{"id":2819,"date":"2012-12-06T10:15:25","date_gmt":"2012-12-06T01:15:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=2819"},"modified":"2025-09-24T13:41:04","modified_gmt":"2025-09-24T04:41:04","slug":"retrace-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/retrace-article\/","title":{"rendered":"\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u53d6\u6271\u3044"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u53d6\u6271\u3044<\/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<p>\u5e73\u621024\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u304b\u3089\u3001\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/accounting_standards\/\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u3002\u4ee5\u4e0b\u300c\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/implementation_guidance\/\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c24\u53f7\uff09\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u53ca\u3073\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3042\u3089\u305f\u3081\u3066\u5b9a\u7fa9\u3092\u884c\u3044\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u9061\u3063\u3066\u9069\u7528\u3057\u3066\u3044\u305f\u304b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u5f53\u8a72\u51e6\u7406\u3092\u300c\u9061\u53ca\u9069\u7528\u300d\u3068\u3044\u3046\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff089\uff09\uff09\u3002<!--more--><br \/>\n\u9061\u53ca\u9069\u7528\u306f\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3067\u3042\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306b\u6d78\u900f\u3059\u308b\u307e\u3067\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u53ca\u3073\u9061\u53ca\u9069\u7528\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u5f93\u6765\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u5f93\u6765\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u304c\u5f53\u8a72\u5909\u66f4\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u305f\u5f71\u97ff\u306b\u95a2\u3057\u3066\u3001\u6ce8\u8a18\u306b\u3088\u308a\u958b\u793a\u3055\u308c\u3066\u3044\u305f\u3002<br \/>\n\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u9061\u53ca\u9069\u7528\u304c\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u9061\u3063\u3066\u9069\u7528\u3057\u3066\u3044\u305f\u304b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u7b49\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u3068\u8868\u793a\u65b9\u6cd5\u3092\u5206\u3051\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u5408\u308f\u305b\u3066\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3082\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u3089\u306e\u5b9a\u7fa9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff081\uff09\u3001\uff082\uff09\u3001\uff085\uff09\u3001\uff086\uff09\uff09\u3002<div class=\"brdr\"><\/div>\n<ol>\n<li>\u300c<span style=\"color: #333399;\">\u4f1a\u8a08\u65b9\u91dd<\/span>\u300d\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u3044\u3046\u3002<\/li>\n<li>\u300c<span style=\"color: #333399;\">\u8868\u793a\u65b9\u6cd5<\/span>\u300d\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u63a1\u7528\u3057\u305f\u8868\u793a\u306e\u65b9\u6cd5\uff08\u6ce8\u8a18\u306b\u3088\u308b\u958b\u793a\u3082\u542b\u3080\uff09\u3092\u3044\u3046\u3002<\/li>\n<li>\u300c<span style=\"color: #333399;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/span>\u300d\u3068\u306f\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u65b9\u91dd\u304b\u3089\u4ed6\u306e\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u65b9\u91dd\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/li>\n<li>\u300c<span style=\"color: #333399;\">\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4<\/span>\u300d\u3068\u306f\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u8868\u793a\u65b9\u6cd5\u304b\u3089\u4ed6\u306e\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u8868\u793a\u65b9\u6cd5\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/li>\n<\/ol>\n<div><div class=\"brdr\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p><strong>\uff11\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u5206\u985e<\/strong><\/p>\n<p>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u306f\u3001\u2460\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u2461\u305d\u308c\u4ee5\u5916\u306e\u6b63\u5f53\u306a\u7406\u7531\u306b\u3088\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\uff12\u3064\u304c\u3042\u308b\u3002<br \/>\n\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\uff16\u9805\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/sokyu.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2820\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/sokyu.png\" alt=\"\" width=\"650\" height=\"284\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/sokyu.png 864w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/11\/sokyu-300x130.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\uff12\u3000\u9061\u53ca\u9069\u7528<\/strong><\/p>\n<p>\u9061\u53ca\u9069\u7528\u306b\u3088\u308a\u3001\u6b21\u306e\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\uff17\u9805\uff09\u3002<div class=\"brdr\"><\/div>\n<ol>\n<li>\u8868\u793a\u671f\u9593\uff08\u5f53\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u3053\u308c\u306b\u4f75\u305b\u3066\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u3001\u305d\u306e\u8868\u793a\u671f\u9593\u3092\u3044\u3046\uff09\u3088\u308a\u524d\u306e\u671f\u9593\u306b\u95a2\u3059\u308b\u9061\u53ca\u9069\u7528\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u306f\u3001\u8868\u793a\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u3046\u3061\u3001\u6700\u3082\u53e4\u3044\u671f\u9593\u306e\u671f\u9996\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u7d14\u8cc7\u7523\u306e\u984d\u306b\u53cd\u6620\u3059\u308b\u3002<\/li>\n<li>\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u5404\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001\u5f53\u8a72\u5404\u671f\u9593\u306e\u5f71\u97ff\u984d\u3092\u53cd\u6620\u3059\u308b\u3002<\/li>\n<\/ol>\n<div><div 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