{"id":272071,"date":"2026-03-19T10:16:31","date_gmt":"2026-03-19T01:16:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272071"},"modified":"2026-03-18T11:54:09","modified_gmt":"2026-03-18T02:54:09","slug":"financial-accounting-article-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-101\/","title":{"rendered":"2026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2164\u3000\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 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href=\"https:\/\/www.fsa.go.jp\/news\/r7\/shouken\/20260220\/20260220.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u53ca\u3073\u7279\u5b9a\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u516c\u5e03\u53ca\u3073\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u53ca\u3073\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4eba\u7684\u8cc7\u672c\u958b\u793a\u306b\u95a2\u3059\u308b\u5236\u5ea6\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u306b\u5411\u3051\u305f\u74b0\u5883\u6574\u5099<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u3078\u306e\u5bfe\u5fdc<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eba\u7684\u8cc7\u672c\u958b\u793a\u306b\u95a2\u3059\u308b\u5236\u5ea6\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u3092\u3088\u308a\u5145\u5b9f\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7b2c\uff11 \u4f01\u696d\u306e\u6982\u6cc1\u300d\u306b\u8a18\u8f09\u3057\u3066\u3044\u305f\u304c\u3001\u300c\u7b2c\uff14 \u63d0\u51fa\u4f1a\u793e\u306e\u72b6\u6cc1\u300d\u306b\u300c\uff15 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margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u4eba\u6750\u6226\u7565\u306b\u95a2\u3059\u308b\u57fa\u672c\u65b9\u91dd\u300d\u306e\u65b0\u8a2d<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u300d\u306e\u958b\u793a\u306e\u62e1\u5145<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u4eba\u6750\u6226\u7565\u306b\u95a2\u3059\u308b\u57fa\u672c\u65b9\u91dd\u300d\u306e\u65b0\u8a2d<\/strong><\/h4>\n<p>\u300c\uff15 \u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u300d\u306b\u304a\u3044\u3066\u3001\u300c\uff08\uff11\uff09\u4eba\u6750\u6226\u7565\u306b\u95a2\u3059\u308b\u57fa\u672c\u65b9\u91dd\u300d\u3068\u3044\u3046\u9805\u76ee\u304c\u65b0\u8a2d\u3055\u308c\u3001\u4ee5\u4e0b\u306e<span style=\"color: #006400;\">\u2460\u2461<\/span>\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0858\uff0d\uff12\uff09\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f\u300c\u7b2c\u4e00\u90e8 \u7b2c\uff14\u3010\u63d0\u51fa\u4f1a\u793e\u306e\u72b6\u6cc1\u3011\u300d\u53ca\u3073\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0839\uff0d\uff12\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u306e\u4eba\u6750\u6226\u7565\u3092\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306b\u95a2\u9023\u4ed8\u3051\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09<span style=\"color: #b22222;\">\uff08\u203b\uff11\u3001\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u306e\u5f93\u696d\u54e1\uff08\u9023\u7d50\u4f1a\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u7279\u6027\u4e0a\u3001\u81e8\u6642\u5f93\u696d\u54e1\u304c\u679c\u305f\u3059\u5f79\u5272\u304c\u91cd\u8981\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u81e8\u6642\u5f93\u696d\u54e1\u3092\u542b\u3080\uff09\u306e\u7d66\u4e0e\uff08\u8cde\u4e0e\u3092\u542b\u3080\uff09\u305d\u306e\u4ed6\u306e\u7d66\u4ed8\u306e\u984d\u53ca\u3073\u5185\u5bb9\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u8a18\u8f09<span style=\"color: #b22222;\">\uff08\u203b\uff13\u3001\uff14\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u4eba\u6750\u6226\u7565\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u3067\u8a18\u8f09\u3059\u308b\u300c\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u300d\u306b\u95a2\u9023\u4ed8\u3051\u3066\u8a18\u8f09\u3059\u308b\u3002\u300c\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u300d\u304c\u9023\u7d50\u4f1a\u793e\u30d9\u30fc\u30b9\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u305f\u3081\u3001\u300c\u4eba\u6750\u6226\u7565\u300d\u306b\u3064\u3044\u3066\u3082\u9023\u7d50\u4f1a\u793e\u30d9\u30fc\u30b9\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u3001\u9023\u7d50\u4f1a\u793e\u3092\u69cb\u6210\u3059\u308b\u500b\u3005\u306e\u4f1a\u793e\u3054\u3068\u306e\u300c\u4eba\u6750\u6226\u7565\u300d\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u3044\u3046\u8da3\u65e8\u3067\u306f\u306a\u3044\uff08\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r7\/shouken\/20260220\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b49\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30b3\u30e1\u30f3\u30c8\u8003\u3048\u65b9\u300d\u3068\u3044\u3046\uff09149\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u4eba\u6750\u6226\u7565\u300d\u306e\u5177\u4f53\u7684\u306a\u5b9a\u7fa9\u306f\u306a\u3044\u304c\u3001\u4e2d\u9577\u671f\u7684\u306b\u4f01\u696d\u4fa1\u5024\u3092\u5411\u4e0a\u3055\u305b\u3066\u3044\u304f\u305f\u3081\u306b\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u4eba\u6750\u6226\u7565\u7b49\u304c\u7acb\u6848\u3055\u308c\u3001\u305d\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u3001\u6295\u8cc7\u5224\u65ad\u306b\u8cc7\u3059\u308b\u60c5\u5831\u958b\u793a\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u8003\u3048\u65b9107\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #006400;\">\u2461<\/span>\u306e\u65b9\u91dd\u306f\u3001\u63d0\u51fa\u4f1a\u793e\u304c\u4e3b\u3068\u3057\u3066\u5b50\u4f1a\u793e\u306e\u7d4c\u55b6\u7ba1\u7406\u3092\u884c\u3046\u4f1a\u793e\uff08\u7d14\u7c8b\u6301\u682a\u4f1a\u793e\u306a\u3069\uff09\u5426\u304b\u3067\u4ee5\u4e0b\u306b\u9650\u5b9a\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0858\uff0d\uff12\uff09\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u5f93\u696d\u54e1\u7d66\u4e0e\u7b49\u306e\u984d\u53ca\u3073\u5185\u5bb9\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3068\u3057\u3066\u5177\u4f53\u7684\u306a\u6307\u6a19\u7b49\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u6295\u8cc7\u60c5\u5831\u3068\u3057\u3066\u306e\u6709\u7528\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5f53\u8a72\u6307\u6a19\u306b\u3064\u3044\u3066\u8ffd\u52a0\u7684\u306b\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u8003\u3048\u65b9150\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\"><span style=\"color: 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margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u6700\u5927\u4eba\u54e1\u4f1a\u793e\u306e\u6c7a\u7b97\u672b\u65e5\u304c\u63d0\u51fa\u4f1a\u793e\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u6700\u5927\u4eba\u54e1\u4f1a\u793e\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u304b\u3001\u6700\u5927\u4eba\u54e1\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u4f01\u696d\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u96c6\u8a08\u306e\u5bb9\u6613\u3055\u7b49\u3092\u52d8\u6848\u3057\u3001\u9069\u5207\u306a\u65b9\u6cd5\u306b\u3088\u308a\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u6c7a\u7b97\u65e5\u304c\u63d0\u51fa\u4f1a\u793e\u3068\u7570\u306a\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u5f93\u696d\u54e1\u6570\u306e\u96c6\u8a08\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u6570\u3092\u5408\u7b97\u3057\u3066\u3044\u308b\u4f8b\u3082\u3042\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u8003\u3048\u65b9171\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u3011\u306e\u8a18\u8f09\u7b87\u6240<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272072\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1.png\" alt=\"\" width=\"1752\" height=\"912\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1.png 1752w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1-300x156.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1-1024x533.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1-768x400.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1-1536x800.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui2-1-600x312.png 600w\" sizes=\"(max-width: 1752px) 100vw, 1752px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2026\u5e74\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u306b\u5411\u3051\u305f\u74b0\u5883\u6574\u5099<\/strong><\/h4>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08SSBJ\u57fa\u6e96\uff09\u306e\u9069\u7528\u958b\u59cb\u306b\u5411\u3051\u3066\u6574\u5099\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u53ca\u3073\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>SSBJ\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u53ca\u3073\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u958b\u793a\u5e9c\u4ee419\u306e\uff19\u2460\u2463\u2464\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u25c6<\/span>\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u3067\u5e73\u5747\u6642\u4fa1\u7dcf\u984d\uff13\u5146\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u30fb\u30fb\u30fb2027\u5e74\uff13\u6708\u671f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u25c6<\/span>\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u3067\u5e73\u5747\u6642\u4fa1\u7dcf\u984d\uff11\u5146\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u30fb\u30fb\u30fb2028\u5e74\uff13\u6708\u671f<\/p>\n<\/div>\n\u306a\u304a\u30012026\u5e74\uff11\u6708\uff18\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u5831\u544a\u3067\u306f\u3001\u5e73\u5747\u6642\u4fa1\u7dcf\u984d\uff11\u5146\u5186\u672a\u6e80\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u30012029\u5e74\uff13\u6708\u671f\u304b\u3089\u9069\u7528\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/tosin\/20260108.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u5831\u544a\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5e73\u5747\u6642\u4fa1\u7dcf\u984d<\/strong><\/h4>\n<p>\u5e73\u5747\u6642\u4fa1\u7dcf\u984d\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u305d\u306e\u524d\uff14\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u7dcf\u984d\u306e\u5e73\u5747\u5024\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\uff08\u958b\u793a\u5e9c\u4ee419\u306e\uff19\u2462\uff09\u3002\u4f8b\u3048\u3070\u30012027\u5e74\uff13\u6708\u671f\u306e\u4f01\u696d\u3067\u3042\u308c\u3070\u30012022\u5e74\uff13\u6708\u672b\u30012023\u5e74\uff13\u6708\u672b\u30012024\u5e74\uff13\u6708\u672b\u30012025\u5e74\uff13\u6708\u672b\u30012026\u5e74\uff13\u6708\u672b\u306e\u6642\u4fa1\u7dcf\u984d\u306e\u5e73\u5747\u5024\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306f\u3001\u300c\u7b2c\uff11 \u4f01\u696d\u306e\u6982\u6cc1\u3000\uff11 \u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u7b49\u306e\u63a8\u79fb\u300d\u306b\u304a\u3044\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u524d\uff15\u4e8b\u696d\u5e74\u5ea6\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u7dcf\u984d\u53ca\u3073\u5e73\u5747\u6642\u4fa1\u7dcf\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0825\uff09h\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff08\uff15\uff09a\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u3010\u7b2c\uff13\u56de\u3011\u3067\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<span id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2165\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u4f1a\u8a08\u898f\u5247<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u4f1a\u8a08\u898f\u5247\u306b\u3064\u3044\u3066\u3001\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u3092\u9032\u3081\u308b\u305f\u3081\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3088\u308a2023\u5e7412\u6708\uff15\u65e5\u306b\u300c\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u300d\u304c\u5ec3\u6b62\u3055\u308c\u3001\u300c\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u4f1a\u8a08\u898f\u5247\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/keizaihousei\/pdf\/2312kaikeikisoku.pdf\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u4f1a\u8a08\u898f\u5247\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u306e\u6539\u6b63\u3067\u3001\u30d5\u30a1\u30f3\u30c9\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u6295\u8cc7\u5148\u306e\u682a\u5f0f\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u8a08\u898f\u5247\uff17\uff09\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; table-layout: fixed; font-size: 14px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #f2f2f2; width: 19.0284%;\"><\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #d6eaf8; text-align: center; width: 38.3265%;\">\u6539\u6b63\u524d<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #fce4d6; text-align: center; width: 42.6451%;\">\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #f2f2f2; text-align: left; width: 19.0284%;\">\u4f1a\u8a08\u51e6\u7406<\/th>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.3265%;\">\u6295\u8cc7\u306f\u3001\u6642\u4fa1\u3092\u4ed8\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u6642\u4fa1\u304c\u53d6\u5f97\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306b\u3088\u308b\u3053\u3068\u3082\u59a8\u3052\u306a\u3044\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 42.6451%;\">\u6295\u8cc7\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6642\u4fa1\u3092\u4ed8\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #f2f2f2; text-align: left; width: 19.0284%;\">\u6642\u4fa1\u306e\u5b9a\u7fa9<\/th>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.3265%;\">\uff0d<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 42.6451%;\">\n<p style=\"margin-bottom: 3px;\">\u91d1\u878d\u5546\u54c1\u306b\u3042\u3063\u3066\u306f\u3001\u8a08\u7b97\u3092\u884c\u3046\u65e5\u306b\u304a\u3044\u3066\u3001\u5e02\u5834\u53c2\u52a0\u8005\u9593\u3067\u79e9\u5e8f\u3042\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u7d44\u5408\u304c\u53d7\u3051\u53d6\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5bfe\u4fa1\u306e\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3064\u307e\u308a\u3001\u6642\u4fa1\uff1d\u300c\u516c\u6b63\u4fa1\u5024\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u305f\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #f2f2f2; text-align: left; width: 19.0284%;\">\u8a55\u4fa1\u65b9\u6cd5<\/th>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.3265%;\">\u7d44\u5408\u5951\u7d04\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 42.6451%;\">\u7d44\u5408\u5951\u7d04\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"margin-left: 30px; text-indent: -30px; margin-top: 20px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2024\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\uff3d<\/strong><\/span><\/p>\n<p>\u65bd\u884c\u65e5\uff082023\u5e7412\u6708\uff15\u65e5\uff09\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u65e9\u671f\u9069\u7528\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/strong><\/h4>\n<p>\u8fd1\u5e74\u3001\u30d5\u30a1\u30f3\u30c9\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u7d44\u307f\u5165\u308c\u305f\u91d1\u878d\u5546\u54c1\u304c\u5897\u52a0\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u304c\u5411\u4e0a\u3057\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u6709\u7528\u306a\u60c5\u5831\u304c\u958b\u793a\u53ca\u3073\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u56fd\u5185\u5916\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\u304b\u3089\u3088\u308a\u591a\u304f\u306e\u6210\u9577\u8cc7\u91d1\u304c\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u30d5\u30a1\u30f3\u30c9\u7b49\u306b\u4f9b\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3068\u3057\u3066\u3001ASBJ\u3088\u308a2025\u5e74\uff13\u670811\u65e5\u306b\u79fb\u7ba1\u6307\u91dd\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/ikan\/y2025\/2025-0311.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u79fb\u7ba1\u6307\u91dd\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u7d44\u5408\u7b49<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7d44\u5408\u7b49\u304c\u6539\u6b63\u306e\u5bfe\u8c61\u3067\u3042\u308b\uff08\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff0d\uff12\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u7d44\u5408\u7b49\u306e\u904b\u55b6\u8005\u306f\u51fa\u8cc7\u3055\u308c\u305f\u8ca1\u7523\u306e\u904b\u7528\u3092\u696d\u3068\u3057\u3066\u3044\u308b\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u7d44\u5408\u7b49\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u7d44\u5408\u7b49\u306e\u69cb\u6210\u8cc7\u7523\u3067\u3042\u308b\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u306b\u3064\u3044\u3066\u6642\u4fa1\u3092\u3082\u3063\u3066\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09\u3000<\/span>\u6642\u4fa1\u8a55\u4fa1\u306e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u305f\u6642\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306e\u307b\u304b\u3001IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u53c8\u306f FASB Accounting Standards Codification\uff08\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u30b3\u30fc\u30c9\u5316\u4f53\u7cfb\uff09\u306e Topic 820\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306b\u57fa\u3065\u3044\u305f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u542b\u307e\u308c\u308b\uff08\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd308\uff0d\uff13\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/h4>\n<p>\u7d44\u5408\u7b49\u304c\u4fdd\u6709\u3059\u308b\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u6539\u6b63\u306b\u3088\u308a\u5bb9\u8a8d\u51e6\u7406\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 96.2214%; table-layout: fixed; font-size: 15px; background-color: #ffffff;\">\n<tbody>\n<tr>\n<th style=\"background-color: #d6eaf8; border: 1px solid #333333; padding: 8px; vertical-align: top; width: 9.68183%;\">\u539f\u5247<\/th>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 89.7015%;\">\u7d44\u5408\u7b49\u306e\u69cb\u6210\u8cc7\u7523\u304c\u91d1\u878d\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a55\u4fa1\u3057\u3001\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u790e\u3068\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff09\u3002<br \/>\n\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96 \u300d19\uff09\u3002<br \/>\n\u6e1b\u640d\u306f\u3001\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u306e\u6e1b\u640d\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9a\u3081\uff08\u57fa\u672c\u7684\u306b\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u306e50%\u7a0b\u5ea6\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u6e1b\u640d\u3002\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd92\uff09\u306b\u5f93\u3044\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #fce4d6; border: 1px solid #333333; padding: 8px; vertical-align: top; width: 9.68183%;\">\u5bb9\u8a8d<\/th>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 89.7015%;\">\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306f\u3001\u5f53\u8a72\u7d44\u5408\u7b49\u306e\u69cb\u6210\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u3059\u3079\u3066\u306e\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\u8005\u3067\u3042\u308b\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u6642\u4fa1\u3092\u3082\u3063\u3066\u8a55\u4fa1\u3057\u3001\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u790e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u8a55\u4fa1\u5dee\u984d\u306e\u6301\u5206\u76f8\u5f53\u984d\u306f\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u300d\u306b\u8a08\u4e0a\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd 132\uff0d\uff12\uff09\u3002<br \/>\n\u6e1b\u640d\u306f\u3001\u6642\u4fa1\u306e\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9a\u3081\uff08\u57fa\u672c\u7684\u306b\u682a\u5f0f\u306e\u6642\u4fa1\u304c\u53d6\u5f97\u539f\u4fa1\u306e50%\u7a0b\u5ea6\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u6e1b\u640d\u3002\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd91\uff09\u306b\u5f93\u3044\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-top: 20px;\">\u306a\u304a\u3001\u4e0a\u8a18\u8a55\u4fa1\u65b9\u6cd5\u306f\u7d44\u5408\u5358\u4f4d\u3067\u6c7a\u5b9a\u3057\u3001\u5bb9\u8a8d\u51e6\u7406\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u51fa\u8cc7\u5f8c\u306b\u53d6\u308a\u3084\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff0d\uff13\u3001308\uff0d\uff15\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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-15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff0d\uff12\u306e\u5b9a\u3081\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff0d\uff12\u306e\u5b9a\u3081\u3092\u9069\u7528\u3059\u308b\u7d44\u5408\u7b49\u306e\u9078\u629e\u306b\u95a2\u3059\u308b\u65b9\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u3000\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd132\uff0d\uff12\u306e\u5b9a\u3081\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\uff3d<\/strong><\/span><\/p>\n<p>2025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u7d44\u5408\u7b49\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u306e\u59a5\u5f53\u6027\u306f\u91cd\u8981\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7d44\u5408\u7b49\u306b\u304a\u3044\u3066\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u306e\u691c\u8a0e\u304c\u6b20\u304b\u305b\u306a\u3044\u3002\u3082\u3057\u3001\u81ea\u793e\u5185\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306a\u3069\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>2026\u5e74\uff12\u670820\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u958b\u793a\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u7279\u5b9a\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u516c\u5e03\u53ca\u3073\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u53ca\u3073\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u89e3\u8aac\u3092\u884c\u3046\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":[178,167,182,290,232],"tags":[594,611,498,159],"backnumber":[2444],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 22:32:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272071"}],"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=272071"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272071\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272071"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272071"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}