{"id":80834,"date":"2025-03-28T15:42:03","date_gmt":"2025-03-28T06:42:03","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80834"},"modified":"2026-04-22T15:30:12","modified_gmt":"2026-04-22T06:30:12","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-2-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80834\/","title":{"rendered":"IFRS16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3080\uff1f\u4f1a\u8a08\u51e6\u7406\u3068\u5224\u65ad\u57fa\u6e96\u3068\u306f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3068\u81ea\u52d5\u66f4\u65b0\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306f\uff1f<\/div>\n<p><strong>IFRS16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u3001\u5951\u7d04\u4e0a\u306e\u671f\u9593\u306b\u52a0\u3048\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306a\u81ea\u52d5\u66f4\u65b0\u671f\u9593\u3082\u542b\u3081\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\uff0b\u884c\u4f7f\u78ba\u5b9f\u306a\u5ef6\u9577\u671f\u9593\u3067\u5224\u5b9a<\/li>\n<li>\u9ad8\u984d\u306a\u5185\u90e8\u9020\u4f5c\u3084\u79fb\u8ee2\u30b3\u30b9\u30c8\u304c\u5224\u65ad\u8981\u7d20<\/li>\n<li>\u72b6\u6cc1\u5909\u5316\u6642\u306f\u671f\u4e2d\u3067\u3082\u518d\u8a55\u4fa1\u30fb\u4fee\u6b63\u304c\u5fc5\u9808<\/li>\n<\/ul>\n<p>\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u308b\u3068\u8ca1\u52d9\u3078\u306e\u5f71\u97ff\u306f\u3001\u5951\u7d042\u5e74\u3092\u5b9f\u8cea4\u5e74\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u3001\u8ca0\u50b5\u8a08\u4e0a\u984d\u304c\u7d042\u500d\u306b\u81a8\u3089\u3080\u8a66\u7b97\u3082\u3042\u308a\u3001ROA\u7b49\u306e\u6307\u6a19\u304c\u60aa\u5316\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u5951\u7d04\u66f8\u4e0a\u306f2\u5e74\u5951\u7d04\u3060\u304c\u3001\u5b9f\u969b\u306f\u81ea\u52d5\u66f4\u65b0\u3067\u9577\u671f\u9593\u4f7f\u7528\u3059\u308b\u4e88\u5b9a\u3002\u3053\u306e\u5834\u5408\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306f\u4f55\u5e74\u3067\u8a08\u7b97\u3059\u3079\u304d\u304b\uff1f\u300d IFRS\u7b2c16\u53f7\uff08\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\uff09\u306e\u9069\u7528\u3084\u3001\u305d\u308c\u306b\u8ffd\u968f\u3059\u308b\u65e5\u672c\u306e\u300c\u65b0\u30ea\u30fc\u30b9<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306e\u5c0e\u5165\u306b\u304a\u3044\u3066\u3001\u300c\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5224\u5b9a\u300d\u306f\u60a9\u307f\u3069\u3053\u308d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u671f\u9593\u306f\u3001\u5951\u7d04\u66f8\u4e0a\u306e\u671f\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u8cea\u7684\u306a\u4f7f\u7528\u671f\u9593\uff08\u81ea\u52d5\u66f4\u65b0\u3084\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u3092\u542b\u3081\u3066\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u52d5\u66f4\u65b0\u306e\u5224\u65ad\u57fa\u6e96\u3084\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3001\u696d\u52d9\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\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.80834.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>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3068\u306f\u300c\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u8cc7\u7523\u30fb\u8ca0\u50b5\u8a08\u4e0a\u3059\u308b\u300d\u57fa\u6e96\u3067\u3042\u308a\u3001\u305d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u306e\u304c\u30ea\u30fc\u30b9\u671f\u9593\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u3082\u305d\u3082IFRS\u7b2c16\u53f7\uff08International Financial Reporting Standard 16\uff09\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304c\u516c\u8868\u3057\u305f\u30ea\u30fc\u30b9\u306e\u65b0\u57fa\u6e96\u3067\u3059\u3002 \u5f93\u6765\u306e\u57fa\u6e96\uff08IAS\u7b2c17\u53f7\uff09\u3068\u306e\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u300c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306b\u8a08\u4e0a\uff09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1336\/\" data-internallinksmanager029f6b8e52c=\"471\" title=\"\u8cc3\u501f\u6599\">\u8cc3\u501f\u6599<\/a>\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3084\u6a5f\u5668\u30ea\u30fc\u30b9\u3082\u3001IFRS\u7b2c16\u53f7\u3067\u306f\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u300c\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u3044\u304f\u3089\u7a4d\u3080\u304b\uff1f\u300d\u3092\u6c7a\u3081\u308b\u6700\u5927\u306e\u8981\u7d20\u304c\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306a\u306e\u3067\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u307e\u308c\u308b3\u3064\u306e\u8981\u7d20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u306b\u52a0\u3048\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306a\u5ef6\u9577\u671f\u9593\u3084\u89e3\u7d04\u3057\u306a\u3044\u671f\u9593\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u81ea\u52d5\u66f4\u65b0\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u671f\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3084\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3044\u3063\u305f\u6a29\u5229\u95a2\u4fc2\u3082\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e3\u3064\u306e\u671f\u9593\u3092\u5408\u7b97\u3057\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\uff08Non-cancellable<\/strong> period\uff09<br \/>\n\u501f\u624b\u304c\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u89e3\u7d04\u3067\u304d\u306a\u3044\u671f\u9593\u3002<\/li>\n<li><strong>\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/strong><br \/>\n\u501f\u624b\u304c\u30ea\u30fc\u30b9\u3092\u5ef6\u9577\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u671f\u9593\u3092\u542b\u3081\u307e\u3059\u3002<\/li>\n<li><strong>\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/strong><br \/>\n\u501f\u624b\u304c\u30ea\u30fc\u30b9\u3092\u89e3\u7d04\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u300c\u3057\u306a\u3044\u300d\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u671f\u9593\u3092\u542b\u3081\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u5951\u7d04\u66f8\u306b\u300c2\u5e74\u300d\u3068\u66f8\u3044\u3066\u3042\u3063\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u300c10\u5e74\u4f7f\u3046\u3053\u3068\u304c\u78ba\u5b9f\u300d\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u306f10\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u7d42\u4e86\u5f8c\u3082\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u6a29\u5229\u3067\u3042\u308a\u3001\u884c\u4f7f\u304c\u78ba\u5b9f\u306a\u3089\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u7d42\u4e86\u6642\u306b\u501f\u624b\u306e\u610f\u601d\u3067\u5951\u7d04\u3092\u7d99\u7d9a\u3067\u304d\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3059\u3002 \u4f8b\u3048\u3070\u30015\u5e74\u9593\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u5bfe\u3057\u3066\u3001\u66f4\u306b2\u5e74\u9593\u5ef6\u9577\u3067\u304d\u308b\u3068\u3044\u3046\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u884c\u4f7f\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306a\u5834\u5408\uff1a <\/strong>5\u5e74\uff0b2\u5e74\uff1d<strong>7\u5e74<\/strong>\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u884c\u4f7f\u304c\u4e0d\u78ba\u5b9f\u306a\u5834\u5408\uff1a<\/strong> \u5f53\u521d\u306e<strong>5\u5e74<\/strong>\u306e\u307f\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u30ea\u30fc\u30b9\u671f\u9593\u306e\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f<\/h3>\n<p><span style=\"background-color: 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10\u5e74\u5951\u7d04\u3060\u304c\u30015\u5e74\u7d4c\u904e\u5f8c\u306f\u3044\u3064\u3067\u3082\u89e3\u7d04\u53ef\u80fd\u3002<\/li>\n<li><strong>\u5224\u65ad\uff1a<\/strong> 5\u5e74\u5f8c\u306b\u89e3\u7d04\u3059\u308b\u3064\u3082\u308a\u304c\u306a\u3044\uff08\u7d99\u7d9a\u304c\u78ba\u5b9f\uff09\u306a\u3089\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306f10\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u81ea\u52d5\u66f4\u65b0\u304c\u542b\u307e\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d4c\u6e08\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3084\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u304d\u3001\u300c\u4f7f\u3044\u7d9a\u3051\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u300d\u306a\u5834\u5408\u306f\u671f\u9593\u306b\u542b\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u3088\u304f\u898b\u3089\u308c\u308b\u300c\u81ea\u52d5\u66f4\u65b0\u6761\u9805\u300d\u306b\u3064\u3044\u3066\u3001IFRS\u7b2c16\u53f7\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u300c\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u3081\u308b\uff08\uff1d\u9577\u671f\u5951\u7d04\u3068\u3057\u3066\u6271\u3046\uff09\u300d\u3068\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h3>\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u308b\u3079\u304d\u5224\u65ad\u8981\u7d20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5951\u7d04\u4e0a\u306e\u671f\u9593\u3092\u8d85\u3048\u3066\u3001\u81ea\u52d5\u66f4\u65b0\u5f8c\u3082\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u91cd\u8981\u306a\u72ec\u81ea\u9020\u4f5c\uff08\u5185\u90e8\u9020\u4f5c\uff09\u304c\u3042\u308b<\/strong><br \/>\n\u8cc3\u501f\u7269\u4ef6\u306b\u591a\u984d\u306e\u8cbb\u7528\u3092\u304b\u3051\u3066\u5185\u88c5\u5de5\u4e8b\u3084\u8a2d\u5099\u8a2d\u7f6e\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u77ed\u671f\u9593\u3067\u9000\u53bb\u3059\u308b\u3068\u305d\u306e\u6295\u8cc7\u304c\u7121\u99c4\u306b\u306a\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u89e3\u7d04\u30fb\u79fb\u8ee2\u306e\u30b3\u30b9\u30c8\u304c\u83ab\u5927\u3067\u3042\u308b<\/strong><br \/>\n\u5de5\u5834\u306e\u751f\u7523\u30e9\u30a4\u30f3\u3084\u7cbe\u5bc6\u6a5f\u5668\u306a\u3069\u3001\u79fb\u8a2d\u306b\u83ab\u5927\u306a\u30b3\u30b9\u30c8\u3084\u696d\u52d9\u505c\u6b62\u30ea\u30b9\u30af\u304c\u4f34\u3046\u5834\u5408\u3002<\/li>\n<li><strong>\u7acb\u5730\u306e\u91cd\u8981\u6027\u304c\u6975\u3081\u3066\u9ad8\u3044<\/strong><br \/>\n\u305d\u306e\u5834\u6240\u3067\u55b6\u696d\u3059\u308b\u3053\u3068\u304c\u30d6\u30e9\u30f3\u30c9\u7dad\u6301\u3084\u96c6\u5ba2\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u4ee3\u66ff\u7269\u4ef6\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u3002<\/li>\n<li><strong>\u5e02\u5834\u4fa1\u683c\u3088\u308a\u6709\u5229\u306a\u6761\u4ef6\u3067\u3042\u308b<\/strong><br \/>\n\u66f4\u65b0\u5f8c\u306e\u8cc3\u6599\u304c\u5e02\u5834\u76f8\u5834\u3088\u308a\u3082\u8457\u3057\u304f\u5b89\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u66f4\u65b0\u3057\u306a\u3044\u3068\u7d4c\u6e08\u7684\u306b\u640d\u3092\u3059\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u904e\u53bb\u306e\u5b9f\u7e3e<\/strong><br \/>\n\u904e\u53bb\u306b\u4f55\u5ea6\u3082\u81ea\u52d5\u66f4\u65b0\u3092\u7e70\u308a\u8fd4\u3057\u3066\u304a\u308a\u3001\u4eca\u56de\u3060\u3051\u66f4\u65b0\u3057\u306a\u3044\u3068\u3044\u3046\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u5834\u5408\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>\u5177\u4f53\u4f8b\uff09\u88fd\u9020\u696d\u306e\u5de5\u5834\u30ea\u30fc\u30b9<\/h3>\n<p><strong>\u5951\u7d04\u5185\u5bb9\uff1a <\/strong>\u671f\u95932\u5e74\uff08\u7279\u6bb5\u306e\u7533\u3057\u51fa\u304c\u306a\u3044\u9650\u308a2\u5e74\u3054\u3068\u306e\u81ea\u52d5\u66f4\u65b0\uff09<\/p>\n<p><strong>\u5b9f\u614b\uff1a<\/strong> \u5de5\u5834\u5185\u306b\u5927\u578b\u30d7\u30ec\u30b9\u6a5f\u3092\u8a2d\u7f6e\u3057\u3066\u304a\u308a\u3001\u79fb\u8a2d\u306b\u306f\u6570\u5104\u5186\u304b\u304b\u308b\u3002\u307e\u305f\u3001\u4eca\u5f8c10\u5e74\u9593\u306e\u751f\u7523\u8a08\u753b\u304c\u3053\u306e\u5de5\u5834\u3092\u524d\u63d0\u306b\u7d44\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u5224\u5b9a\uff1a <\/strong>2\u5e74\u3054\u3068\u306e\u66f4\u65b0\u3060\u304c\u3001\u5b9f\u8cea\u7684\u306b\u306f10\u5e74\u4ee5\u4e0a\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306f10\u5e74\uff08\u307e\u305f\u306f\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\uff09\u3068\u3057\u3066\u898b\u7a4d\u3082\u308b\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u81ea\u52d5\u66f4\u65b0\u304c\u542b\u307e\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6280\u8853\u306e\u9673\u8150\u5316\u304c\u65e9\u3044\u3001\u307e\u305f\u306f\u4ee3\u66ff\u304c\u5bb9\u6613\u306a\u8cc7\u7523\u306e\u5834\u5408\u3001\u66f4\u65b0\u671f\u9593\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u5951\u7d04\u66f8\u306b\u81ea\u52d5\u66f4\u65b0\u6761\u9805\u304c\u3042\u3063\u3066\u3082\u3001\u300c\u501f\u624b\u304c\u81ea\u52d5\u66f4\u65b0\u3092\u884c\u308f\u306a\u3044\uff08\u66f4\u65b0\u3092\u6b62\u3081\u308b\uff09\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3042\u308b\u3044\u306f\u300c\u66f4\u65b0\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u4e0d\u900f\u660e\u300d\u306a\u5834\u5408\u306f\u3001\u66f4\u65b0\u671f\u9593\u3092\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<h3>\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u306a\u3044\uff08\u77ed\u671f\u9593\u3068\u3059\u308b\uff09\u5224\u65ad\u8981\u7d20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u3001\u81ea\u52d5\u66f4\u65b0\u3092\u898b\u8fbc\u307e\u305a\u3001\u89e3\u7d04\u53ef\u80fd\u6642\u70b9\u307e\u3067\u306e\u671f\u9593\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u6280\u8853\u7684\u9673\u8150\u5316\u304c\u6fc0\u3057\u3044<\/strong><br \/>\nPC\u3001\u30b5\u30fc\u30d0\u30fc\u3001\u30b9\u30de\u30db\u306a\u3069\u3001\u6570\u5e74\u3067\u6027\u80fd\u304c\u53e4\u304f\u306a\u308a\u3001\u65b0\u3057\u3044\u30e2\u30c7\u30eb\u3078\u306e\u5165\u308c\u66ff\u3048\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u4ee3\u66ff\u8cc7\u7523\u304c\u5bb9\u6613\u306b\u624b\u306b\u5165\u308b<\/strong><br \/>\n\u793e\u7528\u8eca\u3084\u6a19\u6e96\u7684\u306a\u30aa\u30d5\u30a3\u30b9\u6a5f\u5668\u306a\u3069\u3001\u4ed6\u793e\u88fd\u54c1\u3078\u306e\u4e57\u308a\u63db\u3048\u30b3\u30b9\u30c8\u304c\u4f4e\u304f\u3001\u3044\u3064\u3067\u3082\u5951\u7d04\u3092\u5207\u308a\u66ff\u3048\u3089\u308c\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u4e8b\u696d\u306e\u4e00\u6642\u7684\u306a\u5229\u7528\u3067\u3042\u308b<\/strong><br \/>\n\u671f\u9593\u9650\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u7528\u30aa\u30d5\u30a3\u30b9\u3084\u3001\u4eee\u8a2d\u5009\u5eab\u306a\u3069\u3001\u4f7f\u7528\u671f\u9650\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3002<\/li>\n<li><strong>\u8cb8\u624b\u306b\u5f37\u529b\u306a\u89e3\u7d04\u6a29\u304c\u3042\u308b<\/strong><br \/>\n\u8cb8\u624b\uff08\u30aa\u30fc\u30ca\u30fc\uff09\u306e\u90fd\u5408\u3067\u3044\u3064\u3067\u3082\u5951\u7d04\u3092\u7d42\u4e86\u3055\u305b\u3089\u308c\u308b\u6761\u9805\u304c\u3042\u308a\u3001\u501f\u624b\u304c\u7d99\u7d9a\u4f7f\u7528\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u306a\u3044\u5834\u5408\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>\u5177\u4f53\u4f8b\uff09IT\u4f01\u696d\u306e\u793e\u7528PC\u30ea\u30fc\u30b9<\/h3>\n<p><strong>\u5951\u7d04\u5185\u5bb9\uff1a <\/strong>\u671f\u95933\u5e74\uff08\u305d\u306e\u5f8c\u306f1\u5e74\u3054\u3068\u306e\u81ea\u52d5\u66f4\u65b0\uff09<\/p>\n<p><strong>\u5b9f\u614b\uff1a <\/strong>\u4f1a\u793e\u306eIT\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30dd\u30ea\u30b7\u30fc\u306b\u3088\u308a\u3001PC\u306f4\u5e74\u3054\u3068\u306b\u6700\u65b0\u6a5f\u7a2e\u3078\u5165\u308c\u66ff\u3048\u308b\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u5224\u5b9a\uff1a <\/strong>\u5951\u7d04\u4e0a\u306e\u81ea\u52d5\u66f4\u65b0\u306f\u3042\u308b\u304c\u3001\u4f1a\u793e\u306e\u898f\u5b9a\u306b\u3088\u308a\u66f4\u65b0\u305b\u305a\u306b\u8fd4\u5374\u30fb\u65b0\u898f\u5951\u7d04\u3092\u884c\u3046\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306f3\u5e74\uff08\u307e\u305f\u306f\u6700\u59274\u5e74\uff09\u3068\u3057\u3066\u898b\u7a4d\u3082\u308b\u3002<\/p>\n<h3>IFRS\u7b2c16\u53f7\u306e\u81ea\u52d5\u66f4\u65b0\u306b\u95a2\u3059\u308b\u5224\u65ad\u30d5\u30ed\u30fc<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u52d9\u4e0a\u306f\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u3092\u4e00\u3064\u3072\u3068\u3064\u8a73\u7d30\u306b\u691c\u8a0e\u3059\u308b\u306e\u306f\u56f0\u96e3\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30d5\u30ed\u30fc\u3092\u7528\u3044\u3066\u3001\u91cd\u8981\u6027\u306b\u5fdc\u3058\u305f\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5224\u65ad\u30b9\u30c6\u30c3\u30d7<\/th>\n<th>\u691c\u8a0e\u5185\u5bb9<\/th>\n<th>\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>STEP 1<\/td>\n<td style=\"text-align: left;\">\u5951\u7d04\u66f8\u306b\u81ea\u52d5\u66f4\u65b0\u6761\u9805\u304c\u3042\u308b\u304b\u78ba\u8a8d<\/td>\n<td style=\"text-align: left;\">\u306a\u3044\u5834\u5408\u306f\u57fa\u672c\u671f\u9593\u306e\u307f<\/td>\n<\/tr>\n<tr>\n<td>STEP 2<\/td>\n<td style=\"text-align: left;\">\u66f4\u65b0\u3057\u306a\u3044\u5834\u5408\u306b\u300c\u591a\u984d\u306e\u30b3\u30b9\u30c8\u300d\u3084\u300c\u4e8b\u696d\u652f\u969c\u300d\u304c\u51fa\u308b\u304b<\/td>\n<td style=\"text-align: left;\">\u51fa\u308b\u306a\u3089\u300c\u542b\u3081\u308b\u300d<\/td>\n<\/tr>\n<tr>\n<td>STEP 3<\/td>\n<td style=\"text-align: left;\">\u904e\u53bb\u306e\u66f4\u65b0\u5b9f\u7e3e\u3084\u4e8b\u696d\u8a08\u753b\u3068\u6574\u5408\u3059\u308b\u304b<\/td>\n<td style=\"text-align: left;\">\u6574\u5408\u3059\u308b\u306a\u3089\u300c\u542b\u3081\u308b\u300d<\/td>\n<\/tr>\n<tr>\n<td>STEP 4<\/td>\n<td style=\"text-align: left;\">\u7d4c\u55b6\u9663\u306b\u3088\u308b\u66f4\u65b0\u306e\u610f\u601d\u6c7a\u5b9a\u304c\u3042\u308b\u304b<\/td>\n<td style=\"text-align: left;\">\u610f\u601d\u304c\u3042\u308c\u3070\u300c\u542b\u3081\u308b\u300d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>IFRS16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u81ea\u52d5\u66f4\u65b0\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u671f\u9593\u304c\u6c7a\u5b9a\u3059\u308b\u3068\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u3001\u8ca0\u50b5\u8a08\u4e0a\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u51e6\u7406\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3092\u300c2\u5e74\u300d\u3068\u898b\u308b\u304b\u300c5\u5e74\uff08\u81ea\u52d5\u66f4\u65b0\u8fbc\u307f\uff09\u300d\u3068\u898b\u308b\u304b\u3067\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u3084\u3001\u6bce\u671f\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u540c\u4e00\u306e\u5951\u7d04\u3067\u5224\u65ad\u304c\u5206\u304b\u308c\u305f\u5834\u5408\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5951\u7d04\uff1a<\/strong> \u671f\u95932\u5e74\uff08\u81ea\u52d5\u66f4\u65b0\u6761\u9805\u3042\u308a\uff09<\/li>\n<li><strong>\u5e74\u9593\u30ea\u30fc\u30b9\u6599\uff1a<\/strong> 1,000\u4e07\u5186\uff08\u5f8c\u6255\u3044\uff09<\/li>\n<li><strong>\u5272\u5f15\u7387\uff1a <\/strong>2%<\/li>\n<\/ul>\n<\/div>\n<p>\u3010\u6bd4\u8f03\u7d50\u679c\uff1a\u8cc7\u7523\u30fb\u8ca0\u50b5\u8a08\u4e0a\u984d\u306e\u9055\u3044\u3011<\/p>\n<p>\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5224\u5b9a\u306b\u3088\u3063\u3066\u3001B\/S\u306b\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u306b\u7d042\u500d\u306e\u958b\u304d\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5224\u5b9a\u30d1\u30bf\u30fc\u30f3<\/th>\n<th>\u30ea\u30fc\u30b9\u671f\u9593<\/th>\n<th>\u30ea\u30fc\u30b9\u8ca0\u50b5\u30fb\u8cc7\u7523\u306e\u8a08\u4e0a\u984d<\/th>\n<th>\u5f71\u97ff\u5ea6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5224\u5b9aA<\/td>\n<td>2\u5e74\uff08\u66f4\u65b0\u306a\u3057\uff09<\/td>\n<td>19,415,600\u5186<\/td>\n<td>\u5c0f\u3055\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u5224\u5b9aB<\/td>\n<td>4\u5e74\uff08\u66f4\u65b0\u3042\u308a\uff09<\/td>\n<td>38,077,300\u5186<\/td>\n<td>\u5927\u304d\u3044\uff08\u7d042\u500d\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u306a\u3044\u5834\u5408\uff082\u5e74\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u66f4\u65b0\u306e\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3057\u3001\u5951\u7d04\u671f\u9593\u901a\u308a\u306e\u300c2\u5e74\u300d\u3067\u8a08\u7b97\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>1. \u30ea\u30fc\u30b9\u958b\u59cb\u6642\u306e\u4ed5\u8a33\uff08\u5224\u5b9aA\uff09<\/h4>\n<p>2\u5e74\u5206\u306e\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\uff08\u7d041,942\u4e07\u5186\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>19,415,600<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>19,415,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2. \u652f\u6255\u6642\uff081\u5e74\u76ee\uff09\u306e\u4ed5\u8a33\uff08\u5224\u5b9aA\uff09<\/h4>\n<p>\u652f\u6255\u984d1,000\u4e07\u5186\u306e\u3046\u3061\u3001\u5229\u606f\u8ca0\u62c5\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>9,611,688<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>10,000,000<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a><\/td>\n<td>388,312<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u88dc\u8db3\uff1a<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u30ea\u30fc\u30b9\u8ca0\u50b5\u6b8b\u9ad8\uff081,941\u4e07\uff09\u00d7 2% \uff1d \u5229\u606f\uff08\u7d0438.8\u4e07\u5186\uff09<\/strong><\/div>\n<h3>\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u308b\u5834\u5408\uff084\u5e74\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u66f4\u65b0\u304c\u78ba\u5b9f\u3068\u5224\u65ad\u3057\u3001\u9577\u671f\u306e\u300c4\u5e74\u300d\u3067\u8a08\u7b97\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>1. \u30ea\u30fc\u30b9\u958b\u59cb\u6642\u306e\u4ed5\u8a33\uff08\u5224\u5b9aB\uff09<\/h4>\n<p>4\u5e74\u5206\u306e\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\uff08\u7d043,808\u4e07\u5186\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>38,077,300<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>38,077,300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2. \u652f\u6255\u6642\uff081\u5e74\u76ee\uff09\u306e\u4ed5\u8a33\uff08\u5224\u5b9aB\uff09<\/h4>\n<p>\u652f\u6255\u984d\u306f\u540c\u30581,000\u4e07\u5186\u3067\u3059\u304c\u3001\u8ca0\u50b5\u6b8b\u9ad8\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u5229\u606f\u90e8\u5206\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>9,238,454<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>10,000,000<\/td>\n<\/tr>\n<tr>\n<td>\u652f\u6255\u5229\u606f<\/td>\n<td>761,546<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u88dc\u8db3\uff1a<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u30ea\u30fc\u30b9\u8ca0\u50b5\u6b8b\u9ad8\uff083,807\u4e07\uff09\u00d7 2% \uff1d \u5229\u606f\uff08\u7d0476.1\u4e07\u5186\uff09<\/strong><\/div>\n<h4>3. \u6c7a\u7b97\u6642\uff08\u6e1b\u4fa1\u511f\u5374\uff09\u306e\u4ed5\u8a33\uff08\u5224\u5b9aB\uff09<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u501f\u65b9\u79d1\u76ee<\/th>\n<th>\u501f\u65b9\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\u79d1\u76ee<\/th>\n<th>\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a><\/td>\n<td>9,519,325<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523\u7d2f\u8a08\u984d<\/td>\n<td>9,519,325<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u88dc\u8db3\uff1a<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u53d6\u5f97\u4fa1\u984d\uff083,807\u4e07\u5186\uff09\u00f7 4\u5e74<\/strong><\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u5224\u5b9aB\uff08\u9577\u671f\uff09\u300d\u3092\u63a1\u7528\u3059\u308b\u3068\u3001\u8ca0\u50b5\u3068\u8cc7\u7523\u304c\u5927\u304d\u304f\u81a8\u3089\u3080\u305f\u3081\u3001<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>\u3084ROA\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\u3092\u62bc\u3057\u4e0b\u3052\u308b\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3001\u5b89\u6613\u306b\u300c\u66f4\u65b0\u3042\u308a\u300d\u3068\u5224\u65ad\u305b\u305a\u3001\u672c\u5f53\u306b\u305d\u306e\u671f\u9593\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u614e\u91cd\u306b\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u81ea\u52d5\u66f4\u65b0\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306e\u6839\u62e0\u3068\u306a\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\uff08\u30a8\u30d3\u30c7\u30f3\u30b9\uff09\u3092\u6b8b\u3059\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u304a\u3051\u308b\u81ea\u52d5\u66f4\u65b0\u306e\u5224\u65ad\u306f\u3001\u501f\u308a\u624b\u5074\u304c\u5c06\u6765\u306e\u5951\u7d04\u5ef6\u9577\u306e\u53ef\u80fd\u6027\u3092\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u304b\u3069\u3046\u304b\u300d\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002 \u76e3\u67fb\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u306a\u305c\u3053\u306e\u671f\u9593\u306b\u3057\u305f\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u554f\u3044\u306b\u5bfe\u3057\u3001\u62c5\u5f53\u8005\u306e\u611f\u899a\u3067\u306f\u306a\u304f\u5ba2\u89b3\u7684\u306a\u6839\u62e0\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4e8b\u696d\u8a08\u753b\u66f8\u30fb\u7a1f\u8b70\u66f8\uff1a<\/strong> \u305d\u306e\u62e0\u70b9\u3092\u9577\u671f\u7684\u306b\u4f7f\u7528\u3059\u308b\u8a08\u753b\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/li>\n<li><strong>\u904e\u53bb\u306e\u5b9f\u7e3e\u30c7\u30fc\u30bf\uff1a<\/strong> \u985e\u4f3c\u8cc7\u7523\u306e\u5e73\u5747\u4f7f\u7528\u5e74\u6570\u306f\u4f55\u5e74\u304b\u3002<\/li>\n<li><strong>\u9055\u7d04\u91d1\u306e\u898f\u5b9a\uff1a<\/strong> \u5951\u7d04\u66f8\u4e0a\u306e\u89e3\u7d04\u30da\u30ca\u30eb\u30c6\u30a3\u6761\u9805\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u5224\u65ad\u6642\u70b9\u3067\u306e\u72b6\u6cc1\u304c\u5909\u5316\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3092\u518d\u8a55\u4fa1\u3057\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6b8b\u984d\u3092\u4fee\u6b63\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5909\u66f4\uff08\u518d\u8a55\u4fa1\uff09\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u72b6\u6cc1\u5909\u5316\u306b\u3088\u308a\u671f\u9593\u306e\u898b\u7a4d\u3082\u308a\u304c\u5909\u308f\u308c\u3070\u3001\u671f\u4e2d\u3067\u3042\u3063\u3066\u3082\u518d\u8a08\u7b97\uff08\u30ea\u30e1\u30b8\u30e3\u30fc\u30e1\u30f3\u30c8\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5909\u66f4\uff08\u518d\u8a55\u4fa1\uff09\u3068\u306f\u3001\u5951\u7d04\u6761\u4ef6\u3084\u501f\u308a\u624b\u5074\u306e\u5224\u65ad\u304c\u5909\u5316\u3057\u305f\u5834\u5408\u306b\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3084\u30ea\u30fc\u30b9\u6599\u3092\u518d\u5ea6\u898b\u7a4d\u3082\u308a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f53\u521d\u306f\u66f4\u65b0\u3057\u306a\u3044\u4e88\u5b9a\u3060\u3063\u305f\u304c\u3001\u4e8b\u696d\u597d\u8abf\u306b\u3088\u308a\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/li>\n<li>\u9006\u306b\u3001\u64a4\u9000\u304c\u6c7a\u307e\u308a\u3001\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u5909\u5316\u304c\u751f\u3058\u305f\u6642\u70b9\u3067\u3001\u6b8b\u5b58\u30ea\u30fc\u30b9\u671f\u9593\u3092\u898b\u76f4\u3057\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u518d\u8a08\u7b97\uff08\u4fee\u6b63\u4ed5\u8a33\uff09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS16\u53f7\u306e\u30ea\u30fc\u30b9\u671f\u9593\u5224\u5b9a\u3084\u4f1a\u8a08\u51e6\u7406\u306b\u5411\u3051\u305f\u5b9f\u52d9\u306e\u8ab2\u984c<\/h2>\n<p>IFRS16\u53f7\u3084\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u81ea\u52d5\u66f4\u65b0\u3092\u542b\u3081\u305f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5224\u5b9a\u3084\u8907\u96d1\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u306f\u3001\u4f01\u696d\u306e\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u3092\u5bfe\u8c61\u306b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057\u3068\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u306e\u5fc5\u8981\u6027<\/h3>\n<p>\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306b\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u308b\u5272\u5408\u306f\u5408\u308f\u305b\u3066\u7d048\u5272\u3067\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u4e2d\u3067\u8ca0\u62c5\u3092\u611f\u3058\u308b\u696d\u52d9\u3068\u3057\u3066\u7279\u306b\u591a\u304b\u3063\u305f\u306e\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057\u30fb\u5206\u985e\u30fb\u6574\u7406\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u5bfe\u5fdc\u521d\u671f\u6bb5\u968e\u306e\u5b9f\u52d9\u306b\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u81ea\u52d5\u66f4\u65b0\u306e\u6709\u7121\u3084\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6b63\u3057\u304f\u5224\u5b9a\u3059\u308b\u306b\u306f\u5951\u7d04\u5185\u5bb9\u306e\u6b63\u78ba\u306a\u628a\u63e1\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u304c\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u60c5\u5831\u306e\u7ba1\u7406\u306b\u304a\u3051\u308b\u4e3b\u306a\u8ab2\u984c\u306f\u7d19\u3067\u306e\u7ba1\u7406\u3067\u3057\u305f\u3002\u307e\u305f\u3001\u4eca\u5f8c\u306e\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u7b97\u3084\u6b8b\u9ad8\u7ba1\u7406\u306b\u3064\u3044\u3066\u3001\u65b0\u305f\u306b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u30fb\u5165\u308c\u66ff\u3048\u3059\u308b\u3068\u56de\u7b54\u3057\u305f\u5272\u5408\u306f\u7d044\u5272\u3067\u3057\u305f\u3002\u8907\u96d1\u306a\u5224\u5b9a\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u7d19\u3084\u624b\u4f5c\u696d\u306b\u983c\u3063\u305f\u7ba1\u7406\u304b\u3089\u8131\u5374\u3057\u3001\u65e9\u671f\u306e\u5951\u7d04\u6574\u7406\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u8ca0\u62c5\u3084\u8ab2\u984c\u3010\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8abf\u67fb\u3011\uff08\u56de\u7b54\u8005\uff1a\u73fe\u5728\u306e\u52e4\u52d9\u5148\u3067\u300c\u7d4c\u7406\u90e8\u9580\u300d\u300c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u90e8\u9580\u300d\u300c\u7dcf\u52d9\u90e8\u9580\u300d\u300c\u6cd5\u52d9\u90e8\u9580\u300d\u300c\u7d4c\u55b6\u4f01\u753b\u90e8\u9580\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u6240\u5c5e\u3059\u308b\u65b9\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3092\u9664\u304f\uff09660\u540d\u3001\u96c6\u8a08\u671f\u9593\uff1a2025\u5e743\u670811\u65e5\uff08\u706b\uff09\uff5e3\u670817\u65e5\uff08\u6708\uff09\uff09<\/p>\n<h2>IFRS\u7b2c16\u53f7\u3067\u306f\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/h2>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6b63\u78ba\u306b\u5224\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5083\/\" data-internallinksmanager029f6b8e52c=\"579\" title=\"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>\u3060\u3051\u3067\u306a\u304f\u3001\u9069\u5207\u306a\u7d4c\u55b6\u7ba1\u7406\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u81ea\u52d5\u66f4\u65b0\u3084\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001IFRS\u7b2c16\u53f7\u3067\u306f\u305d\u308c\u3089\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u614e\u91cd\u306b\u5224\u65ad\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u81ea\u52d5\u66f4\u65b0\u3092\u898b\u843d\u3068\u3059\u3068\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u904e\u5c11\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" 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