{"id":267874,"date":"2025-02-04T13:50:30","date_gmt":"2025-02-04T04:50:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267874"},"modified":"2025-02-04T13:50:30","modified_gmt":"2025-02-04T04:50:30","slug":"institutional-accounting-report-60","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-60\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u6b21\u3050\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u4e8b\u6848\u306e\u767a\u751f\u306b\u4f34\u3044\u3001\u6ce8\u610f\u559a\u8d77\u3068\u3057\u3066\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u516c\u8868\u3055\u308c\u308b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u6b21\u3050\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u4e8b\u6848\u306e\u767a\u751f\u306b\u4f34\u3044\u3001<br \/>\n\u6ce8\u610f\u559a\u8d77\u3068\u3057\u3066\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/jicpa.or.jp\/specialized_field\/20250203fev.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u898f\u30fb\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff15\u53f7\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20250203ead.html\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u9632\u6b62\u306e\u305f\u3081\u306e\u691c\u8a0e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u304b\u3089\u306e\u5831\u544a \u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n2008\u5e74\uff19\u6708\u306b\u3001\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u9632\u6b62\u306e\u305f\u3081\u306e\u691c\u8a0e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u304b\u3089\u306e\u5831\u544a\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u5f8c\u3001\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u4e8b\u6848\u304c\u76f8\u6b21\u3044\u3067\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u56de\u3001\u4f1a\u54e1\u306b\u5bfe\u3057\u3066\u6539\u3081\u3066\u6ce8\u610f\u559a\u8d77\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u5f53\u8a72\uff31\uff06\uff21\u3092\u66f4\u65b0\u3059\u308b\u5f62\u3067\u3001\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u898f\u5236\u300d\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5211\u4e8b\u7f70\u53c8\u306f\u8ab2\u5fb4\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u3055\u3089\u306b\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u4fe1\u7528\u3092\u50b7\u3064\u3051\u3001\u53c8\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u5168\u4f53\u306e\u4e0d\u540d\u8a89\u3068\u306a\u308b\u3088\u3046\u306a\u884c\u70ba\u300d\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd526\u6761\uff09\u3068\u5224\u65ad\u3055\u308c\u3001\u307e\u305f\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u304f\u3001\u305d\u306e\u696d\u52d9\u4e0a\u53d6\u308a\u6271\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u77e5\u308a\u5f97\u305f\u79d8\u5bc6\u3092\u4ed6\u306b\u6f0f\u3089\u3057\u3001\u53c8\u306f\u76d7\u7528\u3057\u305f\u300d\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd527\u6761\uff09\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u9055\u53cd\u3068\u306a\u308a\u3001\u3055\u3089\u306a\u308b\u51e6\u5206\u7b49\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u4ee5\u5916\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u5f93\u696d\u8005\u3082\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u898f\u5236\u306e\u5bfe\u8c61\u304b\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u9000\u8077\u3057\u305f\u5834\u5408\u53c8\u306f\u76e3\u67fb\u696d\u52d9\u63d0\u4f9b\u5148\u306e\u62c5\u5f53\u3092\u5916\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306a\u306917\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2025\u5e74\uff11\u670816\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff12\u6708\uff13\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u6cd5\u898f\u30fb\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c\uff15\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,487,167,231,289],"tags":[535,503],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 17:53:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267874"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=267874"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267874\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267874"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267874"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}