{"id":1711,"date":"2024-09-05T04:57:21","date_gmt":"2024-09-05T04:57:21","guid":{"rendered":"https:\/\/mitsukijapan.com\/th\/?p=1711"},"modified":"2026-07-08T16:00:09","modified_gmt":"2026-07-08T07:00:09","slug":"basics-of-accounting-system","status":"publish","type":"post","link":"https:\/\/mitsukijapan.com\/th\/column\/basics-of-accounting-system\/","title":{"rendered":"\u30bf\u30a4\uff5c\u4f1a\u8a08\u5236\u5ea6\u306e\u57fa\u672c\u3068\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306e\u4f1a\u8a08\u5236\u5ea6\u3068\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u975e\u4e0a\u5834\u4f01\u696d\u3068\u4e0a\u5834\u4f01\u696d\u3067\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u306e\u9055\u3044\u3084\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u5fc5\u8981\u306a\u8cc7\u683c\u3001\u8a18\u5e33\u30eb\u30fc\u30eb\u306a\u3069\u3001\u30bf\u30a4\u3067\u4e8b\u696d\u3092\u884c\u3046\u4e0a\u3067\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30bf\u30a4\u306e\u4f1a\u8a08\u5236\u5ea6\u306e\u6982\u8981<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306e\u4f1a\u8a08\u5236\u5ea6\u306f\u3001\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u5f62\u3067\u8fd1\u5e74\u5927\u304d\u304f\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u304b\u3064\u3066\u306f\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u6e96\u62e0\u3059\u308b\u5f62\u3067\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30bf\u30a4\u306e\u4f01\u696d\u304c\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3068\u6cd5\u4ee4\u9075\u5b88\u306e\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30bf\u30a4\u4f1a\u8a08\u57fa\u6e96\uff08TAS\uff09\u306e\u7a2e\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u4f1a\u8a08\u57fa\u6e96\uff08TAS\uff09\u306f\u3001\u4f01\u696d\u306e\u6027\u8cea\u306b\u3088\u3063\u30662\u3064\u306e\u57fa\u6e96\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>TFRS for NPAEs\uff08Non-Publicly Accountable Entities\uff09\uff1a\u975e\u4e0a\u5834\u4f01\u696d\u5411\u3051<\/li>\n\n\n\n<li>TFRS for PAEs\uff08Publicly Accountable Entities\uff09\uff1a\u4e0a\u5834\u4f01\u696d\u5411\u3051<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u57fa\u6e96\u306f\u3001\u4f01\u696d\u306e\u516c\u7684\u8aac\u660e\u8cac\u4efb\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u9069\u7528\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TFRS for NPAEs\u3068TFRS for PAEs\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for NPAEs\u3068TFRS for PAEs\u306e\u4e3b\u306a\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TFRS for NPAEs\uff1a\u30bf\u30a4\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3001\u975e\u4e0a\u5834\u4f01\u696d\u306e\u5b9f\u52d9\u7684\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3066\u7c21\u7565\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>TFRS for PAEs\uff1a\u4e3b\u8981\u306aIFRS\u57fa\u6e96\u306b\u307b\u307c\u6e96\u62e0\u3057\u3066\u304a\u308a\u3001\u3088\u308a\u8a73\u7d30\u306a\u8ca1\u52d9\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u5728\u30bf\u30a4\u65e5\u7cfb\u4f01\u696d\u306f\u3001TFRS for NPAEs\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001TFRS for PAEs\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u5185\u5bb9\u304c\u591a\u5c90\u306b\u308f\u305f\u308b\u305f\u3081\u3001\u3042\u3048\u3066\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u5c11\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3fae5b5dfff86c9197d46906c4cf03d4 wp-block-paragraph\" style=\"text-decoration:underline\"><a href=\"https:\/\/mitsukijapan.com\/th\/contact\/\"><strong>\u30bf\u30a4\u3078\u306e\u65b0\u898f\u9032\u51fa\u3092\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff1e<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u975e\u4e0a\u5834\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\uff1aTFRS for NPAEs<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">TFRS for NPAEs\u306e\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for NPAEs\u306f\u3001\u30bf\u30a4\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3001\u516828\u7ae0\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u306e\u4e3b\u306a\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u3068\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u975e\u4e0a\u5834\u4f01\u696d\u306e\u5b9f\u52d9\u7684\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3001\u8907\u96d1\u306a\u9805\u76ee\u3078\u306e\u8a00\u53ca\u3092\u7701\u3044\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3001\u5f93\u696d\u54e1\u7d66\u4ed8\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u7b49\u306e\u8907\u96d1\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u8a00\u53ca\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">TFRS for NPAEs\u3067\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u308b\u8ca1\u52d9\u8af8\u8868<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for NPAEs\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u30bf\u30a4\u306e\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6700\u4f4e\u5e741\u56de\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u8ca1\u52d9\u72b6\u614b\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u640d\u76ca\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u682a\u4e3b\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u4ee5\u4e0b\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08TAS\u7b2c7\u53f7\u306e\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\uff09<\/li>\n\n\n\n<li>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff08TAS\u7b2c27\u53f7\u306e\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\uff09<\/li>\n\n\n\n<li>\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u3064\u3044\u3066\u306e\u958b\u793a\uff08TAS\u7b2c24\u53f7\u306e\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\uff09<\/li>\n\n\n\n<li>\u7a0e\u52b9\u679c\u4f1a\u8a08\uff08TAS\u7b2c12\u53f7\u306e\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\uff09<\/li>\n\n\n\n<li>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<\/li>\n\n\n\n<li>\u6a5f\u80fd\u901a\u8ca8<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u4efb\u610f\u9069\u7528\u53ef\u80fd\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u5224\u65ad\u3067\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/th\/column\/category\/accounting-tax\/\" type=\"link\" id=\"https:\/\/mitsukijapan.com\/th\/column\/category\/accounting-tax\/\">\u30bf\u30a4\u3067\u306e\u4f1a\u8a08\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u306f\u3053\u3061\u3089<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0a\u5834\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\uff1aTFRS for PAEs<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">TFRS for PAEs\u306e\u9069\u7528\u5bfe\u8c61\u4f01\u696d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for PAEs\u306f\u3001\u516c\u7684\u8aac\u660e\u8cac\u4efb\u3092\u6709\u3059\u308b\u4f01\u696d\u3001\u3064\u307e\u308a\u4e0a\u5834\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304cPAEs\u3068\u306a\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u8ca0\u50b5\u8a3c\u5238\u307e\u305f\u306f\u682a\u5f0f\u304c\u516c\u958b\u5e02\u5834\u3067\u53d6\u5f15\u3055\u308c\u3066\u3044\u308b\u4f01\u696d<\/li>\n\n\n\n<li>\u516c\u958b\u5e02\u5834\u3067\u306e\u91d1\u878d\u5546\u54c1\u767a\u884c\u3092\u76ee\u7684\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u8a3c\u5238\u59d4\u54e1\u4f1a\u7b49\u306b\u767b\u8a18\u3057\u3066\u3044\u308b\u4f01\u696d<\/li>\n\n\n\n<li>\u91d1\u878d\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u3001\u4fe1\u8a17\u3001\u6295\u8cc7\u4fe1\u8a17\u7b49\u3001\u7279\u5b9a\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u516c\u7684\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d<\/li>\n\n\n\n<li>\u516c\u958b\u4f01\u696d\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u516c\u958b\u4f01\u696d<\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u901a\u77e5\u3055\u308c\u305f\u6cd5\u4eba<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">TFRS for PAEs\u306e\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for PAEs\u306e\u4e3b\u306a\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u307b\u307c\u4e3b\u8981\u306aIFRS\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u3088\u308a\u8a73\u7d30\u304b\u3064\u8907\u96d1\u306a\u8ca1\u52d9\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3001\u5f93\u696d\u54e1\u7d66\u4ed8\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u7b49\u306e\u8907\u96d1\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u3082\u8a73\u7d30\u306a\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">TFRS for PAEs\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u3088\u308a\u9ad8\u5ea6\u306a\u4f1a\u8a08\u77e5\u8b58\u3068\u5c02\u9580\u7684\u306a\u30b9\u30ad\u30eb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u5916\u90e8\u306e\u4f1a\u8a08\u5c02\u9580\u5bb6\u3084\u76e3\u67fb\u6cd5\u4eba\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u306a\u304c\u3089\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30bf\u30a4\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u8cc7\u683c<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u6982\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u306f\u3001\u4f1a\u8a08\u6cd5\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u3088\u308a\u3001\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u306f\u8cc7\u683c\uff08CPD\u30e9\u30a4\u30bb\u30f3\u30b9\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u3001Continuing Professional Development\uff08\u7d99\u7d9a\u7684\u5c02\u9580\u80fd\u529b\u958b\u767a\uff09\u306e\u7565\u3067\u3001\u4f1a\u8a08\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u77e5\u8b58\u3084\u30b9\u30ad\u30eb\u3092\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u30fb\u7dad\u6301\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u30db\u30eb\u30c0\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u306b\u7f72\u540d\u3059\u308b\u6a29\u9650\u3092\u6301\u3061\u307e\u3059\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08PND50\uff09<\/li>\n\n\n\n<li>\u5546\u52d9\u7701\u3078\u306e\u6c7a\u7b97\u5831\u544a\uff08S.B.C 3\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u5185\u306bCPD\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u8a18\u5e33\u4ee3\u884c\u3092\u59d4\u8a17\u3057\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306eCPD\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u53d6\u5f97\u65b9\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u30bf\u30a4\u3067\u4f1a\u8a08\u3092\u5c02\u653b\u3059\u308b\u5927\u5b66\uff08\u4f1a\u793e\u898f\u6a21\u306b\u3088\u3063\u3066\u306f\u77ed\u5927\u3082\u53ef\uff09\u3092\u5352\u696d\u3059\u308b<\/li>\n\n\n\n<li>\u30bf\u30a4\u306e\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08FAP : Federation of Accounting Profess\uff09\u306b\u767b\u9332\u3059\u308b<\/li>\n\n\n\n<li>\u8cc7\u683c\u3092\u53d6\u5f97\u5f8c\u3001\u6bce\u5e74\u898f\u5b9a\u306e\u6642\u9593\u6570\u4ee5\u4e0a\u3001\u4f1a\u8a08\u58eb\u5354\u4f1a\u8a8d\u5b9a\u306e\u30bb\u30df\u30ca\u30fc\u3092\u53d7\u8b1b\u3057\u3066\u8cc7\u683c\u3092\u7dad\u6301\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u7533\u8acb\u3059\u308c\u3070\u81ea\u52d5\u7684\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u8cc7\u683c\u306e\u305f\u3081\u3001\u7279\u5225\u306a\u7814\u4fee\u3084\u8a66\u9a13\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8cc7\u683c\u7dad\u6301\u306e\u305f\u3081\u306e\u7d99\u7d9a\u7684\u306a\u5b66\u7fd2\u306f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CPD\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u63a1\u7528\u6642\u3084\u696d\u52d9\u59d4\u8a17\u6642\u306bCPD\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u30bf\u30a4\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08FAP\uff09\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u4f1a\u54e1ID\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u767b\u9332\u8005\u306e\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n\n\n\n<li>\u9762\u63a5\u6642\u306b\u8a3c\u660e\u66f8\u306e\u5370\u5237\u7269\u3092\u6301\u53c2\u3057\u3066\u3082\u3089\u3046<\/li>\n\n\n\n<li>\u4f1a\u8a08\u5b66\u79d1\u306e\u5352\u696d\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3059\u308b\uff08CPD\u767b\u9332\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308b\u305f\u3081\uff09<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u65b9\u6cd5\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u78ba\u5b9f\u306bCPD\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30bf\u30a4\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u5e33\u306e\u30eb\u30fc\u30eb<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a18\u5e33\u8a00\u8a9e\u3068\u8a18\u5e33\u901a\u8ca8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8a18\u306f\u6c7a\u7b97\u7b49\u306e\u969b\u306b\u30bf\u30a4\u6b73\u5165\u5c40\u3084\u5546\u52d9\u7701\u306b\u63d0\u51fa\u3059\u308b\u4e00\u822c\u7684\u306a\u66f8\u985e\u3067\u3001\u30bf\u30a4\u8a9e\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e2d\u9593\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/li>\n\n\n\n<li>\u682a\u4e3b\u30ea\u30b9\u30c8<\/li>\n\n\n\n<li>\u671f\u672b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/li>\n\n\n\n<li>\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868<\/li>\n\n\n\n<li>\u5546\u52d9\u7701\u63d0\u51fa\u66f8\u985e\uff08Sor.Bor.Chor.3\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306f\u4e00\u822c\u7684\u306b\u306f\u3001\u30bf\u30a4\u30d0\u30fc\u30c4\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u4f1a\u8a08\u8a18\u9332\u30fb\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u304d\u6cd5\u4eba\u7a0e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u5e33\u7c3f\u306e\u4fdd\u5b58\u671f\u9593<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u3068\u306a\u3063\u305f\u4f1a\u8a08\u5e33\u7c3f\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u30665\u5e74\u9593\u306f\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc\u3001\u307e\u305f\u904e\u53bb\u306e\u53d6\u5f15\u306e\u691c\u8a3c\u306a\u3069\u306b\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u53b3\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6b73\u5165\u5c40\u304b\u3089\u306e\u547d\u4ee4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6700\u59277\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6b73\u5165\u5c40\u3068\u306e\u9593\u3067\u672a\u89e3\u6c7a\u306e\u6848\u4ef6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u300110\u5e74\u9593\u307e\u305f\u306f\u305d\u308c\u4ee5\u4e0a\u306e\u671f\u9593\u3001\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-84a13c1256ee40bac5542f6159802075 wp-block-paragraph\" style=\"text-decoration:underline\"><a href=\"https:\/\/mitsukijapan.com\/th\/contact\/\"><strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u5909\u66f4\u3092\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff1e<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306e\u4f1a\u8a08\u5236\u5ea6\u306f\u3001\u4f01\u696d\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u975e\u4e0a\u5834\u4f01\u696d\u5411\u3051\u306eTFRS for NPAEs\u3068\u4e0a\u5834\u4f01\u696d\u5411\u3051\u306eTFRS for PAEs\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u306fCPD\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u8a18\u5e33\u8a00\u8a9e\u3084\u4fdd\u5b58\u671f\u9593\u306a\u3069\u306e\u30eb\u30fc\u30eb\u3082\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30a4\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3059\u308b\u969b\u306f\u3001\u3053\u308c\u3089\u306e\u4f1a\u8a08\u5236\u5ea6\u306e\u57fa\u790e\u77e5\u8b58\u3092\u62bc\u3055\u3048\u3001\u9069\u5207\u306a\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30bf\u30a4\u3067\u306f\u3001\u65b0\u898f\u9032\u51fa\u304b\u3089\u4f1a\u8a08\u7a0e\u52d9\u3001\u52b4\u52d9\u3001M&amp;A\u307e\u3067\u3092\u4e00\u6c17\u901a\u8cab\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6771\u4eac\u672c\u793e\uff08\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\uff09\u3068\u9023\u643a\u3057\u3001\u30d0\u30f3\u30b3\u30af\u306b\u5e38\u99d0\u3059\u308bCPA\u304c\u304a\u5ba2\u69d8\u306e\u60a9\u307f\u3084\u8ab2\u984c\u306b\u8033\u3092\u50be\u3051\u3001\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3092\u3054\u63d0\u6848\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u304a\u6c17\u8efd\u306b\u7121\u6599\u76f8\u8ac7\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/th\/column\/howtousethethaiministryofcommerce\/\" type=\"link\" id=\"https:\/\/mitsukijapan.com\/th\/column\/howtousethethaiministryofcommerce\/\">\u30bf\u30a4\uff5c\u5546\u52d9\u7701DBD\u306e\u767b\u8a18\u60c5\u5831\u30fb\u6c7a\u7b97\u66f8\u95b2\u89a7\u30b7\u30b9\u30c6\u30e0\u306e\u4f7f\u3044\u65b9<\/a><br><a href=\"https:\/\/mitsukijapan.com\/th\/column\/guidetoselectingtherightaccounting\/\" type=\"link\" id=\"https:\/\/mitsukijapan.com\/th\/column\/guidetoselectingtherightaccounting\/\">\u30bf\u30a4\uff5c\u4f01\u696d\u898f\u6a21\u306b\u5408\u308f\u305b\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u9078\u629e\u30ac\u30a4\u30c9\uff01\u4eba\u6c17\u88fd\u54c1\u3092\u8a73\u7d30\u89e3\u8aac<\/a><br><a href=\"https:\/\/mitsukijapan.com\/th\/column\/reasonsforinventoryvariances\/\" type=\"link\" id=\"https:\/\/mitsukijapan.com\/th\/column\/reasonsforinventoryvariances\/\">\u30bf\u30a4\uff5c\u5728\u5eab\u5dee\u7570\u306e\u767a\u751f\u7406\u7531\u3068\u5bfe\u7b56<\/a><br><a href=\"https:\/\/mitsukijapan.com\/th\/column\/accounting-for-fixed-assets\/\" 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