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href=\"https:\/\/jicpa.or.jp\/specialized_field\/publication\/kansa\/\">\u76e3\u67fb\u5b9f\u52d9\u6307\u91dd\u7b49<\/a>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8 230\u300c\u76e3\u67fb\u8abf\u66f8\u300d\uff09<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u610f\u7fa9&nbsp;<\/h4>\n\n\n\n<p>\u76e3\u67fb\u8abf\u66f8\u306f\u3001\u76e3\u67fb\u4eba\u304c\u884c\u3063\u305f\u76e3\u67fb\u624b\u7d9a\u3084\u305d\u306e\u7d50\u679c\u3001\u304a\u3088\u3073\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u306a\u3069\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3092\u5f97\u305f\u3053\u3068\u3092\u793a\u3059\u8a18\u9332\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u540c\u6642\u306b\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u306e\u57fa\u6e96\u7b49\u306b\u6e96\u62e0\u3057\u3066\u76e3\u67fb\u3092\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u8a3c\u660e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76e3\u67fb\u8abf\u66f8\u306f\u76e3\u67fb\u4eba\u304c\u8cac\u4efb\u3092\u6301\u3063\u3066\u4f5c\u6210\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u5916\u90e8\u304b\u3089\u306e\u691c\u67fb\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u306e\u900f\u660e\u6027\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9<\/h3>\n\n\n\n<p>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u304c\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u76e3\u67fb\u8abf\u66f8\u306f\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u2460\u76e3\u67fb\u8abf\u66f8\u306e\u69d8\u5f0f\u3001\u5185\u5bb9\u53ca\u3073\u7bc4\u56f2\u306e\u7b56\u5b9a<\/h4>\n\n\n\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8003\u616e\u3057\u3066\u3001\u76e3\u67fb\u8abf\u66f8\u306e\u69d8\u5f0f\u3001\u5185\u5bb9\u3001\u304a\u3088\u3073\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-vk-check-square-mark vk_list_4\">\n<li>\u4f01\u696d\u306e\u898f\u6a21\u3084\u8907\u96d1\u6027<\/li>\n\n\n\n<li>\u5b9f\u65bd\u3057\u305f\u76e3\u67fb\u624b\u7d9a\u306e\u7a2e\u985e<\/li>\n\n\n\n<li>\u8b58\u5225\u3057\u305f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af<\/li>\n\n\n\n<li>\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u306e\u91cd\u8981\u6027\u306e\u7a0b\u5ea6<\/li>\n\n\n\n<li>\u767a\u898b\u4e8b\u9805\u306e\u5185\u5bb9\u53ca\u3073\u91cd\u8981\u6027\u306e\u7a0b\u5ea6<\/li>\n\n\n\n<li>\u5b9f\u65bd\u3057\u305f\u4f5c\u696d\u7d50\u679c\u3084\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u7b49\u306e\u8a18\u9332\u306e\u307f\u3067\u306f\u5bb9\u6613\u306b\u7d50\u8ad6\u304c\u8aad\u307f\u53d6\u308c\u306a\u3044\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u7d50\u8ad6\u3084\u6839\u62e0\u3092\u6587\u66f8\u5316\u3059\u308b\u5fc5\u8981\u6027<\/li>\n\n\n\n<li>\u4f7f\u7528\u3057\u305f\u76e3\u67fb\u306e\u624b\u6cd5\u53ca\u3073\u76e3\u67fb\u30c4\u30fc\u30eb<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u2461\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u53ca\u3073\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0<\/h4>\n\n\n\n<p>\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u305f\u9805\u76ee\u307e\u305f\u306f\u5bfe\u8c61\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u7279\u6027\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6ce8\u6587\u66f8\u306b\u5bfe\u3057\u3066\u8a73\u7d30\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3001\u9078\u5b9a\u3057\u305f\u6ce8\u6587\u66f8\u306e\u65e5\u4ed8\u3084\u6ce8\u6587\u756a\u53f7\u306a\u3069\u3001\u4ed5\u8a33\u5e33\u306b\u3042\u308b100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5168\u3066\u306e\u4ed5\u8a33\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3053\u3068\u306a\u3069\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u8cea\u554f\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3084\u89b3\u5bdf\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306f\u3001\u65e5\u4ed8\u3084\u5bfe\u8c61\u3068\u3057\u305f\u30d7\u30ed\u30bb\u30b9\u307e\u305f\u306f\u4e8b\u8c61\u3001\u5834\u6240\u3068\u65e5\u6642\u306a\u3069\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u2462\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u751f\u3058\u305f\u91cd\u8981\u306a\u4e8b\u9805\u3068\u305d\u306e\u7d50\u8ad6\u53ca\u3073\u305d\u306e\u969b\u306b\u306a\u3055\u308c\u305f\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u91cd\u8981\u306a\u5224\u65ad<\/h4>\n\n\n\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u91cd\u8981\u306a\u4e8b\u9805\u3067\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u3001\u4e8b\u5b9f\u3068\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u91cd\u8981\u4e8b\u9805\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-vk-check-square-mark vk_list_5\">\n<li>\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u751f\u305a\u308b\u4e8b\u9805<\/li>\n\n\n\n<li>\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u53ef\u80fd\u6027\u3092\u793a\u3059\u4e8b\u9805\u3001\u53c8\u306f\u5f53\u521d\u306e\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3084\u305d\u306e\u5bfe\u5fdc\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u6027\u3092\u751f\u3058\u3055\u305b\u308b\u4e8b\u9805<\/li>\n\n\n\n<li>\u76e3\u67fb\u624b\u7d9a\u306e\u5b9f\u65bd\u306b\u91cd\u5927\u306a\u652f\u969c\u3092\u6765\u3057\u305f\u72b6\u6cc1<\/li>\n\n\n\n<li>\u76e3\u67fb\u610f\u898b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u53c8\u306f\u76e3\u67fb\u5831\u544a\u66f8\u306b\u5f37\u8abf\u4e8b\u9805\u3092\u542b\u3081\u308b\u3053\u3068\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u767a\u898b\u4e8b\u9805<\/li>\n<\/ul>\n\n\n\n<p>\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3067\u3042\u308b\u76e3\u67fb\u4eba\u304c\u91cd\u8981\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u7d50\u8ad6\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u3001\u5f53\u8a72\u5224\u65ad\u306e\u8cea\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7279\u306b\u3001\u3053\u308c\u3089\u306e\u4e8b\u9805\u306f\u3001\u76e3\u67fb\u8abf\u66f8\u306e\u67fb\u95b2\u3092\u62c5\u5f53\u3059\u308b\u8005\u306b\u3068\u3063\u3066\u95a2\u5fc3\u306e\u3042\u308b\u4e8b\u9805\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76e3\u67fb\u8abf\u66f8\u306f\u3001\u901a\u5e38\u3001\u7d19\u5a92\u4f53\u3001\u96fb\u5b50\u5a92\u4f53\u7b49\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u8abf\u66f8\u306b\u306f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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vk_list_6\">\n<li>\u76e3\u67fb\u624b\u7d9a\u66f8<\/li>\n\n\n\n<li>\u5206\u6790\u8868<\/li>\n\n\n\n<li>\u76e3\u67fb\u4e0a\u691c\u8a0e\u3057\u305f\u4e8b\u9805\u306e\u8aac\u660e<\/li>\n\n\n\n<li>\u91cd\u8981\u306a\u4e8b\u9805\u306e\u8981\u7d04<\/li>\n\n\n\n<li>\u78ba\u8a8d\u72b6\u3084\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8<\/li>\n\n\n\n<li>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/li>\n\n\n\n<li>\u91cd\u8981\u306a\u4e8b\u9805\u306b\u95a2\u3059\u308b\u3084\u308a\u3068\u308a\u3092\u793a\u3057\u305f\u6587\u66f8\uff08\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u542b\u3080\u3002\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u9805\u76ee\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8230\u300c\u76e3\u67fb\u8abf\u66f8\u300d\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3084\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3068\u306f<\/h3>\n\n\n\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306b\u3088\u3063\u3066\u8a2d\u7acb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u6c11\u9593\u6cd5\u4eba\u3067\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u54c1\u4f4d\u3092\u4fdd\u6301\u3057\u3001\u76e3\u67fb\u8a3c\u660e\u696d\u52d9\u306e\u6539\u5584\u3068\u9032\u6b69\u3092\u56f3\u308b\u305f\u3081\u3001\u4f1a\u54e1\u306e\u6307\u5c0e\u3001\u9023\u7d61\u3001\u53ca\u3073\u76e3\u7763\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u53ca\u3073\u7279\u5b9a\u793e\u54e1\u306e\u767b\u9332\u306b\u95a2\u3059\u308b\u696d\u52d9\u3082\u76ee\u7684\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u696d\u52d9\u5185\u5bb9\u306f\u3001\u72ec\u5360\u696d\u52d9\u3067\u3042\u308b\u76e3\u67fb\u306b\u52a0\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u975e\u76e3\u67fb\u696d\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-vk-check-square-mark vk_list_7\">\n<li>\u7a0e\u52d9<\/li>\n\n\n\n<li>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/li>\n<\/ul>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3069\u306e\u4e00\u822c\u4f01\u696d\u3067\u3001\u7d4c\u7406\u30fb\u8ca1\u52d9\u696d\u52d9\u3084IR\u696d\u52d9\u306a\u3069\u306e\u5206\u91ce\u3067\u6d3b\u8e8d\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u3068\u306f\uff1f<\/h4>\n\n\n\n<p>\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u884c\u3046\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3044\u3066\u9075\u5b88\u3059\u3079\u304d\u5b9f\u52d9\u6307\u91dd\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u30022023\u5e745\u6708\u73fe\u5728\u300139\u306e\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u306f\u3001\u6539\u6b63\u4e8b\u9805\u304c\u3042\u308b\u5834\u5408\u306f\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u8aee\u554f\u3055\u308c\u3001\u5e38\u52d9\u59d4\u54e1\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u6539\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8230\u300c\u76e3\u67fb\u8abf\u66f8\u300d\u306b\u3064\u3044\u3066<\/h4>\n\n\n\n<p>\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8230\u300c\u76e3\u67fb\u8abf\u66f8\u300d\u306f\u3001<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/publication\/kansa\/\">\u76e3\u67fb\u5b9f\u52d9\u6307\u91dd\u7b49<\/a>\u306b\u542b\u307e\u308c\u300139\u3042\u308b\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u69cb\u6210\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u2160 \u672c\u5831\u544a\u66f8\u306e\u7bc4\u56f2\u53ca\u3073\u76ee\u7684<br>\u2161 \u8981\u6c42\u4e8b\u9805<br>\u2162 \u9069\u7528\u6307\u91dd<br>\u2163 \u9069\u7528<\/strong><br>\u4ed8\u9332 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srcset=\"https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-3.jpg 885w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-3-300x200.jpg 300w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-3-768x512.jpg 768w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-3-18x12.jpg 18w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/figure>\n<\/div>\n\n\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u4f1a\u8a08\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3092\u5831\u544a\u66f8\u3068\u3057\u3066\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002\u4f1a\u793e\u898f\u6a21\u3084\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u306b\u5fdc\u3058\u3066\u3001\u4e3b\u306b2\u3064\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5831\u544a\u66f8\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u7a2e\u985e\u3084\u7279\u5fb4\u3001\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3001\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u7a2e\u985e\u3068\u7279\u5fb4<\/h3>\n\n\n\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u4e3b\u306b\u300c<strong>\u4f1a\u793e\u6cd5<\/strong>\u300d\u300c<strong>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<\/strong>\u300d\u306e2\u3064\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u7a2e\u985e<\/h4>\n\n\n\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u6b21\u306e3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-vk-numbered-square-mark vk_list_8\">\n<li><strong>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u66f8<\/strong><br>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u300c\u4e0a\u5834\u4f01\u696d\u300d\u304c\u5bfe\u8c61\u3067\u3059\u3002<br>\u4e0a\u5834\u3059\u308b\u3068\u3001\u4e00\u822c\u306e\u6295\u8cc7\u5bb6\u304c\u682a\u5f0f\u306e\u58f2\u8cb7\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<br>\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u76e3\u67fb\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u66f8<\/strong><br>\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u300c\u5927\u4f1a\u793e\u300d\u304c\u5bfe\u8c61\u3067\u3059\u3002<br>\u300c\u5927\u4f1a\u793e\u300d\u3068\u306f\u3001\u8cc7\u672c\u91d1\u304c5\u5104\u5186\u4ee5\u4e0a\u307e\u305f\u306f\u8ca0\u50b5\u304c200\u5104\u5186\u4ee5\u4e0a\u306e\u4f1a\u793e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br>\u4f1a\u793e\u6cd5\u306b\u306f\u3001\u682a\u4e3b\u3084\u50b5\u6a29\u8005\u306e\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u8a08\u7b97\u66f8\u985e\u7b49\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u305d\u306e\u4ed6\u306e\u76e3\u67fb\u5831\u544a\u66f8<\/strong><br>\u305d\u306e\u4ed6\u306e\u76e3\u67fb\u5831\u544a\u66f8\u3068\u3057\u3066\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5b66\u6821\u6cd5\u4eba\u3001\u52b4\u50cd\u7d44\u5408\u3001\u533b\u7642\u6cd5\u4eba\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u7279\u5fb4<\/h4>\n\n\n\n<p>\u7279\u5fb4\u3068\u3057\u3066\u3001\u76e3\u67fb\u4eba\u306f\u4f01\u696d\u304c\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3057\u3066\u610f\u898b\u3092\u8ff0\u3079\u3089\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u3053\u306e\u610f\u898b\u3092\u300c<strong>\u76e3\u67fb\u610f\u898b<\/strong>\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u76e3\u67fb\u610f\u898b\u306b\u306f\u4ee5\u4e0b\u306e4\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background\" style=\"background-color:#ceecff\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u9069\u6b63\u6027\u76e3\u67fb<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u6e96\u62e0\u6027\u76e3\u67fb<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u7121\u9650\u5b9a\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5168\u4f53\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u3064\u3044\u3066\u6b63\u3057\u3044<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u9650\u5b9a\u4ed8\u9069\u6b63\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\uff1a\u9650\u5b9a\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4e00\u90e8\u3092\u9664\u304d\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u3064\u3044\u3066\u6b63\u3057\u3044<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u4e0d\u9069\u6b63\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\uff1a\u5426\u5b9a\u7684\u610f\u898b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u91cd\u8981\u306a\u4e0d\u9069\u5207\u4e8b\u9805\u304c\u3042\u308b<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u610f\u898b\u4e0d\u8868\u660e<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\uff1a\u610f\u898b\u4e0d\u8868\u660e<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u8a3c\u62e0\u304c\u8db3\u308a\u305a\u5224\u65ad\u304c\u3067\u304d\u306a\u3044<\/td><\/tr><\/tbody><\/table><figcaption 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is-style-vk-heading-background_fill_lightgray\">5.\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u5831\u544a<\/h4>\n\n\n\n<p>\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u8a08\u7b97\u66f8\u985e\u3001\u4e8b\u696d\u5831\u544a\u304a\u3088\u3073\u9644\u5c5e\u660e\u7d30\u66f8\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u5831\u544a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u66f8\u985e\u7b49\u306f\u539f\u5247\u3068\u3057\u3066\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br>\u3057\u304b\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308c\u3070\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u627f\u8a8d\u304c\u4e0d\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u5831\u544a\u306e\u307f\u3067\u8db3\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u76e3\u67fb\u5831\u544a\u66f8\u306e\u69cb\u6210<\/h3>\n\n\n\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u76e3\u67fb\u5831\u544a\u66f8\u306b\u95a2\u9023\u3059\u308b\u4e00\u9023\u306e\u5b9f\u52d9\u6307\u91dd\u3092\u542b\u3080<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/publication\/kansa\/\">\u76e3\u67fb\u5b9f\u52d9\u6307\u91dd\u7b49<\/a>\u3092\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<br>\u3053\u3053\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3084\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u8a18\u8f09\u5185\u5bb9<\/h4>\n\n\n\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306f\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-vk-numbered-square-mark vk_list_9\">\n<li>\u8868\u984c\u3068\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u3068\u5b9b\u540d<\/li>\n\n\n\n<li>\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730<\/li>\n\n\n\n<li>\u76e3\u67fb\u8cac\u4efb\u8005\u306e\u6c0f\u540d\u3068\u7f72\u540d<\/li>\n\n\n\n<li>\u76e3\u67fb\u610f\u898b<\/li>\n\n\n\n<li>\u76e3\u67fb\u610f\u898b\u306e\u6839\u62e0<\/li>\n\n\n\n<li>(\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u307f) \u7d99\u7d9a\u4f01\u696d\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/li>\n\n\n\n<li>\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805<\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u7d4c\u55b6\u8005\u3001\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u5f79\u4f1a\u306e\u8cac\u4efb<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb<\/li>\n\n\n\n<li>(\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u307f) \u305d\u306e\u4ed6\u306e\u5831\u544a\u8cac\u4efb<\/li>\n\n\n\n<li>\u5229\u5bb3\u95a2\u4fc2<\/li>\n<\/ol>\n\n\n\n<p>\u306a\u304a\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3067\u306f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u52a0\u3048\u3066\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u306e\u7d50\u679c\u3082\u5831\u544a\u3055\u308c\u308b\u305f\u3081\u3001\u4ee5\u4e0a\u306b\u52a0\u3048\u3066\u300c\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u300d\u3068\u3044\u3046\u30bb\u30af\u30b7\u30e7\u30f3\u304c\u8a2d\u3051\u3089\u308c\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u76e3\u67fb\u610f\u898b\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8700\u300c<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/20221017ehh.html\">\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u5f62\u6210\u3068\u76e3\u67fb\u5831\u544a<\/a>\u300dII. 3. (1) \u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u65bd\u3057\u305f\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u5831\u544a\u66f8<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u306e\u9055\u3044<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"885\" height=\"609\" src=\"https:\/\/www.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-4.jpg\" alt=\"\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac\" class=\"wp-image-5795\" srcset=\"https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-4.jpg 885w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-4-300x206.jpg 300w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-4-768x528.jpg 768w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/05\/\u76e3\u67fb\u8abf\u66f8\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u306f-\u9055\u3044\u3084\u95a2\u4fc2\u6027\u3092\u89e3\u8aac-4-18x12.jpg 18w\" sizes=\"(max-width: 885px) 100vw, 885px\" 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data-code=\"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\">\n<\/div>\n<div 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