{"id":86700,"date":"2016-03-24T10:14:33","date_gmt":"2016-03-24T01:14:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86700"},"modified":"2016-03-23T14:34:36","modified_gmt":"2016-03-23T05:34:36","slug":"institutional-accounting-article-16","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-16\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c13\u56de\u3011\u300c\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u3068\u3046\u3063\u304b\u308a\u30df\u30b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u3068\u3046\u3063\u304b\u308a\u30df\u30b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u8ca0\u6570\u306e\u524d\u306b\u25b3\u3092\u3064\u3051\u5fd8\u308c\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86714\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-1.png\" alt=\"\" width=\"366\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-1.png 523w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-1-293x300.png 293w\" sizes=\"(max-width: 366px) 100vw, 366px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span>\u306b\u306f\u9593\u9055\u3044\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u3002\u6570\u5b57\u306e\u524d\u306b\u25b3\u3092\u3064\u3051\u308b\u3079\u304d\u7b87\u6240\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u3092\u3064\u3051\u5fd8\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u3069\u306e\u6570\u5b57\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\u3002<\/p>\n<p>\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u3001\u3059\u3079\u3066\u306e\u79d1\u76ee\u306e\u5408\u8a08\u3092\u8a08\u7b97\u3057\u3066\u3001\u7d14\u8cc7\u7523\u5408\u8a08\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5dee\u984d\u3092\uff12\u3067\u5272\u3063\u3066\u307f\u308b\u3068\u30fb\u30fb\u30fb<\/strong><\/h4>\n<p>\u5408\u8a08\u8a08\u7b97\u304c\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\uff12\u3067\u5272\u308b\u3068\u3001\u30d7\u30e9\u30b9\u30de\u30a4\u30ca\u30b9\u3092\u9006\u306b\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u6570\u5b57\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u5dee\u984d\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u304c\u69d8\u3005\u306a\u306e\u3067\u3001\u3053\u306e\u65b9\u6cd5\u304c\u5f79\u306b\u7acb\u3064\u30b1\u30fc\u30b9\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u3053\u306e\u65b9\u6cd5\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span>\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u500b\u3005\u306e\u79d1\u76ee\u306e\u6570\u5b57\u3092\u3059\u3079\u3066\u5408\u8a08\u3059\u308b\u3068\u300118,378\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u7d14\u8cc7\u7523\u5408\u8a08\u306e\u6b04\u306b\u306f18,278\u3068\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e0d\u4e00\u81f4\u3067\u3059\u3002\u3055\u3063\u305d\u304f\u3001\u5dee\u984d\u3092\u6c42\u3081\u3066\uff12\u3067\u5272\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff0818,378\uff0d18,278\uff09\u00f7\uff12\uff1d50<\/p>\n<\/div>\n\u3053\u306e50\u3068\u3044\u3046\u6570\u5b57\u3092<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span>\u3067\u63a2\u305b\u3070\u3088\u3044\u306e\u3067\u3059\u3002\u3059\u3050\u898b\u3064\u304b\u308a\u307e\u3059\u306d\u3002\u300c\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8abf\u6574\u7d2f\u8a08\u984d50\u300d\u3067\u3059\u3002\u3053\u306e\u6570\u5b57\u304c\u30d7\u30e9\u30b9\u30de\u30a4\u30ca\u30b9\u9006\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86715\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-2.png\" alt=\"\" width=\"366\" height=\"468\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-2.png 523w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/keisan-mis13-2-234x300.png 234w\" sizes=\"(max-width: 366px) 100vw, 366px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3053\u308c\u306f\u30d5\u30a1\u30fc\u30b9\u30c8\u30bf\u30a4\u30e0\u30fb\u30df\u30b9<\/strong><\/h4>\n<p>\u6570\u5b57\u306e\u524d\u306e\u25b3\u3092\u3064\u3051\u5fd8\u308c\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6570\u5b57\u306e\u524d\u306e\u300c\u25b3\u300d\u306e\u3064\u3051\u5fd8\u308c\u3001\u3068\u308a\u5fd8\u308c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-3\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002\u305d\u308c\u306f\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u306b\u5206\u985e\u3055\u308c\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\u3067\u3057\u305f\u3002\u30d7\u30e9\u30b9\u306b\u3082\u30de\u30a4\u30ca\u30b9\u306b\u3082\u306a\u308b\u3046\u308b\u79d1\u76ee\u3067\u3001\u524d\u671f\u3068\u5f53\u671f\u306e\u7b26\u53f7\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u3001\u6570\u5b57\u306e\u4e0a\u66f8\u304d\u4f5c\u696d\u6642\u306b\u7b26\u53f7\u3092\u9593\u9055\u3046\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span>\u306e\u5834\u5408\u3082\u3001\u300c\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8abf\u6574\u7d2f\u8a08\u984d\u300d\u306f\u30d7\u30e9\u30b9\u306b\u3082\u30de\u30a4\u30ca\u30b9\u306b\u3082\u306a\u308b\u79d1\u76ee\u3067\u3059\u304b\u3089\u3001\u540c\u3058\u3088\u3046\u306b\u30df\u30b9\u304c\u8d77\u304d\u305f\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u4e8b\u4f8b\u306b\u306f\u5c11\u3057\u9055\u3046\u8981\u56e0\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9593\u9055\u3044\u304c\u8d77\u304d\u3066\u3057\u307e\u3063\u305f\u300c\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8abf\u6574\u7d2f\u8a08\u984d\u300d\u3068\u3044\u3046\u79d1\u76ee\u306f\u3001\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u3092\u53d7\u3051\u30662014\u5e74\uff13\u6708\u671f\u306b\u521d\u3081\u3066\u767b\u5834\u3057\u305f\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff11\u3011<\/strong><\/span>\u306e\u30df\u30b9\u304c\u691c\u51fa\u3055\u308c\u305f\u306e\u306f2015\u5e74\uff13\u6708\u671f\u3067\u3057\u305f\u306e\u3067\u3001\u65b0\u79d1\u76ee\u304c\u767b\u5834\u3057\u3066\u304b\u3089\u9593\u3082\u306a\u3044\u9803\u3067\u3059\u3002\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u62c5\u5f53\u8005\u306f\u3001\u3053\u306e\u79d1\u76ee\u304c\u30d7\u30e9\u30b9\u306b\u3082\u30de\u30a4\u30ca\u30b9\u306b\u3082\u306a\u308a\u3046\u308b\u79d1\u76ee\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u305d\u3082\u305d\u3082\u3053\u306e\u79d1\u76ee\u306e\u5185\u5bb9\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u306a\u3069\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u65b0\u3057\u3044\u9818\u57df\u306e\u4f5c\u696d\u3067\u8d77\u304d\u3066\u3057\u307e\u3046\u30df\u30b9\u3092\u3001\u7b46\u8005\u306f\u300c\u30d5\u30a1\u30fc\u30b9\u30c8\u30bf\u30a4\u30e0\u30fb\u30df\u30b9\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eba\u9593\u3068\u3044\u3046\u306e\u306f\u3001\u65b0\u3057\u3044\u3053\u3068\u306b\u76f4\u9762\u3059\u308b\u3068\u3001\u904e\u53bb\u306e\u81ea\u3089\u306e\u7d4c\u9a13\u306b\u7167\u3089\u3057\u3066\u89e3\u6c7a\u3057\u3088\u3046\u3068\u3059\u308b\u30af\u30bb\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u3057\u3044\u554f\u984c\u3092\u51e6\u7406\u3059\u308b\u306b\u306f\u65b0\u305f\u306b\u5b66\u3070\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u591a\u304f\u3001\u52b4\u529b\u3092\u8981\u3057\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u75b2\u308c\u3066\u304f\u308b\u3068\u3069\u3046\u3057\u3066\u3082\u904e\u53bb\u306e\u7d4c\u9a13\u306b\u4f9d\u5b58\u3057\u3066\u5224\u65ad\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002\u3042\u308b\u610f\u5473\u3053\u308c\u306f\u3001\u76ee\u306e\u524d\u306e\u65b0\u3057\u3044\u4e8b\u8c61\u306b\u5bfe\u3057\u3066\u601d\u8003\u505c\u6b62\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u30df\u30b9\u304c\u5f15\u304d\u8d77\u3053\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u985e\u4f3c\u4e8b\u4f8b\u306e\u7d39\u4ecb<\/strong><\/h4>\n<p>\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u304c\u6539\u6b63\u3001\u9069\u7528\u3055\u308c\u305f2014\u5e74\u304b\u3089\uff12\u3001\uff13\u5e74\u306f\u3001\u95a2\u9023\u3059\u308b\u9805\u76ee\u3067\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u591a\u304f\u898b\u3089\u308c\u308b\u306f\u305a\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3082\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u3092\u8a08\u7b97\u66f8\u985e\u306b\u305d\u306e\u307e\u307e\u5199\u3057\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\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><strong>\u5358\u4f53\u306b\u304a\u3051\u308b\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u9023\u7d50\u3068\u7570\u306a\u308b\u65e8\u306e\u6ce8\u8a18<\/strong><\/p>\n<h4><strong><span style=\"color: #800000;\">\u3014\u8aa4\u3015<\/span><\/strong><\/h4>\n<p><strong>\u3008\u500b\u5225\u6ce8\u8a18\u8868\u3009<\/strong><\/p>\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<p>\uff08\uff16\uff09\u3000\u305d\u306e\u4ed6<span style=\"color: #b22222;\"><strong>\u8ca1\u52d9\u8af8\u8868<\/strong><\/span>\u4f5c\u6210\u306e\u305f\u3081\u306e\u57fa\u672c\u3068\u306a\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-bottom: 3px;\">\u2460\u3000\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 1em;\">\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u672a\u51e6\u7406\u984d\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u306f\u3001\u9023\u7d50<span style=\"color: #b22222;\"><strong>\u8ca1\u52d9\u8af8\u8868<\/strong><\/span>\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u7570\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<h4><strong><span style=\"color: #333399;\">\u3014\u6b63\u3015<\/span><\/strong><\/h4>\n<p><strong>\u3008\u500b\u5225\u6ce8\u8a18\u8868\u3009<\/strong><\/p>\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<p>\uff08\uff16\uff09\u3000\u305d\u306e\u4ed6<span style=\"color: #b22222;\"><strong>\u8a08\u7b97\u66f8\u985e<\/strong><\/span>\u4f5c\u6210\u306e\u305f\u3081\u306e\u57fa\u672c\u3068\u306a\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-bottom: 3px;\">\u2460\u3000\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 1em;\">\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u672a\u51e6\u7406\u984d\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u306f\u3001\u9023\u7d50<span style=\"color: #b22222;\"><strong>\u8a08\u7b97\u66f8\u985e<\/strong><\/span>\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u7570\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b13\uff0d\uff12\u3011<\/strong><\/span>\u306f\u3001\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u9023\u7d50\u3068\u500b\u5225\u3067\u7570\u306a\u308b\u3053\u3068\u3092\u3001\u6ce8\u610f\u559a\u8d77\u3059\u308b\u305f\u3081\u306b\u500b\u5225\u8a08\u7b97\u66f8\u985e\u306e\u65b9\u306b\u6ce8\u8a18\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6ce8\u8a18\u306e\u8a18\u8f09\u306f\u3001\u8a08\u7b97\u66f8\u985e\u3067\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u8a18\u8f09\u3092\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/common\/law\/kaiji\/04.pdf#page=5\" target=\"_blank\">\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff18\u306e\uff12\uff0d10<\/a>\uff09\u3002\u305d\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3066\u3001\u8a08\u7b97\u66f8\u985e\u3067\u3082\u4efb\u610f\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u306e\u4e8b\u4f8b\u306e\u6ce8\u8a18\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u8a08\u7b97\u66f8\u985e\u306b\u30b3\u30d4\u30da\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u300c<span style=\"color: #b22222;\"><strong>\u8ca1\u52d9\u8af8\u8868<\/strong><\/span>\u300d\u3092\u300c<span style=\"color: #b22222;\"><strong>\u8a08\u7b97\u66f8\u985e<\/strong><\/span>\u300d\u306b\u66f8\u304d\u63db\u3048\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u70b9\u3067\u306f\u3001\u3053\u306e\u4e8b\u4f8b\u306f\u672c\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u306e\u66f8\u304d\u63db\u3048\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-5\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u3057\u305f<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff15\uff0d\uff12\u3011<\/strong><\/span>\u3068\u540c\u69d8\u3001\u300c\u30d5\u30eb\u30b3\u30d4\u30fc\u30fb\u30df\u30b9\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u6539\u6b63\u304b\u3089\u9593\u3082\u306a\u3044\u6642\u671f\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u3001\u3053\u3046\u3057\u305f\u30df\u30b9\u3092\u62db\u3044\u3066\u3044\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u7b49\u306b\u3088\u308a\u65b0\u305f\u306a\u4e8b\u67c4\u304c\u767b\u5834\u3057\u305f\u5834\u5408\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u3067\u5341\u5206\u306b\u6ce8\u610f\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" 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>\u5408\u8a08\u8a08\u7b97\u304c\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\uff12\u3067\u5272\u308b\u3068\u3001\u30d7\u30e9\u30b9\u30de\u30a4\u30ca\u30b9\u3092\u9006\u306b\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u6570\u5b57\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u5dee\u984d\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u304c\u69d8\u3005\u306a\u306e\u3067\u3001\u3053\u306e\u65b9\u6cd5\u304c\u5f79\u306b\u7acb\u3064\u30b1\u30fc\u30b9\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u3053\u306e\u65b9\u6cd5\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[497,611,138],"backnumber":[1837],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:21:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86700"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=86700"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86700\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86700"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86700"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}