{"id":100107,"date":"2020-12-17T00:00:00","date_gmt":"2020-12-16T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/11335\/"},"modified":"2020-12-17T00:00:00","modified_gmt":"2020-12-17T00:00:00","slug":"11335","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/11335\/","title":{"rendered":"\u3069\u3053\u307e\u3067\u8a31\u3055\u308c\u308b?\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u539f\u5247"},"content":{"rendered":"<p>\u6c7a\u7b97\u66f8\u304c\u307b\u307c\u78ba\u5b9a\u3057\u305f\u304b\u3068\u601d\u308f\u308c\u308b\u3068\u304d\u306b\u300c\u91d1\u984d\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u300d\u300c\u52d8\u5b9a\u79d1\u76ee\u304c\u9069\u5207\u3067\u306a\u3044\u300d\u306a\u3069\u306e\u8a02\u6b63\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4fee\u6b63\u4f1d\u7968\u3092\u3059\u3050\u306b\u8d77\u7968\u3067\u304d\u308b\u72b6\u6cc1\u306b\u3042\u308c\u3070\u4fee\u6b63\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u7de0\u3081\u51e6\u7406\u3084\u6c7a\u88c1\u306a\u3069\u3067\u4fee\u6b63\u306b\u624b\u7d9a\u304d\u304c\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br 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\/>\n\u91cd\u8981\u6027\u306e\u539f\u5247\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306b\u95a2\u3057\u3066\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u3068\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u4e00\u822c\u539f\u5247\u306e\u4e00\u3064\u3067\u3001\u300c\u6b63\u78ba\u306a\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u300d\u3068\u3001\u300c\u305d\u306e\u6b63\u78ba\u306a\u4f1a\u8a08\u5e33\u7c3f\u3092\u3082\u3068\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u300d\u3068\u306e\u4e8c\u3064\u3092\u6c42\u3081\u308b\u539f\u5247\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u3057\u305f\u304c\u3063\u305f\u7d50\u679c\u3001\u6c7a\u7b97\u51e6\u7406\u306b\u3042\u305f\u3063\u3066\u8efd\u5fae\u306a\u9593\u9055\u3044\u306a\u3069\u3092\u300c\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u300d\u3068\u3057\u3066\u8a02\u6b63\u305b\u305a\u306b\u6e08\u307e\u3059\u3068\u3044\u3046\u3053\u3068\u306f\u73fe\u5b9f\u7684\u306b\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u91cd\u8981\u6027\u306e\u539f\u5247\u3068\u306f\u3001\u6b63\u78ba\u6027\u3092\u6c42\u3081\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u4e2d\u3067\u5b9f\u52d9\u5bc4\u308a\u306e\u67d4\u8edf\u306a\u30eb\u30fc\u30eb\u3067\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp; <\/p>\n<p>\u300c\u7c21\u4fbf\u306a\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u300d\u91cd\u8981\u6027\u306e\u539f\u5247\u3067\u3059\u304c\u3001\u3069\u3053\u307e\u3067\u7c21\u4fbf\u306a\u65b9\u6cd5\u304c\u8a31\u3055\u308c\u308b\u306e\u304b\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002\u5b9f\u969b\u306e\u3068\u3053\u308d\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u3001\u5f15\u304d\u7d9a\u304d\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"04\">\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u5177\u4f53\u4f8b\u3068\u306f?\u8a31\u5bb9\u7bc4\u56f2\u306f?<\/h3>\n<p>\u73fe\u5b9f\u7684\u306b\u306f\u3001\u3069\u3053\u307e\u3067\u7c21\u4fbf\u306a\u65b9\u6cd5\u304c\u8a31\u3055\u308c\u308b\u304b\u306f\u5177\u4f53\u7684\u306b\u6570\u5024\u306b\u307e\u3067\u843d\u3068\u3055\u308c\u305f\u30eb\u30fc\u30eb\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u306b\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u306f\u300c\u8cea\u7684\u306a\u91cd\u8981\u6027\u300d\u3068\u300c\u91cf\u7684\u306a\u91cd\u8981\u6027\u300d\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u307e\u3059\u3002\u8cea\u7684\u91cd\u8981\u6027\u3068\u306f\u3001\u91d1\u984d\u306e\u5927\u5c0f\u306b\u95a2\u4fc2\u306a\u304f\u3001\u305d\u306e\u53d6\u5f15\u304c\u696d\u52d9\u4e0a\u91cd\u8981\u3067\u3042\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u3092\u91cd\u8996\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002\u4f7f\u7528\u3055\u308c\u308b\u300c\u52d8\u5b9a\u79d1\u76ee\u300d\u304c\u4e8b\u696d\u306e\u72b6\u6cc1\u3092\u793a\u3059\u4e0a\u3067\u5f71\u97ff\u5ea6\u304c\u5927\u304d\u3044\u3082\u306e\u306f\u91cd\u8981\u5ea6\u5927\u3068\u5224\u65ad\u3057\u307e\u3059\u3002\u8cea\u7684\u91cd\u8981\u6027\u3067\u5224\u65ad\u3059\u308b\u3082\u306e\u306e\u4ee3\u8868\u3068\u3057\u3066\u306f\u3001\u73fe\u91d1\u3084\u9810\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u91d1\u3084\u9810\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u8cea\u7684\u91cd\u8981\u6027\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u91cd\u8981\u6027\u306e\u539f\u5247\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u53b3\u683c\u3055\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u73fe\u91d1\u30fb\u9810\u91d1\u4ee5\u5916\u306b\u3082\u53b3\u683c\u306a\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u4f8b\u3092\u6319\u3052\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u89aa\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u306a\u3069\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15<\/li>\n<li>\u5f79\u54e1\u5831\u916c\u3001\u8cde\u4e0e<\/li>\n<li>M&#038;A\uff08\u5408\u4f75\u3084\u8cb7\u53ce\uff09\u306b\u95a2\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u91cf\u7684\u91cd\u8981\u6027\u3068\u306f\u4e00\u5b9a\u306e\u91d1\u984d\u4ee5\u4e0b\u3068\u306a\u308b\u3082\u306e\u306f\u7c21\u4fbf\u306a\u51e6\u7406\u3092\u3059\u308b\u3068\u3044\u3046\u57fa\u6e96\u3067\u3059\u3002\u4f8b\u3048\u3070\u300120\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u7d4c\u8cbb\u51e6\u7406\u3059\u308b\u306e\u3082\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u4e00\u4f8b\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u5177\u4f53\u4f8b\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<li>(1) \u6d88\u8017\u54c1\u3001\u6d88\u8017\u5de5\u5177\u5668\u5177\u5099\u54c1\u305d\u306e\u4ed6\u306e\u8caf\u8535\u54c1\u7b49\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8cb7\u5165\u6642\u53c8\u306f\u6255\u51fa\u6642\u306b\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>(2) \u524d\u6255\u8cbb\u7528\u3001\u672a\u53ce\u53ce\u76ca\u3001\u672a\u6255\u8cbb\u7528\u53ca\u3073\u524d\u53d7\u53ce\u76ca\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>(3) \u5f15\u5f53\u91d1\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>(4) \u305f\u306a\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u3089\u308c\u308b\u5f15\u53d6\u8cbb\u7528\u3001\u95a2\u7a0e\u3001\u8cb7\u5165\u4e8b\u52d9\u8cbb\u3001\u79fb\u7ba1\u8cbb\u3001\u4fdd\u7ba1\u8cbb\u7b49\u306e\u4ed8\u968f\u8cbb\u7528\u306e\u3046\u3061\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>(5) \u5206\u5272\u8fd4\u6e08\u306e\u5b9a\u3081\u306e\u3042\u308b\u9577\u671f\u306e\u50b5\u6a29\u53c8\u306f\u50b5\u52d9\u306e\u3046\u3061\u3001\u671f\u9650\u304c\u4e001\u5e74\u4ee5\u5185\u306b\u5230\u6765\u3059\u308b\u3082\u306e\u3067\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u53c8\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 <\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u91cd\u8981\u6027\u306e\u539f\u5247\u306f\u3001\u7d4c\u8cbb\u3001\u7d4c\u904e\u52d8\u5b9a\u3001\u68da\u5378\u8cc7\u7523\u306a\u3069\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3082\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3082\u5e83\u304f\u6d45\u304f\u3001\u5f71\u97ff\u304c\u3042\u308b\u3082\u306e\u306a\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"05\">\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u5224\u65ad\u306f\u96e3\u3057\u3044<\/h2>\n<h3 id=\"06\">\u843d\u3068\u3057\u3069\u3053\u308d\u3092\u898b\u3064\u3051\u3066\u3001\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/h3>\n<p>\u5927\u4f01\u696d\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u7d42\u7684\u306b\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u3082\u3063\u3066\u304a\u308a\u3001\u76e3\u67fb\u3067\u767a\u898b\u3057\u305f\u8aa4\u308a\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u4fee\u6b63\u3084\u5f8c\u767a\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306e\u5224\u65ad\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u7a0e\u5f15\u524d\u5229\u76ca\u306e5%\u306a\u3069\u306e\u57fa\u6e96\u5024\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u6642\u306e\u72b6\u6cc1\u306b\u3088\u308a\u5225\u306e\u5272\u5408\u304c\u63a1\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u591a\u3005\u3042\u308a\u307e\u3059\u3002 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id=\"07\">\u307e\u3068\u3081<\/h2>\n<p>\u91cd\u8981\u6027\u306e\u539f\u5247\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3057\u306a\u3044\u304b\u3069\u3046\u304b\u304c\u6c7a\u3081\u624b\u3067\u3042\u308a\u3001\u5b9f\u52d9\u7684\u306a\u30eb\u30fc\u30eb\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u304c\u5224\u65ad\u3057\u3001\u9069\u7528\u3067\u304d\u308b\u539f\u5247\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u8a08\u51e6\u7406\u306e\u5927\u524d\u63d0\u306f\u3001\u300c\u6b63\u78ba\u306a\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u300d\u3067\u3042\u308b\u306e\u3067\u65e5\u3005\u306e\u51e6\u7406\u306e\u30c1\u30a7\u30c3\u30af\u3092\u6020\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003\u8cc7\u6599<\/p>\n<ul>\n<a href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/misc\/misc_others\/2019-0306.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.asb.or.jp\/jp\/accounting_standards\/misc\/misc_others\/2019-0306.html<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/youryou\/about\/index.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.chusho.meti.go.jp\/zaimu\/youryou\/about\/index.htm<\/a><\/i><\/p>\n<p><a href=\"https:\/\/jicpa.or.jp\/specialized_field\/2-24-0-2f-20190612.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/jicpa.or.jp\/specialized_field\/2-24-0-2f-20190612.pdf<\/a><\/i>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6c7a\u7b97\u66f8\u304c\u307b\u307c\u78ba\u5b9a\u3057\u305f\u304b\u3068\u601d\u308f\u308c\u308b\u3068\u304d\u306b\u300c\u91d1\u984d\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u300d\u300c\u52d8\u5b9a\u79d1\u76ee\u304c\u9069\u5207\u3067\u306a\u3044\u300d\u306a\u3069\u306e\u8a02\u6b63\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4fee\u6b63\u4f1d\u7968\u3092\u3059\u3050\u306b\u8d77\u7968\u3067\u304d\u308b\u72b6\u6cc1\u306b\u3042\u308c\u3070\u4fee\u6b63\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u7de0\u3081\u51e6\u7406\u3084\u6c7a\u88c1\u306a\u3069\u3067\u4fee\u6b63\u306b\u624b\u7d9a\u304d\u304c\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002 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