{"id":1986,"date":"2020-09-30T22:52:52","date_gmt":"2020-09-30T13:52:52","guid":{"rendered":"https:\/\/jimaccounting.com\/?p=1986"},"modified":"2020-10-01T14:01:39","modified_gmt":"2020-10-01T05:01:39","slug":"%e5%a4%96%e9%83%a8%e8%aa%bf%e6%9f%bb%e5%a7%94%e5%93%a1%e4%bc%9a%e5%a0%b1%e5%91%8a%e6%9b%b8%e3%82%92%e8%aa%ad%e3%82%80","status":"publish","type":"post","link":"https:\/\/jimaccounting.com\/?p=1986","title":{"rendered":"\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u3092\u8aad\u3080\uff5e\u590f\u306e\u7d42\u308f\u308a\u306b\uff5e"},"content":{"rendered":"<p><span style=\"font-size: 18pt; color: #0000ff;\"><strong>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u3092\u8aad\u3080\uff5e\u590f\u306e\u7d42\u308f\u308a\u306b\uff5e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u3042\u308b\u4e0a\u5834\u4f01\u696d\u304c\u516c\u8868\u3057\u305f\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u3092\u7c21\u6f54\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: 18pt; color: #0000ff;\">\u3010\u76ee\u6b21\u3011<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3010\u4e8b\u4ef6\u306e\u6982\u8981\u3011<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3010\u4e8b\u5b9f\u95a2\u4fc2\u306e\u63a8\u79fb\u3011<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3010\u4e0d\u6b63\u306e\u624b\u53e3\u3011<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3010\u554f\u308f\u308c\u308b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u5185\u90e8\u7d71\u5236\u3011<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3010\u6700\u5f8c\u306b\u3011<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e<\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 18pt;\">\u3010\u4e8b\u4ef6\u306e\u6982\u8981\u3011<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u67d0\u4e0a\u5834\u4f1a\u793e\u306e\u793e\u9577\u304c\u9996\u8b00\u8005\u3068\u306a\u308a\u3001\u4f1a\u54e1\u5236\u533b\u7642\u65bd\u8a2d\uff08\u4ee5\u4e0b\u3001\u533b\u7642\u65bd\u8a2d\uff09\u306e\u4f1a\u54e1\u6a29\u58f2\u4e0a\u3092\u898b\u8fbc\u3093\u3060<\/span><span style=\"font-size: 14pt;\">2019\u5e743\u6708\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u6570\u5024\u3092\u516c\u8868\u3057\u305f\u3002\u5f53\u8a72\u6570\u5024\u306f\u524d\u671f\u5b9f\u7e3e\u3092\uff11\uff10\u500d\u4ee5\u4e0a\u3082\u4e0a\u56de\u308b\u3082\u306e\u3060\u3063\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u5b9f\u969b\u306f\u81ea\u793e\u306e\u682a\u4fa1\u3092\u64cd\u7e26\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3042\u308a\u3001\u4f1a\u54e1\u6a29\u58f2\u4e0a\u306f\u6839\u62e0\u306e\u4e4f\u3057\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306f\u4f1a\u54e1\u6a29\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u533b\u7642\u65bd\u8a2d\u3078\u306e\u4e0d\u6cd5\u4fb5\u5165\u4e8b\u4ef6\u3092\u81ea\u4f5c\u81ea\u6f14\u3057\u3066\u58f2\u4e0a\u8a08\u4e0a\u3092\u898b\u9001\u3063\u305f\u3002\uff08\u793e\u9577\u672c\u4eba\u306f\u81ea\u4f5c\u81ea\u6f14\u3067\u3042\u308b\u3053\u3068\u3092\u5426\u5b9a\u3057\u3001\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3082\u6c7a\u5b9a\u7684\u306a\u8a3c\u62e0\u3092\u3064\u304b\u3093\u3067\u306f\u3044\u306a\u3044\u3002\uff09<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u305d\u306e\u7d50\u679c\u3001\u4f1a\u793e\u306f\u696d\u7e3e\u4e88\u60f3\u3092\u5927\u5e45\u306b\u4e0b\u56de\u308b2019\u5e743\u6708\u671f\u6c7a\u7b97\u3092\u516c\u8868\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u533b\u7642\u65bd\u8a2d\u304c2019\u5e745\u6708\u306b\u958b\u696d\u3059\u308b\u3068\u3001\u4f1a\u793e\u306f\u4f1a\u54e1\u304b\u3089\u306e\u5165\u4f1a\u91d1\u3092\u4f1a\u54e1\u6a29\u58f2\u4e0a\u306b\u8a08\u4e0a\u3057\u3001\u5916\u90e8\u306b\u3082\u6570\u5ea6\u306b\u308f\u305f\u3063\u3066\u516c\u8868\u3057\u3066\u3044\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2020\u5e743\u6708\u671f\u306e\u76e3\u67fb\u3067\u624b\u5143\u73fe\u91d1\u304c\u5e33\u7c3f\u306b\u3042\u308b\u91d1\u984d\u3088\u308a\uff18\u5104\u5186\u3082\u5c11\u306a\u3044\u3053\u3068\u304c\u767a\u899a\u3057\u3001<\/span><span style=\"font-size: 14pt;\">\u305d\u306e\u5f8c\u306e\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u3067\u67b6\u7a7a\u306e\u4f1a\u54e1\u6a29\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u305f\u3081\u3068\u5224\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2020\u5e749\u6708\u3001\u4f1a\u793e\u306f\u88c1\u5224\u6240\u304b\u3089\u7834\u7523\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u3092\u3046\u3051\u5012\u7523\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 18pt;\"><strong><span style=\"color: #0000ff;\">\u3010\u4e8b\u5b9f\u95a2\u4fc2\u306e\u63a8\u79fb\u3011<\/span><\/strong><\/span><\/p>\n<table style=\"width: 100.007%; border-collapse: collapse; border-color: #000000; border-style: solid; height: 707px;\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 17.7662%; height: 56px;\"><strong><span style=\"font-size: 14pt;\">\u5e74\u6708<\/span><\/strong><\/td>\n<td style=\"width: 81.9688%; height: 56px;\"><strong><span style=\"font-size: 14pt;\">\u4e3b\u306a\u3067\u304d\u3054\u3068<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 17.7662%; height: 76px;\"><span style=\"font-size: 12pt;\">2019\u5e742\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 76px;\"><span style=\"font-size: 12pt;\">2019\u5e743\u6708\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u3092\u516c\u8868<\/span><br \/>\n\u958b\u696d\u4e88\u5b9a\u306e\u4f1a\u54e1\u5236\u533b\u7642\u65bd\u8a2d\u306e\u5165\u4f1a\u91d1\u306b\u4fc2\u308b\u58f2\u4e0a\u3092\u4e88\u60f3\u306b\u53cd\u6620\u3057\u305f\u305f\u3081\u3001<br \/>\n<span style=\"font-size: 12pt;\">\u524d\u671f\u5b9f\u7e3e\u3092\uff11\uff10\u500d\u4ee5\u4e0a\u3082\u4e0a\u56de\u308b\u58f2\u4e0a\u9ad8\u3068\u306a\u308b\u3068\u3044\u3046\u5185\u5bb9\u3060\u3063\u305f<\/span><\/td>\n<\/tr>\n<tr style=\"height: 100px;\">\n<td style=\"width: 17.7662%; height: 100px;\"><span style=\"font-size: 12pt;\">2019\u5e743\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 100px;\"><span style=\"font-size: 12pt;\">\u958b\u696d\u3092\u4e88\u5b9a\u3057\u3066\u3044\u305f\u533b\u7642\u65bd\u8a2d\u3067\u4e0d\u6cd5\u4fb5\u5165\u4e8b\u4ef6\u304c\u8d77\u304d\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3053\u306e\u4e8b\u4ef6\u3092\u7406\u7531\u306b\u533b\u7642\u65bd\u8a2d\u306e\u958b\u696d\u3092\u5ef6\u671f\u3059\u308b\u3053\u3068\u3068\u3057\u305f<\/span><br \/>\n<span style=\"font-size: 12pt;\">\uff08\u3053\u306e\u4e8b\u4ef6\u306f\u793e\u9577\u306b\u3088\u308b\u81ea\u4f5c\u81ea\u6f14\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 100px;\">\n<td style=\"width: 17.7662%; height: 100px;\"><span style=\"font-size: 12pt;\">2019\u5e744\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 100px;\"><span style=\"font-size: 12pt;\">2019\u5e743\u6708\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u306e\u4fee\u6b63\u3092\u516c\u8868<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u533b\u7642\u65bd\u8a2d\u306e\u958b\u696d\u304c\u9045\u308c\u305f\u3053\u3068\u3092\u7406\u7531\u306b\u4f1a\u54e1\u6a29\u58f2\u4e0a\u306e\u8a08\u4e0a\u3092\u898b\u9001\u308a\u3001<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u524d\u56de\u4e88\u60f3\u3092\u5927\u5e45\u306b\u4e0b\u56de\u308b\u696d\u7e3e\u4e88\u60f3\u3092\u516c\u8868\u3057\u305f<\/span><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 17.7662%; height: 76px;\"><span style=\"font-size: 12pt;\">2019\u5e745\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 76px;\"><span style=\"font-size: 12pt;\">2019\u5e743\u6708\u671f\u306e\u6c7a\u7b97\u3092\u516c\u8868\u3057\u3001\u524d\u671f\u3092\u4e0b\u56de\u308b\u58f2\u4e0a\u3068\u306a\u3063\u305f<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u533b\u7642\u65bd\u8a2d\u304c\u958b\u696d\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 17.7662%; height: 76px;\"><span style=\"font-size: 12pt;\">2019\u5e745\u6708\uff5e<\/span><br \/>\n<span style=\"font-size: 12pt;\">2019\u5e7411\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 76px;\"><span style=\"font-size: 12pt;\">\u533b\u7642\u65bd\u8a2d\u306e\u5165\u4f1a\u91d1\u3092\u4f1a\u54e1\u6a29\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a<\/span><br \/>\n<span style=\"font-size: 12pt;\">\uff08\u5f53\u8a72\u5165\u4f1a\u91d1\u306b\u4fc2\u308b\u58f2\u4e0a\u306f\u5b9f\u614b\u3092\u4f34\u308f\u306a\u3044\u3082\u306e\u3060\u3063\u305f\u3053\u3068\u304c\u5f8c\u306b\u767a\u899a\u3059\u308b\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 17.7662%; height: 52px;\"><span style=\"font-size: 12pt;\">2020\u5e742\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 52px;\"><span style=\"font-size: 12pt;\">\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u304c\u682a\u4fa1\u64cd\u7e26\u306e\u7591\u3044\u3067\u4f1a\u793e\u3092\u5f37\u5236\u8abf\u67fb\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 17.7662%; height: 52px;\"><span style=\"font-size: 12pt;\">2020\u5e743\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 52px;\"><span style=\"font-size: 12pt;\">\u4e0a\u8a18\u7591\u3044\u3092\u8abf\u67fb\u3059\u308b\u305f\u3081\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 17.7662%; height: 43px;\"><span style=\"font-size: 12pt;\">2020\u5e744\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 43px;\"><span style=\"font-size: 12pt;\">\u76e3\u67fb\u6cd5\u4eba\u306e\u6307\u6458\u3067\u73fe\u91d1\u304c\uff18\u5104\u5186\u3082\u8db3\u308a\u306a\u3044\u3053\u3068\u304c\u767a\u899a\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 17.7662%; height: 76px;\"><span style=\"font-size: 12pt;\">2020\u5e749\u6708<\/span><\/td>\n<td style=\"width: 81.9688%; height: 76px;\"><span style=\"font-size: 12pt;\">\u793e\u9577\u304c\u4f1a\u793e\u306e\u7834\u7523\u624b\u7d9a\u958b\u59cb\u3092\u7533\u3057\u7acb\u3066\u3001\u88c1\u5224\u6240\u306e\u6c7a\u5b9a\u3092\u3046\u3051\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff; font-size: 18pt;\"><strong>\u3010\u4e0d\u6b63\u306e\u624b\u53e3\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u793e\u9577\u306f\u5927\u682a\u4e3b\uff08\u500b\u4eba\uff09\u3084\u81ea\u5206\u304c\u4ee3\u8868\u3092\u52d9\u3081\u308b\u4ed6\u306e\u4f1a\u793e\u306a\u3069\u306e\u5354\u529b\u3092\u5f97\u3066\u3001\u8907\u6570\u306e\u30eb\u30fc\u30c8\u304b\u3089\u4f1a\u793e\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u632f\u308a\u8fbc\u307e\u305b\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u793e\u9577\u306f\u3053\u308c\u3092\u4f1a\u54e1\u5236\u533b\u7642\u65bd\u8a2d\u306e\u5165\u4f1a\u91d1\u3067\u3042\u308b\u3068\u507d\u308a\u3001\u3053\u308c\u3092\u56db\u534a\u671f\u6c7a\u7b97\u3067\u58f2\u4e0a\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u632f\u308a\u8fbc\u307e\u308c\u305f\u73fe\u91d1\u306f\u5f8c\u306b\u5143\u306e\u6301\u3061\u4e3b\u306b\u8fd4\u9084\u3055\u308c\u793e\u5185\u306b\u3068\u3069\u307e\u3089\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u3053\u308c\u304c\u73fe\u91d1\u304c\uff18\u5104\u5186\u3082\u8db3\u308a\u306a\u304f\u306a\u308b\u4e8b\u614b\u306b\u3064\u306a\u304c\u3063\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff; font-size: 18pt;\"><strong>\u3010\u4e0d\u6b63\u306e\u539f\u56e0\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u2460\u52d5\u6a5f<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u4f1a\u793e\u306f\uff13\u671f\u9023\u7d9a\u3067\u8d64\u5b57\u3067\u3042\u308a\u3001\u9ed2\u5b57\u3092\u9054\u6210\u3067\u304d\u306a\u3051\u308c\u3070\u4e0a\u5834\u5ec3\u6b62\u3068\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u3063\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u307e\u305f\u3001\u682a\u4fa1\u3092\u3064\u308a\u3042\u3052\u3066\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u884c\u4f7f\u3092\u4fc3\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u3053\u3068\u3082\u72d9\u3063\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u2461\u6a5f\u4f1a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u308b\u793e\u9577\u304c\u9996\u8b00\u8005\u3067\u3042\u308a\u5185\u90e8\u7d71\u5236\u3092\u7121\u8996\u3067\u304d\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u307e\u305f\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u3084\u793e\u5916\u53d6\u7de0\u5f79\u3082\u542b\u3080\u4ed6\u306e\u53d6\u7de0\u5f79\u306b\u3088\u308b\u76e3\u8996\u3082\u5f37\u304f\u50cd\u304b\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308a\u3001\u793e\u9577\u306e\u884c\u52d5\u3092\u727d\u5236\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u72b6\u614b\u3060\u3063\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u2462\u6b63\u5f53\u5316<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u5831\u544a\u66f8\u3067\u306f\u793e\u9577\u304c\u3069\u3046\u3084\u3063\u3066\u4e0d\u6b63\u3092\u6b63\u5f53\u5316\u3057\u305f\u306e\u304b\u660e\u78ba\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u4f1a\u793e\u3092\u4e0a\u5834\u5ec3\u6b62\u3084\u8cc7\u91d1\u96e3\u304b\u3089\u6551\u3046\u3068\u3044\u3046\u4f7f\u547d\u611f\u304c\u3042\u3063\u305f\u306e\u304b\u3069\u3046\u304b\u306a\u3069\u306f\u4e0d\u660e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff; font-size: 18pt;\"><strong>\u3010\u554f\u308f\u308c\u308b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u5185\u90e8\u7d71\u5236\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u4f1a\u793e\u306f\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308a\u3001\u793e\u5916\u53d6\u7de0\u5f79\u3082\u542b\u3080\u53d6\u7de0\u5f79\u304c\u7d4c\u55b6\u3092\u76e3\u8996\u3059\u308b\u4f53\u5236\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u969b\u306b\u306f\u793e\u9577\u306b\u5bfe\u3059\u308b\u76e3\u8996\u304c\u5341\u5206\u306b\u306a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u307e\u305f\u3001\u53d6\u7de0\u5f79\u306e\u8eab\u5206\u3067\u3082\u306a\u3044\u500b\u4eba\u306e\u5927\u682a\u4e3b\u304c\u7d4c\u55b6\u306b\u591a\u5927\u306a\u5f71\u97ff\u529b\u3092\u3082\u3063\u3066\u3044\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u5185\u90e8\u7d71\u5236\u3082\u5341\u5206\u3067\u306a\u304f\u3001\u4e0d\u6b63\u306a\u5165\u91d1\u3084\u652f\u6255\u3001\u865a\u507d\u306b\u3042\u305f\u308b\u4f1a\u8a08\u5831\u544a\u3082\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u5185\u90e8\u7d71\u5236\u304c\u5f62\u3060\u3051\u3067\u5b9f\u4f53\u306e\u306a\u3044\u3082\u306e\u3060\u3063\u305f\u3068\u8a00\u308f\u308c\u3066\u3082\u4ed5\u65b9\u304c\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff; font-size: 18pt;\"><strong>\u3010\u6700\u5f8c\u306b\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u4f1a\u793e\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u30ec\u30d3\u30e5\u30fc\u30fb\u76e3\u67fb\u3082\u53d7\u3051\u3066\u3044\u305f\u304c\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u3082\u3046\u5c11\u3057\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4e0d\u6b63\u306b\u6c17\u4ed8\u304d\u3068\u308b\u3079\u304d\u884c\u52d5\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u306e\u304b\u3001\u500b\u4eba\u7684\u306b\u306f\u3068\u3066\u3082\u6b8b\u5ff5\u3067\u3042\u308b\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u305d\u3082\u305d\u3082\u4f1a\u793e\u306f\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u4e8b\u696d\u5185\u5bb9\u3055\u3048\u5b9a\u307e\u3089\u305a\u3001\u307e\u305f\u3001\u304d\u308f\u3081\u3066\u5c11\u4eba\u6570\u3067\u7d4c\u55b6\u3055\u308c\u3066\u304a\u308a\u3001\u4e0a\u5834\u3059\u308b\u610f\u7fa9\u3084\u80fd\u529b\u304c\u3042\u3063\u305f\u306e\u304b\u3082\u7591\u554f\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\u3053\u3053\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"color: #ff9900; font-size: 18pt;\"><strong>\u30e1\u30eb\u30de\u30ac\u3082\u3084\u3063\u3066\u307e\u3059\uff01\u305c\u3072\u3054\u767b\u9332\u3092\uff01<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\u2193\u3000\u2193\u3000\u2193<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #0000ff;\"><span style=\"background-color: #ffff00; font-size: 18pt;\"><span style=\"font-size: 18pt;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/jimaccounting.com\/?page_id=1625\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: underline;\">\u30e1\u30eb\u30de\u30ac JIM\u9023\u7d61<\/span><\/a><\/strong><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u3092\u8aad\u3080\uff5e\u590f\u306e\u7d42\u308f\u308a\u306b\uff5e \u3068\u3042\u308b\u4e0a\u5834\u4f01\u696d\u304c\u516c\u8868\u3057\u305f\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u3092\u7c21\u6f54\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002 &nbsp; \u3010\u76ee\u6b21\u3011 \uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e \u3010\u4e8b\u4ef6\u306e\u6982\u8981\u3011 \u3010\u4e8b\u5b9f\u95a2\u4fc2\u306e\u63a8\u79fb\u3011 \u3010\u4e0d\u6b63\u306e\u624b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1997,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,7],"tags":[],"class_list":["post-1986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-internal-control"],"_links":{"self":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1986"}],"version-history":[{"count":21,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1986\/revisions"}],"predecessor-version":[{"id":2012,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1986\/revisions\/2012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/media\/1997"}],"wp:attachment":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}