{"id":267137,"date":"2025-03-19T10:14:05","date_gmt":"2025-03-19T01:14:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267137"},"modified":"2025-03-18T11:55:39","modified_gmt":"2025-03-18T02:55:39","slug":"financial-accounting-article-96","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-96\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c47\u56de\u3011\u300c\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u3092\u8981\u30c1\u30a7\u30c3\u30af\u2460\u300d\uff5e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c47\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u3092\u8981\u30c1\u30a7\u30c3\u30af\u2460\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b47\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u8a02\u6b63\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u8a02\u6b63\u524d\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/contents.xj-storage.jp\/xcontents\/37600\/5d2fe443\/1c38\/40ed\/bf57\/04a30011b6a4\/140120240823575956.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267138 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1.png\" alt=\"\" width=\"1077\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1.png 1077w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1-300x49.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1-1024x167.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1-768x126.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-1-600x98.png 600w\" sizes=\"(max-width: 1077px) 100vw, 1077px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u8a02\u6b63\u5f8c\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/contents.xj-storage.jp\/xcontents\/37600\/5d2fe443\/1c38\/40ed\/bf57\/04a30011b6a4\/140120240823575956.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267139 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2.png\" alt=\"\" width=\"1077\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2.png 1077w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2-300x49.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2-1024x167.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2-768x126.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis47-2-600x98.png 600w\" sizes=\"(max-width: 1077px) 100vw, 1077px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30b1\u30a4\u30d6\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30b1\u30a4\u30d6\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/37600\/5d2fe443\/1c38\/40ed\/bf57\/04a30011b6a4\/140120240823575956.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c30\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff082024\u5e74\uff18\u670824\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012024\u5e74\uff18\u6708\uff18\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30b1\u30a4\u30d6\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/37600\/51843418\/9c3c\/42d8\/addf\/61b6e344c128\/140120240805563082.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c30\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u53ca\u3073\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e<\/a>\u300d\u3092\u516c\u8868\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u958b\u59cb\uff09\u3057\u30012024\u5e74\uff18\u670824\u65e5\u306b\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9593\u9055\u3063\u3066\u3044\u305f\u306e\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b47\uff0d\uff11\u3011<\/span>\u306e\u4e0b\u7dda\u90e8\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u6570\u5b57\u3067\u3059\u3002\u8a02\u6b63\u524d\u304c\u300c\u25b336,648\u300d\u3001\u8a02\u6b63\u5f8c\u304c\u300c\u25b338,648\u300d\u3067\u3057\u305f\u3002\uff18\u3092\uff16\u3068\u898b\u9593\u9055\u3048\u3066\u5165\u529b\u3057\u305f\u3088\u3046\u306b\u3082\u898b\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u305d\u3046\u3060\u3063\u305f\u304b\u3069\u3046\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u3088\u3046\u306a\u5165\u529b\u30df\u30b9\u3067\u306f\u306a\u304f\u3001\u7a0e\u52b9\u679c\u306e\u91d1\u984d\u304c\u5185\u5bb9\u7684\u306b\u4fee\u6b63\u3055\u308c\u305f\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3068\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u91d1\u984d\u306f\u8a02\u6b63\u306e\u524d\u5f8c\u3067\u5909\u5316\u304c\u306a\u3044\u306e\u3067\u3001\u5165\u529b\u30df\u30b9\u3067\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u7a0e\u52b9\u679c\u4fee\u6b63\u5f8c\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u66f4\u65b0\u6f0f\u308c\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u3053\u306e\u30df\u30b9\u306f\u4f5c\u6210\u5f8c\u306b\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3048\u3070\u3059\u3050\u306b\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3068\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u304c\u25b338,116\u306b\u306a\u308c\u3070\u3088\u3044\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u73fe\u5b9f\u306b\u306f\u305d\u3046\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u4ed6\u793e\u3067\u3082\u5168\u304f\u540c\u3058\u5834\u6240\u3067\u307b\u307c\u540c\u3058\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3048\u3070\u898b\u3064\u304b\u3063\u3066\u3044\u305f\u306f\u305a\u3060\u3068\u3044\u3046\u306e\u306f\u3001\u5f8c\u304b\u3089\u8003\u3048\u308c\u3070\u305d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u969b\u306b\u306f\u3053\u306e\u7b87\u6240\u306e\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u304c\u306a\u305c\u304b\u30b9\u30eb\u30fc\u3055\u308c\u3084\u3059\u304f\u3001\u30df\u30b9\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u3068\u3082\u304b\u304f\u3001\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u985e\u4f3c\u4e8b\u4f8b\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u4ed6\u306e\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u53c8\u306f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e\uff12\u3064\u3092\u7d39\u4ecb\u6e08\u307f\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6570\u5b57\u306e\u524d\u306e\u300c\u25b3\u300d\u306e\u3064\u3051\u5fd8\u308c\u3001\u3068\u308a\u5fd8\u308c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-3\/\" target=\"_blank\" rel=\"noopener\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/a><strong>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff13\uff0d\uff11\u3011<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u6570\u5b57\u306e\u524d\u306b\u25b3\u3092\u8a18\u8f09\u3057\u5fd8\u308c\u305f\u30b1\u30fc\u30b9\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u304c\u8cb8\u65b9\u30b5\u30a4\u30c9\uff08\u8868\u793a\u4e0a\u306f\u30de\u30a4\u30ca\u30b9\u5024\uff09\u306b\u767a\u751f\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u25b3\u3092\u8a18\u8f09\u3057\u5fd8\u308c\u305f\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3068\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u306f\u9593\u9055\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3064\u307e\u308a\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u767a\u898b\u53ef\u80fd\u3060\u3063\u305f\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u3059\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;\"><a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c11\u56de\u3011\u300c\u6570\u5b57\u306e\u30b1\u30bf\u8868\u793a\u30df\u30b9\u3092\u898b\u843d\u3068\u3057\u3066\u3044\u306a\u3044\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-14\/\" target=\"_blank\" rel=\"noopener\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/a><strong>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b11\uff0d\uff11\u3011<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8868\u793a\u5358\u4f4d\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306b\u3064\u3044\u3066\u3001\u767e\u4e07\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3059\u3079\u304d\u3068\u3053\u308d\u3092\u5343\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u30df\u30b9\u3067\u3059\u3002\u3053\u308c\u3082\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3068\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u306f\u9593\u9055\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u540c\u3058\u304f\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u767a\u898b\u53ef\u80fd\u306a\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u4e21\u4e8b\u4f8b\u3068\u3082\u3001\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u767a\u898b\u53ef\u80fd\u306a\u30df\u30b9\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u4eca\u56de\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b47\uff0d\uff11\u3011<\/span>\u3068\u5168\u304f\u540c\u3058\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u306d\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff13\uff0d\uff11\u3011<\/span>\u3068<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b11\uff0d\uff11\u3011<\/span>\u306f\u3001\u5b9f\u4f8b\u3092\u3082\u3068\u306b\u3001\u4e00\u822c\u5316\u3057\u305f\u4e8b\u4f8b\u3068\u3057\u3066\u7b46\u8005\u304c\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3057\u305f\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u306b\u3088\u308a\u7d4c\u7406\u4f5c\u696d\u306e\u81ea\u52d5\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u6642\u4ee3\u306b\u3001\u672c\u5f53\u306b\u3053\u306e\u3088\u3046\u306a\u9593\u9055\u3044\u304c\u8d77\u304d\u3066\u3044\u308b\u306e\u304b\u61d0\u7591\u7684\u3060\u3063\u305f\u4eba\u3082\u3044\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u30012024\u5e74\u306b\u767a\u751f\u3057\u305f\u5b9f\u4f8b\u3067\u3042\u308b<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b47\uff0d\uff11\u3011<\/span>\u3092\u898b\u308c\u3070\u3001\u3054\u7d0d\u5f97\u3044\u305f\u3060\u3051\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u540c\u3058\u7b87\u6240\u3067\u540c\u3058\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u7b87\u6240\u3067\u306e\u30df\u30b9\u306e\u9632\u6b62\u30fb\u767a\u898b\u306f\u7c21\u5358\u3067\u306f\u306a\u3044\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u7b87\u6240\u3067\u30df\u30b9\u304c\u8d77\u304d\u3084\u3059\u3044\u3053\u3068\u3092\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u3001\u5f53\u8a72\u7b87\u6240\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u7b87\u6240\u3088\u308a\u3082\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3059\u306a\u308f\u3061\u3001\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3044\u3046\u306e\u3082\u307e\u305f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u9632\u6b62\u30fb\u767a\u898b\u6cd5\u306e\uff11\u3064\u3060\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u306f\u4ed6\u306b\u3082\u3042\u308b<\/strong><\/h4>\n<p>\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u9023\u8f09\u3067\u89e3\u8aac\u3057\u305f\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1<br \/>\n<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff11\uff0d\uff11\u3011<\/span><br \/>\n<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u500b\u5225\uff22\/\uff33\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u304c\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-2\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b\uff12\uff0d\uff11\u3011<\/span><br \/>\n<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c28\u56de\u3011\u300c\u307e\u305f\u3057\u3066\u3082\u300c\u500b\u5225B\/S\u306e\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3067\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-31\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c28\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b28\uff0d\uff11\u3011<\/span><\/li>\n<li>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca<br \/>\n<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c42\u56de\u3011\u300c\u9023\u7d50PL\u3067\u3088\u304f\u8d77\u3053\u308b\u5358\u7d14\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-44\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c42\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b42\uff0d\uff11\u3011<\/span>\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b42\uff0d\uff12\u3011<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u7b87\u6240\u304c\u76f2\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u7406\u7531\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u56de\u306e\u89e3\u8aac\u3067\u8ff0\u3079\u307e\u3057\u305f\u306e\u3067\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u5fa9\u7fd2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u8d77\u304d\u3066\u3044\u308b\u7b87\u6240\u3067\u3059\u3002\u4f5c\u6210\u6642\u3084\u78ba\u8a8d\u6642\u306b\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3057\u3066\u3001\u9593\u9055\u3044\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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>\u3055\u3066\u3001\u4eca\u56de\u6ce8\u76ee\u3057\u3066\u307b\u3057\u3044\u306e\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u5185\u5bb9\u3084\u539f\u56e0\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u304c\u767a\u751f\u3057\u305f\u5834\u6240\u3067\u3059\u3002\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u3069\u306e\u7b87\u6240\u3067\u767a\u751f\u3057\u305f\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u4f5c\u6210\u4f5c\u696d\u3067\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u5834\u6240\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u9023\u8f09\u306e\u65e2\u51fa\u4e8b\u4f8b\u3082\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\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":[178,488,167,182,290,232],"tags":[611,373],"backnumber":[2375],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 02:08:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267137"}],"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=267137"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267137\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267137"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267137"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}