{"id":2096,"date":"2025-09-05T10:00:00","date_gmt":"2025-09-05T01:00:00","guid":{"rendered":"https:\/\/jioinc.jp\/investleaders\/?p=2096"},"modified":"2026-03-31T16:08:47","modified_gmt":"2026-03-31T07:08:47","slug":"funda_pl","status":"publish","type":"post","link":"https:\/\/jioinc.jp\/investleaders\/funda_pl\/","title":{"rendered":"\u640d\u76ca\u8a08\u7b97\u66f8(P\/L)\u3068\u306f\uff1f\u6295\u8cc7\u521d\u5fc3\u8005\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u3092\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u89e3\u8aac"},"content":{"rendered":"\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u306e\u69cb\u9020\u3001\u672c\u696d\u3067\u7a3c\u3050\u529b\u3001\u6210\u9577\u6027\u3001\u53ce\u76ca\u6027\u306a\u3069\u3092\u628a\u63e1\u3057\u3001\u5c06\u6765\u6027\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c5\u3064\u306e\u5229\u76ca\u300d\u306e\u9055\u3044\u3084\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u3068\u306e\u95a2\u4fc2\u3001\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3067\u306e\u9055\u3044\u3082\u7d39\u4ecb\u3002<br><br>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u300d\u306e\u57fa\u672c\u304b\u3089\u5b9f\u8df5\u7684\u306a\u5206\u6790\u65b9\u6cd5\u307e\u3067\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"1140\">\n<div class=\"swell-block-button red_ is-style-btn_normal\"><a href=\"https:\/\/jioinc.jp\/investleaders\/lp01\/\" class=\"swell-block-button__link\" data-has-icon=\"1\"><svg class=\"__icon\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M25.2 24.7 46 9.5V9c0-1.1-.9-2-2-2H4c-1.1 0-2 .9-2 2v.5l20.8 15.1c.7.6 1.7.6 2.4.1z\"><\/path><path d=\"M22.8 29.6 2 14.5V38c0 1.7 1.3 3 3 3h38c1.7 0 3-1.3 3-3V14.5L25.2 29.6c-.7.5-1.7.5-2.4 0z\"><\/path><\/svg><span>\u6025\u9a30\u671f\u5f85\uff13\u9298\u67c4\u3092\u7121\u6599\u3067\u53d7\u3051\u53d6\u308b<\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306f\u7d4c\u55b6\u6210\u7e3e\u306e\u901a\u77e5\u8868<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1620\" height=\"1080\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m-1620x1080.jpg\" alt=\"\" class=\"wp-image-2109\" srcset=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m-1620x1080.jpg 1620w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m-300x200.jpg 300w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m-768x512.jpg 768w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m-1536x1024.jpg 1536w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718535_m.jpg 1920w\" sizes=\"(max-width: 1620px) 100vw, 1620px\" \/><\/figure>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4f01\u696d\u304c\u4e00\u5b9a\u671f\u9593(1\u5e74\u9593\u3084\u56db\u534a\u671f\u306a\u3069)\u306b\u3069\u308c\u3060\u3051\u5132\u3051\u305f\u304b\u3092\u793a\u3059\u300c\u7d4c\u55b6\u6210\u7e3e\u306e\u901a\u77e5\u8868\u300d\u3067\u3059\u3002<br>\u82f1\u8a9e\u3067\u306f\u300cProfit and Loss Statement\u300d\u3068\u8a00\u3044\u3001<strong>\u7565\u3057\u3066\u300cP\/L(\u30d4\u30fc\u30a8\u30eb)\u300d<\/strong>\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u306e\u300c\u53ce\u76ca\u300d\u304b\u3089\u300c\u8cbb\u7528)\u300d\u3092\u5dee\u3057\u5f15\u304d\u3001\u6b8b\u3063\u305f\u300c\u5229\u76ca\u300d\u3092\u8a08\u7b97\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306a\u305c\u91cd\u8981\uff1f\uff5c\u6210\u9577\u3059\u308b\u4f01\u696d\u63a2\u3057\u306b\u5fc5\u9808\uff01<\/h3>\n\n\n\n<p>\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u6210\u9577\u3059\u308b\u4f01\u696d\u3092\u898b\u3064\u3051\u51fa\u3059\u305f\u3081\u306e\u8cb4\u91cd\u306a\u60c5\u5831\u6e90<\/strong>\u3067\u3059\u3002<br>\u4f01\u696d\u306e\u300c\u7a3c\u3050\u529b\u300d\u304c\u6570\u5b57\u3067\u660e\u78ba\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6295\u8cc7\u5224\u65ad\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001<strong>\u58f2\u4e0a\u304c\u6bce\u5e74\u4f38\u3073\u3066\u3044\u308b\u304b\u3092\u898b\u308c\u3070\u4f01\u696d\u306e\u6210\u9577\u6027\u304c\u3001\u5229\u76ca\u304c\u3057\u3063\u304b\u308a\u51fa\u3066\u3044\u308b\u304b\u3092\u898b\u308c\u3070\u53ce\u76ca\u6027\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u307e\u305f\u5358\u306b\u5132\u304b\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5229\u76ca\u304c\u672c\u696d\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u4e00\u6642\u7684\u306a\u3082\u306e\u306a\u306e\u304b\u3068\u3044\u3063\u305f\u300c\u5229\u76ca\u306e\u8cea\u300d\u307e\u3067\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6709\u671b\u306a\u6295\u8cc7\u5148\u3092\u63a2\u3059\u306b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5206\u6790\u3057\u3001\u4f01\u696d\u306e\u5c06\u6765\u6027\u3084\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3059\u308b\u30b9\u30ad\u30eb\u304c\u5fc5\u9808\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><br>\u8cb8\u501f\u5bfe\u7167\u8868(B\/S)\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8(C\/F)\u3068\u306e\u95a2\u4fc2<\/h3>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868(B\/S)\u306f\u3001<strong>\u640d\u76ca\u8a08\u7b97\u66f8(P\/L)\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8(C\/F)\u3068\u5408\u308f\u305b\u3066\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3068\u547c\u3070\u308c<\/strong>\u3001\u4e92\u3044\u306b\u6df1\u304f\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>B\/S\u306f\u3042\u308b\u6642\u70b9\u3067\u306e\u300c\u8ca1\u7523\u72b6\u6cc1\u300d\u3092\u793a\u3059\u306e\u306b\u5bfe\u3057\u3001P\/L\u304c\u4e00\u5b9a\u671f\u9593\u306e\u300c\u7d4c\u55b6\u6210\u7e3e\u300d\u3001C\/F\u306f\u4e00\u5b9a\u671f\u9593\u306e\u300c\u73fe\u91d1\u306e\u6d41\u308c\u300d\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>3\u3064\u306e\u66f8\u985e\u3092\u5408\u308f\u305b\u3066\u898b\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u5168\u4f53\u50cf\u3092\u7acb\u4f53\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306b\u3066\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<p class=\"n_link\"><a href=\"https:\/\/jioinc.jp\/investleaders\/funda_bs\/\">\uff3b\u95a2\u9023\uff3d\u8cb8\u501f\u5bfe\u7167\u8868(\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8)\u3068\u306f\uff1f\u6295\u8cc7\u5bb6\u521d\u5fc3\u8005\u304c\u4f01\u696d\u4fa1\u5024\u3068\u30ea\u30b9\u30af\u3092\u898b\u629c\u304f\u8aad\u307f\u65b9\u3092\u89e3\u8aac<\/a><\/p>\n\n\n<p class=\"n_link\"><a href=\"https:\/\/jioinc.jp\/investleaders\/funda_cf\/\">\uff3b\u95a2\u9023\uff3d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5206\u6790\u624b\u6cd5\uff01\u682a\u5f0f\u6295\u8cc7\u306b\u4f7f\u3048\u308b\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u3092\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u4f1d\u6388<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u4f55\u304c\u66f8\u3044\u3066\u3042\u308b\uff1f\uff5c\u57fa\u672c\u69cb\u6210\u3092\u89e3\u8aac<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1620\" height=\"1080\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m-1620x1080.jpg\" alt=\"\" class=\"wp-image-2106\" srcset=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m-1620x1080.jpg 1620w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m-300x200.jpg 300w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m-768x512.jpg 768w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m-1536x1024.jpg 1536w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/23718530_m.jpg 1920w\" sizes=\"(max-width: 1620px) 100vw, 1620px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong>\u306f\u300c\u53ce\u76ca\u30fb\u8cbb\u7528\u30fb\u5229\u76ca\u300d\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u308c\u308b<\/h3>\n\n\n\n<p><strong>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u57fa\u672c\u306f\u300c\u53ce\u76ca \u2212 \u8cbb\u7528 = 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class=\"wp-block-heading\">\u6295\u8cc7\u5bb6\u306a\u3089\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c5\u3064\u306e\u5229\u76ca\u300d\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u3001\u8a08\u7b97\u306e\u6bb5\u968e\u306b\u5fdc\u3058\u30665\u3064\u306e\u5229\u76ca\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u304b\u3089\u9806\u306b<strong>\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u300c\u55b6\u696d\u5229\u76ca\u300d\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u3001\u3069\u3053\u307e\u3067\u306e\u53ce\u76ca\u304b\u3089\u3001\u3069\u3053\u307e\u3067\u306e\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304f\u304b\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u304c\u7570\u306a\u308b\u610f\u5473\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e<strong>5\u3064\u306e\u5229\u76ca\u3092\u9806\u756a\u306b\u8ffd\u3063\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u304c\u3069\u306e\u6bb5\u968e\u3067\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3001\u3069\u3053\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u306e\u304b<\/strong>\u3001\u305d\u306e\u53ce\u76ca\u69cb\u9020\u3092\u8a73\u3057\u304f\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u300c5\u3064\u306e\u5229\u76ca\u300d\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u5206\u6790\u306e\u7b2c\u4e00\u6b69<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">&nbsp;\u2460 \u58f2\u4e0a\u7dcf\u5229\u76ca\uff5c\u7c97\u5229<\/h4>\n\n\n\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u4f01\u696d\u306e\u63d0\u4f9b\u3059\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u57fa\u672c\u7684\u306a\u5132\u3051\u3092\u793a\u3059\u5229\u76ca\u3067\u3001\u300c\u7c97\u5229(\u3042\u3089\u308a)\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u3001\u305d\u306e\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u308a\u88fd\u9020\u3057\u305f\u308a\u3059\u308b\u306e\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u3067\u3042\u308b\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u8a08\u7b97\u5f0f<br><br><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\uff09\uff1d \u58f2\u4e0a\u9ad8 <strong>&#8211;<\/strong> 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&#8211; \u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/strong><\/p>\n\n\n\n<p>\u55b6\u696d\u5229\u76ca\u304c\u9ed2\u5b57\u3067\u5b89\u5b9a\u3057\u3066\u4f38\u3073\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u672c\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u9806\u8abf\u3067\u7af6\u4e89\u529b\u304c\u9ad8\u3044\u3068\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<br>\u9006\u306b\u58f2\u4e0a\u304c\u4f38\u3073\u3066\u3044\u3066\u3082\u55b6\u696d\u5229\u76ca\u304c\u6e1b\u5c11\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u306b\u8ab2\u984c\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">&nbsp;\u2462 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class=\"is-style-icon_announce\">\u7d4c\u5e38\u5229\u76ca\u306e\u8a08\u7b97\u5f0f<br><br><strong>\u7d4c\u5e38\u5229\u76ca \uff1d \u55b6\u696d\u5229\u76ca + \u55b6\u696d\u5916\u53ce\u76ca \u2013 \u55b6\u696d\u5916\u8cbb\u7528<\/strong><\/p>\n\n\n\n<p>\u672c\u696d\u304c\u597d\u8abf\u3067\u3082\u3001\u591a\u984d\u306e\u501f\u91d1\u3067\u652f\u6255\u5229\u606f\u304c\u304b\u3055\u3080\u3068\u7d4c\u5e38\u5229\u76ca\u306f\u5727\u8feb\u3055\u308c\u308b\u306a\u3069\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3082\u542b\u3081\u305f\u5b9f\u529b\u3092\u6e2c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">&nbsp;\u2463 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\u7279\u5225\u640d\u5931<\/strong><\/p>\n\n\n\n<p>\u7279\u5225\u5229\u76ca\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u306a\u3069\u304c\u3001\u7279\u5225\u640d\u5931\u306b\u306f\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u3084\u30ea\u30b9\u30c8\u30e9\u8cbb\u7528\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br>\u3053\u308c\u3089\u306f\u6bce\u5e74\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u5e38\u7684\u306a\u5b9f\u529b\u3092\u898b\u308b\u969b\u306f\u3001\u7279\u5225\u640d\u76ca\u306e\u5f71\u97ff\u3092\u9664\u3044\u3066\u7d4c\u5e38\u5229\u76ca\u3092\u4e2d\u5fc3\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">&nbsp;\u2464 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data-id=\"https:\/\/jioinc.jp\/investleaders\/funda_eps\/\">\u4e00\u682a\u3042\u305f\u308a\u5229\u76ca(EPS)<\/a>\u300d\u306e\u8a08\u7b97\u5143\u306b\u3082\u306a\u308b\u305f\u3081\u3001\u6ce8\u76ee\u3055\u308c\u308b\u5229\u76ca\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-center\">\u25bc5\u3064\u306e\u5229\u76ca\u306e\u95a2\u4fc2\u3092\u8868\u3057\u305f\u56f3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"544\" height=\"174\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/b53a879fc97217769d6915e55904b494.png\" alt=\"\u640d\u76ca\u8a08\u7b97\u66f8\" class=\"wp-image-2102\" srcset=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/b53a879fc97217769d6915e55904b494.png 544w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/b53a879fc97217769d6915e55904b494-300x96.png 300w\" sizes=\"(max-width: 544px) 100vw, 544px\" 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class=\"wp-block-heading\">\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3067\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u5f62\u5f0f\u306f\u3001\u63a1\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306b\u300c\u65e5\u672c\u57fa\u6e96\u300d\u300cIFRS(\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96)\u300d\u300c\u7c73\u56fd\u57fa\u6e96\u300d\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u57fa\u6e96\u306f\u3001\u55b6\u696d\u5229\u76ca\u3084\u7d4c\u5e38\u5229\u76ca\u304c\u91cd\u8996\u3055\u308c\u3001<strong>5\u3064\u306e\u5229\u76ca\u304c\u6bb5\u968e\u7684\u306b\u8868\u793a\u3055\u308c\u308b\u306e\u304c\u7279\u5fb4<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001IFRS\u306f\u4e16\u754c100\u30ab\u56fd\u4ee5\u4e0a\u3067\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001<strong>\u8868\u793a\u9805\u76ee\u3084\u9806\u5e8f\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7c73\u56fd\u57fa\u6e96\u3067\u306f\u3001\u300c\u55b6\u696d\u5229\u76ca\u300d\u306e\u958b\u793a\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306f\u3001\u3069\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5358\u7d14\u6bd4\u8f03\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u5206\u304b\u308b\u6295\u8cc7\u5224\u65ad\u306e\u624b\u304c\u304b\u308a<\/h2>\n\n\n\n<p class=\"is-style-big_icon_point\">\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5206\u6790\u3059\u308b\u3068\u3001\u6295\u8cc7\u5224\u65ad\u306b\u5f79\u7acb\u3064\u591a\u304f\u306e\u624b\u304c\u304b\u308a\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<br><br>\u30fb\u672c\u696d\u3067\u7a3c\u3050\u529b\u3092\u793a\u3059<strong>\u300c\u53ce\u76ca\u529b\u300d<\/strong><br>\u30fb\u58f2\u4e0a\u9ad8\u306e\u4f38\u3073\u304b\u3089\u5206\u304b\u308b<strong>\u300c\u6210\u9577\u6027\u300d<\/strong><br>\u30fb\u5404\u7a2e\u5229\u76ca\u7387\u304b\u3089\u6e2c\u308c\u308b<strong>\u300c\u53ce\u76ca\u6027\u300d<\/strong><\/p>\n\n\n\n<p>\u904e\u53bb\u304b\u3089\u306e\u5229\u76ca\u306e\u63a8\u79fb\u3092\u898b\u308b\u3053\u3068\u3067\u300c\u5c06\u6765\u6027\u300d\u3084\u300c\u4e8b\u696d\u30ea\u30b9\u30af\u300d\u306a\u3069\u306a\u3069\u3001\u69d8\u3005\u306a\u3053\u3068\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5f37\u307f\u3084\u5f31\u307f\u3001\u7d4c\u55b6\u6226\u7565\u3092\u6df1\u304f\u7406\u89e3\u3057\u3001\u3088\u308a\u7cbe\u5ea6\u306e\u9ad8\u3044\u6295\u8cc7\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3001<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672c\u696d\u306e\u53ce\u76ca\u529b\u304c\u5206\u304b\u308b<\/h3>\n\n\n\n<p>\u4f01\u696d\u306e\u7d99\u7d9a\u7684\u306a\u6210\u9577\u306e\u6e90\u6cc9\u306f\u300c\u672c\u696d\u306e\u53ce\u76ca\u529b\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u3092\u6700\u3082\u7684\u78ba\u306b\u793a\u3059\u306e\u304c\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u4e0a\u9ad8\u304c\u4f38\u3073\u3066\u3044\u3066\u3082\u3001\u30b3\u30b9\u30c8\u304c\u304b\u3055\u307f\u55b6\u696d\u5229\u76ca\u304c\u4f38\u3073\u60a9\u3093\u3067\u3044\u308c\u3070\u3001<strong>\u53ce\u76ca\u69cb\u9020\u306b\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u9006\u306b\u3001\u53b3\u3057\u3044\u5e02\u5834\u74b0\u5883\u3067\u3082\u55b6\u696d\u5229\u76ca\u3092\u78ba\u4fdd\u30fb\u5897\u52a0\u3055\u305b\u3066\u3044\u308b\u4f01\u696d\u306f\u3001<strong>\u9ad8\u3044\u7af6\u4e89\u529b\u3084\u512a\u308c\u305f\u7d4c\u55b6\u52b9\u7387\u3092\u6301\u3063\u3066\u3044\u308b<\/strong>\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u904e\u53bb\u6570\u5e74\u9593\u306e\u55b6\u696d\u5229\u76ca\u306e\u63a8\u79fb\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b\u3001\u6210\u9577\u8ecc\u9053\u306b\u3042\u308b\u304b\u3092\u5206\u6790\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u306e\u898f\u6a21\u611f\u3068\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u304c\u5206\u304b\u308b<\/h3>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u756a\u4e0a\u306b\u8a18\u8f09\u3055\u308c\u308b\u300c\u58f2\u4e0a\u9ad8\u300d\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u898f\u6a21\u3092\u793a\u3057\u307e\u3059\u3002\u58f2\u4e0a\u9ad8\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u305d\u306e\u696d\u754c\u3067\u5927\u304d\u306a\u30b7\u30a7\u30a2\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3055\u3089\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u305d\u306e\u300c\u6210\u9577\u30b9\u30d4\u30fc\u30c9\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u904e\u53bb\u306e\u58f2\u4e0a\u9ad8\u3068\u6bd4\u8f03\u3057\u3066\u3001\u58f2\u4e0a\u9ad8\u304c\u3069\u308c\u304f\u3089\u3044\u306e\u30da\u30fc\u30b9\u3067\u4f38\u3073\u3066\u3044\u308b\u304b\uff08<a href=\"https:\/\/jioinc.jp\/investleaders\/funda_sgr\/\">\u58f2\u4e0a\u9ad8\u6210\u9577\u7387<\/a>\uff09\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6210\u9577\u6027\u3092\u6e2c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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href=\"https:\/\/jioinc.jp\/investleaders\/stocindex_dpr\/\">\u7a3c\u3044\u3060\u5229\u76ca\u306e\u3046\u3061\u3069\u308c\u304f\u3089\u3044\u3092\u914d\u5f53\u306b\u56de\u3057\u3066\u3044\u308b\u304b\uff08\u914d\u5f53\u6027\u5411\uff09<\/a>\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u682a\u4e3b\u9084\u5143\u306b\u5bfe\u3059\u308b\u59ff\u52e2\u3092\u9593\u63a5\u7684\u306b\u8aad\u307f\u89e3\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5b9f\u969b\u306e\u4f01\u696d\u5206\u6790\u3067\u30c1\u30a7\u30c3\u30af\u3059\u308b\u969b\u306e\u624b\u9806<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1619\" height=\"1080\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m-1619x1080.jpg\" alt=\"\" class=\"wp-image-2107\" srcset=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m-1619x1080.jpg 1619w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m-300x200.jpg 300w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m-768x512.jpg 768w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m-1536x1025.jpg 1536w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/2962834_m.jpg 1920w\" sizes=\"(max-width: 1619px) 100vw, 1619px\" 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class=\"is-style-big_icon_check\"><strong>1.\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong>\uff1a\u58f2\u4e0a\u9ad8\u306e\u4f38\u3073\u4ee5\u4e0a\u306b\u4f38\u3073\u3066\u3044\u308b\u304b\uff1f<br><strong>2.\u55b6\u696d\u5229\u76ca<\/strong>\uff1a\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u5927\u304d\u304f\u6e1b\u3063\u3066\u3044\u306a\u3044\u304b\uff1f<br><strong>3.\u7d4c\u5e38\u5229\u76ca<\/strong>\uff1a\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u3079\u3066\u3069\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3053\u306e\u6d41\u308c\u3067\u5229\u76ca\u306e\u5897\u6e1b\u7406\u7531\u3092\u63a2\u3063\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u696d\u7e3e\u304c\u306a\u305c\u305d\u3046\u306a\u3063\u305f\u306e\u304b\u3001\u305d\u306e\u8981\u56e0\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u4f01\u696d\u5206\u6790\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1447\" height=\"1080\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m-1447x1080.jpg\" alt=\"\" class=\"wp-image-3435\" srcset=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m-1447x1080.jpg 1447w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m-300x224.jpg 300w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m-768x573.jpg 768w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m-1536x1146.jpg 1536w, https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/33575221_m.jpg 1920w\" sizes=\"(max-width: 1447px) 100vw, 1447px\" \/><\/figure>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u4f01\u696d\u5206\u6790\u3092\u884c\u3046\u969b\u306f\u6570\u5b57\u3060\u3051\u306b\u3068\u3089\u308f\u308c\u305a\u3001\u591a\u89d2\u7684\u306b\u8aad\u307f\u89e3\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br>\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u3066\u3082\u3001\u8cc7\u7523\u58f2\u5374\u76ca\u3084\u88dc\u52a9\u91d1\u306a\u3069\u4e00\u6642\u7684\u306a\u8981\u56e0\u306b\u3088\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u672c\u6765\u306e\u53ce\u76ca\u529b\u3068\u533a\u5225\u3057\u3066\u5206\u6790\u3057\u307e\u3057\u3087\u3046\u3002<br><br>\u307e\u305f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u540c\u3058\u696d\u754c\u5185\u3067\u540c\u7b49\u898f\u6a21\u306e\u4f01\u696d\u3068\u6bd4\u8f03\u3057\u307e\u3057\u3087\u3046\u3002<br>\u4f8b\u3048\u3070\u88fd\u9020\u696d\u3067\u306f\u6750\u6599\u8cbb\u3084\u4eba\u4ef6\u8cbb\u304c\u539f\u4fa1\u306e\u4e2d\u5fc3\u3067\u3059\u304c\u3001IT\u4f01\u696d\u3067\u306f\u4eba\u4ef6\u8cbb\u3084\u958b\u767a\u8cbb\u306e\u5272\u5408\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u5358\u7d14\u306b\u539f\u4fa1\u7387\u3060\u3051\u3067\u512a\u52a3\u3092\u5224\u65ad\u305b\u305a\u3001\u696d\u754c\u7279\u6027\u3092\u8e0f\u307e\u3048\u3066\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308bQ&amp;A\uff5c\u640d\u76ca\u8a08\u7b97\u66f8(P\/L)\u306e\u7591\u554f\u3092\u89e3\u6c7a<\/h2>\n\n\n\n<dl class=\"swell-block-faq -icon-rounded is-style-faq-stripe\" data-q=\"fill-custom\" data-a=\"fill-custom\">\n<div class=\"swell-block-faq__item\"><dt class=\"faq_q\">\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p>\u4f01\u696d\u304c\u4e00\u5b9a\u671f\u9593\u306b\u3069\u308c\u3060\u3051\u5132\u3051\u305f\u304b\u3092\u793a\u3059\u8ca1\u52d9\u8af8\u8868\u3067\u3001\u300c\u7d4c\u55b6\u6210\u7e3e\u306e\u901a\u77e5\u8868\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u58f2\u4e0a\u30fb\u8cbb\u7528\u30fb\u5229\u76ca\u306e\u95a2\u4fc2\u304b\u3089\u3001\u4f01\u696d\u306e\u7a3c\u3050\u529b\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><dt class=\"faq_q\">\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u5229\u76ca\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p>\u76ee\u7684\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u55b6\u696d\u5229\u76ca\u306f\u3001\u672c\u696d\u3067\u3069\u308c\u3060\u3051\u7a3c\u3050\u529b\u304c\u3042\u308b\u304b\u3092\u793a\u3059\u5229\u76ca\u3067\u3001\u4f01\u696d\u306e\u7d14\u7c8b\u306a\u4e8b\u696d\u306e\u5f37\u3055\u3092\u5224\u65ad\u3059\u308b\u306e\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u3059\u3079\u3066\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u6700\u7d42\u7684\u306a\u5229\u76ca\u3067\u3001\u4f01\u696d\u306b\u6700\u7d42\u7684\u306b\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u6b8b\u3063\u305f\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u696d\u306e\u53ce\u76ca\u529b\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u3001\u6700\u7d42\u7684\u306a\u7d4c\u55b6\u6210\u679c\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306b\u6ce8\u76ee\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><dt class=\"faq_q\">\u640d\u76ca\u8a08\u7b97\u66f8\u3060\u3051\u3067\u4f01\u696d\u306e\u826f\u3057\u60aa\u3057\u306f\u5224\u65ad\u3067\u304d\u307e\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p>\u53ce\u76ca\u529b\u306f\u5206\u304b\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3082\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/dd><\/div>\n<\/dl>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8(P\/L)\u306f<strong>\u4f01\u696d\u306e\u4e00\u5b9a\u671f\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3059\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u60c5\u5831\u6e90<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5404\u7a2e\u76ca\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3001<strong>\u58f2\u4e0a\u9ad8\u304b\u3089\u5f53\u671f\u7d14\u5229\u76ca\u307e\u3067\u3092\u9806\u756a\u306b\u8aad\u307f\u89e3\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6210\u9577\u6027\u3084\u53ce\u76ca\u6027\u3001\u3055\u3089\u306b\u306f\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5f37\u307f\u307e\u3067<\/strong>\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5358\u5e74\u5ea6\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u904e\u53bb\u304b\u3089\u306e\u63a8\u79fb\u3084\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5206\u6790\u306e\u7cbe\u5ea6\u306f\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u305c\u3072\u5b9f\u969b\u306e\u4f01\u696d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3001\u672a\u6765\u306e\u512a\u826f\u4f01\u696d\u3092\u898b\u3064\u3051\u51fa\u3059\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"1144\">\n<div class=\"ctacontent01\">\n  <div class=\"toptext\">\n   <p class=\"heading-21\"><img decoding=\"async\" src=\"https:\/\/jioinc.jp\/investleaders\/wp-content\/uploads\/kijishitactaimg01.png\" \/><\/p>\n   <p class=\"cta_text01_03\">\u4eca\u306a\u3089\u6025\u9a30\u671f\u5f85\u306e\u201c\u6709\u529b3\u9298\u67c4\u201d\u3092<br class=\"sp_\">\u7121\u6599\u3067\u914d\u4fe1\u3044\u305f\u3057\u307e\u3059<\/p>\n   <p class=\"cta_text01_02\">\u8cb7\u3044\u3068\u58f2\u308a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304b\u3089\u9298\u67c4\u9078\u3073\u307e\u3067\u5168\u3066\u5f0a\u793e\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<br>\u6295\u8cc7\u306b\u7cbe\u901a\u3057\u305f\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u624b\u8155\u3092\u60dc\u3057\u3052\u3082\u306a\u304f\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n   <p 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