{"id":262397,"date":"2023-07-13T10:12:19","date_gmt":"2023-07-13T01:12:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262397"},"modified":"2025-09-26T17:15:19","modified_gmt":"2025-09-26T08:15:19","slug":"lease-article-16","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-16\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u9069\u7528\u7bc4\u56f2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u9069\u7528\u7bc4\u56f2\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2023\u5e74\uff15\u6708\uff12\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u7b49\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff18\u6708\uff14\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3092\u306f\u3058\u3081\u3001\u3053\u308c\u307e\u3067\u3068\u306f\u7570\u306a\u308b\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u3092\u6c42\u3081\u308b\u3053\u3068\u3068\u306a\u308b\u90e8\u5206\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5b9f\u52d9\u3078\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u5341\u5206\u306a\u7406\u89e3\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u30b7\u30ea\u30fc\u30ba\u306f\u3001\u516c\u958b\u8349\u6848\u306e\u6bb5\u968e\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306b\u3064\u3044\u3066\u57fa\u672c\u7684\u306a\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u89e3\u8aac\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2023\/2023-0502.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff11\u3000\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/strong><\/h4>\n<p>\u501f\u624b\u306e\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u3001\u6b21\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC12\u9805\u3001BC34\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#00a381;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong><span style=\"color: #00a381;\">\uff08\uff11\uff09<\/span>\u3000\u501f\u624b\u306e\u8cbb\u7528\u914d\u5206\u306e\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 10px;\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u540c\u69d8\u306b\u3001\u30ea\u30fc\u30b9\u304c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u308b\u304b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u91d1\u878d\u306e\u63d0\u4f9b\u3068\u6349\u3048\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong><span style=\"color: #00a381;\">\uff08\uff12\uff09<\/span>\u3000IFRS\u7b2c16\u53f7\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u7a0b\u5ea6<\/strong><\/p>\n<ul>\n<li>IFRS\u7b2c16\u53f7\u306e\u3059\u3079\u3066\u306e\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306e\u307f\u3092\u53d6\u308a\u5165\u308c\u308b\u3002<\/li>\n<li>\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u3001\u53c8\u306f\u3001\u7d4c\u904e\u7684\u306a\u63aa\u7f6e\u3092\u5b9a\u3081\u308b\u306a\u3069\u3001\u5b9f\u52d9\u306b\u914d\u616e\u3057\u305f\u65b9\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong><span style=\"color: #00a381;\">\uff08\uff13\uff09<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 3px;\">\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u306a\u3069\u306e\u9805\u756a\u53f7\u3092\u632f\u308a\u76f4\u3057\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u958b\u767a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u300c\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u300d\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09BC\uff14\u9805\u3001BC\uff15\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#19448e;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #19448e;\">\u2460<\/span>\u3000\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306e\u307f\u3092\u53d6\u308a\u5165\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u306f\u3001\u5f53\u8a72\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3092\u884c\u3044\u3001\u4f01\u696d\u306e\u7d4c\u6e08\u5b9f\u614b\u3092\u8868\u3059\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #19448e;\">\u2461<\/span>\u3000\u6211\u304c\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u53d6\u308a\u5165\u308c\u305f\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306e\u307f\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3067\u8db3\u308a\u308b\u305f\u3081\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u89e3\u91c8\u7b49\u3092\u53c2\u7167\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u304c\u751f\u3058\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #19448e;\">\u2462<\/span>\u3000\u5404\u4f01\u696d\u306b\u304a\u3051\u308b\u5224\u65ad\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30b3\u30b9\u30c8\u53ca\u3073\u76e3\u67fb\u30b3\u30b9\u30c8\u306f\u3001\u76f8\u5bfe\u7684\u306b\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #19448e;\">\u2463<\/span>\u3000IFRS\u7b2c16\u53f7\u306e\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306e\u307f\u3092\u53d6\u308a\u5165\u308c\u308b\u958b\u767a\u65b9\u91dd\u306f\u3001\u53d6\u308a\u5165\u308c\u306a\u304b\u3063\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3082IFRS\u7b2c16\u53f7\u3068\u540c\u3058\u9069\u7528\u7d50\u679c\u3068\u306a\u308b\u3053\u3068\u3092\u610f\u56f3\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u53d6\u308a\u5165\u308c\u305f\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u306b\u57fa\u3065\u304d\u5224\u65ad\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u610f\u56f3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u8a73\u7d30\u306a\u5b9a\u3081\u306b\u57fa\u3065\u304d\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u7d50\u679c\u306b\u9650\u5b9a\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #19448e;\">\u2464<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u672c\u6587\u306b\u304a\u3044\u3066\u4e3b\u8981\u306a\u5b9a\u3081\u306e\u5185\u5bb9\u3068\u3057\u3066\u53d6\u308a\u5165\u308c\u306a\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u4f8b\u306b\u3064\u3044\u3066\u3082IFRS\u7b2c16\u53f7\u306e\u8a2d\u4f8b\u306e\u5185\u5bb9\u3092\u672c\u9069\u7528\u6307\u91dd\u306b\u53d6\u308a\u5165\u308c\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff12\u3000\u4e3b\u306a\u7279\u5fb4<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u6b21\u306e\u7279\u5fb4\u3092\u6301\u3064\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#65318e;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #65318e;\">\uff08\uff11\uff09<\/span>\u3000\u4e3b\u3068\u3057\u3066\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6539\u6b63\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC33\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #65318e;\">\uff08\uff12\uff09<\/span>\u3000\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u70b9\u3092\u9664\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u306e\u5b9a\u3081\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC12\u9805\uff09\u3002<\/p>\n<ul>\n<li>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\uff09\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u70b9<\/li>\n<li>\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u53ca\u3073\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u53ca\u3073\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306f\u3001\u6b21\u306e\u5185\u5bb9\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#a22041;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a22041;\">\u2460<\/span>\u3000IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u540c\u69d8\u306e\u898f\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a22041;\">\u2461<\/span>\u3000\u73fe\u884c\u306e\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u3068\u540c\u69d8\u306e\u898f\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a22041;\">\u2462<\/span>\u3000\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08Topic842\uff09\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u308b\u898f\u5b9a\uff08\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3002\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09BC81\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a22041;\">\u2463<\/span>\u3000\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u306e\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u53c8\u306f\u7d4c\u904e\u7684\u306a\u63aa\u7f6e<\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u898f\u5b9a\u306e\u5185\u5bb9\u3092\u3088\u304f\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u5951\u7d04\u306e\u540d\u79f0\u306a\u3069\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u5b9a\u3081\u308b\u30ea\u30fc\u30b9\u306b\u9069\u7528\u3059\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC13\u9805\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u6b21\u306e<strong><span style=\"color: #cd5e3c;\">\uff08\uff11\uff09<\/span><\/strong>\u304b\u3089<strong><span style=\"color: #cd5e3c;\">\uff08\uff14\uff09<\/span><\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u9069\u7528\u3059\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff13\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5730\u4e0a\u6a29\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff14\u9805\uff08\uff13\uff09\uff09\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306b\u5b9a\u3081\u304c\u3042\u308b\u304c\u3001\u5f53\u8a72\u5730\u4e0a\u6a29\u3092\u542b\u3080\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff14\u9805\uff08\uff19\uff09\u300124\u9805\uff09\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u3092\u512a\u5148\u3057\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd5e3c;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5e3c;\">\uff08\uff11\uff09<\/span>\u3000\u300c\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c35\u53f7\uff09\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u904b\u55b6\u6a29\u8005\u306b\u3088\u308b\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306e\u53d6\u5f97<\/strong><\/p>\n<p style=\"margin-left: 10px; margin-bottom: 3px;\"><strong><span style=\"font-size: 14px;\">\u3008\u7559\u610f\u70b9\u3009<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">\u904b\u55b6\u6a29\u306e\u69cb\u6210\u8981\u7d20\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u3081\u306a\u3044\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC14\u9805\uff09\u3002<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u3053\u308c\u306f\u3001\u904b\u55b6\u6a29\u3092\u5206\u5272\u305b\u305a\u306b\u4e00\u62ec\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u304a\u308a\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c35\u53f7\u300139\uff0d\uff13\u9805\uff09\u3001\u5f53\u8a72\u904b\u55b6\u6a29\u306e\u69cb\u6210\u8981\u7d20\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u305f\u3081\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC14\u9805\uff09\u3002<\/span><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5e3c;\"><\/div>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #cd5e3c;\">\uff08\uff12\uff09<\/span>\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\uff09\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u8cb8\u624b\u306b\u3088\u308b\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e<\/strong><\/p>\n<p style=\"margin-left: 10px; margin-bottom: 3px;\"><strong><span style=\"font-size: 14px;\">\u3008\u7559\u610f\u70b9\u3009<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\u306b\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u3081\u306a\u3044\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC15\u9805\uff09\u3002<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\uff09\u306f\u3001\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u542b\u307e\u308c\u308b\u3068\u3057\u3066\u304a\u308a\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd143\u9805\uff09\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4ed8\u4e0e\u306b\u306f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09BC15\u9805\uff09\u3002<\/span><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5e3c;\"><\/div>\n<p style=\"margin-left: 45px; 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