{"id":40179,"date":"2014-03-06T10:14:33","date_gmt":"2014-03-06T01:14:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=40179"},"modified":"2025-09-24T13:11:31","modified_gmt":"2025-09-24T04:11:31","slug":"financial-accounting-others-article-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-3\/","title":{"rendered":"\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304b\u3089\u307f\u305f\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\uff08\u65e5\u672c\u7248ESOP\uff09\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30ad\u30fc\u30e0\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u304b\u3089\u307f\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u65e5\u672c\u7248ESOP\uff09\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30ad\u30fc\u30e0\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u77e2\u3000\u6607\u592a<\/strong><\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4e2d\u6751\u3000\u771f\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u672c\u9023\u8f09\u306e\u69cb\u6210\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7b2c\uff11\u56de\u3011\u3000\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30ad\u30fc\u30e0<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><strong>\uff12\u3000\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u516c\u8868\u3057\u305f\u7d4c\u7def\u3068\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #696969;\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306e\u78ba\u8a8d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #696969;\">\uff13\u3000\u4f1a\u8a08\u51e6\u7406<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #696969;\">\uff14\u3000\u958b\u793a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #696969;\">\uff15\u3000\u9069\u7528\u6642\u671f\u7b49<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u3001\u5e73\u621025\u5e7412\u670825\u65e5\u306b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\uff62<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/shintaku-pi\/\">\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\uff63\u3092\u516c\u8868\u3057\u3001\u3044\u308f\u3086\u308b\uff62\u65e5\u672c\u7248ESOP\uff63\u306b\u3064\u3044\u3066\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u793a\u3057\u305f\u3002\u9069\u7528\u306f\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u65e9\u671f\u9069\u7528\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u5e73\u621026\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u3092\u76ee\u524d\u306b\u63a7\u3048\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u306a\u304a\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u7533\u3057\u6dfb\u3048\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u516c\u8868\u3057\u305f\u7d4c\u7def\u3068\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u7d4c\u7def<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">ESOP<\/span>\u3068\u306f\u3001\u6b63\u5f0f\u306b\u306f\u3001\u300c<span style=\"color: #b22222;\">E<\/span>mployee <span style=\"color: #b22222;\">S<\/span>tock <span style=\"color: #b22222;\">O<\/span>wnership <span style=\"color: #b22222;\">P<\/span>lan\u300d\uff08\u5f93\u696d\u54e1\u306b\u3088\u308b\u682a\u5f0f\u6240\u6709\u8a08\u753b\uff09\u306e\u982d\u6587\u5b57\u3067\u3042\u308a\u3001\u4f01\u696d\u62e0\u51fa\u306b\u3088\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9000\u8077\u6642\u96c7\u7528\u8005\u682a\u5f0f\u7d66\u4ed8\u5236\u5ea6\u3092\u6307\u3059\u3002\u3082\u3068\u3082\u3068\u7c73\u56fd\u3067\u767a\u7965\u3057\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u7c73\u56fd\u3067\u306f\u3001<span style=\"color: #0000cd;\">E<\/span>mployee <span style=\"color: #0000cd;\">R<\/span>etirement <span style=\"color: #0000cd;\">I<\/span>ncome <span style=\"color: #0000cd;\">S<\/span>ecurity <span style=\"color: #0000cd;\">A<\/span>ct\uff08<span style=\"color: #0000cd;\">ERISA<\/span>\uff1a\u5f93\u696d\u54e1\u9000\u8077\u6240\u5f97\u4fdd\u969c\u6cd5\uff09\u304a\u3088\u3073<span style=\"color: #0000cd;\">I<\/span>nternal <span style=\"color: #0000cd;\">R<\/span>evenue <span style=\"color: #0000cd;\">C<\/span>ode \uff08<span style=\"color: #0000cd;\">I.R.C<\/span>.\uff1a\u5185\u56fd\u6b73\u5165\u6cd5\u5178\uff09\u306b\u304a\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3001\u5236\u5ea6\u306e\u79df\u7a0e\u6cd5\u4e0a\u306e\u9069\u683c\u6027\u8981\u4ef6\u304c\u53b3\u683c\u306b\u5b9a\u3081\u3089\u308c\u305f\u9069\u683c\u9000\u8077\u91d1\u30fb\u5e74\u91d1\u5236\u5ea6\u3067\u3042\u308a\u3001\u78ba\u5b9a\u62e0\u51fa\u578b\u5e74\u91d1\u4fe1\u8a17\u306e\u4e00\u5f62\u614b\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5e83\u304f\u8af8\u5916\u56fd\u306b\u304a\u3044\u3066\u3082\u7c73\u56fd\u3068\u540c\u69d8\u306e\u6cd5\u5236\u5ea6\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u3001ESOP\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u5f93\u696d\u54e1\u307e\u305f\u306f\u5f93\u696d\u54e1\u6301\u682a\u4f1a\uff08\u4ee5\u4e0b\uff62\u5f93\u696d\u54e1\u7b49\uff63\u3068\u3044\u3046\uff09\u306b\u4fe1\u8a17\u7b49\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u304c\u6700\u7d42\u7684\u306b\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30b9\u30ad\u30fc\u30e0\u304c\u8003\u6848\u3055\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3044\u308f\u3086\u308b\u65e5\u672c\u7248ESOP\uff08\u4ee5\u4e0b\u300c\u65e5\u672c\u7248ESOP\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u6cd5\u7684\u306b\u306f\u81ea\u5df1\u682a\u5f0f\u3092\u7528\u3044\u308b\u305f\u3081\u4f1a\u8a08\u51e6\u7406\u306b\u4f1a\u793e\u6cd5\u304c\u95a2\u9023\u3059\u308b\u3082\u306e\u306e\u3001\u8cc7\u672c\u306b\u95a2\u3059\u308b\u4f1a\u793e\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u70b9\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u3001\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/summary_issue\/renketsu\/\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306e\u53d6\u6271\u3044\u7b49\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a 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\/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/esop1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-40186\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/esop1-1.png\" alt=\"\" width=\"650\" height=\"471\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\uff13\u9805\u306e\u53d6\u5f15\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #76923a;\">\u2462<\/span>\u3000\u53d7\u8a17\u8005\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306b\u5f93\u3044\u3001\u4fe1\u8a17\u306b\u3066\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306e\u682a\u5f0f\u3092\u3001\u6642\u4fa1\u306b\u3088\u308a\u4f01\u696d\u306e\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3078\u58f2\u5374\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u53d7\u8a17\u8005\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306b\u5f93\u3044\u3001\u4fe1\u8a17\u306e\u6c7a\u7b97\u3092\u6bce\u671f\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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decoding=\"async\" class=\"alignnone wp-image-40187\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/esop1-2.png\" alt=\"\" width=\"650\" height=\"339\" \/><\/a><\/p>\n<p>\u7b2c\uff14\u9805\u306e\u53d6\u5f15\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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