{"id":10189,"date":"2023-06-21T11:30:00","date_gmt":"2023-06-21T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=10189"},"modified":"2023-06-19T13:41:23","modified_gmt":"2023-06-19T04:41:23","slug":"%e6%af%8e%e5%b9%b4%e3%81%ae%e7%a8%8e%e5%88%b6%e3%83%bb%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e6%94%b9%e6%ad%a3%e3%81%ab%e5%af%be%e5%bf%9c%e3%81%af%e5%a4%a7%e5%a4%89%ef%bc%81%e5%8a%b9%e7%8e%87","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/10189\/","title":{"rendered":"\u6bce\u5e74\u306e\u7a0e\u5236\u30fb\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u5bfe\u5fdc\u306f\u5927\u5909\uff01\u52b9\u7387\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/deal-with-revision-accounting-standard-main-1024x538.png\" alt=\"\" class=\"wp-image-10194\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/deal-with-revision-accounting-standard-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/deal-with-revision-accounting-standard-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/deal-with-revision-accounting-standard-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/deal-with-revision-accounting-standard-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u5236\u6539\u6b63\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306f\u6bce\u5e74\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u4e0a\u5834\u4f01\u696d\u306e\u307f\u306a\u3089\u305a\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u5927\u304d\u304f\u5f71\u97ff\u304c\u3042\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5b9a\u671f\u7684\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5236\u5ea6\u3078\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u5206\u304b\u308a\u306a\u304c\u3089\u3001\u65e5\u3005\u306e\u696d\u52d9\u306b\u60a9\u6bba\u3055\u308c\u3001\u6708\u6b21\u30fb\u56db\u534a\u671f\u30fb\u5e74\u5ea6\u6c7a\u7b97\u306a\u3069\u91cd\u8981\u306a\u696d\u52d9\u3082\u91cd\u306a\u308a\u3001\u306a\u304b\u306a\u304b\u3058\u3063\u304f\u308a\u8003\u5bdf\u3059\u308b\u6642\u9593\u3092\u53d6\u308b\u306e\u304c\u96e3\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5c11\u306a\u304f\u3068\u3082\u5e74\u5ea6\u6c7a\u7b97\u306e\u524d\u306b\u306f\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u3001\u5fc5\u8981\u306a\u3089\u3070\u6c7a\u7b97\u696d\u52d9\u306b\u53d6\u308a\u8fbc\u3080\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u6bce\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b<\/a><\/li><li><a href=\"#i-2\">\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u6539\u6b63\u306e\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b<\/a><ul><li><a href=\"#i-3\">\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u4f55\u304b\uff1f\u7a0e\u52d9\u4f5c\u6210\u306e\u57fa\u6e96\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-4\">\u4f1a\u8a08\u57fa\u6e96\u306e\u7a2e\u985e<\/a><ul><li><a href=\"#i-5\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/a><\/li><li><a href=\"#i-6\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96<\/a><\/li><li><a href=\"#IFRS\">IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09<\/a><\/li><li><a href=\"#J-IFRS\">J-IFRS<\/a><\/li><\/ul><\/li><li><a 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href=\"#i-23\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-24\">\u6539\u6b63\u30eb\u30fc\u30eb\u3092\u81ea\u52d5\u7684\u306b\u9069\u7528<\/a><\/li><li><a href=\"#i-25\">\u30ec\u30dd\u30fc\u30c8\u3084\u5206\u6790\u3078\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-26\">\u30c7\u30fc\u30bf\u306e\u7d71\u5408\u3068\u5171\u6709\u304c\u8fc5\u901f<\/a><\/li><li><a href=\"#i-27\">\u5c02\u9580\u5bb6\u3068\u306e\u9023\u643a\u304c\u5bb9\u6613<\/a><\/li><li><a href=\"#i-28\">\u5909\u66f4\u70b9\u3078\u306e\u8a55\u4fa1\u3084\u76e3\u67fb\u306e\u5b9f\u65bd<\/a><\/li><li><a href=\"#i-29\">\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3068\u6539\u5584\u3092\u884c\u3046<\/a><\/li><\/ul><\/li><li><a href=\"#i-30\">\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5909\u66f4\u5185\u5bb9\u3092\u52a0\u3048\u308b<\/a><ul><li><a href=\"#i-31\">\u5fc5\u8981\u306a\u60c5\u5831\u306e\u53ce\u96c6\u3059\u308b<\/a><\/li><li><a href=\"#i-32\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u3078\u306e\u5165\u529b<\/a><\/li><li><a href=\"#i-33\">\u4f1a\u8a08\u5e33\u7c3f\u306e\u5b8c\u6210<\/a><\/li><li><a href=\"#i-34\">\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/a><\/li><li><a href=\"#i-35\">\u4f1a\u8a08\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-36\">\u8cc7\u6599\u306e\u5831\u544a<\/a><\/li><\/ul><\/li><li><a href=\"#i-37\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u6bce\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b<\/span><\/h2>\n\n\n\n<p>\u6bce\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-1024x1024.png\" alt=\"\" class=\"wp-image-10193\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/06\/for-deal-with-modified-accounting-standard.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u305d\u308c\u3067\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u6539\u6b63\u306e\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b<\/strong><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"i-4\">\u4f1a\u8a08\u57fa\u6e96\u306e\u7a2e\u985e<\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u3067\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"i-6\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96<\/span><\/h4>\n\n\n\n<p>\u300c\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u4e0a\u5834\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u306f\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4e16\u754c\u3067\u6700\u3082\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u4e00\u3064\u3067\u3001\u7c73\u56fd\u306e\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u4e16\u754c\u4e2d\u306e\u591a\u304f\u306e\u4f01\u696d\u304c\u300c\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"IFRS\">IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09<\/span><\/h4>\n\n\n\n<p>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08IASB\uff09\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u4e16\u754c\u5404\u56fd\u3067\u5e83\u304f\u4f7f\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u3067\u30822011\u5e74\u306b\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>IFRS\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\uff08\u65e5\u672c\u57fa\u6e96\uff09\u3088\u308a\u3082\u3001\u3088\u308a\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u7279\u5fb4\u3068\u3057\u3066\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3068\u8868\u793a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u306f\u3001\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u6e2c\u5b9a\u57fa\u6e96\u3068\u3057\u3066\u516c\u6b63\u4fa1\u5024\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u3000<\/li>\n<\/ul>\n\n\n\n<p>\u306a\u3069\u304c\u3042\u308a\u3001\u56fd\u969b\u5c55\u958b\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5fc5\u8981\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u304c\u3001\u8907\u96d1\u306a\u305f\u3081\u5c0e\u5165\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"J-IFRS\">J-IFRS<\/span><\/h4>\n\n\n\n<p>\u300cJ-IFRS\u300d\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308bASBJ\u306b\u3088\u308a\u7b56\u5b9a\u3055\u308c\u308b\u65e5\u672c\u7248\u306eIFRS\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u306e\u9593\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u305f\u5185\u5bb9\u3067\u30012016\u5e743\u6708\u671f\u672b\u3088\u308a\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002IFRS\u306e\u5185\u5bb9\u3092\u3001\u65e5\u672c\u56fd\u5185\u306e\u7d4c\u6e08\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u4fee\u6b63\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u629e\u3059\u3079\u304d\u304b<\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u3054\u304f\u666e\u901a\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u56fd\u969b\u5c55\u958b\u3092\u898b\u636e\u3048\u3066\u81ea\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u3001\u4e16\u754c\u306b\u901a\u7528\u3059\u308b\u57fa\u6e96\u3067\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001IFRS\u9069\u7528\u306a\u3069\u3082\u691c\u8a0e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-8\">\u7a0e\u52d9\u8a08\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u306e\u7a0e\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u4e0a\u8a18\u300c\u65e5\u672c\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u305f\u5f53\u671f\u5229\u76ca\u3092\u57fa\u790e\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u8abf\u6574\u5185\u5bb9\u3068\u3057\u3066\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u3082\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u3067\u8a08\u7b97\u3055\u308c\u305f\u5f53\u671f\u5229\u76ca\u3092\u5bb9\u8a8d\u3059\u308b\u5f62\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u301c\u6cd5\u4eba\u7a0e\u95a2\u4fc2\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff5e\u6cd5\u4eba\u7a0e\u95a2\u4fc2<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-9\"><strong>\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u6539\u6b63\u306e\u5909\u66f4\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8a55\u4fa1\u3068\u5f71\u97ff\u984d\u3092\u8a66\u7b97\u3059\u308b<\/strong><\/span><\/h2>\n\n\n\n<p>\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u6539\u6b63\u306e\u5909\u66f4\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5909\u66f4\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u305d\u306e\u5f71\u97ff\u304c\u81ea\u793e\u306b\u5f71\u97ff\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u5206\u91ce\u306b\u9020\u8a63\u304c\u6df1\u3044\u5c02\u9580\u5bb6\u306e\u610f\u898b\u3092\u53d6\u308a\u5165\u308c\u3001\u5f71\u97ff\u984d\u3092\u8a66\u7b97\u3057\u3066\u3001\u305d\u308c\u304c\u3054\u304f\u308f\u305a\u304b\u306a\u3089\u9069\u7528\u9664\u5916\u3082\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\">\u5909\u66f4\u70b9\u306e\u6761\u6587\u3092\u5165\u624b\u3059\u308b<\/span><\/h3>\n\n\n\n<p>\u5909\u66f4\u70b9\u306b\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6587\u66f8\u3092\u5165\u624b\u3057\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u6a5f\u95a2\u306eWEB\u30b5\u30a4\u30c8\uff08<a href=\"https:\/\/www.asb.or.jp\/jp\/\" target=\"_blank\" rel=\"noopener\" title=\"ASBJ\">ASBJ<\/a>\u7b49\uff09\u3084<a href=\"https:\/\/www.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\" title=\"\u56fd\u7a0e\u5c40\">\u56fd\u7a0e\u5c40<\/a>\u3001\u696d\u754c\u56e3\u4f53\uff08<a href=\"https:\/\/www.keidanren.or.jp\/\" target=\"_blank\" rel=\"noopener\" title=\"\u7d4c\u56e3\u9023\">\u7d4c\u56e3\u9023<\/a>\u7b49\uff09\u3001\u5831\u9053\u767a\u8868\u306a\u3069\u306e\u60c5\u5831\u6e90\u3092\u6d3b\u7528\u3059\u308b\u3068\u826f\u3044\u3067\u3059\u304c\u3001\u6642\u7cfb\u5217\u3067\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u306a\u3089\u3001\u65ec\u520a 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id=\"i-12\">\u5909\u66f4\u70b9\u306e\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b<\/span><\/h3>\n\n\n\n<p>\u5909\u66f4\u70b9\u304c\u7d44\u7e54\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5909\u66f4\u304c\u7279\u5b9a\u306e\u696d\u7a2e\u3084\u4f01\u696d\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u7bc4\u56f2\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306b\u95a2\u4fc2\u304c\u3042\u308c\u3070\u3088\u308a\u91cd\u70b9\u7684\u306b\u5206\u6790\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-13\">\u5c02\u9580\u5bb6\u3078\u306e\u5354\u529b\u3092\u4ef0\u3050<\/span><\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u3068\u5354\u529b\u3057\u3001\u5909\u66f4\u70b9\u304c\u7d44\u7e54\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5f7c\u3089\u306f\u5909\u66f4\u70b9\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u81ea\u793e\u3078\u306e\u5177\u4f53\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u57fa\u3065\u3044\u305f\u5206\u6790\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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id=\"i-16\">\u76ee\u7684\u306e\u5171\u6709\u3059\u308b<\/span><\/h3>\n\n\n\n<p>\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u6539\u6b63\u306e\u5909\u66f4\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u3084\u9867\u554f\u7a0e\u7406\u58eb\u306b\u5bfe\u3057\u3066\u3001\u540c\u696d\u4ed6\u793e\u306e\u53d6\u7d44\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u7406\u7531\u3084\u76ee\u7684\u3092\u5171\u6709\u3057\u3001\u3088\u308a\u52b9\u7387\u7684\u306b\u4f5c\u696d\u304c\u3067\u304d\u308b\u3088\u3046\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-17\">\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b<\/span><\/h3>\n\n\n\n<p>\u76e3\u67fb\u6cd5\u4eba\u3084\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u540c\u696d\u4ed6\u793e\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u3088\u308a\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u73fe\u6cc1\u3092\u53ce\u96c6\u3057\u3066\u81ea\u793e\u306e\u53d6\u7d44\u5185\u5bb9\u3068\u306e\u6bd4\u8f03\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-18\">\u5165\u624b\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3092\u884c\u3046<\/span><\/h3>\n\n\n\n<p>\u76e3\u67fb\u6cd5\u4eba\u3084\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u53ce\u96c6\u3057\u305f\u60c5\u5831\u3092\u5206\u6790\u3057\u3001\u8981\u70b9\u3084\u5bfe\u7b56\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5f8c\u3001\u81ea\u793e\u306b\u7d50\u679c\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u81ea\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u3068\u7af6\u4e89\u529b\u3078\u306e\u8a55\u4fa1\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u306a\u3069\u3001\u5e45\u5e83\u306b\u5f71\u97ff\u7bc4\u56f2\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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id=\"i-20\">\u5bfe\u5fdc\u7b56\u306e\u7b56\u5b9a\u3092\u884c\u3046<\/span><\/h3>\n\n\n\n<p>\u540c\u696d\u4ed6\u793e\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u3001\u81ea\u793e\u306e\u5bfe\u7b56\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002\u898b\u7fd2\u3046\u3079\u304d\u65b9\u91dd\u306a\u3069\u304c\u3042\u308c\u3070\u53d6\u308a\u5165\u308c\u3066\u3001\u3088\u308a\u65e9\u304f\u5909\u66f4\u70b9\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4f75\u305b\u3066\u8ca1\u52d9\u3084\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5f37\u5316\u306a\u3069\u3001\u5fc5\u8981\u306a\u53d6\u308a\u7d44\u307f\u3092\u8a08\u753b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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