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style=\"margin: 2em 0;\"><figcaption style=\"font-weight: bold; font-size: 1.1em; margin-bottom: 10px;\">\u56f3\u88681\uff5c\u73fe\u884c\u57fa\u6e96\u3068\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u4e3b\u306a\u9055\u3044\uff08\u7269\u6d41\u4f1a\u793e\u306e\u8996\u70b9\u304b\u3089\uff09<\/figcaption><table class=\"article__table\">\n<thead>\n<tr>\n<th style=\"background-color: #000000; color: #ffffff; text-align: center; font-weight: bold; padding: 10px;\" scope=\"col\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th style=\"background-color: #000000; color: #ffffff; text-align: center; font-weight: bold; padding: 10px;\" scope=\"col\">\u4eca\u307e\u3067\uff08\uff5e2027\u5e743\u6708\uff09<\/th>\n<th style=\"background-color: #000000; color: #ffffff; text-align: center; font-weight: bold; padding: 10px;\" scope=\"col\">2027\u5e744\u6708\u304b\u3089<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"background-color: #ebebeb; font-weight: normal; text-align: left; padding: 10px;\" scope=\"row\">\u30ea\u30fc\u30b9\u306e\u533a\u5206<\/th>\n<td style=\"padding: 10px;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e<\/td>\n<td style=\"padding: 10px;\">\u533a\u5206\u3092\u5ec3\u6b62\u3002\u3059\u3079\u3066\u540c\u3058\u30eb\u30fc\u30eb\u3067\u51e6\u7406<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ebebeb; font-weight: normal; text-align: left; padding: 10px;\" scope=\"row\">\u5009\u5eab\u30fb\u30c8\u30e9\u30c3\u30af\u306e\u30aa\u30da\u30ea\u30fc\u30b9\u306f\uff1f<\/th>\n<td style=\"padding: 10px;\">\u6bce\u6708\u306e\u8cc3\u501f\u6599\u3092\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3060\u3051\u3067\u3088\u3044\uff08\u5e33\u7c3f\u306b\u8f09\u3089\u306a\u3044\u30fb\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09<\/td>\n<td style=\"padding: 10px;\">\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3057\u3066\u5e33\u7c3f\u306b\u4e21\u5efa\u3066\u8a08\u4e0a\uff08\u5e33\u7c3f\u306b\u8f09\u308b\u30fb\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ebebeb; font-weight: normal; text-align: left; padding: 10px;\" scope=\"row\">\u8ca1\u52d9\u6307\u6a19\u3078\u306e\u5f71\u97ff<\/th>\n<td style=\"padding: 10px;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u30fbROA\u3078\u306e\u5f71\u97ff\u306a\u3057<\/td>\n<td style=\"padding: 10px;\">\u7dcf\u8cc7\u7523\u30fb\u7dcf\u8ca0\u50b5\u304c\u5897\u52a0\u3057\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u30fbROA\u304c\u4f4e\u4e0b\u3057\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ebebeb; font-weight: normal; text-align: left; padding: 10px;\" scope=\"row\">\u300c\u30ea\u30fc\u30b9\u300d\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/th>\n<td style=\"padding: 10px;\">\u5951\u7d04\u66f8\u306e\u540d\u79f0\u3084\u5f62\u5f0f\u3067\u5224\u65ad<\/td>\n<td style=\"padding: 10px;\">\u5951\u7d04\u540d\u79f0\u306b\u304b\u304b\u308f\u3089\u305a\u5b9f\u614b\u3067\u5224\u65ad\uff08\u96a0\u308c\u30ea\u30fc\u30b9\u306b\u6ce8\u610f\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ebebeb; font-weight: normal; text-align: left; padding: 10px;\" scope=\"row\">\u8ab0\u306b\u9069\u7528\u3055\u308c\u308b\uff1f<\/th>\n<td style=\"padding: 10px;\">\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e<\/td>\n<td style=\"padding: 10px;\">\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e\uff08\u65e9\u671f\u9069\u7528\u306f2025\u5e744\u6708\uff5e\u53ef\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: right; font-size: 0.85em; color: #666; margin-top: 5px;\">\u51fa\u6240\uff1a\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300d\uff082024\u5e749\u6708\uff09\u3092\u3082\u3068\u306b\u4f5c\u6210<\/div>\n<\/figure>\n<p>&nbsp;<\/p>\n<p>\u3055\u3089\u306b\u5384\u4ecb\u306a\u306e\u304c\u3001<strong>\u300c\u3053\u308c\u3082\u30ea\u30fc\u30b9\u3060\u3063\u305f\u306e\u304b\u300d\u3068\u3044\u3046\u554f\u984c<\/strong>\u3067\u3059\u3002\u65b0\u57fa\u6e96\u3067\u306f\u5951\u7d04\u66f8\u306e\u540d\u79f0\u304c\u3069\u3046\u3042\u308c\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u3092\u72ec\u5360\u7684\u306b\u4f7f\u3046\u6a29\u5229\u304c\u5b9f\u614b\u3068\u3057\u3066\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u7b2c25\u6761\u30fb26\u6761\uff09\u3002<\/p>\n<p>\u300c\u4fdd\u7ba1\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u300d\u300c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u300d\u300c\u8cb8\u3057\u5207\u308a\u8f38\u9001\u5951\u7d04\u300d\u3068\u3044\u3046\u540d\u524d\u304c\u3064\u3044\u3066\u3044\u3066\u3082\u3001<span class=\"marker\">\u5b9f\u614b\u304c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5e33\u7c3f\u3078\u306e\u8a08\u4e0a\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/span>\u5009\u5eab\u306e\u7279\u5b9a\u533a\u753b\u3092\u5360\u6709\u3057\u3066\u4f7f\u3046\u5c02\u7528\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u3001\u8eca\u4e21\u756a\u53f7\u304c\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3055\u308c\u305f\u5c02\u7528\u306e\u8cb8\u3057\u5207\u308a\u8f38\u9001\u3002\u3053\u3046\u3057\u305f<strong>\u300c\u96a0\u308c\u30ea\u30fc\u30b9\u300d\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u3068\u8cc7\u7523\u306e\u4f7f\u7528\u304c\u5165\u308a\u6df7\u3058\u3063\u305f\u5951\u7d04\u304c\u591a\u3044\u7269\u6d41\u696d\u3067\u7279\u306b\u51fa\u3084\u3059\u3044\u3002<\/strong><\/p>\n<p>\u307e\u305a\u81ea\u793e\u306e\u5168\u5951\u7d04\u3092\u68da\u5378\u3057\u3057\u3066\u8b58\u5225\u3092\u7d42\u3048\u306a\u3051\u308c\u3070\u3001\u5f71\u97ff\u984d\u306e\u8a66\u7b97\u3059\u3089\u59cb\u307e\u308a\u307e\u305b\u3093\u3002\u8a73\u3057\u304f\u306f\u9023\u8f09\u7b2c4\u56de\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u65b0\u57fa\u6e96\u306e\u5f71\u97ff\u6ce2\u53ca\uff1a\u8377\u4e3b\u4f01\u696d\u306eCLO\u304c\u52d5\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7406\u7531<\/h2>\n<p>\u6539\u6b63\u7269\u6d41\u52b9\u7387\u5316\u6cd5\u3067CLO\u306b\u306f\u7269\u6d41\u30b3\u30b9\u30c8\u306e\u53ef\u8996\u5316\u3068\u52b9\u7387\u5316\u63a8\u9032\u3068\u3044\u3046\u5f79\u5272\u304c\u6cd5\u7684\u306b\u8ab2\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u6587\u8108\u3067\u8003\u3048\u308b\u3068\u3001<span class=\"marker\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306fCLO\u304c\u7121\u8996\u3067\u304d\u306a\u3044\u30c6\u30fc\u30de<\/span>\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-9458\" src=\"https:\/\/www.plc.co.jp\/blog\/wp-content\/uploads\/2026\/09\/lease-accounting-calculator.webp\" alt=\"\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306b\u300cLEASING\u300d\u3068\u8868\u793a\u3055\u308c\u305f\u96fb\u5353\u3068\u4f1a\u8a08\u66f8\u985e\u30fb\u30da\u30f3\uff08\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3046\u8ca1\u52d9\u5f71\u97ff\u3084\u8a66\u7b97\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u305f\u30ab\u30c3\u30c8\uff09\" width=\"860\" height=\"540\" srcset=\"https:\/\/www.plc.co.jp\/blog\/wp-content\/uploads\/2026\/09\/lease-accounting-calculator.webp 860w, https:\/\/www.plc.co.jp\/blog\/wp-content\/uploads\/2026\/09\/lease-accounting-calculator-300x188.webp 300w, https:\/\/www.plc.co.jp\/blog\/wp-content\/uploads\/2026\/09\/lease-accounting-calculator-768x482.webp 768w\" sizes=\"(max-width: 860px) 100vw, 860px\" 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href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00600340&amp;kikan=00600&amp;tstat=000001018595&amp;cycle=8&amp;result_page=1&amp;tclass1val=0\" target=\"_blank\" rel=\"noopener\">\u300c\u5185\u822a\u8239\u8236\u8f38\u9001\u7d71\u8a08\u5e74\u5831\u300d<\/a> <a href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00600360&amp;kikan=00600&amp;tstat=000001018894&amp;cycle=7&amp;result_page=1&amp;tclass1val=0\" target=\"_blank\" rel=\"noopener\">\u300c\u822a\u7a7a\u8f38\u9001\u7d71\u8a08\u5e74\u5831\u300d<\/a><\/li>\n<li>\u682a\u5f0f\u4f1a\u793eTKC<a href=\"https:\/\/www.tkc.jp\/news\/2025\/20250327\/\" target=\"_blank\" 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