{"id":32043,"date":"2023-12-12T11:44:35","date_gmt":"2023-12-12T02:44:35","guid":{"rendered":"https:\/\/www.crear-ac.co.jp\/cpa\/?post_type=guide&#038;p=32043"},"modified":"2025-03-27T14:32:23","modified_gmt":"2025-03-27T05:32:23","slug":"uscpa","status":"publish","type":"guide","link":"https:\/\/www.crear-ac.co.jp\/cpa\/guide\/uscpa\/","title":{"rendered":"\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb(USCPA)\u3068\u306f\uff1f\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3084\u8a66\u9a13\u5236\u5ea6\u306e\u9055\u3044\u3001\u65e5\u7c73\u3069\u3061\u3089\u304c\u826f\u3044\u304b\u89e3\u8aac\uff01\u3000"},"content":{"rendered":"\n<p>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb(USCPA)\u306f\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u4e26\u3093\u3067\u4eba\u6c17\u306e\u8cc7\u683c\u3067\u3059\u304c\u3001\u3069\u3093\u306a\u8cc7\u683c\u306a\u306e\u304b\u8a73\u3057\u304f\u306f\u77e5\u3089\u306a\u3044\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001USCPA\u306e\u6982\u8981\u304b\u3089\u3001\u50cd\u304d\u65b9\u3084\u8a66\u9a13\u5236\u5ea6\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u306e\u9055\u3044\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u30c0\u30d6\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"content_block\" id=\"custom_post_widget-42923\">\n<div class=\"swell-block-fullWide pc-py-20 sp-py-20 alignfull\" style=\"background-color:#fff4d8\"><div class=\"swell-block-fullWide__inner l-article\">\n<p class=\"has-text-align-center\"><strong><span class=\"swl-fz u-fz-l\">\u4e00\u767a\u5408\u683c\u8005\u7d9a\u51fa\u306e\u5b66\u7fd2\u30ce\u30a6\u30cf\u30a6\u3092\u51dd\u7e2e<\/span><\/strong><br><strong><span class=\"swl-fz u-fz-l\">\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u975e\u5e38\u8b58\u5408\u683c\u6cd5\u300d<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u66f8\u7c4d\u30d7\u30ec\u30bc\u30f3\u30c8<\/mark><\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full pc_only\"><a href=\"https:\/\/www.crear-ac.co.jp\/cpa\/book_present\/\"><img decoding=\"async\" width=\"845\" height=\"175\" src=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_PC.png\" alt=\"\" class=\"wp-image-40562\" style=\"object-fit:cover\" srcset=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_PC.png 845w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_PC-300x62.png 300w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_PC-500x104.png 500w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_PC-768x159.png 768w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full sp_only\"><a href=\"https:\/\/www.crear-ac.co.jp\/cpa\/book_present\/\"><img decoding=\"async\" width=\"622\" height=\"175\" src=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_SP.png\" alt=\"\" class=\"wp-image-40561\" srcset=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_SP.png 622w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_SP-300x84.png 300w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2024\/08\/2408_hizyoushikigoukakuhou_SP-500x141.png 500w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/a><\/figure>\n\n\n\n<ul class=\"is-style-good_list u-mb-ctrl u-mb-5 -list-flex pc_only\">\n<li><strong>\u6771\u5927\u751f\u3082\u7d76\u8cdb<\/strong><\/li>\n\n\n\n<li><strong>\u8ab0\u3067\u3082\u5b9f\u8df5\u3067\u304d\u308b\u5b66\u7fd2\u6cd5\u516c\u958b<\/strong><\/li>\n\n\n\n<li><strong>\u53d7\u9a13\u754c\u306e\u30ab\u30ea\u30b9\u30de\u306e\u30ce\u30a6\u30cf\u30a6<\/strong><\/li>\n\n\n\n<li><strong>\u5408\u683c\u5f8c\u306e\u5c31\u8077\u6d3b\u52d5<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"sp_only u-mb-ctrl u-mb-5\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-04-color\">\u3007<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-04-color\"><strong>\u6771\u5927\u751f\u3082\u7d76\u8cdb<\/strong>\u3007<strong><strong>\u8ab0\u3067\u3082\u5b9f\u8df5\u3067\u304d\u308b\u5b66\u7fd2\u6cd5\u516c\u958b<\/strong> \u3007<strong>\u53d7\u9a13\u754c\u306e\u30ab\u30ea\u30b9\u30de\u306e\u30ce\u30a6\u30cf\u30a6<\/strong>\u3007<strong>\u5408\u683c\u5f8c\u306e\u5c31\u8077\u6d3b\u52d5<\/strong><\/strong><\/mark><\/p>\n\n\n\n<p>\u3068\u3044\u3063\u305f\u5185\u5bb9\u3092\u63b2\u8f09\u3057\u305f\u66f8\u7c4d\u3092\u7121\u6599\u3067\u30d7\u30ec\u30bc\u30f3\u30c8\u4e2d\uff01\u6700\u65b0\u8a66\u9a13\u60c5\u5831\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u96e3\u95a2\u8cc7\u683c\u306e\u5408\u683c\u3092\u78ba\u5b9f\u306b\u3059\u308b\u300c\u6700\u901f\u5408\u683c\u300d\u30ce\u30a6\u30cf\u30a6\u304c\u6e80\u8f09\u3067\u3059\u3002\u305c\u3072\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button red_ is-style-btn_shiny\"><a href=\"https:\/\/www.crear-ac.co.jp\/cpa\/book_present\/\" class=\"swell-block-button__link\" data-has-icon=\"1\"><span>\u30d7\u30ec\u30bc\u30f3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3053\u3061\u3089\uff01<\/span><svg class=\"__icon -right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M97.6 13.9c-.5-.7-.4-1.6.2-2l3.6-2.5c.6-.4 1.5-.2 1.9.5.5.7.4 1.6-.2 2l-3.6 2.5c-.6.4-1.5.2-1.9-.5zM100.7 22.4c-.1-.8.5-1.5 1.2-1.6l4.4-.4c.7-.1 1.4.6 1.4 1.4.1.8-.5 1.5-1.2 1.6l-4.4.4c-.7.1-1.4-.6-1.4-1.4zM90.6 8.1c-.7-.3-1.1-1.2-.8-1.8l1.8-4c.3-.6 1.2-.9 1.9-.6.7.3 1.1 1.2.8 1.8l-1.8 4c-.3.7-1.2.9-1.9.6zM40.9 28.7 24.2 4.9c-1.1-1.6-2.5-1.5-3-1.4-.7.2-2 .8-2.4 3.1-2.1 8-6.1 12.2-9.2 14.3l-6.4 4.5C1.7 26.4.8 28 .7 29.8c-.1 1.5.3 2.9 1.2 4.1 1.1 1.5 3 4.3 4 5.8.7 1 1.6 1.8 2.7 2.2.8.3 1.5.4 2.3.4 1.2 0 2.4-.4 3.4-1.1l3.9-2.8 4.4 6.2c.6.9 1.9 1.1 2.8.5L27 44c.9-.6 1.1-1.9.5-2.8l-4.2-6c3.2-1.6 7.8-2.8 14-2.2 2.4.4 3.4-.6 3.8-1.2.3-.3.9-1.5-.2-3.1zM21 32.1l-6.8-9.7c2.9-2.7 6.1-6.8 8-13.3l7 10 7 10c-6.7-.4-11.7 1.1-15.2 3zM42.7 12.2 38.6 15c-.7.5-1.6.3-2.1-.4s-.3-1.6.4-2.1L41 9.7c.7-.5 1.6-.3 2.1.4.5.6.3 1.6-.4 2.1zM33.9 3.7l-2.1 4.5c-.4.8-1.2 1.1-2 .7-.8-.4-1.1-1.2-.7-2l2.1-4.5c.4-.8 1.2-1.1 2-.7.8.4 1.1 1.3.7 2zM46.2 23.8l-5 .4c-.8.1-1.6-.5-1.6-1.4-.1-.8.5-1.6 1.4-1.6l5-.4c.8-.1 1.6.5 1.6 1.4 0 .8-.6 1.6-1.4 1.6z\"><\/path><\/svg><\/a><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u3068\u306f<\/h2>\n\n\n\n<p>USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u3068\u306f\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u30a2\u30e1\u30ea\u30ab\u306e\u5404\u5dde\u306b\u3042\u308b\u4f1a\u8a08\u58eb\u59d4\u54e1\u4f1a\u304c\u8a8d\u5b9a\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306e\u3053\u3068<\/mark><\/strong>\u3067\u3059\u3002\u8a66\u9a13\u306e<strong>\u51fa\u984c\u7bc4\u56f2\u306f\u5168\u7c73\u3067\u540c\u3058<\/strong>\u3067\u3059\u304c\u3001<strong>\u53d7\u9a13\u6761\u4ef6\u306f\u5404\u5dde\u3067\u7570\u306a\u308a<\/strong>\u3001\u51fa\u9858\u6642\u306b\u81ea\u5206\u306b\u5408\u3063\u305f\u5dde\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u306f\u3001\u57fa\u672c\u7684\u306b\u51fa\u9858\u3057\u305f\u5dde\u306e\u6307\u5b9a\u3059\u308b\u8a66\u9a13\u4f1a\u5834\u306b\u76f4\u63a5\u8d74\u3044\u3066\u53d7\u9a13\u3057\u307e\u3059\u304c\u30012011\u5e74\u304b\u3089\u306f\u3001<strong>\u4e00\u90e8\u306e\u5dde\u3092\u9664\u3044\u3066\u65e5\u672c\u56fd\u5185\u304b\u3089\u3082\u53d7\u9a13\u53ef\u80fd<\/strong>\u3002\u8a66\u9a13\u4f1a\u5834\u306f\u6771\u4eac\u5fa1\u8336\u30ce\u6c34\u3068\u5927\u962a\u4e2d\u6d25\u306e\u30d7\u30ed\u30e1\u30c8\u30ea\u30c3\u30af\u30c6\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc\u306e2\u304b\u6240\u304b\u3089\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u306e\u50cd\u304d\u65b9\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"500\" height=\"281\" src=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_02-500x281.jpg\" alt=\"\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u306e\u50cd\u304d\u65b9\u306e\u9055\u3044\" class=\"wp-image-32053\" srcset=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_02-500x281.jpg 500w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_02-300x169.jpg 300w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_02-768x432.jpg 768w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_02.jpg 845w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th><strong>\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong><\/th><th><strong>USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)<\/strong><\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main);--tbody-th-color--txt:var(--swl-text_color--white)\"><tr><th><strong>\u3069\u306e\u56fd\u306e\u8cc7\u683c\u304b<\/strong><\/th><td>\u65e5\u672c\u306e\u56fd\u5bb6\u8cc7\u683c<\/td><td>\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u56fd\u5bb6\u8cc7\u683c<\/td><\/tr><tr><th><strong>\u65e5\u672c\u306b\u304a\u3051\u308b\u72ec\u5360\u696d\u52d9\u306e\u6709\u7121<\/strong><\/th><td>\u6709(\u76e3\u67fb\u696d\u52d9)<\/td><td>\u7121<\/td><\/tr><tr><th><strong>\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u767b\u9332\u3067\u304d\u308b\u5730\u57df<\/strong><\/th><td>\u65e5\u672c<\/td><td>\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306e\u53d6\u5f97\u3057\u305f\u5dde<br>MRA<sup>\u203b1<\/sup>\u53c2\u52a0\u56fd(\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u30fb\u30ab\u30ca\u30c0\u30fb\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u30fb\u30e1\u30ad\u30b7\u30b3\u306a\u3069)<\/td><\/tr><tr><th><strong>\u4e3b\u306a\u6d3b\u8e8d\u5148<\/strong><\/th><td>\u65e5\u672c\u306e\u76e3\u67fb\u6cd5\u4eba<br>\u65e5\u672c\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba<br>\u65e5\u672c\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240<br>\u65e5\u672c\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<br>\u65e5\u672c\u306e\u4e00\u822c\u4f01\u696d<\/td><td>\u6d77\u5916\u65e5\u672c\u306e\u5916\u8cc7\u7cfb\u4f01\u696d<br>\u65e5\u672c\u306e\u7c73\u7cfb\u4f01\u696d<br>\u65e5\u672c\u306e\u76e3\u67fb\u6cd5\u4eba<br>\u65e5\u672c\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/td><\/tr><tr><th><strong>\u5e73\u5747\u5e74\u53ce<\/strong><\/th><td>746\u4e07\u5186<sup>\u203b2<\/sup><\/td><td>\u5c31\u8077\u5148\u306a\u3069\u306b\u3088\u308a\u5927\u304d\u304f\u7570\u306a\u308a\u3001BIG4\u306e\u56fd\u5185\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u901a\u5e38500\u4e07\u5186\uff5e1,500\u4e07\u5186\u7a0b\u5ea6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><span class=\"swl-fz u-fz-s\">\u203b1\u3000MRA(Mutual Recognition Agreements)=\u300c\u56fd\u969b\u76f8\u4e92\u627f\u8a8d\u5354\u5b9a\u300d<br>\u203b2\u3000\u51fa\u5178\uff1a\u539a\u751f\u52b4\u50cd\u7701 \u300c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00450091&amp;tstat=000001011429&amp;cycle=0&amp;tclass1=000001224440&amp;tclass2=000001225782&amp;tclass3=000001225788&amp;cycle_facet=cycle&amp;tclass4val=0&amp;metadata=1&amp;data=1\" target=\"_blank\">\u4ee4\u548c<\/a><a href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00450091&amp;tstat=000001011429&amp;cycle=0&amp;tclass1=000001224440&amp;tclass2=000001225782&amp;tclass3=000001225788&amp;cycle_facet=cycle&amp;tclass4val=0&amp;metadata=1&amp;data=1\" target=\"_blank\" rel=\"noreferrer noopener\">5<\/a><a rel=\"noreferrer noopener\" href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00450091&amp;tstat=000001011429&amp;cycle=0&amp;tclass1=000001224440&amp;tclass2=000001225782&amp;tclass3=000001225788&amp;cycle_facet=cycle&amp;tclass4val=0&amp;metadata=1&amp;data=1\" target=\"_blank\">\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/span><\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u3068\u3067\u306f\u50cd\u304d\u65b9\u306b\u3069\u3093\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u57fa\u672c\u7684\u306a\u7279\u5fb4\u3084\u72ec\u5360\u696d\u52d9\u306e\u6709\u7121\u306a\u3069\u3001\u57fa\u672c\u7684\u306a\u76f8\u9055\u70b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u4f1a\u8a08\u306e\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u3068\u3057\u3066\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u4f01\u696d\u306e\u516c\u6b63\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u793e\u4f1a\u306e\u5065\u5168\u306a\u767a\u5c55\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3046\u5c02\u9580\u5bb6<\/mark><\/strong>\u3067\u3059\u3002\u307e\u305f<strong>\u76e3\u67fb\u696d\u52d9\u3092\u884c\u3048\u308b\u552f\u4e00\u306e\u56fd\u5bb6\u8cc7\u683c<\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u306a\u308b\u306b\u306f\u3001\u91d1\u878d\u5e81\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u304c\u5b9f\u65bd\u3059\u308b<strong>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b<\/strong>\u5408\u683c\u3057\u3001<strong>\u5b9f\u52d9\u88dc\u4fee\u3084\u696d\u52d9\u88dc\u52a9\u7b49<\/strong>\u306a\u3069\u7d4c\u3066\u3001\u3055\u3089\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u3088\u308b<strong>\u4fee\u4e86\u8003\u67fb<\/strong>\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u958b\u696d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u540d\u7c3f\u306b\u767b\u9332\u3057\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u5165\u4f1a\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u3001<strong>\u7a0e\u7406\u58eb\u8a66\u9a13\u3092\u53d7\u9a13\u3057\u306a\u304f\u3066\u3082\u7a0e\u7406\u58eb\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)<\/h3>\n\n\n\n<p>USCPA\u306f<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u30a2\u30e1\u30ea\u30ab\u306e\u5404\u5dde\u304c\u8a8d\u5b9a\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c<\/mark><\/strong>\u3067\u3059\u3002USCPA\u306e\u8cc7\u683c\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u6d3b\u8e8d\u3059\u308b\u969b\u306f\u3082\u3061\u308d\u3093\u3001\u6d77\u5916\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u3084\u7c73\u7cfb\u4f01\u696d\u3067\u50cd\u304f\u969b\u306b\u3082\u91cd\u5b9d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057USCPA\u306b\u306f<strong>\u65e5\u672c\u56fd\u5185\u3067\u306e\u72ec\u5360\u696d\u52d9\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044<\/strong>\u305f\u3081\u3001\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\"><strong>\u76e3\u67fb\u5831\u544a\u66f8\u3078\u306e\u30b5\u30a4\u30f3\u304c\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/mark>\u307e\u305f\u5f53\u7136\u306a\u304c\u3089\u65e5\u672c\u306e<strong>\u7a0e\u7406\u58eb\u767b\u9332\u3068\u3082\u7121\u95a2\u4fc2<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u306a\u3069\u4f1a\u8a08\u4ee5\u5916\u306e\u696d\u52d9\u306f\u3001\u57fa\u672c\u7684\u306b\u56fd\u5185\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u4fdd\u6301\u8005\u3068\u540c\u69d8\u306b\u884c\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u624b\u7d9a\u304d\u3092\u8e0f\u3081\u3070\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u30ab\u30ca\u30c0\u306a\u3069\u306e<strong>MRA\u53c2\u52a0\u56fd\u3067\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u6d3b\u8e8d\u3059\u308b<\/strong>\u3053\u3068\u3082\u53ef\u80fd\u3002\u56fd\u969b\u7684\u8a8d\u77e5\u5ea6\u306f\u9ad8\u304f\u3001\u6d77\u5916\u3067\u6d3b\u8e8d\u3057\u305f\u3044\u4eba\u306b\u3068\u3063\u3066USCPA\u306f\u9b45\u529b\u7684\u306a\u8cc7\u683c\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u306e\u8a66\u9a13\u5236\u5ea6\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th><strong>\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong><\/th><th><strong>USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)<\/strong><\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main);--tbody-th-color--txt:var(--swl-text_color--white)\"><tr><th><strong>\u5b9f\u65bd\u56e3\u4f53<\/strong><\/th><td>\u91d1\u878d\u5e81\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a<\/td><td>\u8a66\u9a13\u4f5c\u6210\uff1a\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a(AICPA)<br>\u5b9f\u65bd\uff1a\u5168\u7c73\u5dde\u653f\u5e9c\u4f1a\u8a08\u59d4\u54e1\u4f1a(NASBA)<\/td><\/tr><tr><th><strong>\u53d7\u9a13\u6599\u91d1<\/strong><\/th><td>\u53d7\u9a13\u624b\u6570\u6599\uff1a19,500\u5186<\/td><td>\u521d\u56de\u51fa\u9858\u6599\u91d1\uff1a\u7d04150~200\u30c9\u30eb(\u7d0420,000\uff5e28,000\u5186)\/\u56de\u203b\u518d\u51fa\u9858\u6599\u91d1\uff1a\u7d04100\u30c9\u30eb(\u7d0412,000\u5186)\/\u56de<br>\u203b\u56fd\u969b\u4f1a\u5834\u624b\u6570\u6599\uff1a390\u30c9\u30eb(\u7d0455,000\u5186) \/1\u79d1\u76ee\u53d7\u9a13\u6599\u91d1\uff1a254.8\u30c9\u30eb(\u7d0436,000\u5186)\/1\u79d1\u76ee<br>\u203b\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td><\/tr><tr><th><strong>\u8a66\u9a13\u65e5\u7a0b<\/strong><\/th><td>\u77ed\u7b54\u5f0f\uff1a12\u6708\u30fb5\u6708\u306e\u5e742\u56de\u8ad6\u6587\u5f0f\uff1a8\u6708\u306e\u5e741\u56de<\/td><td>\u30c6\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc\u306e\u4f11\u696d\u65e5\u3001\u6e80\u5e2d\u6642\u3092\u9664\u3044\u3066\u3044\u3064\u3067\u3082\u53d7\u9a13\u53ef\u80fd<br>\u203b\u8a66\u9a13\u5236\u5ea6\u306e\u5909\u66f4\u306b\u4f34\u3044\u30012023\u5e7412\u670816\u65e5\uff5e2024\u5e741\u67089\u65e5\u306f\u5b9f\u65bd\u306a\u3057<\/td><\/tr><tr><th><strong>\u8a66\u9a13\u79d1\u76ee<\/strong><\/th><td>\u77ed\u7b54\u5f0f\uff1a\u8ca1\u52d9\u4f1a\u8a08\u8ad6\u3001\u7ba1\u7406\u4f1a\u8a08\u8ad6\u3001\u76e3\u67fb\u8ad6\u3001\u4f01\u696d\u6cd5\u306e4\u79d1\u76ee<br><br>\u8ad6\u6587\u5f0f\uff1a\u4f1a\u8a08\u5b66\u3001\u76e3\u67fb\u8ad6\u3001\u79df\u7a0e\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u9078\u629e\u79d1\u76ee(\u7d4c\u55b6\u5b66\u30fb\u7d4c\u6e08\u5b66\u30fb\u6c11\u6cd5\u30fb\u7d71\u8a08\u5b66\u306e\u3046\u30611\u79d1\u76ee)\u306e5\u79d1\u76ee<\/td><td>FAR(\u8ca1\u52d9\u4f1a\u8a08)\u3001REG(\u8af8\u6cd5\u898f)\u3001AUD(\u76e3\u67fb\u304a\u3088\u3073\u8a3c\u660e)\u306e3\u79d1\u76ee<br><br>BAR(\u30d3\u30b8\u30cd\u30b9\u5206\u6790\u30fb\u5831\u544a)\u30fbISC(\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb)\u30fbTCP(\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0)\u306e\u3046\u30611\u79d1\u76ee<br>\u203b2024\u5e741\u670810\u65e5\uff5e<\/td><\/tr><tr><th><strong>\u8a66\u9a13\u5f62\u5f0f<\/strong><\/th><td>\u77ed\u7b54\u5f0f\uff1a\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u65b9\u5f0f<br>\u8ad6\u6587\u5f0f\uff1a\u8a18\u8ff0\u5f0f<\/td><td>\u9078\u629e\u5f0f\uff1aComputer Based Testing(CBT)<br>\u203b\u3059\u3079\u3066\u82f1\u8a9e\u3067\u306e\u51fa\u984c<\/td><\/tr><tr><th><strong>\u5408\u683c\u7387<\/strong><\/th><td>2021\u5e74\uff1a9.6%<br>2022\u5e74\uff1a7.7%<br>2023\u5e74\uff1a7.6%<\/td><td>2021\u5e74\uff1aFAR 44.70%\u3001REG 59.03%\u3001AUD 49.70%\u3001BEC 62.84%<br>2022\u5e74\uff1aFAR 43.76%\u3001REG 59.85%\u3001AUD 47.90%\u3001BEC 59.85%<\/td><\/tr><tr><th><strong>\u52c9\u5f37\u6642\u9593\u306e\u76ee\u5b89<\/strong><\/th><td>\u7d044,000\u6642\u9593<\/td><td>\u7d041,200\u6642\u9593\uff5e1,500\u6642\u9593(\u82f1\u8a9e\u304c\u5f97\u610f\u3067\u306a\u3044\u5834\u5408)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306b\u306f\u8a66\u9a13\u5236\u5ea6\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u8a66\u9a13\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5b9f\u65bd\u56e3\u4f53\u3001\u8a66\u9a13\u65e5\u7a0b\u3001\u305d\u3057\u3066\u8a66\u9a13\u5f62\u5f0f\u3084\u8a66\u9a13\u79d1\u76ee\u306a\u3069\u306e\u9055\u3044\u306b\u6ce8\u76ee\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306f<strong>\u91d1\u878d\u5e81\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a<\/strong>\u304c\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a66\u9a13\u306f<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u77ed\u7b54\u5f0f\u8a66\u9a13\u3068\u8ad6\u6587\u5f0f\u8a66\u9a13\u306e2\u7a2e\u985e<\/mark><\/strong>\u3042\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u4e21\u65b9\u306e\u5408\u683c\u304c\u5fc5\u8981<\/mark><\/strong>\u3067\u3059\u3002<strong>\u77ed\u7b54\u5f0f\u8a66\u9a13\u306f\u5e742\u56de(12\u6708\u30fb5\u6708)<\/strong>\u5b9f\u65bd\u3057\u307e\u3059\u304c\u3001<strong>\u8ad6\u6587\u5f0f\u8a66\u9a13\u306f\u5e741\u56de(8\u6708)\u306e\u307f<\/strong>\u306a\u306e\u3067\u30011\u5e74\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u5408\u683c\u3092\u76ee\u6307\u3059\u5834\u5408\u3001\u30c1\u30e3\u30f3\u30b9\u3082\u5b9f\u8cea1\u56de\u3002\u305f\u3060\u3057\u77ed\u7d61\u5f0f\u8a66\u9a13\u306f\u4e00\u5ea6\u5408\u683c\u3059\u308c\u3070\u30012\u5e74\u9593\u306f\u53d7\u9a13\u3092\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u53d7\u9a13\u306e\u969b\u306f\u3001\u53d7\u9a13\u624b\u6570\u6599\u3068\u3057\u3066<strong>19,500\u5186\u306e\u7d0d\u4ed8<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u5408\u683c\u7387\u306f10\uff05\u672a\u6e80<\/mark><\/strong>\u306e\u5e74\u5ea6\u3082\u591a\u304f\u3001<strong>\u56fd\u5185\u306e\u96e3\u95a2\u56fd\u5bb6\u8cc7\u683c\u306e\u3072\u3068\u3064<\/strong>\u3067\u3059\u3002\u5408\u683c\u306b\u5fc5\u8981\u306a\u52c9\u5f37\u6642\u9593\u3082\u591a\u3044\u305f\u3081\u3001\u793e\u4f1a\u4eba\u306b\u306a\u3063\u3066\u304b\u3089\u53d6\u5f97\u3092\u76ee\u6307\u3059\u5834\u5408\u3001\u4e00\u65e6\u9000\u8077\u3057\u3066\u52c9\u5f37\u306b\u96c6\u4e2d\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4e88\u5099\u6821\u306b\u901a\u3046\u5834\u5408\u306e\u8cbb\u7528\u306f\u3001\u5927\u624b\u30b9\u30af\u30fc\u30eb\u3060\u3068<strong>\u8a0830~90\u4e07\u5186\u7a0b\u5ea6<\/strong>\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u53d7\u8b1b\u671f\u9593\u304c\u9577\u5f15\u3051\u3070\u305d\u306e\u5206\u3001\u8cbb\u7528\u3082\u304b\u3055\u3080\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)<\/h3>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u306f<strong>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a(AICPA)\u304c\u554f\u984c\u3092\u4f5c\u6210<\/strong>\u3057\u3001<strong>\u5168\u7c73\u5dde\u653f\u5e9c\u4f1a\u8a08\u59d4\u54e1\u4f1a(NASBA)\u304c\u5b9f\u65bd<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">2024\u5e741\u6708\u304b\u3089\u8a66\u9a13\u5236\u5ea6\u304c\u5909\u66f4<\/mark><\/strong>\u3055\u308c\u3001\u8a66\u9a13\u5185\u5bb9\u304c\u9078\u629e\u5f0f3\u79d1\u76ee\u30fb\u8a18\u8ff0\u5f0f1\u79d1\u76ee\u304b\u3089\u3001<strong>\u9078\u629e\u5f0f4\u79d1\u76ee(\u3046\u30611\u79d1\u76ee\u306f\u9078\u629e\u79d1\u76ee)<\/strong>\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3092\u4f7f\u7528\u3057\u305f\u8a66\u9a13\u306a\u306e\u3067\u3001\u7a7a\u304d\u304c\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u3044\u3064\u3067\u3082\u53d7\u9a13\u53ef\u80fd<\/mark><\/strong>\u3002\u65e5\u672c\u3067\u306f<strong>\u6771\u4eac\u3068\u5927\u962a<\/strong>\u3067\u53d7\u9a13\u3067\u304d\u307e\u3059\u3002\u8cbb\u7528\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u6bd4\u3079\u308b\u3068\u9ad8\u304f\u3001\u51fa\u9858\u6599\u91d1\u30fb\u56fd\u969b\u4f1a\u5834\u624b\u6570\u6599\u30fb\u53d7\u9a13\u6599\u91d1\u306e\u5408\u8a08\u3067<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\"><strong>1\u79d1\u76ee\u3042\u305f\u308a12\u4e07\u5186\u307b\u3069<\/strong>\u3002<strong>4\u79d1\u76ee\u3067\u3042\u308c\u3070\u7dcf\u984d40\u4e07\u5186\u7a0b\u5ea6<\/strong><\/mark>\u306f\u767a\u751f\u3059\u308b\u3068\u8003\u3048\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5408\u683c\u7387\u306f\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3088\u308a\u3082\u9ad8\u3044\u3067\u3059\u304c\u3001<strong>18\u30ab\u6708\u4ee5\u5185\u306b4\u79d1\u76ee\u3059\u3079\u3066\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u306e\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3088\u308a\u3082\u77ed\u671f\u6c7a\u6226\u3068\u306a\u308b\u3053\u3068\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e88\u5099\u6821\u306b\u901a\u3046\u5834\u5408\u306e\u8cbb\u7528\u306f\u3001<strong>40\uff5e100\u4e07\u5186\u307b\u3069<\/strong>\u3002\u53d6\u5f97\u3059\u308b\u5358\u4f4d\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e88\u5099\u6821\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3084\u3084\u9ad8\u984d\u306a\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u53d7\u9a13\u8cc7\u683c\u3084\u5408\u683c\u5f8c\u306e\u767b\u9332\u7528\u4ef6\u306f\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/strong>\u305f\u3081\u3001\u5fc5\u305a\u81ea\u5206\u304c\u53d7\u9a13\u30fb\u767b\u9332\u3067\u304d\u308b\u5dde\u3092\u4e8b\u524d\u306b\u8abf\u3079\u3066\u304b\u3089\u51fa\u9858\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"500\" height=\"281\" src=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_03-500x281.jpg\" alt=\"\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u9055\u3044\" class=\"wp-image-32054\" srcset=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_03-500x281.jpg 500w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_03-300x169.jpg 300w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_03-768x432.jpg 768w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_03.jpg 845w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<p>USCPA\u3068\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001<strong>\u3069\u3053\u3067\u50cd\u304f\u304b<\/strong>\u306b\u3088\u3063\u3066\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u4f4e\u304f\u3001\u65e5\u672c\u56fd\u5185\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u4eba\u53e3\u306f\u6c7a\u3057\u3066\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002USCPA\u3082\u5408\u683c\u306e\u305f\u3081\u306e\u96e3\u6613\u5ea6\u306f\u4f4e\u3044\u3082\u306e\u306e\u3001\u65e5\u672c\u3067\u306f\u307e\u3060\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u65e5\u672c\u56fd\u5185\u3067\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u4fdd\u6709\u8005\u3082USCPA\u8cc7\u683c\u4fdd\u6709\u8005\u3082<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u307e\u305a\u306f\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304d\u3001\u305d\u306e\u5f8c\u3001\u4e8b\u696d\u4f1a\u793e\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240\u306a\u3069\u306b\u8ee2\u8077\u3059\u308b<\/mark><\/strong>\u3068\u3044\u3046\u3001\u4f3c\u305f\u3088\u3046\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3092\u9032\u3080\u50be\u5411\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u306e\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u3001USCPA\u4eba\u53e3\u306f\u975e\u5e38\u306b\u591a\u304f\u3001\u591a\u65b9\u9762\u306b\u9032\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u4eba\u6570\u304c\u591a\u3044\u5206\u3001\u30e9\u30a4\u30d0\u30eb\u306b\u8ca0\u3051\u306a\u3044\u3088\u3046\u52aa\u529b\u3057\u3001<strong>USCPA\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u5dee\u5225\u5316\u3092\u56f3\u308b\u304b\u610f\u8b58\u3057\u3066\u3044\u308b\u4eba\u6750\u304c\u591a\u3044<\/strong>\u3067\u3059\u3002\u306a\u304b\u306b\u306fUSCPA\u53d6\u5f97\u5f8c\u306b\u30ed\u30fc\u30b9\u30af\u30fc\u30eb\u306b\u901a\u3063\u3066\u5f01\u8b77\u58eb\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3001\u7a0e\u52d9\u5f01\u8b77\u58eb\u3068\u3057\u3066\u306e\u6d3b\u8e8d\u3092\u76ee\u6307\u3059\u30b1\u30fc\u30b9\u3082\u3002\u56fd\u5185\u3068\u306f\u7570\u306a\u308a\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u81ea\u3089\u81ea\u5206\u306e\u30b9\u30c8\u30ed\u30f3\u30b0\u30dd\u30a4\u30f3\u30c8\u3092\u4f5c\u308a\u3001\u305d\u308c\u306b\u6cbf\u3063\u305f\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3092\u6b69\u3080\u4eba\u304c\u591a\u3044<\/mark><\/strong>\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u305d\u308c\u305e\u308c\u306b\u5411\u3044\u3066\u3044\u308b\u4eba<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"500\" height=\"281\" src=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_04-500x281.jpg\" alt=\"\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)\u305d\u308c\u305e\u308c\u306b\u5411\u3044\u3066\u3044\u308b\u4eba\" class=\"wp-image-32051\" srcset=\"https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_04-500x281.jpg 500w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_04-300x169.jpg 300w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_04-768x432.jpg 768w, https:\/\/www.crear-ac.co.jp\/wp-content\/uploads\/sites\/4\/2023\/12\/231212_uscpa_04.jpg 845w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u516c\u8a8d\u4f1a\u8a08\u58eb<\/th><th>USCPA(\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb)<\/th><\/tr><\/thead><tbody><tr><td>\u30fb\u65e5\u672c\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u3044\u3066\u3044\u304d\u305f\u3044\u4eba\u30fb\u65e5\u672c\u3067\u72ec\u7acb\u30fb\u958b\u696d\u3057\u305f\u3044\u4eba<\/td><td>\u30fb\u6d77\u5916\u3067\u6d3b\u8e8d\u3057\u305f\u3044\u4eba\u30fb\u65e5\u672c\u306e\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u7c73\u7cfb\u4f01\u696d\u3067\u50cd\u304d\u305f\u3044\u4eba\u30fb\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u6642\u9593\u304c\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u3084\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u9055\u3044\u304c\u308f\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3002\u305d\u308c\u305e\u308c\u306b\u5411\u3044\u3066\u3044\u308b\u4eba\u306f\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u4eba\u306a\u306e\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb<\/h3>\n\n\n\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u96e3\u95a2\u56fd\u5bb6\u8cc7\u683c\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u65e5\u672c\u56fd\u5185\u3067\u306f<strong>\u975e\u5e38\u306b\u9ad8\u3044\u4fe1\u983c<\/strong>\u3092\u5f97\u3066\u3044\u307e\u3059\u3002<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u72ec\u7acb\u958b\u696d\u3082\u3057\u3084\u3059\u304f<\/mark><\/strong>\u3001\u307e\u305f\u72ec\u5360\u696d\u52d9\u3067\u3042\u308b<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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