{"id":9806,"date":"2024-09-23T23:46:19","date_gmt":"2024-09-23T14:46:19","guid":{"rendered":"https:\/\/p-m-g.tokyo\/media\/?p=9806"},"modified":"2026-04-02T14:35:31","modified_gmt":"2026-04-02T05:35:31","slug":"%e8%b2%a1%e5%8b%99%e4%bc%9a%e8%a8%88%e3%81%a8%e3%81%af%ef%bc%9f%e7%ae%a1%e7%90%86%e4%bc%9a%e8%a8%88%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e7%9b%ae%e7%9a%84%e3%83%bb%e6%a5%ad%e5%8b%99%e5%86%85","status":"publish","type":"post","link":"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/","title":{"rendered":"\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\uff1f\u7ba1\u7406\u4f1a\u8a08\u3068\u306e\u9055\u3044\u3084\u76ee\u7684\u30fb\u696d\u52d9\u5185\u5bb9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\u3001\u4e3b\u306b\u4e8b\u696d\u3092\u55b6\u3080\u4e0a\u3067\u767a\u751f\u3057\u305f\u53d6\u5f15\u3084\u304a\u91d1\u306e\u6d41\u308c\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u305d\u306e\u7d50\u679c\u3067\u3042\u308b\u8ca1\u52d9\u3084\u7d4c\u55b6\u306e\u72b6\u6cc1\u3092\u95a2\u4fc2\u8005\u3078\u3068\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u547c\u3070\u308c\u308b\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u306e\u5831\u544a\u304c\u8ca1\u52d9\u4f1a\u8a08\u306e\u76ee\u7684\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u696d\u52d9\u306b\u304a\u3044\u3066\u3082\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u3084\u5f62\u5f0f\u3092\u5b88\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u306f\u76ee\u7684\u306a\u3069\u306b\u3088\u308a\u3001\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8ca1\u52d9\u4f1a\u8a08\u306b\u3064\u3044\u3066\u7ba1\u7406\u4f1a\u8a08\u3068\u306e\u9055\u3044\u3084\u3001\u76ee\u7684\u3068\u696d\u52d9\u5185\u5bb9\u3092\u305d\u308c\u305e\u308c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0a0a0a;color:#0a0a0a\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0a0a0a;color:#0a0a0a\" class=\"arrow-unsorted-368013\" 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ez-toc-heading-15\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E4%BC%9A%E8%A8%88%E5%8E%9F%E5%89%87\" >\u4f1a\u8a08\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E5%9B%BD%E9%9A%9B%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E5%9F%BA%E6%BA%96%EF%BC%88IFRS%EF%BC%89\" >\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%AE%E5%8A%B9%E6%9E%9C\" >\u8ca1\u52d9\u4f1a\u8a08\u306e\u52b9\u679c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E5%82%B5%E6%A8%A9%E8%80%85\" >\u50b5\u6a29\u8005<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E5%87%BA%E8%B3%87%E8%80%85\" >\u51fa\u8cc7\u8005<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E5%8F%96%E5%BC%95%E5%85%88\" >\u53d6\u5f15\u5148<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/9806\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%A8%E3%81%AF\"><\/span>\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/dfc05e9ccaa2373dfeda5a6fb47b49fc_s.jpg\" alt=\"\u640d\u76ca\u8a08\u7b97\u66f8\" width=\"640\" height=\"427\" class=\"alignnone size-full wp-image-9808\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/dfc05e9ccaa2373dfeda5a6fb47b49fc_s.jpg 640w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/dfc05e9ccaa2373dfeda5a6fb47b49fc_s-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u300c\u8ca1\u52d9\u4f1a\u8a08\u300d\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u50b5\u6a29\u8005\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5411\u3051\u3066\u884c\u3046\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3067\u3042\u308a\u3001\u8ca1\u653f\u3084\u7d4c\u55b6\u306e\u72b6\u614b\u3092\u77e5\u3089\u305b\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8ca1\u52d9\u4f1a\u8a08\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e3\u3064\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u76ee\u7684<\/li>\n<li>\u5f79\u5272<\/li>\n<li>\u6a5f\u80fd<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E7%9B%AE%E7%9A%84\"><\/span>\u76ee\u7684<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306e\u300c\u76ee\u7684\u300d\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u660e\u78ba\u306b\u3057\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u958b\u793a\u30fb\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u7d0d\u5f97\u3059\u308b\u5185\u5bb9\u3067\u3042\u308c\u3070\u3001\u8a55\u4fa1\u304c\u4e0a\u304c\u308a\u65b0\u305f\u306a\u51fa\u8cc7\u3084\u878d\u8cc7\u3092\u52df\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306f\u3001\u682a\u4e3b(\u6295\u8cc7\u5bb6)\u30fb\u91d1\u878d\u6a5f\u95a2\uff08\u50b5\u6a29\u8005\uff09\u30fb\u53d6\u5f15\u5148\u30fb\u7a0e\u52d9\u7f72\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u653f\u3084\u7d4c\u55b6\u306e\u72b6\u6cc1\u3092\u660e\u78ba\u306b\u4f1d\u3048\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u306e\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u547c\u3070\u308c\u308b\u4ee5\u4e0b\u306e\u66f8\u985e\u3067\u3042\u308a\u3001\u6c7a\u7b97\u5831\u544a\u66f8\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 22.0455%; text-align: center;\">\u8cb8\u501f\u5bfe\u7167\u8868<\/td>\n<td style=\"width: 77.9545%; text-align: center;\">\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u8cc7\u672c\u3092\u8868\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0455%; text-align: center;\">\u640d\u76ca\u8a08\u7b97\u66f8<\/td>\n<td style=\"width: 77.9545%; text-align: center;\">1\u5e74\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3057\u3001\u53ce\u76ca\u30fb\u8cbb\u7528\u3092\u793a\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0455%; text-align: center;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n<td style=\"width: 77.9545%; text-align: center;\">\u8cc7\u91d1\u306e\u51fa\u5165\u308a\u3092\u8868\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bfe\u8c61\u306e\u4f1a\u8a08\u671f\u9593\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u5229\u76ca\u304c\u51fa\u305f\u306e\u304b\u3001\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u6cd5\u4ee4\u306b\u5b9a\u3081\u3089\u308c\u305f\u66f8\u5f0f\u306b\u57fa\u3065\u3044\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%BD%B9%E5%89%B2\"><\/span>\u5f79\u5272<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306e\u300c\u5f79\u5272\u300d\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<li>\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u5229\u5bb3\u3092\u8abf\u6574\u3059\u308b<\/li>\n<\/ul>\n<p>\u305f\u3068\u3048\u3070\u6295\u8cc7\u5bb6\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u3093\u3060\u4e0a\u3067\u5c06\u6765\u6027\u3084\u53ce\u76ca\u306e\u5b89\u5b9a\u6027\u306a\u3069\u3092\u5224\u65ad\u3057\u3001\u8cc7\u91d1\u3092\u6295\u3058\u308b\u3079\u304d\u304b\u6c7a\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u3067\u3082\u3001\u8fd4\u6e08\u80fd\u529b\u306e\u306a\u3044\u4f1a\u793e\u306a\u3069\u3078\u8cc7\u91d1\u306e\u8cb8\u3057\u4ed8\u3051\u306f\u884c\u308f\u305a\u3001\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u308b\u4f01\u696d\u3068\u7a4d\u6975\u7684\u306b\u878d\u8cc7\u5951\u7d04\u3092\u7d50\u3073\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u91d1\u306e\u4f7f\u9014\u306a\u3069\u306b\u554f\u984c\u304c\u3042\u308c\u3070\u3001\u9280\u884c\u3084\u682a\u4e3b\u306f\u5c06\u6765\u6027\u3092\u4e0d\u5b89\u8996\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u682a\u4fa1\u5909\u52d5\u3084\u53d6\u5f15\u8abf\u6574\u304c\u767a\u751f\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u53d6\u5f15\u3084\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u597d\u307e\u3057\u3044\u72b6\u614b\u306e\u3068\u304d\u306b\u306f\u3001\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u305f\u308a\u878d\u8cc7\u984d\u304c\u5897\u52a0\u3057\u305f\u308a\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u72d9\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u4f1a\u8a08\u3067\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306f\u3001\u4f01\u696d\u306e\u8a55\u4fa1\u306e\u4e00\u90e8\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u62c5\u3046\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%A9%9F%E8%83%BD\"><\/span>\u6a5f\u80fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306e\u300c\u6a5f\u80fd\u300d\u3068\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u60c5\u5831\u63d0\u4f9b<\/li>\n<li>\u5229\u5bb3\u8abf\u6574<\/li>\n<\/ul>\n<p>\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3001\u6295\u8cc7\u3084\u878d\u8cc7\u306e\u5224\u65ad\u6750\u6599\u306b\u306a\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u6a5f\u80fd\u304c\u8ca1\u52d9\u4f1a\u8a08\u306b\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u610f\u601d\u6c7a\u5b9a\u306e\u5224\u65ad\u6750\u6599\u306b\u306a\u308b\u306e\u304c\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u60c5\u5831\u3067\u3042\u308a\u3001\u60c5\u5831\u958b\u793a\u304c\u306a\u3051\u308c\u3070\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u53ce\u76ca\u306e\u72b6\u6cc1\u304c\u78ba\u8a8d\u3067\u304d\u305a\u3001\u6295\u8cc7\u3084\u878d\u8cc7\u306e\u53ef\u5426\u3092\u6c7a\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u793e\u3084\u4f1a\u793e\u95a2\u4fc2\u8005\u306a\u3069\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u5229\u5bb3\u3092\u8abf\u6574\u3059\u308b\u6a5f\u80fd\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u751f\u307f\u51fa\u3057\u305f\u5229\u76ca\u306f\u3001\u682a\u4e3b\u3078\u306e\u914d\u5f53\u3084\u9280\u884c\u3078\u306e\u8fd4\u6e08\u3001\u5f79\u54e1\u3078\u306e\u5831\u916c\u306a\u3069\u3044\u308d\u3044\u308d\u306a\u5f62\u3067\u5206\u914d\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3053\u308c\u3089\u95a2\u4fc2\u8005\u306e\u5229\u5bb3\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3059\u308b\u3068\u306f\u3044\u3048\u306a\u3044\u305f\u3081\u3001\u8ca1\u52d9\u4f1a\u8a08\u3067\u60c5\u5831\u958b\u793a\u3092\u884c\u3044\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u9593\u306e\u5229\u5bb3\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%AE%A1%E7%90%86%E4%BC%9A%E8%A8%88%E3%81%A8%E3%81%AF\"><\/span>\u7ba1\u7406\u4f1a\u8a08\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u300c\u7ba1\u7406\u4f1a\u8a08\u300d\u3068\u306f\u3001\u4e3b\u306b\u793e\u5185\u5411\u3051\u306e\u4f1a\u8a08\u3067\u3042\u308a\u3001\u4f01\u696d\u3092\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u3067\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u3084\u7ba1\u7406\u8cac\u4efb\u8005\u306a\u3069\u304c\u884c\u3046\u7d4c\u55b6\u5206\u6790\u3084\u610f\u5fd7\u6c7a\u5b9a\u3001\u6539\u5584\u306e\u65bd\u7b56\u306b\u5411\u3051\u3066\u884c\u3046\u4f1a\u8a08\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u304a\u3044\u3066\u6c42\u3081\u3089\u308c\u308b\u60c5\u5831\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6cd5\u5f8b\u306b\u3088\u308b\u5236\u9650\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u6c7a\u307e\u308a\u7b49\u3082\u7279\u306b\u306a\u304f\u3001\u53d6\u308a\u5165\u308c\u308b\u304b\u306f\u4efb\u610f\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e2\u3064\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u76ee\u7684<\/strong><\/li>\n<li><strong>\u65b9\u6cd5<\/strong><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E7%9B%AE%E7%9A%84-2\"><\/span>\u76ee\u7684<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306e\u300c\u76ee\u7684\u300d\u306f\u3001\u793e\u5185\u306e\u5f79\u54e1\u3084\u7d4c\u55b6\u8005\u306a\u3069\u304c\u4f1a\u793e\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3057\u3001\u610f\u5fd7\u6c7a\u5b9a\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306b\u5185\u90e8\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u304c\u76ee\u7684\u3067\u3042\u308a\u3001\u4efb\u610f\u3067\u884c\u3046\u4f1a\u8a08\u3067\u3042\u308b\u305f\u3081\u5916\u90e8\u3078\u306e\u516c\u8868\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u5f8b\u306b\u3088\u308b\u5236\u9650\u306a\u3069\u3082\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u72b6\u6cc1\u306e\u7ba1\u7406\u3067\u5fc5\u8981\u306a\u60c5\u5831\u306f\u3001\u4f1a\u793e\u3054\u3068\u306e\u72ec\u81ea\u30eb\u30fc\u30eb\u3067\u904b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u7d4c\u55b6\u6226\u7565\u3084\u90e8\u9580\u3054\u3068\u306e\u4e88\u7b97\u3084\u76ee\u6a19\u3001\u9577\u671f\u7d4c\u55b6\u8a08\u753b\u7b56\u5b9a\u306b\u5411\u3051\u305f\u62bd\u8c61\u7684\u306a\u60c5\u5831\u306a\u3069\u304c\u7ba1\u7406\u4f1a\u8a08\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%96%B9%E6%B3%95\"><\/span>\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306e\u300c\u65b9\u6cd5\u300d\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4e88\u7b97\u7ba1\u7406<\/li>\n<li>\u539f\u4fa1\u7ba1\u7406<\/li>\n<\/ul>\n<p>\u4e88\u7b97\u7ba1\u7406\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u6c7a\u3081\u305f\u4e88\u7b97\u3092\u76ee\u6a19\u306b\u3001\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5e74\u6b21\u307e\u305f\u306f\u6708\u6b21\u306b\u304a\u3051\u308b\u4e88\u7b97\u306a\u3069\u3001\u5bfe\u8c61\u3068\u3059\u308b\u671f\u9593\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u6708\u6b21\u4e88\u7b97\u7ba1\u7406\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e88\u7b97\u7ba1\u7406\u306f\u3001\u305f\u3068\u3048\u3070\u3069\u306e\u304f\u3089\u3044\u58f2\u4e0a\u3092\u4e0a\u3052\u308b\u3079\u304d\u304b\u306a\u3069\u306e\u76ee\u6a19\u304c\u660e\u78ba\u306b\u306a\u308b\u305f\u3081\u3001\u9054\u6210\u306b\u5411\u3051\u305f\u4eba\u6750\u3084\u8cc7\u91d1\u306a\u3069\u306e\u5fc5\u8981\u91cf\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u539f\u4fa1\u7ba1\u7406\u3068\u306f\u3001\u76ee\u6a19\u3067\u3042\u308b\u539f\u4fa1\u3068\u5b9f\u969b\u306b\u304b\u304b\u308b\u539f\u4fa1\u3092\u6bd4\u3079\u3001\u6539\u5584\u3092\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306b\u88fd\u9020\u696d\u306a\u3069\u3067\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u305f\u3068\u3048\u3070\u5546\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u306b\u304a\u3044\u3066\u304b\u304b\u308b\u6750\u6599\u8cbb\u30fb\u4eba\u4ef6\u8cbb\u30fb\u8a2d\u5099\u8cbb\u30fb\u5de5\u6570\u306a\u3069\u3092\u628a\u63e1\u3057\u3001\u76ee\u6a19\u3068\u5b9f\u969b\u306e\u539f\u4fa1\u306e\u5dee\u304b\u3089\u9069\u6b63\u984d\u3078\u6539\u5584\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%A8%E7%AE%A1%E7%90%86%E4%BC%9A%E8%A8%88%E3%81%AE%E9%81%95%E3%81%84\"><\/span>\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 18.2955%; text-align: center;\">\u8ca1\u52d9\u4f1a\u8a08<\/td>\n<td style=\"width: 81.7045%; text-align: center;\">\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u5916\u90e8\u306b\u4f1d\u3048\u308b\u793e\u5916\u5411\u3051\u4f1a\u8a08<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.2955%; text-align: center;\">\u7ba1\u7406\u4f1a\u8a08<\/td>\n<td style=\"width: 81.7045%; text-align: center;\">\u7d4c\u55b6\u7ba1\u7406\u306e\u305f\u3081\u306e\u793e\u5185\u5411\u3051\u4f1a\u8a08<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ca1\u52d9\u72b6\u6cc1\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u5916\u90e8\u306b\u4f1d\u3048\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u4f1a\u8a08\u306f\u3001\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u591a\u304f\u306f1\u5e74\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u534a\u5e74\u3084\u56db\u534a\u671f\u3067\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6cd5\u5f8b\u3067\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u3059\u308b\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u4f01\u696d\u304c\u4efb\u610f\u3067\u884c\u3046\u4f1a\u8a08\u3067\u3042\u308a\u3001\u5916\u90e8\u3078\u306e\u516c\u8868\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u6cd5\u5f8b\u306b\u3088\u308b\u5236\u9650\u306a\u3069\u306f\u306a\u304f\u3001\u4f1a\u8a08\u671f\u9593\u306f\u65e5\u6b21\u30fb\u9031\u6b21\u30fb\u6708\u6b21\u306a\u3069\u4efb\u610f\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/p-m-g.tokyo\/media\/financing\/5033\/\">\u8ca1\u52d9\u5206\u6790\u3068\u306f\uff1f\u76ee\u7684\u3084\u5206\u6790\u306e\u3084\u308a\u65b9\u30fb\u91cd\u8981\u306a\u6307\u6a19\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%AE%E6%A5%AD%E5%8B%99%E5%86%85%E5%AE%B9\"><\/span>\u8ca1\u52d9\u4f1a\u8a08\u306e\u696d\u52d9\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/4f6777e6ba7a152dce904f74c4672938_s.jpg\" alt=\"\u4f1d\u7968\u51e6\u7406\" width=\"640\" height=\"427\" class=\"alignnone size-full wp-image-9809\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/4f6777e6ba7a152dce904f74c4672938_s.jpg 640w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/4f6777e6ba7a152dce904f74c4672938_s-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u4e00\u90e8\u3068\u3057\u3066\u5916\u90e8\u3078\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u4f5c\u6210\u3068\u3044\u3048\u308b\u305f\u3081\u3001\u884c\u3046\u696d\u52d9\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u4ed5\u8a33\u51e6\u7406<\/strong><\/li>\n<li><strong>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406<\/strong><\/li>\n<li><strong>\u6c7a\u7b97\u66f8\u4f5c\u6210<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BB%95%E8%A8%B3%E5%87%A6%E7%90%86\"><\/span>\u4ed5\u8a33\u51e6\u7406<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u300c\u4ed5\u8a33\u51e6\u7406\u300d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u51e6\u7406\u3068\u306f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u3092\u300c\u8cb8\u65b9\u300d\u3068\u300c\u501f\u65b9\u300d\u3078\u5206\u985e\u3057\u3001\u91d1\u984d\u3084\u52d8\u5b9a\u79d1\u76ee\u3092\u4ed5\u8a33\u5e33\u3078\u8a18\u3059\u4f5c\u696d\u3067\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306a\u7d4c\u7406\u306e\u4ed5\u4e8b\u3067\u3042\u308a\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u57fa\u790e\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u3092\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u5206\u3051\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8ee2\u8a18\u3059\u308b\u4ed5\u7d44\u307f\u306e\u4f1d\u7968\u5236\u306f\u3001\u4ee5\u4e0b\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u30fb\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u5897\u6e1b\u3092\u8a18\u9332\u3057\u307e\u3059\u304c\u3001\u4ed5\u8a33\u51e6\u7406\u3092\u9593\u9055\u3048\u308b\u3068\u6c7a\u7b97\u3084\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u9069\u5207\u306b\u624b\u7d9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E7%AE%A1%E7%90%86\"><\/span>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u300d\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u3068\u306f\u3001\u4f01\u696d\u306e\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u30fb\u5efa\u7269\u30fb\u6a5f\u68b0\u8a2d\u5099\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u3001\u53d6\u5f97\u304b\u3089\u51e6\u5206\u307e\u3067\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u306b\u304a\u3044\u3066\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u696d\u52d9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u306a\u3069\u4f1a\u8a08\u4e0a\u306e\u7ba1\u7406<\/li>\n<li>\u68da\u5378\u3057\u3092\u901a\u3058\u305f\u73fe\u7269\u7ba1\u7406<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u53f0\u5e33\u306e\u4f5c\u6210<\/li>\n<\/ul>\n<p>\u7a0e\u52d9\u4f1a\u8a08\u306b\u3082\u6df1\u304f\u95a2\u308f\u308b\u4f5c\u696d\u3067\u3042\u308a\u3001\u6cd5\u5f8b\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u511f\u5374\u7387\u3084\u8010\u7528\u5e74\u6570\u3067\u9069\u5207\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u30fb\u5efa\u7269\u30fb\u511f\u5374\u8cc7\u7523\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u904a\u4f11\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308c\u3070\u79df\u7a0e\u306b\u3088\u308b\u652f\u51fa\u3092\u6291\u3048\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B1%BA%E7%AE%97%E6%9B%B8%E4%BD%9C%E6%88%90\"><\/span>\u6c7a\u7b97\u66f8\u4f5c\u6210<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u3001\u4ed5\u8a33\u4f1d\u7968\u3084\u56fa\u5b9a\u8cc7\u7523\u3068\u539f\u4fa1\u306a\u3069\u3092\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u3042\u308b\u300c\u6c7a\u7b97\u66f8\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u696d\u7e3e\u3084\u8ca1\u52d9\u72b6\u614b\u3092\u8868\u3059\u66f8\u985e\u3067\u3042\u308a\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u300d\u3084\u300c\u8a08\u7b97\u66f8\u985e\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3084\u8ca1\u653f\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u8005\u30fb\u682a\u4e3b\uff08\u6295\u8cc7\u5bb6\uff09\u30fb\u53d6\u5f15\u5148\u30fb\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3042\u308a\u3001\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u4e8b\u696d\u898f\u6a21\u306b\u95a2\u4fc2\u306a\u304f\u6cd5\u5f8b\u3067\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%AE%E3%83%AB%E3%83%BC%E3%83%AB\"><\/span>\u8ca1\u52d9\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/5fe31ff8fc2824eb463808bc0a332260.jpg\" alt=\"\u8cb8\u501f\u5bfe\u7167\u8868\" width=\"640\" height=\"427\" class=\"alignnone size-full wp-image-9811\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/5fe31ff8fc2824eb463808bc0a332260.jpg 640w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/5fe31ff8fc2824eb463808bc0a332260-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u793a\u3059\u8003\u3048\u65b9\u3084\u30eb\u30fc\u30eb\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u4f1a\u8a08\u516c\u6e96<\/strong><\/li>\n<li><strong>\u4f1a\u8a08\u539f\u5247<\/strong><\/li>\n<li><strong>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/strong><\/li>\n<\/ol>\n<p>\u305d\u308c\u305e\u308c\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E8%A8%88%E5%85%AC%E6%BA%96\"><\/span>\u4f1a\u8a08\u516c\u6e96<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u4f1a\u8a08\u516c\u6e96\u300d\u3068\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u790e\u3068\u306a\u308b\u524d\u63d0\u6761\u4ef6\u30fb\u8003\u3048\u65b9\u3067\u3042\u308a\u3001\u4f1a\u8a08\u7406\u8ad6\u3084\u4f1a\u8a08\u5b9f\u52d9\u306e\u6982\u5ff5\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u539f\u5247\u306f\u3053\u306e\u4f1a\u8a08\u516c\u6e96\u306b\u57fa\u3065\u3044\u3066\u4f5c\u3089\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u5b9f\u4f53\u306e\u516c\u6e96\u30fb\u7d99\u7d9a\u4f01\u696d\u306e\u516c\u6e96\u30fb\u8ca8\u5e63\u7684\u8a55\u4fa1\u306e\u516c\u6e96\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u516c\u6e96\u306f\u3042\u304f\u307e\u3067\u3082\u8003\u3048\u65b9\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u539f\u5247\u3068\u306a\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u3067\u5171\u901a\u3059\u308b\u8003\u3048\u65b9\u306e1\u3064\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E8%A8%88%E5%8E%9F%E5%89%87\"><\/span>\u4f1a\u8a08\u539f\u5247<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u4f1a\u8a08\u539f\u5247\u300d\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u9069\u6b63\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u539f\u5247\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u539f\u5247\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247\u306e3\u3064\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u3046\u3061\u4e00\u822c\u539f\u5247\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3044\u305a\u308c\u306b\u3082\u5171\u901a\u3059\u308b\u539f\u5247\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e7\u3064\u306e\u539f\u5247\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u771f\u5b9f\u6027\u306e\u539f\u5247<\/li>\n<li>\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247<\/li>\n<li>\u8cc7\u672c\u53d6\u5f15\u30fb\u640d\u76ca\u53d6\u5f15\u533a\u5206\u306e\u539f\u5247<\/li>\n<li>\u660e\u77ad\u6027\u306e\u539f\u5247<\/li>\n<li>\u7d99\u7d9a\u6027\u306e\u539f\u5247<\/li>\n<li>\u4fdd\u5b88\u4e3b\u7fa9\u306e\u539f\u5247<\/li>\n<li>\u5358\u4e00\u6027\u306e\u539f\u5247<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E9%9A%9B%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E5%9F%BA%E6%BA%96%EF%BC%88IFRS%EF%BC%89\"><\/span>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u300d\u3068\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306e\u7b56\u5b9a\u3059\u308b\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304c\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u305f\u308a\u7406\u89e3\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u57fa\u6e96\u3067\u3042\u308a\u3001\u56fd\u3054\u3068\u306b\u6b74\u53f2\u7684\u306a\u7d4c\u7def\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u3082\u3068\u3082\u3068\u306e\u57fa\u6e96\u306f\u56fd\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3059\u308b\u52d5\u304d\u304c\u5e83\u307e\u308a\u3001\u65e5\u672c\u3067\u3082\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u5b9a\u3081\u308b\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u8fd1\u3065\u3051\u308b\u3088\u3046\u306a\u6539\u5b9a\u306e\u8a66\u307f\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3092\u4efb\u610f\u3067\u9069\u7528\u3059\u308b\u4f01\u696d\u3082\u5897\u3048\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E4%BC%9A%E8%A8%88%E3%81%AE%E5%8A%B9%E6%9E%9C\"><\/span>\u8ca1\u52d9\u4f1a\u8a08\u306e\u52b9\u679c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/8d68e33680f76a6b08d93a04c5fe4e9a.jpg\" alt=\"\u9280\u884c\u306e\u770b\u677f\" width=\"640\" height=\"480\" class=\"alignnone size-full wp-image-9810\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/8d68e33680f76a6b08d93a04c5fe4e9a.jpg 640w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/09\/8d68e33680f76a6b08d93a04c5fe4e9a-300x225.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u5916\u90e8\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3069\u306e\u3088\u3046\u306a\u52b9\u679c\u304c\u3042\u308b\u306e\u304b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u50b5\u6a29\u8005<\/strong><\/li>\n<li><strong>\u51fa\u8cc7\u8005<\/strong><\/li>\n<li><strong>\u53d6\u5f15\u5148<\/strong><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E5%82%B5%E6%A8%A9%E8%80%85\"><\/span>\u50b5\u6a29\u8005<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u9280\u884c\u306a\u3069\u306e\u50b5\u6a29\u8005\u306b\u8fd4\u6e08\u80fd\u529b\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u305b\u307e\u3059\u3002<\/p>\n<p>\u9280\u884c\u306a\u3069\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306b\u878d\u8cc7\u3092\u5b9f\u884c\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3069\u308c\u307b\u3069\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u3001\u3069\u306e\u304f\u3089\u3044\u7a3c\u3050\u529b\u304c\u3042\u308b\u306e\u304b\u78ba\u8a8d\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u8fd4\u6e08\u306e\u53ef\u80fd\u6027\u3084\u80fd\u529b\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u63d0\u4f9b\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u78ba\u8a8d\u3057\u3001\u56de\u53ce\u306e\u53ef\u80fd\u6027\u3084\u878d\u8cc7\u53ef\u5426\u3001\u8a2d\u5b9a\u3059\u308b\u91d1\u5229\u3084\u62c5\u4fdd\u30fb\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306e\u53ef\u5426\u306a\u3069\u306e\u6761\u4ef6\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u8ca1\u52d9\u8af8\u8868\u306b\u3088\u308a\u3001\u8fd4\u6e08\u80fd\u529b\u304c\u5341\u5206\u306b\u5099\u308f\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308c\u3070\u3001\u5e0c\u671b\u984d\u306e\u878d\u8cc7\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u3082\u53ef\u80fd\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%87%BA%E8%B3%87%E8%80%85\"><\/span>\u51fa\u8cc7\u8005<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u51fa\u8cc7\u8005\u306b\u4f1a\u793e\u306e\u5c06\u6765\u6027\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306f\u3001\u4e8b\u696d\u8a08\u753b\u3084\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u6570\u5024\u3092\u78ba\u8a8d\u3057\u3001\u5c06\u6765\u591a\u304f\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u306e\u3067\u304d\u308b\u4f1a\u793e\u304b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u8a08\u753b\u3082\u8ca1\u52d9\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u305f\u4e8b\u696d\u8a08\u753b\u66f8\u3084\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u6295\u8cc7\u5bb6\u3078\u5c06\u6765\u6027\u3092\u30a2\u30d4\u30fc\u30eb\u3067\u304d\u3001\u8fd4\u6e08\u4e0d\u8981\u306e\u8cc7\u91d1\u3092\u6295\u3058\u3066\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3><span 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