{"id":267140,"date":"2025-03-27T10:13:37","date_gmt":"2025-03-27T01:13:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267140"},"modified":"2025-03-26T11:01:48","modified_gmt":"2025-03-26T02:01:48","slug":"institutional-accounting-article-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-49\/","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\u7b2c48\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\u2461\u300d\uff5e\u4e8b\u696d\u5831\u544a\u306e\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\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\u7b2c48\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\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e8b\u696d\u5831\u544a\u306e\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\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: -15px;\"><strong>\uff11\u3000\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u3092\u898b\u9593\u9055\u3048\u305f\u304b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u3001\u3053\u3093\u306a\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6570\u5b57\u306e\u5165\u529b\u7b87\u6240\u304c\u4e0a\u4e0b\u9006\u8ee2\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u305f\u306e\u306f\u3001\u4e8b\u696d\u5831\u544a\u306e\u300c\u76f4\u524d\uff13\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u3068\u3044\u3046\u7b87\u6240\u3067\u3059\u3002\u4e8b\u696d\u5831\u544a\u306f\u8a08\u7b97\u66f8\u985e\u306e\u7bc4\u56f2\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u901a\u77e5\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u3001\u8a08\u7b97\u66f8\u985e\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u8aad\u307e\u308c\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u3053\u306e\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u3082<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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-96\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\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\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002\u7279\u306b\u4e8b\u696d\u5831\u544a\u306b\u304a\u3044\u3066\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3057\u3066\u3044\u308b\u7b87\u6240\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u65e9\u901f\u3001\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<div 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\u4f8b48\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u3092\u9006\u306b\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\uff08\u305d\u306e\uff11\uff09\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:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267141 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1.png\" alt=\"\" width=\"1319\" height=\"568\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1.png 1319w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1-1024x441.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1-768x331.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-1-600x258.png 600w\" sizes=\"(max-width: 1319px) 100vw, 1319px\" \/><\/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\u30bd\u30eb\u30af\u30b7\u30fc\u30ba\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30bd\u30eb\u30af\u30b7\u30fc\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.solxyz.co.jp\/documents\/20240304kabunushi_shoshu.pdf\">\u7b2c44\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5<\/a>\u300d\uff082024\u5e74\uff13\u670812\u65e5\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u958b\u59cb\u65e52024\u5e74\uff13\u6708\uff16\u65e5\uff09\u53ca\u3073\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30bd\u30eb\u30af\u30b7\u30fc\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.solxyz.co.jp\/documents\/20240319kabunushi_shoshu_teisei.pdf\">\u300c\u7b2c44\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff082024\u5e74\uff13\u670819\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012024\u5e74\uff13\u6708\uff16\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c\u7b2c44\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u3092\u516c\u8868\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u958b\u59cb\uff09\u3057\u30012024\u5e74\uff13\u670819\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\u4f8b48\uff0d\uff11\u3011<\/span>\u306e\u8d64\u67a0\u90e8\u5206\u3067\u3001\u4e8b\u696d\u5831\u544a\u306e\u300c\u76f4\u524d\uff13\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u3068\u3044\u3046\u8868\u4e2d\u306e\u3001\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u3067\u3059\u3002\u91d1\u984d\u306e\u8a18\u8f09\u6b04\u3092\u9006\u306b\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u307f\u3089\u308c\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u300c\u7dcf\u8cc7\u7523\u300d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u304c\uff11\u6587\u5b57\u9055\u3044\u3067\u3001\u304b\u3064\u300c\u7dcf\u300d\u3068\u300c\u7d14\u300d\u306e\u5b57\u304c\u4f3c\u3066\u3044\u308b\u305f\u3081\u3001\u5165\u529b\u6642\u306b\u6b04\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30df\u30b9\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u306a\u304c\u3089\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u306b\u8ee2\u8a18\u3057\u305f\u5834\u5408\u306b\u8d77\u3053\u308a\u3084\u3059\u3044\u3088\u3046\u306a\u6c17\u304c\u3057\u307e\u3059\u3002\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cb8\u65b9\u3067\u306f\u3001\u7d14\u8cc7\u7523\u5408\u8a08\u6b04\u304c\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u5408\u8a08\u6b04\uff08\u7dcf\u8cc7\u7523\u5408\u8a08\u3068\u540c\u984d\uff09\u306e\u4e0a\u306b\u8868\u793a\u3055\u308c\u308b\u4e00\u65b9\u3001\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u3067\u306f\u7dcf\u8cc7\u7523\u304c\u7d14\u8cc7\u7523\u306e\u4e0a\u306b\u8a2d\u3051\u3066\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4e0a\u4e0b\u306e\u9806\u5e8f\u3092\u9006\u306b\u3057\u3066\u8ee2\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u3044\u304b\u306b\u3082\u30df\u30b9\u304c\u8d77\u3053\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u4ed6\u793e\u3067\u3082\u5168\u304f\u540c\u3058\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<div 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\u4f8b48\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u3092\u9006\u306b\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\uff08\u305d\u306e\uff12\uff09\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\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>\u4e8b\u696d\u5831\u544a\u306e\u300c\u5f53\u793e\u306e\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u3067\u3001\u904e\u5e74\u5ea6\u306e\u300c\u7dcf\u8cc7\u7523\u300d\u306e\u91d1\u984d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u306e\u91d1\u984d\u3092\u9006\u306b\u8a18\u8f09\u3057\u3066\u3044\u305f\u30df\u30b9\uff08\u56f3\u8868\u306f\u7701\u7565\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u53c2\u7167\u8cc7\u6599\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30ab\u30af\u30e4\u30b9\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30ab\u30af\u30e4\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7686\/ir_material\/143555\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u62db\u96c6\u901a\u77e5\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff082020\u5e74\uff16\u670826\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012020\u5e74\uff16\u670810\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c\u7b2c38\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u3092\u516c\u8868\u3057\u30012020\u5e74\uff16\u670826\u65e5\u306b\u5f53\u8a72\u8aa4\u8a18\u8f09\u306e\u8a02\u6b63\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u671f\u53ca\u3073\u76f4\u524d\uff13\u4e8b\u696d\u5e74\u5ea6\u306e\u5358\u4f53\u306e\u4e3b\u306a\u8ca1\u52d9\u6570\u5024\u3092\u8a18\u8f09\u3057\u305f\u8868\u3067\u3001\uff11\u756a\u5de6\u306e\u6700\u3082\u53e4\u3044\u5e74\u5ea6\u306e\u5217\u3067\u3053\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002\u4e0a\u5834\u5f8c\u521d\u3081\u3066\u8fce\u3048\u305f\u6c7a\u7b97\u671f\u3060\u3063\u305f\u3053\u3068\u3082\u95a2\u4fc2\u3057\u3066\u3044\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u591a\u767a\u7b87\u6240<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u4f55\u5e74\u304b\u304a\u304d\u306b\u767a\u751f\u3059\u308b\u306e\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u958b\u793a\u524d\u306b\u843d\u3061\u7740\u3044\u3066\u78ba\u8a8d\u3059\u308c\u3070\u3001\u767a\u898b\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b48\uff0d\uff11\u3011<\/span>\u304b\u3089\u3001\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u884c\u3060\u3051\u3092\u629c\u304d\u51fa\u3057\u3066\u307f\u307e\u3057\u305f\u306e\u3067\u3001\u304a\u304b\u3057\u306a\u3068\u3053\u308d\u306b\u6c17\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\u3001\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.solxyz.co.jp\/documents\/20240304kabunushi_shoshu.pdf#page=30\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267142 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2.png\" alt=\"\" width=\"1383\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2.png 1383w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2-300x19.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2-1024x65.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2-768x49.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-2-600x38.png 600w\" sizes=\"(max-width: 1383px) 100vw, 1383px\" \/><\/a><\/p>\n<p>\u6570\u5b57\u306e\u63a8\u79fb\u306b\u9055\u548c\u611f\u304c\u3042\u308a\u307e\u3059\u306d\u3002\u53f3\u7aef\u306e\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u3001\u5165\u529b\u30df\u30b9\u306b\u6c17\u304c\u3064\u304f\u3053\u3068\u306f\u3067\u304d\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3068\u306f\u3044\u3048\u5b9f\u52d9\u3067\u306f\u3001\u300c\u9593\u9055\u3044\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3088\u300d\u3068\u8a00\u308f\u308c\u3066\u78ba\u8a8d\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u898b\u3064\u3051\u308b\u306e\u306f\u7c21\u5358\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u8003\u3048\u308b\u3068\u3001\u3084\u306f\u308a\u3001\u300c\u3053\u306e\u5834\u6240\u306f\u30df\u30b9\u304c\u591a\u767a\u3057\u3066\u3044\u308b\u304b\u3089\u6c17\u3092\u3064\u3051\u306d\u3070\u300d\u3068\u3044\u3046\u5fc3\u69cb\u3048\u3092\u6301\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u306e\u8868\u3067\u306f\u30df\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u3082\u3046\uff11\u3064\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div 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\u4f8b48\uff0d\uff13\u3011<\/strong><\/span><br \/>\n<strong>\u767e\u4e07\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3059\u3079\u304d\u91d1\u984d\u3092\u5343\u5186\u5358\u4f4d\u3067\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u30df\u30b9\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/ssl4.eir-parts.net\/doc\/9850\/announcement1\/80083\/00.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267143 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3.png\" alt=\"\" width=\"1499\" height=\"582\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3.png 1499w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3-1024x398.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3-768x298.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-3-600x233.png 600w\" sizes=\"(max-width: 1499px) 100vw, 1499px\" \/><\/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\u30b0\u30eb\u30e1\u6775\u5c4b\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30b0\u30eb\u30e1\u6775\u5c4b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9850\/announcement1\/80083\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c56\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\u306e\u4e00\u90e8\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\uff082022\u5e74\uff16\u6708\uff17\u65e5\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u4f1a\u793e\u306f\u30012022\u5e74\uff16\u6708\uff13\u65e5\u306b\u672c\u4e8b\u4f8b\u3092\u542b\u3080\u300c\u7b2c56\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u62db\u96c6\u3054\u901a\u77e5\u300d\uff082022\u5e74\uff16\u6708\uff17\u65e5\u4ed8\uff09\u3092\u516c\u8868\u3057\u30012022\u5e74\uff16\u6708\uff17\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\u7b2c56\u671f\u306e\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u91d1\u984d\u3067\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\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3082\u843d\u3061\u7740\u3044\u3066\u6570\u5b57\u3092\u8aad\u3081\u3070\u3001\u6c17\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u3067\u3059\u3002<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b48\uff0d\uff13\u3011<\/span>\u304b\u3089\u7b2c56\u671f\u306e\u58f2\u4e0a\u9ad8\u3001\u7d4c\u5e38\u640d\u5931\u53ca\u3073\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u90e8\u5206\u3092\u629c\u304d\u51fa\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/ssl4.eir-parts.net\/doc\/9850\/announcement1\/80083\/00.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267144\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-4.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-4.png 242w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/keisan-mis48-4-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<p>\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u91d1\u984d\u304c\u58f2\u4e0a\u9ad8\u3088\u308a\u5927\u304d\u3044\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u5e38\u8b58\u7684\u306b\u8003\u3048\u3066\u7570\u5e38\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306b\u9650\u3089\u305a\u3001\u4e00\u822c\u8ad6\u3068\u3057\u3066\u3001\u6570\u5b57\u3092\u8a18\u53f7\u3067\u306f\u306a\u304f\u4f1a\u793e\u306e\u696d\u7e3e\u3068\u3057\u3066\u8aad\u3093\u3067\u3044\u308c\u3070\u6c17\u304c\u3064\u304f\u306e\u3067\u3059\u304c\u3001\u4f5c\u696d\u306b\u6ca1\u982d\u3057\u3066\u3044\u308b\u4f5c\u6210\u62c5\u5f53\u8005\u306f\u898b\u9003\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u4eba\u306b\u305d\u3046\u3057\u305f\u78ba\u8a8d\u3092\u671f\u5f85\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6700\u3082\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u7b87\u6240\u306f\u3053\u3053<\/strong><\/h4>\n<p>\u4e8b\u696d\u5831\u544a\u306b\u306f\u3001\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u8d77\u304d\u3066\u3044\u308b\u7b87\u6240\u304c\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u6700\u3082\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u7b87\u6240\u306f\u3001\u3059\u3067\u306b\u3053\u306e\u9023\u8f09\u3067\u89e3\u8aac\u6e08\u307f\u3067\u3059\u3002\u6b21\u306e\u7b87\u6240\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u591a\u767a\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>\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306e\u4e00\u89a7\u8868<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\u7b2c45\u56de\u3011\u300c\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306e\u4e00\u89a7\u8868\u306e\u8aa4\u8a18\u8f09\u691c\u51fa\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-47\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c45\u56de\u3011<\/a>\u306e<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b45\uff0d\uff11\u3011<\/span><\/li>\n<\/ul>\n<\/div>\n<p><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\u7b2c45\u56de\u3011\u300c\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306e\u4e00\u89a7\u8868\u306e\u8aa4\u8a18\u8f09\u691c\u51fa\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-47\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c45\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u4e8b\u4f8b\u306f\u3001\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u306e\u4e00\u89a7\u8868\u3067\u8d77\u304d\u3066\u3044\u308b\u30df\u30b9\u4e8b\u4f8b\u306e\uff11\u3064\u306b\u3059\u304e\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u306f\u3001\u5916\u90e8\u304b\u3089\u306f\u30df\u30b9\u306e\u539f\u56e0\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3082\u542b\u3081\u3066\u591a\u6570\u306e\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u5341\u5206\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><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>\u4e8b\u696d\u5831\u544a\u306e\u300c\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u72b6\u6cc1\u300d\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u8d77\u304d\u3066\u3044\u308b\u7b87\u6240\u3067\u3059\u3002\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u306a\u304c\u3089\u6570\u5b57\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u9055\u548c\u611f\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>\u4eca\u56de\u3082\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\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\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002\u7279\u306b\u4e8b\u696d\u5831\u544a\u306b\u304a\u3044\u3066\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3057\u3066\u3044\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":[611,159],"backnumber":[2376],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-30 23:45:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267140"}],"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=267140"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267140\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267140"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267140"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}