{"id":69998,"date":"2015-05-21T10:30:06","date_gmt":"2015-05-21T01:30:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69998"},"modified":"2015-05-21T10:27:14","modified_gmt":"2015-05-21T01:27:14","slug":"information-132","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-132\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.120\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46737 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/09\/pj-image1.png\" alt=\"\" width=\"650\" height=\"383\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>2015\u5e745\u670821\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.120\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=120&amp;magazine_date=20150521\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.120<\/a>\u304c<br \/>\n\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u963f\u90e8\u6cf0\u4e45\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b\u306b\u3088\u308b\u6708\u4e00\u9023\u8f09\u300e\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f\u306f\u73fe\u5728<strong>BEPS\u306e\u5404\u8ad6<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u56de\u3082\u4eca\u5f8c\u306e\u4f01\u696d\u8ca0\u62c5\u304c\u61f8\u5ff5\u3055\u308c\u308b<strong>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306e\u5f37\u5316<\/strong>\u3078\u5411\u3051\u305f\u52d5\u304d\u306b\u3064\u3044\u3066\u3001<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c19\u56de\u3011\u300cBEPS\u884c\u52d5\uff13\uff1a\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u5f37\u5316\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-36\/\" target=\"_blank\">\u6700\u65b0\u306e\u8b70\u8ad6\u5185\u5bb9\u3092\u7d39\u4ecb<\/a>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001<strong>\u4e2d\u5c0f\u4f01\u696d\u7b49\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7279\u4f8b<\/strong>\u306b\u3064\u3044\u3066<strong>\u300c\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u300d<\/strong>\u306e\u8a08\u7b97\u306b<strong>\u7c21\u4fbf\u6cd5<\/strong>\u3092\u7528\u3044\u308b\u5834\u5408\u306e<strong>\u57fa\u6e96\u5e74\u5ea6\u304c\u898b\u76f4\u3055\u308c\u3066\u3044\u307e\u3059<\/strong>\u3002\u3053\u306e\u6539\u6b63\u3067<a title=\"\u57fa\u6e96\u5e74\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u300c\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u300d\u306e\u7c21\u4fbf\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff5e\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-305\/\" target=\"_blank\">\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u304b<\/a>\u3001\u5c0f\u8c37\u7f8a\u592a\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eba\u6c17\u9023\u8f09<strong>\u300e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u300f<\/strong>\u306f<strong>\u672c\u4eba\u78ba\u8a8d<\/strong>\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u306b\u3064\u3044\u3066\u3001<strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u60f3\u5b9a\u3055\u308c\u308b<\/strong><a title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u672c\u4eba\u78ba\u8a8d\u306e\u5177\u4f53\u7684\u624b\u9806\u300d\uff5e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u60f3\u5b9a\u3055\u308c\u308b\u201c\uff13\u3064\u306e\u30b1\u30fc\u30b9\u201d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-161\/\" target=\"_blank\">\uff13\u3064\u306e\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9<\/a>\u3092\u53d6\u308a\u4e0a\u3052\u3001\u5fc5\u8981\u306a\u5bfe\u5fdc\u3092\u89e3\u8aac\u3002<\/p>\n<p>\u5148\u9031\u304b\u3089\u9023\u8f09\u958b\u59cb\u306e<strong>\u300e\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300f<\/strong>\u306f\u5c0e\u5165\u4f01\u696d65\u793e\u306b\u3088\u308b<strong>\u300cIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u300d\u3078\u306e\u5bfe\u5fdc\u5b9f\u614b<\/strong>\u306b\u3064\u3044\u3066\u3001\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u7aaa\u7530\u4fca\u592b\u6c0f\u304c<a title=\"\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff5eIFRS\u5c0e\u5165\u4f01\u696d65\u793e\u306e\u56de\u7b54\u304b\u3089\u4f55\u304c\u8aad\u307f\u89e3\u3051\u308b\u304b\uff1f\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u539f\u5247\u4e3b\u7fa9\u3078\u306e\u5bfe\u5fdc\u300d\u2015IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u2015\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-12\/\" target=\"_blank\">\u30ec\u30dd\u30fc\u30c8\u304b\u3089\u5224\u660e\u3057\u305f\u4e8b\u5b9f\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>13\u65e5\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u5185\u5bb9\u304c\u78ba\u5b9a<\/a>\u3057\u305f\u3070\u304b\u308a\u3067\u3059\u304c\u3001\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30c1\u30fc\u30e0\u306b\u3088\u308b\u9023\u8f09<strong>\u300e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u300f<\/strong>\u306f\u4eca\u56de\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u591a\u69d8\u6027\u3084\u5b9f\u52b9\u6027\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u3088\u308a15\u5e74\u65e9\u304fCG\u30b3\u30fc\u30c9\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b<a title=\"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u53d6\u7de0\u5f79\u4f1a\u7b49\u306e\u8cac\u52d9\u2462\u300d\uff5e\u53d6\u7de0\u5f79\u4f1a\u306e\u591a\u69d8\u6027\u78ba\u4fdd\u306b\u3064\u3044\u3066\uff08\uff14\uff0d11\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-182\/\" target=\"_blank\">\u30d5\u30e9\u30f3\u30b9\u306e\u5b9f\u614b\u304b\u3089\u30d2\u30f3\u30c8\u3092\u63a2\u3063\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-65628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png\" alt=\"\" width=\"206\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2.png 600w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306f<br \/>\n\u5168\u56fd\u306eTAC\u6821\u820e\u3067\u914d\u5e03\u4e2d\uff01<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><span style=\"color: #432f2f;\"><strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/strong><\/span>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u21d2 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u4f1a\u54e1\u4fa1\u683c<\/strong>\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d<span style=\"color: #b22222; text-decoration: underline;\"><strong>1,620\u5186<\/strong><\/span>\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d<span style=\"color: #b22222;\">16,200\u5186<\/span>\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 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