{"id":50442,"date":"2014-08-21T10:12:34","date_gmt":"2014-08-21T01:12:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=50442"},"modified":"2014-08-20T22:05:21","modified_gmt":"2014-08-20T13:05:21","slug":"accounting-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-25\/","title":{"rendered":"\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u201c\uff12\u3064\u306e\u201d\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u304c\u62b1\u3048\u308b\u30b8\u30ec\u30f3\u30de\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n\u3053\u308c\u306f\u7279\u7570\u306a\u72b6\u6cc1\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u6539\u6b63\u3092\u7e70\u308a\u8fd4\u3059\u300c\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u300d<\/strong><\/h4>\n<p>2005\u5e74\uff18\u6708\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/indicator.html#shishin\" target=\"_blank\">\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/a>\uff08\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u306f\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u3092\u7c21\u7d20\u5316\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u306e\u52d5\u5411\u306b\u5408\u308f\u305b\u3066\u6bce\u5e74\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<br 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title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/indicator.html#youryou\" target=\"_blank\">\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\u300d<\/a>\uff08\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/2010\/100930InterimReport.htm\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u4e2d\u9593\u5831\u544a\u66f8<\/a>\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u5e81\u30012010\u5e74\uff19\u6708\uff09\u306b\u3088\u308c\u3070\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u6b21\u306e\u5c5e\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u8cc7\u672c\u5e02\u5834\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u3053\u3068\u306f\u6b86\u3069\u306a\u304f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u308c\u304c\u4e2d\u5fc3\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4f1a\u8a08\u66f8\u985e\u7b49\u306e\u958b\u793a\u5148\u306f\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3001\u4fe1\u7528\u8abf\u67fb\u6a5f\u95a2\u306a\u3069\u9650\u5b9a\u7684\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#b22222;\">\u2460<\/span>\u3000<span style=\"color: #b22222;\">\u6709\u4fa1\u8a3c\u5238<\/span>\uff1a<strong>\u300c\u6307\u91dd\u300d<\/strong>\u3067\u306f\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u30fb\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306f\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001<strong>\u300c\u8981\u9818\u300d<\/strong>\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u539f\u4fa1\u8a55\u4fa1\uff08\u305f\u3060\u3057\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306f\u6642\u4fa1\u8a55\u4fa1\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000<span style=\"color: #b22222;\">\u68da\u5378\u8cc7\u7523<\/span>\uff1a<strong>\u300c\u6307\u91dd\u300d<\/strong>\u3067\u306f\u6761\u4ef6\u4ed8\u304d\u3067\u4f4e\u4fa1\u8a55\u4fa1\u3092\u8981\u8acb\u3057\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001<strong>\u300c\u8981\u9818\u300d<\/strong>\u3067\u306f\u539f\u4fa1\u8a55\u4fa1\u3068\u4f4e\u4fa1\u8a55\u4fa1\u3092\u9078\u629e\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000<span style=\"color: #b22222;\">\u56fa\u5b9a\u8cc7\u7523<\/span>\uff1a<strong>\u300c\u6307\u91dd\u300d<\/strong>\u3067\u306f\u898f\u5247\u7684\u306a\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u306e\u306b\u5bfe\u3057\u3001<strong>\u300c\u8981\u9818\u300d<\/strong>\u3067\u306f\u76f8\u5f53\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000<span style=\"color: #b22222;\">\u5916\u8ca8\u5efa\u3066\u91d1\u92ad\u50b5\u6a29\u50b5\u52d9<\/span>\uff1a<strong>\u300c\u6307\u91dd\u300d<\/strong>\u3067\u306f\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308a\u63db\u7b97\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001<strong>\u300c\u8981\u9818\u300d<\/strong>\u3067\u306f\u53d6\u5f97\u65e5\u306e\u70ba\u66ff\u76f8\u5834\u306b\u3088\u308b\u63db\u7b97\u3092\u5bb9\u8a8d\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000<span style=\"color: #b22222;\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/span>\uff1a<strong>\u300c\u6307\u91dd\u300d<\/strong>\u3067\u306f\u58f2\u8cb7\u51e6\u7406\u3092\u539f\u5247\u3068\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001<strong>\u300c\u8981\u9818\u300d<\/strong>\u3067\u306f\u58f2\u8cb7\u51e6\u7406\u3068\u8cc3\u8cb8\u501f\u51e6\u7406\u306e\u9078\u629e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\u306f\u6bce\u5e74\u6539\u6b63\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u5b89\u5b9a\u7684\u3067\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306b\u3088\u308a\u3001\u7a0e\u6cd5\u3068\u306e\u89aa\u548c\u6027\u3082\u5099\u3048\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3088\u3063\u3066\u5e83\u304f\u6d3b\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e21\u57fa\u6e96\u3068\u3082\u300c\u5f53\u521d\u306e\u76ee\u7684\u300d\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5b9f\u60c5<\/strong><\/h4>\n<p>\u65e5\u672c\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u306e\u4e3b\u306a\u7b56\u5b9a\u76ee\u7684\u306f\u3001\u4e0d\u52d5\u7523\u62c5\u4fdd\u306b\u3088\u308b\u878d\u8cc7\u304b\u3089\u8131\u5374\u3059\u308b\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\u306f\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u878d\u8cc7\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6642\u4fa1\u60c5\u5831\u3092\u307b\u3068\u3093\u3069\u542b\u307e\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u5224\u5b9a\u3059\u308b\u306e\u3068\u306f\u5225\u306b\u3001\u3084\u306f\u308a\u6642\u4fa1\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u306b\u8feb\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u306b\u3088\u3063\u3066\u3042\u308b\u7a0b\u5ea6\u9054\u6210\u3055\u308c\u308b\u3068\u601d\u308f\u308c\u305f\u878d\u8cc7\u5224\u65ad\u60c5\u5831\u306e\u63d0\u4f9b\u3068\u3044\u3046\u6a5f\u80fd\u306f\u3001\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\u3067\u306f\u9054\u6210\u3055\u308c\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u3068\u3057\u3066\u306f\u300c\u6307\u91dd\u300d\u3067\u306f\u306a\u304f\u300c\u8981\u9818\u300d\u3092\u9078\u597d\u3059\u308b\u3002<\/p>\n<p>\u3053\u3053\u306b\u3001\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u306e\u30b8\u30ec\u30f3\u30de\u304c\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u4e2d\u5c0f\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306b\u306f\u8ca1\u52d9\u8af8\u8868\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u5927\u4f01\u696d\u5411\u3051\u3068\u306f\u7570\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u9069\u5207\u306a\u4f1a\u8a08\u57fa\u6e96\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3002<br \/>\n\u3053\u3046\u3057\u305f\u8981\u8acb\u3092\u53d7\u3051\u3066\u7b56\u5b9a\u3055\u308c\u305f\u306e\u304c\u300c\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u300d\u3067\u3042\u308a\u3001\u307e\u305f\u300c\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\u300d\u3067\u3042\u308b\u3002<br \/>\n\u305d\u3057\u3066\u73fe\u5728\u3001\u308f\u304c\u56fd\u306b\u306f\uff12\u3064\u306e\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u304c\u4f75\u5b58\u3059\u308b\u3002<br \/>\n\u3053\u308c\u306f\u7279\u7570\u306a\u72b6\u6cc1\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[272,178,167,182,290,232],"tags":[493,491,508,362],"backnumber":[1757],"series":[1166],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:52:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50442"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=50442"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50442\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=50442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=50442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=50442"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=50442"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=50442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}