{"id":66140,"date":"2015-03-30T17:02:39","date_gmt":"2015-03-30T08:02:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=66140"},"modified":"2015-03-30T16:58:23","modified_gmt":"2015-03-30T07:58:23","slug":"accounting-report-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-report-6\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u5728\u5916\u5b50\u4f1a\u793e\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d\u7b49\u306e\u6539\u6b63\u304c\u78ba\u5b9a\uff5e\u5404\u6539\u6b63\u306e\u9069\u7528\u6642\u671f\u306b\u7559\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u5728\u5916\u5b50\u4f1a\u793e\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d\u7b49\u306e\u6539\u6b63\u304c\u78ba\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5404\u6539\u6b63\u306e\u9069\u7528\u6642\u671f\u306b\u7559\u610f\uff5e<\/strong><\/h5>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\uff13\u670826\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u516c\u8868\u3057\u305f\u3002<br 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title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kansoka2015\/\" target=\"_blank\">\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\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\u7b2c\uff12\u53f7\u306e\u6539\u6b63\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kansoka2015\/\" target=\"_blank\">\u300c\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\u306e\u6539\u6b63\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2463\u3000<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/taikyu2015\/\" target=\"_blank\">\u300c\u9000\u8077\u7d66\u4ed8\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\u7b2c25\u53f7\u306e\u6539\u6b63\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2464\u3000<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zaigai2015\/\" target=\"_blank\">\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306e\u6539\u6b63\uff09<\/a><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\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\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"text-decoration: underline;\">\u6c7a\u8b70\u5f8c\u6d88\u5374\u624b\u7d9a\u3092\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u81ea\u5df1\u682a\u5f0f<\/span>\u306e\u5e33\u7c3f\u4fa1\u984d\u3001\u7a2e\u985e\u53ca\u3073\u682a\u5f0f\u6570\u3092<span style=\"text-decoration: underline;\">\u5f53\u8a72\u4e8b\u9805\u306b\u4f75\u305b\u3066<\/span>\u6ce8\u8a18\u3059\u308b\uff08\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d22\u9805\u300164\uff0d\uff12\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7121\u511f\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p style=\"padding-left: 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underline;\">\u5f53\u8a72\u4e8b\u9805\u306b\u4f75\u305b\u3066<\/span>\u6ce8\u8a18\u3059\u308b\uff08\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d15\u9805\u300144\uff0d\uff12\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\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\u6ce8\u8a18<\/strong><\/h4>\n<p>\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092<span style=\"text-decoration: underline;\">\u8a18\u8f09\u3059\u308b\u5834\u5408<\/span>\uff08\u6539\u6b63\u524d\u306f\u300c\u6ce8\u8a18\u306b\u304a\u3044\u3066\u300d\uff09\u306b\u306f\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\uff18\u9805\uff08\uff11\uff09\u53c8\u306f14\u9805\uff08\uff11\uff09\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3055\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u3001\u63a7\u9664\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306b\u542b\u3081\u3066\u3044\u308b\u65e8\u4e26\u3073\u306b\u671f\u672b\u53ca\u3073\u671f\u4e2d\u5e73\u5747\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u3092\u6ce8\u8a18\u3059\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f717\u9805\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\uff13\u9805\u53c8\u306f\uff14\u9805\u306e\u53d6\u5f15\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u53c8\u306f\u500b\u5225\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u6ce8\u8a18\u4e8b\u9805\u3068\u3057\u3066\u81ea\u5df1\u682a\u5f0f\u306e\u7a2e\u985e\u53ca\u3073\u682a\u5f0f\u6570\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3001\u4e26\u3073\u306b\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\uff08\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff19\u9805\uff08\uff11\uff09\u2461\u53ca\u3073\u2463\u4e26\u3073\u306b\uff08\uff12\uff09\uff09\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u5f53\u8a72\u4e8b\u9805\u306b\u4f75\u305b\u3066<\/span>\u6240\u8981\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f718\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u6539\u6b63\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u516c\u8868\u65e5\uff08\u5e73\u621027\u5e74\uff13\u670826\u65e5\uff09\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u6e96\u3058\u305f\u5834\u5408\u306e\u958b\u793a<\/strong><\/h4>\n<p>\u5e73\u621024\u5e74\uff11\u670831\u65e5\u4ed8\u3067\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u767a\u51fa\u3055\u308c\u305f\u3001\u539a\u751f\u52b4\u50cd\u7701\u901a\u77e5\u300c\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u306e\u8ca1\u653f\u904b\u55b6\u306b\u3064\u3044\u3066\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u53ca\u3073\u7279\u4f8b\u7684\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u53ca\u3073\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u300c\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d72\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>\u5f53\u8a72\u5909\u66f4\u306b\u5bfe\u5fdc\u3057\u3066\u3001\u8907\u6570\u4e8b\u696d\u4e3b\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u300c\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u6e96\u3058\u305f\u5834\u5408\u306e\u958b\u793a\u300d\u306b\u3064\u3044\u3066\u6539\u6b63\u3059\u308b\uff08\u300c\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d65\u9805\u3001126\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-taishoku-tekiyo1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-66143\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-taishoku-tekiyo1-1.png\" alt=\"\u9805 \u76ee \u73fe\u884c\u9069\u7528\u6307\u91dd \u6539\u6b63\u9069\u7528\u6307\u91dd \u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u6e96\u3058\u305f\u5834\u5408\u306e\u958b\u793a(\u6ce8\u8a18\u4e8b\u9805) \u5e74\u91d1\u8ca1\u653f\u8a08\u7b97\u4e0a\u306e\u7d66\u4ed8\u50b5\u52d9\u306e\u984d \u5e74\u91d1\u8ca1\u653f\u8a08\u7b97\u4e0a\u306e\u6570\u7406\u50b5\u52d9\u306e\u984d\u3068\u6700\u4f4e\u8cac\u4efb\u6e96\u5099\u91d1\u306e\u984d\u3068\u306e\u5408\u8a08\u984d  (\u203b) \u5f93\u6765\u3068\u5b9f\u8cea\u7684\u306b\u540c\u3058\u5185\u5bb9\u306e\u6ce8\u8a18\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u3000\uff62\u5e74\u91d1\u8ca1\u653f\u8a08\u7b97\u4e0a\u306e\u6570\u7406\u50b5\u52d9\u306e\u984d\u3068\u6700\u4f4e\u8cac\u4efb\u6e96\u5099\u91d1\u306e\u984d\u3068\u306e\u5408\u8a08\u984d\u300d\u306b\u3064\u3044\u3066\u3001\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u306e\u5834\u5408\u306f\u4e21\u8005\u306e\u5408\u8a08\u984d\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306e\u5834\u5408\u306f\u4ee3\u884c\u90e8\u5206\u306e\u7d66\u4ed8\u304c\u306a\u3044\u305f\u3081\u3001\u5e74\u91d1\u8ca1\u653f\u8a08\u7b97\u4e0a\u306e\u6570\u7406\u50b5\u52d9\u306e\u984d\u306e\u307f\u3068\u306a\u308b\u3002\" width=\"650\" height=\"380\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-taishoku-tekiyo1-1.png 900w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-taishoku-tekiyo1-1-300x175.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001112\uff0d\uff12\u9805\u304c\u65b0\u8a2d\u3055\u308c\u3001\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8a08\u7b97\u306b\u3042\u305f\u308a\u3001\u5e74\u91d1\u8ca1\u653f\u8a08\u7b97\u4e0a\u306e\u6570\u7406\u50b5\u52d9\u306e\u984d\u3092\u7528\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u53ca\u3073\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6b04\u5916\u306b\u6ce8\u8a18\u3055\u308c\u3066\u3044\u308b\u300c\u6570\u7406\u50b5\u52d9\u300d\u306e\u984d\uff08\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u306e\u5834\u5408\u306f\u5f53\u8a72\u300c\u6570\u7406\u50b5\u52d9\u300d\u306e\u984d\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u6700\u4f4e\u8cac\u4efb\u6e96\u5099\u91d1\u300d\uff08\u8ca0\u50b5\uff09\u306e\u984d\u306e\u5408\u8a08\u984d\uff09\u3092\u52d8\u6848\u3057\u3066\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u516c\u8868\u65e5\uff08\u5e73\u621027\u5e74\uff13\u670826\u65e5\uff09\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u6539\u6b63\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff0914\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u3001\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u672c\u9069\u7528\u6307\u91dd65\u9805\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3082\u65b0\u305f\u306a\u8868\u793a\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\uff08129\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff11\u6708\u306b\u6539\u6b63\u3055\u308c\u305f\u7c73\u56fd\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u53ca\u3073\u5e73\u621025\u5e74\uff19\u6708\u306b\u6539\u6b63\u3055\u308c\u305f\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#CD853F;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u306e\u308c\u3093\u306e\u511f\u5374<\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u5728\u5916\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u3092\u511f\u5374\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001\u305d\u306e\u8a08\u4e0a\u5f8c20\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u898f\u5247\u7684\u306b\u511f\u5374\u3057\u3001\u5f53\u8a72\u91d1\u984d\u3092\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5e73\u621026\u5e74\uff11\u6708\u306b\u3001FASB Accounting Standards Codification\u306eTopic 350\u300c\u7121\u5f62\u8cc7\u7523\uff0d\u306e\u308c\u3093\u53ca\u3073\u305d\u306e\u4ed6\u300d\u304c\u6539\u6b63\u3055\u308c\u3001\u975e\u516c\u958b\u4f1a\u793e\u306f\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u3078\u306e\u5bfe\u5fdc\u3067\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p style=\"padding-left: 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-15px;\"><strong>\u2462\u3000\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u304a\u3051\u308b\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u8cbb\u7528\u51e6\u7406<\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u5f53\u9762\u306e\u53d6\u6271\u3044\u306b\u304a\u3051\u308b\u300c\uff08\uff12\uff09\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u304a\u3051\u308b\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u8cbb\u7528\u51e6\u7406\u300d\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u304b\u3089\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u306e\u660e\u78ba\u5316\u3092\u56f3\u308b\u305f\u3081\u3001\u6539\u6b63\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u306a\u304a\u3001IFRS \u7b2c\uff19\u53f7\u306b\u304a\u3051\u308b\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u901a\u3058\u3066\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3078\u306e\u6295\u8cc7\u306e\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u306b\u304a\u3051\u308b\u30ce\u30f3\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u51e6\u7406\u7b49\u3092\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u8ffd\u52a0\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u691c\u8a0e\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u6539\u6b63\u3055\u308c\u305f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u53ca\u3073\u5e73\u621027\u5e74\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u8868\u306b\u3088\u308b\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3064\u3044\u3066\u306e\u4fee\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u524a\u9664\u3055\u308c\u305f\u300c\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u9664\u3044\u3066\u3001\u5e73\u621027\u5e74\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u8868\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u9069\u7528\u306b\u969b\u3057\u3066\u306e\u8a73\u7d30\u306a\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u5e73\u621027\u5e74\uff13\u670826\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621026\u5e7412\u670824\u65e5\u306b\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u2460\u3000\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff11\u53f7\u306e\u6539\u6b63\uff09<br \/>\n\u2461\u3000\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\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\u7b2c\uff12\u53f7\u306e\u6539\u6b63\uff09<br \/>\n\u2462\u3000\u300c\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\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\u306e\u6539\u6b63\uff09<br \/>\n\u2463\u3000\u300c\u9000\u8077\u7d66\u4ed8\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\u7b2c25\u53f7\u306e\u6539\u6b63\uff09<br \/>\n\u2464\u3000\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306e\u6539\u6b63\uff09<\/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":[370,178,180,167,231,289],"tags":[532,533,302,138],"backnumber":[1787],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 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