{"id":878,"date":"2023-04-23T10:27:49","date_gmt":"2023-04-23T01:27:49","guid":{"rendered":"https:\/\/cfonewsplus.com\/?p=878"},"modified":"2023-04-23T10:29:23","modified_gmt":"2023-04-23T01:29:23","slug":"%e3%83%aa%e3%83%bc%e3%82%b9%e5%8f%96%e5%bc%95%e3%82%92%e8%b3%87%e7%94%a3%e8%a8%88%e4%b8%8a%e3%81%b8%e3%80%82%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%80%81%e6%b5%b7%e5%a4%96%e3%81%a8%e5%90%8c%e7%ad%89","status":"publish","type":"post","link":"https:\/\/cfonewsplus.com\/?p=878","title":{"rendered":"\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8cc7\u7523\u8a08\u4e0a\u3078\u3002\u4f1a\u8a08\u51e6\u7406\u3001\u6d77\u5916\u3068\u540c\u7b49 &#8211; \u65e5\u672c\u7d4c\u6e08\u65b0\u805e"},"content":{"rendered":"\n<p>\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6d77\u5916\u306e\u57fa\u6e96(IFRS16)\u3068\u540c\u7b49\u306b\u306a\u308b\u65e8\u3001\u5148\u65e5\u6295\u7a3f\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/cfonewsplus.com\/%e6%94%b9%e6%ad%a3%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e5%85%ac%e9%96%8b%e8%8d%89%e6%a1%88%e3%80%814%e6%9c%88%e4%b8%8b%e6%97%ac%e5%85%ac%e8%a1%a8%e8%ad%b0%e6%b1%ba%e3%81%b8\/\">\u6539\u6b63\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u30014\u6708\u4e0b\u65ec\u516c\u8868\u8b70\u6c7a\u3078 \u2013 ASBJ &#8211; CFO\u30cb\u30e5\u30fc\u30b9Plus (cfonewsplus.com)<\/a><\/p>\n\n\n\n<p>\u57fa\u6e96\u53d7\u3051\u65e5\u672c\u4f01\u696d\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u306e\u304b\u89e6\u308c\u305f\u8a18\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u5e97\u8217\u3092\u30ea\u30fc\u30b9\u3067\u501f\u308a\u3066\u3044\u308b\u5c0f\u58f2\u308a\u306a\u30691400\u793e\u4ee5\u4e0a\u306e\u8cc7\u7523\u304c\u5897\u52a0\u3059\u308b\u3068\u306e\u3053\u3068\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nikkei.com\/article\/DGKKZO70427840S3A420C2EA5000\/\">\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8cc7\u7523\u8a08\u4e0a\u3078\u3000\u4f1a\u8a08\u51e6\u7406\u3001\u6d77\u5916\u3068\u540c\u7b49 &#8211; \u65e5\u672c\u7d4c\u6e08\u65b0\u805e (nikkei.com)<\/a><\/p>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">\u5e97\u8217\u3084\u793e\u5c4b\u3001\u8a2d\u5099\u306a\u3069\u3092\u501f\u308a\u3066\u4f7f\u3046\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u308b\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u4e00\u90e8\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc3\u501f\u6599\u3092\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304d\u305f\u304c\u3001\u6570\u5e74\u5f8c\u306b\u306f\u539f\u5247\u5168\u3066\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc3\u501f\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3067\u3066\u304f\u308b\u3002\u5e97\u8217\u3092\u30ea\u30fc\u30b9\u3067\u501f\u308a\u3066\u3044\u308b\u5c0f\u58f2\u308a\u306a\u30691400\u793e\u4ee5\u4e0a\u306e\u8cc7\u7523\u304c\u5897\u52a0\u3059\u308b\u3068\u307f\u3089\u308c\u308b\u3002\u4e00\u5ea6\u306b\u8cc7\u7523\u304c\u81a8\u3089\u3080\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u304c\u6df7\u4e71\u3057\u306a\u3044\u3088\u3046\u4e01\u5be7\u306a\u8aac\u660e\u304c\u91cd\u8981\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"537\" height=\"368\" src=\"https:\/\/cfonewsplus.com\/wp-content\/uploads\/2023\/04\/lease.jpg\" alt=\"lease\" class=\"wp-image-880\" srcset=\"https:\/\/cfonewsplus.com\/wp-content\/uploads\/2023\/04\/lease.jpg 537w, https:\/\/cfonewsplus.com\/wp-content\/uploads\/2023\/04\/lease-300x206.jpg 300w\" sizes=\"auto, (max-width: 537px) 100vw, 537px\" \/><\/figure>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u3064\u304f\u308b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u8fd1\u304f\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u76db\u308a\u8fbc\u3093\u3060\u8349\u6848\u3092\u516c\u958b\u3059\u308b\u3002\u8349\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u96c6\u3081\u3064\u3064\u3001\u6700\u7d42\u7684\u306b\u65b0\u305f\u306a\u57fa\u6e96\u3092\u307e\u3068\u3081\u308b\u3002\u5b9f\u969b\u306b\u9069\u7528\u306b\u306a\u308b\u306e\u306f\u6570\u5e74\u5f8c\u306b\u306a\u308b\u898b\u8fbc\u307f\u3060\u3002<\/p>\n\n\n\n<p>4\/20\u6295\u7a3f\u306e\u901a\u308a\u3001\u79c1\u306e\u8aad\u307f\u306f3\u6708\u6c7a\u7b97\u306e\u5834\u54082027\u5e743\u6708\u671f\u3067\u306f\u306a\u3044\u304b\u3068\u306b\u3089\u3093\u3067\u307e\u3059\u3002\u306a\u304a2027\u5e743\u6708\u671f\u306f\u65b0\u3057\u3044\u65e5\u672c\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\uff08\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3082\u5fc5\u8981\uff09\u3082\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u79c1\u306f\u898b\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u5927\u304d\u304f\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u300d\u306e2\u7a2e\u985e\u306b\u5206\u304b\u308c\u308b\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u4e2d\u9014\u89e3\u7d04\u304c\u3067\u304d\u305a\u3001\u671f\u9593\u4e2d\u306b\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306e\u5408\u8a08\u304c\u8cc7\u7523\u3092\u8cb7\u3063\u305f\u5834\u5408\u3068\u307b\u307c\u540c\u3058\u984d\u306b\u306a\u308b\u3002\u5b9f\u8cea\u7684\u306a\u8cfc\u5165\u306b\u3042\u305f\u308b\u3068\u3057\u3066\u3001\u4eca\u3067\u3082\u8cc3\u501f\u7269\u306e\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981\u3060\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306f\u4eca\u306f\u652f\u6255\u3063\u305f\u30ea\u30fc\u30b9\u6599\u3092\u6bce\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u8cc7\u7523\u306b\u306f\u8a08\u4e0a\u3057\u3066\u306a\u3044\u3002\u3053\u308c\u304c\u65b0\u3057\u3044\u57fa\u6e96\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u540c\u3058\u3088\u3046\u306b\u5bfe\u8c61\u7269\u3092\u8cc7\u7523\u306b\u3001\u3053\u308c\u304b\u3089\u652f\u6255\u3046\u672a\u6255\u3044\u30ea\u30fc\u30b9\u6599\u3092\u8ca0\u50b5\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3084\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3082\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981\u3060\u3002\u65e5\u672c\u57fa\u6e96\u3082\u542b\u3081\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u7d71\u4e00\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u3092\u6bd4\u8f03\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/p>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">\u73fe\u5728\u306e\u65e5\u672c\u57fa\u6e96\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3092\u8cc7\u7523\u8a08\u4e0a\u306f\u3057\u3066\u306a\u3044\u304c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u3067\u4eca\u5f8c\u6255\u3046\u30ea\u30fc\u30b9\u6599\u3092\u300c\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u300d\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-xw-vivid-red-color\">\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u306f\u91d1\u878d\u3084\u5909\u5247\u6c7a\u7b97\u3092\u9664\u304f\u65e5\u672c\u4f01\u696d\u306e\u5408\u8a08\u3067\u7d0418\u5146\u5186<\/mark><\/strong>\u306b\u306e\u307c\u308b\u3002<a href=\"https:\/\/www.nikkei.com\/nkd\/company\/?scode=8267\">\u30a4\u30aa\u30f3<\/a>\u306f\u5168\u56fd\u3067\u904b\u55b6\u3059\u308b\u5e97\u8217\u304c\u5bfe\u8c61\u3068\u306a\u308b\u300222\u5e742\u6708\u671f\u672b\u306e\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u306f\u7d041\u5146\u5186\u3068\u3001\u7dcf\u8cc7\u7523\u7d0411\u51466000\u5104\u5186\u306e1\u5272\u5f31\u306b\u76f8\u5f53\u3059\u308b\u3002<a href=\"https:\/\/www.nikkei.com\/nkd\/company\/?scode=4666\">\u30d1\u30fc\u30af24<\/a>\u306f\u99d0\u8eca\u5834\u7528\u5730\u3084\u8eca\u4e21\u306e\u8abf\u9054\u3067\u30ea\u30fc\u30b9\u3092\u6d3b\u7528\u3057\u3066\u304a\u308a\u3001\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u306f\u7dcf\u8cc7\u7523\u306e7\u5272\u5f37\u3092\u5360\u3081\u308b\u3002\u5730\u4e3b\u304b\u3089\u53d7\u6ce8\u3057\u3066\u5efa\u8a2d\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u3092\u501f\u308a\u4e0a\u3052\u3066\u8cc3\u8cb8\u306b\u51fa\u3059\u30b5\u30d6\u30ea\u30fc\u30b9\u4e8b\u696d\u304c\u4e3b\u529b\u306e<a href=\"https:\/\/www.nikkei.com\/nkd\/company\/?scode=1878\">\u5927\u6771\u5efa\u8a17<\/a>\u306e\u672a\u7d4c\u904e\u30ea\u30fc\u30b9\u6599\u306f\u7dcf\u8cc7\u7523\u306e2.4\u500d\u306e\u898f\u6a21\u3060\u3002<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6d77\u5916\u306e\u57fa\u6e96(IFRS16)\u3068\u540c\u7b49\u306b\u306a\u308b\u65e8\u3001\u5148\u65e5\u6295\u7a3f\u3057\u307e\u3057\u305f\u3002 \u6539\u6b63\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u30014\u6708\u4e0b\u65ec\u516c\u8868\u8b70\u6c7a\u3078 \u2013 ASBJ &#8211; CFO\u30cb\u30e5\u30fc\u30b9Plus (cfonewsplus.com) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-5"],"_links":{"self":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=878"}],"version-history":[{"count":5,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/878\/revisions"}],"predecessor-version":[{"id":884,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/878\/revisions\/884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/media\/595"}],"wp:attachment":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}