{"id":79756,"date":"2025-02-27T17:47:19","date_gmt":"2025-02-27T08:47:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79756"},"modified":"2026-02-24T13:27:51","modified_gmt":"2026-02-24T04:27:51","slug":"%e6%9c%89%e5%88%a9%e5%ad%90%e8%b2%a0%e5%82%b5%e3%81%a8%e3%81%af%ef%bc%9f%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae%e3%82%84%e3%83%aa%e3%83%bc%e3%82%b9%e5%82%b5%e5%8b%99%e3%81%a8%e3%81%ae%e9%96%a2%e4%bf%82","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79756\/","title":{"rendered":"\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u306f\uff1f\u52d8\u5b9a\u79d1\u76ee\u3084\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u306e\u95a2\u4fc2\u6027\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u306f\uff1f<\/div>\n<p><strong>\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u3084\u793e\u50b5\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u306a\u3069\u8fd4\u6e08\u6642\u306b\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u4f34\u3046\u8ca0\u50b5\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44962\/\" data-internallinksmanager029f6b8e52c=\"458\" title=\"\u8cb7\u639b\u91d1\">\u8cb7\u639b\u91d1<\/a>\u306a\u3069\u306e\u300c\u7121\u5229\u5b50\u8ca0\u50b5\u300d\u3068\u306f\u533a\u5225\u3055\u308c\u308b<\/li>\n<li>\u9069\u6b63\u76ee\u5b89\u306f\u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387100%\u4ee5\u4e0b<\/li>\n<li>\u501f\u5165\u304b\u3089\u73fe\u91d1\u3092\u5f15\u3044\u305f\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u300d\u3092\u898b\u308b<\/li>\n<\/ul>\n<p>\u8868\u9762\u4e0a\u306e\u501f\u5165\u7dcf\u984d\u3067\u306f\u306a\u304f\u3001\u624b\u5143\u306e\u73fe\u9810\u91d1\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u5b9f\u8cea\u7684\u306a\u8fd4\u6e08\u8ca0\u62c5\u984d\uff08\u30cd\u30c3\u30c8\u30fb\u30c7\u30c3\u30c8\uff09\u300d\u3067\u8fd4\u6e08\u4f59\u529b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u3086\u3046\u308a\u3057\u3075\u3055\u3044\uff09\u3068\u306f\u3001\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u3084\u793e\u50b5\u306a\u3069\u3001\u8fd4\u6e08\u6642\u306b\u5229\u606f\u3092\u4e0a\u4e57\u305b\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u306e\u3042\u308b\u8ca0\u50b5\u306e\u3053\u3068\u3067\u3059\u3002 \u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u304c\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u5897\u3048\u3059\u304e\u308b\u3068\u5229\u606f\u8ca0\u62c5\u304c\u5229\u76ca\u3092\u5727\u8feb\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u304f\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6982\u8981\u3084\u7121\u5229\u5b50\u8ca0\u50b5\u3068\u306e\u9055\u3044\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u6d3b\u7528\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/181\/\" data-internallinksmanager029f6b8e52c=\"448\" title=\"\u8ca1\u52d9\u5206\u6790\">\u8ca1\u52d9\u5206\u6790<\/a>\u306e\u65b9\u6cd5\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u306e\u95a2\u4fc2\u6027\u306a\u3069\u306b\u3064\u3044\u3066\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\/library\/43563\/?provider=ac_basic&provider_info=cv.79756.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\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.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>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u3086\u3046\u308a\u3057\u3075\u3055\u3044\uff09\u3068\u306f\u3001\u4f01\u696d\u304c\u62b1\u3048\u308b\u8ca0\u50b5\u306e\u3046\u3061\u3001\u8fd4\u6e08\u6642\u306b\u91d1\u5229\uff08\u5229\u606f\uff09\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span> \u82f1\u8a9e\u3067\u306f\u300cInterest-bearing Debt\u300d\u3068\u8868\u8a18\u3055\u308c\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3084\u8cc7\u91d1\u8abf\u9054\u529b\u3092\u6e2c\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u6307\u6a19\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u304c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3084\u4ed5\u5165\u308c\u3001\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u904b\u8ee2\u8cc7\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u91d1\u3092\u81ea\u5df1\u8cc7\u91d1\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u3084\u904e\u53bb\u306e\u5229\u76ca\uff09\u3060\u3051\u3067\u8cc4\u3048\u308c\u3070\u7406\u60f3\u7684\u3067\u3059\u304c\u3001\u73fe\u5b9f\u306b\u306f\u5916\u90e8\u304b\u3089\u306e\u8abf\u9054\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u767a\u751f\u3059\u308b\u306e\u304c\u6709\u5229\u5b50\u8ca0\u50b5\u3067\u3059\u3002<\/p>\n<p>\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u591a\u3059\u304e\u308b\u3068\u5229\u6255\u3044\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u3001\u5c11\u306a\u3059\u304e\u308b\u3068\u6a5f\u4f1a\u640d\u5931\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u9069\u6b63\u6c34\u6e96\u3092\u77e5\u308b\u306b\u306f\u3001\u307e\u305a\u5b9a\u7fa9\u3068\u5185\u8a33\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u50b5\u306b\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u5229\u606f\u304c\u767a\u751f\u3059\u308b\u300c\u6709\u5229\u5b50\u8ca0\u50b5\u300d\u3068\u3001\u5229\u606f\u304c\u767a\u751f\u3057\u306a\u3044\u300c\u7121\u5229\u5b50\u8ca0\u50b5\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u306a\u3069\u306b\u4ee3\u8868\u3055\u308c\u308b\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6982\u8981\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u7121\u5229\u5b50\u8ca0\u50b5\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><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\u306e\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u306b\u306f\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u4ee5\u5916\u306b\u300c\u7121\u5229\u5b50\u8ca0\u50b5\u300d\u3082\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4e21\u8005\u306e\u9055\u3044\u306f\u3001\u540d\u524d\u306e\u901a\u308a\u300c\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u4f34\u3046\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u8ca0\u50b5\u304c\u60aa\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u639b\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a>\u306a\u3069\u306e\u300c\u7121\u5229\u5b50\u8ca0\u50b5\u300d\u306f\u3001\u5229\u606f\u304c\u304b\u304b\u3089\u305a\u306b\u652f\u6255\u3044\u3092\u5148\u5ef6\u3070\u3057\u306b\u3067\u304d\u3066\u3044\u308b\u72b6\u614b\uff08\u7121\u5229\u606f\u3067\u8cc7\u91d1\u3092\u501f\u308a\u3066\u3044\u308b\u72b6\u614b\uff09\u306e\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306e\u89b3\u70b9\u304b\u3089\u306f\u4e0a\u624b\u306b\u6d3b\u7528\u3059\u3079\u304d\u8ca0\u50b5\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u5229\u606f\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u7121\u5229\u5b50\u8ca0\u50b5\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u533a\u5206<\/th>\n<th width=\"33%\">\u5b9a\u7fa9<\/th>\n<th width=\"33%\">\u5177\u4f53\u4f8b<\/th>\n<th width=\"14%\">\u91d1\u5229<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6709\u5229\u5b50\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">\u5229\u606f\u3092\u4ed8\u3051\u3066\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u501f\u5165\u91d1<\/li>\n<li>\u793e\u50b5<\/li>\n<li>\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30da\u30fc\u30d1\u30fc\uff08CP\uff09\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<td>\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7121\u5229\u5b50\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u4f34\u308f\u306a\u3044\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u8cb7\u639b\u91d1<\/li>\n<li>\u672a\u6255\u91d1<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46483\/\" data-internallinksmanager029f6b8e52c=\"379\" title=\"\u652f\u6255\u624b\u5f62\">\u652f\u6255\u624b\u5f62<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46124\/\" data-internallinksmanager029f6b8e52c=\"479\" title=\"\u524d\u53d7\u91d1\">\u524d\u53d7\u91d1<\/a>\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u3010\u88dc\u8db3\uff1a\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff\u3011<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5f71\u97ff\uff1a<\/strong><br \/>\n\u501f\u308a\u305f\u77ac\u9593\u306f\u73fe\u91d1\u304c\u5897\u3048\u307e\u3059\u304c\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u300d\u3068\u3044\u3046\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u7d9a\u3051\u307e\u3059\u3002\u307e\u305f\u3001\u7d04\u5b9a\u8fd4\u6e08\u65e5\u306b\u306f\u5143\u672c\u306e\u8fd4\u6e08\u3082\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u78ba\u5b9f\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\uff08\u8cc7\u91d1\u6d41\u51fa\uff09\u3092\u4f34\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u7121\u5229\u5b50\u8ca0\u50b5\u306e\u5f71\u97ff\uff1a<\/strong><br \/>\n\u8cb7\u639b\u91d1\u306a\u3069\u306f\u3001\u3044\u308f\u3070\u300c\u53d6\u5f15\u5148\u304b\u3089\u7121\u5229\u606f\u3067\u304a\u91d1\u3092\u501f\u308a\u3066\u3044\u308b\u300d\u72b6\u614b\u3068\u540c\u7fa9\u3067\u3059\u3002\u652f\u6255\u30b5\u30a4\u30c8\uff08\u7de0\u3081\u65e5\u304b\u3089\u652f\u6255\u3044\u307e\u3067\u306e\u671f\u9593\uff09\u304c\u9577\u3051\u308c\u3070\u9577\u3044\u307b\u3069\u3001\u624b\u5143\u306b\u73fe\u91d1\u3092\u7559\u3081\u3066\u304a\u3051\u308b\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb\uff09\u306e\u89b3\u70b9\u304b\u3089\u306f\u6709\u5229\u306b\u50cd\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u542b\u307e\u308c\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u7b97\u3059\u3079\u304d\u4e3b\u306a\u79d1\u76ee\u306f\u3001\u501f\u5165\u91d1\u3001\u793e\u50b5\u3001\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30fb\u30da\u30fc\u30d1\u30fc\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u3067\u3059\u3002 <\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u79d1\u76ee\u304c\u6301\u3064\u610f\u5473\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u3067\u306e\u8868\u793a\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. \u77ed\u671f\u501f\u5165\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u5165\u308c\u305f\u8cc7\u91d1\u306e\u3046\u3061\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\u300c1\u5e74\u4ee5\u5185\u300d\u306b\u8fd4\u6e08\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u4e3b\u306b\u65e5\u3005\u306e\u904b\u8ee2\u8cc7\u91d1\uff08\u4ed5\u5165\u8cc7\u91d1\u3084\u7d66\u4e0e\u652f\u6255\u3044\u306a\u3069\uff09\u306e\u4e0d\u8db3\u3092\u88dc\u3046\u305f\u3081\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2. \u9577\u671f\u501f\u5165\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u3046\u3061\u3001\u8fd4\u6e08\u671f\u9650\u304c\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u300c1\u5e74\u3092\u8d85\u3048\u308b\u300d\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u5de5\u5834\u5efa\u8a2d\u3084\u5927\u578b\u6a5f\u68b0\u306e\u5c0e\u5165\u306a\u3069\u3001\u8a2d\u5099\u6295\u8cc7\u8cc7\u91d1\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>3. 1\u5e74\u4ee5\u5185\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3082\u3068\u3082\u3068\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1632\/\" data-internallinksmanager029f6b8e52c=\"217\" title=\"\u9577\u671f\u501f\u5165\u91d1\">\u9577\u671f\u501f\u5165\u91d1<\/a>\u3068\u3057\u3066\u501f\u308a\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u8fd4\u6e08\u671f\u65e5\u304c1\u5e74\u4ee5\u5185\u306b\u8feb\u3063\u305f\u90e8\u5206\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u6c7a\u7b97\u51e6\u7406\u3067\u300c\u9577\u671f\u501f\u5165\u91d1\u300d\u304b\u3089\u3053\u306e\u79d1\u76ee\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u3001\u76f4\u8fd1\u306e\u8cc7\u91d1\u8fd4\u6e08\u8ca0\u62c5\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/p>\n<h3>4. \u793e\u50b5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u5e83\u304f\u4e00\u822c\u306e\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u3092\u96c6\u3081\u308b\u305f\u3081\u306b\u767a\u884c\u3059\u308b\u50b5\u5238\u3067\u3059\u3002<\/b><\/span>\u501f\u5165\u91d1\u3068\u540c\u69d8\u306b\u3001\u6e80\u671f\u307e\u3067\u5b9a\u671f\u7684\u306b\u5229\u606f\u3092\u652f\u6255\u3044\u3001\u6e80\u671f\u6642\u306b\u5143\u672c\u3092\u511f\u9084\u3057\u307e\u3059\u3002<\/p>\n<h3>5. \u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30fb\u30da\u30fc\u30d1\u30fc\uff08CP\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u512a\u826f\u4f01\u696d\u304c\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u305f\u3081\u306b\u5e02\u5834\u3067\u767a\u884c\u3059\u308b\u3001\u7121\u62c5\u4fdd\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45680\/\" data-internallinksmanager029f6b8e52c=\"432\" title=\"\u7d04\u675f\u624b\u5f62\">\u7d04\u675f\u624b\u5f62<\/a>\u3067\u3059\u3002<\/b><\/span>\u901a\u5e38\u306f1\u5e74\u672a\u6e80\u306e\u77ed\u671f\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u3001\u5272\u5f15\u65b9\u5f0f\uff08\u984d\u9762\u3088\u308a\u5b89\u304f\u767a\u884c\u3057\u3001\u984d\u9762\u3067\u511f\u9084\u3059\u308b\uff09\u3067\u767a\u884c\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5dee\u984d\u304c\u5b9f\u8cea\u7684\u306a\u5229\u606f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>6. \u30ea\u30fc\u30b9\u50b5\u52d9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u672a\u6255\u3044\u306e\u30ea\u30fc\u30b9\u6599\u3067\u3059\u3002<\/b><\/span>\u5f62\u5f0f\u4e0a\u306f\u300c\u8cc3\u501f\u300d\u3067\u3059\u304c\u3001\u5b9f\u614b\u306f\u300c\u5206\u5272\u6255\u3044\u3067\u306e\u8cfc\u5165\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u5229\u606f\u76f8\u5f53\u5206\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u542b\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h2>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u8a18\u8f09\u5834\u6240\u3068\u898b\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u53f3\u5074\u3001\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u306e\u4e2d\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1715\/\" data-internallinksmanager029f6b8e52c=\"439\" title=\"\u6d41\u52d5\u8ca0\u50b5\">\u6d41\u52d5\u8ca0\u50b5<\/a>\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47348\/\" data-internallinksmanager029f6b8e52c=\"308\" title=\"\u56fa\u5b9a\u8ca0\u50b5\">\u56fa\u5b9a\u8ca0\u50b5<\/a>\u300d\u306b\u5206\u304b\u308c\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span> \u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u300c\u6709\u5229\u5b50\u8ca0\u50b5\u300d\u3068\u3044\u3046\u4e00\u884c\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u3067\u3059\u3002\u8a72\u5f53\u79d1\u76ee\u3092\u3001\u96c6\u3081\u3066\u5408\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306b\u304a\u3051\u308b\u914d\u7f6e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u3001\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u300c\u6709\u5229\u5b50\u8ca0\u50b5\u300d\u3068\u3044\u3046\u4e00\u884c\u306e\u9805\u76ee\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u3068\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u306e\u305d\u308c\u305e\u308c\u306b\u5206\u6563\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6d41\u52d5\u8ca0\u50b5\u306e\u90e8<\/strong>\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1622\/\" data-internallinksmanager029f6b8e52c=\"218\" title=\"\u77ed\u671f\u501f\u5165\u91d1\">\u77ed\u671f\u501f\u5165\u91d1<\/a><\/li>\n<li>1\u5e74\u4ee5\u5185\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1<\/li>\n<li>\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30fb\u30da\u30fc\u30d1\u30fc<\/li>\n<li>\u6d41\u52d5\u30ea\u30fc\u30b9\u50b5\u52d9<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u56fa\u5b9a\u8ca0\u50b5\u306e\u90e8<\/strong>\n<ul>\n<li>\u9577\u671f\u501f\u5165\u91d1<\/li>\n<li>\u793e\u50b5<\/li>\n<li>\u56fa\u5b9a\u30ea\u30fc\u30b9\u50b5\u52d9<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3>\u6d41\u52d5\u8ca0\u50b5\u3068\u56fa\u5b9a\u8ca0\u50b5\u306e\u533a\u5225\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u6570\u3048\u3066\u300c1\u5e74\u4ee5\u5185\u300d\u306b\u8fd4\u6e08\u671f\u9650\u304c\u6765\u308b\u304b\u3069\u3046\u304b\u306e\u300c\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\uff081\u5e74\u57fa\u6e96\uff09\u300d\u306b\u57fa\u3065\u3044\u3066\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u5206\u6790\u3059\u308b\u969b\u306f\u3001\u300c\u3044\u3064\u8fd4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u671f\u9650\u306e\u7ba1\u7406\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6d41\u52d5\u8ca0\u50b5\uff08\u77ed\u671f\u6709\u5229\u5b50\u8ca0\u50b5\uff09\uff1a<\/strong><br \/>\n1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u3092\u6e96\u5099\u3057\u3066\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u3002\u3053\u308c\u304c\u591a\u3059\u304e\u308b\u3068\u3001\u76f4\u8fd1\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u304f\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u56fa\u5b9a\u8ca0\u50b5\uff08\u9577\u671f\u6709\u5229\u5b50\u8ca0\u50b5\uff09\uff1a<\/strong><br \/>\n\u8fd4\u6e08\u307e\u30671\u5e74\u4ee5\u4e0a\u306e\u7336\u4e88\u304c\u3042\u308b\u8ca0\u50b5\u3002\u9577\u671f\u7684\u306b\u5b89\u5b9a\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4>\u3010\u8ca1\u52d9\u6226\u7565\u306e\u8996\u70b9\u3011<\/h4>\n<p>\u4e00\u822c\u7684\u306b\u3001\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u5229\u76ca\u56de\u53ce\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u6295\u8cc7\u306f\u300c\u9577\u671f\u501f\u5165\u91d1\uff08\u56fa\u5b9a\u8ca0\u50b5\uff09\u300d\u3067\u8cc4\u3044\u3001\u65e5\u3005\u306e\u904b\u8ee2\u8cc7\u91d1\u306e\u5909\u52d5\u306f\u300c\u77ed\u671f\u501f\u5165\u91d1\uff08\u6d41\u52d5\u8ca0\u50b5\uff09\u300d\u3067\u8cc4\u3046\u306e\u304c\u30bb\u30aa\u30ea\u30fc\u3067\u3059\u3002 \u3082\u3057\u3001\u6a5f\u68b0\u8a2d\u5099\u306e\u8cfc\u5165\u3092\u77ed\u671f\u501f\u5165\u91d1\u3067\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u8a2d\u5099\u304c\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u524d\u306b\u8fd4\u6e08\u671f\u9650\u304c\u6765\u3066\u3057\u307e\u3044\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u7834\u7dbb\u3059\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\uff08\u3053\u308c\u3092\u300c\u671f\u9593\u306e\u30df\u30b9\u30de\u30c3\u30c1\u300d\u3068\u547c\u3073\u307e\u3059\uff09\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u95a2\u4fc2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd1\u5e74\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u306e\u5909\u66f4\u306b\u3088\u308a\u91cd\u8981\u6027\u304c\u5897\u3057\u3066\u3044\u308b\u306e\u304c\u300c\u30ea\u30fc\u30b9\u50b5\u52d9\u300d\u3067\u3059\u3002 <\/b><\/span>\u30ea\u30fc\u30b9\u306b\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u7a2e\u985e\u3042\u308a\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/h4>\n<p>\u300c\u501f\u308a\u624b\u304c\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u5b9f\u8cea\u7684\u306b\u8cfc\u5165\u3057\u3066\u3044\u308b\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u53d6\u5f15\u3067\u3059\u3002\u4e2d\u9014\u89e3\u7d04\u304c\u3067\u304d\u305a\u3001\u7269\u4ef6\u4ee3\u91d1\u306e\u307b\u307c\u5168\u984d\u3092\u652f\u6255\u3046\u5951\u7d04\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002 \u3053\u306e\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\uff08\u30ea\u30fc\u30b9\u8cc7\u7523\uff09\u3068\u8ca0\u50b5\uff08\u30ea\u30fc\u30b9\u50b5\u52d9\uff09\u3092\u8a08\u4e0a\u3059\u308b\u300c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u300d\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u30ea\u30fc\u30b9\u6599\u306b\u306f\u91d1\u5229\u76f8\u5f53\u5206\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u30ea\u30fc\u30b9\u50b5\u52d9\u306f\u660e\u78ba\u306b\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/h4>\n<p>\u5358\u306a\u308b\u300c\u8cc3\u8cb8\u501f\uff08\u30ec\u30f3\u30bf\u30eb\uff09\u300d\u306b\u8fd1\u3044\u53d6\u5f15\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u305b\u306a\u3044\u300c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u300d\u304c\u4e3b\u6d41\u3067\u3057\u305f\u304c\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u6d41\u308c\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u306a\u3069\uff09\u3084\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff082027\u5e74\u5ea6\u9069\u7528\u4e88\u5b9a\uff09\u300d\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316<\/strong>\u3059\u308b\u65b9\u5411\u3067\u9032\u3093\u3067\u3044\u307e\u3059\u3002 \u3053\u308c\u306b\u3088\u308a\u3001\u4eca\u307e\u3067\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u898b\u3048\u3066\u3044\u306a\u304b\u3063\u305f\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3001B\/S\u4e0a\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u898b\u304b\u3051\u4e0a\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387\u304c\u60aa\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u8005\u306f\u4eca\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u52d5\u5411\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u3010\u8a08\u7b97\u5f0f\u3011\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6c42\u3081\u65b9\u3068\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u7dcf\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u306b\u3042\u308b\u5bfe\u8c61\u79d1\u76ee\u3092\u3059\u3079\u3066\u8db3\u3057\u7b97\u3059\u308b\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span> \u5b9f\u52d9\u3067\u3059\u3050\u306b\u4f7f\u3048\u308b\u8a08\u7b97\u5f0f\u3068\u3001\u3088\u308a\u5b9f\u614b\u306b\u8fd1\u3044\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u300d\u306e\u8003\u3048\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u6709\u5229\u5b50\u8ca0\u50b5\u7dcf\u984d\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c7a\u7b97\u66f8\u3092\u624b\u5143\u306b\u7528\u610f\u3057\u3001\u4ee5\u4e0b\u306e\u79d1\u76ee\u3092\u5408\u8a08\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span>\u8a72\u5f53\u3059\u308b\u79d1\u76ee\u304c\u6c7a\u7b97\u66f8\u306b\u306a\u3044\u5834\u5408\u306f\u30010\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6709\u5229\u5b50\u8ca0\u50b5 \uff1d \u77ed\u671f\u501f\u5165\u91d1 \uff0b \u9577\u671f\u501f\u5165\u91d1 \uff0b \u793e\u50b5 \uff0b 1\u5e74\u4ee5\u5185\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1 \uff0b \u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30da\u30fc\u30d1\u30fc \uff0b \u30ea\u30fc\u30b9\u50b5\u52d9 \uff0b \u5272\u5f15\u624b\u5f62<\/strong><\/div>\n<p>\u203b\u300c\u5272\u5f15\u624b\u5f62\u300d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46897\/\" data-internallinksmanager029f6b8e52c=\"260\" title=\"\u53d7\u53d6\u624b\u5f62\">\u53d7\u53d6\u624b\u5f62<\/a>\u3092\u9280\u884c\u3067\u5272\u308a\u5f15\u3044\u3066\u73fe\u91d1\u5316\u3057\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u624b\u5f62\u304c\u4e0d\u6e21\u308a\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u8cb7\u3044\u623b\u3059\u7fa9\u52d9\uff08\u9061\u6c42\u7fa9\u52d9\uff09\u304c\u3042\u308b\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306a\u878d\u8cc7\u3068\u307f\u306a\u3057\u3066\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u542b\u3081\u308b\u306e\u304c\u3001\u53b3\u5bc6\u306a\u8ca1\u52d9\u5206\u6790\u3067\u306f\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>2. \u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u30cd\u30c3\u30c8\u30fb\u30c7\u30c3\u30c8\uff09\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u3066\u3082\u3001\u624b\u5143\u306b\u305d\u308c\u4ee5\u4e0a\u306e\u73fe\u91d1\u304c\u3042\u308c\u3070\u3001\u5b9f\u8cea\u7684\u306a\u8fd4\u6e08\u30ea\u30b9\u30af\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u3053\u3067\u7528\u3044\u3089\u308c\u308b\u306e\u304c\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08Net Debt\uff09\u300d\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5 \uff1d \u6709\u5229\u5b50\u8ca0\u50b5 \uff0d \uff08 \u73fe\u91d1\u30fb\u9810\u91d1 \uff0b \u77ed\u671f\u4fdd\u6709\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a> \uff09<\/strong><\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u3010\u898b\u65b9\u3011<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u30d7\u30e9\u30b9\u306e\u5834\u5408\uff1a<\/strong>\u624b\u5143\u8cc7\u91d1\u3067\u3059\u3079\u3066\u306e\u501f\u91d1\u3092\u8fd4\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u72b6\u614b\u3002<\/li>\n<li><strong>\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\uff1a<\/strong>\u501f\u91d1\u3088\u308a\u3082\u624b\u5143\u8cc7\u91d1\u306e\u65b9\u304c\u591a\u3044\u300c\u5b9f\u8cea\u7121\u501f\u91d1\u7d4c\u55b6\u300d\u306e\u72b6\u614b\u3002\u8ca1\u52d9\u7684\u306a\u5b89\u5168\u6027\u306f\u6975\u3081\u3066\u9ad8\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u3010\u5177\u4f53\u4f8b\u3011\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f8b\u3068\u3057\u3066\u300c\u682a\u5f0f\u4f1a\u793eA\u300d\u306e\u6c7a\u7b97\u30c7\u30fc\u30bf\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u682a\u5f0f\u4f1a\u793eA\u306eB\/S\u30c7\u30fc\u30bf<\/strong>\n<ul>\n<li>\u73fe\u91d1\u9810\u91d1\uff1a5,000\u4e07\u5186<\/li>\n<li>\u77ed\u671f\u501f\u5165\u91d1\uff1a2,000\u4e07\u5186<\/li>\n<li>\u9577\u671f\u501f\u5165\u91d1\uff1a6,000\u4e07\u5186<\/li>\n<li>\u793e\u50b5\uff1a1,000\u4e07\u5186<\/li>\n<li>\u30ea\u30fc\u30b9\u50b5\u52d9\uff1a500\u4e07\u5186<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<h4>\u3010STEP1\uff1a\u6709\u5229\u5b50\u8ca0\u50b5\u7dcf\u984d\u306e\u8a08\u7b97\u3011<\/h4>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6709\u5229\u5b50\u8ca0\u50b5 \uff1d 2,000\u4e07\uff08\u77ed\u501f\uff09\uff0b 6,000\u4e07\uff08\u9577\u501f\uff09\uff0b 1,000\u4e07\uff08\u793e\u50b5\uff09\uff0b 500\u4e07\uff08\u30ea\u30fc\u30b9\uff09 \uff1d 9,500\u4e07\u5186<\/strong><\/div>\n<h4>\u3010STEP2\uff1a\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u8a08\u7b97\u3011<\/h4>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5 \uff1d 9,500\u4e07\u5186\uff08\u6709\u5229\u5b50\u8ca0\u50b5\uff09\uff0d 5,000\u4e07\u5186\uff08\u73fe\u9810\u91d1\uff09 \uff1d 4,500\u4e07\u5186<\/strong><\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u8868\u9762\u4e0a\u306e\u501f\u91d1\u306f9,500\u4e07\u5186\u3067\u3059\u304c\u3001\u3059\u3050\u306b\u8fd4\u305b\u308b\u73fe\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u5b9f\u8cea\u7684\u306a\u501f\u91d1\u8ca0\u62c5\u306f4,500\u4e07\u5186\u3067\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u9280\u884c\u306f\u3053\u306e\u300c\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u300d\u3092\u898b\u3066\u878d\u8cc7\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h2>\u8ca1\u52d9\u5206\u6790\u306b\u4f7f\u3046\u6307\u6a19\u3068\u9069\u6b63\u306a\u76ee\u5b89\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u9069\u6b63\u306a\u6c34\u6e96\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44542\/\" data-internallinksmanager029f6b8e52c=\"380\" title=\"\u81ea\u5df1\u8cc7\u672c\">\u81ea\u5df1\u8cc7\u672c<\/a>\u3084\u5229\u76ca\u3068\u306e\u30d0\u30e9\u30f3\u30b9\uff08\u6bd4\u7387\uff09\u3092\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u3068\u3001\u696d\u754c\u6a19\u6e96\u7684\u306a\u76ee\u5b89\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u5df1\u8cc7\u672c\uff08\u8fd4\u6e08\u4e0d\u8981\u306a\u682a\u4e3b\u304b\u3089\u306e\u51fa\u8cc7\u91d1\u3084\u5229\u76ca\u306e\u84c4\u7a4d\uff09\u306b\u5bfe\u3057\u3066\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u5272\u5408\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387\uff08%\uff09 \uff1d \uff08 \u6709\u5229\u5b50\u8ca0\u50b5 \u00f7 \u81ea\u5df1\u8cc7\u672c \uff09 \u00d7 100<\/strong><\/div>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u76ee\u5b89\uff08\u5168\u696d\u7a2e\u5e73\u5747\uff09\uff1a<\/strong>100%\u4ee5\u4e0b<\/li>\n<li><strong>\u8a55\u4fa1\u57fa\u6e96\uff1a<\/strong>\n<ul>\n<li><strong>50%\u4ee5\u4e0b\uff1a<\/strong>\u512a\u826f\u6c34\u6e96\u3002\u8ca1\u52d9\u4f53\u8cea\u306f\u76e4\u77f3\u3067\u3059\u3002<\/li>\n<li><strong>100%\u4ee5\u4e0b\uff1a<\/strong>\u6a19\u6e96\u6c34\u6e96\u3002\u501f\u5165\u91d1\u304c\u81ea\u5df1\u8cc7\u672c\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>100%\u8d85\u301c300%\uff1a<\/strong>\u8981\u6ce8\u610f\u3002\u81ea\u5df1\u8cc7\u672c\u3088\u308a\u501f\u91d1\u306e\u65b9\u304c\u591a\u3044\u72b6\u614b\u3067\u3059\u3002<\/li>\n<li><strong>300%\u8d85\uff1a<\/strong>\u5371\u967a\u6c34\u57df\u3002\u5c11\u3057\u306e\u91d1\u5229\u4e0a\u6607\u3084\u696d\u7e3e\u60aa\u5316\u3067\u7d4c\u55b6\u5371\u6a5f\u306b\u9665\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u696d\u3084\u30db\u30c6\u30eb\u696d\u306a\u3069\u3001\u5de8\u984d\u306e\u8a2d\u5099\u6295\u8cc7\u304c\u5fc5\u8981\u306a\u88c5\u7f6e\u7523\u696d\u3067\u306f\u3001200\u301c300%\u7a0b\u5ea6\u3067\u3082\u6b63\u5e38\u3068\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u50b5\u52d9\u511f\u9084\u5e74\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u5728\u306e\u300c\u672c\u696d\u3067\u7a3c\u3050\u529b\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u300d\u3067\u3059\u3079\u3066\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u8fd4\u6e08\u3059\u308b\u306e\u306b\u3001\u4f55\u5e74\u304b\u304b\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><strong>\u9280\u884c\u878d\u8cc7\u306e\u5be9\u67fb\u3067\u6700\u3082\u91cd\u8981\u8996\u3055\u308c\u308b\u6307\u6a19\u306e\u4e00\u3064<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u50b5\u52d9\u511f\u9084\u5e74\u6570\uff08\u5e74\uff09 \uff1d \uff08 \u6709\u5229\u5b50\u8ca0\u50b5 \uff0d \u904b\u8ee2\u8cc7\u91d1 \uff09 \u00f7 \uff08 <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a> \uff0b <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a> \uff09<\/strong><\/div>\n<p>\u203b\u7c21\u6613\u7684\u306b\u306f\u300c\u6709\u5229\u5b50\u8ca0\u50b5 \u00f7 (\u55b6\u696d\u5229\u76ca \uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb)\u300d\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002 \u203b\u5206\u6bcd\u306e\u300c\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u306f\u3001\u7c21\u6613\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/249\/\" data-internallinksmanager029f6b8e52c=\"5\" title=\"\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\">\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a>\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u76ee\u5b89\uff1a<\/strong>10\u5e74\u4ee5\u5185<\/li>\n<li><strong>\u8a55\u4fa1\u57fa\u6e96\uff1a<\/strong>\n<ul>\n<li>7\u5e74\u4ee5\u5185\uff1a\u5065\u5168\u3002\u8ffd\u52a0\u878d\u8cc7\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>10\u5e74\u4ee5\u5185\uff1a\u8a31\u5bb9\u7bc4\u56f2\u3002<\/li>\n<li>15\u5e74\u8d85\uff1a\u8981\u8b66\u6212\u3002\u9280\u884c\u304b\u3089\u306e\u65b0\u898f\u878d\u8cc7\u304c\u96e3\u3057\u304f\u306a\u308b\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<h3>3. EBITDA\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45285\/\" data-internallinksmanager029f6b8e52c=\"136\" title=\"EBITDA\">EBITDA<\/a>\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\u30c7\u30a3\u30fc\u30a8\u30fc\uff1a\u91d1\u5229\u30fb\u7a0e\u91d1\u30fb\u511f\u5374\u524d\u5229\u76ca\uff09\u306b\u5bfe\u3057\u3066\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u4f55\u500d\u3042\u308b\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u5206\u6790\u3084M&amp;A\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u983b\u7e41\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\uff08\u30b3\u30d4\u30fc\u7528\uff09\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>EBITDA\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387\uff08\u500d\uff09 \uff1d \uff08 \u6709\u5229\u5b50\u8ca0\u50b5 \uff0d \u73fe\u91d1\u9810\u91d1 \uff09 \u00f7 \uff08 \u55b6\u696d\u5229\u76ca \uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb \uff09<\/strong><\/div>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u76ee\u5b89\uff1a<\/strong>3\u301c5\u500d\u7a0b\u5ea6<\/li>\n<li><strong>\u7279\u5fb4\uff1a<\/strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u88fd\u9020\u696d\u306a\u3069\u306e\u5b9f\u529b\u3092\u3001\u3088\u308a\u6b63\u78ba\u306b\u6e2c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>4. DE\u30ec\u30b7\u30aa\uff08\u8ca0\u50b5\u8cc7\u672c\u500d\u7387\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>Debt\uff08\u8ca0\u50b5\uff09\u3068Equity\uff08\u8cc7\u672c\uff09\u306e\u6bd4\u7387\u3067\u3059\u3002<\/b><\/span>\u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387\u3068\u540c\u3058\u610f\u5473\u5408\u3044\u3067\u3059\u304c\u3001\u300c\u500d\u7387\u300d\u3067\u8868\u3057\u307e\u3059\u3002\u5927\u624b\u4f01\u696d\u3084\u6d77\u5916\u6295\u8cc7\u5bb6\u5411\u3051\u306eIR\u8cc7\u6599\u3067\u306f\u3053\u3061\u3089\u304c\u597d\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\uff08\u30b3\u30d4\u30fc\u7528\uff09\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>DE\u30ec\u30b7\u30aa\uff08\u500d\uff09 \uff1d \u6709\u5229\u5b50\u8ca0\u50b5 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/strong><\/div>\n<p><strong>\u76ee\u5b89\uff1a<\/strong>1.0\u500d\u4ee5\u4e0b 1\u500d\u3092\u8d85\u3048\u308b\u3068\u3001\u682a\u4e3b\u306e\u304a\u91d1\u3088\u308a\u9280\u884c\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u304a\u91d1\u306e\u65b9\u304c\u591a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u6d3b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30ea\u30b9\u30af\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u3001\u9069\u5207\u306b\u4f7f\u3048\u3070\u4f01\u696d\u306e\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u3092\u52a0\u901f\u3055\u305b\u308b\u6b66\u5668\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span> \u3053\u3053\u3067\u306f\u3001\u682a\u5f0f\u767a\u884c\uff08\u5897\u8cc7\uff09\u3068\u6bd4\u8f03\u3057\u305f\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3001\u8003\u616e\u3059\u3079\u304d\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<h4>1. \u30ec\u30d0\u30ec\u30c3\u30b8\u52b9\u679c\uff08\u3066\u3053\u306e\u539f\u7406\uff09<\/h4>\n<p>\u81ea\u5df1\u8cc7\u91d11\u5104\u5186\u3067\u4e8b\u696d\u3092\u3057\u30661,000\u4e07\u5186\u306e\u5229\u76ca\u3092\u51fa\u3059\uff08\u5229\u76ca\u738710%\uff09\u3088\u308a\u3001\u9280\u884c\u304b\u30894\u5104\u5186\u501f\u308a\u3066\u5408\u8a085\u5104\u5186\u6295\u8cc7\u3057\u30015,000\u4e07\u5186\u306e\u5229\u76ca\u3092\u51fa\u3057\u305f\u65b9\u304c\u3001\u4f01\u696d\u3068\u3057\u3066\u306e\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u306f\u5727\u5012\u7684\u306b\u901f\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u4ed6\u4eba\u8cc7\u672c\u3092\u4f7f\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u7387\uff08ROE\uff09\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u300c\u30ec\u30d0\u30ec\u30c3\u30b8\u52b9\u679c\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h4>2. \u7d4c\u55b6\u6a29\u306e\u7dad\u6301<\/h4>\n<p>\u5897\u8cc7\uff08\u65b0\u682a\u767a\u884c\uff09\u3092\u884c\u3046\u3068\u3001\u65b0\u305f\u306a\u682a\u4e3b\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u7d4c\u55b6\u8005\u306e\u6301\u682a\u6bd4\u7387\u304c\u4f4e\u4e0b\u3057\u3001\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u4e0b\u304c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u9280\u884c\u304b\u3089\u306e\u501f\u5165\uff08\u6709\u5229\u5b50\u8ca0\u50b5\uff09\u3067\u3042\u308c\u3070\u3001\u3044\u304f\u3089\u501f\u308a\u3066\u3082\u8b70\u6c7a\u6a29\uff08\u7d4c\u55b6\u6a29\uff09\u3078\u306e\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>3. \u7bc0\u7a0e\u52b9\u679c\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30b7\u30fc\u30eb\u30c9\uff09<\/h4>\n<p>\u9280\u884c\u306b\u652f\u6255\u3046\u300c\u652f\u6255\u5229\u606f\u300d\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u8cbb\u7528\uff08\u640d\u91d1\uff09\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u304c\u6e1b\u5c11\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u652f\u6255\u3046\u7a0e\u91d1\u3092\u6291\u3048\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30b7\u30fc\u30eb\u30c9\uff09\u3068\u547c\u3073\u307e\u3059\u3002\u914d\u5f53\u91d1\uff08\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u304b\u3089\u652f\u6255\u3046\uff09\u306b\u306f\u3053\u306e\u52b9\u679c\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u30ea\u30b9\u30af<\/h3>\n<h4>1. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u56fa\u5b9a\u5316\u3068\u5012\u7523\u30ea\u30b9\u30af<\/h4>\n<p>\u696d\u7e3e\u304c\u826f\u3044\u3068\u304d\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u58f2\u4e0a\u304c\u6025\u6e1b\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u501f\u5165\u91d1\u306e\u5143\u672c\u8fd4\u6e08\u3068\u5229\u606f\u306e\u652f\u6255\u3044\u306f\u5f85\u3063\u3066\u304f\u308c\u307e\u305b\u3093\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45057\/\" data-internallinksmanager029f6b8e52c=\"456\" title=\"\u56fa\u5b9a\u8cbb\">\u56fa\u5b9a\u8cbb<\/a>\u3068\u3057\u3066\u306e\u8fd4\u6e08\u8ca0\u62c5\u304c\u91cd\u304f\u306e\u3057\u304b\u304b\u308a\u3001\u9ed2\u5b57\u3067\u3042\u3063\u3066\u3082\u8cc7\u91d1\u304c\u5e95\u3092\u3064\u3051\u3070\u5012\u7523\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/8050\/\" data-internallinksmanager029f6b8e52c=\"277\" title=\"\u9ed2\u5b57\u5012\u7523\">\u9ed2\u5b57\u5012\u7523<\/a>\uff09\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h4>2. \u91d1\u5229\u5909\u52d5\u30ea\u30b9\u30af<\/h4>\n<p>\u5909\u52d5\u91d1\u5229\u3067\u501f\u308a\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5e02\u5834\u91d1\u5229\u304c\u4e0a\u6607\u3059\u308b\u3068\u652f\u6255\u5229\u606f\u304c\u6025\u5897\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u300110\u5104\u5186\u306e\u501f\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u91d1\u5229\u304c1%\u4e0a\u304c\u308b\u3060\u3051\u3067\u5e74\u95931,000\u4e07\u5186\u306e\u30b3\u30b9\u30c8\u5897\u3068\u306a\u308a\u3001\u5229\u76ca\u3092\u76f4\u63a5\u5727\u8feb\u3057\u307e\u3059\u3002<\/p>\n<h4>3. \u8ca1\u52d9\u5236\u9650\u6761\u9805\uff08\u30b3\u30d9\u30ca\u30f3\u30c8\uff09\u306e\u30ea\u30b9\u30af<\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u878d\u8cc7\u5951\u7d04\u306b\u304a\u3044\u3066\u300c\u5229\u76ca\u304c\u3007\u3007\u5186\u3092\u4e0b\u56de\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u300d\u300c\u7d14\u8cc7\u7523\u3092\u7dad\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u7279\u7d04\uff08\u8ca1\u52d9\u5236\u9650\u6761\u9805\uff09\u304c\u7d50\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u62b5\u89e6\u3059\u308b\u3068\u3001\u671f\u9650\u306e\u5229\u76ca\u3092\u55aa\u5931\u3057\u3001\u4e00\u62ec\u8fd4\u6e08\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u524a\u6e1b\u30fb\u9069\u6b63\u5316\u3059\u308b\u5b9f\u52d9\u30c6\u30af\u30cb\u30c3\u30af<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>B\/S\u5168\u4f53\u3092\u898b\u76f4\u3057\u3001\u300c\u8cc7\u7523\u306e\u30b9\u30ea\u30e0\u5316\u300d\u3068\u300c\u501f\u308a\u63db\u3048\u300d\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u3092\u5727\u8feb\u305b\u305a\u306b\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>1. \u8cc7\u7523\u306e\u30b9\u30ea\u30e0\u5316\u306b\u3088\u308b\u8fd4\u6e08\uff08B\/S\u306e\u5727\u7e2e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u5165\u91d1\u3092\u8fd4\u3059\u305f\u3081\u306e\u73fe\u91d1\u3092\u3001\u672c\u696d\u306e\u5229\u76ca\u4ee5\u5916\u304b\u3089\u637b\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u306e\u65e9\u671f\u56de\u53ce\uff1a<\/strong>\u56de\u53ce\u30b5\u30a4\u30c8\u3092\u77ed\u7e2e\u3057\u3001\u73fe\u91d1\u3092\u65e9\u304f\u624b\u5143\u306b\u5165\u308c\u308b\u3002<\/li>\n<li><strong>\u5728\u5eab\u306e\u524a\u6e1b\uff1a<\/strong>\u4e0d\u826f\u5728\u5eab\u3092\u51e6\u5206\u3057\u3001\u4fdd\u7ba1\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u308b\u3068\u540c\u6642\u306b\u73fe\u91d1\u5316\uff08\u307e\u305f\u306f\u640d\u91d1\u51e6\u7406\u306b\u3088\u308b\u7bc0\u7a0e\uff09\u3092\u56f3\u308b\u3002<\/li>\n<li><strong>\u904a\u4f11\u8cc7\u7523\u306e\u58f2\u5374\uff1a<\/strong>\u7a3c\u50cd\u3057\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3092\u58f2\u5374\u3057\u3001\u305d\u306e\u4ee3\u91d1\u3092\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45254\/\" data-internallinksmanager029f6b8e52c=\"461\" title=\"\u7dcf\u8cc7\u7523\">\u7dcf\u8cc7\u7523<\/a>\u304c\u6e1b\u308a\uff08\u5206\u6bcd\u306e\u7e2e\u5c0f\uff09\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u3082\u6e1b\u308b\uff08\u5206\u5b50\u306e\u7e2e\u5c0f\uff09\u305f\u3081\u3001ROA\uff08<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>\uff09\u3084<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>\u304c\u5287\u7684\u306b\u6539\u5584\u3057\u307e\u3059\u3002<\/p>\n<h3>2. \u501f\u308a\u63db\u3048\uff08\u30ea\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff09\u3068\u4e00\u672c\u5316<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8907\u6570\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5c0f\u53e3\u3067\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u9ad8\u3044\u91d1\u5229\u306e\u307e\u307e\u501f\u308a\u7d9a\u3051\u3066\u3044\u308b\u501f\u5165\u91d1\u304c\u3042\u308b\u5834\u5408\u3001\u6761\u4ef6\u306e\u826f\u3044\u878d\u8cc7\u3078\u306e\u300c\u501f\u308a\u63db\u3048\u300d\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u9577\u671f\u5316\uff1a<\/strong>\u6bce\u6708\u306e\u8fd4\u6e08\u984d\u304c\u91cd\u3044\u300c\u77ed\u671f\u501f\u5165\u91d1\u300d\u3092\u3001\u671f\u9593\u306e\u9577\u3044\u300c\u9577\u671f\u501f\u5165\u91d1\u300d\u306b\u501f\u308a\u63db\u3048\u308b\u3053\u3068\u3067\u3001\u6708\u3005\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u6e1b\u3089\u3059\uff08\u3053\u308c\u3092\u300c\u9577\u671f\u30fb\u77ed\u671f\u306e\u30d0\u30e9\u30f3\u30b9\u9069\u6b63\u5316\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3002<\/li>\n<li><strong>\u4e00\u672c\u5316\uff1a<\/strong>\u8907\u6570\u884c\u306e\u501f\u5165\u3092\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u7b49\u306e\u878d\u8cc7\u3067\u4e00\u672c\u5316\u3057\u3001\u4e8b\u52d9\u624b\u9593\u3092\u524a\u6e1b\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>3. \u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\uff08DES\uff09\u306e\u6d3b\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d4c\u55b6\u4e0d\u632f\u306a\u3069\u3067\u8fd4\u6e08\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u3001\u501f\u5165\u91d1\uff08\u30c7\u30c3\u30c8\uff09\u3092\u682a\u5f0f\uff08\u30a8\u30af\u30a4\u30c6\u30a3\uff09\u306b\u4ea4\u63db\u3057\u3066\u3082\u3089\u3046\u624b\u6cd5\u3067\u3059\u3002 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