{"id":266696,"date":"2024-10-17T10:13:37","date_gmt":"2024-10-17T01:13:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266696"},"modified":"2024-10-16T14:17:06","modified_gmt":"2024-10-16T05:17:06","slug":"accounting-article-202","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-202\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102024\u5e7410\u6708\u3011\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\uff082024\u5e74\uff19\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\u5e7410\u6708\u3011<br \/>\n\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\uff082024\u5e74\uff19\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: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\u3057\u3001\u7b2c\uff12\u56db\u534a\u671f\uff08\u4e2d\u9593\u671f\uff09\u6c7a\u7b97\uff082024\u5e74\uff19\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\uff17\u6708\uff11\u65e5\u304b\u3089\uff19\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\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<\/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\u4f1a\u8a08\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\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\u79fb\u7ba1\u6307\u91dd\u300c\u79fb\u7ba1\u6307\u91dd\u306e\u9069\u7528\u300d\u7b49\uff08\u5185\u5bb9\uff1a\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u306e\u307f\u3092\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u79fb\u7ba1\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 ASBJ\u304b\u3089\u300c\u79fb\u7ba1\u6307\u91dd\u306e\u9069\u7528\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5eJICPA\u516c\u8868\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u3046\u3061\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092ASBJ\u306b\u79fb\u7ba1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-54\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304b\u3089\u300c\u79fb\u7ba1\u6307\u91dd\u306e\u9069\u7528\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5eJICPA\u516c\u8868\u306e\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u3046\u3061\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092ASBJ\u306b\u79fb\u7ba1\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>2024\u5e74\uff19\u670813\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f2027\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\u306e\u9069\u7528\u3067\u3042\u308a\u3001\u65e9\u671f\u9069\u7528\u3068\u3057\u30662025\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\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u7a3f\u3067\u306f\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\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\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><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>\u2163\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\u300c2024\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\uff08\u5185\u5bb9\uff1a\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u65b9\u91dd\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2024\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u3092\u7b56\u5b9a\uff5e\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306b\u4fc2\u308b\u6307\u6458\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u6628\u5e74\u5ea6\u306e\u4e8b\u4f8b\u89e3\u8aac\u96c6\u3082\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-249\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2024\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u3092\u7b56\u5b9a\uff5e\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306b\u4fc2\u308b\u6307\u6458\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u6628\u5e74\u5ea6\u306e\u4e8b\u4f8b\u89e3\u8aac\u96c6\u3082\u516c\u8868\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c2023\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d\uff08\u5185\u5bb9\uff1a\u306e\u308c\u3093\u3092\u542b\u3080\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u4f1a\u8a08\u306b\u4fc2\u308b\u6539\u5584\u52e7\u544a\u4e8b\u9805\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2024\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u3092\u7b56\u5b9a\uff5e\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306b\u4fc2\u308b\u6307\u6458\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u6628\u5e74\u5ea6\u306e\u4e8b\u4f8b\u89e3\u8aac\u96c6\u3082\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-249\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2024\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u3092\u7b56\u5b9a\uff5e\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306b\u4fc2\u308b\u6307\u6458\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u6628\u5e74\u5ea6\u306e\u4e8b\u4f8b\u89e3\u8aac\u96c6\u3082\u516c\u8868\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\uff08\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u3059\u308b\u4e88\u5b9a\u306e\u6539\u6b63\u6848\u306e\u516c\u8868\uff09\u53ca\u3073\u300c\u502b\u7406\u898f\u5247\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\u306e\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u7b49\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u30022024\u5e74\uff17\u670818\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u7b2c58\u56de\u5b9a\u671f\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u300c\u502b\u7406\u898f\u5247\u306e\u4e00\u90e8\u5909\u66f4\u6848\u300d\u304c\u627f\u8a8d\u3055\u308c\u3066\u3044\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u502b\u7406\u898f\u5247\u300d\u53ca\u3073\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u6539\u6b63\uff5e\u79d8\u5bc6\u4fdd\u6301\u306e\u91cd\u8981\u6027\u306e\u9ad8\u307e\u308a\u306b\u4fc2\u308b\u8da3\u65e8\u7406\u89e3\u4fc3\u9032\u306e\u305f\u3081\u3001\u7528\u8a9e\u8868\u73fe\u3092\u4fee\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-250\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u502b\u7406\u898f\u5247\u300d\u53ca\u3073\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u6539\u6b63\uff5e\u79d8\u5bc6\u4fdd\u6301\u306e\u91cd\u8981\u6027\u306e\u9ad8\u307e\u308a\u306b\u4fc2\u308b\u8da3\u65e8\u7406\u89e3\u4fc3\u9032\u306e\u305f\u3081\u3001\u7528\u8a9e\u8868\u73fe\u3092\u4fee\u6b63\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u4e2d\u5c0f\u4e8b\u52d9\u6240\u7b49\u65bd\u7b56\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff19\u53f7\u300c\u7b2c\uff11\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u3092\u542b\u3080\u534a\u671f\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u8868\u793a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\uff08\u5185\u5bb9\uff1a\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u53c2\u8003\u3068\u306a\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\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\u53ca\u3073\u7b2c\uff11\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4fc2\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u516c\u8868\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u6709\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-211\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u53ca\u3073\u7b2c\uff11\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4fc2\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u516c\u8868\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u6709\u7528\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u4e2d\u5c0f\u4e8b\u52d9\u6240\u7b49\u65bd\u7b56\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c10\u53f7\u300c\u7b2c\uff11\u56db\u534a\u671f\u53c8\u306f\u7b2c\uff13\u56db\u534a\u671f\u306e\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u3059\u308b\u8868\u793a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\uff08\u5185\u5bb9\uff1a\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u53c2\u8003\u3068\u306a\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\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\u53ca\u3073\u7b2c\uff11\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4fc2\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u516c\u8868\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u6709\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-211\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u53ca\u3073\u7b2c\uff11\u7a2e\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4fc2\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u516c\u8868\uff5e\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u8868\u793a\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u6709\u7528\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u502b\u7406\u898f\u5247\u3001\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306a\u3069\u306b\u5bfe\u5fdc\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 \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-252\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09\uff08\u5185\u5bb9\uff1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u306b\u3088\u308b\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u691c\u67fb\u3067\u78ba\u8a8d\u3055\u308c\u305f\u6307\u6458\u4e8b\u4f8b\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\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 \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u304c\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09\u300d\u3092\u516c\u8868\uff5e\u65b0\u305f\u306b\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u305f\u6539\u6b63\u502b\u7406\u898f\u5247\u7b49\u3084\u672a\u9069\u7528\u306e\u65b0\u57fa\u6e96\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3092\u63b2\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-254\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u304c\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09\u300d\u3092\u516c\u8868\uff5e\u65b0\u305f\u306b\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u305f\u6539\u6b63\u502b\u7406\u898f\u5247\u7b49\u3084\u672a\u9069\u7528\u306e\u65b0\u57fa\u6e96\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3092\u63b2\u8f09\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2467\u3000\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u4eca\u822c\u306e\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3092\u53d7\u3051\u3066\u3001\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u898b\u76f4\u3057\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\u300c\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u300d\u3092\u516c\u8868\uff5e\u9069\u7528\u6642\u671f\u306b\u3064\u304d\u5404\u5831\u544a\u66f8\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-257\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3001\u300c\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u300d\u3092\u516c\u8868\uff5e\u9069\u7528\u6642\u671f\u306b\u3064\u304d\u5404\u5831\u544a\u66f8\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2468\u3000\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8260\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8700\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a\u300d\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8700\u5b9f\u52d9\u6307\u91dd\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u53ca\u3073\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a2023\u5e7410\u6708\u306b\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08The International Auditing and Assurance Standards Board\uff1aIAASB\uff09\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u3001IESBA\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u306b\u3088\u308a\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\uff08PIE\uff09\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u958b\u793a\u8981\u6c42\u306b\u4f34\u3046\u72ed\u3044\u7bc4\u56f2\u306e\u6539\u8a02\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 IESBA\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u76e3\u57fa\u5831260\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d\u7b49\u3092\u6539\u6b63\uff5e\u898f\u5b9a\u306e\u8ffd\u52a0\u306b\u4f34\u3044\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u3082\u4fee\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-149\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b IESBA\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u76e3\u57fa\u5831260\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d\u7b49\u3092\u6539\u6b63\uff5e\u898f\u5b9a\u306e\u8ffd\u52a0\u306b\u4f34\u3044\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u3082\u4fee\u6b63\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u5f79\u7b49\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\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\uff08\u5185\u5bb9\uff1a\u502b\u7406\u898f\u5247\u3001\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306a\u3069\u306b\u5bfe\u5fdc\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 \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-252\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6539\u5b9a\u7248\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u5185\u5bb9\uff1a\u502b\u7406\u898f\u5247\u3001\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306a\u3069\u306b\u95a2\u9023\u3057\u3001\u76e3\u67fb\u4eba\u3068\u306e\u9069\u5207\u306a\u9023\u643a\u306b\u3064\u3044\u3066\u8a18\u8f09\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 \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-252\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u53ca\u3073\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5171\u540c\u7814\u7a76\u5831\u544a\u300d\u306e\u6539\u6b63\u3092\u78ba\u5b9a\uff5e\u5408\u308f\u305b\u3066\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3082\u6539\u5b9a\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\u4e3b\u8981\u76e3\u67fb\u696d\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e8b\u4f8b\u7814\u7a76\uff0d\u76e3\u67fb\u306e\u5b9f\u52b9\u6027\u3068\u52b9\u7387\u6027\u306e\u5411\u4e0a\u3092\u76ee\u6307\u3057\u3066\uff0d\uff08\u6700\u7d42\u5831\u544a\uff09\u300d\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u306e\u8ab0\u3082\u304c\u95a2\u308f\u308b\u91cd\u8981\u696d\u52d9\u3092\u5bfe\u8c61\u306b\u3057\u3066\u3001\u305d\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u3001\u696d\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u7559\u610f\u70b9\u3001\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3057\u305f\u5de5\u592b\u4e8b\u4f8b\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 \u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u300c\u4e3b\u8981\u76e3\u67fb\u696d\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e8b\u4f8b\u7814\u7a76\u300d\u306e\u6700\u7d42\u5831\u544a\u3092\u516c\u8868\uff5e\u76e3\u67fb\u5f79\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u6700\u91cd\u8981\u4e8b\u9805\u306f\u6700\u7d42\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u8a18\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-253\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u300c\u4e3b\u8981\u76e3\u67fb\u696d\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e8b\u4f8b\u7814\u7a76\u300d\u306e\u6700\u7d42\u5831\u544a\u3092\u516c\u8868\uff5e\u76e3\u67fb\u5f79\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u6700\u91cd\u8981\u4e8b\u9805\u306f\u6700\u7d42\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u8a18\u8f09\uff5e<\/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=\"margin-left: 15px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\u306e\u5ec3\u6b62\u306b\u5bfe\u5fdc\u3002\u540c\u65e5\u3001JICPA\u304b\u3089\u306f\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\u6848\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-204\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\u306e\u5ec3\u6b62\u306b\u5bfe\u5fdc\u3002\u540c\u65e5\u3001JICPA\u304b\u3089\u306f\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\u6848\u3082\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\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 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\u30012025\u5e74\uff11\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\uff12\u56db\u534a\u671f\uff08\u4e2d\u9593\u671f\uff09\u6c7a\u7b97\uff082024\u5e74\uff19\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\uff17\u6708\uff11\u65e5\u304b\u3089\uff19\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":[316,124,128,503,159],"backnumber":[2333],"series":[737],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:44:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266696"}],"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=266696"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266696\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266696"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266696"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}