{"id":4011,"date":"2022-07-27T02:50:00","date_gmt":"2017-02-23T00:00:01","guid":{"rendered":"https:\/\/www.kaonavi.jp\/dictionary\/?p=4011"},"modified":"2026-07-11T16:35:29","modified_gmt":"2026-07-11T07:35:29","slug":"allowance-for-paid-leave","status":"publish","type":"post","link":"https:\/\/www.kaonavi.jp\/dictionary\/allowance-for-paid-leave\/","title":{"rendered":"\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u306f\uff1f\u3010IFRS\u3068\u65e5\u672c\u4f01\u696d\u306e\u9055\u3044\u3011\u8a08\u7b97\u65b9\u6cd5"},"content":{"rendered":"

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\u300c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300d\u3068\u306f\uff1f<\/h2>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u65e5\u6570\u306b\u65e5\u7d66\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u3001\u4f01\u696d\u304c\u8ca0\u3046\u3079\u304d\u50b5\u52d9\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/strong><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n
\u5b9a\u7fa9<\/td>\n\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u3092\u4f01\u696d\u306e\u50b5\u52d9\u3068\u307f\u306a\u3057\u3066\u8a08\u4e0a\u3059\u308b\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1<\/td>\n<\/tr>\n
\u5225\u540d<\/td>\n\u672a\u6255\u6709\u7d66\u4f11\u6687<\/td>\n<\/tr>\n
\u7b97\u51fa\u30bf\u30a4\u30df\u30f3\u30b0<\/td>\n\u6c7a\u7b97\u6642<\/td>\n<\/tr>\n
\u8a08\u7b97\u5f0f<\/td>\n\u672a\u6d88\u5316\u6709\u7d66\u65e5\u6570 \u00d7 \u5e73\u5747\u53d6\u5f97\u7387 \u00d7 \u5404\u65e5\u7d66<\/td>\n<\/tr>\n
\u65e5\u672c\u57fa\u6e96\u3067\u306e\u6271\u3044<\/td>\n\u8a08\u4e0a\u7fa9\u52d9\u306a\u3057\uff08\u5f15\u5f53\u91d1\u56db\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\uff09<\/td>\n<\/tr>\n
IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3067\u306e\u6271\u3044<\/td>\n\u8a08\u4e0a\u7fa9\u52d9\u3042\u308a\uff08IAS\u7b2c19\u53f7\u7b49\u306b\u57fa\u3065\u304f\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u306f\u3001\u300c\u672a\u6255\u6709\u7d66\u4f11\u6687\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u6c7a\u7b97\u6642\u306b\u7b97\u51fa\u3055\u308c\u308b\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u5e74\u306b\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u7d66\u4ed8\u3055\u308c\u305f\u6709\u7d66\u4f11\u6687\u306e\u3046\u3061\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u306e\u6b8b\u9ad8\u65e5\u6570\u306b\u5bfe\u3057\u3066\u5404\u65e5\u7d66\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3092\u884c\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6d88\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u6709\u7d66\u65e5\u6570\u306e\u3053\u3068\u3092\u3001\u300c\u4f01\u696d\u304c\u8ca0\u3046\u3079\u304d\u50b5\u52d9\u300d\u3068\u8003\u3048\u3066\u50b5\u52d9\u8a08\u4e0a\u3092\u884c\u3046\u306e\u304c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3067\u3059\u3002<\/p>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001IFRS\u3084\u7c73\u56fd\u57fa\u6e96\u7b49\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\t \t \n\t \"\"<\/span>\n\t

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u30fb\u8a08\u4e0a<\/h2>\n

\u7b97\u51fa\u306b\u306f\u300c\u672a\u6d88\u5316\u6709\u7d66\u65e5\u6570 \u00d7 \u5e73\u5747\u53d6\u5f97\u7387 \u00d7 \u5404\u65e5\u7d66\u300d\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u524d\u5e74\u5ea6\u3068\u306e\u5dee\u984d\u3092\u7e70\u5165\u984d\u307e\u305f\u306f\u623b\u5165\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/th>\n\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n
\u8a08\u7b97\u5f0f<\/td>\n\u672a\u6d88\u5316\u6709\u7d66\u65e5\u6570 \u00d7 \u5e73\u5747\u53d6\u5f97\u7387 \u00d7 \u5404\u65e5\u7d66<\/td>\n<\/tr>\n
\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u51e6\u7406<\/td>\n\u524d\u5e74\u5ea6\u3068\u306e\u5dee\u984d\u3092\u300c\u7e70\u5165\u984d\u300d\uff08\u5897\u52a0\u6642\uff09\u307e\u305f\u306f\u300c\u623b\u5165\u984d\u300d\uff08\u6e1b\u5c11\u6642\uff09\u3068\u3057\u3066\u8a08\u4e0a<\/td>\n<\/tr>\n
\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a<\/td>\n\u6d41\u52d5\u8ca0\u50b5\u306e\u300c\u5f15\u5f53\u91d1\u300d\u306b\u8a08\u4e0a<\/td>\n<\/tr>\n
\u8a08\u4e0a\u6642\u306e\u4ed5\u8a33\uff08\u7e70\u5165\u6642\uff09<\/td>\n\u501f\u65b9\uff1a\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u7e70\u5165\u984d \uff0f \u8cb8\u65b9\uff1a\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1<\/td>\n<\/tr>\n
\u8a08\u4e0a\u6642\u306e\u4ed5\u8a33\uff08\u623b\u5165\u6642\uff09<\/td>\n\u501f\u65b9\uff1a\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1 \uff0f \u8cb8\u65b9\uff1a\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u623b\u5165\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u3001\u300c\u672a\u6d88\u5316\u5206\u306e\u6709\u7d66\u306e\u6570\u00d7\u3044\u307e\u307e\u3067\u306e\u5e73\u5747\u53d6\u5f97\u7387\u00d7\u5404\u65e5\u7d66\u300d\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4f01\u696d\u306e\u610f\u7fa9\u3092\u6b63\u78ba\u306b\u67fb\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u53ef\u80fd\u306a\u9650\u308a\u8003\u3048\u3046\u308b\u5371\u967a\u306a\u7b87\u6240\u3092\u6570\u5b57\u3068\u3057\u3066\u8868\u73fe\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002IRFS\u3067\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u300c\u4f01\u696d\u306e\u50b5\u52d9\u300d\u3068\u8003\u3048\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u3060\u3051\u3067\u306f\u306a\u304f\u798f\u5229\u539a\u751f\u30b5\u30fc\u30d3\u30b9\u5168\u822c\u306b\u5bfe\u3057\u3066\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u7b97\u30fb\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u524d\u5e74\u5ea6\u3068\u4eca\u5e74\u5ea6\u306e\u5dee\u984d\u306e\u307f\u304c\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u73fe\u5728\u306e\u65e5\u672c\u3067\u306f\u3001\u6d88\u5316\u3067\u304d\u3066\u3044\u306a\u3044\u6709\u7d66\u6d88\u5316\u3092\u8cb7\u3044\u53d6\u308b\u30b7\u30b9\u30c6\u30e0\u304c\u5b9a\u7740\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u8a08\u4e0a\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3067\u3059\u304c\u3001\u4eca\u5f8c\u306f\u8a08\u4e0a\u304c\u8ffd\u6c42\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068IFRS<\/h2>\n

IFRS\u3067\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u7fa9\u52d9\u3067\u3042\u308b\u4e00\u65b9\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5f15\u5f53\u91d1\u56db\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u3057\u3066\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4e21\u57fa\u6e96\u306e\u9055\u3044\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n

\n\n\n\n\n\n\n\n\n\n
\u6bd4\u8f03\u9805\u76ee<\/th>\n\u65e5\u672c\u57fa\u6e96<\/th>\nIFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a<\/td>\n\u7fa9\u52d9\u306a\u3057<\/td>\n\u7fa9\u52d9\u3042\u308a\uff08IAS\u7b2c19\u53f7\uff09<\/td>\n<\/tr>\n
\u6839\u62e0\u3068\u306a\u308b\u8003\u3048\u65b9<\/td>\n\u5f15\u5f53\u91d1\u56db\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044<\/td>\n\u5f93\u696d\u54e1\u7d66\u4ed8\u50b5\u52d9\u3068\u3057\u3066\u8a8d\u8b58<\/td>\n<\/tr>\n
\u672a\u6d88\u5316\u6709\u7d66\u306e\u6271\u3044<\/td>\n\u8cbb\u7528\u5316\u3057\u306a\u3044<\/td>\n\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a<\/td>\n<\/tr>\n
\u4efb\u610f\u9069\u7528\u306e\u53ef\u5426<\/td>\nIFRS\u9069\u7528\u4f01\u696d\u306f\u4efb\u610f\u9069\u7528\u53ef<\/td>\n\u9069\u7528\u4f01\u696d\u306f\u5fc5\u9808<\/td>\n<\/tr>\n
\u65e5\u672c\u3067\u306e\u9069\u7528\u72b6\u6cc1<\/td>\n2010\u5e74\u3088\u308a\u4efb\u610f\u9069\u7528\u958b\u59cb<\/td>\n\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u62e1\u5927\u4e2d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u3067\u7570\u306a\u308b\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u300cInternational Financial Reporting Standards\u300d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u305f\u3082\u306e\u304cIFRS\u3068\u547c\u3070\u308c\u3001\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300d\u3068\u8a33\u3055\u308c\u307e\u3059\u3002<\/p>\n

IFRS\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u304c\u3001\u65e5\u672c\u3067\u306f2010\u5e74\u306b\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3001\u307e\u3060\u65e5\u304c\u6d45\u3044\u3068\u3044\u3048\u307e\u3059\u3002IFRS\u306f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u53ce\u76ca\u306e\u8003\u3048\u304c\u9055\u3044\u3001\u65e5\u672c\u3067\u306f\u300cP\/L\uff08\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u512a\u5148\u300d\u306b\u5bfe\u3057\u3066\u300cB\/S\uff08\u8cc3\u501f\u5bfe\u7167\u8868\uff09\u512a\u5148\u300d\u306eIFRS\u3068\u3044\u3063\u305f\u898b\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u4f01\u696d\u306e\u50b5\u52d9\u3068\u8003\u3048\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u53d6\u5f97\u3055\u308c\u3066\u3044\u306a\u3044\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

\u3053\u306e\u8a8d\u8b58\u306e\u5dee\u304c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u306e\u8ad6\u70b9\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001IFRS\u3092\u9069\u7528\u3059\u308b\u3068\u6709\u7d66\u53d6\u5f97\u7387\u306e\u4f4e\u3044\u65e5\u672c\u306e\u4f01\u696d\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u591a\u984d\u306b\u306a\u308a\u5229\u76ca\u3092\u5727\u8feb\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u554f\u984c\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u4eca\u5f8c\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3088\u3046\u306b\u65e5\u672c\u3067\u3082\u8ffd\u6c42\u3055\u308c\u308b\u898b\u8fbc\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u3063\u305f\u5834\u5408\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306b\u3088\u308a\u3001\u8ca0\u50b5\u7dcf\u984d\u304c\u81a8\u3089\u3093\u3067\u3057\u307e\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u51fa\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u4eba\u4e8b\u62c5\u5f53\u8005\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u306f\u3001\u65e5\u3054\u308d\u304b\u3089\u6709\u7d66\u6d88\u5316\u306e\u4fc3\u9032\u306b\u52aa\u3081\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6709\u7d66\u3092\u53d6\u5f97\u3057\u3084\u3059\u3044\u8077\u5834\u74b0\u5883\u306e\u69cb\u7bc9\u306b\u3082\u529b\u3092\u5165\u308c\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n

\u81ea\u793e\u3067IFRS\u9069\u7528\u3084\u4efb\u610f\u8a08\u4e0a\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u611f\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u67b6\u7a7a\u306e\u4f01\u696d\u3092\u60f3\u5b9a\u3057\u3066\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u524d\u63d0\u6761\u4ef6<\/h3>\n
\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/th>\n\u6570\u5024<\/th>\n<\/tr>\n<\/thead>\n
\u5f93\u696d\u54e1\u6570<\/td>\n100\u540d<\/td>\n<\/tr>\n
1\u4eba\u3042\u305f\u308a\u5e73\u5747\u65e5\u7d66<\/td>\n15,000\u5186<\/td>\n<\/tr>\n
1\u4eba\u3042\u305f\u308a\u5e74\u9593\u4ed8\u4e0e\u65e5\u6570<\/td>\n20\u65e5<\/td>\n<\/tr>\n
\u5e73\u5747\u6709\u7d66\u53d6\u5f97\u7387<\/td>\n62.1%\uff08\u539a\u751f\u52b4\u50cd\u7701\u300c\u4ee4\u548c5\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u300d\uff09<\/td>\n<\/tr>\n
1\u4eba\u3042\u305f\u308a\u5e73\u5747\u672a\u6d88\u5316\u65e5\u6570<\/td>\n20\u65e5 \u00d7\uff081 \u2212 62.1%\uff09\u2252 7.6\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u8a08\u7b97\u7d50\u679c<\/h3>\n
\n\n\n\n\n\n\n\n\n
\u30b9\u30c6\u30c3\u30d7<\/th>\n\u8a08\u7b97\u5185\u5bb9<\/th>\n\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n
\u2460 1\u4eba\u3042\u305f\u308a\u306e\u5f15\u5f53\u91d1\u984d<\/td>\n7.6\u65e5 \u00d7 15,000\u5186<\/td>\n114,000\u5186<\/td>\n<\/tr>\n
\u2461 \u5168\u793e\u306e\u5f15\u5f53\u91d1\u5408\u8a08<\/td>\n114,000\u5186 \u00d7 100\u540d<\/td>\n11,400,000\u5186<\/td>\n<\/tr>\n
\u2462 \u524d\u5e74\u5ea6\u672b\u306e\u5f15\u5f53\u91d1\u6b8b\u9ad8\uff08\u4eee\u5b9a\uff09<\/td>\n\u2015<\/td>\n10,200,000\u5186<\/td>\n<\/tr>\n
\u2463 \u5f53\u671f\u306e\u7e70\u5165\u984d\uff08\u2461 \u2212 \u2462\uff09<\/td>\n11,400,000\u5186 \u2212 10,200,000\u5186<\/td>\n1,200,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n
    \n
  • \u4e0a\u8a18\u306e\u4f8b\u3067\u306f\u3001\u5168\u793e\u3067\u7d041,140\u4e07\u5186\u306e\u5f15\u5f53\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u6570\u304c\u591a\u3044\u4f01\u696d\u3084\u5e73\u5747\u65e5\u7d66\u304c\u9ad8\u3044\u4f01\u696d\u3067\u306f\u3001\u6570\u5104\u5186\u898f\u6a21\u306b\u306a\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093<\/li>\n
  • \u6709\u7d66\u53d6\u5f97\u7387\u304c\u4f4e\u3044\u4f01\u696d\u307b\u3069\u5f15\u5f53\u91d1\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u53d6\u5f97\u7387\u304c50%\u306b\u4e0b\u304c\u308b\u3068\u30011\u4eba\u3042\u305f\u308a\u306e\u672a\u6d88\u5316\u65e5\u6570\u306f10\u65e5\u3068\u306a\u308a\u3001\u5f15\u5f53\u91d1\u5408\u8a08\u306f1,500\u4e07\u5186\u306b\u5897\u52a0\u3057\u307e\u3059<\/li>\n
  • \u6709\u7d66\u53d6\u5f97\u4fc3\u9032\u306b\u3088\u3063\u3066\u53d6\u5f97\u7387\u304c80%\u306b\u6539\u5584\u3059\u308c\u3070\u3001\u672a\u6d88\u5316\u65e5\u6570\u306f4\u65e5\u306b\u6e1b\u308a\u3001\u5f15\u5f53\u91d1\u306f600\u4e07\u5186\u307e\u3067\u5727\u7e2e\u3067\u304d\u307e\u3059<\/li>\n
  • IFRS\u79fb\u884c\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u306f\u3001\u4e8b\u524d\u306b\u3053\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u81ea\u793e\u306e\u5f71\u97ff\u984d\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u5c64\u3078\u306e\u8aac\u660e\u8cc7\u6599\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3068\u52b9\u679c\u7684\u3067\u3059<\/li>\n<\/ul>\n

    \u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n

    \u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n

    \u65e5\u672c\u57fa\u6e96\u306e\u307f\u9069\u7528\u3059\u308b\u4f01\u696d\u306b\u306f\u8a08\u4e0a\u7fa9\u52d9\u304c\u306a\u3044\u305f\u3081\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057IFRS\u9069\u7528\u4f01\u696d\u304c\u8a08\u4e0a\u3092\u6020\u308b\u3068\u3001\u76e3\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u610f\u898b\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u672a\u6d88\u5316\u6709\u7d66\u3082\u5f15\u5f53\u91d1\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n

    \u9000\u8077\u6642\u306b\u672a\u6d88\u5316\u6709\u7d66\u306e\u8cb7\u53d6\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3067\u306f\u306a\u304f\u672a\u6255\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5f15\u5f53\u91d1\u306f\u5728\u7c4d\u4e2d\u306e\u5f93\u696d\u54e1\u306e\u672a\u6d88\u5316\u5206\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n

    \u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u7387\u304c\u4e0a\u304c\u308b\u3068\u5f15\u5f53\u91d1\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n

    \u53d6\u5f97\u7387\u304c\u4e0a\u304c\u308b\u3068\u672a\u6d88\u5316\u65e5\u6570\u304c\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u5f15\u5f53\u91d1\u6b8b\u9ad8\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u524d\u5e74\u5ea6\u3088\u308a\u6e1b\u3063\u305f\u5dee\u984d\u306f\u300c\u623b\u5165\u984d\u300d\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u5229\u76ca\u306e\u5897\u52a0\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u306f\u3001\u5f93\u696d\u54e1\u304c\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u3092\u4f01\u696d\u306e\u50b5\u52d9\u3068\u307f\u306a\u3057\u3001\u6c7a\u7b97\u6642\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5f15\u5f53\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u8a08\u4e0a\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u304c\u3001IFRS\u3084\u7c73\u56fd\u57fa\u6e96\u3067\u306f\u5fc5\u9808\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3059\u308b\u4f01\u696d\u306e\u4eba\u4e8b\u30fb\u7d4c\u7406 … <\/p>\n","protected":false},"author":2,"featured_media":4014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[30],"class_list":{"0":"post-4011","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-romu","8":"tag-ya"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/posts\/4011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/comments?post=4011"}],"version-history":[{"count":20,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/posts\/4011\/revisions"}],"predecessor-version":[{"id":51838,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/posts\/4011\/revisions\/51838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/media\/4014"}],"wp:attachment":[{"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/media?parent=4011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/categories?post=4011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kaonavi.jp\/dictionary\/wp-json\/wp\/v2\/tags?post=4011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}