":266434,"date":"2024-09-12T10:13:49","date_gmt":"2024-09-12T01:13:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266434"},"modified":"2024-09-11T10:46:33","modified_gmt":"2024-09-11T01:46:33","slug":"accounting-article-197","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-197\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102024\u5e74\uff18\u6708\u3011"},"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: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102024\u5e74\uff18\u6708\u3011<\/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: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2024\u5e74\uff18\u6708\uff11\u65e5\u304b\u3089\uff18\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u958b\u793a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\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\u53ca\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\uff08\u5185\u95a3\u5e9c\u4ee4\u7b2c70\u53f7\uff09\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\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 GM\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u53d6\u6271\u3044\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u304c\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u308b\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-212\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b GM\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u53d6\u6271\u3044\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u304c\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u308b<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\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; margin-bottom: 3px;\"><strong>\u2460\u3000\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u7e3e\u7b49\u3092\u8e0f\u307e\u3048\u3001\u7740\u773c\u70b9\u53ca\u3073\u5224\u65ad\u57fa\u6e96\u3092\u65b0\u898f\u8ffd\u52a0\u53c8\u306f\u62e1\u5145\u306a\u3069\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\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u6539\u6b63\uff5e\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u7e3e\u7b49\u3092\u8e0f\u307e\u3048\u3001\u7740\u773c\u70b9\u53ca\u3073\u5224\u65ad\u57fa\u6e96\u3092\u65b0\u898f\u8ffd\u52a0\u53c8\u306f\u62e1\u5145\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-255\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u6539\u6b63\uff5e\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u7e3e\u7b49\u3092\u8e0f\u307e\u3048\u3001\u7740\u773c\u70b9\u53ca\u3073\u5224\u65ad\u57fa\u6e96\u3092\u65b0\u898f\u8ffd\u52a0\u53c8\u306f\u62e1\u5145\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u59d4\u54e1\u4f1a\u7814\u7a76\u6587\u66f8\u7b2c11\u53f7\u300c\u76e3\u67fb\u306b\u304a\u3051\u308b\uff21\uff29\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u7814\u7a76\u6587\u66f8\u300d\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u306b\u304a\u3044\u3066\u5229\u7528\u3055\u308c\u308b\uff21\uff29\u306b\u95a2\u3059\u308b\u7406\u89e3\u3092\u66f4\u65b0\u3057\u3001\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u53ca\u3073\u8ab2\u984c\u306b\u3064\u3044\u3066\u6539\u3081\u3066\u6574\u7406\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\u76e3\u67fb\u306b\u304a\u3051\u308b\uff21\uff29\u5229\u7528\u306e\u7814\u7a76\u6587\u66f8\u3092\u516c\u8868\uff5e\uff21\uff29\u304c\u4f1a\u8a08\u58eb\u306e\u696d\u52d9\u53ca\u3073\u5f79\u5272\u306b\u3082\u305f\u3089\u3059\u5909\u5316\u3078\u306e\u5c55\u671b\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-256\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u67fb\u306b\u304a\u3051\u308b\uff21\uff29\u5229\u7528\u306e\u7814\u7a76\u6587\u66f8\u3092\u516c\u8868\uff5e\uff21\uff29\u304c\u4f1a\u8a08\u58eb\u306e\u696d\u52d9\u53ca\u3073\u5f79\u5272\u306b\u3082\u305f\u3089\u3059\u5909\u5316\u3078\u306e\u5c55\u671b\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>\u300c\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\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>2024\u5e74\uff18\u6708\uff11\u65e5\u304b\u3089\uff18\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\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":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[511,316,124,128,159],"backnumber":[2328],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 13:15:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266434"}],"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=266434"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266434\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266434"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266434"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}