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class=\"wp-block-paragraph\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u6a5f\u95a2\u306e\u3072\u3068\u3064\u3067\u3001\u4f1a\u793e\u306e\u8a08\u7b97\u66f8\u985e\u306a\u3069\u3092\u4f1a\u8a08\u76e3\u67fb\u3059\u308b\u3053\u3068\u3092\u4e3b\u306a\u8077\u52d9\u30fb\u6a29\u9650\u3068\u3057\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u307f\u304c\u5c31\u4efb\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306a\u3069\u306e\u8a2d\u7f6e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u307e\u3059\u3002<br>\u79c1\u7acb\u5b66\u6821\u632f\u8208\u52a9\u6210\u6cd5\u306b\u3082\u3068\u3065\u3044\u3066\u56fd\u7b49\u304b\u3089\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u308b\u5b66\u6821\u6cd5\u4eba\u306a\u3069\u3082\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u304c\u3001\u5f53\u8a18\u4e8b\u3067\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u793e\u6cd5\u76e3\u67fb\u3068\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u76e3\u67fb\u306e\u307f\u3092\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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href=\"https:\/\/web.archive.org\/web\/20240524042846\/https:\/\/jicpa.or.jp\/cpainfo\/introduction\/keyword\/post-100.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a<\/strong><\/a>\u53c8\u306f<a href=\"https:\/\/web.archive.org\/web\/20240723090419\/https:\/\/jicpa.or.jp\/cpainfo\/introduction\/keyword\/post-43.html\" target=\"_blank\" rel=\"noreferrer 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href=\"#Large-Companies\">\u5927\u4f1a\u793e<\/a><\/strong>\u53c8\u306f\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306b\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u3082\u5b9a\u6b3e\u306b\u5b9a\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 id=\"Large-Companies\" class=\"wp-block-heading\">\u5927\u4f1a\u793e\u3068\u306f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u4f1a\u793e\u3068\u306f\u3001\u898f\u6a21\u306e\u5927\u304d\u306a\u4f1a\u793e\u306e\u3053\u3068\u3067\u4f1a\u793e\u6cd52\u67616\u9805\u3067\u4e0b\u8a18\u3044\u305a\u308c\u304b\u3067\u3042\u308b\u3053\u3068\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-vk-numbered-square-mark vk_list_2\">\n<li>\u6700\u7d42\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e<strong>\u8cc7\u672c\u91d1\u304c5\u5104\u5186\u4ee5\u4e0a<\/strong>\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u6700\u7d42\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e<strong>\u8ca0\u50b5\u304c200\u5104\u5186\u4ee5\u4e0a<\/strong>\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u4f1a\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u529b\u306e\u5927\u304d\u3055\u304b\u3089\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a2d\u7f6e\u7fa9\u52d9\u3084\u5185\u90e8\u7d71\u5236\u6574\u5099\u7fa9\u52d9\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u516c\u544a\u306a\u3069\u591a\u304f\u306e\u898f\u5236\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u4efb\u671f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e<strong>\u4efb\u671f\u306f1\u5e74<\/strong>\u3067\u3059\u3002\u682a\u4e3b\u7dcf\u4f1a\u3067\u5225\u6bb5\u306e\u6c7a\u8b70\u304c\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u518d\u4efb\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e\u304c\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u304a\u304f\u65e8\u306e\u5b9a\u6b3e\u306e\u5b9a\u3081\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u4efb\u671f\u306f\u3053\u306e\u5b9a\u6b3e\u5909\u66f4\u306e\u52b9\u529b\u304c\u767a\u751f\u3057\u305f\u6642\u306b\u6e80\u4e86\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u696d\u52d9\u5185\u5bb9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8077\u52d9\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u59d4\u4efb\u3092\u53d7\u3051\u3066\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u682a\u5f0f\u4f1a\u793e\u306e<a href=\"https:\/\/www.ey.com\/ja_jp\/corporate-accounting\/commentary\/companies-act\/commentary-companies-act-2016-06-03-01\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u8a08\u7b97\u66f8\u985e\u304a\u3088\u3073\u9644\u5c5e\u660e\u7d30\u66f8\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3001\u81e8\u6642\u8a08\u7b97\u66f8\u985e<\/strong><\/a>\u306e\u76e3\u67fb\u8a3c\u660e\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5f79\u54e1\u7b49\u306e\u3053\u3068\u3067\u3059\u3002<br>\u76e3\u67fb\u3092\u53d7\u3051\u305f\u8a08\u7b97\u66f8\u985e\u304c\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3001\u3055\u3089\u306b\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8a08\u7b97\u66f8\u985e\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u304c\u4e0d\u8981\u3068\u306a\u308a\u3001\u5831\u544a\u3055\u3048\u3059\u308c\u3070\u3088\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u6a29\u9650\u30fb\u7fa9\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u306f\u3001<strong>\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6a29\u9650<\/strong>\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list vk_list_3\">\n<li>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u5e33\u7c3f\u304a\u3088\u3073\u3053\u308c\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3092\u95b2\u89a7\u30fb\u8b04\u5199\u3057\u3001\u307e\u305f\u306f\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u53ca\u3073<a href=\"https:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u4f1a\u8a08\u53c2\u4e0e<\/strong><\/a>\u4e26\u3073\u306b\u652f\u914d\u4eba\u305d\u306e\u4ed6\u306e\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u4f1a\u793e\u6cd5396\u67612\u9805\uff09\u3002<\/li>\n\n\n\n<li>\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u6c42\u3081\u3001\u5b50\u4f1a\u793e\u306e\u696d\u52d9\u304a\u3088\u3073\u8ca1\u7523\u306e\u72b6\u6cc1\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u4f1a\u793e\u6cd5396\u67613\u9805\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u53d6\u7de0\u5f79\u30fb\u57f7\u884c\u5f79\u306e\u8077\u52d9\u57f7\u884c\u306b\u95a2\u3057\u3066\u4e0d\u6b63\u884c\u70ba\u307e\u305f\u306f\u6cd5\u4ee4\u30fb\u5b9a\u6b3e\u306b\u9055\u53cd\u3059\u308b\u91cd\u5927\u306a\u4e8b\u5b9f\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6a5f\u95a2\u306b\u5831\u544a\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-vk-numbered-square-mark vk_list_4\">\n<li>\u76e3\u67fb\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u76e3\u67fb\u5f79\u4f1a<\/li>\n\n\n\n<li>\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a<\/li>\n\n\n\n<li>\u6307\u540d\u59d4\u54e1\u4f1a\u7b49\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u76e3\u67fb\u59d4\u54e1\u4f1a<\/li>\n\n\n\n<li>\u4e0a\u8a18\u4ee5\u5916\u3067\u306f\u76e3\u67fb\u5f79<\/li>\n<\/ul>\n\n\n\n<h2 id=\"corporate-auditors\" class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u76e3\u67fb\u5f79\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u5f79\u3068\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u9078\u4efb\u3055\u308c\u308b\u4f1a\u793e\u6cd5\u4e0a\u306e\u5f79\u54e1\u3092\u3044\u3044\u307e\u3059\u3002\u76e3\u67fb\u5f79\u306f\u682a\u4e3b\u7dcf\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u7b49\u3068\u4e26\u3076\u682a\u5f0f\u4f1a\u793e\u306e\u6a5f\u95a2\u306e\u4e00\u3064\u3067\u3059\u3002<br>\u4e3b\u306a\u5f79\u5272\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3084\u9069\u6b63\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u53d6\u7de0\u5f79\u304c\u884c\u3063\u3066\u3044\u308b\u8077\u52d9\u306b\u5bfe\u3057\u3066\u3001\u4e0d\u6b63\u304c\u306a\u3044\u304b\u3092\u72ec\u81ea\u306b\u8abf\u67fb\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u682a\u4e3b\u7dcf\u4f1a\u3067\u5831\u544a\u3057\u3001\u4e0d\u6b63\u884c\u70ba\u5dee\u6b62\u8acb\u6c42\u3092\u884c\u3046\u6a29\u9650\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u4efb\u671f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u5f79\u306e\u4efb\u671f\u306f\u4f1a\u793e\u6cd5\u306b\u3088\u308a<strong>\u539f\u52474\u5e74<\/strong>\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u5236\u9650\u3092\u5b9a\u3081\u3066\u3044\u308b\u975e\u516c\u958b\u4f1a\u793e\u306f\u5b9a\u6b3e\u306b\u3088\u3063\u306610\u5e74\u307e\u3067\u306e\u5ef6\u9577\u304c\u53ef\u80fd\u3067\u3059\u3002<br>\u306a\u304a\u3001\u4efb\u671f\u6e80\u4e86\u5f8c\u306b\u540c\u3058\u4eba\u304c\u76e3\u67fb\u5f79\u3068\u3057\u3066\u518d\u4efb\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u767b\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u696d\u52d9\u5185\u5bb9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u5f79\u306f\u3001\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e962\u67611\u9805\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u300c\u682a\u4e3b\u306e\u8ca0\u8a17\u3092\u53d7\u3051\u305f\u72ec\u7acb\u306e\u6a5f\u95a2\u3068\u3057\u3066\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u306e\u57f7\u884c\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u5065\u5168\u3067\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u78ba\u4fdd\u3057\u3001\u793e\u4f1a\u7684\u4fe1\u983c\u306b\u5fdc\u3048\u308b\u826f\u8cea\u306a\u4f01\u696d\u7d71\u6cbb\u4f53\u5236\u3092\u78ba\u7acb\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u300d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001\u76e3\u67fb\u5f79\u306f<strong>\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u306e\u57f7\u884c\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068<\/strong>\u3001\u305d\u3057\u3066<strong>\u76e3\u67fb\u5831\u544a\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068<\/strong>\u304c\u305d\u306e\u8077\u52d9\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u5247\u3068\u3057\u3066\u4f1a\u793e\u306e\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u300c<strong>\u4f1a\u8a08\u76e3\u67fb<\/strong>\u300d\u3068\u300c<strong>\u696d\u52d9\u76e3\u67fb<\/strong>\u300d\u306e\u4e21\u65b9\u306e\u6a29\u9650\u3092\u6709\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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vk_list_6\">\n<li>\u76e3\u67fb\u4eba\u306b\u3088\u308b\u76e3\u67fb\u5f79\u7b49\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3001\u793e\u5916\u53d6\u7de0\u5f79\u3068\u306e\u5341\u5206\u306a\u9023\u643a\u306e\u78ba\u4fdd\u3001\u76e3\u67fb\u4eba\u306e\u6307\u6458\u7b49\u306b\u5bfe\u3059\u308b\u4f1a\u793e\u5074\u306e\u5bfe\u5fdc\u4f53\u5236\u306e\u78ba\u7acb\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u76e3\u67fb\u5f79\u7b49\u304c\u696d\u52d9\u76e3\u67fb\u304b\u3089\u5f97\u308b\u60c5\u5831\u306f\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u306b\u3082\u6709\u7528\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306e\u76e3\u8996\u3059\u308b\u8cac\u4efb\u3092\u6709\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading 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