{"id":79838,"date":"2025-02-27T17:47:30","date_gmt":"2025-02-27T08:47:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79838"},"modified":"2026-10-06T21:14:09","modified_gmt":"2026-10-06T12:14:09","slug":"%e3%80%90%e6%96%b0%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%80%91300%e4%b8%87%e5%86%86%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%af%ef%bc%9f%e5%b0%91%e9%a1%8d%e3%83%aa%e3%83%bc","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79838\/","title":{"rendered":"\u3010\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3011300\u4e07\u5186\u57fa\u6e96\u3068\u306f\uff1f\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5224\u5b9a\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e300\u4e07\u5186\u57fa\u6e96\u3068\u306f\uff1f<\/div>\n<p><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e300\u4e07\u5186\u57fa\u6e96\u3068\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d041\u4ef6\u5f53\u305f\u308a\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u3092\u7701\u7565\u3067\u304d\u308b\u7c21\u4fbf\u51e6\u7406\u306e\u5224\u5b9a\u57fa\u6e96\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>300\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u81ea\u52d5\u7684\u306b\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306b\u306f\u306a\u3089\u306a\u3044<\/li>\n<li>\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u3066\u5224\u5b9a\u3067\u304d\u308b<\/li>\n<li>\u77ed\u671f\u30ea\u30fc\u30b9\u30fb\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u306f\u5224\u5b9a\u57fa\u6e96\u304c\u7570\u306a\u308b<\/li>\n<\/ul>\n<p>Q. 300\u4e07\u5186\u57fa\u6e96\u306f\u3069\u3046\u3084\u3063\u3066\u5224\u5b9a\u3059\u308b\uff1f<\/p>\n<p>A. 1\u56de\u5f53\u305f\u308a\u306e\u30ea\u30fc\u30b9\u6599\u00d7\u5951\u7d04\u671f\u9593\u3067\u7b97\u51fa\u3057\u305f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u306e\u63a7\u9664\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<p>2024\u5e749\u6708\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u65b0\u305f\u306a\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u5f93\u6765\u57fa\u6e96\u3068\u540c\u69d8\u3001300\u4e07\u5186\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\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&#038;provider_info=cv.79838.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>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e300\u4e07\u5186\u57fa\u6e96\u3068\u306f\uff1f<\/h2>\n<p><strong>2024\u5e749\u6708\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u300d\u304c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><span style=\"background-color: #ffff99;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u306f\u30012027\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u65b0\u305f\u306a\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5f93\u6765\u306e\u57fa\u6e96\u3068\u540c\u3058\u304f\u3001\u65b0\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u3055\u308c\u308b\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u4ee5\u4e0b\u3067\u306f\u30ea\u30fc\u30b9\u306e\u501f\u308a\u624b\u5074\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306e\u307f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p><strong>\u5f93\u6765\u306e\u57fa\u6e96\u3067\u3042\u308b\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c16\u53f7\uff09\u300d\u306b\u304a\u3044\u3066\u3082\u4f8b\u5916\u7684\u306a\u63aa\u7f6e\u3068\u3057\u3066\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/strong><\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u65b0\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u822c\u516c\u8868\u3055\u308c\u305f\u65b0\u57fa\u6e96\u306e\u30d9\u30fc\u30b9\u3068\u306a\u3063\u305f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306eIFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u300c\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>IFRS\u7b2c16\u53f7\u306e\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u3066\u958b\u767a\u3055\u308c\u305f\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u501f\u308a\u624b\u5074\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u6599\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5f93\u6765\u57fa\u6e96\u3067\u3082\u65b0\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u3068\u306a\u308b\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u540c\u69d8\u306b\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306b\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: center;\">\u3010\u65b0\u65e7\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1.jpg\" alt=\"\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u30a4\u30e1\u30fc\u30b8\" width=\"421\" height=\"149\" class=\"aligncenter wp-image-92306 size-full\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1.jpg 421w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1-300x106.jpg 300w\" sizes=\"auto, (max-width: 421px) 100vw, 421px\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u65e7\u3069\u3061\u3089\u306e\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>300\u4e07\u5186\u57fa\u6e96\u306e\u5224\u5b9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5224\u5b9a\u3068\u3057\u3066\u306f\u3001\u5f93\u6765\u306e\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u300c\u30ea\u30fc\u30b9\u5951\u7d041\u4ef6\u5f53\u305f\u308a\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u5224\u5b9a\u3059\u308b\u65b9\u6cd5\u3092\u8e0f\u8972\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u57fa\u6e96\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 100.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ol>\n<li>\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u57fa\u6e96\u984d\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/li>\n<li>\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u30ea\u30fc\u30b9\u3067\u3001\u304b\u3064\u3001\u30ea\u30fc\u30b9\u5951\u7d041\u4ef6\u5f53\u305f\u308a\u306e\u91d1\u984d\u306b\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u30ea\u30fc\u30b9\uff08300\u4e07\u5186\u57fa\u6e96\uff09<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u3068\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u91d1\u984d\u304c\u7b97\u5b9a\u3067\u304d\u308b\u30ea\u30fc\u30b9\u671f\u9593\u304c\u5224\u5b9a\u3067\u304d\u3001\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u306e\u5408\u7406\u7684\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u7b49\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\uff08\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\uff09\u3002300\u4e07\u5186\u3092\u5224\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u65b0\u54c1\u6642\u306e\u30ea\u30fc\u30b91\u4ef6\u3042\u305f\u308a\u306e\u4fa1\u5024\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3082\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e0a\u8a18\u306e\u57fa\u6e962\u306b\u4ee3\u3048\u3066\u3001IFRS16\u53f7\u958b\u767a\u5f53\u6642\uff082015\u5e74\uff09\u306e\u4fa1\u5024\u3092\u5ff5\u982d\u306b\u304a\u3044\u3066\u300c\u30ea\u30fc\u30b91\u4ef6\u3054\u3068\u306e\u65b0\u54c1\u6642\u306e\u539f\u8cc7\u7523\u4fa1\u5024\u304c5,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u7a0b\u5ea6\u300d\u3068\u3044\u3046\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd|\u4f01\u696d\u57fa\u6e96\u4f1a\u8a08\u59d4\u54e1\u4f1a<\/a>\uff08\u7b2c22\u9805\u3001\u7b2c23\u9805\u3054\u53c2\u7167\uff09\uff08\u7b2cBC42\u9805\u3001\u7b2cBC45\u9805\u3054\u53c2\u7167\uff09<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e300\u4e07\u5186\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u306f\uff1f<\/h2>\n<p><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u306f\u3001\u65b0\u305f\u306a\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u300d\u306b\u8a72\u5f53\u3059\u308b\u5951\u7d04\u3067\u3059\u3002<\/strong>\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u304c\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u30ea\u30fc\u30b9\u300d\u3068\u306a\u308b\u306e\u304b\u6982\u8981\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>300\u4e07\u5186\u57fa\u6e96\u3067\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u6839\u62e0\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9<\/h3>\n<p><strong>\u65b0\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u3068\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<blockquote><p>\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u7b2c6\u9805\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p><\/blockquote>\n<p>\u3055\u3089\u306b\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\uff08\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5177\u4f53\u7684\u306a\u6307\u91dd\u3092\u793a\u3057\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff09\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u8cc3\u501f\u7b49\u306e\u5951\u7d04\u306b\u3042\u305f\u3063\u3066\u306f\u300c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u300d\u3092\u3059\u308b<\/li>\n<li>\u300c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u300d\u3092\u300c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u300d\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3082\u306e\u3068\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u7b2c5\u9805\u76ee\uff09<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u91dd<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<p>\u3053\u3053\u3067\u3001\u91cd\u8981\u306a\u306e\u304c\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3067\u3059\u3002\u300c\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u300d\u3068\u306f\u3001\u501f\u308a\u624b\u304c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u300c\u305d\u306e\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3092\u4eab\u53d7\u300d\u3067\u304d\u3066\u3001\u304b\u3064\u3001\u501f\u308a\u624b\u304c\u300c\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6301\u3064\u300d\u3053\u3068\u3092\u6307\u3059\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\uff1c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u30a4\u30e1\u30fc\u30b8\uff1e<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"421\" height=\"149\" class=\"aligncenter size-large wp-image-92306\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1.jpg\" alt=\"\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u30a4\u30e1\u30fc\u30b8\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1.jpg 421w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/doc-image-i1-300x106.jpg 300w\" sizes=\"auto, (max-width: 421px) 100vw, 421px\" \/><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5951\u7d04\u66f8\u306b\u300c\u30ea\u30fc\u30b9\u300d\u300c\u8cc3\u8cb8\u501f\u300d\u306a\u3069\u3068\u66f8\u304b\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u3053\u3068\u3068\u306a\u308c\u3070\u300c\u30ea\u30fc\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u6765\u306f\u3001\u30ea\u30fc\u30b9\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u305f\u5951\u7d04\u306b\u304a\u3044\u3066\u3082\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u3092\u652f\u914d\u3059\u308b\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u6539\u3081\u3066\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u671f\u9593<\/h3>\n<p><strong>\u30ea\u30fc\u30b9\u306b\u306f\u3001\u5951\u7d04\u671f\u9593\u306e\u5ef6\u9577\u304c\u3067\u304d\u308b\u5951\u7d04\u3082\u591a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/strong>\u501f\u308a\u624b\u306b\u3088\u3063\u3066\u306f\u300c\u7279\u306b\u4f55\u3082\u306a\u3051\u308c\u3070\u5ef6\u9577\u3059\u308b\u300d\u3068\u898b\u8fbc\u3093\u3067\u5951\u7d04\u3059\u308b\u3053\u3068\u3082\u591a\u3005\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u5f93\u6765\u57fa\u6e96\u3067\u306f\u57fa\u672c\u7684\u306b\u5951\u7d04\u671f\u9593\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u65b0\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u3042\u308a\u3001\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u671f\u9593\u3092\u542b\u3081\u3066\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u4f8b\u5916\u3068\u3055\u308c\u307e\u3059\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u304b\u3069\u3046\u304b\u300d\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u30665\u3064\u306e\u4f8b\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u5ef6\u9577\u307e\u305f\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593\u306b\u4fc2\u308b\u5951\u7d04\u6761\u4ef6<\/li>\n<li>\u5927\u5e45\u306a\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u306e\u6709\u7121<\/li>\n<li>\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u306b\u95a2\u9023\u3057\u3066\u751f\u3058\u308b\u30b3\u30b9\u30c8<\/li>\n<li>\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u7167\u3089\u3057\u305f\u539f\u8cc7\u7523\u306e\u91cd\u8981\u6027<\/li>\n<li>\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u307e\u305f\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6761\u4ef6<\/li>\n<\/ol>\n<\/div>\n<p>\u4f8b\u3048\u3070\u30011\uff09\u306b\u304a\u3044\u3066\u501f\u308a\u624b\u304c\u5e02\u5834\u3088\u308a\u3082\u6709\u5229\u306b\u30ea\u30fc\u30b9\u306e\u5ef6\u9577\u3092\u9078\u629e\u3067\u304d\u308b\u306a\u3089\u3070\u3001\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u30014\uff09\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u304c\u7279\u5225\u4ed5\u69d8\u3067\u3042\u308b\u7b49\u306e\u5834\u5408\u306f\u501f\u308a\u624b\u304c\u4ee3\u66ff\u8cc7\u7523\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u3001\u3053\u306e\u5834\u5408\u3082\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u7b2c17\u9805\u76ee\uff09<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u91dd<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e300\u4e07\u5186\u57fa\u6e96\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u6761\u4ef6\u306f\uff1f<\/h2>\n<p><strong>\u4f1a\u8a08\u57fa\u6e96\u3092\u4e00\u5ea6\u9078\u629e\u3057\u305f\u3089\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u6b63\u5f53\u306a\u7406\u7531\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306b\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u5909\u66f4\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u4e8b\u524d\u306b\u3088\u304f\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u5951\u7d04\u671f\u9593\u306b\u3064\u3044\u3066<\/h3>\n<p><strong>\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u30ea\u30fc\u30b9\u6599\u306e\u7dcf\u984d\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d \uff1d 1\u56de\u5f53\u305f\u308a\u306e\u30ea\u30fc\u30b9\u6599 \u00d7 \u30ea\u30fc\u30b9\u5bfe\u8c61\u671f\u9593<\/strong><\/div>\n<p>300\u4e07\u5186\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5bfe\u8c61\u671f\u9593\u306f\u30ea\u30fc\u30b9\u306e\u5951\u7d04\u671f\u9593\u3067\u5224\u5b9a\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u65b0\u57fa\u6e96\u3067\u306f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u8003\u3048\u65b9\u3082\u5909\u308f\u308b\u3068\u3057\u307e\u3057\u305f\u304c\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u8cc7\u7523\u3067\u306f\u4f8b\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u7b2c23\u9805\u76ee\uff09<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u91dd<\/a><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<h3>\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u306e\u63a7\u9664\u306b\u3064\u3044\u3066<\/h3>\n<p><strong>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u3068\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u7dad\u6301\u7ba1\u7406\u306b\u95a2\u9023\u3057\u3066\u767a\u751f\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u4fdd\u967a\u6599\u306a\u3069\u306e\u8cbb\u7528\u3092\u8a00\u3044\u307e\u3059\u3002<\/strong>\u3053\u308c\u3089\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u306f\u3001\u901a\u5e38\u501f\u308a\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306e\u4e2d\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u501f\u308a\u624b\u306b\u304a\u3044\u3066\u767a\u751f\u3059\u308b\u30ea\u30fc\u30b9\u6599\u306b\u306f\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u5229\u7528\u5bfe\u4fa1\u3060\u3051\u3067\u306a\u304f\u3001\u4ed8\u5e2f\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u90e8\u5206\u306e\u5bfe\u4fa1\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u901a\u5e38\u3001\u501f\u308a\u624b\u5074\u304b\u3089\u306f\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u306b\u3064\u3044\u3066\u77e5\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3082\u306e\u306e\u3001\u306a\u304b\u306b\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5272\u5408\u304c\u91cd\u8981\u306a\u5951\u7d04\u3082\u3042\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u6599\u304b\u3089\u5408\u7406\u7684\u306a\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u306e\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u3068\u3081\u308b\u3068\u3001\u300c\u5c11\u984d\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306b\u3066\u5224\u65ad\u3059\u308b\u304c\u3001\u305d\u306e\u969b\u306b\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u305f\u4e0a\u3067300\u4e07\u5186\u57fa\u6e96\u306e\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS16\u53f7\u3068\u306e\u6574\u5408\uff085,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\uff09<\/h3>\n<p><strong>\u4e0a\u5834\u4f1a\u793e\u3060\u3051\u3067\u3082\u7d04300\u793e\u3042\u307e\u308a\u304c\u81ea\u793e\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u3053\u308c\u3089\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u56fd\u5185\u306e\u65b0\u305f\u306a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082IFRS16\u53f7\u306b\u5f93\u3046\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u300c\u65b0\u54c1\u6642\u306b\u539f\u8cc7\u7523\u306e\u4fa1\u50245,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u3067\u3042\u308b\u30ea\u30fc\u30b9\u300d\u3068\u3044\u30462015\u5e74\u5f53\u6642\u306e\u57fa\u6e96\u3082\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jpx.co.jp\/equities\/improvements\/ifrs\/02.html\" target=\"_blank\" 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