{"id":144411,"date":"2026-01-03T08:46:26","date_gmt":"2026-01-02T23:46:26","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=144411"},"modified":"2026-01-03T08:46:26","modified_gmt":"2026-01-02T23:46:26","slug":"kaikeishi","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2026\/01\/03\/kaikeishi\/","title":{"rendered":"\u4f1a\u8a08\u58eb\u3068\u306f\uff1f\u610f\u5473\u30fb\u8cc7\u683c\u30fb\u4ed5\u4e8b\u5185\u5bb9\u30fb\u7a2e\u985e\u30fb\u5e74\u53ce\u30fb\u52c9\u5f37\u65b9\u6cd5\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

\u4f1a\u8a08\u58eb\u3068\u306f\u3001\u4f01\u696d\u3084\u56e3\u4f53\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u76e3\u67fb\u30fb\u5206\u6790\u3057\u3001\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u78ba\u8a8d\u3059\u308b\u5c02\u9580\u8077\u3067\u3059\u3002\u4f1a\u8a08\u3084\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u9ad8\u3044\u77e5\u8b58\u3068\u502b\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u8cc7\u683c\u53d6\u5f97\u306b\u306f\u53b3\u3057\u3044\u8a66\u9a13\u3084\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u8a08\u58eb\u306e\u610f\u5473\u3001\u8cc7\u683c\u5236\u5ea6\u3001\u696d\u52d9\u5185\u5bb9\u3001\u7a2e\u985e\u3001\u5e74\u53ce\u3001\u52c9\u5f37\u65b9\u6cd5\u3001\u73fe\u4ee3\u793e\u4f1a\u3067\u306e\u5f79\u5272\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. \u4f1a\u8a08\u58eb\u306e\u57fa\u672c\u7684\u306a\u610f\u5473<\/h2>\n

1-1. \u4f1a\u8a08\u58eb\u3068\u306f<\/h3>\n

\u4f1a\u8a08\u58eb\u306f\u3001\u4f01\u696d\u3084\u56e3\u4f53\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u76e3\u67fb\u3059\u308b\u5c02\u9580\u8077\u3067\u3059\u3002
\n\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3084\u900f\u660e\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002
\n\u82f1\u8a9e\u3067\u306f\u300cCertified Public Accountant\uff08CPA\uff09\u300d\u3068\u547c\u3070\u308c\u3001\u56fd\u969b\u7684\u306b\u3082\u5c02\u9580\u8077\u3068\u3057\u3066\u8a8d\u77e5\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

1-2. \u4f1a\u8a08\u58eb\u306e\u5f79\u5272<\/h3>\n

\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u30fb\u4fdd\u8a3c
\n\u7a0e\u52d9\u76f8\u8ac7\u3084\u7bc0\u7a0e\u5bfe\u7b56\u306e\u52a9\u8a00
\n\u7d4c\u55b6\u5206\u6790\u3084\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0
\n\u4f01\u696d\u306e\u4e0d\u6b63\u4f1a\u8a08\u9632\u6b62\u3084\u5185\u90e8\u7d71\u5236\u306e\u652f\u63f4<\/p>\n

1-3. \u4f1a\u8a08\u58eb\u3068\u7a0e\u7406\u58eb\u3068\u306e\u9055\u3044<\/h3>\n

\u4f1a\u8a08\u58eb\uff1a\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u4e2d\u5fc3
\n\u7a0e\u7406\u58eb\uff1a\u7a0e\u52d9\u7533\u544a\u3084\u7a0e\u52d9\u76f8\u8ac7\u304c\u4e2d\u5fc3
\n\u4e00\u90e8\u696d\u52d9\u306f\u91cd\u306a\u308b\u304c\u3001\u6cd5\u7684\u6a29\u9650\u3084\u5c02\u9580\u5206\u91ce\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059<\/p>\n

2. \u4f1a\u8a08\u58eb\u306e\u7a2e\u985e<\/h2>\n

2-1. \u516c\u8a8d\u4f1a\u8a08\u58eb<\/h3>\n

\u65e5\u672c\u3067\u6700\u3082\u4ee3\u8868\u7684\u306a\u4f1a\u8a08\u58eb\u8cc7\u683c
\n\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u884c\u3048\u308b\u552f\u4e00\u306e\u56fd\u5bb6\u8cc7\u683c
\n\u56fd\u5bb6\u8a66\u9a13\u5408\u683c\u5f8c\u30012\u5e74\u4ee5\u4e0a\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981<\/p>\n

2-2. \u56fd\u969b\u4f1a\u8a08\u58eb<\/h3>\n

\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u7cbe\u901a
\n\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u6d77\u5916\u9032\u51fa\u4f01\u696d\u3067\u6d3b\u8e8d
\n\u7c73\u56fdCPA\u3084ACCA\uff08\u82f1\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\uff09\u306a\u3069\u304c\u8a72\u5f53<\/p>\n

2-3. \u7a0e\u52d9\u4f1a\u8a08\u58eb<\/h3>\n

\u7a0e\u52d9\u7533\u544a\u3084\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7279\u5316
\n\u7a0e\u7406\u58eb\u8cc7\u683c\u3068\u517c\u52d9\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/p>\n

2-4. \u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u4f1a\u8a08\u58eb<\/h3>\n

\u4f01\u696d\u5185\u90e8\u306e\u8ca1\u52d9\u30fb\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u76e3\u67fb
\n\u7d4c\u55b6\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u3084\u5185\u90e8\u7d71\u5236\u69cb\u7bc9\u3092\u30b5\u30dd\u30fc\u30c8<\/p>\n

3. \u4f1a\u8a08\u58eb\u306e\u696d\u52d9\u5185\u5bb9<\/h2>\n

3-1. \u76e3\u67fb\u696d\u52d9<\/h3>\n

\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\uff1a\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u9069\u6b63\u304b\u78ba\u8a8d
\n\u5185\u90e8\u7d71\u5236\u76e3\u67fb\uff1a\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u306e\u30c1\u30a7\u30c3\u30af
\n\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f01\u696d\u3067\u306f\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b<\/p>\n

3-2. \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9<\/h3>\n

\u8ca1\u52d9\u5206\u6790\u3084\u7d4c\u55b6\u6539\u5584\u306e\u52a9\u8a00
\n\u4f01\u696d\u518d\u7de8\u3001M&A\u306b\u304a\u3051\u308b\u4f1a\u8a08\u9762\u3067\u306e\u52a9\u8a00
\n\u7a0e\u52d9\u6226\u7565\u3084\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u652f\u63f4<\/p>\n

3-3. \u305d\u306e\u4ed6\u306e\u696d\u52d9<\/h3>\n

\u4e0d\u6b63\u4f1a\u8a08\u306e\u767a\u898b
\n\u8ca1\u52d9\u5831\u544a\u5236\u5ea6\u306e\u6574\u5099
\n\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u3078\u306e\u5831\u544a\u30b5\u30dd\u30fc\u30c8<\/p>\n

4. \u4f1a\u8a08\u58eb\u306b\u306a\u308b\u305f\u3081\u306e\u8cc7\u683c\u5236\u5ea6<\/h2>\n

4-1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13<\/h3>\n

\u65e5\u672c\u306e\u56fd\u5bb6\u8cc7\u683c\u3067\u3001\u7b46\u8a18\u8a66\u9a13\u3068\u8ad6\u6587\u8a66\u9a13\u306b\u5206\u304b\u308c\u308b
\n\u79d1\u76ee\u306f\u8ca1\u52d9\u4f1a\u8a08\u8ad6\u3001\u7ba1\u7406\u4f1a\u8a08\u8ad6\u3001\u76e3\u67fb\u8ad6\u3001\u4f01\u696d\u6cd5\u3001\u79df\u7a0e\u6cd5\u306a\u3069
\n\u96e3\u6613\u5ea6\u306f\u975e\u5e38\u306b\u9ad8\u304f\u3001\u5408\u683c\u7387\u306f5\uff05\u524d\u5f8c<\/p>\n

4-2. \u5b9f\u52d9\u7d4c\u9a13<\/h3>\n

\u8a66\u9a13\u5408\u683c\u5f8c\u30012\u5e74\u4ee5\u4e0a\u306e\u76e3\u67fb\u6cd5\u4eba\u306a\u3069\u3067\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981
\n\u5b9f\u52d9\u7d4c\u9a13\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u30b9\u30ad\u30eb\u3084\u4f1a\u8a08\u502b\u7406\u3092\u7fd2\u5f97<\/p>\n

4-3. \u767b\u9332\u3068\u7d99\u7d9a\u6559\u80b2<\/h3>\n

\u767b\u9332\u5f8c\u3082\u502b\u7406\u7814\u4fee\u3084\u5c02\u9580\u7814\u4fee\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b
\n\u5e38\u306b\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u5236\u3092\u5b66\u3076\u5fc5\u8981\u304c\u3042\u308b<\/p>\n

5. \u4f1a\u8a08\u58eb\u306e\u52c9\u5f37\u65b9\u6cd5<\/h2>\n

5-1. \u5b66\u7fd2\u671f\u9593\u306e\u76ee\u5b89<\/h3>\n

\u5b66\u58eb\u5352\u8005\uff1a\u8a66\u9a13\u5bfe\u7b56\u306b3\u301c5\u5e74
\n\u793e\u4f1a\u4eba\u7d4c\u9a13\u8005\uff1a5\u5e74\u4ee5\u4e0a\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308b<\/p>\n

5-2. \u52c9\u5f37\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n

\u8ca1\u52d9\u4f1a\u8a08\u8ad6\u3068\u7ba1\u7406\u4f1a\u8a08\u8ad6\u306e\u57fa\u790e\u7406\u89e3
\n\u76e3\u67fb\u8ad6\u306e\u5b9f\u52d9\u77e5\u8b58
\n\u6cd5\u5f8b\u30fb\u7a0e\u52d9\u306e\u5e45\u5e83\u3044\u77e5\u8b58
\n\u904e\u53bb\u554f\u3084\u6a21\u64ec\u8a66\u9a13\u3067\u5b9f\u8df5\u529b\u3092\u990a\u3046<\/p>\n

5-3. \u5b66\u7fd2\u30c4\u30fc\u30eb<\/h3>\n

\u901a\u4fe1\u8b1b\u5ea7\u3084\u5c02\u9580\u4e88\u5099\u6821
\n\u53c2\u8003\u66f8\u30fb\u554f\u984c\u96c6\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u52d5\u753b
\n\u30b0\u30eb\u30fc\u30d7\u5b66\u7fd2\u3084\u52c9\u5f37\u4f1a\u3082\u6709\u52b9<\/p>\n

6. \u4f1a\u8a08\u58eb\u306e\u5e74\u53ce\u3068\u30ad\u30e3\u30ea\u30a2<\/h2>\n

6-1. \u521d\u4efb\u7d66<\/h3>\n

\u65b0\u5352\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\uff1a\u5e74\u53ce500\u301c700\u4e07\u5186\u7a0b\u5ea6
\n\u5b9f\u52d9\u7d4c\u9a13\u306b\u5fdc\u3058\u3066\u5e74\u53ce\u306f\u5897\u52a0<\/p>\n

6-2. \u4e2d\u5805\u4f1a\u8a08\u58eb\u306e\u5e74\u53ce<\/h3>\n

\u76e3\u67fb\u6cd5\u4eba\u52e4\u52d9\uff1a\u5e74\u53ce700\u301c1200\u4e07\u5186
\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3084\u4e8b\u696d\u4f1a\u793e\u52e4\u52d9\u3067\u306f\u3055\u3089\u306b\u9ad8\u984d<\/p>\n

6-3. \u72ec\u7acb\u958b\u696d<\/h3>\n

\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u3092\u958b\u8a2d\u53ef\u80fd
\n\u5e74\u53ce\u306f\u696d\u52d9\u91cf\u3084\u9867\u5ba2\u898f\u6a21\u306b\u3088\u308a\u5909\u52d5
\n\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u5951\u7d04\u3084\u4f01\u696d\u30b3\u30f3\u30b5\u30eb\u3067\u9ad8\u53ce\u5165\u3092\u5f97\u308b\u4f8b\u3082\u591a\u3044<\/p>\n

7. \u4f1a\u8a08\u58eb\u306e\u73fe\u4ee3\u793e\u4f1a\u3067\u306e\u5f79\u5272<\/h2>\n

7-1. \u4f01\u696d\u306e\u4fe1\u983c\u6027\u5411\u4e0a<\/h3>\n

\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u901a\u3058\u3066\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u4fe1\u983c\u6027\u3092\u63d0\u4f9b
\n\u4e0d\u6b63\u4f1a\u8a08\u9632\u6b62\u3084\u5185\u90e8\u7d71\u5236\u69cb\u7bc9\u306b\u8ca2\u732e<\/p>\n

7-2. \u7d4c\u6e08\u6d3b\u52d5\u306e\u900f\u660e\u6027\u78ba\u4fdd<\/h3>\n

\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u30c1\u30a7\u30c3\u30af
\n\u793e\u4f1a\u5168\u4f53\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u306e\u5065\u5168\u6027\u3092\u7dad\u6301<\/p>\n

7-3. \u56fd\u969b\u7684\u306a\u5f79\u5272<\/h3>\n

IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3078\u306e\u5bfe\u5fdc
\n\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u6295\u8cc7\u5bb6\u5411\u3051\u306e\u8ca1\u52d9\u5831\u544a\u652f\u63f4
\n\u56fd\u969b\u76e3\u67fb\u3084\u6d77\u5916\u9032\u51fa\u4f01\u696d\u306e\u4f1a\u8a08\u6226\u7565\u306b\u95a2\u4e0e<\/p>\n

8. \u4f1a\u8a08\u58eb\u3092\u76ee\u6307\u3059\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n

8-1. \u30e1\u30ea\u30c3\u30c8<\/h3>\n

\u9ad8\u3044\u5c02\u9580\u6027\u3068\u793e\u4f1a\u7684\u4fe1\u983c
\n\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3068\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9
\n\u72ec\u7acb\u958b\u696d\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3067\u9ad8\u53ce\u5165\u306e\u53ef\u80fd\u6027<\/p>\n

8-2. \u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n

\u8a66\u9a13\u306e\u96e3\u6613\u5ea6\u304c\u975e\u5e38\u306b\u9ad8\u3044
\n\u52c9\u5f37\u3084\u5b9f\u52d9\u304c\u9577\u671f\u306b\u6e21\u308b
\n\u8cac\u4efb\u304c\u91cd\u304f\u3001\u502b\u7406\u7684\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b<\/p>\n

9. \u307e\u3068\u3081<\/h2>\n

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