{"id":273255,"date":"2026-07-16T10:14:25","date_gmt":"2026-07-16T01:14:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273255"},"modified":"2026-07-16T10:47:43","modified_gmt":"2026-07-16T01:47:43","slug":"financial-accounting-others-article-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-38\/","title":{"rendered":"\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3001\u69cb\u6210\u53ca\u3073\u7bc4\u56f2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fdfbf6; border: 2px solid #EBE4D5; border-radius: 20px; padding: 40px 20px; max-width: 700px; margin: 20px auto; text-align: center; box-shadow: 0 4px 15px rgba(0,0,0,0.04); font-family: 'Hiragino Maru Gothic ProN', 'Quicksand', 'Meiryo', sans-serif; color: #000000; line-height: 1.6;\">\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#cd853f;\"><\/div>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96<\/span><span style=\"font-size: 20px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#cd853f;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3001\u69cb\u6210\u53ca\u3073\u7bc4\u56f2\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<\/div>\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\u5e7410\u670816\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\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\u3002\u4ee5\u4e0b\u300c\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c34\u53f7\u3002\u4ee5\u4e0b\u300c\u671f\u4e2d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306a\u3069\u3092\u516c\u8868\u3057\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\/accounting_standards\/y2025\/2025-1016.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c37\u53f7\u300c\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\uff09\u3068\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff09\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u7d71\u5408\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u3042\u308b\u3002<\/p>\n<p>\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306f\u30012026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6700\u521d\u306e\u671f\u4e2d\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e9634\u9805\uff09\u3002<\/p>\n<p>\u672c\u30b7\u30ea\uff0d\u30ba\u306f\u3001\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3064\u3044\u3066\u57fa\u672c\u7684\u306a\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u89e3\u8aac\u3092\u884c\u3046\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\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u7b2c\u4e00\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u3068\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306e\u5b9a\u3081\u308b\u898f\u5247\u306b\u57fa\u3065\u304f\u7b2c\uff11\u56db\u534a\u671f\u53ca\u3073\u7b2c\uff13\u56db\u534a\u671f\u306e\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306e\u4e21\u65b9\u306b\u9069\u7528\u53ef\u80fd\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\uff09\u7b49\u3068\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff09\u7b49\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC13\u9805\uff09\u3002<\/p>\n<p>\u7d71\u5408\u306b\u969b\u3057\u3066\u306e\u524d\u63d0\u53ca\u3073\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u671f\u9996\u304b\u3089\uff16\u304b\u6708\u9593\u3092\uff11\u3064\u306e\u4f1a\u8a08\u671f\u9593\uff08\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\uff09\u3068\u3057\u3066\u4f5c\u6210\u3059\u308b\u7b2c\u4e00\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u9069\u7528\u53ef\u80fd\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC13\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u7b2c\u4e00\u7a2e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u3068\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306e\u5b9a\u3081\u308b\u898f\u5247\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u306b\u4fc2\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u540c\u4e00\u306e\u7d50\u679c\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u4f01\u696d\u306e\u5831\u544a\u306e\u983b\u5ea6\uff08\u5e74\u6b21\u3001\u534a\u671f\u3001\u53c8\u306f\u56db\u534a\u671f\uff09\u306b\u3088\u3063\u3066\u3001\u5e74\u6b21\u306e\u7d4c\u55b6\u6210\u7e3e\u306e\u6e2c\u5b9a\u304c\u5de6\u53f3\u3055\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u539f\u5247\u3092\u63a1\u7528\u3059\u308b\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC16\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306e\u6027\u683c\u4ed8\u3051\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\u306b\u304a\u3051\u308b\u8003\u3048\u65b9\u3092\u5f15\u304d\u7d99\u3050\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC26\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u6b21\u306e\u9805\u76ee\u3092\u9664\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\u7b49\u3068\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\u7b49\u306e\u5b9a\u3081\u53ca\u3073\u8003\u3048\u65b9\u3092\u5f15\u304d\u7d99\u3050\uff08\u671f\u4e2d\u4f1a\u8a08\u57fa\u6e96BC17\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; 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