{"id":271400,"date":"2026-01-15T10:12:17","date_gmt":"2026-01-15T01:12:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271400"},"modified":"2026-01-14T18:38:30","modified_gmt":"2026-01-14T09:38:30","slug":"accounting-article-235","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-235\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e7412\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\u5e7412\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\u5e7412\u6708\uff11\u65e5\u304b\u308912\u670831\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_\">\n\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\u5e7410\u6708\u3011\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\uff082025\u5e74\uff19\u670830\u65e5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-230\/\" 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\u5e7410\u6708\u3011\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\uff082025\u5e74\uff19\u670830\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u958b\u793a\u95a2\u4fc2<\/strong><\/h4>\n<p>\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\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\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\uff09\u7b49\u53ca\u3073\u300c\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\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\u7b2c72\u53f7\uff09\u3092\u53d7\u3051\u305f\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670823\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 \u91d1\u878d\u5e81\u304c\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\u3092\u516c\u8868\uff5e\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u6848\u3092\u53d7\u3051\u6539\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-241\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304c\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\u3092\u516c\u8868\uff5e\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u6848\u3092\u53d7\u3051\u6539\u6b63\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\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\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\u306e\u6539\u6b63\u306a\u3069\u3092\u884c\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670815\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u4fc2\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\u306e\u958b\u59cb\u65e5\u3092\u5909\u66f4\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-279\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u4fc2\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\u306e\u958b\u59cb\u65e5\u3092\u5909\u66f4\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd5000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u516c\u8868\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a2025\u5e7410\u670815\u65e5\u306b\u516c\u8868\u3057\u305f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd5000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306b\u4f34\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670816\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 \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u516c\u8868\u306b\u4f34\u3046\u5909\u66f4\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-280\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u516c\u8868\u306b\u4f34\u3046\u5909\u66f4\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u3001\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u53ca\u3073\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u671f\u4e2d\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\uff09\u7b49\u306e\u516c\u8868\u3092\u53d7\u3051\u305f\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670816\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 \u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u53d7\u3051\u3001\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u7b49\u306e\u6539\u6b63\u6848\u304c\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u308b\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-153\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u53d7\u3051\u3001\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u5b9f\u65bd\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u30ec\u30d3\u30e5\u30fc\u300d\u7b49\u306e\u6539\u6b63\u6848\u304c\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u308b<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff11\u53f7\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u300d\u53ca\u3073\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\u7b2c\uff12\u53f7\u300c\u76e3\u67fb\u696d\u52d9\u306b\u4fc2\u308b\u5be9\u67fb\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a2025\u5e7410\u670815\u65e5\u306b\u516c\u8868\u3057\u305f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd5000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u306b\u4f34\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670816\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 JICPA\u304c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\uff08\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u300d\u53ca\u3073\u300c\u76e3\u67fb\u696d\u52d9\u306b\u4fc2\u308b\u5be9\u67fb\u300d\uff09\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u5bfe\u8c61\u7bc4\u56f2\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u3092\u8ffd\u52a0\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-281\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u5831\u544a\u66f8\uff08\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u300d\u53ca\u3073\u300c\u76e3\u67fb\u696d\u52d9\u306b\u4fc2\u308b\u5be9\u67fb\u300d\uff09\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u5bfe\u8c61\u7bc4\u56f2\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u696d\u52d9\u3092\u8ffd\u52a0\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464\u3000\u502b\u7406\u898f\u5247\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u7b2c\uff11\u53f7\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\uff08\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306e\u4f5c\u696d\u306e\u5229\u7528\u53ca\u3073\u502b\u7406\u898f\u5247\u6539\u6b63\u516c\u958b\u8349\u6848\u306b\u4f34\u3046\u9069\u5408\u4fee\u6b63\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a2025\u5e7410\u670815\u65e5\u306b\u516c\u8868\u3057\u305f\u300c\u502b\u7406\u898f\u5247\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u306b\u4f34\u3046\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\u670816\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 JICPA\u3001\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306e\u4f5c\u696d\u306e\u5229\u7528\u53ca\u3073\u502b\u7406\u898f\u5247\u6539\u6b63\u516c\u958b\u8349\u6848\u306b\u4f34\u3046\u9069\u5408\u4fee\u6b63\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-282\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3001\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306e\u4f5c\u696d\u306e\u5229\u7528\u53ca\u3073\u502b\u7406\u898f\u5247\u6539\u6b63\u516c\u958b\u8349\u6848\u306b\u4f34\u3046\u9069\u5408\u4fee\u6b63\uff5e<\/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\u306f2\/12\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\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\u5e7412\u6708\uff11\u65e5\u304b\u308912\u670831\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":[594,583,159],"backnumber":[2435],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-15 15:15:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271400"}],"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=271400"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271400\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271400"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271400"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}