{"id":270719,"date":"2025-11-12T16:05:17","date_gmt":"2025-11-12T07:05:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270719"},"modified":"2025-11-12T16:05:17","modified_gmt":"2025-11-12T07:05:17","slug":"financial-accounting-others-report-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-56\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3088\u308a\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3059\u308b\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\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>ASBJ\u3088\u308a\u30d0\u30fc\u30c1\u30e3\u30ebPPA\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3059\u308b<br \/>\n\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<br \/>\n\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\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: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2025\u5e7411\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c47\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\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\/practical_solution\/y2025\/2025-1111.html \" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c47\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\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012025\u5e74\uff13\u670811\u65e5\u304b\u3089<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-55\/\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2025\/2025-0311\/comment.html\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\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\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u975e\u5316\u77f3\u4fa1\u5024\u53d6\u5f15\u306b\u304a\u3044\u3066\u9700\u8981\u5bb6\u306b\u3088\u308b\u975e\u5316\u77f3\u4fa1\u5024\u306e\u8ee2\u58f2\uff08\u5b50\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u4f1a\u793e\u3078\u306e\u878d\u901a\u3092\u9664\u304f\uff09\u304c\u60f3\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u767a\u96fb\u4e8b\u696d\u8005\u304b\u3089\u9700\u8981\u5bb6\u306b\u96fb\u529b\u306e\u53d6\u5f15\u3092\u4f34\u308f\u305a\u306b\u975e\u5316\u77f3\u4fa1\u5024\u3092\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u306e\u3046\u3061\u304a\u304a\u3080\u306d\u6b21\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u3082\u306e\u306b\u9069\u7528\u3059\u308b\uff08\uff12\u9805\uff09\u3002<br \/>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u767a\u96fb\u4e8b\u696d\u8005\u3068\u9700\u8981\u5bb6\u306e\u76f8\u5bfe\u306e\u5951\u7d04\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u9700\u8981\u5bb6\u306f\u3001\u767a\u96fb\u4e8b\u696d\u8005\u3068\u306e\u9593\u3067\u3001\u5951\u7d04\u3067\u6307\u5b9a\u3055\u308c\u305f\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u306e\u767a\u96fb\u91cf\u306b\u5fdc\u3058\u305f\u91cf\u306e\u975e\u5316\u77f3\u4fa1\u5024\u3092\u8cfc\u5165\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u9700\u8981\u5bb6\u306f\u3001\u5f53\u8a72\u975e\u5316\u77f3\u4fa1\u5024\u3092\u8cb7\u3044\u53d6\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\uff08\uff12\u9805\uff09\u306b\u52a0\u3048\u3066\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u975e\u5316\u77f3\u4fa1\u5024\u53d6\u5f15\u306b\u304a\u3044\u3066\u9700\u8981\u5bb6\u306b\u3088\u308b\u975e\u5316\u77f3\u4fa1\u5024\u306e\u8ee2\u58f2\u304c\u60f3\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u8005\u7b49\u304b\u3089\u9700\u8981\u5bb6\u306b\u96fb\u529b\u306e\u53d6\u5f15\u3092\u4f34\u308f\u305a\u306b\u975e\u5316\u77f3\u4fa1\u5024\u3092\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u306e\u3046\u3061\u6b21\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u3082\u306e\u306b\u9069\u7528\u3059\u308b\uff08\uff13\u9805\uff09\u3002<br \/>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u8005\u7b49\u3068\u9700\u8981\u5bb6\u306e\u76f8\u5bfe\u306e\u5951\u7d04\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9700\u8981\u5bb6\u306f\u3001\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u8005\u7b49\u3068\u306e\u9593\u3067\u3001\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u3067\u767a\u96fb\u3092\u884c\u3046\u8005\u306e\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u3092\u5951\u7d04\u3067\u6307\u5b9a\u3057\u3001\u5f53\u8a72\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u306e\u767a\u96fb\u91cf\u306b\u5fdc\u3058\u305f\u91cf\u306e\u975e\u5316\u77f3\u4fa1\u5024\u3092\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u8005\u7b49\u304b\u3089\u8cfc\u5165\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u9700\u8981\u5bb6\u306f\u3001\u5f53\u8a72\u975e\u5316\u77f3\u4fa1\u5024\u3092\u8cb7\u3044\u53d6\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3002<\/p>\n<\/div>\n<p>\u300c\u9700\u8981\u5bb6\u300d\u3068\u306f\u3001\uff12\u9805\u53c8\u306f\uff13\u9805\u306b\u63b2\u3052\u308b\u7279\u5fb4\u3092\u6709\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u8005\u306e\u3046\u3061\u3001\u975e\u5316\u77f3\u4fa1\u5024\u3092\u81ea\u5df1\u4f7f\u7528\u76ee\u7684\u3067\u8cfc\u5165\u3059\u308b\u8005\u3092\u3044\u3046\uff08\uff15\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\uff12\u9805\u53c8\u306f\uff13\u9805\u306b\u63b2\u3052\u308b\u7279\u5fb4\u3092\u6709\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u8005\u304c\u3001\u305d\u306e\u5b50\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u4f1a\u793e\u306b\u878d\u901a\u3059\u308b\u76ee\u7684\u3067\u975e\u5316\u77f3\u4fa1\u5024\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u4f1a\u793e\u304c\u975e\u5316\u77f3\u4fa1\u5024\u3092\u81ea\u5df1\u4f7f\u7528\u76ee\u7684\u3067\u53d6\u5f97\u3059\u308b\u3068\u304d\u306f\u3001\uff12\u9805\u53c8\u306f\uff13\u9805\u306b\u63b2\u3052\u308b\u7279\u5fb4\u3092\u6709\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u8005\u3092\u300c\u9700\u8981\u5bb6\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u5316\u77f3\u4fa1\u5024\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u53ca\u3073\u5bfe\u4fa1\u306e\u652f\u6255\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u7b49<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\uff16\u9805\uff5e\uff18\u9805\uff09\u3002<br \/>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u9700\u8981\u5bb6\u306f\u3001\u975e\u5316\u77f3\u4fa1\u5024\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u3067\u6307\u5b9a\u3055\u308c\u305f\u518d\u751f\u53ef\u80fd\u96fb\u529b\u767a\u96fb\u8a2d\u5099\u306b\u3088\u308b\u767a\u96fb\u304c\u884c\u308f\u308c\u3001\u304b\u3064\u3001\u91d1\u984d\u3092\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b\u6642\u70b9\u306b\u304a\u3044\u3066\u8cbb\u7528\u51e6\u7406\u3092\u884c\u3046\u3002<br \/>\n<strong>\u3000<\/strong>\u9045\u304f\u3068\u3082\u56fd\u306b\u3088\u308b\u96fb\u529b\u91cf\u306e\u8a8d\u5b9a\u6642\u70b9\uff08\uff15\u9805\uff08\uff14\uff09\uff09\u3067\u306f\u3001\u91d1\u984d\u3092\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u9700\u8981\u5bb6\u306b\u751f\u3058\u305f\u5bfe\u4fa1\u306e\u652f\u6255\u7fa9\u52d9\u306b\u4fc2\u308b\u8ca0\u50b5\u306f\u3001\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u65e5\u306b\u767a\u96fb\u4e8b\u696d\u8005\u3078\u5bfe\u4fa1\u3068\u3057\u3066\u91d1\u878d\u8cc7\u7523\u3092\u5f15\u304d\u6e21\u3059\u3053\u3068\u3068\u306a\u308b\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u7b2c\uff15\u9805\u306b\u304a\u3051\u308b\u91d1\u878d\u8ca0\u50b5\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u7fa9\u52d9\u306b\u4fc2\u308b\u8ca0\u50b5\u306f\u3001\u91d1\u878d\u8ca0\u50b5\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u975e\u5316\u77f3\u4fa1\u5024\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306b\u4fc2\u308b\u8cbb\u7528\u306e\u6027\u8cea\u306f\u500b\u3005\u306e\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8a08\u4e0a\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u5404\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u305d\u306e\u6027\u8cea\u304b\u3089\u88fd\u54c1\u306e\u539f\u4fa1\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u88fd\u9020\u539f\u4fa1\u3068\u3059\u308b\u3053\u3068\u306f\u5426\u5b9a\u3055\u308c\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u307b\u304b\u3001\u6c7a\u7b97\u65e5\u5f8c\u306b\u56fd\u306b\u3088\u308b\u96fb\u529b\u91cf\u306e\u8a8d\u5b9a\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u660e\u78ba\u5316\u306e\u30b3\u30e1\u30f3\u30c8\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/virtualppa20251111_03.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8No.\uff16<\/a>\uff09\u3092\u53d7\u3051\u3066\u3001BC29\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; 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