{"id":82013,"date":"2015-11-13T19:12:50","date_gmt":"2015-11-13T10:12:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=82013"},"modified":"2015-11-13T19:14:49","modified_gmt":"2015-11-13T10:14:49","slug":"financial-statements-report-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-42\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u516c\u8868\uff5e\u76e3\u67fb\u5f79\u306e\u91cd\u8981\u6027\u9ad8\u307e\u308a\u3092\u53d7\u3051\u54c1\u8cea\u5411\u4e0a\u3078\u306e\u5229\u7528\u3092\u671f\u5f85\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>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u5f79\u306e\u91cd\u8981\u6027\u9ad8\u307e\u308a\u3092\u53d7\u3051\u54c1\u8cea\u5411\u4e0a\u3078\u306e\u5229\u7528\u3092\u671f\u5f85\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\u5e7411\u670810\u65e5\u4ed8\u3051\u3067\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u4f1a\u8a08\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/news\/briefing\/post-342.html\" target=\"_blank\">\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u5f79\u7b49\u306b\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u89e3\u4efb\u6a29\u306e\u6c7a\u5b9a\u6a29\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u307e\u305f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u304a\u3044\u3066\u76e3\u67fb\u5f79\u4f1a\u304c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u5b9a\u53ca\u3073\u8a55\u4fa1\u306e\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3053\u3068\u306a\u3069\u304c\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u52d5\u5411\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u306e\u8a2d\u7f6e\uff08\u5e73\u621027\u5e74\uff19\u670818\u65e5\u3001\u91d1\u878d\u5e81\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u21d2\u8a73\u3057\u304f\u306f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3092\u542b\u3080\u300c\u5e73\u621027\u4e8b\u52d9\u5e74\u5ea6\u3000\u91d1\u878d\u884c\u653f\u65b9\u91dd\u300d\u3092\u516c\u8868\uff5e\u4f1a\u8a08\u4e0d\u6b63\u4e8b\u6848\u306a\u3069\u53d7\u3051\u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u306e\u8a2d\u7f6e\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-37\/\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000IOSCO\u306b\u3088\u308b\u6700\u7d42\u5831\u544a\u66f8\u300c\u516c\u958b\u4f01\u696d\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u6cd5\u4eba\u306e\u900f\u660e\u6027\u300d\uff08\u5e73\u621027\u5e7411\u670811\u65e5\u3001\u91d1\u878d\u5e81\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u21d2\u8a73\u3057\u304f\u306f<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/inter\/ios\/20151111-5.html\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff08\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/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\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u5f62\u5f0f\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u308a\u3001\u89e3\u8aac\u304c\u8ff0\u3079\u3089\u308c\u308b\u306a\u3069\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u3088\u3046\u306b\u5de5\u592b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96\u3068\u3057\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u54c1\u8cea\u7ba1\u7406\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u54c1\u8cea\u7ba1\u7406\u306b\u554f\u984c\u306f\u306a\u3044\u304b\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u3088\u308b\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76e3\u67fb\u30c1\u30fc\u30e0\uff08\u72ec\u7acb\u6027\u3001\u9069\u5207\u306a\u30e1\u30f3\u30d0\u30fc\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u76e3\u67fb\u5831\u916c\u7b49\uff08\u9069\u5207\u306a\u5831\u916c\u7b49\u306e\u6c34\u6e96\u304b\u3001\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3068\u52b9\u7387\u6027\u306b\u914d\u616e\u3055\u308c\u3066\u3044\u308b\u304b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\uff08\u76e3\u67fb\u5f79\u7b49\u304b\u3089\u306e\u8cea\u554f\u3084\u76f8\u8ac7\u306b\u5bfe\u3059\u308b\u56de\u7b54\u306f\u9069\u6642\u30fb\u9069\u5207\u304b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u7d4c\u55b6\u8005\u7b49\u3068\u306e\u95a2\u4fc2\uff08\u7d4c\u55b6\u8005\u7b49\u3068\u6709\u52b9\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u3066\u3044\u308b\u304b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\uff08\u5341\u5206\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u53d6\u3089\u308c\u3066\u3044\u308b\u304b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2466<\/span>\u3000\u4e0d\u6b63\u30ea\u30b9\u30af\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u54c1\u8cea\u7ba1\u7406\u4f53\u5236\u306b\u304a\u3044\u3066\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u5341\u5206\u306a\u914d\u616e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u5b9a\u57fa\u6e96<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u5b9a\u57fa\u6e96\u3068\u3057\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u6982\u8981\uff08\u6982\u8981\u3001\u54c1\u8cea\u7ba1\u7406\u4f53\u5236\u3001\u72ec\u7acb\u6027\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76e3\u67fb\u306e\u5b9f\u65bd\u4f53\u5236\u7b49\uff08\u76e3\u67fb\u8a08\u753b\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u7de8\u6210\u306e\u9069\u5207\u6027\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76e3\u67fb\u5831\u916c\u898b\u7a4d\u984d\uff08\u9069\u5207\u306a\u898b\u7a4d\u984d\u304b\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4ed8\u9332<\/strong><\/h4>\n<p>\u4ed8\u9332\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el001_151110_1_1aa.pdf#page=40\" target=\"_blank\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96\u9805\u76ee\u4f8b\u306e\u6642\u7cfb\u5217\u8868\u793a<\/a>\u300d\uff08p36\uff5e\uff09\u306f\u3001\u672c\u6587\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u6642\u7cfb\u5217\uff08\u76e3\u67fb\u5951\u7d04\u306e\u66f4\u65b0\u6642\u3001\u671f\u4e2d\u3001\u671f\u672b\u306a\u3069\uff09\u3067\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el001_151110_1_1aa.pdf#page=56\" target=\"_blank\">\u76e3\u67fb\u8abf\u66f8\u4f8b<\/a>\u300d\uff08p52\uff5e\uff09\u306f\u3001\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u9805\u76ee\u3068\u8a55\u4fa1\u7d50\u679c\u306e\u5f62\u5f0f\u3067\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u5b9f\u52d9\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u5de5\u592b\u3055\u308c\u3066\u3044\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621027\u5e7411\u670810\u65e5\u4ed8\u3051\u3067\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u4f1a\u8a08\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u5f79\u7b49\u306b\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u89e3\u4efb\u6a29\u306e\u6c7a\u5b9a\u6a29\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u307e\u305f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u304a\u3044\u3066\u76e3\u67fb\u5f79\u4f1a\u304c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u5b9a\u53ca\u3073\u8a55\u4fa1\u306e\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3053\u3068\u306a\u3069\u304c\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\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":[370,178,180,235,167,279,289],"tags":[333,128],"backnumber":[1820],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 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