{"id":24494,"date":"2016-09-30T12:45:51","date_gmt":"2016-09-30T03:45:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24494"},"modified":"2026-01-29T12:51:22","modified_gmt":"2026-01-29T03:51:22","slug":"impairment-loss","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24494\/","title":{"rendered":"\u6e1b\u640d\u640d\u5931\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3001\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6e1b\u640d\u640d\u5931\u3068\u306f\u3001\u4f01\u696d\u304c\u884c\u3063\u305f\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u6295\u8cc7\u984d\u3068\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6bd4\u3079\u305f\u3068\u304d\u3001\u640d\u304c\u51fa\u3066\u3044\u308b\u5834\u5408\u306e\u640d\u5931\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u6295\u8cc7\u306e\u5931\u6557\u306f\u3001\u6295\u8cc7\u5bb6\u306a\u3069\u306e\u5916\u90e8\u95a2\u4fc2\u8005\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306a\u3069\u306b\u305d\u306e\u640d\u5931\u984d\u3092\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u6e1b\u640d\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1916\/?provider=ac_basic&provider_info=cv.24494.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/01\/minibook_accounting_24494.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6e1b\u640d\u640d\u5931 \u304b\u3093\u305f\u3093\u89e3\u8aac\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u6e1b\u640d\u640d\u5931 \u304b\u3093\u305f\u3093\u89e3\u8aac\u307e\u3068\u3081\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n        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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u7279\u5225\u640d\u5931<\/b><\/span>\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u610f\u5473\u3084\u5bfe\u8c61\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e1b\u640d\u640d\u5931\u3068\u306f\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u5207\u308a\u4e0b\u3052\u305f\u3082\u306e<\/h3>\n<p><strong>\u6e1b\u640d\u4f1a\u8a08\u3068\u306f\u3001\u8cc7\u7523\u3078\u6295\u8cc7\u3092\u3057\u305f\u969b\u306b\u3001\u305d\u306e\u8cc7\u7523\u306b\u3088\u308b\u53ce\u76ca\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3078\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u4f1a\u8a08\u51e6\u7406<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002\u6e1b\u640d\u51e6\u7406\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u4e3b\u306b\u56fa\u5b9a\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3001\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u969b\u306b\u3001<strong>\u305d\u306e\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u4fa1\u5024\u306e\u4e0b\u843d\u5206\u3092\u53cd\u6620\u3055\u305b\u308b\u51e6\u7406<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u8cc7\u7523\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u306e\u3068\u540c\u6642\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3082\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6e1b\u640d\u4f1a\u8a08\u306f\u3001\u4e0a\u5834\u4f01\u696d\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u4e0a\u306e\u5927\u4f1a\u793e\u3067\u306f\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001<strong>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093<\/strong>\u3002\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u306a\u3069\u3068\u3044\u3063\u305f\u30d7\u30ed\u30bb\u30b9\u3054\u3068\u306b\u9ad8\u5ea6\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f1a\u793e\u306b\u6bd4\u3079\u3066\u4eba\u7684\u8cc7\u6e90\u304c\u4e4f\u3057\u3044\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u6e1b\u640d\u4f1a\u8a08\u3092\u53b3\u5bc6\u306b\u884c\u3046\u3053\u3068\u306f\u96e3\u3057\u3044\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u7fa9\u52d9\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5bfe\u8c61\u3068\u306a\u308b\u56fa\u5b9a\u8cc7\u7523\u306f3\u3064\u3002\u305f\u3060\u3057\u4f8b\u5916\u306b\u6ce8\u610f<\/h3>\n<p>\u6e1b\u640d\u4f1a\u8a08\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u5be9\u8b70\u4f1a\u306e\u300c<strong>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a><\/strong>\u300d\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u533a\u5206\u306b\u8a08\u4e0a\u3055\u308c\u308b<strong>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"130\" title=\"\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u300d\u300c\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306e3\u3064\u304c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61<\/strong>\u3068\u306a\u308b\u8cc7\u7523\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6e1b\u640d\u306e\u898f\u5b9a\u304c\u3042\u308b\u6b21\u306e\u8cc7\u7523\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u5404\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6295\u8cc7<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u306a\u3069\u300c\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u898f\u5b9a\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1058\/\" data-internallinksmanager029f6b8e52c=\"332\" title=\"\u91d1\u878d\u8cc7\u7523\">\u91d1\u878d\u8cc7\u7523<\/a><\/li>\n<li>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"213\" title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u3082\u3068\u3065\u3044\u3066\u8a08\u4e0a\u3055\u308c\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45072\/\" data-internallinksmanager029f6b8e52c=\"97\" title=\"\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a><\/li>\n<li>\u300c\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u3082\u3068\u3065\u3044\u3066\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u305f\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2<\/li>\n<li>\u300c\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u3082\u3068\u3065\u3044\u3066\u8a08\u4e0a\u3055\u308c\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/1084\/\" data-internallinksmanager029f6b8e52c=\"132\" title=\"\u524d\u6255\u5e74\u91d1\u8cbb\u7528\">\u524d\u6255\u5e74\u91d1\u8cbb\u7528<\/a><\/li>\n<\/ul>\n<p>\u3053\u306e\u307b\u304b\u3001\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u640d\u76ca\u306b\u95a2\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47232\/\" data-internallinksmanager029f6b8e52c=\"282\" title=\"\u7d4c\u904e\u52d8\u5b9a\">\u7d4c\u904e\u52d8\u5b9a<\/a>\u79d1\u76ee\uff08\u9577\u671f\u524d\u6255\u5229\u606f\u306a\u3069\uff09\u3082\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u306b\u306f\u9ad8\u5ea6\u306a\u5224\u65ad\u304c\u5fc5\u8981<\/h2>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u5b9a\u3081\u3089\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3063\u3066\u672c\u5f53\u306b\u6e1b\u640d\u3059\u308b\u3079\u304d\u304b\u3092\u5224\u5b9a\u3057\u3001\u6e1b\u640d\u3059\u308b\u3079\u304d\u3068\u5224\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u6e1b\u640d\u3059\u308b\u91d1\u984d\u3092\u898b\u7a4d\u3082\u308a<\/strong>\u307e\u3059\u3002<br \/>\n\u53ce\u76ca\u6027\u304c\u4f4e\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u305d\u306e\u8cc7\u7523\u3092\u76f4\u3061\u306b\u6e1b\u640d\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u70b9\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u6e1b\u640d\u4f1a\u8a08\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u6b21\u306e4\u3064\u304b\u3089\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0<\/strong><\/li>\n<li><strong>\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1<\/strong><\/li>\n<li><strong>\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a<\/strong><\/li>\n<li><strong>\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a<\/strong><\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u9ad8\u5ea6\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5bfe\u5fdc\u7b56\u3068\u3057\u3066\u306f\u3001\u793e\u5185\u3067\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u30de\u30cb\u30e5\u30a2\u30eb\u5316\u3059\u308b\u307b\u304b\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u304b\u3089\u6e1b\u640d\u4f1a\u8a08\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u8cc7\u7523\u304c\u6295\u8cc7\u984d\u306b\u898b\u5408\u3063\u305f\u91d1\u984d\u3092\u56de\u53ce\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u5224\u5b9a<\/b><\/span>\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5de5\u5834\u3001\u652f\u5e97\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u7d99\u7d9a\u7684\u306b\u640d\u76ca\u3092\u628a\u63e1\u3067\u304d\u308b\u5358\u4f4d\u3054\u3068\u306b\u8cc7\u7523\u3092\u30b0\u30eb\u30fc\u30d7\u5316\u3057\u307e\u3059\u3002<br \/>\n\u6e1b\u640d\u640d\u5931\u3068\u306f\u3001\u6295\u8cc7\u984d\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u90e8\u5206\u306e\u3053\u3068\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8cfc\u5165\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u3072\u3068\u3064\u3060\u3051\u3067\u3072\u3068\u3064\u306e\u4e8b\u696d\u3084\u5e97\u8217\u306a\u3069\u306e\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e1b\u640d\u306e\u51fa\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u3092\u542b\u3081\u305f\u30e9\u30a4\u30f3\u5168\u4f53\u304c\u3072\u3068\u3064\u306b\u306a\u3063\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u751f\u307f\u51fa\u3059\u6700\u5c0f\u306e\u5358\u4f4d\u3067\u3001\u8cc7\u7523\u3092\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u3088\u3063\u3066\u307e\u3068\u3081\u3089\u308c\u305f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u628a\u63e1<\/b><\/span>\u3057\u307e\u3059\u3002\u6e1b\u640d\u306e\u5146\u5019\u3068\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u56fa\u5b9a\u8cc7\u7523\u307e\u305f\u306f\u56fa\u5b9a\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b<strong>\u6e1b\u640d\u304c\u751f\u3058\u3066\u3044\u308b\u53ef\u80fd\u6027<\/strong>\u3092\u793a\u3059\u4e8b\u8c61\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u8c61\u304c\u6e1b\u640d\u306e\u5146\u5019\u3068\u3057\u3066\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cc7\u7523\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u306e\u55b6\u696d\u640d\u76ca\u307e\u305f\u306f\u8cc7\u91d1\u53ce\u652f\u304c\u7d99\u7d9a\u3057\u3066\u8d64\u5b57\u3067\u3042\u308b\u3002<\/li>\n<li>\u55b6\u696d\u640d\u76ca\u3001\u8cc7\u91d1\u53ce\u652f\u307e\u305f\u306f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3059\u308b\u3088\u3046\u306a\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u306e\u5909\u5316\u304c\u3042\u3063\u305f\u3002<\/li>\n<li>\u8cc7\u7523\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u306e\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3002<\/li>\n<li>\u8cc7\u7523\u306e\u5e02\u5834\u4fa1\u683c\u304c\u4e0b\u843d\u3057\u305f\u3002<\/li>\n<\/ul>\n<p><strong>\u6e1b\u640d\u306e\u5146\u5019\u304c\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306f\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<h2>\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a<\/h2>\n<h3>\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5e33\u7c3f\u4fa1\u683c\u3092\u6bd4\u8f03\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u3068\u306f\u3001\u6e1b\u640d\u3092\u5b9f\u65bd\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068<\/b><\/span>\u3067\u3059\u3002<br \/>\n\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001<strong>\u305d\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u7a3c\u304e\u51fa\u3059\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff08\u203b\uff09\u306e\u7dcf\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d<\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u7dcf\u984d\u304c\u5e33\u7c3f\u4fa1\u683c\u3092\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308c\u3070\u3001\u305d\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306f\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u203b\uff09<strong>\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u306f\u3001\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3092\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u8cc7\u91d1\u53ce\u652f\u3068\u3001\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u51e6\u5206\u306b\u3088\u308b\u8cc7\u91d1\u53ce\u652f\u3092\u5408\u308f\u305b\u305f\u91d1\u984d<\/strong>\u3067\u3059\u3002\u5c06\u6765\u306e\u91d1\u5229\u306b\u3042\u305f\u308b\u90e8\u5206\u306f\u5dee\u3057\u5f15\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u306f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u4f7f\u7528\u4fa1\u5024\u3068\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u306e\u4fa1\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052<\/b><\/span>\u307e\u3059\u3002<strong>\u3053\u306e\u5207\u308a\u4e0b\u3052\u305f\u91d1\u984d\u3092\u3001\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u5f53\u671f\u306e\u640d\u5931\u306b\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u305d\u308c\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u6c42\u3081\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e1b\u640d\u640d\u5931\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u6e1b\u640d\u640d\u5931\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u640d\u640d\u5931\u984d\uff1d\u56fa\u5b9a\u8cc7\u7523\u306e\u7c3f\u4fa1\uff0d\u56de\u53ce\u53ef\u80fd\u4fa1\u984d<\/b><\/span><\/p>\n<p>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u3001<strong>\u4f7f\u7528\u4fa1\u5024\u3068\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9<\/strong>\u306e\u4fa1\u984d\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f7f\u7528\u4fa1\u5024<\/li>\n<\/ul>\n<p><strong>\u4f7f\u7528\u4fa1\u5024\u3068\u306f\u3001\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3092\u7d99\u7d9a\u7684\u306b\u4f7f\u7528\u3057\u305f\u5834\u5408\u3068\u4f7f\u7528\u5f8c\u306e\u51e6\u5206\u306b\u3088\u3063\u3066\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6b63\u5473\u58f2\u5374\u4fa1\u984d<\/li>\n<\/ul>\n<p><strong>\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3068\u306f\u3001\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6642\u4fa1\u304b\u3089\u3001\u305d\u306e\u8cc7\u7523\u306a\u3069\u3092\u51e6\u5206\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u898b\u8fbc\u307f\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u4fa1\u5024\u306f\u3001\u5272\u5f15\u7387\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3067\u306f\u3001\u660e\u78ba\u306a\u6642\u4fa1\u304c\u3042\u308b\u5834\u5408\u3084\u306a\u3044\u5834\u5408\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u91d1\u984d\u306e\u7b97\u5b9a\u306b\u306f\u9ad8\u3044\u5c02\u9580\u6027\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3092\u901a\u3058\u3066\u884c\u3063\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u30b7\u30fc\u30c8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8 \u2013 \u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/h2>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u8a55\u4fa1\u3068\u6e1b\u640d\u640d\u5931\u306e\u8a08\u7b97\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u305f\u3081\u306e\u4fbf\u5229\u306a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u306f\u5fc5\u8981\u306a\u9805\u76ee\u304c\u63c3\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5185\u5bb9\u3092\u66f8\u304d\u63db\u3048\u308b\u3060\u3051\u3067\u304b\u3093\u305f\u3093\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305c\u3072\u3053\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3001\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/ipo\/templates\/3207\/?provider=ac_basic&amp;provider_info=cv.24494.part.to_ipotemplates\" target=\"_blank\" rel=\"noopener\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u30b7\u30fc\u30c8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a><\/div>\n<h2>\u6e1b\u640d\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5177\u4f53\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u4ed5\u8a33\u65b9\u6cd5\u3001\u52d8\u5b9a\u79d1\u76ee\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u306b\u306f\u3001<strong>\u76f4\u63a5\u63a7\u9664\u65b9\u5f0f\u3068\u9593\u63a5\u63a7\u9664\u65b9\u5f0f<\/strong>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u76f4\u63a5\u63a7\u9664\u65b9\u5f0f\u3067\u3059\u304c\u3001\u9593\u63a5\u63a7\u9664\u65b9\u5f0f\u3082\u8a31\u5bb9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u76f4\u63a5\u63a7\u9664\u65b9\u5f0f<\/h3>\n\n<table 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