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		<title>内田正剛 - 会計をわかりやすく簡単に</title>
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			<title>収益認識会計基準の用語をわかりやすく解説！これだけで理解できる</title>
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			<title>収益認識5つのステップの考え方の基本をわかりやすく簡単に【その１】</title>
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			<title>収益認識5つのステップの考え方の基本をわかりやすく簡単に【その２】</title>
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			<title>契約と別個の履行義務をわかりやすく解説！収益認識会計基準のきほん！</title>
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			<title>取引価格をわかりやすく簡単に解説！収益認識会計基準のきほん</title>
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			<title>取引価格の配分をわかりやすく簡単に解説！収益認識会計基準のきほん</title>
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			<title>顧客に支払われる対価をわかりやすく簡単に！収益認識会計基準のきほん</title>
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			<title>税効果会計をわかりやすく簡単に！基本的な考え方を超初心者向けに解説</title>
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			<title>所得と利益の違いは何？税効果会計の基本をわかりやすく簡単に！</title>
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			<title>所得と利益の違いは4種類！税効果会計の基本をわかりやすく簡単に！</title>
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			<title>別表4や別表5(1)とは？税効果会計の基本をわかりやすく簡単に！</title>
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			<title>会計と法人税法の用語の違い！税効果会計の基本をわかりやすく簡単に！</title>
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			<title>基本的な考え方と会計処理は？企業結合会計をわかりやすく簡単に！</title>
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			<title>連結決算の基本的なしくみは足して引く！連結会計をわかりやすく簡単に！</title>
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			<title>履行義務の充足を簡単に解説した！収益認識会計基準をわかりやすく！</title>
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			<title>契約の5つの条件・要件は？収益認識会計基準をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:26 +0000]]></pubDate>
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			<title>完全に未履行の契約とは何？収益認識会計基準をわかりやすく簡単に！</title>
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			<title>契約の結合とは何かをわかりやすく解説！収益認識会計基準を簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:22 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/deferred-tax-assets/]]></guid>
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			<title>繰延税金資産とは何かを解説した！税効果会計をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:21 +0000]]></pubDate>
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			<title>繰延税金資産と別表5(1)の関係！税効果会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:18 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/tax-accounting-difference-intro/]]></guid>
			<link><![CDATA[https://office.uchida016.net/tax-accounting-difference-intro/]]></link>
			<title>将来減算一時差異とは何か？税効果会計の基本をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:15 +0000]]></pubDate>
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			<title>【5分でわかる】変動対価の収益認識と具体例！見積もれないときの対応も解説</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:13 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/performance-obligations-requirement/]]></guid>
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			<title>別個の履行義務とは何で要件は？収益認識会計基準をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:12 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/separated-performance-obligations-second/]]></guid>
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			<title>財又はサービスが別個のもの？収益認識会計基準をわかりやすく【第2回】</title>
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			<title>インプットとアウトプットと重要な統合サービス？収益認識基準を簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:09 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/how-to-estimate/]]></guid>
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			<title>変動対価の見積もり方はどうする？収益認識会計基準をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:08 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/rebate-and-estimation/]]></guid>
			<link><![CDATA[https://office.uchida016.net/rebate-and-estimation/]]></link>
			<title>リベートや仮単価は変動対価？収益認識会計基準をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:05 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/transaction-price-allocation-base/]]></guid>
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			<title>独立販売価格とは何で注意点は？収益認識会計基準をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:03 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/deferred-tax-asset/]]></guid>
			<link><![CDATA[https://office.uchida016.net/deferred-tax-asset/]]></link>
			<title>繰延税金資産の回収可能性とは？税効果会計をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:18:02 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/difference-nol-and-dta/]]></guid>
			<link><![CDATA[https://office.uchida016.net/difference-nol-and-dta/]]></link>
			<title>繰越欠損金と繰延税金資産の違いは？税効果会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:59 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/allowance-deferred-tax/]]></guid>
			<link><![CDATA[https://office.uchida016.net/allowance-deferred-tax/]]></link>
			<title>評価性引当と繰延税金資産の関係は？税効果会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:58 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/criteria-about-dta/]]></guid>
			<link><![CDATA[https://office.uchida016.net/criteria-about-dta/]]></link>
			<title>繰延税金資産の会社分類を簡単に図解解説！税効果会計をわかりやすく</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:56 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/criteria-about-dta-second/]]></guid>
			<link><![CDATA[https://office.uchida016.net/criteria-about-dta-second/]]></link>
			<title>繰延税金資産の分類3を図解解説！税効果会計をわかりやすく</title>
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			<guid><![CDATA[https://office.uchida016.net/criteria-about-dta-third/]]></guid>
			<link><![CDATA[https://office.uchida016.net/criteria-about-dta-third/]]></link>
			<title>繰延税金資産の会社分類4を図解で解説！税効果会計をわかりやすく</title>
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			<guid><![CDATA[https://office.uchida016.net/criteria-about-dta-fourth/]]></guid>
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			<title>繰延税金資産の会社分類5を簡単に解説！税効果会計をわかりやすく！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:50 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/revenue-recognition-rule-adoption/]]></guid>
			<link><![CDATA[https://office.uchida016.net/revenue-recognition-rule-adoption/]]></link>
			<title>強制適用時期はいつか簡単に教えて！収益認識会計基準をわかりやすく</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:48 +0000]]></pubDate>
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			<link><![CDATA[https://office.uchida016.net/deferred-tax-liability/]]></link>
			<title>繰延税金負債とは何かを簡単に解説！税効果会計をわかりやすく</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:47 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/profit-forecasting-rules/]]></guid>
			<link><![CDATA[https://office.uchida016.net/profit-forecasting-rules/]]></link>
			<title>将来の課税所得の見積もりの注意点を簡単に！税効果会計をわかりやすく</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:45 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/sheduling-deferred-tax-accounting/]]></guid>
			<link><![CDATA[https://office.uchida016.net/sheduling-deferred-tax-accounting/]]></link>
			<title>スケジューリングと税効果の分類の関係は？会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:42 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/scheduling-examples-dta/]]></guid>
			<link><![CDATA[https://office.uchida016.net/scheduling-examples-dta/]]></link>
			<title>スケジューリングの具体例を解説！税効果会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:41 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/unrealized-gain-deferred-tax/]]></guid>
			<link><![CDATA[https://office.uchida016.net/unrealized-gain-deferred-tax/]]></link>
			<title>評価差額の税効果会計の考え方やしくみをわかりやすく簡単に解説</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:40 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/deduction-deferred-tax-asset/]]></guid>
			<link><![CDATA[https://office.uchida016.net/deduction-deferred-tax-asset/]]></link>
			<title>繰延税金資産の取り崩しとは？税効果会計をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:37 +0000]]></pubDate>
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					<item>
			<guid><![CDATA[https://office.uchida016.net/deferred-assets-reform/]]></guid>
			<link><![CDATA[https://office.uchida016.net/deferred-assets-reform/]]></link>
			<title>繰延税金資産の表示の改正内容は？税効果会計をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:34 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/nol-deferred-tax/]]></guid>
			<link><![CDATA[https://office.uchida016.net/nol-deferred-tax/]]></link>
			<title>繰越欠損金の繰延税金資産の回収可能性は？税効果会計をわかりやすく</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:33 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/tax-accounting-entries/]]></guid>
			<link><![CDATA[https://office.uchida016.net/tax-accounting-entries/]]></link>
			<title>税効果会計の仕訳を考え方とともにわかりやすく簡単に解説</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:31 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/deferred-tax-assets-deduction/]]></guid>
			<link><![CDATA[https://office.uchida016.net/deferred-tax-assets-deduction/]]></link>
			<title>繰延税金資産を赤字で取り崩す理由は？税効果会計をわかりやすく簡単に</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:30 +0000]]></pubDate>
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			<guid><![CDATA[https://office.uchida016.net/dta-and-difference/]]></guid>
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			<title>繰延税金資産と一時差異の関係を簡単に！税効果会計をわかりやすく！</title>
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			<link><![CDATA[https://office.uchida016.net/dta-or-dtl/]]></link>
			<title>繰延税金資産と繰延税金負債どっち？税効果会計をわかりやすく簡単に！</title>
			<pubDate><![CDATA[Fri, 10 Apr 2026 12:17:27 +0000]]></pubDate>
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