{"id":268196,"date":"2025-03-12T16:40:17","date_gmt":"2025-03-12T07:40:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268196"},"modified":"2025-03-12T16:40:17","modified_gmt":"2025-03-12T07:40:17","slug":"financial-accounting-others-report-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-55\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u300c\u975e\u5316\u77f3\u4fa1\u5024\u306e\u7279\u5b9a\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u304a\u3051\u308b\u9700\u8981\u5bb6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u3044\u308f\u3086\u308b\u201c\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u201d\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\uff5e"},"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>ASBJ\u304c\u300c\u975e\u5316\u77f3\u4fa1\u5024\u306e\u7279\u5b9a\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u304a\u3051\u308b<br \/>\n\u9700\u8981\u5bb6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u3044\u308f\u3086\u308b\u201c\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u201d\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\uff5e<\/strong><\/h5>\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>2025\u5e74\uff13\u670811\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u975e\u5316\u77f3\u4fa1\u5024\u306e\u7279\u5b9a\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u304a\u3051\u308b\u9700\u8981\u5bb6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c70\u53f7\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2025\/2025-0311.html \" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c70\u53f7\u300c\u975e\u5316\u77f3\u4fa1\u5024\u306e\u7279\u5b9a\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u304a\u3051\u308b\u9700\u8981\u5bb6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u3044\u308f\u3086\u308b\u30d0\u30fc\u30c1\u30e3\u30eb\u96fb\u529b\u8cfc\u5165\u5951\u7d04\uff08Virtual Power Purchase Agreement\uff09\uff08\u30d0\u30fc\u30c1\u30e3\u30ebPPA\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3001<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2025\u5e74\uff15\u670830\u65e5\u307e\u3067\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; 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\uff14\u9805\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u7fa9\u52d9\u306b\u4fc2\u308b\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u975e\u5316\u77f3\u4fa1\u5024\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5951\u7d04\u4e0a\u306e\u56fa\u5b9a\u4fa1\u683c\u3068\u5378\u96fb\u529b\u5e02\u5834\u3067\u6c7a\u5b9a\u3055\u308c\u308b\u96fb\u529b\u4fa1\u683c\uff08\u4ee5\u4e0b\u300c\u5378\u96fb\u529b\u5e02\u5834\u4fa1\u683c\u300d\u3068\u3044\u3046\uff09\u306e\u5dee\u984d\u306b\u5951\u7d04\u3067\u6307\u5b9a\u3055\u308c\u305f\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u306e\u767a\u96fb\u306b\u5fdc\u3058\u305f\u96fb\u529b\u91cf\u3092\u4e57\u3058\u3066\u5f97\u305f\u91d1\u984d\u3092\u767a\u96fb\u4e8b\u696d\u8005\u3068\u9700\u8981\u5bb6\u3068\u306e\u9593\u3067\u6c7a\u6e08\u3059\u308b\uff08\u300c\u5dee\u91d1\u6c7a\u6e08\u300d\u3068\u3044\u3046\uff09\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5378\u96fb\u529b\u5e02\u5834\u4fa1\u683c\u304c\u5951\u7d04\u4e0a\u306e\u56fa\u5b9a\u4fa1\u683c\u3092\u4e0a\u56de\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9700\u8981\u5bb6\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u8cbb\u7528\u304b\u3089\u6e1b\u984d\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>20XX\u5e74\uff14\u6708\uff11\u65e5\uff3b2026\u5e74\uff14\u6708\uff11\u65e5\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\uff3d\u4ee5\u5f8c\u6700\u521d\u306b\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<\/p>\n<p>\u305f\u3060\u3057\u3001\u516c\u8868\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044\u306b\u6ce8\u610f\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\uff13\u670811\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u975e\u5316\u77f3\u4fa1\u5024\u306e\u7279\u5b9a\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u304a\u3051\u308b\u9700\u8981\u5bb6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c70\u53f7\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\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":[370,275,178,180,167,231,289],"tags":[594],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 07:46:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268196"}],"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=268196"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268196\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268196"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268196"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}