{"id":64064,"date":"2023-02-27T22:58:00","date_gmt":"2023-02-27T13:58:00","guid":{"rendered":"https:\/\/www.kotora.jp\/c\/?p=64064"},"modified":"2025-09-19T09:46:46","modified_gmt":"2025-09-19T00:46:46","slug":"64064","status":"publish","type":"post","link":"https:\/\/www.kotora.jp/c\/64064\/","title":{"rendered":"\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u9055\u3044\u3092\u5fb9\u5e95\u89e3\u5256\uff01\u3069\u3061\u3089\u3092\u76ee\u6307\u3059\u3079\u304d\u304b\uff1f"},"content":{"rendered":"<div class=\"smb-contents-outline wp-block-snow-monkey-blocks-contents-outline\">\n\t\n<div\n\tclass=\"wpco-wrapper \"\n\taria-hidden=\"true\"\n\tid=\"\"\n\tdata-wpco-post-class=\".post-64064\"\n\tdata-wpco-selector=\".c-entry__content,.c-entry__content .wp-block-group,.c-entry__content .wp-block-group__inner-container\"\n\tdata-wpco-headings=\"h2,h3,h4\"\n\tdata-wpco-move=\"true\"\n\tdata-wpco-move-to=\".c-entry__content\"\n\t>\n\t\n\t<div class=\"wpco\">\n\t\t\t\t\t<h2 class=\"wpco__title\">\u76ee\u6b21<\/h2>\n\t\t\n\t\t<div class=\"contents-outline\"><\/div>\n\t<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u57fa\u672c\u60c5\u5831<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1-1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u306f\uff1f\u305d\u306e\u5f79\u5272\u3068\u7279\u5fb4<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u56fd\u5bb6\u8cc7\u683c\u3067\u3001\u4e3b\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u304c\u9069\u6b63\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u308b\u300c\u76e3\u67fb\u300d\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u552f\u4e00\u306e\u8cc7\u683c\u3067\u3042\u308a\u3001\u5927\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u3068\u3063\u3066\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u7a0e\u52d9\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5206\u91ce\u3067\u306e\u6d3b\u8e8d\u3082\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8a66\u9a13\u306f\u96e3\u6613\u5ea6\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3053\u3068\u3067\u77e5\u3089\u308c\u3066\u304a\u308a\u3001\u5408\u683c\u3059\u308b\u305f\u3081\u306b\u306f2,500\uff5e3,500\u6642\u9593\u306e\u5b66\u7fd2\u304c\u5fc5\u8981\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308c\u3070\u9ad8\u53ce\u5165\u304c\u671f\u5f85\u3067\u304d\u3001\u5168\u4f53\u7684\u306b\u5b89\u5b9a\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304d\u3084\u3059\u3044\u70b9\u304c\u9b45\u529b\u3067\u3059\u3002\u65e5\u672c\u56fd\u5185\u3067\u306e\u696d\u52d9\u306b\u7279\u5316\u3057\u3066\u3044\u308b\u4e00\u65b9\u3001\u6d77\u5916\u306e\u8cc7\u683c\u3068\u6bd4\u8f03\u3059\u308b\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6d3b\u8e8d\u306e\u5834\u9762\u306f\u9650\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-2. 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class=\"wp-block-embed is-type-rich is-provider-wp-oembed-blog-card wp-block-embed-wp-oembed-blog-card\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"YwXPzznoFK\"><a href=\"https:\/\/www.kotora.jp/c\/63722\/\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u672c\u5f53\u306e\u9b45\u529b\u3068\u306f\uff1f\u305d\u306e\u77e5\u3089\u308c\u3056\u308b\u5c06\u6765\u6027\u3068\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<\/a><\/blockquote><div class=\"c-responsive-container-16-9\"><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u672c\u5f53\u306e\u9b45\u529b\u3068\u306f\uff1f\u305d\u306e\u77e5\u3089\u308c\u3056\u308b\u5c06\u6765\u6027\u3068\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9&#8221; &#8212; KOTORA JOURNAL\" src=\"https:\/\/www.kotora.jp/c\/63722\/embed\/#?secret=5agSIAJ8Kz#?secret=YwXPzznoFK\" data-secret=\"YwXPzznoFK\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_64064\">\u8ee2\u8077\u306e\u3054\u76f8\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\uff1e<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u8a66\u9a13\u5236\u5ea6\u3068\u96e3\u6613\u5ea6\u306e\u9055\u3044<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2-1. 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class=\"wp-block-heading\">2-2. USCPA\u8a66\u9a13\u306e\u7279\u5fb4\u3068\u8a66\u9a13\u7bc4\u56f2<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\uff09\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u8a8d\u5b9a\u3055\u308c\u308b\u8cc7\u683c\u8a66\u9a13\u3067\u3001\u8fd1\u5e74\u3067\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u76ee\u6307\u3059\u4eba\u305f\u3061\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u9078\u629e\u80a2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a66\u9a13\u306f\u79d1\u76ee\u3054\u3068\u306e\u5408\u683c\u304c\u8a8d\u3081\u3089\u308c\u308b\u300c\u79d1\u76ee\u5408\u683c\u5236\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u53d7\u9a13\u8005\u304c\u52b9\u7387\u7684\u306b\u5b66\u7fd2\u3092\u9032\u3081\u3089\u308c\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u8a66\u9a13\u306fFAR\uff08\u8ca1\u52d9\u4f1a\u8a08\uff09\u3001AUD\uff08\u76e3\u67fb\uff09\u3001REG\uff08\u7a0e\u6cd5\uff09\u3001\u9078\u629e\u79d1\u76ee\uff08\u30d3\u30b8\u30cd\u30b9\u5206\u6790\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u306a\u3069\uff09\u306e4\u79d1\u76ee\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a66\u9a13\u5f62\u5f0f\u306f\u4e3b\u306bMC\uff084\u629e\u554f\u984c\uff09\u3068TBS\uff08\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u554f\u984c\uff09\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u80fd\u529b\u3082\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002USCPA\u306f\u5e74\u9593\u3092\u901a\u3058\u3066\u968f\u6642\u53d7\u9a13\u3067\u304d\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3067\u53d7\u3051\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u5fc5\u8981\u306a\u5b66\u7fd2\u6642\u9593\u306f1,200\u301c1,500\u6642\u9593\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3068\u6bd4\u3079\u308b\u3068\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u70b9\u304c\u9b45\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-3. \u79d1\u76ee\u5408\u683c\u5236\u3068\u4e00\u62ec\u8a66\u9a13\u306e\u5dee\u7570<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3068USCPA\u8a66\u9a13\u306e\u6700\u3082\u5927\u304d\u306a\u9055\u3044\u306e\u4e00\u3064\u304c\u3001\u8a66\u9a13\u5f62\u5f0f\u306b\u304a\u3051\u308b\u300c\u79d1\u76ee\u5408\u683c\u5236\u300d\u3068\u300c\u4e00\u62ec\u8a66\u9a13\u300d\u306e\u9055\u3044\u3067\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306f\u77ed\u7b54\u5f0f\u8a66\u9a13\u3068\u8ad6\u6587\u5f0f\u8a66\u9a13\u3092\u6bb5\u968e\u7684\u306b\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5168\u3066\u306e\u79d1\u76ee\u3092\u6307\u5b9a\u3055\u308c\u305f\u8a66\u9a13\u65e5\u7a0b\u5185\u3067\u4e00\u5ea6\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001USCPA\u8a66\u9a13\u306f4\u3064\u306e\u79d1\u76ee\u304c\u72ec\u7acb\u3057\u3066\u304a\u308a\u3001\u4e00\u79d1\u76ee\u305a\u3064\u5408\u683c\u3092\u76ee\u6307\u305b\u308b\u300c\u79d1\u76ee\u5408\u683c\u5236\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u79d1\u76ee\u5408\u683c\u5236\u306f\u3001\u5408\u683c\u3057\u305f\u79d1\u76ee\u306e\u6709\u52b9\u671f\u9593\u304c18\u301c36\u30f6\u6708\u9593\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u50cd\u304d\u306a\u304c\u3089\u8cc7\u683c\u53d6\u5f97\u3092\u76ee\u6307\u3059\u793e\u4f1a\u4eba\u306b\u3082\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002\u4e00\u65b9\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306f\u53d7\u9a13\u65e5\u7a0b\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u306b\u5168\u79d1\u76ee\u3092\u96c6\u4e2d\u3057\u3066\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5dee\u7570\u306f\u3001\u52c9\u5f37\u8a08\u753b\u306e\u7acb\u3066\u65b9\u3084\u8a66\u9a13\u3078\u306e\u53d6\u308a\u7d44\u307f\u65b9\u306b\u5927\u304d\u304f\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-4. \u5408\u683c\u7387\u304b\u3089\u898b\u308b\u53d6\u5f97\u306e\u30cf\u30fc\u30c9\u30eb<\/h3>\n\n\n\n<p>\u5408\u683c\u7387\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3068USCPA\u8a66\u9a13\u306e\u4e21\u8005\u306b\u306f\u660e\u3089\u304b\u306a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u7d0410%\u3067\u3042\u308a\u3001\u975e\u5e38\u306b\u9ad8\u3044\u7af6\u4e89\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u8ad6\u6587\u5f0f\u8a66\u9a13\u306f\u5c02\u9580\u7684\u3067\u5fdc\u7528\u7684\u306a\u554f\u984c\u304c\u591a\u304f\u3001\u81a8\u5927\u306a\u77e5\u8b58\u7fd2\u5f97\u3068\u554f\u984c\u6f14\u7fd2\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4e00\u65b9\u3001USCPA\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u7d0457.7%\u3068\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u6bd4\u3079\u3066\u9ad8\u3044\u6570\u5b57\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u8a66\u9a13\u306e\u5408\u683c\u7387\u304c\u9ad8\u3044\u7406\u7531\u306e\u4e00\u3064\u306f\u3001\u79d1\u76ee\u3054\u3068\u306e\u8a66\u9a13\u304c\u72ec\u7acb\u3057\u3066\u3044\u308b\u70b9\u3084\u3001\u5e83\u304f\u5fdc\u7528\u529b\u304c\u6c42\u3081\u3089\u308c\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3068\u6bd4\u3079\u3001\u52b9\u7387\u7684\u306b\u8a66\u9a13\u5bfe\u7b56\u3092\u884c\u3048\u308b\u4ed5\u7d44\u307f\u304c\u6574\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3067\u6e96\u5099\u3092\u9032\u3081\u305f\u3044\u65b9\u3084\u3001\u50cd\u304d\u306a\u304c\u3089\u8cc7\u683c\u53d6\u5f97\u3092\u76ee\u6307\u3059\u65b9\u306b\u3068\u3063\u3066USCPA\u306f\u9b45\u529b\u7684\u306a\u9078\u629e\u80a2\u3068\u8a00\u3048\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u9700\u8981\u306e\u9ad8\u3044\u8cc7\u683c\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u8a66\u9a13\u5f62\u5f0f\u3084\u96e3\u6613\u5ea6\u3092\u7406\u89e3\u3057\u3066\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u8cc7\u683c\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-wp-oembed-blog-card wp-block-embed-wp-oembed-blog-card\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"i05uJIC1sR\"><a href=\"https:\/\/www.kotora.jp/c\/63595\/\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u96e3\u6613\u5ea6\u3068\u306f\uff1f\u8cc7\u683c\u304c\u6301\u3064\u672a\u6765\u306e\u30ad\u30e3\u30ea\u30a2\u3068\u9b45\u529b<\/a><\/blockquote><div class=\"c-responsive-container-16-9\"><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u96e3\u6613\u5ea6\u3068\u306f\uff1f\u8cc7\u683c\u304c\u6301\u3064\u672a\u6765\u306e\u30ad\u30e3\u30ea\u30a2\u3068\u9b45\u529b&#8221; &#8212; KOTORA JOURNAL\" src=\"https:\/\/www.kotora.jp/c\/63595\/embed\/#?secret=IccHHYq6oK#?secret=i05uJIC1sR\" data-secret=\"i05uJIC1sR\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_64064\">\u8ee2\u8077\u306e\u3054\u76f8\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\uff1e<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u6bd4\u8f03<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">3-1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u6d3b\u8e8d\u30d5\u30a3\u30fc\u30eb\u30c9\uff1a\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u72ec\u7acb\u307e\u3067<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u5e45\u5e83\u3044\u30d5\u30a3\u30fc\u30eb\u30c9\u3067\u306e\u6d3b\u8e8d\u3092\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u6700\u521d\u306e\u30ad\u30e3\u30ea\u30a2\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u4e3b\u6d41\u306a\u306e\u304c\u76e3\u67fb\u6cd5\u4eba\u3067\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3084\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u5f8c\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u6d3b\u8e8d\u3092\u76ee\u6307\u3059\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u72ec\u7acb\u3057\u3066\u7a0e\u7406\u58eb\u3084\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u6d3b\u52d5\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u652f\u63f4\u3059\u308b\u5206\u91ce\u3067\u306f\u9ad8\u3044\u9700\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u300c\u76e3\u67fb\u696d\u52d9\u300d\u3092\u72ec\u5360\u7684\u306b\u884c\u3048\u308b\u8cc7\u683c\u3067\u3042\u308b\u305f\u3081\u3001\u56fd\u5185\u3067\u306e\u5c02\u9580\u696d\u52d9\u3092\u91cd\u8996\u3059\u308b\u65b9\u306b\u306f\u6700\u9069\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-2. USCPA\u306e\u5f37\u307f\uff1a\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2<\/h3>\n\n\n\n<p>USCPA\u306f\u3001\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3067\u306e\u4f1a\u8a08\u696d\u52d9\u306b\u5f37\u307f\u3092\u6301\u3064\u8cc7\u683c\u3067\u3042\u308a\u3001\u305d\u306e\u6d3b\u8e8d\u306e\u5834\u306f\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u6d77\u5916\u30de\u30fc\u30b1\u30c3\u30c8\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\u7279\u306b\u30a2\u30e1\u30ea\u30ab\u3001\u30ab\u30ca\u30c0\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306a\u3069\u591a\u56fd\u9593\u3067\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u6d3b\u8e8d\u3057\u305f\u3044\u65b9\u306b\u3068\u3063\u3066\u306f\u7406\u60f3\u7684\u306a\u30e9\u30a4\u30bb\u30f3\u30b9\u3067\u3059\u3002USCPA\u4fdd\u6709\u8005\u306f\u3001\u82f1\u8a9e\u3092\u4f7f\u7528\u3057\u305f\u696d\u52d9\u306b\u5f37\u307f\u3092\u767a\u63ee\u3059\u308b\u305f\u3081\u3001\u7d4c\u7406\u30fb\u8ca1\u52d9\u90e8\u9580\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u754c\u3001\u3055\u3089\u306b\u306f\u56fd\u969b\u7a0e\u52d9\u3084\u79fb\u8ee2\u4fa1\u683c\u5bfe\u5fdc\u3068\u3044\u3063\u305f\u5c02\u9580\u5206\u91ce\u3067\u3082\u91cd\u5b9d\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u56fd\u5185\u8cc7\u683c\u3067\u306f\u30ab\u30d0\u30fc\u3057\u304d\u308c\u306a\u3044\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8996\u70b9\u3084\u5916\u8cc7\u4f01\u696d\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u3092\u5fd7\u3059\u65b9\u306b\u306f\u3001USCPA\u306f\u5927\u304d\u306a\u30a2\u30c9\u30d0\u30f3\u30c6\u30fc\u30b8\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-3. \u56fd\u5185\u8cc7\u683c\u3068\u56fd\u969b\u8cc7\u683c\u306e\u6d3b\u7528\u5834\u9762\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306f\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u30d5\u30a3\u30fc\u30eb\u30c9\u3067\u306e\u5f37\u307f\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3051\u308b\u6cd5\u5f8b\u3084\u898f\u7a0b\u306b\u5247\u3063\u305f\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u884c\u3046\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u3068\u3057\u3066\u6d3b\u8e8d\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001USCPA\u306f\u3001GAAP\u3084IFRS\u3068\u3044\u3063\u305f\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u696d\u52d9\u3067\u5f37\u307f\u3092\u767a\u63ee\u3057\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u56fd\u969b\u53d6\u5f15\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3082\u62c5\u3048\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u56fd\u5185\u3067\u306e\u5b89\u5b9a\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u3092\u91cd\u8996\u3059\u308b\u306a\u3089\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u4e00\u65b9\u3067\u56fd\u969b\u7684\u306a\u74b0\u5883\u3067\u306e\u6311\u6226\u3092\u6c42\u3081\u308b\u306a\u3089USCPA\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u3061\u3089\u3092\u76ee\u6307\u3059\u3079\u304d\u304b\u306f\u3001\u81ea\u5206\u304c\u50cd\u304d\u305f\u3044\u5730\u57df\u3084\u696d\u754c\u306b\u3088\u3063\u3066\u9078\u629e\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-4. \u30c0\u30d6\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u6d3b\u304b\u3057\u65b9<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u4e21\u65b9\u3092\u53d6\u5f97\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u30c0\u30d6\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u3001\u975e\u5e38\u306b\u5f37\u529b\u306a\u30ad\u30e3\u30ea\u30a2\u6b66\u5668\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7d44\u307f\u5408\u308f\u305b\u306f\u3001\u56fd\u5185\u5916\u306e\u3042\u3089\u3086\u308b\u696d\u754c\u3067\u306e\u9ad8\u3044\u5bfe\u5fdc\u529b\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u56fd\u5185\u3067\u306e\u76e3\u67fb\u696d\u52d9\u3092\u5b89\u5b9a\u7684\u306b\u884c\u3044\u306a\u304c\u3089\u3001\u6d77\u5916\u3068\u306e\u53d6\u5f15\u304c\u7d61\u3080\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3082\u67d4\u8edf\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8996\u70b9\u3092\u6301\u3061\u3001\u56fd\u969b\u7a0e\u52d9\u3084\u79fb\u8ee2\u4fa1\u683c\u306e\u696d\u52d9\u3092\u65e5\u672c\u56fd\u5185\u3067\u884c\u3046\u969b\u306b\u3082\u4ed6\u306e\u7af6\u4e89\u8005\u3068\u306e\u5dee\u5225\u5316\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u306f\u3001\u591a\u9762\u7684\u306a\u77e5\u8b58\u3092\u6301\u3064\u4eba\u6750\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u30ad\u30e3\u30ea\u30a2\u306e\u9078\u629e\u80a2\u3084\u6607\u9032\u306e\u30b9\u30d4\u30fc\u30c9\u3082\u5e83\u304c\u308b\u3067\u3057\u3087\u3046\u3002\u3069\u3063\u3061\u3092\u9078\u3076\u304b\u8ff7\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u30c0\u30d6\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u4e21\u5206\u91ce\u306e\u826f\u3044\u3068\u3053\u53d6\u308a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-wp-oembed-blog-card wp-block-embed-wp-oembed-blog-card\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"rYycFw1qVe\"><a href=\"https:\/\/www.kotora.jp/c\/63632\/\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u5f8c\u3001\u6b21\u306b\u9032\u3080\u3079\u304d\u9053\u3068\u306f\uff1f\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u30ad\u30e3\u30ea\u30a2\u69cb\u7bc9\u5b8c\u5168\u30ac\u30a4\u30c9<\/a><\/blockquote><div class=\"c-responsive-container-16-9\"><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u5f8c\u3001\u6b21\u306b\u9032\u3080\u3079\u304d\u9053\u3068\u306f\uff1f\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u30ad\u30e3\u30ea\u30a2\u69cb\u7bc9\u5b8c\u5168\u30ac\u30a4\u30c9&#8221; &#8212; KOTORA JOURNAL\" src=\"https:\/\/www.kotora.jp/c\/63632\/embed\/#?secret=4XC6iEZt7l#?secret=rYycFw1qVe\" data-secret=\"rYycFw1qVe\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_64064\">\u8ee2\u8077\u306e\u3054\u76f8\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\uff1e<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u5e74\u53ce\u30fb\u50cd\u304d\u65b9\u306e\u9055\u3044<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4-1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5e73\u5747\u5e74\u53ce\u3068\u6607\u9032\u30e2\u30c7\u30eb<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5e73\u5747\u5e74\u53ce\u306f\u3001\u4e00\u822c\u7684\u306b600\u4e07\u5186\u301c1,200\u4e07\u5186\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u6c34\u6e96\u306f\u3001\u52e4\u52d9\u5148\u3084\u696d\u52d9\u5185\u5bb9\u3001\u7d4c\u9a13\u5e74\u6570\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u6240\u5c5e\u3059\u308b\u5834\u5408\u306f\u3001\u521d\u5e74\u5ea6\u306e\u5e74\u53ce\u304c500\u4e07\u5186\u301c700\u4e07\u5186\u7a0b\u5ea6\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u8077\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u5e74\u53ce1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u6607\u9032\u3059\u308c\u3070\u3001\u3055\u3089\u306b\u9ad8\u984d\u306e\u53ce\u5165\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u72ec\u7acb\u958b\u696d\u3057\u305f\u5834\u5408\u3082\u3001\u4f9d\u983c\u306e\u898f\u6a21\u3084\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u6570\u306b\u5fdc\u3058\u3066\u5927\u5e45\u306a\u53ce\u5165\u30a2\u30c3\u30d7\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-2. USCPA\u4fdd\u6709\u8005\u306e\u5e74\u53ce\uff1a\u3069\u306e\u696d\u754c\u3067\u6d3b\u8e8d\u3067\u304d\u308b\u304b\uff1f<\/h3>\n\n\n\n<p>USCPA\u4fdd\u6709\u8005\u306e\u5e74\u53ce\u306f\u3001\u52e4\u52d9\u3059\u308b\u5730\u57df\u3084\u696d\u754c\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b700\u4e07\u5186\u301c1,500\u4e07\u5186\u7a0b\u5ea6\u3068\u3055\u308c\u3001\u65e5\u672c\u56fd\u5185\u306e\u5916\u8cc7\u7cfb\u4f01\u696d\u3067\u306f\u7279\u306b\u9ad8\u3044\u7d66\u4e0e\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5916\u8cc7\u7cfb\u91d1\u878d\u6a5f\u95a2\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u306e\u5f79\u8077\u306b\u5c31\u304f\u5834\u5408\u306b\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u30661,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6d3b\u8e8d\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u56fd\u969b\u7684\u306a\u4f01\u696d\u3084\u6d77\u5916\u52e4\u52d9\u3092\u8996\u91ce\u306b\u5165\u308c\u305f\u30ad\u30e3\u30ea\u30a2\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u3055\u3089\u306b\u9ad8\u3044\u53ce\u5165\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-3. \u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u3068\u52e4\u52d9\u30b9\u30bf\u30a4\u30eb\u306e\u6bd4\u8f03<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u52e4\u52d9\u30b9\u30bf\u30a4\u30eb\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u76e3\u67fb\u6cd5\u4eba\u3084\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u52e4\u52d9\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u7e41\u5fd9\u671f\u306b\u306f\u9577\u6642\u9593\u52b4\u50cd\u306b\u306a\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e00\u65b9\u3001USCPA\u4fdd\u6709\u8005\u306f\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u50cd\u304f\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3084\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u3044\u305f\u3081\u3001\u67d4\u8edf\u306a\u50cd\u304d\u65b9\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u52e4\u52d9\u5148\u3084\u696d\u754c\u306b\u3088\u3063\u3066\u52b4\u50cd\u74b0\u5883\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u6982\u306b\u306f\u6bd4\u8f03\u3067\u304d\u307e\u305b\u3093\u304c\u3001USCPA\u306e\u65b9\u304c\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308a\u3084\u3059\u3044\u3068\u8a00\u3048\u308b\u5834\u9762\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-4. \u5e74\u53ce\u3068\u50cd\u304d\u65b9\u306e\u5c06\u6765\u5c55\u671b<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u3067\u306f\u3001\u5c06\u6765\u306e\u5e74\u53ce\u3084\u50cd\u304d\u65b9\u306e\u5c55\u671b\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u65e5\u672c\u56fd\u5185\u3067\u306e\u76e3\u67fb\u3084\u7a0e\u52d9\u306e\u9700\u8981\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f9d\u7136\u3068\u3057\u3066\u9ad8\u3044\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u3001\u53ce\u5165\u3082\u5b89\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001AI\u3084\u81ea\u52d5\u5316\u306e\u9032\u5c55\u306b\u3088\u308a\u3001\u76e3\u67fb\u3084\u7a0e\u52d9\u306e\u696d\u52d9\u304c\u52b9\u7387\u5316\u3055\u308c\u308b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001USCPA\u306f\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30d3\u30b8\u30cd\u30b9\u30b9\u30ad\u30eb\u3092\u5099\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u6d77\u5916\u9032\u51fa\u3092\u72d9\u3046\u4f01\u696d\u3084\u5916\u8cc7\u7cfb\u4f01\u696d\u3067\u3055\u3089\u306b\u9700\u8981\u304c\u5897\u3059\u898b\u8fbc\u307f\u3067\u3059\u3002\u5c06\u6765\u3092\u898b\u636e\u3048\u3066\u3001\u3069\u3063\u3061\u306e\u8cc7\u683c\u3092\u76ee\u6307\u3059\u3079\u304d\u304b\u306f\u3001\u81ea\u5206\u304c\u5e0c\u671b\u3059\u308b\u50cd\u304d\u65b9\u3084\u30ad\u30e3\u30ea\u30a2\u30d7\u30e9\u30f3\u306b\u5408\u308f\u305b\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-wp-oembed-blog-card wp-block-embed-wp-oembed-blog-card\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"gwlmrRMQLF\"><a href=\"https:\/\/www.kotora.jp/c\/63745\/\">USCPA\u3067\u958b\u3051\u308b\u30ad\u30e3\u30ea\u30a2\u306e\u6249\uff1a\u305d\u306e\u9b45\u529b\u3068\u53d6\u5f97\u30e1\u30ea\u30c3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/blockquote><div class=\"c-responsive-container-16-9\"><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;USCPA\u3067\u958b\u3051\u308b\u30ad\u30e3\u30ea\u30a2\u306e\u6249\uff1a\u305d\u306e\u9b45\u529b\u3068\u53d6\u5f97\u30e1\u30ea\u30c3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac&#8221; &#8212; KOTORA JOURNAL\" src=\"https:\/\/www.kotora.jp/c\/63745\/embed\/#?secret=WuZvuD83KX#?secret=gwlmrRMQLF\" data-secret=\"gwlmrRMQLF\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_64064\">\u8ee2\u8077\u306e\u3054\u76f8\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\uff1e<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u8cc7\u683c\u53d6\u5f97\u307e\u3067\u306b\u304b\u304b\u308b\u8cbb\u7528\u30fb\u671f\u9593<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">5-1. \u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u53d6\u5f97\u306b\u5fc5\u8981\u306a\u671f\u9593\u3068\u30b3\u30b9\u30c8<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u53d6\u5f97\u306b\u306f\u3001\u9577\u671f\u9593\u306e\u5b66\u7fd2\u3068\u4e00\u5b9a\u306e\u8cbb\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002\u5e73\u5747\u3057\u30662,500\u301c3,500\u6642\u9593\u7a0b\u5ea6\u306e\u52c9\u5f37\u6642\u9593\u304c\u63a8\u5968\u3055\u308c\u3066\u304a\u308a\u3001\u5408\u683c\u307e\u3067\u306b\u7d042\uff5e3\u5e74\u7a0b\u5ea6\u304b\u304b\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5b66\u7fd2\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5c02\u9580\u5b66\u6821\u306b\u901a\u5b66\u3059\u308b\u5834\u5408\u3084\u901a\u4fe1\u8b1b\u5ea7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u8cbb\u7528\u306f\u7d0450\u4e07\u5186\u304b\u3089100\u4e07\u5186\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u53d7\u9a13\u6599\u3068\u3057\u306619,500\u5186\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5408\u683c\u5f8c\u306b\u306f\u5b9f\u52d9\u88dc\u7fd2\u3084\u4fee\u7fd2\u306e\u8cbb\u7528\u304c\u8ffd\u52a0\u3067\u304b\u304b\u308b\u305f\u3081\u3001\u5168\u4f53\u3067\u306e\u30b3\u30b9\u30c8\u306f\u3055\u3089\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-2. USCPA\u306e\u53d6\u5f97\u306b\u304b\u304b\u308b\u8cbb\u7528\u3068\u6642\u9593<\/h3>\n\n\n\n<p>USCPA\u53d6\u5f97\u307e\u3067\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u3001\u5e73\u5747\u3057\u30661\u301c2\u5e74\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u306a\u52c9\u5f37\u6642\u9593\u30821,200\u301c1,500\u6642\u9593\u7a0b\u5ea6\u3068\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3088\u308a\u3082\u6bd4\u8f03\u7684\u77ed\u671f\u9593\u3067\u5bfe\u7b56\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u8a66\u9a13\u306f\u79d1\u76ee\u5408\u683c\u5236\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u77ed\u671f\u9593\u306b\u96c6\u4e2d\u3057\u30661\u79d1\u76ee\u305a\u3064\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u50cd\u304d\u306a\u304c\u3089\u3067\u3082\u52b9\u7387\u7684\u306b\u5408\u683c\u3092\u76ee\u6307\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cbb\u7528\u9762\u3067\u306f\u3001\u53d7\u9a13\u8cc7\u683c\u3092\u5f97\u308b\u305f\u3081\u306e\u5927\u5b66\u3084\u5c02\u9580\u5b66\u6821\u3067\u306e\u5358\u4f4d\u53d6\u5f97\u8cbb\u7528\u304c\u7d0420\u301c50\u4e07\u5186\u3001\u3055\u3089\u306b\u53d7\u9a13\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5404\u7a2e\u624b\u6570\u6599\u3068\u53d7\u9a13\u6599\u3092\u5408\u308f\u305b\u308b\u3068\u30014\u79d1\u76ee\u30b9\u30c8\u30ec\u30fc\u30c8\u3067\u5408\u683c\u3067\u304d\u305f\u5834\u5408\u3067\u3082\u3001\u7d0450\u4e07\u5186\uff081\u30c9\u30eb150\u5186\u63db\u7b97\uff09\u304b\u304b\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3084\u4e88\u5099\u6821\u306a\u3069\u306e\u5b66\u7fd2\u8cbb\u7528\u304c\u7d0430\u301c50\u4e07\u5186\u307b\u3069\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30c8\u30fc\u30bf\u30eb\u3067100\u301c150\u4e07\u5186\u7a0b\u5ea6\u304c\u8cc7\u683c\u53d6\u5f97\u307e\u3067\u306e\u76ee\u5b89\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-3. \u8cc7\u683c\u8a66\u9a13\u306e\u5b66\u7fd2\u65b9\u6cd5\u3068\u30b5\u30dd\u30fc\u30c8\u4f53\u5236<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u3067\u306f\u3001\u5b66\u7fd2\u65b9\u6cd5\u3084\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5834\u5408\u306f\u3001\u4e88\u5099\u6821\u306b\u901a\u5b66\u3059\u308b\u30b9\u30bf\u30a4\u30eb\u304c\u4e3b\u6d41\u3067\u3001\u8b1b\u5e2b\u304b\u3089\u306e\u76f4\u63a5\u6307\u5c0e\u3084\u6a21\u64ec\u8a66\u9a13\u3092\u901a\u3058\u3066\u6e96\u5099\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3084\u72ec\u5b66\u3067\u6311\u6226\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u83ab\u5927\u306a\u8a66\u9a13\u7bc4\u56f2\u3092\u52b9\u7387\u3088\u304f\u7db2\u7f85\u3059\u308b\u306b\u306f\u5c02\u9580\u5b66\u6821\u306e\u529b\u3092\u501f\u308a\u308b\u65b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067USCPA\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3084\u901a\u4fe1\u6559\u6750\u3092\u5229\u7528\u3057\u305f\u5b66\u7fd2\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u8a9e\u3092\u5229\u7528\u3059\u308b\u8cc7\u683c\u306e\u305f\u3081\u3001\u82f1\u8a9e\u306b\u4e0d\u5b89\u304c\u3042\u308b\u65b9\u306b\u306f\u65e5\u672c\u8a9e\u3067\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u6559\u6750\u3084\u4e88\u5099\u6821\u3092\u5229\u7528\u3059\u308b\u306e\u3082\u6709\u52b9\u3067\u3059\u3002\u307e\u305f\u3001USCPA\u306e\u8a66\u9a13\u306f1\u5e74\u4e2d\u53d7\u9a13\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u50cd\u304d\u306a\u304c\u3089\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3067\u8a66\u9a13\u5bfe\u7b56\u3067\u304d\u308b\u70b9\u3082\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-4. \u8cc7\u683c\u53d6\u5f97\u5f8c\u306e\u8cbb\u7528\u3084\u66f4\u65b0\u8981\u4ef6\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u53d6\u5f97\u5f8c\u306b\u306f\u3001\u5b9f\u52d9\u7d4c\u9a13\u3084\u5b9a\u671f\u7684\u306a\u7814\u4fee\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3078\u306e\u4f1a\u8cbb\u304c\u6bce\u5e74\u304b\u304b\u308a\u3001\u3053\u308c\u306f\u5e74\u984d\u7d0410\u4e07\u5186\u7a0b\u5ea6\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u8cc7\u683c\u7dad\u6301\u306b\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8cc7\u683c\u53d6\u5f97\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u5834\u5408\u3001\u8cc7\u683c\u306e\u7dad\u6301\u306b\u306fCPE\uff08\u7d99\u7d9a\u6559\u80b2\uff09\u306e\u5358\u4f4d\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5358\u4f4d\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f\u3001\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u3084\u5404\u7a2e\u30bb\u30df\u30ca\u30fc\u3092\u53d7\u8b1b\u3057\u3001\u95a2\u9023\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5dde\u3054\u3068\u306b\u8981\u4ef6\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u8eab\u304c\u767b\u9332\u3057\u3066\u3044\u308b\u5dde\u306e\u898f\u5b9a\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5dde\u306b\u3088\u3063\u3066\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u7dad\u6301\u3057\u306a\u304f\u3066\u3082\u5b66\u4f4d\u3060\u3051\u3067\u5341\u5206\u3068\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u50cd\u304f\u5730\u57df\u3084\u30ad\u30e3\u30ea\u30a2\u30d7\u30e9\u30f3\u6b21\u7b2c\u3067\u67d4\u8edf\u306b\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-wp-oembed-blog-card wp-block-embed-wp-oembed-blog-card\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"Baoyydo86p\"><a href=\"https:\/\/www.kotora.jp/c\/63490\/\">USCPA\u53d6\u5f97\u3067\u672a\u6765\u3092\u5207\u308a\u62d3\u3051\uff01\u56fd\u969b\u821e\u53f0\u3067\u6d3b\u8e8d\u3059\u308b\u305f\u3081\u306e\u7b2c\u4e00\u6b69<\/a><\/blockquote><div class=\"c-responsive-container-16-9\"><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;USCPA\u53d6\u5f97\u3067\u672a\u6765\u3092\u5207\u308a\u62d3\u3051\uff01\u56fd\u969b\u821e\u53f0\u3067\u6d3b\u8e8d\u3059\u308b\u305f\u3081\u306e\u7b2c\u4e00\u6b69&#8221; &#8212; KOTORA JOURNAL\" src=\"https:\/\/www.kotora.jp/c\/63490\/embed\/#?secret=adziwzVgNK#?secret=Baoyydo86p\" data-secret=\"Baoyydo86p\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_64064\">\u8ee2\u8077\u306e\u3054\u76f8\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\uff1e<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. \u3069\u3061\u3089\u3092\u76ee\u6307\u3059\u3079\u304d\uff1f\u9078\u3076\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">6-1. \u76ee\u6307\u3059\u30ad\u30e3\u30ea\u30a2\u3054\u3068\u306b\u9069\u3057\u305f\u8cc7\u683c\u3092\u8003\u3048\u308b<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u5411\u3044\u3066\u3044\u308b\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u76e3\u67fb\u3084\u7a0e\u52d9\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3092\u4e2d\u5fc3\u306b\u6d3b\u52d5\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u65b9\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u3084\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306e\u6d3b\u8e8d\u3001\u3042\u308b\u3044\u306f\u5c06\u6765\u7684\u306b\u72ec\u7acb\u3057\u3066\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u9ad8\u3044\u5c02\u9580\u6027\u3092\u767a\u63ee\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001USCPA\u306f\u56fd\u969b\u7684\u306b\u901a\u7528\u3059\u308b\u8cc7\u683c\u3067\u3042\u308a\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3078\u306e\u5c31\u8077\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u3092\u652f\u63f4\u3059\u308b\u30dd\u30b8\u30b7\u30e7\u30f3\u3067\u6d3b\u8e8d\u3092\u76ee\u6307\u3059\u65b9\u306b\u6700\u9069\u3067\u3059\u3002\u7279\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u3092\u4e2d\u5fc3\u306b\u3057\u305f\u6d77\u5916\u5e02\u5834\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u82f1\u8a9e\u529b\u3092\u6d3b\u304b\u3057\u3066\u56fd\u969b\u7684\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304d\u305f\u3044\u65b9\u306b\u306fUSCPA\u304c\u9078\u3070\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6-2. \u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6d3b\u8e8d\u3092\u5fd7\u3059\u306a\u3089\u3069\u3063\u3061\uff1f<\/h3>\n\n\n\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6d3b\u8e8d\u3092\u76ee\u6307\u3059\u306e\u3067\u3042\u308c\u3070\u3001USCPA\u304c\u512a\u308c\u305f\u9078\u629e\u80a2\u3068\u306a\u308a\u307e\u3059\u3002USCPA\u306f\u30a2\u30e1\u30ea\u30ab\u5168\u571f\u304a\u3088\u3073\u56fd\u969b\u7684\u306b\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308b\u8cc7\u683c\u3067\u3042\u308a\u3001\u7c73\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\uff08US GAAP\uff09\u3084\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u6c42\u3081\u3089\u308c\u308b\u5f79\u5272\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u3001\u8ee2\u8077\u5e02\u5834\u3067\u3082\u9ad8\u3044\u8a55\u4fa1\u3092\u5f97\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u82f1\u8a9e\u3067\u306e\u5c02\u9580\u6027\u3092\u751f\u304b\u305b\u308bUSCPA\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u307f\u306a\u3089\u305a\u3001\u30ab\u30ca\u30c0\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u30a2\u30b8\u30a2\u8af8\u56fd\u306a\u3069\u3067\u3082\u6d3b\u8e8d\u306e\u5834\u304c\u5e83\u304c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u65e5\u672c\u56fd\u5185\u306b\u7279\u5316\u3057\u305f\u8cc7\u683c\u3067\u3042\u308b\u305f\u3081\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5fd7\u5411\u306e\u65b9\u306b\u306f\u5236\u7d04\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u56fd\u5185\u3067\u5916\u56fd\u4f01\u696d\u3068\u95a2\u308f\u308b\u4ed5\u4e8b\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u30c0\u30d6\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u6d3b\u8e8d\u306e\u5e45\u3092\u3055\u3089\u306b\u5e83\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6-3. 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