{"id":9486,"date":"2026-10-02T13:51:52","date_gmt":"2026-10-02T04:51:52","guid":{"rendered":"https:\/\/www.plc.co.jp\/blog\/?p=9486"},"modified":"2026-10-08T15:07:42","modified_gmt":"2026-10-08T06:07:42","slug":"new-lease-accounting-standards-02","status":"publish","type":"post","link":"https:\/\/www.plc.co.jp\/blog\/new-lease-accounting-standards-02\/","title":{"rendered":"\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u63fa\u3055\u3076\u3089\u308c\u308b\u7269\u6d41\u696d\u3010\u7b2c2\u56de\u3011\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u3068\u300c\u96a0\u308c\u30ea\u30fc\u30b9\u300d\u306a\u3069\u7269\u6d41\u696d\u306e\u843d\u3068\u3057\u7a74"},"content":{"rendered":"<h2>\u5e33\u7c3f\u306b\u4f55\u304c\u3069\u3046\u8f09\u308b\u306e\u304b\uff1f\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316<\/h2>\n<p>\u73fe\u884c\u30eb\u30fc\u30eb\u306e\u4e16\u754c\u3067\u306f\u3001<strong>\u5009\u5eab\u3084\u30c8\u30e9\u30c3\u30af\u3092\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u501f\u308a\u3066\u3044\u308b\u9650\u308a\u3001\u6bce\u6708\u306e\u8cc3\u501f\u6599\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/strong>\u5e33\u7c3f\uff08\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u306b\u306f\u4f55\u3082\u51fa\u3066\u304d\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u4f55\u5e74\u3082\u304b\u3051\u3066\u4f7f\u3044\u7d9a\u3051\u3066\u3044\u308b\u5927\u578b\u7269\u6d41\u30bb\u30f3\u30bf\u30fc\u3082\u3001\u6570\u5341\u53f0\u306e\u30ea\u30fc\u30b9\u30c8\u30e9\u30c3\u30af\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4e0a\u3067\u306f\u300c\u5b58\u5728\u3057\u306a\u3044\u3082\u306e\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2027\u5e744\u6708\u4ee5\u964d\u3001\u3053\u306e\u524d\u63d0\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u3082\u3068\u3067\u306f\u3001<span 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class=\"marker\">\u5b9f\u969b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3092\u81ea\u793e\u3067\u898b\u7a4d\u3082\u308b\u5fc5\u8981<\/span>\u304c\u3042\u308a\u307e\u3059<\/strong>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u7b2c15\u9805\u30fb\u7b2c31\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u304c\u7269\u6d41\u696d\u3067\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001<strong>\u914d\u9001\u30bb\u30f3\u30bf\u30fc\u3084\u7269\u6d41\u62e0\u70b9\u306e\u6301\u3064\u6226\u7565\u7684\u306a\u91cd\u307f\u3068\u95a2\u4fc2<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u3042\u308b\u30a8\u30ea\u30a2\u306e\u7269\u6d41\u3092\u652f\u3048\u308b\u6838\u3068\u306a\u308b\u62e0\u70b9\u3092\u79fb\u8ee2\u3059\u308c\u3070\u3001\u9867\u5ba2\u3078\u306e\u5f71\u97ff\u306f\u8a08\u308a\u77e5\u308c\u306a\u3044\u3002<strong>\u7acb\u5730\u3084\u8a2d\u5099\u306b\u4e8b\u696d\u4e0a\u306e\u91cd\u8981\u6027\u304c\u3042\u308b\u7269\u6d41\u30bb\u30f3\u30bf\u30fc\u306f\u3001\u300c\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300d\u3068\u5224\u5b9a\u3055\u308c\u3084\u3059\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<strong>5\u5e74\u5951\u7d04\u3067\u3082\u300c\u5b9f\u8cea10\u5e74\u300d\u3068\u307f\u306a\u3055\u308c\u308c\u3070\u3001\u5e33\u7c3f\u306b\u8f09\u308b\u91d1\u984d\u306f\u307b\u307c\u500d<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<figure style=\"margin: 2em 0;font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, sans-serif;width: 100%\"><figcaption style=\"font-weight: bold;font-size: 1.05em;margin-bottom: 12px;text-align: left;color: #0f172a;letter-spacing: 0.03em\">\u56f3\u88683\uff5c\u5951\u7d04\u66f8\u3068\u300c\u4f1a\u8a08\u4e0a\u306e\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306e\u30ba\u30ec\uff08\u7269\u6d41\u30bb\u30f3\u30bf\u30fc\u306e\u4f8b\uff09<\/figcaption><div style=\"background-color: #f8fafc;border: 1px solid #e2e8f0;padding: 16px 12px;border-radius: 12px;margin: 0 auto;width: 100%\">\n<div style=\"display: flex;justify-content: center;align-items: center;flex-wrap: wrap;gap: 10px;width: 100%\">\n<div style=\"background-color: #ffffff;border: 1px solid #cbd5e1;padding: 16px 12px;border-radius: 10px;text-align: center;flex: 1 1 220px;max-width: 100%;display: flex;flex-direction: column\">\n<div style=\"font-weight: bold;color: #64748b;font-size: 0.85em;margin-bottom: 10px\">\u2460 \u5951\u7d04\u66f8\u306b\u66f8\u304b\u308c\u305f\u671f\u9593<\/div>\n<div style=\"background-color: #f1f5f9;border: 1px solid #94a3b8;padding: 10px;border-radius: 6px;font-weight: bold;color: #334155;font-size: 0.9em;margin: auto 0\">\u8cc3\u8cb8\u501f\u5951\u7d04\uff1a5\u5e74<\/div>\n<\/div>\n<div style=\"text-align: center;padding: 4px 8px;flex: 0 0 auto\">\n<div style=\"font-size: 0.7em;font-weight: bold;color: #dc2626;margin-bottom: 2px\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96<\/div>\n<div class=\"lease-arrow-icon\" style=\"font-size: 1.3em;color: #94a3b8;font-weight: bold;line-height: 1\">\u2794<\/div>\n<\/div>\n<div style=\"background-color: #ffffff;border: 1px solid #fca5a5;padding: 16px 12px;border-radius: 10px;text-align: center;flex: 1 1 220px;max-width: 100%;display: flex;flex-direction: column\">\n<div style=\"font-weight: bold;color: #dc2626;font-size: 0.85em;margin-bottom: 10px\">\u2461 \u898b\u7a4d\u3082\u308b\u300c\u5b9f\u8cea\u7684\u306a\u300d\u671f\u9593<\/div>\n<div style=\"display: flex;flex-direction: column;gap: 6px;margin: auto 0\">\n<div style=\"background-color: #eff6ff;border: 1px solid #93c5fd;padding: 8px;border-radius: 6px;font-weight: bold;color: #1d4ed8;font-size: 0.85em\">\u8cc3\u8cb8\u501f\u5951\u7d04\uff1a5\u5e74<\/div>\n<div style=\"background-color: #fef2f2;border: 2px dashed #ef4444;padding: 8px;border-radius: 6px;font-weight: bold;color: #b91c1c;font-size: 0.85em\">\uff0b\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\uff085\u5e74\uff09<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"margin-top: 20px;background-color: #ffffff;border: 1px solid #e2e8f0;padding: 16px 12px;border-radius: 10px;width: 100%\">\n<div style=\"font-weight: bold;font-size: 0.9em;color: #0f172a;margin-bottom: 12px;text-align: center\">\u306a\u305c\u300c\u671f\u9593\u304c\u5ef6\u3073\u308b\u300d\u3068\u5224\u5b9a\u3055\u308c\u308b\u306e\u304b\uff1f<\/div>\n<div style=\"display: flex;flex-direction: column;gap: 8px;width: 100%\">\n<div style=\"display: flex;align-items: flex-start;background-color: #f8fafc;border-radius: 8px;padding: 12px 14px;border: 1px solid #f1f5f9;width: 100%\">\n<p><span style=\"flex-shrink: 0;background-color: #64748b;color: #ffffff;font-size: 0.75em;font-weight: bold;padding: 3px 9px;border-radius: 12px;margin-right: 12px;line-height: 1.3;display: inline-block\">\u8981\u56e0<\/span><\/p>\n<div class=\"lease-step-text\" style=\"font-size: 0.85em;color: #334155;font-weight: bold;line-height: 1.5;flex: 1;margin-top: 2px\">\u6226\u7565\u7684\u306b\u91cd\u8981\u306a\u62e0\u70b9\u306f\u3001<span style=\"display: inline-block\">\u79fb\u8ee2\u30b3\u30b9\u30c8\u3084\u9867\u5ba2\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044<\/span><\/div>\n<\/div>\n<div style=\"text-align: center;color: #cbd5e1;font-size: 0.9em;line-height: 1;margin: -2px 0\">\u25bc<\/div>\n<div style=\"display: flex;align-items: flex-start;background-color: #eff6ff;border-radius: 8px;padding: 12px 14px;border: 1px solid #dbeafe;width: 100%\">\n<p><span style=\"flex-shrink: 0;background-color: #3b82f6;color: #ffffff;font-size: 0.75em;font-weight: bold;padding: 3px 9px;border-radius: 12px;margin-right: 12px;line-height: 1.3;display: inline-block\">\u5224\u5b9a<\/span><\/p>\n<div class=\"lease-step-text\" style=\"font-size: 0.85em;color: #1e3a8a;font-weight: bold;line-height: 1.5;flex: 1;margin-top: 2px\">\u300c\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u5408\u7406\u7684\u306a\u78ba\u5b9f\u6027\u304c\u3042\u308b\u300d<span style=\"display: inline-block\">\u3068\u307f\u306a\u3055\u308c\u308b<\/span><\/div>\n<\/div>\n<div style=\"text-align: center;color: #cbd5e1;font-size: 0.9em;line-height: 1;margin: -2px 0\">\u25bc<\/div>\n<div style=\"display: flex;align-items: flex-start;background-color: #fef2f2;border-radius: 8px;padding: 12px 14px;border: 1px solid #fecaca;width: 100%\">\n<p><span style=\"flex-shrink: 0;background-color: #ef4444;color: #ffffff;font-size: 0.75em;font-weight: bold;padding: 3px 9px;border-radius: 12px;margin-right: 12px;line-height: 1.3;display: inline-block\">\u7d50\u679c<\/span><\/p>\n<div class=\"lease-step-text\" style=\"font-size: 0.85em;color: #7f1d1d;font-weight: bold;line-height: 1.5;flex: 1;margin-top: 2px\">\u671f\u9593\u304c\u500d\u306b\u306a\u308a\u3001<span style=\"color: #dc2626;display: inline-block\">\u5e33\u7c3f\u306b\u8a08\u4e0a\u3055\u308c\u308b\u8ca0\u50b5\u3082\u307b\u307c\u500d\u5897<\/span>\u3059\u308b<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/figure>\n<p>&nbsp;<\/p>\n<p><strong>\u30ea\u30fc\u30b9\u671f\u9593\u306e\u898b\u7a4d\u3082\u308a\u306f<span class=\"marker\">\u7d4c\u55b6\u5224\u65ad\u305d\u306e\u3082\u306e<\/span><\/strong>\u3067\u3059\u3002\u300c\u3053\u306e\u62e0\u70b9\u3092\u4f55\u5e74\u4f7f\u3044\u7d9a\u3051\u308b\u304b\u300d\u3068\u3044\u3046\u554f\u3044\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u8a08\u7684\u306b\u7b54\u3048\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u4f5c\u696d\u3092\u7d4c\u7406\u90e8\u9580\u3060\u3051\u306b\u4efb\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4e8b\u696d\u6226\u7565\u3092\u77e5\u308b\u7269\u6d41\u90e8\u9580\u3084\u7d4c\u55b6\u4f01\u753b\u304c\u52a0\u308f\u3063\u3066\u521d\u3081\u3066\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u3082\u308a\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u300c\u3053\u308c\u3082\u30ea\u30fc\u30b9\u3060\u3063\u305f\u306e\u304b\u300d\u696d\u52d9\u59d4\u8a17\u3084\u5c02\u7528\u5009\u5eab\u306b\u6f5c\u3080\u300c\u96a0\u308c\u30ea\u30fc\u30b9\u300d\u306e\u5177\u4f53\u4f8b\u3068\u5224\u5b9a\u65b9\u6cd5<\/h2>\n<p>2\u3064\u76ee\u306e\u8ad6\u70b9\u306f\u3001<span class=\"marker\">\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/span>\u3067\u3059\u3002\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5951\u7d04\u66f8\u306e\u540d\u79f0\u304c\u3069\u3046\u3067\u3042\u308c\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u3092\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\u9805\u30fb26\u9805\u3001\u9069\u7528\u6307\u91dd\u7b2c5\u9805\uff5e8\u9805\uff09\u3002<strong>\u300c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u300d\u300c\u5c02\u7528\u5009\u5eab\u5229\u7528\u5951\u7d04\u300d\u300c\u8cb8\u5207\u8f38\u9001\u5951\u7d04\u300d\u3068\u3044\u3063\u305f\u540d\u79f0\u304c\u3064\u3044\u3066\u3044\u3066\u3082\u3001\u5b9f\u614b\u304c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u305b\u3070\u3001\u5e33\u7c3f\u3078\u306e\u8a08\u4e0a\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7269\u6d41\u696d\u3067\u3053\u306e\u554f\u984c\u304c\u51fa\u3084\u3059\u3044\u306e\u306f\u3001<span class=\"marker\">\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u8cc7\u7523\u306e\u4f7f\u7528\u304c\u5165\u308a\u6df7\u3058\u3063\u305f\u5951\u7d04\u304c\u591a\u3044\u304b\u3089<\/span>\u3067\u3059\u3002\u8377\u4e3b\u304b\u3089\u59d4\u8a17\u3055\u308c\u305f\u7269\u6d41\u30bb\u30f3\u30bf\u30fc\u306e\u7279\u5b9a\u533a\u753b\u3092\u5360\u6709\u3057\u3066\u904b\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u533a\u753b\u306e\u4f7f\u7528\u6a29\u306f\u59d4\u8a17\u5148\u306e\u7269\u6d41\u4f1a\u793e\u306b\u3042\u308b\u306e\u304b\u3001\u8377\u4e3b\u306b\u3042\u308b\u306e\u304b\u3002\u8eca\u4e21\u756a\u53f7\u304c\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3055\u308c\u305f\u5c02\u7528\u306e\u8cb8\u5207\u8f38\u9001\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306a\u306e\u304b\u30ea\u30fc\u30b9\u306a\u306e\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5224\u65ad\u306e\u8ef8\u306f2\u70b9\u3067\u3059\u3002<strong><span class=\"marker\">\u305d\u306e\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u304b<\/span>\u3001\u305d\u3057\u3066<span class=\"marker\">\u305d\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u304b<\/span>\u3002\u3053\u306e2\u70b9\u3092\u3068\u3082\u306b\u6e80\u305f\u3059\u5834\u5408\u3001<span class=\"marker\">\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059<\/span><\/strong>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u7b2c5\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<figure style=\"margin: 2em 0;font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, sans-serif;width: 100%\"><figcaption style=\"font-weight: bold;font-size: 1.05em;margin-bottom: 12px;text-align: left;color: #0f172a;letter-spacing: 0.03em\">\u56f3\u88684\uff5c\u300c\u96a0\u308c\u30ea\u30fc\u30b9\u300d\u3092\u3042\u3076\u308a\u51fa\u3059\u5224\u5b9a\u30d5\u30ed\u30fc<\/figcaption><div style=\"background-color: #f8fafc;border: 1px solid #e2e8f0;padding: 20px 12px;border-radius: 12px;margin: 0 auto;width: 100%\">\n<div style=\"text-align: center;margin-bottom: 20px\"><span style=\"font-size: 0.8em;font-weight: bold;color: #64748b;margin-right: 6px;display: inline-block;margin-bottom: 4px\">\u3010\u5bfe\u8c61\u5951\u7d04\u4f8b\u3011<\/span><br \/>\n<span style=\"font-weight: bold;color: #1e293b;font-size: 0.88em;background-color: #ffffff;padding: 6px 14px;border-radius: 20px;border: 1px solid #cbd5e1;display: inline-block\">\u696d\u52d9\u59d4\u8a17 \uff0f \u5c02\u7528\u5009\u5eab\u5229\u7528 \uff0f \u8cb8\u5207\u8f38\u9001 \u306a\u3069<\/span><\/div>\n<div style=\"display: flex;justify-content: center;align-items: center;flex-wrap: wrap;gap: 10px;width: 100%\">\n<div class=\"lease-flow-card\" style=\"background-color: #ffffff;border: 1px solid #93c5fd;padding: 16px 12px;border-radius: 10px;text-align: center;flex: 1 1 200px;max-width: 245px;width: 100%;display: flex;flex-direction: column;align-items: center\">\n<div style=\"display: inline-block;background-color: #2563eb;color: #ffffff;font-size: 0.7em;font-weight: bold;padding: 3px 10px;border-radius: 12px;margin-bottom: 10px;letter-spacing: 0.08em\">STEP 1<\/div>\n<div style=\"font-weight: bold;font-size: 0.85em;color: #0f172a;line-height: 1.5\">\u305d\u306e\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e<span style=\"display: inline-block\">\u300c\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u300d<\/span>\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u304b\uff1f<\/div>\n<\/div>\n<div class=\"lease-flow-arrow\">\n<div style=\"font-size: 0.7em;font-weight: bold;color: #2563eb;margin-bottom: 2px\">YES<\/div>\n<div class=\"lease-arrow-icon\" style=\"font-size: 1.3em;color: #94a3b8;font-weight: bold;line-height: 1\">\u2794<\/div>\n<\/div>\n<div class=\"lease-flow-card\" style=\"background-color: #ffffff;border: 1px solid #93c5fd;padding: 16px 12px;border-radius: 10px;text-align: center;flex: 1 1 200px;max-width: 245px;width: 100%;display: flex;flex-direction: column;align-items: center\">\n<div style=\"display: inline-block;background-color: #2563eb;color: #ffffff;font-size: 0.7em;font-weight: bold;padding: 3px 10px;border-radius: 12px;margin-bottom: 10px;letter-spacing: 0.08em\">STEP 2<\/div>\n<div style=\"font-weight: bold;font-size: 0.85em;color: #0f172a;line-height: 1.5\">\u305d\u306e\u8cc7\u7523\u306e<span style=\"display: inline-block\">\u300c\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u300d<\/span>\u304c\u3042\u308b\u304b\uff1f<\/div>\n<\/div>\n<div class=\"lease-flow-arrow\">\n<div style=\"font-size: 0.7em;font-weight: bold;color: #2563eb;margin-bottom: 2px\">YES<\/div>\n<div class=\"lease-arrow-icon\" style=\"font-size: 1.3em;color: #94a3b8;font-weight: bold;line-height: 1\">\u2794<\/div>\n<\/div>\n<div class=\"lease-flow-card\" style=\"background-color: #fefce8;border: 2px solid #eab308;padding: 16px 12px;border-radius: 10px;text-align: center;flex: 1 1 200px;max-width: 245px;width: 100%;display: flex;flex-direction: column;align-items: center\">\n<div style=\"font-size: 0.9em;font-weight: bold;color: #a16207;margin-bottom: 8px\">\u26a0\ufe0f \u5b9f\u614b\u306f\u30ea\u30fc\u30b9\uff01<\/div>\n<div style=\"font-size: 0.82em;color: #713f12;font-weight: bold;line-height: 1.5\"><span style=\"display: inline-block\">\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3057\u3066<\/span>\u5e33\u7c3f\u3078\u8a08\u4e0a<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/figure>\n<p>&nbsp;<\/p>\n<p>\u3053\u3046\u3057\u305f<strong>\u300c\u96a0\u308c\u30ea\u30fc\u30b9\u300d<\/strong>\u304c\u5384\u4ecb\u306a\u306e\u306f\u3001<strong>\u898b\u3064\u304b\u308b\u307e\u3067\u5f71\u97ff\u984d\u304c\u307e\u3063\u305f\u304f\u8aad\u3081\u306a\u3044\u3053\u3068<\/strong>\u3067\u3059\u3002\u8ca1\u52d9\u3078\u306e\u5f71\u97ff\u3092\u8a66\u7b97\u3057\u3088\u3046\u306b\u3082\u3001\u307e\u305a\u81ea\u793e\u306e\u5168\u5951\u7d04\u3092\u68da\u5378\u3057\u3057\u3066\u8b58\u5225\u3092\u7d42\u3048\u306a\u3051\u308c\u3070\u3001\u571f\u53f0\u304c\u4f5c\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u68da\u5378\u3057\u306e\u9032\u3081\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c4\u56de\u3067\u8a73\u3057\u304f\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u300c\u6301\u305f\u3056\u308b\u7d4c\u55b6\u300d\u3078\u306e\u6839\u672c\u7684\u306a\u554f\u3044\uff1a\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u7269\u6d41\u6226\u7565\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u4e00\u3064\u6839\u672c\u7684\u306a\u554f\u3044\u3092\u63d0\u793a\u3057\u3066\u304a\u304d\u307e\u3059\u3002<strong>3PL\u304c\u9577\u5e74\u306e\u5f37\u307f\u3068\u3057\u3066\u304d\u305f<span class=\"marker\">\u300c\u6301\u305f\u3056\u308b\u7d4c\u55b6\u300d<\/span>\u306f\u3001\u65b0\u57fa\u6e96\u306e\u3082\u3068\u3067\u3069\u3046\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u306e\u304b<\/strong>\u3001\u3068\u3044\u3046\u554f\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e33\u7c3f\u306b\u8f09\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5009\u5eab\u3084\u8eca\u4e21\u3092\u8cc3\u501f\u3057\u3066\u3044\u308b\u3053\u3068\u81ea\u4f53\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u6bce\u6708\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u5909\u308f\u308b\u306e\u306f\u5e33\u7c3f\u306e\u898b\u3048\u65b9\u3060\u3051\u3001\u3068\u8a00\u3044\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u5e33\u7c3f\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308c\u3070\u8ca1\u52d9\u6307\u6a19\u304c\u52d5\u304d\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u8a55\u4fa1\u304c\u5909\u308f\u308a\u3001\u8377\u4e3b\u3084\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u898b\u3089\u308c\u65b9\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u300c\u3046\u3061\u306f\u8cc7\u7523\u3092\u6301\u305f\u306a\u3044\u304b\u3089\u8ca1\u52d9\u304c\u5065\u5168\u300d\u3068\u3044\u3046\u8aac\u660e\u304c\u30012027\u5e74\u4ee5\u964d\u306f\u901a\u3058\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong>\u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u5927\u91cf\u306b\u8a08\u4e0a\u3055\u308c\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u524d\u306b\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3069\u3046\u8aac\u660e\u3059\u308b\u304b\u3002\u305d\u308c\u306f\u7269\u6d41\u4f1a\u793e\u306e\u7d4c\u55b6\u8005\u304c\u4eca\u304b\u3089\u6e96\u5099\u3057\u3066\u304a\u304f\u3079\u304d\u554f\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u76ee\u3092\u5411\u3051\u308b\u3068\u3001\u5fc5\u305a\u3057\u3082\u60aa\u3044\u8a71\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u8cc3\u501f\u6599\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u652f\u6255\u5229\u606f\u306b\u5206\u304b\u308c\u308b\u3053\u3068\u3067\u3001<span class=\"marker\">EBITDA\uff08\u5229\u6255\u30fb\u7a0e\u5f15\u30fb\u511f\u5374\u524d\u5229\u76ca\uff09\u306f\u6539\u5584\u3059\u308b\u50be\u5411<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>ROA\u304c\u60aa\u5316\u3059\u308b\u4e00\u65b9\u3067EBITDA\u304c\u6539\u5584\u3059\u308b\u3068\u3044\u3046<strong>\u6307\u6a19\u306e\u306d\u3058\u308c\u304c\u751f\u3058\u308b<\/strong>\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u8aac\u660e\u306b\u3042\u305f\u3063\u3066\u306f<strong>\u300c\u3069\u306e\u6307\u6a19\u3067\u898b\u308b\u304b\u300d\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5236\u5ea6\u306e\u5909\u5316\u3092\u53d7\u3051\u8eab\u3067\u3053\u306a\u3059\u3060\u3051\u3067\u306a\u304f\u3001<span class=\"marker\">\u30ea\u30fc\u30b9\u6226\u7565\u305d\u306e\u3082\u306e\u3092\u554f\u3044\u76f4\u3059\u6a5f\u4f1a\u306b\u3067\u304d\u308b\u304b\u3069\u3046\u304b<strong>\u3002<\/strong><\/span>\u305d\u306e\u8996\u70b9\u306f\u9023\u8f09\u306e\u5f8c\u534a\u3067\u6539\u3081\u3066\u6398\u308a\u4e0b\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u56de\uff08\u7b2c3\u56de\uff09\u306f\u3001\u696d\u614b\u5225\u306b\u8ca1\u52d9\u6307\u6a19\u3078\u306e\u5f71\u97ff\u3092\u6574\u7406\u3057\u307e\u3059\u30023PL\u3068\u5009\u5eab\u696d\u3001\u6d77\u904b\u3001\u30d5\u30a9\u30ef\u30fc\u30c0\u30fc\u3001\u305d\u3057\u3066\u8377\u4e3b\u4f01\u696d\u3002\u305d\u308c\u305e\u308c\u3067\u300c\u6570\u5b57\u304c\u3069\u308c\u3060\u3051\u52d5\u304f\u304b\u300d\u306e\u5b9f\u614b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"background-color: #f5f6f6;border: 1px solid #ddd;padding: 15px;font-size: 0.9em;color: #555;margin-top: 40px\">\n<p style=\"margin-top: 0;font-weight: bold\">\u25a0 <b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">\u3010\u53c2\u8003\u30fb\u51fa\u5178\u3011<\/b> \u672c\u8a18\u4e8b\u306f\u3001\u4ee5\u4e0b\u3092\u57fa\u306b\u4f5c\u6210\u30fb\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 0;padding-left: 20px\">\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards\/y2024\/2024-0913.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7 \u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff082024\u5e749\u670813\u65e5\u516c\u8868\uff09<\/a><\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/kichu_20251016_27.pdf\" target=\"_blank\" 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