{"id":8524,"date":"2026-07-24T15:45:12","date_gmt":"2026-07-24T06:45:12","guid":{"rendered":"https:\/\/d1of03rd8vsimp.cloudfront.net\/column\/?p=8524"},"modified":"2026-07-24T17:06:00","modified_gmt":"2026-07-24T08:06:00","slug":"%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0","status":"publish","type":"post","link":"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/","title":{"rendered":"\u672a\u7d4c\u9a13\u4eba\u6750\u3092\u201c\u5373\u6226\u529b\u5316\u201d\u3059\u308b\u305f\u3081\u306b \u2015\u65e5\u672c\u30cf\u30e0\u304c\u9078\u3093\u3060\u3001\u6559\u80b2\u306e\u4ed5\u7d44\u307f\u5316\u3068\u3044\u3046\u9078\u629e\u2015"},"content":{"rendered":"\n<div 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href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/#%E6%95%99%E8%82%B2%E6%96%B9%E9%87%9D%E3%81%A8%E3%82%B9%E3%82%AD%E3%83%AB%E3%83%9E%E3%83%83%E3%83%97%E6%A7%8B%E6%83%B3%E3%81%AB%E3%83%95%E3%82%A3%E3%83%83%E3%83%88%E3%81%97%E3%81%9F%E3%81%93%E3%81%A8%E3%81%8C%E5%B0%8E%E5%85%A5%E3%81%AE%E6%B1%BA%E3%82%81%E6%89%8B%E3%81%AB\" title=\"\u6559\u80b2\u65b9\u91dd\u3068\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u69cb\u60f3\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u3053\u3068\u304c\u5c0e\u5165\u306e\u6c7a\u3081\u624b\u306b\">\u6559\u80b2\u65b9\u91dd\u3068\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u69cb\u60f3\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u3053\u3068\u304c\u5c0e\u5165\u306e\u6c7a\u3081\u624b\u306b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/#%E3%83%81%E3%83%BC%E3%83%A0%E3%81%A7%E5%AD%A6%E3%81%B3%E3%80%81%E7%B5%84%E7%B9%94%E3%81%A8%E3%81%97%E3%81%A6%E3%83%AC%E3%83%99%E3%83%AB%E3%82%92%E5%BA%95%E4%B8%8A%E3%81%92\" title=\"\u30c1\u30fc\u30e0\u3067\u5b66\u3073\u3001\u7d44\u7e54\u3068\u3057\u3066\u30ec\u30d9\u30eb\u3092\u5e95\u4e0a\u3052\">\u30c1\u30fc\u30e0\u3067\u5b66\u3073\u3001\u7d44\u7e54\u3068\u3057\u3066\u30ec\u30d9\u30eb\u3092\u5e95\u4e0a\u3052<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/#%E5%A4%89%E5%8C%96%E3%81%AF%E2%80%9C%E8%B5%B7%E3%81%8D%E3%81%A6%E3%81%84%E3%82%8B%E6%9C%80%E4%B8%AD%E2%80%9D%E3%80%82%E6%9C%9F%E5%BE%85%E3%81%95%E3%82%8C%E3%82%8B%E7%B5%84%E7%B9%94%E5%A4%89%E5%8C%96%E3%81%A8%E3%81%AF\" title=\"\u5909\u5316\u306f\u201c\u8d77\u304d\u3066\u3044\u308b\u6700\u4e2d\u201d\u3002\u671f\u5f85\u3055\u308c\u308b\u7d44\u7e54\u5909\u5316\u3068\u306f\">\u5909\u5316\u306f\u201c\u8d77\u304d\u3066\u3044\u308b\u6700\u4e2d\u201d\u3002\u671f\u5f85\u3055\u308c\u308b\u7d44\u7e54\u5909\u5316\u3068\u306f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/#%E3%80%8C%E3%81%93%E3%81%AE%E9%83%A8%E9%96%80%E3%81%AB%E3%81%84%E3%82%8B%E3%81%93%E3%81%A8%E3%82%92%E8%AA%87%E3%82%8C%E3%82%8B%E7%B5%84%E7%B9%94%E3%80%8D%E3%81%B8\" title=\"\u300c\u3053\u306e\u90e8\u9580\u306b\u3044\u308b\u3053\u3068\u3092\u8a87\u308c\u308b\u7d44\u7e54\u300d\u3078\">\u300c\u3053\u306e\u90e8\u9580\u306b\u3044\u308b\u3053\u3068\u3092\u8a87\u308c\u308b\u7d44\u7e54\u300d\u3078<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/%e6%9c%aa%e7%b5%8c%e9%a8%93%e4%ba%ba%e6%9d%90%e3%82%92%e5%8d%b3%e6%88%a6%e5%8a%9b%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab-%e2%80%95%e6%97%a5%e6%9c%ac%e3%83%8f%e3%83%a0\/#%E5%90%8C%E3%81%98%E8%AA%B2%E9%A1%8C%E3%82%92%E6%8A%B1%E3%81%88%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E3%83%A1%E3%83%83%E3%82%BB%E3%83%BC%E3%82%B8\" title=\"\u540c\u3058\u8ab2\u984c\u3092\u62b1\u3048\u308b\u4f01\u696d\u3078\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\">\u540c\u3058\u8ab2\u984c\u3092\u62b1\u3048\u308b\u4f01\u696d\u3078\u306e\u30e1\u30c3\u30bb\u30fc\u30b8<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E5%90%91%E3%81%91CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%82%92%E5%B0%8E%E5%85%A5%E3%81%97%E3%81%A6%E5%BE%97%E3%82%89%E3%82%8C%E3%81%9F%E5%8A%B9%E6%9E%9C\"><\/span>\u6cd5\u4eba\u5411\u3051CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u5c0e\u5165\u3057\u3066\u5f97\u3089\u308c\u305f\u52b9\u679c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>\u6559\u80b2\u306e\u3070\u3089\u3064\u304d\u89e3\u6d88\u306b\u5411\u3051\u305f\u57fa\u76e4\u3092\u69cb\u7bc9\u4e2d<\/li>\n\n\n\n<li>\u4e3b\u4f53\u7684\u306a\u5b66\u7fd2\u6587\u5316\u306e\u91b8\u6210\u306b\u671f\u5f85<\/li>\n\n\n\n<li>\u5171\u901a\u77e5\u8b58\u5f62\u6210\u306b\u3088\u308b\u751f\u7523\u6027\u5411\u4e0a\u3092\u76ee\u6307\u3059\u6bb5\u968e<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B0%8E%E5%85%A5%E4%BC%81%E6%A5%AD_%E2%80%93_%E6%97%A5%E6%9C%AC%E3%83%8F%E3%83%A0%E6%A0%AA%E5%BC%8F%E4%BC%9A%E7%A4%BE%E6%A7%98\"><\/span>\u5c0e\u5165\u4f01\u696d 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id=\"%E3%80%8C%E8%87%AA%E5%B7%B1%E5%95%93%E7%99%BA%E4%BB%BB%E3%81%9B%E3%80%8D%E3%81%AE%E6%95%99%E8%82%B2%E3%81%A7%E3%81%AF%E3%80%81%E7%B5%84%E7%B9%94%E3%81%A8%E3%81%97%E3%81%A6%E8%82%B2%E3%81%9F%E3%81%AA%E3%81%84\"><\/span><strong>\u300c\u81ea\u5df1\u5553\u767a\u4efb\u305b\u300d\u306e\u6559\u80b2\u3067\u306f\u3001\u7d44\u7e54\u3068\u3057\u3066\u80b2\u305f\u306a\u3044<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1776\" height=\"999\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited.jpg\" alt=\"\" class=\"wp-image-8559\" style=\"aspect-ratio:1.7777777777777777;object-fit:cover;width:782px;height:auto\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited.jpg 1776w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited-300x169.jpg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited-1024x576.jpg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited-768x432.jpg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/F3085D91-3905-4005-9A7C-87984E67351D-51124-000014E9793D6FAD-1-edited-1536x864.jpg 1536w\" sizes=\"(max-width: 1776px) 100vw, 1776px\" \/><figcaption class=\"wp-element-caption\">\u65e5\u672c\u30cf\u30e0 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%95%99%E8%82%B2%E6%96%B9%E9%87%9D%E3%81%A8%E3%82%B9%E3%82%AD%E3%83%AB%E3%83%9E%E3%83%83%E3%83%97%E6%A7%8B%E6%83%B3%E3%81%AB%E3%83%95%E3%82%A3%E3%83%83%E3%83%88%E3%81%97%E3%81%9F%E3%81%93%E3%81%A8%E3%81%8C%E5%B0%8E%E5%85%A5%E3%81%AE%E6%B1%BA%E3%82%81%E6%89%8B%E3%81%AB\"><\/span><strong>\u6559\u80b2\u65b9\u91dd\u3068\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u69cb\u60f3\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u3053\u3068\u304c\u5c0e\u5165\u306e\u6c7a\u3081\u624b\u306b<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30fc\u30fcCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u9078\u3093\u3060\u7406\u7531\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>\u4eba\u624b\u4e0d\u8db3\u306e\u4e2d\u3067\u3001\u3044\u304b\u306b\u65e9\u304f\u6226\u529b\u5316\u3059\u308b\u304b\u304c\u91cd\u8981\u3067\u3057\u305f\u3002<br>\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u6559\u80b2\u3092\u500b\u4eba\u4efb\u305b\u306b\u305b\u305a\u3001\u4f1a\u793e\u3068\u3057\u3066\u6295\u8cc7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u3001\u5f53\u793e\u3067\u306f\u3053\u308c\u307e\u3067\u3082\u8cc7\u683c\u53d6\u5f97\u652f\u63f4\u306a\u3069\u306e\u5236\u5ea6\u306f\u6574\u3048\u3066\u304d\u307e\u3057\u305f\u304c\u3001<br>\u6d3b\u7528\u3059\u308b\u4eba\u3068\u305d\u3046\u3067\u306a\u3044\u4eba\u306b\u5206\u304b\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u8ab2\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u5236\u5ea6\u3068\u3057\u3066\u3042\u308b\u300d\u3060\u3051\u3067\u306a\u304f\u3001<br>&nbsp;<strong>\u7d44\u7e54\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u6559\u80b2\u306e\u5f62\u306b\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u3068\u611f\u3058\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5e74\u6b21\u3084\u696d\u52d9\u3054\u3068\u306b\u6c42\u3081\u3089\u308c\u308b\u30b9\u30ad\u30eb\u3092\u6574\u7406\u3057\u3001<br>\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u3068\u3057\u3066\u53ef\u8996\u5316\u3057\u305f\u3044\u3068\u3044\u3046\u69cb\u60f3\u3082\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u4e2d\u3067CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3055\u308c\u3066\u304a\u308a\u3001<br>\u305d\u306e\u69cb\u60f3\u306b\u5f53\u3066\u306f\u3081\u3066\u6d3b\u7528\u3057\u3084\u3059\u3044\u3068\u611f\u3058\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3044\u308f\u3086\u308b\u201c\u6559\u6750\u201d\u3068\u3044\u3046\u3088\u308a\u3082\u3001<br>&nbsp;<strong>\u65e2\u5b58\u306e\u6559\u80b2\u65b9\u91dd\u3092\u88dc\u5b8c\u3057\u3001\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6a5f\u80fd\u3055\u305b\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u3057\u3066\u4f7f\u3048\u308b<\/strong>\u70b9\u304c\u3001\u5c0e\u5165\u306e\u6c7a\u3081\u624b\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%81%E3%83%BC%E3%83%A0%E3%81%A7%E5%AD%A6%E3%81%B3%E3%80%81%E7%B5%84%E7%B9%94%E3%81%A8%E3%81%97%E3%81%A6%E3%83%AC%E3%83%99%E3%83%AB%E3%82%92%E5%BA%95%E4%B8%8A%E3%81%92\"><\/span><strong>\u30c1\u30fc\u30e0\u3067\u5b66\u3073\u3001\u7d44\u7e54\u3068\u3057\u3066\u30ec\u30d9\u30eb\u3092\u5e95\u4e0a\u3052<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1776\" height=\"999\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited.jpg\" alt=\"\" class=\"wp-image-8560\" style=\"aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited.jpg 1776w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited-300x169.jpg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited-1024x576.jpg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited-768x432.jpg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/4722714B-8660-4AF6-AE82-ACC94C1EFB6C-51124-000014E763625324-1-edited-1536x864.jpg 1536w\" sizes=\"(max-width: 1776px) 100vw, 1776px\" \/><figcaption class=\"wp-element-caption\">\u65e5\u672c\u30cf\u30e0 \u6728\u4e0b\u69d8<\/figcaption><\/figure>\n\n\n\n<p>\u30fc\u30fc\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u304b\u3002<\/p>\n\n\n\n<p>\u6728\u4e0b\u69d8\uff1a<br>&nbsp;IFRS\u306e\u8b1b\u5ea7\u3092\u30c1\u30fc\u30e0\u5168\u4f53\u3067\u53d7\u8b1b\u3059\u308b\u306a\u3069\u3001\u5171\u901a\u77e5\u8b58\u306e\u5f62\u6210\u3092\u76ee\u7684\u3068\u3057\u305f\u6d3b\u7528\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5c0e\u5165\u4ee5\u524d\u304b\u3089\u500b\u4eba\u3067\u6d3b\u7528\u3057\u3066\u3044\u305f\u30e1\u30f3\u30d0\u30fc\u3082\u304a\u308a\u3001<br>\u305d\u306e\u6d41\u308c\u3092\u7d44\u7e54\u3068\u3057\u3066\u53d6\u308a\u8fbc\u3080\u5f62\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>\u7ba1\u7406\u8005\u3068\u3057\u3066\u306f\u3001\u30c0\u30c3\u30b7\u30e5\u30dc\u30fc\u30c9\u3067\u5b66\u7fd2\u72b6\u6cc1\u304c\u53ef\u8996\u5316\u3055\u308c\u308b\u306e\u3082\u975e\u5e38\u306b\u4fbf\u5229\u3067\u3059\u3002<br>\u8ab0\u304c\u3069\u308c\u3060\u3051\u5b66\u7fd2\u3057\u3066\u3044\u308b\u304b\u304c\u5206\u304b\u308b\u306e\u3067\u3001\u8a55\u4fa1\u306b\u3082\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u898b\u3048\u306b\u304f\u304b\u3063\u305f\u300c\u5b66\u7fd2\u3078\u306e\u53d6\u308a\u7d44\u307f\u300d\u304c\u53ef\u8996\u5316\u3055\u308c\u305f\u3053\u3068\u3067\u3001<br>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u89b3\u70b9\u3067\u3082\u6d3b\u7528\u306e\u5e45\u304c\u5e83\u304c\u3063\u3066\u3044\u308b\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u4eca\u56de\u306e\u5c0e\u5165\u306f\u3001\u3044\u304d\u306a\u308a\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u542b\u3081\u305f\u5168\u793e\u7684\u306b\u5c55\u958b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<br><strong>\u30c8\u30e9\u30a4\u30a2\u30eb\u3068\u3057\u3066\u307e\u305a\u306f\u7d4c\u7406\u8ca1\u52d9\u90e8\u3078\u8a66\u9a13\u7684\u306b\u5c0e\u5165\u3057\u3001\u5b9f\u969b\u306e\u6d3b\u7528\u72b6\u6cc1\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3066\u3044\u308b\u6bb5\u968e<\/strong>\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u73fe\u6642\u70b9\u3067\u306f\u3001<\/p>\n\n\n\n<p>\u30fb\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u308b\u5c64<br>\u30fb\u307e\u3060\u6d3b\u7528\u3057\u304d\u308c\u3066\u3044\u306a\u3044\u5c64<\/p>\n\n\n\n<p>\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001<br><strong>\u307e\u3055\u306b\u7d44\u7e54\u5185\u3067\u306e\u6d78\u900f\u30d5\u30a7\u30fc\u30ba\u306b\u3042\u308b\u72b6\u614b<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3053\u308c\u306f\u898b\u65b9\u3092\u5909\u3048\u308b\u3068\u3001<\/p>\n\n\n\n<p>\u300c\u3069\u306e\u3088\u3046\u306b\u6d3b\u7528\u3059\u308c\u3070\u7d44\u7e54\u3068\u3057\u3066\u6700\u3082\u52b9\u679c\u7684\u304b\u300d<br>&nbsp;\u3092\u691c\u8a3c\u3057\u306a\u304c\u3089\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u72b6\u614b\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u5f8c\u3001\u6d3b\u7528\u65b9\u6cd5\u306e\u6574\u7406\u3084\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u3068\u306e\u9023\u52d5\u304c\u9032\u3080\u3053\u3068\u3067\u3001<br>\u3088\u308a\u7d44\u7e54\u5168\u4f53\u3078\u306e\u6d78\u900f\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A4%89%E5%8C%96%E3%81%AF%E2%80%9C%E8%B5%B7%E3%81%8D%E3%81%A6%E3%81%84%E3%82%8B%E6%9C%80%E4%B8%AD%E2%80%9D%E3%80%82%E6%9C%9F%E5%BE%85%E3%81%95%E3%82%8C%E3%82%8B%E7%B5%84%E7%B9%94%E5%A4%89%E5%8C%96%E3%81%A8%E3%81%AF\"><\/span><strong>\u5909\u5316\u306f\u201c\u8d77\u304d\u3066\u3044\u308b\u6700\u4e2d\u201d\u3002\u671f\u5f85\u3055\u308c\u308b\u7d44\u7e54\u5909\u5316\u3068\u306f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30fc\u30fc\u5c0e\u5165\u5f8c\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>\u65b0\u5352\u793e\u54e1\u3092\u4e2d\u5fc3\u306b\u3001\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u5b66\u3073\u3092\u610f\u8b58\u3059\u308b\u52d5\u304d\u306f\u898b\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c3\u5e74\u5f8c\u30015\u5e74\u5f8c\u306b\u3069\u3046\u306a\u3063\u3066\u3044\u305f\u3044\u304b\u300d\u3068\u3044\u3046\u8996\u70b9\u3067\u8cea\u554f\u3057\u3066\u304f\u308b\u3053\u3068\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u73fe\u6642\u70b9\u3067\u306f\u3001<\/p>\n\n\n\n<p>\u2714 \u5168\u4f53\u3068\u3057\u3066\u5b8c\u5168\u306b\u5b9a\u7740\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u306f\u306a\u3044<br>\u2714 \u52b9\u679c\u304c\u660e\u78ba\u306b\u6570\u5024\u5316\u3055\u308c\u3066\u3044\u308b\u6bb5\u968e\u3067\u3082\u306a\u3044<\/p>\n\n\n\n<p>\u3068\u3044\u3046\u306e\u304c\u5b9f\u614b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3060\u304b\u3089\u3053\u305d\u3001\u3053\u306e\u53d6\u308a\u7d44\u307f\u306f<\/p>\n\n\n\n<p><strong>\u300c\u3059\u3067\u306b\u6210\u679c\u304c\u51fa\u305f\u65bd\u7b56\u300d\u3067\u306f\u306a\u304f\u3001<br>&nbsp;\u201c\u672a\u6765\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u201d\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u5909\u5316\u306f\u660e\u78ba\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u5b66\u7fd2\u306e\u4e3b\u4f53\u6027\u5411\u4e0a<br>\u30fb\u5171\u901a\u77e5\u8b58\u306e\u5f62\u6210<br>\u30fb\u5224\u65ad\u30b9\u30d4\u30fc\u30c9\u306e\u5411\u4e0a<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u6700\u7d42\u7684\u306b\u306f\u3001<\/p>\n\n\n\n<p><strong>\u300c\u81ea\u3089\u6210\u9577\u3057\u7d9a\u3051\u308b\u4eba\u6750\u304c\u81ea\u7136\u306b\u751f\u307e\u308c\u308b\u72b6\u614b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E3%81%93%E3%81%AE%E9%83%A8%E9%96%80%E3%81%AB%E3%81%84%E3%82%8B%E3%81%93%E3%81%A8%E3%82%92%E8%AA%87%E3%82%8C%E3%82%8B%E7%B5%84%E7%B9%94%E3%80%8D%E3%81%B8\"><\/span><strong>\u300c\u3053\u306e\u90e8\u9580\u306b\u3044\u308b\u3053\u3068\u3092\u8a87\u308c\u308b\u7d44\u7e54\u300d\u3078<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30fc\u30fc\u4eca\u5f8c\u306e\u5c55\u671b\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>&nbsp;\u672a\u7d4c\u9a13\u306e\u65b0\u5352\u793e\u54e1\u3092\u3001\u3044\u304b\u306b\u65e9\u304f\u7acb\u3061\u4e0a\u3052\u308b\u304b\u306f\u5f15\u304d\u7d9a\u304d\u91cd\u8981\u3067\u3059\u3002<br>&nbsp;\u305d\u306e\u305f\u3081\u306b\u3082\u30b9\u30ad\u30eb\u30de\u30c3\u30d7\u3092\u5b8c\u6210\u3055\u305b\u3001\u80b2\u6210\u3092\u3055\u3089\u306b\u4f53\u7cfb\u5316\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6728\u4e0b\u69d8\uff1a<br>&nbsp;\u4eca\u5f8c\u306fAI\u3084RPA\u3082\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u3088\u308a\u9ad8\u5ea6\u306a\u696d\u52d9\u306b\u30b7\u30d5\u30c8\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br>&nbsp;\u5358\u7d14\u696d\u52d9\u3067\u306f\u306a\u304f\u3001\u3088\u308a\u4ed8\u52a0\u4fa1\u5024\u306e\u9ad8\u3044\u9818\u57df\u306b\u6642\u9593\u3092\u4f7f\u3048\u308b\u7d44\u7e54\u306b\u3057\u305f\u3044\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>&nbsp;\u6700\u7d42\u7684\u306b\u76ee\u6307\u3057\u3066\u3044\u308b\u306e\u306f\u3001<br>&nbsp;<strong>\u300c\u3053\u306e\u7d4c\u7406\u8ca1\u52d9\u90e8\u306b\u3044\u308b\u3053\u3068\u3092\u8a87\u308c\u308b\u7d44\u7e54\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30e1\u30fc\u30ab\u30fc\u3067\u306f\u73fe\u5834\u304c\u82b1\u5f62\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u304c\u3001<br>&nbsp;\u300c\u7d4c\u7406\u304c\u8a00\u3046\u3053\u3068\u306a\u3089\u9593\u9055\u3044\u306a\u3044\u300d\u3068\u601d\u308f\u308c\u308b\u5b58\u5728\u3067\u3042\u308a\u305f\u3044\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a00\u8449\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u306e\u306f\u3001<br>\u5358\u306a\u308b\u80b2\u6210\u5f37\u5316\u3067\u306f\u306a\u304f\u3001<\/p>\n\n\n\n<p><strong>\u201c\u7d44\u7e54\u306e\u4fa1\u5024\u305d\u306e\u3082\u306e\u3092\u5f15\u304d\u4e0a\u3052\u308b\u610f\u5fd7\u201d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5b9f\u73fe\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u306e\u304c\u3001<\/p>\n\n\n\n<p>\u30fb\u5c5e\u4eba\u5316\u3057\u306a\u3044\u6559\u80b2<br>\u30fb\u7d99\u7d9a\u7684\u306b\u5b66\u3073\u7d9a\u3051\u308b\u4ed5\u7d44\u307f<br>\u30fb\u7d44\u7e54\u3068\u3057\u3066\u306e\u77e5\u8b58\u57fa\u76e4<\/p>\n\n\n\n<p>\u3067\u3042\u308a\u3001<br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u305d\u306e\u4e00\u90e8\u3092\u62c5\u3046\u5b58\u5728\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8C%E3%81%98%E8%AA%B2%E9%A1%8C%E3%82%92%E6%8A%B1%E3%81%88%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E3%83%A1%E3%83%83%E3%82%BB%E3%83%BC%E3%82%B8\"><\/span><strong>\u540c\u3058\u8ab2\u984c\u3092\u62b1\u3048\u308b\u4f01\u696d\u3078\u306e\u30e1\u30c3\u30bb\u30fc\u30b8<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30fc\u30fc\u540c\u3058\u3088\u3046\u306b\u3001\u7d4c\u7406\u90e8\u9580\u306e\u30cf\u30a4\u30af\u30e9\u30b9\u63a1\u7528\u306b\u60a9\u3093\u3067\u3044\u308b\u4f01\u696d\u69d8\u306b\u5411\u3051\u3066\u3001\u30e1\u30c3\u30bb\u30fc\u30b8\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5ca1\u672c\u69d8\uff1a<br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001\u5c0e\u5165\u3059\u308b\u3060\u3051\u3067\u6559\u80b2\u306e\u578b\u304c\u624b\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30bc\u30ed\u304b\u3089\u6559\u80b2\u8a2d\u8a08\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3001<br>\u6559\u80b2\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u975e\u5e38\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3059\u3067\u306b\u5236\u5ea6\u304c\u3042\u308b\u4f01\u696d\u3067\u3082\u3001<br>\u305d\u306e\u5e95\u4e0a\u3052\u3084\u518d\u8a2d\u8a08\u306b\u6d3b\u7528\u3067\u304d\u308b\u30c4\u30fc\u30eb\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u53d6\u308a\u7d44\u307f\u306e\u672c\u8cea\u306f\u3001<br>\u6559\u80b2\u3092\u300c\u500b\u4eba\u306e\u52aa\u529b\u300d\u304b\u3089\u300c\u7d44\u7e54\u306e\u4ed5\u7d44\u307f\u300d\u3078\u3068\u9032\u5316\u3055\u305b\u308b\u6311\u6226\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u91cd\u8981\u306a\u306e\u306f\u3001<\/p>\n\n\n\n<p><strong>\u3059\u3067\u306b\u6574\u3063\u3066\u3044\u308b\u5927\u624b\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001<br>\u73fe\u72b6\u306b\u6e80\u8db3\u305b\u305a\u3001\u6b21\u306e\u8ab2\u984c\u306b\u5411\u304d\u5408\u3044\u7d9a\u3051\u3066\u3044\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001\u5b8c\u6210\u3055\u308c\u305f\u6559\u80b2\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u306a\u304c\u3089\u3001<br>\u305d\u308c\u4ee5\u4e0a\u306b<strong>\u300c\u7d44\u7e54\u3068\u3057\u3066\u4eba\u6750\u3092\u80b2\u3066\u308b\u8a2d\u8a08\u3092\u52a0\u901f\u3055\u305b\u308b\u30c4\u30fc\u30eb\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4eba\u6750\u80b2\u6210\u306b\u304a\u3044\u3066<\/p>\n\n\n\n<p>\u30fb\u5236\u5ea6\u306f\u3042\u308b\u304c\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044<br>\u30fb\u80b2\u6210\u306b\u3070\u3089\u3064\u304d\u304c\u3042\u308b<br>\u30fb\u7d44\u7e54\u3068\u3057\u3066\u306e\u5e95\u4e0a\u3052\u304c\u96e3\u3057\u3044<\/p>\n\n\n\n<p>\u3068\u3044\u3063\u305f\u8ab2\u984c\u3092\u611f\u3058\u3066\u3044\u308b\u4f01\u696d\u69d8\u306b\u3068\u3063\u3066\u3001<br>\u672c\u4e8b\u4f8b\u306f\u5358\u306a\u308b\u6210\u529f\u4e8b\u4f8b\u3067\u306f\u306a\u304f\u3001<\/p>\n\n\n\n<p><strong>\u300c\u3069\u306e\u30d5\u30a7\u30fc\u30ba\u306e\u4f01\u696d\u3067\u3082\u3001\u6b21\u306e\u4e00\u624b\u306f\u5b58\u5728\u3059\u308b\u300d\u3053\u3068\u3092\u793a\u3059\u4e8b\u4f8b<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u305d\u306e\u4e00\u624b\u3068\u3057\u3066\u3001<br>&nbsp;CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u6709\u52b9\u306a\u9078\u629e\u80a2\u306e\u4e00\u3064\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/cpa-career.jp\/lp\/grow\/?utm_source=learning&amp;utm_medium=column&amp;utm_campaign=learning_column_nipponham\"><img decoding=\"async\" width=\"1024\" height=\"299\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2026\/07\/5ad151147f40181640fe1bc59dabcff7-1024x299.jpg\" alt=\"\" class=\"wp-image-8571\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/5ad151147f40181640fe1bc59dabcff7-1024x299.jpg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/5ad151147f40181640fe1bc59dabcff7-300x88.jpg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/5ad151147f40181640fe1bc59dabcff7-768x224.jpg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2026\/07\/5ad151147f40181640fe1bc59dabcff7.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u5411\u3051CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u5c0e\u5165\u3057\u3066\u5f97\u3089\u308c\u305f\u52b9\u679c \u5c0e\u5165\u4f01\u696d &#8211; \u65e5\u672c\u30cf\u30e0\u682a\u5f0f\u4f1a\u793e\u69d8 \u98df\u54c1\u30e1\u30fc\u30ab\u30fc\u3068\u3057\u3066\u56fd\u5185\u5916\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u65e5\u672c\u30cf\u30e0\u682a\u5f0f\u4f1a\u793e\u3002\u540c\u793e\u306e\u7d4c\u7406\u8ca1\u52d9\u90e8\u306f\u7d0440\u540d\u4f53\u5236\u3067\u3001\u5358\u4f53\u30fb\u7a0e\u52d9\u30fb\u8ca1\u52d9\u30fb\u9023\u7d50\u30fb\u6d77\u5916\u696d\u52d9\u306a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,11],"tags":[],"writer":[30],"supervisor":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/8524"}],"collection":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/comments?post=8524"}],"version-history":[{"count":20,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/8524\/revisions"}],"predecessor-version":[{"id":8578,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/8524\/revisions\/8578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/media\/8536"}],"wp:attachment":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/media?parent=8524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/categories?post=8524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/tags?post=8524"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/writer?post=8524"},{"taxonomy":"supervisor","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/supervisor?post=8524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}