{"id":11035,"date":"2023-11-13T08:23:32","date_gmt":"2023-11-12T23:23:32","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=11035"},"modified":"2024-01-13T09:36:05","modified_gmt":"2024-01-13T00:36:05","slug":"%e6%b1%8e%e7%94%a8%e7%9b%a3%e6%9f%bb%e3%83%87%e3%83%bc%e3%82%bf%e5%a4%89%e6%8f%9b%e5%99%a8universal-audit-data-converter-uadc%ef%bc%89","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=11035","title":{"rendered":"\u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668(Universal Audit Data Converter, UADC\uff09"},"content":{"rendered":"<p>Views: 149<\/p><div id=\"header\">\n<h1>\u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668\u3000(Universal Audit Data Converter, UADC\uff09<\/h1>\n<div id=\"content_adoc\">\n<div id=\"preamble\">\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6982\u8981\">1. \u6982\u8981<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306f\u900f\u660e\u3067\u52b9\u7387\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u73fe\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u3053\u306e\u5206\u91ce\u3067\u306fAICPA\u306e\u300cAudit Data Standard \u300d\u3084\u4e2d\u56fd\u306eGB\/T 24589\u306a\u3069\u304c\u91cd\u8981\u306a\u9032\u5c55\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6a19\u6e96\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u54c1\u8cea\u3068\u4e00\u8cab\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002AICPA\u306eAudit Data Standard<sup class=\"footnote\">[<a id=\"_footnoteref_1\" class=\"footnote\" href=\"#_footnotedef_1\" title=\"View footnote.\">1<\/a>]<\/sup>\u306f\u3001\u30c7\u30fc\u30bf\u76e3\u67fb\u306e\u305f\u3081\u306e\u898f\u683c\u3092\u63d0\u4f9b\u3057\u3001\u4e2d\u56fd\u306eGB\/T 24589\u306f\u3001\u56fd\u5185\u306e\u3059\u3079\u3066\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u3068\u76e3\u7763\u6a5f\u95a2\u3067\u306e\u5206\u6790\u3092\u7fa9\u52d9\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001ISO\/TC 295 Audit data services<sup class=\"footnote\">[<a id=\"_footnoteref_2\" class=\"footnote\" href=\"#_footnotedef_2\" title=\"View footnote.\">2<\/a>]<\/sup> \u3067\u306f\u3001ISO 21378:2019 Audit data collection<sup class=\"footnote\">[<a id=\"_footnoteref_3\" class=\"footnote\" href=\"#_footnotedef_3\" title=\"View footnote.\">3<\/a>]<\/sup> \u3092\u5236\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668\uff08Universal Audit Data Converter, UADC\uff09\u306f\u3001\u3053\u308c\u3089\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5bfe\u5fdc\u3057\u3001\u591a\u69d8\u306a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306e\u76e3\u67fb\u30c7\u30fc\u30bf\u3092\u7d71\u4e00\u3055\u308c\u305f\u6a19\u6e96\u5f62\u5f0f\u306b\u5909\u63db\u3057\u3001\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u5206\u6790\u3068\u76e3\u67fb\u3092\u8fc5\u901f\u304b\u3064\u52b9\u7387\u7684\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>UADC\u306f\u307e\u305f\u3001\u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406\u306b\u3088\u308a\u3001CSV\u3001XML\u3001JSON\u306a\u3069\u306e\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u5f62\u5f0f\u9593\u3067\u306e\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u5909\u63db\u3092\u52b9\u7387\u5316\u3057\u3001\u6a19\u6e96\u5316\u3057\u307e\u3059\u3002\u6b27\u5dde\u898f\u683cEN 16931\u3067\u5b9a\u7fa9\u3055\u308c\u305f\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u62e1\u5f35\u3057\u3001\u5bfe\u5fdc\u5b9a\u7fa9\u306b\u57fa\u3065\u3044\u305f\u30c7\u30fc\u30bf\u5909\u63db\u3092\u53ef\u80fd\u306b\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3092\u5b9f\u73fe\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306f\u3001\u30d5\u30e9\u30c3\u30c8\u306aCSV\u306e\u5217\u3092\u30c7\u30fc\u30bf\u306e\u968e\u5c64\u7684\u306a\u610f\u5473\u8ad6\u7684\u306a\u5b9a\u7fa9\u8981\u7d20\u3068\u5bfe\u5fdc\u4ed8\u3051\u3001\u305d\u308c\u305e\u308c\u306e\u5bfe\u5fdc\u5b9a\u7fa9\u3092\u7dad\u6301\u7ba1\u7406\u3059\u308b\u3060\u3051\u3067\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u3084\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>UADC\u3067\u306f\u3001xBRL-CSV\u3092\u6a19\u6e96CSV\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u968e\u5c64\u7684\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u6301\u3064\u30c7\u30fc\u30bf\u3092\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u3067\u52b9\u679c\u7684\u306b\u8868\u73fe\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30ea\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306eJOIN\u51e6\u7406\u306e\u524a\u6e1b\u3084\u7ba1\u7406\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u30c7\u30fc\u30bf\u51e6\u7406\u304c\u5358\u7d14\u5316\u3055\u308c\u9ad8\u901f\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3055\u3089\u306b\u3001UADC\u306f\u30e6\u30fc\u30b6\u30fc\u3092\u7279\u5b9a\u306e\u30d9\u30f3\u30c0\u3084\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u5236\u7d04\u304b\u3089\u89e3\u653e\u3057\u3001\u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c\u3082\u89e3\u6c7a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u6d3b\u7528\u3057\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u306e\u52b9\u7387\u5316\u3068\u30ea\u30b9\u30af\u8efd\u6e1b\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<div class=\"title\">\u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668\uff08Universal Audit Data Converter, UADC\uff09<\/div>\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/11\/2311Picture1.png\" alt=\"2311Picture1\"><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u9032\u5c55\">2. \u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u9032\u5c55<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306e\u91cd\u8981\u6027\">2.1. \u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306e\u91cd\u8981\u6027<\/h3>\n<div class=\"paragraph\">\n<p>\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306f\u3001\u52b9\u7387\u7684\u304b\u3064\u900f\u660e\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u73fe\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u306e\u5206\u91ce\u3067\u306e\u91cd\u8981\u306a\u9032\u5c55\u3068\u3057\u3066\u3001AICPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09\u304c2015\u5e74\u306b\u516c\u958b\u3057\u305fAudit Data Standard\u3084\u3001\u4e2d\u56fdSAC\/TC 341\u306b\u3088\u308b2010\u5e74\u306eGB\/T 24589 Financial Information Technology \u2500 Data Interface of Accounting Software\u3067\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u53ce\u96c6\u57fa\u6e96\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6a19\u6e96\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3068\u54c1\u8cea\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_aicpa\u306eaudit_data_standard\">2.2. AICPA\u306eAudit Data Standard<\/h3>\n<div class=\"paragraph\">\n<p>AICPA\u306eAudit Data Standard\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3068\u5831\u544a\u306e\u305f\u3081\u306e\u898f\u683c\u3092\u63d0\u4f9b\u3057\u3001\u30c7\u30fc\u30bf\u76e3\u67fb\u3092\u652f\u63f4\u3057\u307e\u3059\u3002ISO 21378:2019\u306f\u3001\u7c73\u56fdANSI\u304cAICPA\u306eADS\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u305d\u306e\u5f71\u97ff\u3092\u591a\u304f\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u4e2d\u56fd\u306egbt_24589\">2.3. \u4e2d\u56fd\u306eGB\/T 24589<\/h3>\n<div class=\"paragraph\">\n<p>\u4e2d\u56fd\u306eGB\/T 24589\u306f\u3001\u5ba1\u8ba1\u7f72\uff08China National Audit Office\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7d71\u5408\u7684\u306a\u53ce\u96c6\u3068\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3067\u306e\u5e74\u9593\u4f1a\u8a08\u8a73\u7d30\u30c7\u30fc\u30bf\u5206\u6790\u3092\u53ef\u80fd\u306b\u3057\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u306b\u5bc4\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_isotc_295_audit_data_services\">2.4. ISO\/TC 295 Audit data services<\/h3>\n<div class=\"paragraph\">\n<p>ISO\/TC 295 Audit data services\u306f\u3001\u3053\u308c\u3089\u306e\u80cc\u666f\u3092\u8e0f\u307e\u3048\u3001\u4e2d\u56fdSAC\u306e\u63d0\u6848\u30672015\u5e74\u306bPC\uff08Project Committee\uff09\u3068\u3057\u3066\u767a\u8db3\u3057\u3001ISO 21378:2019 Audit data collection\u3092\u5236\u5b9a\u3057\u307e\u3057\u305f\u30022021\u5e74\u306b\u306f\u3001ISO\/TC 295\u306e\u4e0b\u3067Study Group 1 Semantic model\u306e\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u307e\u3057\u305f\u30022022\u5e74\u304b\u30892023\u5e74\u306b\u304b\u3051\u3066\u3001XBRL Japan\u306e\u5354\u529b\u3092\u5f97\u3066\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u306e\u958b\u767a\u3084\u4ed5\u8a33\u60c5\u5831\u691c\u7d22\u5c02\u7528\u30d6\u30e9\u30a6\u30b6\u306a\u3069\u306e\u5b9f\u8a3c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08POC\uff09\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3001\u5909\u63db\u3001\u304a\u3088\u3073\u5206\u6790\u306e\u65b9\u6cd5\u8ad6\u3092\u4e00\u5c64\u5f37\u5316\u3057\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u3055\u3089\u306a\u308b\u52b9\u7387\u5316\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002UADC\u306f\u3053\u306ePOC\u3092\u80cc\u666f\u306b\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002\u306a\u304a\u30012023\u5e74\u304b\u3089\u306f\u3001SG1\u306e\u63d0\u6848\u306b\u57fa\u3065\u3044\u3066ISO\/AWI 21926<sup class=\"footnote\">[<a id=\"_footnoteref_4\" class=\"footnote\" href=\"#_footnotedef_4\" title=\"View footnote.\">4<\/a>]<\/sup> \u3067\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u6a19\u6e96\u4ed5\u69d8\u306e\u7b56\u5b9a\u306b\u7740\u624b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_uadc\u306e\u5f79\u5272\">3. UADC\u306e\u5f79\u5272<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u5f62\u5f0f\u304c\u69d8\u3005\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3089\u3092\u7d71\u4e00\u3055\u308c\u305f\u6a19\u6e96\u5f62\u5f0f\u306b\u5909\u63db\u3057\u3001\u7d71\u5408\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3068\u76e3\u67fb\u304c\u3088\u308a\u8fc5\u901f\u304b\u3064\u52b9\u7387\u7684\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_esg\u5831\u544a\u66f8\u306e\u76e3\u67fb\u3078\u306e\u5fdc\u7528\">3.1. ESG\u5831\u544a\u66f8\u306e\u76e3\u67fb\u3078\u306e\u5fdc\u7528<\/h3>\n<div class=\"paragraph\">\n<p>\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u5831\u544a\u66f8\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001UADC\u306e\u5f79\u5272\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u88fd\u9020\u88c5\u7f6e\u3084\u5de5\u5834\u5236\u5fa1\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u306a\u3069\u304b\u3089\u306e\u751f\u30c7\u30fc\u30bf\u306f\u3001\u6a19\u6e96\u5f62\u5f0f\u3067\u306e\u30c7\u30fc\u30bf\u51fa\u529b\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u591a\u304f\u3001\u63d0\u4f9b\u3055\u308c\u308b\u30c7\u30fc\u30bf\u3082\u56fa\u6709\u5f62\u5f0f\u3067\u3059\u3002UADC\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u88c5\u7f6e\u3084\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u51fa\u529b\u3055\u308c\u308b\u751f\u30c7\u30fc\u30bf\u3092\u7d71\u4e00\u3057\u305f\u30c7\u30fc\u30bf\u5f62\u5f0f\u306b\u5909\u63db\u3057\u3001ESG\u5831\u544a\u66f8\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u5fc5\u8981\u306a\u60c5\u5831\u3092\u4e00\u8cab\u3057\u305f\u5f62\u5f0f\u3067\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001ESG\u5831\u544a\u306e\u7cbe\u5ea6\u3068\u900f\u660e\u6027\u304c\u5411\u4e0a\u3057\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_uadc\u3068\u76e3\u67fb\u306e\u6539\u5584\">4. UADC\u3068\u76e3\u67fb\u306e\u6539\u5584<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\">4.1. \u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316<\/h3>\n<div class=\"paragraph\">\n<p>\u88ab\u76e3\u67fb\u4f01\u696d\u306f\u3001\u76e3\u67fb\u5f53\u5c40\u3084\u76e3\u67fb\u6cd5\u4eba\u304c\u4f7f\u7528\u3059\u308b\u7279\u5b9a\u306e\u30c7\u30fc\u30bf\u5f62\u5f0f\u3078\u306e\u5bfe\u5fdc\u306b\u6642\u9593\u3092\u8cbb\u3084\u3059\u3053\u3068\u306a\u304f\u3001\u65e9\u671f\u306b\u8a73\u7d30\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u4f1a\u8a08\u76e3\u67fb\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u6642\u9593\u7bc0\u7d04\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u6df1\u3044\u5206\u6790\u3068\u6b63\u78ba\u306a\u76e3\u67fb\u7d50\u679c\u3078\u306e\u9053\u3092\u958b\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3068\u54c1\u8cea\u306e\u5411\u4e0a\">4.2. \u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3068\u54c1\u8cea\u306e\u5411\u4e0a<\/h3>\n<div class=\"paragraph\">\n<p>\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u5f62\u5f0f\u306e\u4f7f\u7528\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306e\u54c1\u8cea\u3068\u4e00\u8cab\u6027\u304c\u4fdd\u305f\u308c\u3001\u76e3\u67fb\u7d50\u679c\u306e\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7570\u306a\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304b\u3089\u306e\u30c7\u30fc\u30bf\u3092\u7d71\u4e00\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5909\u63db\u3059\u308b\u80fd\u529b\u306b\u3088\u308a\u3001\u3055\u307e\u3056\u307e\u306a\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u306e\u7d71\u5408\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081\">4.3. \u307e\u3068\u3081<\/h3>\n<div class=\"paragraph\">\n<p>UADC\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u5909\u63db\u3068\u6a19\u6e96\u5316\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u3084ESG\u5831\u544a\u66f8\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u4fa1\u5024\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u88ab\u76e3\u67fb\u4f01\u696d\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u8fc5\u901f\u5316\u3068\u52b9\u7387\u5316\u3092\u5b9f\u73fe\u3057\u3001\u3055\u3089\u306bESG\u5831\u544a\u306e\u54c1\u8cea\u3068\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u3068\u30c7\u30fc\u30bf\u5206\u6790\u306e\u54c1\u8cea\u3068\u30b9\u30d4\u30fc\u30c9\u304c\u5411\u4e0a\u3057\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3088\u308a\u4fa1\u5024\u3042\u308b\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406\">5. \u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u306e\u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406\u306f\u3001\u5909\u63db\u5143\u3084\u5909\u63db\u5148\u306e\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u5f62\u5f0f\u304c\u5909\u308f\u308b\u305f\u3073\u306b\u3001\u305d\u306e\u90fd\u5ea6\u65b0\u3057\u3044\u5f62\u5f0f\u3078\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3060\u3063\u305f\u30c7\u30fc\u30bf\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7dad\u6301\u958b\u767a\u3092\u52b9\u7387\u5316\u3057\u3001\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306b\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002XML\u8981\u7d20\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u4f4d\u7f6e\u3092\u6307\u5b9a\u3059\u308bXPath\u4e26\u3073\u306b\u72ec\u81ea\u958b\u767a\u3057\u305f\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30d1\u30b9\u5b9a\u7fa9\u3067CSV\u5217\u3068\u306e\u5bfe\u5fdc\u5148\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u5909\u63db\u51e6\u7406\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u30b3\u30fc\u30c7\u30a3\u30f3\u30b0\u3092\u6c4e\u7528\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001CSV\u3001XML\u3001JSON\u306a\u3069\u306e\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u5f62\u5f0f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">6. \u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u306e\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0(syntax binding)\u306f\u3001\u7570\u306a\u308b\u30c7\u30fc\u30bf\u5f62\u5f0f\u9593\u3067\u306e\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u3057\u305f\u5909\u63db\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6a5f\u80fd\u3067\u3059\u3002\u7279\u306b\u3001\u6b27\u5dde\u898f\u683c\u306eEN16931\uff08VAT\u898f\u5236\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u6a19\u6e96\u898f\u683c\uff09\u3067\u306f\u3001CEN\/TS 16931-3\u306b\u3088\u308a\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u6982\u5ff5\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001Core Invoice Usage Specification\uff08CIUS\uff09\u3068UBL 2.1\u304a\u3088\u3073UN\/CEFACT CII D16B\u306eXML\u30b9\u30ad\u30fc\u30de\u69cb\u6587\u9593\u306e\u5bfe\u5fdc\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\">6.1. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/h3>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3067\u306f\u3001EN16931\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u8003\u3048\u65b9\u3092\u57fa\u306b\u3001XPath\u3092\u5c0e\u5165\u3057\u3066\u7cbe\u7dfb\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001UBL 2.1\u3092\u4f7f\u7528\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u305fOpen Peppol\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\uff08JP PINT\uff09\u3068UN\/CEFACT CII\u306b\u6e96\u62e0\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u76f8\u4e92\u5909\u63db\u304c\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u5b9a\u7fa9\u306b\u5f93\u3063\u3066\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u958b\u767a\u904e\u7a0b\u3067\u306f\u3001\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8ad6\u7406\u30e2\u30c7\u30eb\u3092\u65b0\u305f\u306b\u958b\u767a\u3057\u3001\u3053\u306e\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306e\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<div class=\"title\">\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/div>\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/11\/2311Picture2.png\" alt=\"2311Picture2\"><\/span><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30da\u30fc\u30b8\uff1a<br \/>\n<a href=\"https:\/\/www.sambuichi.jp\/core-japan\/\" class=\"bare\">https:\/\/www.sambuichi.jp\/core-japan\/<\/a><\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_xbrl\u30bf\u30af\u30bd\u30ce\u30df\">6.2. XBRL\u30bf\u30af\u30bd\u30ce\u30df<\/h3>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3067\u306f\u3001\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306b\u767b\u9332\u3057\u3001xBRL-CSV\u30d5\u30a1\u30a4\u30eb\u3092\u4e2d\u7d99\u30d5\u30a1\u30a4\u30eb\u306b\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002JP PINT\u5bfe\u6a19\u6e96CSV\u304a\u3088\u3073\u6a19\u6e96CSV\u5bfe\u5171\u901aEDI\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30c7\u30fc\u30bf\u5909\u63db\u3092Java\u306e\u6c4e\u7528\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u5b9f\u884c\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u3078\u306e\u5bfe\u5fdc\">6.3. \u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u3078\u306e\u5bfe\u5fdc<\/h3>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3088\u3046\u306a\u69cb\u6210\u306b\u3088\u308a\u3001\u5909\u63db\u5143\u3084\u5909\u63db\u5148\u306e\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u30c7\u30fc\u30bf\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u6539\u4fee\u3092\u5fc5\u8981\u3068\u305b\u305a\u3001\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u5b9a\u7fa9\u5909\u66f4\u306b\u9650\u5b9a\u3059\u308b\u3053\u3068\u3067\u5bfe\u5fdc\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u67d4\u8edf\u6027\u3068\u6301\u7d9a\u6027\u304c\u5411\u4e0a\u3057\u3001\u76e3\u67fb\u696d\u52d9\u306e\u52b9\u7387\u5316\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">7. \u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u305d\u306e\u5f79\u5272\">7.1. \u305d\u306e\u5f79\u5272<\/h3>\n<div class=\"paragraph\">\n<p>CSV\u30d5\u30a1\u30a4\u30eb\u306e\u5165\u51fa\u529b\u306f\u5bb9\u6613\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u958b\u767a\u3067\u304d\u308b\u306e\u3067\u3042\u307e\u308a\u554f\u984c\u3068\u3055\u308c\u3066\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u305d\u306e\u51e6\u7406\u5185\u5bb9\u3092\u660e\u78ba\u306b\u4ed5\u69d8\u66f8\u3068\u3057\u3066\u6b8b\u3059\u3053\u3068\u304c\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b\u7591\u554f\u306a\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u7dad\u6301\u7ba1\u7406\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u5909\u63db\u51e6\u7406\u304c\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u4ed8\u3051\u3092\u5b9f\u884c\u3057\u3066\u3044\u308b\u304b\u3092\u5bfe\u5fdc\u8f9e\u66f8\u3068\u3057\u3066\u30bf\u30af\u30bd\u30ce\u30df\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7dad\u6301\u7ba1\u7406\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u307e\u3059\u3002<br \/>\nUADC\u306e\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\uff08semantic binding\uff09\u306f\u3001\u30c7\u30fc\u30bf\u306e\u610f\u5473\u7684\u306a\u6574\u5408\u6027\u3092\u4fdd\u3064\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u4f8b\u3048\u3070\u7279\u5b9a\u306eCSV\u5217\u3092\u539f\u4fa1\u90e8\u9580\u30b3\u30fc\u30c9\u3084\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u306a\u3069\u3068\u3044\u3063\u305f\u88dc\u52a9\u79d1\u76ee\u30b3\u30fc\u30c9\u306e\u5206\u985e\u306b\u5fdc\u3058\u3066\u5bfe\u5fdc\u4ed8\u3051\u308b\u306a\u3069\u3001\u610f\u5473\u968e\u5c64\u306e\u5b9a\u7fa9\u306b\u5f93\u3063\u3066\u30c7\u30fc\u30bf\u3092\u632f\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u67d4\u8edf\u6027\u3068\u9069\u5fdc\u6027\">7.2. \u67d4\u8edf\u6027\u3068\u9069\u5fdc\u6027<\/h3>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u30a2\u30d7\u30ea\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u306b\u3088\u308aCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u5f62\u5f0f\u304c\u5909\u66f4\u3055\u308c\u305f\u3068\u304d\u3084\u5225\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u79fb\u884c\u3057\u305f\u3068\u304d\u306b\u3082\u67d4\u8edf\u306b\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002\u5909\u66f4\u3055\u308c\u305f\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u5f62\u5f0f\u3068\u306e\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u5909\u66f4\u3057\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306b\u767b\u9332\u3059\u308b\u3053\u3068\u3067\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4fee\u6b63\u3092\u5f85\u305f\u305a\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u7d99\u7d9a\u6027\u3068\u6574\u5408\u6027\u304c\u4fdd\u305f\u308c\u76e3\u67fb\u696d\u52d9\u306e\u52b9\u7387\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\u3078\u306e\u8ca2\u732e\">7.3. \u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\u3078\u306e\u8ca2\u732e<\/h3>\n<div class=\"paragraph\">\n<p>UADC\u306e\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3088\u308a\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u5909\u63db\u30d7\u30ed\u30bb\u30b9\u306f\u5927\u5e45\u306b\u52b9\u7387\u5316\u3055\u308c\u307e\u3059\u3002\u7570\u306a\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u306e\u30c7\u30fc\u30bf\u79fb\u884c\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3068\u6b63\u78ba\u6027\u304c\u4fdd\u305f\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u76e3\u67fb\u3068\u30c7\u30fc\u30bf\u5206\u6790\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u306f\u6642\u9593\u3068\u30ea\u30bd\u30fc\u30b9\u306e\u7bc0\u7d04\u306b\u76f4\u7d50\u3057\u3001\u3088\u308a\u8fc5\u901f\u3067\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_wickham\u306etidy_data\u306e\u6982\u5ff5\">7.4. Wickham\u306eTidy Data\u306e\u6982\u5ff5<\/h3>\n<div class=\"paragraph\">\n<p>Wickham\u306b\u3088\u308bTidy Data\u306e\u5b9a\u7fa9\u3067\u306f\u3001\u30c7\u30fc\u30bf\u306f\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u308b\u3079\u304d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5404\u5909\u6570\u306f\u5217\u3092\u5f62\u6210\u3059\u308b: \u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u306e\u5404\u5909\u6570\uff08\u6e2c\u5b9a\u9805\u76ee\u3084\u5c5e\u6027\uff09\u306f\u72ec\u81ea\u306e\u5217\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u5404\u89b3\u6e2c\u5024\u306f\u884c\u3092\u5f62\u6210\u3059\u308b: \u5404\u884c\u306f\u5358\u4e00\u306e\u89b3\u6e2c\u5024\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u5404\u7a2e\u985e\u306e\u89b3\u6e2c\u5358\u4f4d\u306f\u30c6\u30fc\u30d6\u30eb\u3092\u5f62\u6210\u3059\u308b<sup class=\"footnote\">[<a id=\"_footnoteref_5\" class=\"footnote\" href=\"#_footnotedef_5\" title=\"View footnote.\">5<\/a>]<\/sup> : \u7570\u306a\u308b\u89b3\u6e2c\u5358\u4f4d\u306f\u5225\u3005\u306e\u30c6\u30fc\u30d6\u30eb\u306b\u914d\u7f6e\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<br \/>\n<a href=\"https:\/\/www.sambuichi.jp\/?cat=68\" class=\"bare\">https:\/\/www.sambuichi.jp\/?cat=68<\/a><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>Wickham\u8ad6\u6587\uff1a<br \/>\n<a href=\"https:\/\/www.jstatsoft.org\/article\/view\/v059i10\" class=\"bare\">https:\/\/www.jstatsoft.org\/article\/view\/v059i10<\/a><\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_xbrl_csv\u3068\u968e\u5c64\u578btidy_data\">7.5. xBRL-CSV\u3068\u968e\u5c64\u578bTidy Data<\/h3>\n<div class=\"paragraph\">\n<p>xBRL-CSV\u306f\u3001Wickham\u306eTidy Data\u306e\u6982\u5ff5\u3092\u62e1\u5f35\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u968e\u5c64\u7684\u30c7\u30fc\u30bf\u306e\u6271\u3044\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306a\u7279\u5fb4\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n&#8211; \u968e\u5c64\u7684\u30c7\u30fc\u30bf\u69cb\u9020\u306e\u30b5\u30dd\u30fc\u30c8: Tidy Data\u306f\u5143\u3005\u30d5\u30e9\u30c3\u30c8\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001xBRL-CSV\u306f\u968e\u5c64\u7684\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8907\u96d1\u306a\u7d44\u7e54\u30c7\u30fc\u30bf\u3084\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u3088\u3046\u306b\u3001\u81ea\u7136\u306b\u968e\u5c64\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u3088\u308a\u52b9\u7387\u7684\u306b\u8868\u73fe\u3067\u304d\u307e\u3059\u3002<br \/>\n&#8211; \u8907\u6570\u30ec\u30d9\u30eb\u306e\u5909\u6570\u95a2\u9023\u6027\u306e\u8868\u73fe: xBRL-CSV\u3067\u306f\u3001\u5358\u4e00\u306e\u30ec\u30b3\u30fc\u30c9\u5185\u3067\u8907\u6570\u30ec\u30d9\u30eb\u306e\u5909\u6570\u3092\u95a2\u9023\u4ed8\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u305f\u3068\u3048\u3070\u3001\u7279\u5b9a\u306e\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u60c5\u5831\u3084\u95a2\u9023\u3059\u308b\u4e8b\u696d\u90e8\u9580\u306e\u60c5\u5831\u3092\u3001\u4e00\u3064\u306e\u7d71\u5408\u3055\u308c\u305f\u30d3\u30e5\u30fc\u3067\u8868\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n&#8211; \u62e1\u5f35\u6027\u3068\u67d4\u8edf\u6027: xBRL-CSV\u306f\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u65e2\u5b58\u306e\u4f1a\u8a08\u57fa\u6e96\u3084\u5831\u544a\u57fa\u6e96\u306b\u5408\u308f\u305b\u3066\u5bb9\u6613\u306b\u62e1\u5f35\u3084\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u4ed5\u8a33\u60c5\u5831\u306e\u5834\u5408\">7.6. \u4ed5\u8a33\u60c5\u5831\u306e\u5834\u5408<\/h3>\n<div class=\"paragraph\">\n<p>\u89b3\u6e2c\u5358\u4f4d\u304c\u4ed5\u8a33\u5165\u529b\u306e\u5834\u5408\u3001xBRL-CSV\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u968e\u5c64\u7684\u306a\u30c7\u30fc\u30bf\u8868\u73fe\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5165\u529b\u3054\u3068\u306e\u60c5\u5831: \u5404\u884c\u304c\u5165\u529b\u3054\u3068\u306e\u8a08\u4e0a\u65e5\u4ed8\u3001\u5165\u529b\u65e5\u3001\u6458\u8981\u306a\u3069\u306e\u89b3\u6e2c\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u660e\u7d30\u884c\u306e\u60c5\u5831: \u5404\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u91d1\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u9069\u7528\u306a\u3069\u306e\u660e\u7d30\u884c\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u88dc\u52a9\u79d1\u76ee\u3054\u3068\u306e\u8a73\u7d30\u60c5\u5831: \u52d8\u5b9a\u79d1\u76ee\u306b\u5b9a\u7fa9\u3057\u305f\u88dc\u52a9\u79d1\u76ee\u3054\u3068\u306e\u9810\u91d1\u53e3\u5ea7\u3001\u53d6\u5f15\u5148\u3001\u539f\u4fa1\u90e8\u9580\u306a\u3069\u306e\u8a73\u7d30\u60c5\u5831\u304c\u3001\u540c\u3058\u88dc\u52a9\u79d1\u76ee\u756a\u53f7\u3001\u88dc\u52a9\u79d1\u76ee\u540d\u306e\u6b04\u3092\u4f7f\u3063\u3066\u884c\u306e\u89b3\u6e2c\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u968e\u5c64\u7684\u306a\u8a18\u9332: \u3053\u308c\u3089\u306e\u968e\u5c64\u306f\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u8a18\u9332\u3067\u304d\u3001\u30c7\u30fc\u30bf\u306e\u6574\u7406\u3068\u5206\u6790\u306b\u5927\u304d\u306a\u5229\u4fbf\u6027\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4ed5\u8a33\u60c5\u5831\u691c\u7d22\u5c02\u7528\u30d6\u30e9\u30a6\u30b6<br \/>\n<a href=\"https:\/\/www.sambuichi.jp\/core-japan\/journal_entry\/\" class=\"bare\">https:\/\/www.sambuichi.jp\/core-japan\/journal_entry\/<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_xbrl_csv\u63a1\u7528\u306e\u5229\u70b9\">8. xBRL-CSV\u63a1\u7528\u306e\u5229\u70b9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u3067\u306f\u3001\u6a19\u6e96CSV\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066xBRL-CSV\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306eXML\u3084JSON\u306a\u3069\u3067\u898b\u3089\u308c\u308b\u968e\u5c64\u69cb\u9020\u3092\u6301\u3064\u30c7\u30fc\u30bf\u3092\u3001\u4e00\u3064\u306eCSV\u30d5\u30a1\u30a4\u30eb\u3067\u52b9\u679c\u7684\u306b\u8868\u73fe\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_join\u51e6\u7406\u306e\u524a\u6e1b\">8.1. JOIN\u51e6\u7406\u306e\u524a\u6e1b<\/h3>\n<div class=\"paragraph\">\n<p>\u4e00\u822c\u7684\u306a\u30ea\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff08RDB\uff09\u3067\u306f\u3001\u8907\u6570\u306e\u30c6\u30fc\u30d6\u30eb\u9593\u3067\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u3092\u7d50\u5408\u3059\u308b\u305f\u3081\u306bJOIN\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001xBRL-CSV\u306e\u63a1\u7528\u306b\u3088\u308a\u3001\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u3092\u968e\u5c64\u7684\u306b\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u5185\u3067\u7ba1\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u7169\u96d1\u306aJOIN\u51e6\u7406\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7dad\u6301\u7ba1\u7406\u304c\u4e0d\u8981\">8.2. \u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7dad\u6301\u7ba1\u7406\u304c\u4e0d\u8981<\/h3>\n<div class=\"paragraph\">\n<p>\u30ea\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7dad\u6301\u7ba1\u7406\u306f\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u306a\u3069\u591a\u304f\u306e\u4f5c\u696d\u304c\u4f34\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001xBRL-CSV\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u8907\u96d1\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u7ba1\u7406\u4f5c\u696d\u304c\u4e0d\u8981\u3068\u306a\u308a\u3001\u7ba1\u7406\u306e\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30d7\u30ed\u30b0\u30e9\u30e0\u51e6\u7406\u306e\u5358\u7d14\u5316\u3068\u9ad8\u901f\u5316\">8.3. \u30d7\u30ed\u30b0\u30e9\u30e0\u51e6\u7406\u306e\u5358\u7d14\u5316\u3068\u9ad8\u901f\u5316<\/h3>\n<div class=\"paragraph\">\n<p>xBRL-CSV\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u51e6\u7406\u304c\u5358\u7d14\u5316\u3055\u308c\u3001\u9ad8\u901f\u5316\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u304c\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u5185\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u306e\u8aad\u307f\u8fbc\u307f\u3084\u66f8\u304d\u8fbc\u307f\u304c\u52b9\u7387\u7684\u306b\u884c\u308f\u308c\u3001\u5168\u4f53\u306e\u30c7\u30fc\u30bf\u51e6\u7406\u306e\u901f\u5ea6\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081_2\">8.4. \u307e\u3068\u3081<\/h3>\n<div class=\"paragraph\">\n<p>UADC\u306b\u304a\u3051\u308bxBRL-CSV\u306e\u63a1\u7528\u306f\u3001\u30c7\u30fc\u30bf\u51e6\u7406\u306e\u52b9\u7387\u5316\u306b\u5927\u304d\u304f\u5bc4\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001XML\u3084JSON\u306e\u3088\u3046\u306a\u968e\u5c64\u69cb\u9020\u3092\u6301\u3064\u30c7\u30fc\u30bf\u3092\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u3067\u8868\u73fe\u3067\u304d\u3001\u7169\u96d1\u306aJOIN\u51e6\u7406\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u62e1\u5f35\u306b\u3088\u308a\u3001xBRL-CSV\u306fWickham\u306eTidy Data\u306e\u57fa\u672c\u7684\u306a\u539f\u5247\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u3088\u308a\u8907\u96d1\u3067\u968e\u5c64\u7684\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u6271\u3046\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u3084\u4f1a\u8a08\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3001\u89e3\u91c8\u3001\u5831\u544a\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u7d44\u7e54\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30ea\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7ba1\u7406\u8ca0\u62c5\u306e\u8efd\u6e1b\u3001\u30c7\u30fc\u30bf\u51e6\u7406\u306e\u5358\u7d14\u5316\u3068\u9ad8\u901f\u5316\u304c\u5b9f\u73fe\u3055\u308c\u3001\u4f01\u696d\u306e\u30c7\u30fc\u30bf\u7ba1\u7406\u3068\u5206\u6790\u304c\u3088\u308a\u52b9\u7387\u7684\u304b\u3064\u8fc5\u901f\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u30d9\u30f3\u30c0\u4f9d\u5b58\u304b\u3089\u306e\u89e3\u653e\">9. \u30d9\u30f3\u30c0\u4f9d\u5b58\u304b\u3089\u306e\u89e3\u653e<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u306e\u91cd\u8981\u306a\u7279\u9577\u306e\u4e00\u3064\u306f\u3001\u30e6\u30fc\u30b6\u30fc\u3092\u7279\u5b9a\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d9\u30f3\u30c0\u3084\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u5236\u7d04\u304b\u3089\u89e3\u653e\u3059\u308b\u80fd\u529b\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u3068\u5909\u63db\u306b\u304a\u3044\u3066\u3088\u308a\u67d4\u8edf\u6027\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f01\u696d\u304c\u7279\u5b9a\u306eERP\uff08Enterprise Resource Planning\uff09\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u72ec\u81ea\u306e\u30c7\u30fc\u30bf\u5f62\u5f0f\u3092\u6301\u3061\u3001\u4ed6\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u306e\u4e92\u63db\u6027\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3067\u306f\u3001\u30c7\u30fc\u30bf\u3092\u4ed6\u306e\u5f62\u5f0f\u306b\u5909\u63db\u3059\u308b\u969b\u306b\u3001\u7279\u5b9a\u306e\u30d9\u30f3\u30c0\u306e\u30c4\u30fc\u30eb\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u4f9d\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u3084\u30c7\u30fc\u30bf\u5909\u63db\u306e\u52b9\u7387\u4f4e\u4e0b\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\nUADC\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u4f01\u696d\u306fERP\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u51fa\u529b\u3055\u308c\u308b\u30c7\u30fc\u30bf\u3092\u3001\u72ec\u81ea\u306e\u5f62\u5f0f\u304b\u3089\u6a19\u6e96\u5f62\u5f0fCSV\u3092\u4ef2\u4ecb\u3068\u3057\u3066\u7528\u9014\u5225\u306eCSV\u3001XML\u3001\u307e\u305f\u306fJSON\u5f62\u5f0f\u306b\u5bb9\u6613\u306b\u5909\u63db\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u4ed6\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u306e\u30c7\u30fc\u30bf\u306e\u7d71\u5408\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u30d9\u30f3\u30c0\u56fa\u6709\u306e\u30c4\u30fc\u30eb\u306b\u4f9d\u5b58\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u30c7\u30fc\u30bf\u5206\u6790\u3084\u5831\u544a\u66f8\u4f5c\u6210\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u52b9\u679c\">9.1. \u52b9\u679c<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30b3\u30b9\u30c8\u524a\u6e1b: \u7279\u5b9a\u306e\u30d9\u30f3\u30c0\u306e\u30c4\u30fc\u30eb\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u4f9d\u5b58\u3057\u306a\u3044\u305f\u3081\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u3084\u30b5\u30dd\u30fc\u30c8\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u52b9\u7387\u306e\u5411\u4e0a: \u7570\u306a\u308b\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u306e\u30c7\u30fc\u30bf\u306e\u5909\u63db\u3068\u7d71\u5408\u304c\u8fc5\u901f\u304b\u3064\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u67d4\u8edf\u6027\u306e\u5f37\u5316: \u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u63a1\u7528\u3059\u308b\u969b\u306e\u969c\u58c1\u304c\u4f4e\u6e1b\u3055\u308c\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u62e1\u5927\u3084\u5909\u5316\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081_3\">9.2. \u307e\u3068\u3081<\/h3>\n<div class=\"paragraph\">\n<p>UADC\u306b\u3088\u308b\u30d9\u30f3\u30c0\u4f9d\u5b58\u304b\u3089\u306e\u89e3\u653e\u306f\u3001\u4f01\u696d\u304c\u76e3\u67fb\u30c7\u30fc\u30bf\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3057\u3001\u3055\u307e\u3056\u307e\u306a\u30d3\u30b8\u30cd\u30b9\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u30c4\u30fc\u30eb\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u6210\u9577\u3068\u9769\u65b0\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c\">10. \u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UADC\u306f\u3001\u30ec\u30ac\u30b7\u30fc\u30b7\u30b9\u30c6\u30e0\u3001\u3064\u307e\u308a\u53e4\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30c7\u30fc\u30bf\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u5bb9\u6613\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u73fe\u4ee3\u306e\u30b7\u30b9\u30c6\u30e0\u3068\u9023\u643a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f01\u696d\u304c\u53e4\u3044\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u73fe\u5728\u306e\u30c7\u30fc\u30bf\u6a19\u6e96\u3084\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u4e92\u63db\u6027\u304c\u306a\u3044\u305f\u3081\u3001\u904e\u53bb\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u65e7\u5f0f\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u7dad\u6301\u3057\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u306f\u30b3\u30b9\u30c8\u3068\u52b4\u529b\u306e\u4e21\u9762\u3067\u4f01\u696d\u306b\u8ca0\u62c5\u3092\u304b\u3051\u307e\u3059\u3002<br \/>\nUADC\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u4f01\u696d\u306f\u3001\u53e4\u3044\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u51fa\u529b\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u3001\u73fe\u4ee3\u306e\u30c7\u30fc\u30bf\u5f62\u5f0f\u306b\u5909\u63db\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u65e7\u5f0f\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u306a\u304f\u3066\u3082\u53e4\u3044\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u7684\u306aCSV\u3084XML\u5f62\u5f0f\u306b\u5909\u63db\u3057\u3066\u73fe\u5728\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3084\u5206\u6790\u30c4\u30fc\u30eb\u3068\u9023\u643a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u52b9\u679c_2\">10.1. \u52b9\u679c<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30c7\u30fc\u30bf\u30a2\u30af\u30bb\u30b9\u306e\u6539\u5584: \u904e\u53bb\u306e\u30c7\u30fc\u30bf\u304c\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u5bb9\u6613\u306b\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u30c7\u30fc\u30bf\u306e\u6709\u7528\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u30b3\u30b9\u30c8\u524a\u6e1b: \u53e4\u3044\u30b7\u30b9\u30c6\u30e0\u306e\u7dad\u6301\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3001\u52b9\u7387\u7684\u306a\u30c7\u30fc\u30bf\u7ba1\u7406\u306b\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5f37\u5316: \u30c7\u30fc\u30bf\u306e\u4e92\u63db\u6027\u304c\u5411\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u640d\u5931\u3084\u30a2\u30af\u30bb\u30b9\u554f\u984c\u306e\u30ea\u30b9\u30af\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081_4\">10.2. \u307e\u3068\u3081<\/h3>\n<div class=\"paragraph\">\n<p>UADC\u306b\u3088\u308b\u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c\u89e3\u6c7a\u306f\u3001\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u3001\u4f01\u696d\u306e\u30c7\u30fc\u30bf\u7ba1\u7406\u306e\u52b9\u7387\u5316\u3068\u30ea\u30b9\u30af\u8efd\u6e1b\u306b\u5927\u304d\u304f\u8ca2\u732e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\">11. \u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668\u3092\u7528\u3044\u308b\u3068\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306a\u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u304c\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5f62\u614b\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u500b\u3005\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u7d71\u5408\uff08\u5185\u90e8\u76e3\u67fb\u306e\u8996\u70b9\uff09\u3084\u53d6\u5f15\u5148\u3068\u306e\u60c5\u5831\u4ea4\u63db\u306e\u4e00\u5143\u5316\u3092\u59cb\u3081\u3001\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u304c\u9867\u554f\u5148\u7d44\u7e54\u306e\u57fa\u790e\u30c7\u30fc\u30bf\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u628a\u63e1\uff08\u5916\u90e8\u76e3\u67fb\u306e\u8996\u70b9\uff09\u306b\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<div class=\"title\">\u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9<\/div>\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/11\/2311Picture4.png\" alt=\"2311Picture4\"><\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>Nobuyuki SAMBUICHI<br \/>\n<a href=\"https:\/\/www.iso.org\/committee\/5648297.html\">ISO\/TC295 Audit data services<\/a>\/SG1 Semantic model Convener<\/p>\n<\/div>\n<\/div>\n<hr>\n<div class=\"footnote\" id=\"_footnotedef_1\">\n<a href=\"#_footnoteref_1\">1<\/a>. AICPA Audit data Standard <a href=\"https:\/\/us.aicpa.org\/interestareas\/frc\/assuranceadvisoryservices\/auditdatastandards\" class=\"bare\">https:\/\/us.aicpa.org\/interestareas\/frc\/assuranceadvisoryservices\/auditdatastandards<\/a>\n<\/div>\n<div class=\"footnote\" id=\"_footnotedef_2\">\n<a href=\"#_footnoteref_2\">2<\/a>. ISO\/TC 295 Audit data services <a href=\"https:\/\/www.iso.org\/committee\/5648297.html\" class=\"bare\">https:\/\/www.iso.org\/committee\/5648297.html<\/a>\n<\/div>\n<div class=\"footnote\" id=\"_footnotedef_3\">\n<a href=\"#_footnoteref_3\">3<\/a>. ISO 21378:2019 Audit data collection <a href=\"https:\/\/www.iso.org\/standard\/70823.html\" class=\"bare\">https:\/\/www.iso.org\/standard\/70823.html<\/a> <a href=\"https:\/\/webdesk.jsa.or.jp\/books\/W11M0090\/index\/?bunsyo_id=ISO+21378%3A2019\" class=\"bare\">https:\/\/webdesk.jsa.or.jp\/books\/W11M0090\/index\/?bunsyo_id=ISO+21378%3A2019<\/a> (\u65e5\u672c\u898f\u683c\u5354\u4f1a)\n<\/div>\n<div class=\"footnote\" id=\"_footnotedef_4\">\n<a href=\"#_footnoteref_4\">4<\/a>. Semantic data model for audit data services <a href=\"https:\/\/www.iso.org\/standard\/86895.html\" class=\"bare\">https:\/\/www.iso.org\/standard\/86895.html<\/a>\n<\/div>\n<div class=\"footnote\" id=\"_footnotedef_5\">\n<a href=\"#_footnoteref_5\">5<\/a>. \u4f8b\u3048\u3070\u3001\u4ed5\u8a33\u5165\u529b\u3068\u3044\u3046\u89b3\u6e2c\u5358\u4f4d\u306b\u306f\u3001\u5165\u529b\u3054\u3068\u306e\u60c5\u5831\u3068\u660e\u7d30\u884c\u306e\u60c5\u5831\u306a\u3069\u8907\u6570\u306e\u968e\u5c64\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u6b63\u898f\u5316\u3057\u3066\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u89b3\u6e2c\u5358\u4f4d\u3068\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u6574\u9813\u30c7\u30fc\u30bf(Tidy Data)\u306f\u8981\u8acb\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u95a2\u4fc2\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u8868\u3092\u5b9a\u7fa9\u3057\u306a\u304f\u3066\u3082\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u3067\u4ed5\u8a33\u5165\u529b\u304c\u5b9a\u7fa9\u3067\u304d\u307e\u3059\u3002\n<\/div>\n<\/div>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u767a\u8868\u30ce\u30fc\u30c8\u306f\u3001<br \/>\n<a href=\"https:\/\/www.sambuichi.jp\/wu_wei\/index.html?note=\/2023\/11\/dfda6aee-7c62-4e7a-88fc-055c8e2283fc\" class=\"bare\">https:\/\/www.sambuichi.jp\/wu_wei\/index.html?note=\/2023\/11\/dfda6aee-7c62-4e7a-88fc-055c8e2283fc<\/a><\/p>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2023-11-14 12:28:15 +0900\n<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">\u76ee\u6b21<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u6982\u8981\">1. \u6982\u8981<\/a><\/li>\n<li><a href=\"#_\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u9032\u5c55\">2. \u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u9032\u5c55<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306e\u91cd\u8981\u6027\">2.1. \u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306e\u91cd\u8981\u6027<\/a><\/li>\n<li><a href=\"#_aicpa\u306eaudit_data_standard\">2.2. AICPA\u306eAudit Data Standard<\/a><\/li>\n<li><a href=\"#_\u4e2d\u56fd\u306egbt_24589\">2.3. \u4e2d\u56fd\u306eGB\/T 24589<\/a><\/li>\n<li><a href=\"#_isotc_295_audit_data_services\">2.4. ISO\/TC 295 Audit data services<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_uadc\u306e\u5f79\u5272\">3. UADC\u306e\u5f79\u5272<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_esg\u5831\u544a\u66f8\u306e\u76e3\u67fb\u3078\u306e\u5fdc\u7528\">3.1. ESG\u5831\u544a\u66f8\u306e\u76e3\u67fb\u3078\u306e\u5fdc\u7528<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_uadc\u3068\u76e3\u67fb\u306e\u6539\u5584\">4. UADC\u3068\u76e3\u67fb\u306e\u6539\u5584<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\">4.1. \u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316<\/a><\/li>\n<li><a href=\"#_\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3068\u54c1\u8cea\u306e\u5411\u4e0a\">4.2. \u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3068\u54c1\u8cea\u306e\u5411\u4e0a<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">4.3. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406\">5. \u6c4e\u7528\u30c7\u30fc\u30bf\u5909\u63db\u51e6\u7406<\/a><\/li>\n<li><a href=\"#_\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">6. \u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\">6.1. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/a><\/li>\n<li><a href=\"#_xbrl\u30bf\u30af\u30bd\u30ce\u30df\">6.2. XBRL\u30bf\u30af\u30bd\u30ce\u30df<\/a><\/li>\n<li><a href=\"#_\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u3078\u306e\u5bfe\u5fdc\">6.3. \u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">7. \u610f\u5473\u8ad6\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u305d\u306e\u5f79\u5272\">7.1. \u305d\u306e\u5f79\u5272<\/a><\/li>\n<li><a href=\"#_\u67d4\u8edf\u6027\u3068\u9069\u5fdc\u6027\">7.2. \u67d4\u8edf\u6027\u3068\u9069\u5fdc\u6027<\/a><\/li>\n<li><a href=\"#_\u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\u3078\u306e\u8ca2\u732e\">7.3. \u52b9\u7387\u5316\u3068\u8fc5\u901f\u5316\u3078\u306e\u8ca2\u732e<\/a><\/li>\n<li><a href=\"#_wickham\u306etidy_data\u306e\u6982\u5ff5\">7.4. Wickham\u306eTidy Data\u306e\u6982\u5ff5<\/a><\/li>\n<li><a href=\"#_xbrl_csv\u3068\u968e\u5c64\u578btidy_data\">7.5. xBRL-CSV\u3068\u968e\u5c64\u578bTidy Data<\/a><\/li>\n<li><a href=\"#_\u4ed5\u8a33\u60c5\u5831\u306e\u5834\u5408\">7.6. \u4ed5\u8a33\u60c5\u5831\u306e\u5834\u5408<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_xbrl_csv\u63a1\u7528\u306e\u5229\u70b9\">8. xBRL-CSV\u63a1\u7528\u306e\u5229\u70b9<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_join\u51e6\u7406\u306e\u524a\u6e1b\">8.1. JOIN\u51e6\u7406\u306e\u524a\u6e1b<\/a><\/li>\n<li><a href=\"#_\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7dad\u6301\u7ba1\u7406\u304c\u4e0d\u8981\">8.2. \u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u7dad\u6301\u7ba1\u7406\u304c\u4e0d\u8981<\/a><\/li>\n<li><a href=\"#_\u30d7\u30ed\u30b0\u30e9\u30e0\u51e6\u7406\u306e\u5358\u7d14\u5316\u3068\u9ad8\u901f\u5316\">8.3. \u30d7\u30ed\u30b0\u30e9\u30e0\u51e6\u7406\u306e\u5358\u7d14\u5316\u3068\u9ad8\u901f\u5316<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081_2\">8.4. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u30d9\u30f3\u30c0\u4f9d\u5b58\u304b\u3089\u306e\u89e3\u653e\">9. \u30d9\u30f3\u30c0\u4f9d\u5b58\u304b\u3089\u306e\u89e3\u653e<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u52b9\u679c\">9.1. \u52b9\u679c<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081_3\">9.2. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c\">10. \u9577\u671f\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u554f\u984c<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u52b9\u679c_2\">10.1. \u52b9\u679c<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081_4\">10.2. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\">11. \u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 149 \u6c4e\u7528\u76e3\u67fb\u30c7\u30fc\u30bf\u5909\u63db\u5668\u3000(Universal Audit Data Converter, UADC\uff09 1. \u6982\u8981 \u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306f\u900f\u660e\u3067\u52b9\u7387\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u73fe\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u3053\u306e\u5206\u91ce\u3067\u306fAIC [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11037,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,69,11,68,16,65,30],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11035"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11035"}],"version-history":[{"count":13,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11035\/revisions"}],"predecessor-version":[{"id":11767,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11035\/revisions\/11767"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/11037"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}