{"id":74080,"date":"2025-07-31T20:24:20","date_gmt":"2025-07-31T11:24:20","guid":{"rendered":"https:\/\/monolith.law\/tr\/?p=74080"},"modified":"2025-09-26T00:00:35","modified_gmt":"2025-09-25T15:00:35","slug":"accounting-advisor-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan","title":{"rendered":"Japon \u015eirket Hukukunda Muhasebe Dan\u0131\u015fman\u0131: Rollerinin ve Sorumluluklar\u0131n\u0131n Kapsaml\u0131 A\u00e7\u0131klamas\u0131"},"content":{"rendered":"\n<p>Japon \u015firketler hukuku, \u015firketlerin sa\u011fl\u0131kl\u0131 i\u015fleyi\u015fini ve \u015feffafl\u0131\u011f\u0131n\u0131 sa\u011flamak amac\u0131yla \u00e7e\u015fitli kurumlar belirlemi\u015ftir. Bunlar aras\u0131nda &#8220;muhasebe kat\u0131l\u0131mc\u0131s\u0131&#8221;, 2006 y\u0131l\u0131nda (Heisei 18) yap\u0131lan \u015firketler hukuku reformu ile getirilen nispeten yeni fakat son derece \u00f6nemli bir pozisyondur. Muhasebe kat\u0131l\u0131mc\u0131s\u0131, \u015firket y\u00f6neticisi olarak i\u00e7 pozisyonda bulunurken, muhasebe uzman\u0131 olarak d\u0131\u015f perspektife sahip benzersiz bir konuma sahiptir. Ana hedefi, \u00f6zellikle denet\u00e7i kurulu veya muhasebe denet\u00e7isinin kurulmas\u0131 zorunlu olmayan k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firketlerde, mali belgelerin g\u00fcvenilirli\u011fini ve do\u011frulu\u011funu art\u0131rmakt\u0131r. Muhasebe kat\u0131l\u0131mc\u0131s\u0131, y\u00f6netim kurulu ile i\u015fbirli\u011fi yaparak mali belgelerin haz\u0131rlanma s\u00fcrecine do\u011frudan kat\u0131larak, finansal raporlaman\u0131n kalitesini i\u00e7eriden garanti eder. Bu sistem, \u015firketlerin finansal bilgilerinin g\u00fcvenilirli\u011fini art\u0131rarak, finans kurumlar\u0131 ve i\u015f ortaklar\u0131 gibi payda\u015flar\u0131n g\u00fcvenini g\u00fc\u00e7lendirmek i\u00e7in \u00f6nemli bir mekanizmad\u0131r. Bu makalede, Japon \u015firketler hukuku alt\u0131nda muhasebe kat\u0131l\u0131mc\u0131s\u0131n\u0131n hukuki \u00e7er\u00e7evesi, yani anlam\u0131 ve amac\u0131, atanma y\u00f6ntemi ve nitelik gereksinimleri, somut g\u00f6revleri ve yetkileri, ve hukuki y\u00fck\u00fcml\u00fcl\u00fckleri ve sorumluluklar\u0131, yasal d\u00fczenlemelere dayanarak ayr\u0131nt\u0131l\u0131 bir \u015fekilde a\u00e7\u0131klanacakt\u0131r. &nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Japon_Sirket_Hukuku_Altinda_Muhasebe_Katilim_Sisteminin_Anlami_ve_Amaci\" title=\"Japon \u015eirket Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131m Sisteminin Anlam\u0131 ve Amac\u0131\">Japon \u015eirket Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131m Sisteminin Anlam\u0131 ve Amac\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Muhasebe_Denetcisinin_Atanmasi_ve_Nitelikleri\" title=\"Muhasebe Denet\u00e7isinin Atanmas\u0131 ve Nitelikleri\">Muhasebe Denet\u00e7isinin Atanmas\u0131 ve Nitelikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Muhasebe_Denetcisinin_Gorevleri_ve_Yetkileri\" title=\"Muhasebe Denet\u00e7isinin G\u00f6revleri ve Yetkileri\">Muhasebe Denet\u00e7isinin G\u00f6revleri ve Yetkileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Japonya%E2%80%99da_Muhasebe_Denetcisinin_Yukumlulukleri_ve_Sorumluluklari\" title=\"Japonya&#8217;da Muhasebe Denet\u00e7isinin Y\u00fck\u00fcml\u00fcl\u00fckleri ve Sorumluluklar\u0131\">Japonya&#8217;da Muhasebe Denet\u00e7isinin Y\u00fck\u00fcml\u00fcl\u00fckleri ve Sorumluluklar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Japon_Hukuku_Altinda_Muhasebe_Katilimcilarinin_Dikkat_Yukumlulugune_Iliskin_Yargi_Karari\" title=\"Japon Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131mc\u0131lar\u0131n\u0131n Dikkat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne \u0130li\u015fkin Yarg\u0131 Karar\u0131\">Japon Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131mc\u0131lar\u0131n\u0131n Dikkat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne \u0130li\u015fkin Yarg\u0131 Karar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Diger_Kurumlarla_Karsilastirma\" title=\"Di\u011fer Kurumlarla Kar\u015f\u0131la\u015ft\u0131rma\">Di\u011fer Kurumlarla Kar\u015f\u0131la\u015ft\u0131rma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/accounting-advisor-japan\/#Ozet\" title=\"\u00d6zet\">\u00d6zet<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Japon_Sirket_Hukuku_Altinda_Muhasebe_Katilim_Sisteminin_Anlami_ve_Amaci\"><\/span>Japon \u015eirket Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131m Sisteminin Anlam\u0131 ve Amac\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Japon \u015firket hukuku alt\u0131nda muhasebe kat\u0131l\u0131m sistemi, \u015firketlerin finansal raporlamas\u0131n\u0131n g\u00fcvenilirli\u011fini art\u0131rmak i\u00e7in tasarlanm\u0131\u015f yenilik\u00e7i bir mekanizmad\u0131r ve Japonya&#8217;da 2006 (Heisei 18) y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren \u015firket kanunu ile getirilmi\u015ftir. Bu sistemin olu\u015fturulmas\u0131n\u0131n ard\u0131nda \u00f6zellikle k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerde finansal belgelerin do\u011frulu\u011funu sa\u011flama konusunda uzun s\u00fcredir devam eden bir sorun yatmaktad\u0131r. Ge\u00e7mi\u015fte, s\u0131n\u0131rl\u0131 denetim veya basitle\u015ftirilmi\u015f denetim gibi sistemlerin vergi dan\u0131\u015fmanlar\u0131 taraf\u0131ndan uygulanmas\u0131 d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015f, ancak denetim \u00e7er\u00e7evesi ve sorumlular\u0131 hakk\u0131ndaki g\u00f6r\u00fc\u015f ayr\u0131l\u0131klar\u0131 nedeniyle bu sistemler hayata ge\u00e7irilememi\u015ftir.<\/p>\n\n\n\n<p>Muhasebe kat\u0131l\u0131m sistemi, bu tarihi sorunu farkl\u0131 bir yakla\u015f\u0131mla \u00e7\u00f6zm\u00fc\u015ft\u00fcr. Bu, d\u0131\u015far\u0131dan bir &#8220;denetim&#8221; yerine, muhasebe uzmanlar\u0131n\u0131n \u015firketin &#8220;i\u00e7 organ\u0131&#8221; olarak hareket ederek, y\u00f6netim kurulu \u00fcyeleriyle birlikte finansal belgeleri olu\u015fturdu\u011fu tamamen yeni bir kavram\u0131n benimsenmesidir. Bu &#8220;ortak olu\u015fturma&#8221; mekanizmas\u0131, belgelerin tamamlanmas\u0131n\u0131 ard\u0131ndan kontrol etmek yerine, olu\u015fturma a\u015famas\u0131ndan itibaren uzmanlar\u0131n kat\u0131l\u0131m\u0131yla hatalar\u0131 \u00f6nlemeyi ve do\u011frulu\u011fu aktif bir \u015fekilde sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r. Bu \u00f6nleyici yakla\u015f\u0131m, geleneksel d\u0131\u015f denetimden daha verimli ve i\u015fbirlik\u00e7i bir model olarak k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in avantajl\u0131d\u0131r.<\/p>\n\n\n\n<p>Bu sistemi benimseyen \u015firketler, bir\u00e7ok pratik fayda elde edebilirler. En \u00f6nemlisi, finansal belgelere d\u0131\u015far\u0131dan olan g\u00fcvenin b\u00fcy\u00fck \u00f6l\u00e7\u00fcde artmas\u0131d\u0131r. Muhasebe uzmanlar\u0131n\u0131n kat\u0131l\u0131m\u0131yla olu\u015fturulan finansal bilgiler, finans kurulu\u015flar\u0131, ticari partnerler, alacakl\u0131lar gibi payda\u015flara \u015firketin finansal durumunun do\u011fru bir \u015fekilde raporland\u0131\u011f\u0131na dair g\u00fc\u00e7l\u00fc bir mesaj g\u00f6nderir. Ger\u00e7ekten de, Japonya&#8217;daki bir\u00e7ok finans kurulu\u015fu, muhasebe kat\u0131l\u0131m\u0131 olan \u015firketlere kredi \u015fartlar\u0131nda iyile\u015ftirmeler ve \u00f6zel kredi \u00fcr\u00fcnleri sunmaktad\u0131r. Bu, muhasebe kat\u0131l\u0131m\u0131n\u0131n \u015firketin kredi g\u00fcc\u00fcn\u00fc do\u011frudan art\u0131rd\u0131\u011f\u0131n\u0131n bir kan\u0131t\u0131d\u0131r. Ayr\u0131ca, uzmanlarla i\u015fbirli\u011fi yaparak, \u015firket i\u00e7i finansal y\u00f6netim sisteminin g\u00fc\u00e7lendirilmesi ve i\u015fletme disiplininin art\u0131r\u0131lmas\u0131 gibi ikincil etkiler de beklenmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Denetcisinin_Atanmasi_ve_Nitelikleri\"><\/span>Muhasebe Denet\u00e7isinin Atanmas\u0131 ve Nitelikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebe denet\u00e7isinin atanmas\u0131 ve nitelikleri, g\u00f6revlerinin uzmanl\u0131k ve ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 sa\u011flamak amac\u0131yla, Japon \u015firketler hukukunda kat\u0131 d\u00fczenlemelerle belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Muhasebe denet\u00e7isi, di\u011fer y\u00f6neticiler gibi, genel kurulun ola\u011fan karar\u0131yla atan\u0131r. G\u00f6rev s\u00fcresi, esasen atand\u0131ktan sonra iki y\u0131l i\u00e7inde sona eren hesap d\u00f6nemi boyunca, son ola\u011fan genel kurul toplant\u0131s\u0131n\u0131n sonuna kadar olarak belirlenmi\u015ftir; ancak, hisse devrine s\u0131n\u0131rlamalar getiren \u015firketler gibi belirli t\u00fcrdeki \u015firketlerde, t\u00fcz\u00fck ile en fazla on y\u0131la kadar uzat\u0131labilir.<\/p>\n\n\n\n<p>En belirgin \u00f6zellik, nitelik gereksinimleridir. Japon \u015firketler hukukunun 333. maddesinin 1. f\u0131kras\u0131, muhasebe denet\u00e7isi olabilecek ki\u015fileri, muhasebe uzmanlar\u0131 olan yeminli mali m\u00fc\u015favirler, denetim firmalar\u0131, vergi dan\u0131\u015fmanlar\u0131 veya vergi dan\u0131\u015fmanl\u0131\u011f\u0131 firmalar\u0131 ile s\u0131n\u0131rlamaktad\u0131r. Bu, finansal belgelerin haz\u0131rlanmas\u0131 gibi y\u00fcksek d\u00fczeyde uzmanl\u0131k bilgisi gerektiren g\u00f6revleri yerine getirmek i\u00e7in zorunlu bir ko\u015fuldur.<\/p>\n\n\n\n<p>Ayr\u0131ca, muhasebe denet\u00e7isinin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 garanti alt\u0131na almak i\u00e7in, ayn\u0131 madde 333&#8217;\u00fcn 3. f\u0131kras\u0131 kat\u0131 yetersizlik nedenlerini belirlemi\u015ftir. Buna g\u00f6re, a\u015fa\u011f\u0131daki ki\u015filer muhasebe denet\u00e7isi olamazlar:<\/p>\n\n\n\n<ul>\n<li>Bu anonim \u015firketin veya ba\u011fl\u0131 \u015firketlerinin y\u00f6netim kurulu \u00fcyeleri, denet\u00e7ileri, icra direkt\u00f6rleri, m\u00fcd\u00fcrleri veya di\u011fer \u00e7al\u0131\u015fanlar\u0131<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favirlik kanunu veya vergi dan\u0131\u015fmanl\u0131\u011f\u0131 kanunu h\u00fck\u00fcmleri uyar\u0131nca mesleki faaliyetlerinin durdurulmas\u0131na karar verilen ve bu s\u00fcrenin hen\u00fcz dolmam\u0131\u015f olan ki\u015filer<\/li>\n\n\n\n<li>Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 kanunu h\u00fck\u00fcmleri uyar\u0131nca vergi dan\u0131\u015fmanl\u0131\u011f\u0131 faaliyetlerini y\u00fcr\u00fctemeyen ki\u015filer<\/li>\n<\/ul>\n\n\n\n<p>Bu d\u00fczenlemeler, muhasebe denet\u00e7isinin \u015firket y\u00f6netiminden ba\u011f\u0131ms\u0131z bir pozisyonda g\u00f6revlerini yasal olarak yerine getirmesini teminat alt\u0131na al\u0131r. Muhasebe denet\u00e7isi \u015firketin &#8220;y\u00f6neticisi&#8221; olarak i\u00e7sel bir konuma sahip olmas\u0131na ra\u011fmen, nitelik ve ba\u011f\u0131ms\u0131zl\u0131k gereksinimleri d\u0131\u015far\u0131dan bir uzman\u0131n standartlar\u0131na dayanmaktad\u0131r. Bu &#8220;i\u00e7selle\u015ftirilmi\u015f ba\u011f\u0131ms\u0131zl\u0131k&#8221;, muhasebe denet\u00e7isi sisteminin \u00f6z\u00fcn\u00fc olu\u015fturur. Y\u00f6netim kurulu ile yak\u0131n i\u015f birli\u011fi i\u00e7inde g\u00f6revlerini yerine getirirken, bir uzman olarak objektiflik ve \u015f\u00fcphecili\u011fi korumak ve gerekti\u011finde y\u00f6netim kuruluna kar\u015f\u0131 g\u00f6r\u00fc\u015f bildirmek zorundad\u0131r. Bu i\u00e7sel gerilim, muhasebe denet\u00e7isinin rol\u00fcn\u00fcn zorluklar\u0131n\u0131 ve ayn\u0131 zamanda de\u011ferinin kayna\u011f\u0131n\u0131 olu\u015fturur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Denetcisinin_Gorevleri_ve_Yetkileri\"><\/span>Muhasebe Denet\u00e7isinin G\u00f6revleri ve Yetkileri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebe denet\u00e7isinin g\u00f6revleri ve yetkileri, Japonya&#8217;daki \u015firketler hukukunda a\u00e7\u0131k\u00e7a tan\u0131mlanm\u0131\u015ft\u0131r ve bu g\u00f6revlerin merkezinde, finansal belgelerin g\u00fcvenilirli\u011fini sa\u011flama amac\u0131 yatar.<\/p>\n\n\n\n<p>Muhasebe denet\u00e7isinin en \u00f6nemli g\u00f6revi, Japon \u015eirketler Kanunu&#8217;nun (374. madde 1. f\u0131kra) gere\u011fince, y\u00f6netim kurulu \u00fcyeleriyle birlikte \u015firketin finansal belgelerini (bilan\u00e7o, gelir tablosu vb.) ve bunlara ait detayl\u0131 a\u00e7\u0131klamalar\u0131 haz\u0131rlamakt\u0131r. Bu &#8220;ortak haz\u0131rlama&#8221; s\u00fcreci, y\u00f6netim kurulu taraf\u0131ndan olu\u015fturulan belgelerin sadece g\u00f6zden ge\u00e7irilmesi de\u011fil, s\u00fcrecin kendisine bir uzman olarak derinlemesine kat\u0131l\u0131m\u0131 ifade eder. Bu s\u00fcre\u00e7te muhasebe denet\u00e7isi, kendi profesyonel bilgisine dayanarak, muhasebe i\u015flemlerinin uygunlu\u011funu ve ifadelerin do\u011frulu\u011funu sa\u011flama sorumlulu\u011funu \u00fcstlenir. Ayr\u0131ca, muhasebe denet\u00e7isi, g\u00f6revlerini yerine getirme durumunu \u00f6zetleyen &#8220;Muhasebe Denet\u00e7isi Raporu&#8221;nu haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne de sahiptir.<\/p>\n\n\n\n<p>Bu g\u00f6revleri etkin bir \u015fekilde yerine getirebilmek i\u00e7in, muhasebe denet\u00e7isine g\u00fc\u00e7l\u00fc bir bilgi eri\u015fim hakk\u0131 ve ara\u015ft\u0131rma yetkisi verilmi\u015ftir. Japon \u015eirketler Kanunu&#8217;nun (374. madde 2. f\u0131kra) h\u00fck\u00fcmlerine g\u00f6re, muhasebe denet\u00e7isi istedi\u011fi zaman \u015firketin muhasebe defterlerini ve ilgili belgeleri inceleyebilir, kopyalayabilir ve y\u00f6netim kurulu \u00fcyelerinden veya \u00e7al\u0131\u015fanlardan muhasebe ile ilgili rapor talep edebilir. Bu yetkinin kapsam\u0131na genel muhasebe defterleri ve yard\u0131mc\u0131 defterler dahildir, ancak genellikle y\u00f6netim kurulu toplant\u0131 tutanaklar\u0131 bu kapsam\u0131n d\u0131\u015f\u0131nda tutulur.<\/p>\n\n\n\n<p>\u0130laveten, g\u00f6revlerini yerine getirirken gerekli oldu\u011funda, muhasebe denet\u00e7isi, ba\u011fl\u0131 \u015firketlerden muhasebe ile ilgili rapor talep edebilir veya ba\u011fl\u0131 \u015firketlerin i\u015fleyi\u015fi ve mali durumunu inceleyebilir. Ancak, ba\u011fl\u0131 \u015firketler, ticari s\u0131rlar\u0131n korunmas\u0131 gibi &#8220;ge\u00e7erli nedenler&#8221; oldu\u011funda bu incelemeyi reddedebilir (Japon \u015eirketler Kanunu&#8217;nun 374. maddesi 3. ve 4. f\u0131kralar\u0131).<\/p>\n\n\n\n<p>Muhasebe denet\u00e7isi, sadece finansal belgelerin haz\u0131rlay\u0131c\u0131s\u0131 olman\u0131n \u00f6tesinde, \u015firket y\u00f6neti\u015fiminde \u00f6nemli bir denetim i\u015flevi de \u00fcstlenir. Japon \u015eirketler Kanunu&#8217;nun (375. madde) belirtti\u011fi \u00fczere, muhasebe denet\u00e7isi g\u00f6revini yerine getirirken y\u00f6netim kurulu \u00fcyelerinin yolsuzluklar\u0131n\u0131 veya yasalara veya t\u00fcz\u00fc\u011fe ayk\u0131r\u0131 ciddi olaylar\u0131 ke\u015ffetti\u011finde, bunlar\u0131 derhal hissedarlara (denet\u00e7i kurulu olan \u015firketlerde denet\u00e7iler) bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r. Ayr\u0131ca, finansal belgelerin onayland\u0131\u011f\u0131 y\u00f6netim kurulu toplant\u0131s\u0131na kat\u0131lma ve gerekti\u011finde g\u00f6r\u00fc\u015f bildirme zorunlulu\u011fu da vard\u0131r (Japon \u015eirketler Kanunu&#8217;nun 376. maddesi). Bu yetkiler ve y\u00fck\u00fcml\u00fcl\u00fckler, muhasebe denet\u00e7isinin \u015firketin mali sa\u011fl\u0131\u011f\u0131n\u0131 \u00e7ok y\u00f6nl\u00fc olarak desteklemesi i\u00e7in hukuki bir temel olu\u015fturur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Japonya%E2%80%99da_Muhasebe_Denetcisinin_Yukumlulukleri_ve_Sorumluluklari\"><\/span>Japonya&#8217;da Muhasebe Denet\u00e7isinin Y\u00fck\u00fcml\u00fcl\u00fckleri ve Sorumluluklar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebe denet\u00e7isi, \u00f6nemli g\u00f6revleri ve yetkileri nedeniyle a\u011f\u0131r hukuki sorumluluklar ta\u015f\u0131r. Bu sorumluluklar, \u015firkete kar\u015f\u0131 olanlar ve hissedarlar veya alacakl\u0131lar gibi \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara kar\u015f\u0131 olanlar olmak \u00fczere iki ana kategoriye ayr\u0131l\u0131r.<\/p>\n\n\n\n<p>\u00d6ncelikle, \u015firkete kar\u015f\u0131 sorumluluklar kapsam\u0131nda, Japon \u015eirketler Kanunu&#8217;nun (2005) 423. maddesinin 1. f\u0131kras\u0131, muhasebe denet\u00e7isi de dahil olmak \u00fczere y\u00f6neticilerin g\u00f6revlerini ihmal etmeleri (g\u00f6rev ihmal) sonucunda \u015firkete zarar verilmesi durumunda, bu zarar\u0131 tazmin etme sorumlulu\u011funu y\u00fckler. Muhasebe denet\u00e7isi a\u00e7\u0131s\u0131ndan &#8220;g\u00f6rev ihmal&#8221;, \u00f6rne\u011fin, finansal raporlar\u0131n haz\u0131rlanmas\u0131nda ciddi hatalar\u0131 g\u00f6z ard\u0131 etmek, muhasebe standartlar\u0131na uymayan uygunsuz i\u015flemleri kabul etmek veya tespit edilen y\u00f6netim kurulu \u00fcyelerinin usuls\u00fczl\u00fcklerini rapor etmemek gibi durumlar\u0131 i\u00e7erir. Bu sorumluluk, t\u00fcm hissedarlar\u0131n onay\u0131 oldu\u011fu durumlar veya t\u00fcz\u00fc\u011f\u00fcn h\u00fck\u00fcmleri ve hissedarlar kurulunun \u00f6zel kararlar\u0131 gibi belirli ko\u015fullar alt\u0131nda k\u0131smen muaf tutulabilir veya s\u0131n\u0131rlanabilir.<\/p>\n\n\n\n<p>\u0130kinci olarak, \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara kar\u015f\u0131 sorumluluk da son derece \u00f6nemlidir. Japon \u015eirketler Kanunu&#8217;nun 429. maddesinin 1. f\u0131kras\u0131, y\u00f6neticilerin g\u00f6revlerini yerine getirirken k\u00f6t\u00fc niyet veya a\u011f\u0131r ihmal bulunmas\u0131 durumunda, bu nedenle \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara verilen zararlar\u0131 tazmin etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc belirtir. \u00d6rne\u011fin, muhasebe denet\u00e7isinin dahil oldu\u011fu ve sonras\u0131nda \u015firketin iflas\u0131 nedeniyle zarara u\u011frayan bir finans kurulu\u015funun \u015firkete kredi verdi\u011fi makyajl\u0131 bir mali tabloya inanmas\u0131 bu duruma \u00f6rnektir.<\/p>\n\n\n\n<p>Dahas\u0131, ayn\u0131 maddenin 2. f\u0131kras\u0131, muhasebe denet\u00e7isi i\u00e7in \u00f6zellikle sert bir d\u00fczenleme getirir. Bu d\u00fczenlemeye g\u00f6re, muhasebe denet\u00e7isinin haz\u0131rlanmas\u0131na katk\u0131da bulundu\u011fu finansal raporlarda veya muhasebe denet\u00e7isi raporlar\u0131nda \u00f6nemli konularla ilgili yanl\u0131\u015f beyanlar varsa, muhasebe denet\u00e7isi, bu eylemlerinde dikkatsizlik yapmad\u0131\u011f\u0131n\u0131 kendisi kan\u0131tlamad\u0131\u011f\u0131 s\u00fcrece, \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara kar\u015f\u0131 zarar tazminat\u0131 sorumlulu\u011fu ta\u015f\u0131r. Bu, ispat y\u00fck\u00fcn\u00fc muhasebe denet\u00e7isi taraf\u0131na kayd\u0131ran bir d\u00fczenlemedir ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar\u0131n sorumlulu\u011fu daha kolay takip etmelerini sa\u011flar. Bu, muhasebe denet\u00e7isine \u00e7ok y\u00fcksek bir dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirildi\u011fini g\u00f6sterir.<\/p>\n\n\n\n<p>Bu sivil sorumluluklara ek olarak, finansal raporlar\u0131n muhafaza y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlali veya yanl\u0131\u015f beyan gibi \u015eirketler Kanunu&#8217;nun h\u00fck\u00fcmlerine ayk\u0131r\u0131 davran\u0131\u015flar durumunda, 1 milyon yen&#8217;e kadar idari para cezas\u0131 gibi idari yapt\u0131r\u0131mlar\u0131n uygulanabilece\u011fi de unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Japon_Hukuku_Altinda_Muhasebe_Katilimcilarinin_Dikkat_Yukumlulugune_Iliskin_Yargi_Karari\"><\/span>Japon Hukuku Alt\u0131nda Muhasebe Kat\u0131l\u0131mc\u0131lar\u0131n\u0131n Dikkat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne \u0130li\u015fkin Yarg\u0131 Karar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebe kat\u0131l\u0131mc\u0131lar\u0131n\u0131n \u00fcstlenmesi gereken dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn seviyesini anlamak i\u00e7in, son derece \u00f6nemli bir yarg\u0131 karar\u0131 bulunmaktad\u0131r. Bu, Japonya&#8217;n\u0131n en y\u00fcksek mahkemesi olan Yarg\u0131tay&#8217;\u0131n 2021 y\u0131l\u0131 19 Temmuz (Reiwa 3) tarihinde verdi\u011fi karard\u0131r <sup><\/sup>. Bu emsal karar, do\u011frudan muhasebe kat\u0131l\u0131mc\u0131lar\u0131n\u0131 de\u011fil, &#8220;muhasebeyle ilgili i\u015flemleri s\u0131n\u0131rlayan \u015firket t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri bulunan bir \u015firketin denet\u00e7isi&#8221; (muhasebe s\u0131n\u0131rl\u0131 denet\u00e7isi) \u00fczerinde yo\u011funla\u015fm\u0131\u015f olsa da, hukuki mant\u0131\u011f\u0131 muhasebe kat\u0131l\u0131mc\u0131lar\u0131n\u0131n g\u00f6revleriyle derinden ilintilidir. &nbsp;<\/p>\n\n\n\n<p>Bu davada, \u015firketin muhasebe departman\u0131ndaki bir \u00e7al\u0131\u015fan\u0131n uzun s\u00fcreli zimmetine ge\u00e7irme eylemleri, muhasebe s\u0131n\u0131rl\u0131 denet\u00e7i taraf\u0131ndan fark edilememi\u015f olmas\u0131 sorun te\u015fkil etmi\u015ftir. \u00c7al\u0131\u015fan, banka bakiye belgelerini sahtelemi\u015f ve denet\u00e7i bunu fark etmeyerek, hesap dok\u00fcmanlar\u0131n\u0131 uygun buldu\u011funu belirten bir denetim raporu haz\u0131rlam\u0131\u015ft\u0131r <sup><\/sup>. Alt mahkeme olan Y\u00fcksek Mahkeme, &#8220;muhasebe defterlerinin g\u00fcvenilirli\u011finin kolayl\u0131kla sorgulanabilir oldu\u011fu gibi \u00f6zel durumlar olmad\u0131k\u00e7a, \u015firketin haz\u0131rlad\u0131\u011f\u0131 muhasebe defterlerinin kay\u0131tlar\u0131na g\u00fcvenerek denetim yapman\u0131n yeterli oldu\u011fu&#8221; y\u00f6n\u00fcnde bir karar vererek, denet\u00e7inin sorumlulu\u011funu reddetmi\u015ftir <sup><\/sup>. &nbsp;<\/p>\n\n\n\n<p>Fakat Yarg\u0131tay bu karar\u0131 bozmu\u015ftur. Yarg\u0131tay, muhasebe denet\u00e7isi bulunmayan \u015firketlerde, muhasebeyle ilgili denetimi \u00fcstlenen y\u00f6neticilerin, &#8220;muhasebe defterlerinin i\u00e7eri\u011finin do\u011fru oldu\u011funu varsayarak hesap dok\u00fcmanlar\u0131n\u0131n denetimini yapman\u0131n do\u011fru olmad\u0131\u011f\u0131n\u0131&#8221; belirtmi\u015ftir <sup><\/sup>. Ayr\u0131ca, hesap dok\u00fcmanlar\u0131n\u0131n \u015firketin mali durumunu do\u011fru bir \u015fekilde yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131 do\u011frulamak i\u00e7in, muhasebe defterlerinin olu\u015fturulma durumuna ili\u015fkin rapor talep etmek veya bunun temelini olu\u015fturan belgeleri incelemek gerekti\u011fini vurgulam\u0131\u015ft\u0131r <sup><\/sup>. &nbsp;<\/p>\n\n\n\n<p>Bu Yarg\u0131tay karar\u0131n\u0131n muhasebe kat\u0131l\u0131mc\u0131lar\u0131na etkisi \u00f6l\u00e7\u00fclemeyecek kadar b\u00fcy\u00fckt\u00fcr. Muhasebe s\u0131n\u0131rl\u0131 denet\u00e7iler bile muhasebe defterlerine ko\u015fulsuz g\u00fcvenemezken, hesap dok\u00fcmanlar\u0131n\u0131 sadece g\u00f6zden ge\u00e7irmek yerine, y\u00f6netim kurulu ile &#8220;ortakla\u015fa olu\u015fturdu\u011fu&#8221; daha aktif ve esasl\u0131 bir rol \u00fcstlenen muhasebe kat\u0131l\u0131mc\u0131lar\u0131na, en az\u0131ndan ayn\u0131 seviyede veya daha y\u00fcksek bir dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u00fcklenmesi mant\u0131kl\u0131d\u0131r. Bu emsal karar, muhasebe kat\u0131l\u0131mc\u0131lar\u0131n\u0131n y\u00f6netim taraf\u0131ndan sunulan bilgileri sorgusuz kabul etmek yerine, bir uzman olarak mesleki \u015f\u00fcphecili\u011fini koruyarak, bu bilgilerin temelini olu\u015fturan belgelerin ge\u00e7erlili\u011fini aktif bir \u015fekilde denetleme sorumlulu\u011fu oldu\u011funu a\u00e7\u0131k\u00e7a g\u00f6stermektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diger_Kurumlarla_Karsilastirma\"><\/span>Di\u011fer Kurumlarla Kar\u015f\u0131la\u015ft\u0131rma<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Japonya&#8217;daki \u015firketler hukukunda, muhasebe kat\u0131l\u0131mc\u0131s\u0131n\u0131n yan\u0131 s\u0131ra \u015firketin finansal ve y\u00f6netim denetimini y\u00fcr\u00fcten kurumlar olarak &#8220;denet\u00e7i&#8221; ve &#8220;muhasebe denet\u00e7isi&#8221; de belirlenmi\u015ftir. Bu roller s\u0131kl\u0131kla kar\u0131\u015ft\u0131r\u0131labilir, ancak yetkileri, nitelikleri ve \u015firket i\u00e7indeki konumlar\u0131 temelde farkl\u0131d\u0131r. Muhasebe kat\u0131l\u0131mc\u0131s\u0131n\u0131n \u00f6zg\u00fcnl\u00fc\u011f\u00fcn\u00fc anlamak i\u00e7in, bu kurumlarla kar\u015f\u0131la\u015ft\u0131rma yapmak \u015fartt\u0131r.<\/p>\n\n\n\n<p>Muhasebe kat\u0131l\u0131mc\u0131s\u0131n\u0131n en belirgin \u00f6zelli\u011fi, \u015firketin i\u00e7 organ\u0131 (y\u00f6netici) olarak, y\u00f6netim kurulu ile &#8220;birlikte&#8221; hesap dok\u00fcmanlar\u0131n\u0131 haz\u0131rlamas\u0131d\u0131r. Ama\u00e7, uzmanlar\u0131n haz\u0131rl\u0131k a\u015famas\u0131ndan itibaren s\u00fcrece dahil olmas\u0131yla, finansal bilgilerin do\u011frulu\u011funu aktif bir \u015fekilde olu\u015fturmakt\u0131r.<\/p>\n\n\n\n<p>Buna kar\u015f\u0131l\u0131k, denet\u00e7i de \u015firketin i\u00e7 organ\u0131 (y\u00f6netici) olmakla birlikte, as\u0131l g\u00f6revi hesap dok\u00fcmanlar\u0131n\u0131n haz\u0131rlanmas\u0131 de\u011fil, y\u00f6netim kurulunun i\u015flerinin genelini &#8220;denetlemek&#8221;tir. Denet\u00e7inin denetim kapsam\u0131 t\u00fcz\u00fck ile muhasebeyle ilgili konularla s\u0131n\u0131rl\u0131 olabilir, ancak temel rol\u00fc y\u00f6netimin denetimidir ve haz\u0131rl\u0131k s\u00fcrecine dahil olmaz. Ayr\u0131ca, muhasebe kat\u0131l\u0131mc\u0131s\u0131n\u0131n aksine, denet\u00e7i i\u00e7in genellikle yeminli mali m\u00fc\u015favir veya serbest muhasebeci mali m\u00fc\u015favir gibi uzmanl\u0131k nitelikleri talep edilmez.<\/p>\n\n\n\n<p>\u00d6te yandan, muhasebe denet\u00e7isi tamamen ba\u011f\u0131ms\u0131z bir &#8220;d\u0131\u015f&#8221; uzmand\u0131r. Muhasebe denet\u00e7isi, yeminli mali m\u00fc\u015favir veya denetim firmas\u0131 olmak zorundad\u0131r ve g\u00f6revi, \u015firketin haz\u0131rlad\u0131\u011f\u0131 hesap dok\u00fcmanlar\u0131n\u0131n uygun olup olmad\u0131\u011f\u0131n\u0131 ba\u011f\u0131ms\u0131z bir pozisyondan &#8220;muhasebe denetlemesi&#8221; yapmak ve denetim raporu arac\u0131l\u0131\u011f\u0131yla g\u00f6r\u00fc\u015f bildirmektir. Muhasebe denet\u00e7isinin atanmas\u0131, b\u00fcy\u00fck \u015firketler gibi belirli \u015firketler i\u00e7in zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. Muhasebe kat\u0131l\u0131mc\u0131s\u0131 i\u00e7eriden haz\u0131rl\u0131\u011f\u0131 desteklerken, muhasebe denet\u00e7isi d\u0131\u015far\u0131dan bitmi\u015f \u00fcr\u00fcn\u00fc do\u011frulama konusunda, pozisyon ve i\u015flev a\u00e7\u0131s\u0131ndan net bir ayr\u0131m yap\u0131l\u0131r.<\/p>\n\n\n\n<p>Bu farkl\u0131l\u0131klar\u0131 \u00f6zetlemek gerekirse, a\u015fa\u011f\u0131daki tablo gibi olur:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>\u00d6zellik<\/td><td>Muhasebe Kat\u0131l\u0131mc\u0131s\u0131<\/td><td>Denet\u00e7i<\/td><td>Muhasebe Denet\u00e7isi<\/td><\/tr><\/thead><tbody><tr><td>Konum<\/td><td>\u0130\u00e7 Organ (Y\u00f6netici)<\/td><td>\u0130\u00e7 Organ (Y\u00f6netici)<\/td><td>D\u0131\u015f Organ<\/td><\/tr><tr><td>As\u0131l G\u00f6rev<\/td><td>Y\u00f6netim Kurulu ile Hesap Dok\u00fcmanlar\u0131n\u0131n Ortak Haz\u0131rlanmas\u0131<\/td><td>Y\u00f6netim Kurulunun \u0130\u015flerinin Denetlenmesi<\/td><td>Hesap Dok\u00fcmanlar\u0131n\u0131n Muhasebe Denetimi<\/td><\/tr><tr><td>Nitelik<\/td><td>Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favir<\/td><td>Genellikle Gerekli De\u011fil<\/td><td>Yeminli Mali M\u00fc\u015favir veya Denetim Firmas\u0131<\/td><\/tr><tr><td>Ba\u011f\u0131ms\u0131zl\u0131k<\/td><td>Y\u00f6netimden Ba\u011f\u0131ms\u0131z Uzman<\/td><td>Y\u00f6netimden Ba\u011f\u0131ms\u0131z Denetim Organ\u0131<\/td><td>\u015eirketten Ba\u011f\u0131ms\u0131z D\u0131\u015f \u00dc\u00e7\u00fcnc\u00fc Taraf<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bu \u015fekilde, muhasebe kat\u0131l\u0131mc\u0131s\u0131, i\u00e7 organ olmas\u0131na ra\u011fmen d\u0131\u015f uzmanl\u0131k ta\u015f\u0131yan ve denetim veya sonras\u0131ndaki denetim yerine, \u00f6nceden haz\u0131rl\u0131k s\u00fcrecine dahil olan Japonya \u015firketler hukukundaki benzersiz ve \u00f6nemli bir rol \u00fcstlenmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ozet\"><\/span>\u00d6zet<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bu makalede ayr\u0131nt\u0131l\u0131 olarak anlat\u0131ld\u0131\u011f\u0131 \u00fczere, muhasebe dan\u0131\u015fman\u0131, Japon \u015firketler hukuku (Japan&#8217;s Corporate Law) taraf\u0131ndan belirlenen, \u015firketlerin finansal raporlar\u0131n\u0131n g\u00fcvenilirli\u011fini i\u00e7eriden art\u0131rmak i\u00e7in tasarlanm\u0131\u015f yenilik\u00e7i bir sistemdir. Muhasebe dan\u0131\u015fmanlar\u0131, muhasebe uzmanlar\u0131n\u0131n \u015firket y\u00f6neticisi olarak g\u00f6rev al\u0131p y\u00f6netim kurulu ile birlikte finansal raporlar\u0131 ortakla\u015fa haz\u0131rlamas\u0131 yoluyla, finansal raporlaman\u0131n do\u011frulu\u011funu aktif olarak sa\u011flar. Bu rol, \u015firketin kredi g\u00fcc\u00fcn\u00fc art\u0131rma ve sorunsuz finansman sa\u011flama gibi pratikte b\u00fcy\u00fck faydalar sunar. Ancak, bu \u00f6nemli yetkinin, \u015firket ve \u00fc\u00e7\u00fcnc\u00fc taraflara kar\u015f\u0131 a\u011f\u0131r hukuki sorumluluklar\u0131 da beraberinde getirdi\u011fi unutulmamal\u0131d\u0131r. Son y\u0131llarda Yarg\u0131tay&#8217;\u0131n kararlar\u0131, muhasebe dan\u0131\u015fmanlar\u0131n\u0131n \u00fczerine d\u00fc\u015fen dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn son derece y\u00fcksek oldu\u011funu g\u00f6stermekte ve bu g\u00f6revin yerine getirilmesinde y\u00fcksek d\u00fczeyde uzmanl\u0131k ve mesleki etik gerekti\u011fini vurgulamaktad\u0131r.<\/p>\n\n\n\n<p>Monolith Hukuk B\u00fcrosu, Japonya&#8217;daki (in Japan) \u00e7e\u015fitli m\u00fc\u015fterilere, muhasebe dan\u0131\u015fmanlar\u0131n\u0131n kurulmas\u0131 ve y\u00f6netimi de dahil olmak \u00fczere, kurumsal y\u00f6neti\u015fimle ilgili hukuki hizmetler sunmada geni\u015f bir deneyime sahiptir. B\u00fcromuzda, yabanc\u0131 avukatl\u0131k niteliklerine sahip \u0130ngilizce konu\u015fan uzmanlar bulunmakta ve bu sayede uluslararas\u0131 i\u015fler y\u00fcr\u00fcten \u015firketlerin, Japon \u015firketler hukukunun (Japanese Corporate Law) karma\u015f\u0131k gerekliliklerine uygun hareket etmelerini ve etkili ve uyumlu bir y\u00f6neti\u015fim yap\u0131s\u0131 olu\u015fturmalar\u0131n\u0131 destekleyecek profesyonel destek sa\u011flanabilmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Japon \u015firketler hukuku, \u015firketlerin sa\u011fl\u0131kl\u0131 i\u015fleyi\u015fini ve \u015feffafl\u0131\u011f\u0131n\u0131 sa\u011flamak amac\u0131yla \u00e7e\u015fitli kurumlar belirlemi\u015ftir. Bunlar aras\u0131nda &#8220;muhasebe kat\u0131l\u0131mc\u0131s\u0131&#8221;, 2006 y\u0131l\u0131nda (Heisei 18) y [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":74341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,89],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/74080"}],"collection":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/comments?post=74080"}],"version-history":[{"count":3,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/74080\/revisions"}],"predecessor-version":[{"id":74342,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/74080\/revisions\/74342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media\/74341"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media?parent=74080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/categories?post=74080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/tags?post=74080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}