{"id":269347,"date":"2025-07-10T10:14:09","date_gmt":"2025-07-10T01:14:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269347"},"modified":"2025-07-09T16:52:00","modified_gmt":"2025-07-09T07:52:00","slug":"accounting-article-221","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-221\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff16\u6708\u3011"},"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: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102025\u5e74\uff16\u6708\u3011<\/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>2025\u5e74\uff16\u6708\uff11\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\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<\/p>\n<p>\u306a\u304a\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff14\u6708\u3011\u671f\u672b\u6c7a\u7b97\uff082025\u5e74\uff13\u670831\u65e5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-217\/\" target=\"_blank\" rel=\"noopener\">\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff14\u6708\u3011\u671f\u672b\u6c7a\u7b97\uff082025\u5e74\uff13\u670831\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c18\u53f7\u300c\u88dc\u52a9\u91d1\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u88dc\u52a9\u91d1\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u7814\u7a76\u3057\u305f\u3082\u306e\u3002\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u88dc\u52a9\u91d1\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868\uff5e\u53ce\u76ca\u3084\u8cc7\u7523\u306b\u95a2\u3059\u308b\u88dc\u52a9\u91d1\u7b49\u306b\u4fc2\u308b\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u7b49\u306b\u8a00\u53ca\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-233\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u88dc\u52a9\u91d1\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868\uff5e\u53ce\u76ca\u3084\u8cc7\u7523\u306b\u95a2\u3059\u308b\u88dc\u52a9\u91d1\u7b49\u306b\u4fc2\u308b\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u7b49\u306b\u8a00\u53ca\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u958b\u793a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u5e03\u30fb\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\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\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u6539\u6b63\u79fb\u7ba1\u6307\u91dd\u7b2c\uff19\u53f7\uff09\u3001\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u7b49\u306e\u4fee\u6b63\u3092\u516c\u8868\u3057\u305f\u3053\u3068\u7b49\u3092\u53d7\u3051\u305f\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2025\u5e74\uff17\u6708\uff17\u65e5\u307e\u3067\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u4fee\u6b63\u3092\u53d7\u3051\u305f\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30ea\u30fc\u30b9\u306e\u501f\u624b\u30fb\u8cb8\u624b\u306e\u5b9a\u7fa9\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u5408\u308f\u305b\u3066\u6539\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-231\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u4fee\u6b63\u3092\u53d7\u3051\u305f\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30ea\u30fc\u30b9\u306e\u501f\u624b\u30fb\u8cb8\u624b\u306e\u5b9a\u7fa9\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u5408\u308f\u305b\u3066\u6539\u6b63\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u300c\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u8ca1\u7523\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\uff08\u5185\u95a3\u5e9c\u4ee4\u7b2c62\u53f7\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u7b49\u3092\u53d7\u3051\u305f\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u8ca1\u7523\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u516c\u8868\u3092\u53d7\u3051\u3001\u65b0\u305f\u306a\u6ce8\u8a18\u4e8b\u9805\u7b49\u3092\u898f\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-232\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u8ca1\u7523\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u898f\u5247\u300d\u7b49\u306e\u6539\u6b63\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u516c\u8868\u3092\u53d7\u3051\u3001\u65b0\u305f\u306a\u6ce8\u8a18\u4e8b\u9805\u7b49\u3092\u898f\u5b9a\uff5e<\/a>\u300d<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; margin-bottom: 3px;\"><strong>\u2460\u3000\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8300\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u502b\u7406\u898f\u5247\u6539\u6b63\u306b\u4f34\u3046\u8a18\u8f09\u306e\u5909\u66f4\u306a\u3069\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u6539\u6b63\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-267\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u76e3\u67fb\u30c4\u30fc\u30eb\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u3092\u6539\u6b63<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u6b63<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u6539\u6b63\u306a\u3069\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u6539\u6b63\u7b49\u884c\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-268\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u6539\u6b63\u7b49\u884c\u3046\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><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<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u696d\u52d9\u53ca\u3073\u95a2\u9023\u696d\u52d9\u306b\u95a2\u3057\u3066\u6539\u6b63\u3059\u308b\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b IESBA\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u696d\u52d9\u306e\u502b\u7406\u898f\u7a0b\u6539\u8a02\u3092\u53d7\u3051\u3001JICPA\u304c\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u4e88\u5b9a\u306e\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-269\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b IESBA\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u696d\u52d9\u306e\u502b\u7406\u898f\u7a0b\u6539\u8a02\u3092\u53d7\u3051\u3001JICPA\u304c\u5b9a\u671f\u7dcf\u4f1a\u306b\u4ed8\u8b70\u4e88\u5b9a\u306e\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868<\/a>\u300d<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; margin-bottom: 3px;\"><strong>\u3007\u3000\u6539\u5b9a\u7248\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a2024\u5e74\uff14\u6708\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u304a\u3051\u308b\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u6539\u6b63\u306a\u3069\u306e\u5404\u7a2e\u5236\u5ea6\u6539\u6b63\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u6539\u6b63\u306a\u3069\u5404\u7a2e\u5236\u5ea6\u6539\u6b63\u3092\u53cd\u6620\u3057\u305f\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\u306e\u6539\u5b9a\u7248\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-266\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u56db\u534a\u671f\u958b\u793a\u5236\u5ea6\u306e\u6539\u6b63\u306a\u3069\u5404\u7a2e\u5236\u5ea6\u6539\u6b63\u3092\u53cd\u6620\u3057\u305f\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\u306e\u6539\u5b9a\u7248\u3092\u516c\u8868<\/a>\u300d<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\u306f8\/14\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\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>2025\u5e74\uff16\u6708\uff11\u65e5\u304b\u3089\uff16\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\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":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[476,475,532,128,159],"backnumber":[2399],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 13:10:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269347"}],"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=269347"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269347\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269347"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269347"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}