{"id":13778,"date":"2026-01-19T17:48:25","date_gmt":"2026-01-19T08:48:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ipo\/?p=13778"},"modified":"2026-01-19T17:48:25","modified_gmt":"2026-01-19T08:48:25","slug":"%e3%82%b9%e3%83%88%e3%83%83%e3%82%af%e3%82%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e3%81%ae%e6%9c%ac%e6%ba%90%e7%9a%84%e4%be%a1%e5%80%a4%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ipo\/basic\/13778\/","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u3001\u672a\u4e0a\u5834\u4f01\u696d\u306e\u7279\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/57762\/\" data-internallinksmanager029f6b8e52c=\"200\" title=\"\u65b0\u682a\u4e88\u7d04\u6a29\">\u65b0\u682a\u4e88\u7d04\u6a29<\/a>\uff09\u306b\u304a\u3051\u308b\u300c\u672c\u6e90\u7684\u4fa1\u5024\u300d\u3068\u306f\u3001\u6a29\u5229\u884c\u4f7f\u6642\u70b9\u3067\u306e\u682a\u4fa1\u3068\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u5dee\u984d\u3001\u3064\u307e\u308a\u300c\u4eca\u3059\u3050\u6a29\u5229\u3092\u884c\u4f7f\u3057\u305f\u3089\u3044\u304f\u3089\u5132\u304b\u308b\u304b\u300d\u3092\u793a\u3059\u6570\u5024\u3067\u3059\u3002\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u5831\u916c\u8a2d\u8a08\u306b\u304a\u3044\u3066\u3001\u300c\u6642\u9593\u7684\u4fa1\u5024\u300d\u3068\u5171\u306b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u69cb\u6210\u3059\u308b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5b9a\u7fa9\u304b\u3089\u8a08\u7b97\u65b9\u6cd5\u3001\u4f1a\u8a08\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3001\u305d\u3057\u3066\u672a\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3051\u308b\u7279\u4f8b\u63aa\u7f6e\u307e\u3067\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3068\u306f\u3001\u305d\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fdd\u6709\u8005\u304c\u300c\u73fe\u6642\u70b9\u3067\u6a29\u5229\u3092\u884c\u4f7f\u3057\u305f\u300d\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u3001\u76f4\u63a5\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5229\u76ca\u306e\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span> \u30b7\u30f3\u30d7\u30eb\u306b\u8a00\u3048\u3070\u3001\u300c\u73fe\u5728\u306e\u682a\u4fa1\u300d\u304b\u3089\u3001\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u305f\u300c\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u300d\u3092\u5f15\u3044\u305f\u5dee\u984d\u304c\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4fa1\u5024\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u69cb\u6210\u3059\u308b\u57fa\u790e\u7684\u306a\u8981\u7d20\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u5224\u65ad\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u6e90\u7684\u4fa1\u5024\u306f\u3001\u300c\u5bfe\u8c61\u682a\u5f0f\u306e\u6642\u4fa1\uff08\u682a\u4fa1\uff09\u300d\u304b\u3089\u300c\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u300d\u3092\u5f15\u304f\u3053\u3068\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u672c\u6e90\u7684\u4fa1\u5024 = \u682a\u4fa1 &#8211; \u6a29\u5229\u884c\u4f7f\u4fa1\u683c<\/strong><\/div>\n<p>\u8a08\u7b97\u7d50\u679c\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\uff08\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u65b9\u304c\u9ad8\u3044\u5834\u5408\uff09\u306f\u3001\u4fa1\u5024\u306a\u3057\u3068\u3057\u3066\u300c\u30bc\u30ed\u300d\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<h3>\u682a\u4fa1\u306e\u72b6\u614b\u306b\u3088\u308b3\u3064\u306e\u5206\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u682a\u4fa1\u306e\u72b6\u614b\u306b\u3088\u3063\u3066\u4fa1\u5024\u306e\u6709\u7121\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u72b6\u614b\uff08\u30a4\u30f3\u30fb\u30b6\u30fb\u30de\u30cd\u30fc\u3001\u30a2\u30c3\u30c8\u30fb\u30b6\u30fb\u30de\u30cd\u30fc\u3001\u30a2\u30a6\u30c8\u30fb\u30aa\u30d6\u30fb\u30b6\u30fb\u30de\u30cd\u30fc\uff09\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u72b6\u614b\u306e\u540d\u79f0<\/th>\n<th>\u5b9a\u7fa9<\/th>\n<th>\u672c\u6e90\u7684\u4fa1\u5024<\/th>\n<th>\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u30a4\u30f3\u30fb\u30b6\u30fb\u30de\u30cd\u30fc<\/strong><\/td>\n<td><strong>\u682a\u4fa1 \uff1e \u6a29\u5229\u884c\u4f7f\u4fa1\u683c<\/strong><\/td>\n<td><strong>\u30d7\u30e9\u30b9<\/strong><\/td>\n<td style=\"text-align: left;\">\u682a\u4fa11,000\u5186\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u683c800\u5186<br \/>\n<strong>\u2192 \u672c\u6e90\u7684\u4fa1\u5024 200\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u30a2\u30c3\u30c8\u30fb\u30b6\u30fb\u30de\u30cd\u30fc<\/strong><\/td>\n<td><strong>\u682a\u4fa1 \uff1d \u6a29\u5229\u884c\u4f7f\u4fa1\u683c<\/strong><\/td>\n<td><strong>\u30bc\u30ed<\/strong><\/td>\n<td style=\"text-align: left;\">\u682a\u4fa11,000\u5186\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u683c1,000\u5186<br \/>\n<strong>\u2192 \u672c\u6e90\u7684\u4fa1\u5024 0\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u30a2\u30a6\u30c8\u30fb\u30aa\u30d6\u30fb\u30b6\u30fb\u30de\u30cd\u30fc<\/strong><\/td>\n<td><strong>\u682a\u4fa1 \uff1c \u6a29\u5229\u884c\u4f7f\u4fa1\u683c<\/strong><\/td>\n<td><strong>\u30bc\u30ed<\/strong><\/td>\n<td style=\"text-align: left;\">\u682a\u4fa1800\u5186\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u683c1,000\u5186<br \/>\n<strong>\u2192 \u672c\u6e90\u7684\u4fa1\u5024 0\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u672c\u6e90\u7684\u4fa1\u5024\u3068\u6642\u9593\u7684\u4fa1\u5024\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u5168\u4f53\uff08\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff09\u306f\u3001\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u305f\u300c\u672c\u6e90\u7684\u4fa1\u5024\u300d\u306b\u300c\u6642\u9593\u7684\u4fa1\u5024\u300d\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1 = \u672c\u6e90\u7684\u4fa1\u5024 + \u6642\u9593\u7684\u4fa1\u5024<\/strong><\/div>\n<h3>\u6642\u9593\u7684\u4fa1\u5024\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6642\u9593\u7684\u4fa1\u5024\u3068\u306f\u3001\u300c\u5c06\u6765\u3001\u682a\u4fa1\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u5f97\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u671f\u5f85\u5024\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span> \u73fe\u6642\u70b9\u3067\u672c\u6e90\u7684\u4fa1\u5024\u304c\u30bc\u30ed\uff08\u30a2\u30a6\u30c8\u30fb\u30aa\u30d6\u30fb\u30b6\u30fb\u30de\u30cd\u30fc\u7b49\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\uff08\u6e80\u671f\uff09\u307e\u3067\u306b\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u53ef\u80fd\u6027\u304c\u6b8b\u3055\u308c\u3066\u3044\u308b\u9650\u308a\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u4fa1\u5024\uff08\u6642\u9593\u7684\u4fa1\u5024\uff09\u304c\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6642\u9593\u7684\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u7406\u7531\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6642\u9593\u7684\u4fa1\u5024\u306f\u3001\u6e80\u671f\u306b\u8fd1\u3065\u304f\u306b\u3064\u308c\u3066\u6e1b\u5c11\u3057\u3001\u6e80\u671f\u65e5\u306b\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span> \u3053\u308c\u306f\u3001\u6642\u9593\u304c\u7d4c\u904e\u3059\u308b\u306b\u3064\u308c\u3066\u300c\u682a\u4fa1\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u3066\u5229\u76ca\u304c\u51fa\u308b\u30c1\u30e3\u30f3\u30b9\u300d\u304c\u6e1b\u3063\u3066\u3044\u304f\u305f\u3081\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6e80\u671f\u65e5\u76f4\u524d\u306e\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u306f\u3001\u307b\u307c\u672c\u6e90\u7684\u4fa1\u5024\u3068\u7b49\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u30fb\u30e2\u30c7\u30eb\u3084\u4e8c\u9805\u30e2\u30c7\u30eb\u306a\u3069\u306e\u7b97\u5b9a\u30e2\u30c7\u30eb\u306f\u3001\u3053\u306e\u6642\u9593\u7684\u4fa1\u5024\u3092\u542b\u3081\u305f\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u516c\u958b\u4f01\u696d\u3068\u672a\u516c\u958b\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff09\u3067\u306f\u3001\u4f01\u696d\u304c\u516c\u958b\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\uff09\u304b\u672a\u516c\u958b\u4f01\u696d\uff08\u672a\u4e0a\u5834\u4f01\u696d\uff09\u304b\u306b\u3088\u3063\u3066\u3001\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u516c\u958b\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\uff09\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u516c\u958b\u4f01\u696d\u306e\u5834\u5408\u3001\u73fe\u5728\u5229\u7528\u53ef\u80fd\u306a\u7b97\u5b9a\u6280\u6cd5\u3092\u7528\u3044\u308c\u3070\u3001\u5e02\u5834\u3067\u306e\u682a\u4fa1\u30c7\u30fc\u30bf\u7b49\u304b\u3089\u5c06\u6765\u306e\u5909\u52d5\u30ea\u30b9\u30af\u3092\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7b97\u5b9a\u65b9\u6cd5\uff1a<\/strong>\u672c\u6e90\u7684\u4fa1\u5024\u306b\u6642\u9593\u7684\u4fa1\u5024\u3092\u52a0\u3048\u305f\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u300d\u3092\u7b97\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u8a55\u4fa1\u30e2\u30c7\u30eb\uff1a<\/strong>\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u30fb\u30e2\u30c7\u30eb\u3084\u4e8c\u9805\u30e2\u30c7\u30eb\u306a\u3069\u306e\u9ad8\u5ea6\u306a\u6570\u7406\u30e2\u30c7\u30eb\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6642\u9593\u7684\u4fa1\u5024\u306e\u6271\u3044\uff1a<\/strong>\u5c06\u6765\u306e\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\uff08\u682a\u4fa1\u5909\u52d5\u6027\uff09\u306a\u3069\u3092\u8003\u616e\u3057\u305f\u671f\u5f85\u5024\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/stockop2.pdf\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff5c\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09<\/a><\/p>\n<h3>\u672a\u516c\u958b\u4f01\u696d\uff08\u672a\u4e0a\u5834\u4f01\u696d\uff09\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672a\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u5e02\u5834\u4fa1\u683c\u304c\u5b58\u5728\u305b\u305a\u3001\u904e\u53bb\u306e\u682a\u4fa1\u30c7\u30fc\u30bf\u3082\u4e4f\u3057\u3044\u305f\u3081\u3001\u5c06\u6765\u306e\u682a\u4fa1\u5909\u52d5\u6027\uff08\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\uff09\u3092\u5ba2\u89b3\u7684\u304b\u3064\u6b63\u78ba\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u7279\u4f8b\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u7279\u4f8b\u63aa\u7f6e\uff1a<\/strong>\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u4ee3\u308f\u308a\u306b\u3001\u672c\u6e90\u7684\u4fa1\u5024\u306e\u307f\u3092\u7528\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u8a31\u5bb9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u7406\u7531\uff1a<\/strong>\u6642\u9593\u7684\u4fa1\u5024\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u3082\u308a\u304c\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/li>\n<li><strong>\u8a55\u4fa1\u5358\u4f4d\u306e\u8003\u3048\u65b9\uff1a<\/strong>\u672c\u6e90\u7684\u4fa1\u5024\u3092\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4f4d\uff08\u5358\u4fa1\uff09\u300d\u306e\u4ee3\u66ff\u3068\u3057\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u672a\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u30bc\u30ed\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u672a\u516c\u958b\u4f01\u696d\u304c\u672c\u6e90\u7684\u4fa1\u5024\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u6e1b\u3089\u3059\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u8cbb\u7528\u8a08\u4e0a\u304c\u767a\u751f\u3057\u306a\u3044\u30ed\u30b8\u30c3\u30af<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u969b\u3001\u901a\u5e38\u306f\u300c\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u300d\u3092\u300c\u4ed8\u4e0e\u65e5\u306e\u682a\u4fa1\uff08\u8a55\u4fa1\u984d\uff09\u300d\u3068\u540c\u7b49\u304b\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u8a2d\u5b9a\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>\u8a2d\u5b9a\uff1a<\/strong>\u6a29\u5229\u884c\u4f7f\u4fa1\u683c \u2267 \u4ed8\u4e0e\u65e5\u306e\u682a\u4fa1<\/li>\n<li><strong>\u8a08\u7b97\uff1a<\/strong>\u4ed8\u4e0e\u65e5\u306e\u682a\u4fa1 \uff0d \u6a29\u5229\u884c\u4f7f\u4fa1\u683c \u2266 0<\/li>\n<li><strong>\u7d50\u679c\uff1a<\/strong>\u672c\u6e90\u7684\u4fa1\u5024\u306f\u30bc\u30ed\u3068\u306a\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u672a\u516c\u958b\u4f01\u696d\u306e\u7279\u4f8b\u3067\u306f\u300c\u672c\u6e90\u7684\u4fa1\u5024\uff1d\u8cbb\u7528\u8a08\u4e0a\u3059\u3079\u304d\u5358\u4fa1\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u4ed8\u4e0e\u6642\u70b9\u3067\u306e\u672c\u6e90\u7684\u4fa1\u5024\u304c\u30bc\u30ed\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\uff08\u682a\u5f0f\u5831\u916c\u8cbb\u7528\uff09\u3082\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e0a\u5834\u6e96\u5099\u4e2d\u306e\u4f01\u696d\u306a\u3069\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff08P\/L\uff09\u306e\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b\u3053\u3068\u306a\u304f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u30d7\u30e9\u30f3\u3092\u5c0e\u5165\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=34\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c8\u53f7\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09<\/a>\u3001<a href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stock-option.html\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\uff5c\u7d4c\u6e08\u7523\u696d\u7701<\/a><\/p>\n<h2>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806\u306f\uff1f<\/h2>\n<p>\u81ea\u793e\u307e\u305f\u306f\u4fdd\u6709\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u73fe\u5728\u306e\u682a\u4fa1\u3068\u5951\u7d04\u5185\u5bb9\uff08\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\uff09\u3092\u78ba\u8a8d\u3057\u3001\u5358\u7d14\u306a\u5f15\u304d\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>1. \u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u78ba\u8a8d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u5272\u5f53\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u30011\u682a\u3042\u305f\u308a\u306e\u300c\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u300d\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u5c06\u6765\u682a\u3092\u8cb7\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u56fa\u5b9a\u3055\u308c\u305f\u4fa1\u683c\u3067\u3059\u3002<\/p>\n<h3>2. \u73fe\u5728\u682a\u4fa1\u306e\u78ba\u8a8d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308c\u3070\u5e02\u5834\u306e\u300c\u73fe\u5728\u682a\u4fa1\u300d\u3092\u78ba\u8a8d\u3057\u3001\u672a\u516c\u958b\u4f01\u696d\u3067\u3042\u308c\u3070\u76f4\u8fd1\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u5358\u4fa1\u3084\u985e\u4f3c\u4f1a\u793e\u6bd4\u6e96\u65b9\u5f0f\u306a\u3069\u3067\u7b97\u5b9a\u3055\u308c\u305f\u300c\u8a55\u4fa1\u984d\u300d\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>3. \u5dee\u984d\u306e\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u73fe\u5728\u682a\u4fa1 \uff0d \u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u300d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u7d50\u679c\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u304c1\u682a\u3042\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3067\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u73fe\u6642\u70b9\u3067\u884c\u4f7f\u3057\u3066\u3082\u640d\u5931\u304c\u51fa\u308b\u305f\u3081\u3001\u672c\u6e90\u7684\u4fa1\u5024\u306f\u30bc\u30ed\u3068\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<h2>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u672c\u6e90\u7684\u4fa1\u5024\u304c\u9ad8\u3044\u307b\u3069\u826f\u3044\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3059\u304b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u5229\u76ca\u304c\u5927\u304d\u3044\u72b6\u614b\u3067\u3059\u304c\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u8a2d\u5b9a\u6b21\u7b2c\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u672c\u6e90\u7684\u4fa1\u5024\u304c\u30d7\u30e9\u30b9\uff08\u30a4\u30f3\u30fb\u30b6\u30fb\u30de\u30cd\u30fc\uff09\u306e\u72b6\u614b\u306f\u3001\u3059\u3050\u306b\u884c\u4f7f\u3057\u3066\u5229\u76ca\u304c\u51fa\u308b\u72b6\u614b\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ed8\u4e0e\u6642\u70b9\u304b\u3089\u672c\u6e90\u7684\u4fa1\u5024\u304c\u9ad8\u3044\uff08\uff1d\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u304c\u682a\u4fa1\u3088\u308a\u4f4e\u3044\uff09\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u304c\u591a\u304f\u3001\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e0a\u5834\u5f8c\u306b\u672c\u6e90\u7684\u4fa1\u5024\u306f\u3069\u3046\u5909\u308f\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u682a\u4fa1\u306e\u5909\u52d5\u306b\u5408\u308f\u305b\u3066\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306b\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e0a\u5834\u5f8c\u306f\u5e02\u5834\u682a\u4fa1\u304c\u65e5\u3005\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u672c\u6e90\u7684\u4fa1\u5024\u3082\u5e38\u306b\u5909\u52d5\u3057\u307e\u3059\u3002\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308c\u3070\u672c\u6e90\u7684\u4fa1\u5024\uff08\u542b\u307f\u76ca\uff09\u306f\u62e1\u5927\u3057\u3001\u682a\u4fa1\u304c\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u3092\u4e0b\u56de\u308c\u3070\u672c\u6e90\u7684\u4fa1\u5024\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u672c\u6e90\u7684\u4fa1\u5024\u306e\u7406\u89e3\u304c\u8cc7\u672c\u653f\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306f\u300c\u682a\u4fa1\u3068\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u5dee\u984d\u300d\u3067\u3042\u308a\u3001\u73fe\u6642\u70b9\u3067\u306e\u78ba\u5b9f\u306a\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u672a\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u7b97\u5b9a\u306e\u96e3\u3057\u3055\u304b\u3089\u3001\u300c\u672c\u6e90\u7684\u4fa1\u5024\u306e\u307f\u3067\u306e\u8a55\u4fa1\u300d\u3068\u3044\u3046\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4ed5\u7d44\u307f\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8a08\u4e0a\u3092\u6291\u3048\u3064\u3064\u5f93\u696d\u54e1\u3078\u306e\u30e1\u30ea\u30c3\u30c8\u3042\u308b\u5831\u916c\u5236\u5ea6\u3092\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\u306b\u304a\u3051\u308b\u300c\u672c\u6e90\u7684\u4fa1\u5024\u300d\u3068\u306f\u3001\u6a29\u5229\u884c\u4f7f\u6642\u70b9\u3067\u306e\u682a\u4fa1\u3068\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u306e\u5dee\u984d\u3001\u3064\u307e\u308a\u300c\u4eca\u3059\u3050\u6a29\u5229\u3092\u884c\u4f7f\u3057\u305f\u3089\u3044\u304f\u3089\u5132\u304b\u308b\u304b\u300d\u3092\u793a\u3059\u6570\u5024\u3067\u3059\u3002\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u5831\u916c\u8a2d\u8a08\u306b\u304a\u3044\u3066\u3001\u300c\u6642\u9593\u7684\u4fa1\u5024\u300d\u3068\u5171\u306b\u516c [&hellip;]<\/p>\n","protected":false},"author":63,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[16],"class_list":["post-13778","post","type-post","status-publish","format-standard","hentry","category-ipo-knowledge","tag-stock-option_ad"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/13778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/users\/63"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/comments?post=13778"}],"version-history":[{"count":8,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/13778\/revisions"}],"predecessor-version":[{"id":13883,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/13778\/revisions\/13883"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/media?parent=13778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/categories?post=13778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/tags?post=13778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}