{"id":72775,"date":"2024-06-21T14:19:39","date_gmt":"2024-06-21T05:19:39","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=72775"},"modified":"2026-03-19T16:26:04","modified_gmt":"2026-03-19T07:26:04","slug":"%e7%b7%8f%e8%b3%87%e7%94%a3%e3%81%a8%e3%81%af%ef%bc%9f%e7%a8%ae%e9%a1%9e%e3%82%84%e5%88%86%e6%9e%90%e6%96%b9%e6%b3%95%e3%81%aa%e3%81%a9%e3%82%92%e3%82%8f%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99%e3%81%8f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/72775\/","title":{"rendered":"\u3010\u56f3\u89e3\u3011\u7dcf\u8cc7\u7523\u3068\u306f\uff1f\u6c7a\u7b97\u66f8\u306e\u3069\u3053\u3092\u898b\u308b\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u7d4c\u55b6\u5206\u6790\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45254\/\" data-internallinksmanager029f6b8e52c=\"461\" title=\"\u7dcf\u8cc7\u7523\">\u7dcf\u8cc7\u7523<\/a>\u3068\u306f\uff1f<\/div>\n<p><strong>\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u73fe\u91d1\u30fb\u5efa\u7269\u30fb\u6a29\u5229\u306a\u3069\u300c\u3059\u3079\u3066\u306e\u8cc7\u7523\u300d\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\uff08B\/S\uff09\u5de6\u5074\u306e\u300c\u8cc7\u7523\u306e\u90e8\u300d\u5408\u8a08<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47402\/\" data-internallinksmanager029f6b8e52c=\"440\" title=\"\u6d41\u52d5\u8cc7\u7523\">\u6d41\u52d5\u8cc7\u7523<\/a>\u30fb\u56fa\u5b9a\u8cc7\u7523\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u306b\u5927\u5225\u3055\u308c\u308b<\/li>\n<li>\u4f1a\u793e\u306e\u898f\u6a21\u6e2c\u5b9a\u3084ROA\uff08\u53ce\u76ca\u6027\uff09\u7b97\u51fa\u306b\u6d3b\u7528\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306b\u304a\u3051\u308b\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u4f1a\u793e\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u8cc7\u7523\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3042\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u5de6\u5074\u3059\u3079\u3066\u3092\u8db3\u3057\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3059\u3002\u8cc7\u7523\u306f\u3001\u305d\u306e\u6027\u8cea\u306b\u3088\u308a\u3001\u6d41\u52d5\u8cc7\u7523\u30fb\u56fa\u5b9a\u8cc7\u7523\u30fb\u7e70\u5ef6\u8cc7\u7523\u306e3\u3064\u306e\u7a2e\u985e\u306e\u8cc7\u7523\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u7dcf\u8cc7\u7523\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3092\u8868\u3059\u6307\u6a19\u306b\u3082\u306a\u308a\u7d4c\u55b6\u5206\u6790\u306b\u304a\u3044\u3066\u3082\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5b9f\u52d9\u3067\u5f79\u7acb\u3064\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7dcf\u8cc7\u7523\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u4f1a\u793e\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u8cc7\u7523\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u73fe\u91d1\u3084\u9810\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u8ca9\u58f2\u524d\u306e\u5546\u54c1\uff08\u5728\u5eab\uff09\u3001\u81ea\u793e\u30d3\u30eb\u3084\u5de5\u5834\u3001\u6a5f\u68b0\u3001\u3055\u3089\u306b\u306f\u8cb8\u4ed8\u91d1\u3084\u7279\u8a31\u6a29\u306a\u3069\u3082\u3059\u3079\u3066\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306e\u300c\u8cc7\u7523\u306e\u90e8\u300d\u306b\u8868\u793a\u3055\u308c\u308b\u8cc7\u7523\u306f\u3059\u3079\u3066\u7dcf\u8cc7\u7523\u306b\u542b\u307e\u308c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6700\u4e0b\u90e8\u306b\u3042\u308b\u300c\u8cc7\u7523\u306e\u90e8\u5408\u8a08\u300d\u306f\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u306f\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u91d1\u984d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7dcf\u8cc7\u7523\uff1d\u8ca0\u50b5\uff0b\u7d14\u8cc7\u7523<\/strong><\/div>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u306b\u306f\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u3068\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u306f\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3068\u5fc5\u305a\u4e00\u81f4\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u501f\u65b9\uff08\u5de6\u5074\uff09\u3068\u8cb8\u65b9\uff08\u53f3\u5074\uff09\u304c\u5fc5\u305a\u5747\u8861\u72b6\u614b\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u8cc7\u7523\u306f\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u7dcf\u984d\u3092\u793a\u3059\u305f\u3081\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u4f7f\u308f\u308c\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u91cd\u8981\u306a\u9805\u76ee\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u30e9\u30f3\u30ad\u30f3\u30b0\u306a\u3069\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u6307\u6a19\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7dcf\u8cc7\u7523\u306e\u5185\u8a33\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u8cc7\u7523\u306f\u3001\u73fe\u91d1\u5316\u306e\u3057\u3084\u3059\u3055\u3084\u6027\u8cea\u306b\u3088\u3063\u3066\u3001\u6d41\u52d5\u8cc7\u7523\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u7e70\u5ef6\u8cc7\u7523\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u6d41\u52d5\u8cc7\u7523\uff1a1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d41\u52d5\u8cc7\u7523\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u3001\u307e\u305f\u306f\u901a\u5e38\u306e\u55b6\u696d\u30b5\u30a4\u30af\u30eb\uff08\u4ed5\u5165\u2192\u8ca9\u58f2\u2192\u56de\u53ce\uff09\u306e\u4e2d\u3067\u767a\u751f\u3059\u308b\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002\u00a0<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u306e\u652f\u6255\u3044\u80fd\u529b\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\uff09\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u3001\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u9805\u76ee\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e3b\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\uff1a<\/strong>\u73fe\u91d1\u9810\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46897\/\" data-internallinksmanager029f6b8e52c=\"260\" title=\"\u53d7\u53d6\u624b\u5f62\">\u53d7\u53d6\u624b\u5f62<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\uff08\u5728\u5eab\uff09\u3001\u524d\u6255\u91d1\u306a\u3069<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51597\/\" data-internallinksmanager029f6b8e52c=\"21\" title=\"\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\">\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96<\/a>\uff1a<\/strong>\u73fe\u91d1\u3067\u4ed5\u5165\u308c\u3001\u5546\u54c1\u3092\u58f2\u308a\u3001\u518d\u3073\u73fe\u91d1\u306b\u306a\u308b\u307e\u3067\u306e\u30b5\u30a4\u30af\u30eb\u306b\u3042\u308b\u3082\u306e\u306f\u30011\u5e74\u3092\u8d85\u3048\u3066\u3082\u6d41\u52d5\u8cc7\u7523\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>2. \u56fa\u5b9a\u8cc7\u7523\uff1a1\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u30fb\u4f7f\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u30011\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u56fa\u5b9a\u8cc7\u7523\u306f\u3001<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>\u3001<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>\u3001\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e3\u3064\u306e\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff1a<\/strong>\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u8eca\u4e21\u904b\u642c\u5177\u306a\u3069\u3001\u5f62\u304c\u3042\u308b\u3082\u306e\u3002<\/li>\n<li><strong>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff1a<\/strong>\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u501f\u5730\u6a29\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u3001\u5f62\u306f\u306a\u3044\u304c\u4fa1\u5024\u304c\u3042\u308b\u6a29\u5229\u3084\u60c5\u5831\u3002<\/li>\n<li><strong>\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff1a<\/strong>\u9577\u671f\u4fdd\u6709\u76ee\u7684\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u3001\u51fa\u8cc7\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1630\/\" data-internallinksmanager029f6b8e52c=\"220\" title=\"\u9577\u671f\u8cb8\u4ed8\u91d1\">\u9577\u671f\u8cb8\u4ed8\u91d1<\/a>\u306a\u3069\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u3044\u305a\u308c\u30821\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u8cc7\u7523\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u304c\u591a\u3044\u4f01\u696d\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u306b\u7a4d\u6975\u7684\u3067\u3042\u308b\u4e00\u65b9\u3001\u8cc7\u91d1\u304c\u56fa\u5b9a\u5316\u3055\u308c\u3084\u3059\u3044\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>3. \u7e70\u5ef6\u8cc7\u7523\uff1a\u652f\u51fa\u52b9\u679c\u304c\u5c06\u6765\u306b\u53ca\u3076<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7e70\u5ef6\u8cc7\u7523\u3068\u306f\u3001\u3059\u3067\u306b\u4ee3\u91d1\u306e\u652f\u6255\u3044\u306f\u6e08\u3093\u3067\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u52b9\u679c\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u7d9a\u304f\u305f\u3081\u3001\u4e00\u5ea6\u306b\u8cbb\u7528\u3068\u305b\u305a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u6570\u5e74\u304b\u3051\u3066\u511f\u5374\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u63db\u91d1\u4fa1\u5024\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7e70\u5ef6\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u8cc7\u7523\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u3068\u7a0e\u6cd5\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7e70\u5ef6\u8cc7\u7523\u306e\u7a2e\u985e<\/th>\n<th>\u7e70\u5ef6\u8cc7\u7523\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u7e70\u5ef6\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/399\/\" data-internallinksmanager029f6b8e52c=\"497\" title=\"\u5275\u7acb\u8cbb\">\u5275\u7acb\u8cbb<\/a>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48359\/\" data-internallinksmanager029f6b8e52c=\"487\" title=\"\u4f1a\u793e\u8a2d\u7acb\">\u4f1a\u793e\u8a2d\u7acb<\/a>\u306b\u304b\u304b\u3063\u305f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u4f5c\u6210\u8cbb\u3084\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/312\/\" data-internallinksmanager029f6b8e52c=\"493\" title=\"\u958b\u696d\u8cbb\">\u958b\u696d\u8cbb<\/a>\uff1a\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u4e8b\u696d\u958b\u59cb\u307e\u3067\u306b\u304b\u304b\u3063\u305f\u5e83\u544a\u8cbb\u3084\u63a5\u5f85\u8cbb\u306a\u3069<\/li>\n<li>\u682a\u5f0f\u4ea4\u4ed8\u8cbb\uff1a\u682a\u5f0f\u306e\u767a\u884c\u30fb\u51e6\u5206\u306b\u304b\u304b\u3063\u305f\u5370\u5237\u8cbb\u3084\u91d1\u878d\u6a5f\u95a2\u624b\u6570\u6599\u306a\u3069<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/49501\/\" data-internallinksmanager029f6b8e52c=\"181\" title=\"\u793e\u50b5\u767a\u884c\u8cbb\">\u793e\u50b5\u767a\u884c\u8cbb<\/a>\uff1a\u793e\u50b5\u767a\u884c\u306b\u304b\u304b\u3063\u305f\u5370\u5237\u8cbb\u3084\u91d1\u878d\u6a5f\u95a2\u624b\u6570\u6599\u306a\u3069<\/li>\n<li>\u958b\u767a\u8cbb\uff1a\u5e02\u5834\u958b\u62d3\u3084\u6280\u8853\u958b\u767a\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7e70\u5ef6\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u516c\u5171\u7684\u65bd\u8a2d\u7b49\u306e\u8ca0\u62c5\u91d1<\/li>\n<li>\u8cc7\u7523\u8cc3\u501f\u306e\u305f\u3081\u306e\u6a29\u5229\u91d1\u7b49<\/li>\n<li>\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u7b49<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u7528\u8cc7\u7523\u306e\u8d08\u4e0e\u306b\u304b\u304b\u308b\u8cbb\u7528<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u4fbf\u5b9c\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8cbb\u7528<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7dcf\u8cc7\u7523\u306f\u6c7a\u7b97\u66f8\u306e\u3069\u3053\u306b\u8a18\u8f09\u3055\u308c\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u8cc7\u7523\u306e\u984d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/120\/\" data-internallinksmanager029f6b8e52c=\"443\" title=\"\u8ca1\u52d9\u4e09\u8868\">\u8ca1\u52d9\u4e09\u8868<\/a>\u306e1\u3064\u3067\u3042\u308b\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u7dcf\u8cc7\u7523\u306f\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3067\u78ba\u8a8d\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u4f1a\u793e\u306b\u6295\u4e0b\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306b\u533a\u5206\u3055\u308c\u308b\u9805\u76ee\u3068\u305d\u306e\u4fa1\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u7dcf\u8cc7\u7523\u306e\u4fa1\u984d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6d41\u52d5\u8cc7\u7523\uff0b\u56fa\u5b9a\u8cc7\u7523\uff0b\u7e70\u5ef6\u8cc7\u7523\u306e\u5408\u8a08\u304c\u7dcf\u8cc7\u7523\u306b\u306a\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/03\/BS_sheet.jpg\" alt=\"BS_sheet\" width=\"1032\" height=\"1410\" class=\"aligncenter size-full wp-image-88973\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/03\/BS_sheet.jpg 1032w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/03\/BS_sheet-220x300.jpg 220w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/03\/BS_sheet-749x1024.jpg 749w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2026\/03\/BS_sheet-768x1049.jpg 768w\" sizes=\"auto, (max-width: 1032px) 100vw, 1032px\" \/><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u7dcf\u8cc7\u7523\u306e\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a18\u8f09\u3055\u308c\u308b\u3001\u6d41\u52d5\u8cc7\u7523\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u7e70\u5ef6\u8cc7\u7523\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u501f\u65b9\uff08\u5de6\u5074\uff09\u306e\u6700\u5f8c\u306b\u3001\u8cc7\u7523\u306e\u90e8\u306e\u5408\u8a08\u984d\u3068\u3057\u3066\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7dcf\u8cc7\u7523\u3092\u7d4c\u55b6\u5206\u6790\u306b\u6d3b\u7528\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u8cc7\u7523\u306e\u5927\u304d\u3055\u3092\u898b\u308c\u3070\u3001\u4f1a\u793e\u306e\u304a\u304a\u3088\u305d\u306e\u898f\u6a21\u304c\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u7dcf\u8cc7\u7523\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u52b9\u7387\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u4e3b\u306a\u6307\u6a19\u3068\u5206\u6790\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\u3067\u300c\u58f2\u4e0a\u306e\u52b9\u7387\u6027\u300d\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45446\/\" data-internallinksmanager029f6b8e52c=\"106\" title=\"\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\">\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/a>\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u7dcf\u8cc7\u7523\u3092\u5229\u7528\u3057\u3066\u3069\u308c\u3060\u3051\u52b9\u7387\u826f\u304f\u58f2\u4e0a\u3092\u4e0a\u3052\u3066\u3044\u308b\u304b\u8abf\u3079\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\uff1d\u58f2\u4e0a\u9ad8\u00f7\u7dcf\u8cc7\u7523<\/strong><\/div>\n<p>1\u5e74\u9593\u3067\u7dcf\u8cc7\u7523\u3068\u540c\u984d\u306e\u58f2\u4e0a\u3092\u5f97\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\u306f1\uff08\u56de\u8ee2\u3001\u56de\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u696d\u7a2e\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u30011\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u52b9\u7387\u826f\u304f\u7dcf\u8cc7\u7523\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u696d\u7a2e\u306b\u3088\u308b\u76ee\u5b89\u306f\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u696d\u7a2e<\/th>\n<th>\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d<\/td>\n<td>1.7\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5efa\u8a2d\u696d<\/td>\n<td>1.3\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u904b\u8f38\u696d<\/td>\n<td>1.2\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u88fd\u9020\u696d\u3001\u60c5\u5831\u901a\u4fe1\u696d\u3001\u98f2\u98df\u30fb\u5bbf\u6cca\u696d<\/td>\n<td>1.0\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e0d\u52d5\u7523\u696d<\/td>\n<td>0.3\u7a0b\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3067\u300c\u5012\u7523\u30ea\u30b9\u30af\u300d\u3092\u5224\u65ad\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44551\/\" data-internallinksmanager029f6b8e52c=\"98\" title=\"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/a>\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1795\/\" data-internallinksmanager029f6b8e52c=\"460\" title=\"\u7dcf\u8cc7\u672c\">\u7dcf\u8cc7\u672c<\/a>\uff08\uff1d\u7dcf\u8cc7\u7523\uff09\u306e\u3046\u3061\u3001\u8fd4\u6e08\u4e0d\u8981\u306a\u7d14\u8cc7\u7523\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u304c\u3069\u308c\u304f\u3089\u3044\u306e\u5272\u5408\u3092\u5360\u3081\u308b\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u306a\u304a\u3001\u3053\u306e\u7dcf\u8cc7\u672c\u306e\u984d\u306f\u7dcf\u8cc7\u7523\u306e\u984d\u3068\u540c\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u8cc7\u672c\uff08\uff1d\u7dcf\u8cc7\u7523\uff09\u306b\u304a\u3051\u308b\u7d14\u8cc7\u7523\u306e\u5272\u5408\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff1d\u81ea\u5df1\u8cc7\u672c\uff08\u2252\u7d14\u8cc7\u7523\uff09\u00f7\u7dcf\u8cc7\u672c\u00d7100<\/strong><\/div>\n<p>\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u304c\u591a\u3044\u3068\u8ca0\u50b5\u304c\u5c11\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u5012\u7523\u306e\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u696d\u7a2e\u3084\u4f01\u696d\u898f\u6a21\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c30\uff5e40\uff05\u4ee5\u4e0a\u3042\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b10\uff05\u3092\u5207\u308b\u3068\u8cc7\u91d1\u7e70\u308a\u304c\u5371\u967a\u6c34\u6e96\u306b\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u671f\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u3067\u300c\u7a3c\u3050\u529b\u300d\u3092\u5206\u6790\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>ROA\uff08Return On Assets\uff09\u306f\u3001\u4f1a\u793e\u304c\u3059\u3079\u3066\u306e\u8cc7\u7523\u3092\u4f7f\u3063\u3066\u3001\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u898b\u308b\u300c\u7dcf\u5408\u7684\u306a\u53ce\u76ca\u6027\u300d\u306e\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/341\/\" data-internallinksmanager029f6b8e52c=\"105\" title=\"\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/a>\uff08ROA\uff09\uff1d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u00f7\u7dcf\u8cc7\u7523\u00d7100<\/strong><\/div>\n<p>\u306a\u304a\u3001\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\u306f\u5358\u72ec\u3067\u306f\u8a55\u4fa1\u3067\u304d\u307e\u305b\u3093\u3002\u6570\u5e74\u9593\u306e\u6570\u5024\u306e\u5909\u5316\u3084\u3001\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u52b9\u7387\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u4f01\u696d\u3092\u8a55\u4fa1\u3059\u308b\u969b\u3001\u6700\u3082\u91cd\u8996\u3059\u308b\u6307\u6a19\u306e\u4e00\u3064\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u30015\uff05\u4ee5\u4e0a\u3042\u308c\u3070\u512a\u826f\u4f01\u696d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002ROA\u304c\u4f4e\u3044\u5834\u5408\u3001\u300c\u8cc7\u7523\u306e\u5272\u306b\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h4>ROA\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u300c\u5229\u76ca\u7387\u300d\u304b\u300c\u56de\u8ee2\u7387\u300d\u3092\u6539\u5584\u3059\u308b<\/h4>\n<p>ROA\u3092\u5206\u89e3\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>ROA \uff1d \u58f2\u4e0a\u9ad8\u5f53\u671f\u7d14\u5229\u76ca\u7387 \u00d7 \u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/strong><\/div>\n<p>\u3082\u3057ROA\u304c\u4f4e\u3044\u5834\u5408\u3001\u6539\u5584\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u5229\u76ca\u7387\u3092\u4e0a\u3052\u308b\uff08\u4ed8\u52a0\u4fa1\u5024\u3092\u9ad8\u3081\u308b\uff09<\/strong><br \/>\n\u5546\u54c1\u5358\u4fa1\u3092\u4e0a\u3052\u308b\u3001\u539f\u4fa1\u3092\u6291\u3048\u308b\u3001\u7121\u99c4\u306a\u7d4c\u8cbb\u3092\u524a\u6e1b\u3057\u3066\u5229\u76ca\u3092\u6b8b\u3059\u3002<\/li>\n<li><strong>\u56de\u8ee2\u7387\u3092\u4e0a\u3052\u308b\uff08\u8cc7\u7523\u3092\u30b9\u30ea\u30e0\u5316\u3059\u308b\uff09<\/strong><br \/>\n\u9577\u671f\u9593\u6ede\u7559\u3057\u3066\u3044\u308b\u5728\u5eab\u3092\u51e6\u5206\u3059\u308b\u3002<br \/>\n\u7a3c\u50cd\u3057\u3066\u3044\u306a\u3044\u6a5f\u68b0\u3084\u904a\u4f11\u5730\u3092\u58f2\u5374\u3057\u3001\u7dcf\u8cc7\u7523\u3092\u6e1b\u3089\u3059\uff08\u5206\u6bcd\u3092\u5c0f\u3055\u304f\u3059\u308b\uff09\u3002<br \/>\n\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3092\u65e9\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u826f\u304f\u3059\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u3042\u3048\u3066\u7dcf\u8cc7\u7523\u3092\u6e1b\u3089\u3057\u3066\u52b9\u7387\u3092\u4e0a\u3052\u308b\u300c\u6301\u305f\u3056\u308b\u7d4c\u55b6\uff08\u30a2\u30bb\u30c3\u30c8\u30e9\u30a4\u30c8\uff09\u300d\u3082\u3001ROA\u3092\u9ad8\u3081\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d14\u8cc7\u7523\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u4e0b\u90e8\u5206\u306b\u8868\u8a18\u3055\u308c\u308b\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044\u8cc7\u7523\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"182\" title=\"\u8cc7\u672c\u5270\u4f59\u91d1\">\u8cc7\u672c\u5270\u4f59\u91d1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/57762\/\" data-internallinksmanager029f6b8e52c=\"200\" title=\"\u65b0\u682a\u4e88\u7d04\u6a29\">\u65b0\u682a\u4e88\u7d04\u6a29<\/a>\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u306f\u7d14\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u5168\u4f53\u306b\u8868\u8a18\u3055\u308c\u3001\u8fd4\u6e08\u7fa9\u52d9\u306e\u3042\u308b\u8ca0\u50b5\u304c\u542b\u307e\u308c\u308b\u70b9\u304c\u7d14\u8cc7\u7523\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><b>\u6b63\u78ba\u306a\u6c7a\u7b97\u66f8\u3067\u7dcf\u8cc7\u7523\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u8ab2\u984c\u3068\u5bfe\u7b56<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u571f\u53f0\u3068\u306a\u308b\u65e5\u3005\u306e\u5e33\u7c3f\u4ed8\u3051\u3084\u6b8b\u9ad8\u306e\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u304c\u5b9f\u65bd\u3057\u305f\u8abf\u67fb\u3067\u306f\u3001\u6c7a\u7b97\u696d\u52d9\u306b\u304a\u3044\u3066\u300c\u78ba\u5b9a\u524d\u306e\u6570\u5024\u306b\u8aa4\u308a\u3084\u4fee\u6b63\u304c\u6642\u3005\u767a\u751f\u3057\u3066\u3044\u308b\u300d\u3001\u307e\u305f\u306f\u300c\u983b\u7e41\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u300d\u3068\u56de\u7b54\u3057\u305f\u5272\u5408\u306f\u3001\u5408\u308f\u305b\u306669.4%\u3067\u3057\u305f\u3002<\/span><\/p>\n<h3><b>\u624b\u5165\u529b\u306e\u30df\u30b9\u3068\u6b8b\u9ad8\u7167\u5408\u304c\u8ab2\u984c\u306b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u6c7a\u7b97\u6570\u5024\u306e\u8aa4\u308a\u3084\u4fee\u6b63\u304c\u767a\u751f\u3059\u308b\u4e3b\u306a\u539f\u56e0\u306b\u3064\u3044\u3066\u3001\u6700\u3082\u591a\u3044\u306e\u306f\u300c\u624b\u5165\u529b\u306b\u3088\u308b\u30df\u30b9\uff08\u5165\u529b\u6f0f\u308c\u3001\u6841\u9593\u9055\u3044\u306a\u3069\uff09\u300d\u3067\u300140.8%\u3067\u3057\u305f\u3002\u307e\u305f\u3001\u8aa4\u308a\u3084\u4fee\u6b63\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u6700\u3082\u591a\u3044\u306e\u306f\u300c\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u6b8b\u9ad8\u7167\u5408\u30fb\u7167\u5408\u78ba\u8a8d\u300d\u3067\u300129.1%\u3067\u3057\u305f\u3002\u6b21\u3044\u3067\u300c\u65e5\u6b21\u306e\u4ed5\u8a33\u30fb\u8a18\u5e33\u300d\u304c29.0%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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