{"id":80829,"date":"2025-03-28T15:35:06","date_gmt":"2025-03-28T06:35:06","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80829"},"modified":"2026-10-06T20:42:27","modified_gmt":"2026-10-06T11:42:27","slug":"ifrs%e7%ac%ac16%e5%8f%b7%e3%80%8c%e3%83%aa%e3%83%bc%e3%82%b9%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%82%84%e4%bb%95%e8%a8%b3%e4%be%8b%e3%82%92%e3%82%8f%e3%81%8b-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80829\/","title":{"rendered":"IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>IFRS16\u53f7\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9055\u3044\u306f\uff1f<\/div>\n<p><strong>IFRS\u7b2c16\u53f7\u306f\u501f\u624b\u306e\u5168\u30ea\u30fc\u30b9\u3092\u539f\u5247\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u3059\u308b\u70b9\u3067\u3001\u73fe\u884c\u65e5\u672c\u57fa\u6e96\u3068\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u8cbb\u7528\u51e6\u7406\u3067\u304d\u308b<\/li>\n<li>IFRS\u9069\u7528\u3067\u7dcf\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u5897\u52a0\u3057\u8ca1\u52d9\u6307\u6a19\u304c\u5909\u52d5\u3059\u308b<\/li>\n<li>\u65b0\u65e5\u672c\u57fa\u6e96\u306f2027\u5e744\u6708\u4ee5\u964d\u306b\u540c\u69d8\u306e\u5f71\u97ff\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n<p>Q. 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\/>\n\u306a\u304a\u3001\u524d\u6255\u30ea\u30fc\u30b9\u6599\u3001\u521d\u671f\u76f4\u63a5\u30b3\u30b9\u30c8\u3001\u30ea\u30fc\u30b9\u30fb\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3001\u539f\u72b6\u56de\u5fa9\u7fa9\u52d9\u7b49\u304c\u306a\u3044\u3082\u306e\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h4>\u4ed5\u8a33\u4f8b\uff08\u501f\u624b\u5074\uff09<\/h4>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>1,000\u4e07\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>1,000\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3053\u3067\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u533a\u5206\u79d1\u76ee\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u91d1\u878d\u8ca0\u50b5\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5229\u606f\u3068\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<h4>\u5229\u606f\u8cbb\u7528\u306e\u767a\u751f\u6642<\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u5229\u606f\u304c33,333\u5186\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6c7a\u7b97\u6642\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u652f\u6255\u5229\u606f<\/td>\n<td>33,333\u5186<\/td>\n<td>\u672a\u6255\u5229\u606f<\/td>\n<td>33,333\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6b8b\u9ad8\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u91d1\u5229\u3092\u304b\u3051\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3002<\/p>\n<h4>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642<\/h4>\n<p>\u6708\u984d20\u4e07\u5186\u3092\u652f\u6255\u3046\u969b\u300133,333\u5186\u3092\u30ea\u30fc\u30b9\u5229\u606f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3001\u6b8b\u308a\u306e166,667\u5186\u3092\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5143\u672c\u8fd4\u6e08\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>166,667\u5186<\/td>\n<td rowspan=\"2\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td rowspan=\"2\">200,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u5229\u606f<\/td>\n<td>33,333\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642<\/h4>\n<p>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u501f\u624b\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u8a8d\u8b58\u3057\u3001\u305d\u306e\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u524d\u63d0\u6761\u4ef6\u3067\u3042\u308b\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u50241,000\u4e07\u5186\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c5\u5e74\uff0860\u304b\u6708\uff09\u306e\u5834\u5408\u3001\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3068\u3001\u6708\u6b21\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>166,667\u5186<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>166,667\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u4ed5\u8a33\u306b\u3088\u308a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u6bce\u6708166,667\u5186\u305a\u3064\u6e1b\u5c11\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u5b9f\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u6b8b\u5b58\u4fa1\u5024\u3084\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5909\u66f4\u306a\u3069\u3082\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5909\u66f4\u30fb\u518d\u8a55\u4fa1\u6642\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u5951\u7d04\u671f\u9593\u306e\u5909\u66f4\u3084\u30ea\u30fc\u30b9\u6599\u306e\u518d\u4ea4\u6e09\u306a\u3069\u3001\u30ea\u30fc\u30b9\u6761\u4ef6\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u304a\u3088\u3073\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u518d\u8a55\u4fa1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u524d\u8ff0\u306e\u4f8b\u3067\u30ea\u30fc\u30b9\u671f\u9593\u304c\u5ef6\u3073\u3001\u8ffd\u52a0\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u304c200\u4e07\u5186\u5897\u52a0\u3057\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>200\u4e07\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u4ed5\u8a33\u3067\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u5897\u52a0\u3057\u305f\u3053\u3068\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u306a\u3069\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u8ffd\u52a0\u7684\u306b\u652f\u6255\u3046\u7fa9\u52d9\u304c\u751f\u3058\u305f\u5206\u3001\u65e2\u5b58\u306e\u6570\u5024\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u640d\u51e6\u7406\u3068\u7c3f\u4fa1\u8abf\u6574\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u4eee\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c1,000\u4e07\u5186\u3067\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7d50\u679c\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c900\u4e07\u5186\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001100\u4e07\u5186\u306e\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6e1b\u640d\u640d\u5931<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>100\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6e1b\u640d\u30c6\u30b9\u30c8\u306b\u3088\u308a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u30011,000\u4e07\u5186\uff0d900\u4e07\u5186\uff1d100\u4e07\u5186\u306e\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u6e1b\u640d\u5f8c\u306e\u4fa1\u984d\uff08900\u4e07\u5186\uff09\u3068\u3059\u308b\u305f\u3081\u3001\u6e1b\u640d\u640d\u5931\u5206\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002IFRS\u3067\u306f\u3001\u5c06\u6765\u7684\u306b\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u6539\u5584\u3057\u305f\u5834\u5408\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u3057\u5165\u308c\uff08\u30ea\u30d0\u30fc\u30b5\u30eb\uff09\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u306e\u308c\u3093\u306b\u5bfe\u3059\u308b\u623b\u3057\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u3068\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3068\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u3069\u3061\u3089\u3082\u501f\u624b\u5074\u306e\u30ea\u30fc\u30b9\u3092\u539f\u5247\u3068\u3057\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3059\u308b\u70b9\u3067\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001IFRS\u7b2c16\u53f7\u3068\u306e\u6574\u5408\u6027\u3092\u610f\u8b58\u3057\u3066\u958b\u767a\u3055\u308c\u305f\u65e5\u672c\u57fa\u6e96\u3067\u3059\u304c\u3001\u9069\u7528\u5bfe\u8c61\u3084\u7d30\u304b\u306a\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u306f\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3092\u300c\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h3>\u501f\u624b\u5074\u306e\u57fa\u672c\u51e6\u7406\u306f\u3069\u3061\u3089\u3082\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u501f\u624b\u5074\u306f\u539f\u5247\u3068\u3057\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span>\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u3001\u501f\u624b\u5074\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u8003\u3048\u65b9\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306e\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u8cc3\u8cb8\u501f\u51e6\u7406\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u65b0\u57fa\u6e96\u3067\u306f\u77ed\u671f\u30ea\u30fc\u30b9\u3084\u5c11\u984d\u30ea\u30fc\u30b9\u306a\u3069\u3092\u9664\u304d\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u65b9\u5411\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>IFRS\u7b2c16\u53f7<\/th>\n<th>\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u501f\u624b\u5074\u306e\u57fa\u672c\u51e6\u7406<\/td>\n<td>\u539f\u5247\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9<\/td>\n<td>\u539f\u5247\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9<\/td>\n<\/tr>\n<tr>\n<td>\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<\/tr>\n<tr>\n<td>\u8cbb\u7528\u51e6\u7406<\/td>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u5229\u606f\u8cbb\u7528\u3092\u8a08\u4e0a<\/td>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u5229\u606f\u8cbb\u7528\u3092\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u5f93\u6765\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u8a08\u4e0a<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u8a08\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u9069\u7528\u5bfe\u8c61\u3068\u9069\u7528\u6642\u671f\u306b\u9055\u3044\u304c\u3042\u308b<\/h3>\n<p>IFRS\u7b2c16\u53f7\u306f\u3001IFRS\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u304c\u9069\u7528\u3059\u308b\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u30022019\u5e741\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u5e74\u6b21\u5831\u544a\u671f\u9593\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u5411\u3051\u306e\u56fd\u5185\u57fa\u6e96\u3067\u30012027\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u30fb\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4e21\u8005\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u5411\u6027\u306f\u8fd1\u3044\u3082\u306e\u306e\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u3084\u9069\u7528\u958b\u59cb\u6642\u671f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>IFRS\u7b2c16\u53f7<\/th>\n<th>\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u57fa\u6e96\u306e\u4f4d\u7f6e\u3065\u3051<\/td>\n<td>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/td>\n<td>\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96<\/td>\n<\/tr>\n<tr>\n<td>\u4e3b\u306a\u5bfe\u8c61\u4f01\u696d<\/td>\n<td>IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306a\u3069<\/td>\n<td>\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u5bfe\u8c61\u4f01\u696d<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u7528\u958b\u59cb\u6642\u671f<\/td>\n<td>2019\u5e741\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u5e74\u5ea6<\/td>\n<td>2027\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/td>\n<td>IFRS\u63a1\u7528\u4f01\u696d\u306b\u5f71\u97ff<\/td>\n<td>\u65e5\u672c\u57fa\u6e96\u9069\u7528\u4f01\u696d\u306b\u5f71\u97ff<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u4f8b\u5916\u898f\u5b9a\u3084\u8868\u793a\u30fb\u6ce8\u8a18\u306f\u500b\u5225\u78ba\u8a8d\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u65e5\u672c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306fIFRS\u7b2c16\u53f7\u306b\u8fd1\u3044\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5b8c\u5168\u306b\u540c\u3058\u57fa\u6e96\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u77ed\u671f\u30ea\u30fc\u30b9\u3084\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u53d6\u6271\u3044\u3001\u8cb8\u624b\u5074\u306e\u51e6\u7406\u3001\u8868\u793a\u65b9\u6cd5\u3001\u6ce8\u8a18\u3001\u7d4c\u904e\u63aa\u7f6e\u306a\u3069\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u300cIFRS\u7b2c16\u53f7\u3068\u540c\u3058\u3060\u304b\u3089\u300d\u3068\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u3084\u9069\u7528\u6307\u91dd\u306b\u57fa\u3065\u3044\u3066\u3001\u81ea\u793e\u306e\u5951\u7d04\u7ba1\u7406\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u898b\u76f4\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u78ba\u8a8d\u9805\u76ee<\/th>\n<th>\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u77ed\u671f\u30ea\u30fc\u30b9<\/td>\n<td>\u4f8b\u5916\u51e6\u7406\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u5c11\u984d\u30ea\u30fc\u30b9<\/td>\n<td>\u91d1\u984d\u57fa\u6e96\u3084\u9069\u7528\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8cb8\u624b\u5074\u306e\u51e6\u7406<\/td>\n<td>\u501f\u624b\u5074\u307b\u3069\u5927\u304d\u304f\u5909\u308f\u3089\u306a\u3044\u90e8\u5206\u3082\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8868\u793a\u30fb\u6ce8\u8a18<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3001\u8cbb\u7528\u3001\u5951\u7d04\u6761\u4ef6\u306e\u958b\u793a\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u7d4c\u904e\u63aa\u7f6e<\/td>\n<td>\u9069\u7528\u521d\u5e74\u5ea6\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>IFRS\u7b2c16\u53f7\u3068\u65e5\u672c\u57fa\u6e96\u3067\u8ca1\u52d9\u6307\u6a19\u3078\u306e\u5f71\u97ff\u306f\u3069\u3046\u9055\u3046\uff1f<\/h2>\n<p><span style=\"background-color: 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