{"id":9559,"date":"2026-11-06T15:37:02","date_gmt":"2026-11-06T06:37:02","guid":{"rendered":"https:\/\/www.plc.co.jp\/blog\/?p=9559"},"modified":"2026-11-06T16:26:01","modified_gmt":"2026-11-06T07:26:01","slug":"new-lease-accounting-standards-03","status":"publish","type":"post","link":"https:\/\/www.plc.co.jp\/blog\/new-lease-accounting-standards-03\/","title":{"rendered":"\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u63fa\u3055\u3076\u3089\u308c\u308b\u7269\u6d41\u696d\u3010\u7b2c3\u56de\u3011\u300c\u8ca1\u52d9\u60aa\u5316\u300d\u306f\u672c\u5f53\u304b\uff1f\u696d\u7a2e\u306b\u3088\u308b\u5f71\u97ff\u5dee\u3068\u3001\u8377\u4e3bCLO\u304c\u59d4\u8a17\u5148\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u52d8\u6240"},"content":{"rendered":"<h2>\u59d4\u8a17\u5148\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c5\u30dd\u30a4\u30f3\u30c8\u4e0b\u304c\u3063\u305f\u3089\u3001\u4f55\u3092\u7591\u3046\u3079\u304d\u304b\uff1f<\/h2>\n<p>2027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u59cb\u307e\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u30023\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306a\u3089\u3001\u6700\u521d\u306e\u6c7a\u7b97\u306f28\u5e743\u6708\u671f\u3067\u3059\u3002\u305d\u306e\u6c7a\u7b97\u3092\u524d\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u9762\u304c\u51fa\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<div 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class=\"marker\">\u7269\u6d41\u4f1a\u793e\u306e\u7a3c\u3050\u529b\u304c\u843d\u3061\u305f\u8a3c\u62e0\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/strong>\u305f\u3060\u3001\u805e\u304d\u6d41\u3057\u3066\u3088\u3044\u6570\u5b57\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e2\u3064\u304c\u306a\u305c\u540c\u6642\u306b\u6210\u308a\u7acb\u3064\u306e\u304b\u3001\u6570\u5b57\u3067\u78ba\u304b\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u8ca1\u52d9\u6307\u6a19\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff1a\u540c\u3058\u6c7a\u7b97\u66f8\u3067\u3001\u6570\u5b57\u304c\u9006\u5411\u304d\u306b\u52d5\u304f<\/h2>\n<p>\u4eee\u306e3PL\u3092\u7f6e\u304d\u307e\u3059\u3002\u7dcf\u8cc7\u75231,000\u5104\u5186\u3001\u7d14\u8cc7\u7523300\u5104\u5186\u3001\u501f\u5165\u91d1300\u5104\u5186\u3002\u55b6\u696d\u5229\u76ca50\u5104\u5186\u3001\u7d14\u5229\u76ca24\u5104\u5186\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb60\u5104\u5186\u3067\u3059\u3002\u3053\u3053\u306b\u3001\u5e74\u9593\u8cc3\u501f\u659942\u5104\u5186\u306e\u7269\u6d41\u65bd\u8a2d\u306e\u8cc3\u8cb8\u501f\u304c\u3001\u6b8b\u308a5\u5e74\u3067\u4ed8\u3044\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u5272\u5f15\u73872%\u3067\u73fe\u5728\u4fa1\u5024\u306b\u76f4\u3059\u3068\u7d04198\u5104\u5186\u3002<span 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style=\"background-color: #000000; color: #ffffff; font-weight: bold; padding: 12px 14px; text-align: center; border: 1px solid #000000; border-right: 1px solid #ffffff;\" scope=\"col\">\u6307\u6a19<\/th>\n<th style=\"background-color: #000000; color: #ffffff; font-weight: bold; padding: 12px 14px; text-align: center; border: 1px solid #000000; border-right: 1px solid #ffffff;\" scope=\"col\">\u9069\u7528\u524d<\/th>\n<th style=\"background-color: #000000; color: #ffffff; font-weight: bold; padding: 12px 14px; text-align: center; border: 1px solid #000000; border-right: 1px solid #ffffff;\" scope=\"col\">\u9069\u7528\u5f8c<\/th>\n<th style=\"background-color: #000000; color: #ffffff; font-weight: bold; padding: 12px 14px; text-align: center; border: 1px solid #000000;\" scope=\"col\">\u5411\u304d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #ffffff;\">\n<th style=\"font-weight: bold; color: #000000; padding: 12px 14px; border: 1px solid #e0e0e0; text-align: left;\" scope=\"row\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\u7d14\u8cc7\u7523\u00f7\u7dcf\u8cc7\u7523\uff09<\/th>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">30.0%<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">25.0%<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u4e0b\u304c\u308b<\/td>\n<\/tr>\n<tr style=\"background-color: #f9fbfd;\">\n<th style=\"font-weight: bold; color: #000000; padding: 12px 14px; border: 1px solid #e0e0e0; text-align: left;\" scope=\"row\">ROA\uff08\u7d14\u5229\u76ca\u00f7\u7dcf\u8cc7\u7523\uff09<\/th>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">2.4%<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">1.9%<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u4e0b\u304c\u308b<\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<th style=\"font-weight: bold; color: #000000; padding: 12px 14px; border: 1px solid #e0e0e0; text-align: left;\" scope=\"row\">\u6709\u5229\u5b50\u8ca0\u50b5\u6bd4\u7387\uff08\u6709\u5229\u5b50\u8ca0\u50b5\u00f7\u81ea\u5df1\u8cc7\u672c\uff09<\/th>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">1.0\u500d<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u7d041.7\u500d<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u4e0a\u304c\u308b\uff08\u60aa\u5316\uff09<\/td>\n<\/tr>\n<tr style=\"background-color: #f9fbfd;\">\n<th style=\"font-weight: bold; color: #000000; padding: 12px 14px; border: 1px solid #e0e0e0; text-align: left;\" scope=\"row\">\u55b6\u696d\u5229\u76ca<\/th>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">50\u5104\u5186<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">52.4\u5104\u5186<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u4e0a\u304c\u308b<\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<th style=\"font-weight: bold; color: #000000; padding: 12px 14px; border: 1px solid #e0e0e0; text-align: left;\" scope=\"row\">EBITDA\uff08\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09<\/th>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">110\u5104\u5186<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">152\u5104\u5186<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e0e0e0; color: #000000; text-align: center;\">\u4e0a\u304c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div style=\"font-size: 0.8em; color: #666666; margin-top: 10px; line-height: 1.6; text-align: 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class=\"wp-caption-text\">\u59d4\u8a17\u5148\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3084\u5951\u7d04\u66f8\u306e\u6ce8\u8a18\u3092\u7cbe\u67fb\u3057\u3001\u8ca1\u52d9\u6307\u6a19\u306e\u5909\u5316\u306e\u7406\u7531\u3092\u78ba\u304b\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308b\u3002<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>\u59d4\u8a17\u5148\u306e\u6c7a\u7b97\u66f8\u3067\u3001\u3069\u3053\u307e\u3067\u78ba\u8a8d\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76e3\u67fb\u6cd5\u4eba\u304c25\u5e743\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u8abf\u3079\u305f\u7d50\u679c\uff08JPX400\u63a1\u7528\u30013\u6708\u6c7a\u7b97\u3001\u65e5\u672c\u57fa\u6e96\u306e186\u793e\uff09\u3067\u306f\uff08\u51fa\u5178[7]\uff09\u3001<span 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#e0e0e0; border-left: 4px solid #000000; padding: 14px 18px; line-height: 1.6;\"><span style=\"font-weight: bold; color: #000000; font-size: 1em;\">\u2461 \u5f71\u97ff\u984d\u306e\u8a66\u7b97\u3092\u805e\u304f<\/span><br \/>\n<span style=\"color: #555555; font-size: 0.9em; margin-left: 4px;\">\uff08\u8cc3\u501f\u3057\u3066\u3044\u308b\u65bd\u8a2d\u30fb\u8eca\u4e21\u306e\u5951\u7d04\u6b8b\u671f\u9593\u3082\uff09<\/span><\/li>\n<li style=\"text-align: center; color: #666666; font-size: 1.2em; line-height: 1; padding: 6px 0;\" aria-hidden=\"true\">\u2193<\/li>\n<li style=\"background-color: #ffffff; border: 1px solid #e0e0e0; border-left: 4px solid #000000; padding: 14px 18px; line-height: 1.6;\"><span style=\"font-weight: bold; color: #000000; font-size: 1em;\">\u2462 \u878d\u8cc7\u5951\u7d04\u306e\u8ca1\u52d9\u5236\u9650\u6761\u9805\u3092\u78ba\u304b\u3081\u308b<\/span><\/li>\n<li style=\"text-align: center; color: #666666; font-size: 1.2em; line-height: 1; padding: 6px 0;\" aria-hidden=\"true\">\u2193<\/li>\n<li style=\"background-color: #ffffff; border: 1px solid #e0e0e0; border-left: 4px solid #000000; padding: 14px 18px; line-height: 1.6;\"><span style=\"font-weight: bold; color: #000000; font-size: 1em;\">\u2463 \u91d1\u878d\u6a5f\u95a2\u3068\u306e\u5354\u8b70\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u304b\u3092\u805e\u304f<\/span><\/li>\n<li style=\"text-align: center; color: #666666; font-size: 1.2em; line-height: 1; padding: 6px 0;\" aria-hidden=\"true\">\u2193<\/li>\n<li style=\"background-color: #ffffff; border: 1px solid #e0e0e0; border-left: 4px solid #000000; padding: 14px 18px; line-height: 1.6;\"><span style=\"font-weight: bold; color: #000000; font-size: 1em;\">\u2464 \u81ea\u793e\u3068\u59d4\u8a17\u5148\u306e\u5951\u7d04\u3092\u70b9\u691c\u3059\u308b<\/span><br \/>\n<span style=\"color: #555555; font-size: 0.9em; margin-left: 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href=\"https:\/\/www.r-i.co.jp\/news_release_cfp\/2025\/04\/news_release_cfp_20250418_23342_jpn.pdf\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308bQ&amp;A(2)<\/a>\u300d\uff082025\u5e744\u670818\u65e5\uff09<\/li>\n<li>[3] \u51fa\u6240\uff09PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u300c<a href=\"https:\/\/www.pwc.com\/jp\/ja\/knowledge\/ifrs\/disclosure\/ifrs-disclosure044.html\">IFRS\u3092\u958b\u793a\u3067\u8aad\u307f\u89e3\u304f\uff08\u7b2c44\u56de\uff09 IFRS\u7b2c16\u53f7\u306e\u9069\u7528\u304b\u3089\u898b\u308b\u65e5\u672c\u306e\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u8ca1\u52d9\u7684\u306a\u5f71\u97ff<\/a>\u300d\uff082024\u5e745\u670831\u65e5\uff09<\/li>\n<li>[4] \u51fa\u6240\uff09KPMG\u30b8\u30e3\u30d1\u30f3\u300c<a href=\"https:\/\/kpmg.com\/jp\/ja\/insights\/2025\/09\/impact-of-new-lease-standard-on-kpi.html\">\u9759\u304b\u306a\u5730\u6bbb\u5909\u52d5\uff1a\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\u304c\u3082\u305f\u3089\u3059\u8ca1\u52d9\u69cb\u9020\u3068\u8ca1\u52d9\u6307\u6a19\uff08KPI\uff09\u3078\u306e\u5f71\u97ff<\/a>\u300d\uff082025\u5e749\u670819\u65e5\uff09<\/li>\n<li>[5] \u51fa\u6240\uff09\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u300c<a href=\"https:\/\/diamond.jp\/articles\/-\/350438\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u6fc0\u9707\uff01\u72ec\u81ea\u8a66\u7b97\u3067\u5224\u660e\u3057\u305f\u4e0a\u5834289\u793e\u306e\u300c\u8ca1\u52d9\u60aa\u5316\u30ea\u30b9\u30af\u30e9\u30f3\u30ad\u30f3\u30b0\u300d<\/a>\u300d\uff082024\u5e749\u670817\u65e5\uff09<\/li>\n<li>[6] \u51fa\u6240\uff09\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u300c<a href=\"https:\/\/diamond.jp\/articles\/-\/350596\">\u3010\u5009\u5eab\u30fb\u904b\u8f38\u696d7\u793e\u3011\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u9069\u7528\u3067\u300c\u8ca1\u52d9\u60aa\u5316\u30ea\u30b9\u30af\u300d\u304c\u9ad8\u3044\u4f01\u696d\u30e9\u30f3\u30ad\u30f3\u30b0\uff01<\/a>\u300d\uff082024\u5e7410\u67082\u65e5\uff09<\/li>\n<li>[7] \u51fa\u6240\uff09EY Japan\u300c<a href=\"https:\/\/www.ey.com\/ja_jp\/technical\/corporate-accounting\/commentary\/presentation-of-financial-statements\/commentary-presentation-of-financial-statements-2025-10-22-02\">2025\u5e743\u6708\u671f 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