{"id":5754,"date":"2022-06-27T14:17:46","date_gmt":"2022-06-27T05:17:46","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=5754"},"modified":"2023-11-22T19:08:18","modified_gmt":"2023-11-22T10:08:18","slug":"ifrs%e3%81%ae%e5%a5%91%e7%b4%84%e8%b2%a0%e5%82%b5%e3%80%81%e8%bf%94%e9%87%91%e8%b2%a0%e5%82%b5or%e8%bf%94%e5%93%81%e8%b2%a0%e5%82%b5%e3%81%ae%e9%81%95%e3%81%84%e3%81%af%ef%bc%9f%e6%97%a5%e6%9c%ac","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/5754\/","title":{"rendered":"IFRS\u306e\u5951\u7d04\u8ca0\u50b5\u3001\u8fd4\u91d1\u8ca0\u50b5or\u8fd4\u54c1\u8ca0\u50b5\u306e\u9055\u3044\u306f\uff1fIFRS\u7279\u6709\u306eBS\u79d1\u76ee\u3092\u30c1\u30a7\u30c3\u30af\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-main-1024x538.jpg\" alt=\"IFRS\u306e\u5951\u7d04\u8ca0\u50b5\u3001\u8fd4\u91d1\u8ca0\u50b5or\u8fd4\u54c1\u8ca0\u50b5\u306e\u9055\u3044\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u6bd4\u8f03\u304b\u3089IFRS\u7279\u6709\u306eBS\u79d1\u76ee\u3092\u30c1\u30a7\u30c3\u30af\uff01\" class=\"wp-image-5755\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-main-1024x538.jpg 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-main-400x210.jpg 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-main-768x403.jpg 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-main.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>2021\u5e74\u304b\u3089IFRS\u7b2c15\u53f7\u306b\u5bfe\u5fdc\u3057\u305f\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u53ce\u76ca\u306e\u5909\u66f4\u306b\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u306fBS\u306b\u3082\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306fIFRS\u7b2c15\u53f7\u3068\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3067\u7279\u306b\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u300c\u8fd4\u54c1\u8ca0\u50b5\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#IFRS\">IFRS\u3068\u306f<\/a><\/li><li><a href=\"#i\">\u65e5\u672c\u57fa\u6e96\u306e\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u306a\u3044\uff1f<\/a><\/li><li><a href=\"#BS\">BS\uff1d\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff1f<\/a><\/li><li><a href=\"#IFRS15\">IFRS\u7b2c15\u53f7\u3068\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96<\/a><ul><li><a href=\"#i-2\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29<\/a><\/li><li><a href=\"#i-3\">\u5951\u7d04\u8cc7\u7523<\/a><\/li><\/ul><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-4\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u5951\u7d04\u8ca0\u50b5\u3068\u306f<\/a><\/li><li><a href=\"#i-6\">\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u3068\u300c\u8fd4\u54c1\u8cc7\u7523\u300d<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"IFRS\">IFRS\u3068\u306f<\/span><\/h2>\n\n\n\n<p>IFRS\u3068\u306f\u3001\u300cInternational Financial Reporting 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class=\"wp-block-heading\"><span id=\"i-3\">\u5951\u7d04\u8cc7\u7523<\/span><\/h3>\n\n\n\n<p>\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3068\u306f\u3001\u300c\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\uff08\u305f\u3060\u3057\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u9664\u304f\uff09\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9610\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u2460\u3067\u8ff0\u3079\u305f\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u300d\u3068\u306e\u9055\u3044\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u306f\u3001<strong>\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u304c\u3001\u5951\u7d04\u8cc7\u7523\u306e\u5834\u5408\u306f\u652f\u6255\u671f\u65e5\u306e\u5230\u6765\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b\u306e<\/strong>\u306b\u5bfe\u3057\u3066\u3001<strong>\u50b5\u6a29\u306e\u5834\u5408\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u6642\u306e\u7d4c\u904e\u306e\u307f<\/strong>\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7c21\u5358\u306b\u8a00\u3044\u63db\u3048\u308b\u306a\u3089\u3070<strong>\u5951\u7d04\u5185\u5bb9\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u304b\u5426\u304b<\/strong>\u3001\u3067\u3042\u308b\u3068\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3007\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\uff1a\u58f2\u639b\u91d1\u306e\u3088\u3046\u306b<strong>\u652f\u6255\u671f\u65e5\u306e\u5230\u6765\u306e\u307f\u304c\u6e80\u305f\u3055\u308c\u308c\u3070\u3088\u3044<\/strong>\u3082\u306e\u306f\u50b5\u6a29<br>\u3007\u5951\u7d04\u8cc7\u7523\uff1a<strong>\u652f\u6255\u671f\u65e5\u306e\u5230\u6765\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-1024x1024.png\" alt=\"\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044\" class=\"wp-image-5756\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/difference-points.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6b21\u306e\u4f8b\u3067\u5b9f\u969b\u306b\u3069\u3093\u306a\u5834\u5408\u306b\u3069\u3061\u3089\u306e\u79d1\u76ee\u3092\u7528\u3044\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ol>\n<li>\u5358\u4fa110\u5186\u5546\u54c1A\u3092100\u500b\u8ca9\u58f2\u3057\u3001\u3059\u3079\u3066\u306e\u7d0d\u54c1\u304c\u5b8c\u4e86\u3057\u305f\u6bb5\u968e\u3067\u5951\u7d04\u91d1\u984d\u306e\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3001\u3068\u3044\u3046\u5951\u7d04\u3092\u7d50\u3073\u307e\u3057\u305f\u3002<\/li>\n\n\n\n<li>4\/1\u306b30\u500b\u3001\u30686\/1\u306b70\u500b\u7d0d\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/li>\n<\/ol>\n\n\n\n<p>4\/1\uff1a\u5546\u54c130\u500b\u3092\u7d0d\u5165\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u5951\u7d04\u8cc7\u7523\u3000300\u5186\u3000\/\u3000\u58f2\u4e0a\u9ad8\u3000300\u5186\u3068\u3044\u3046\u4ed5\u8a33\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u6642\u70b9\u3067\u8a08\u4e0a\u3055\u308c\u308b\u306e\u306f\u300c\u50b5\u6a29\u300d\u3067\u306f\u306a\u304f\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5f8c\u30016\/1\u306b\u6b8b\u308a\u306e70\u500b\u3092\u51fa\u8377\u3057\u3001\u7d0d\u54c1\u3057\u307e\u3057\u305f\u3002\u5951\u7d04\u3057\u305f100\u500b\u306e\u7d0d\u54c1\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3067\u30014\/1\u306b\u8a08\u4e0a\u3057\u305f\u300c\u5951\u7d04\u8cc7\u7523\u300d\u306e30,000\u5186\u3092\u53d6\u5d29\u3057\u3001\u5168\u984d\u3092\u50b5\u6a29\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29<\/td><td>1,000 \u5186<\/td><td>\u58f2\u4e0a\u9ad8<\/td><td>700 \u5186<\/td><\/tr><tr><td><\/td><td><\/td><td>\u5951\u7d04\u8cc7\u7523<\/td><td>300 \u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u300d\u306f\u5951\u7d04\u5185\u5bb9\u306e\u7d0d\u54c1\u306f\u3059\u3067\u306b\u7d42\u308f\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u3042\u3068\u306f\u5358\u306b\u5f85\u3063\u3066\u3044\u308c\u3070\u5165\u91d1\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u72b6\u614b\u3067\u3059\u3002\u3053\u306e\u72b6\u614b\u306e\u6642\u3060\u3051\u3001\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u300d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-4\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u5951\u7d04\u8ca0\u50b5\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u3068\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9\u306e\u3046\u3061\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\uff08\u53c8\u306f\u5bfe\u4fa1\u306e\u91d1\u984d\u306e\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\uff09\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f<\/p>\n\n\n\n<ul>\n<li>\u5546\u54c1\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u4e8c\u70b9\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3067\u983b\u51fa\u3059\u308b\u524d\u53d7\u91d1\u306f\u3001IFRS\u3067\u306f\u5951\u7d04\u8ca0\u50b5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u53d7\u91d1\u306f<\/p>\n\n\n\n<ul>\n<li>\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a<\/li>\n\n\n\n<li>\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u3068\u304b\u3089\u3001\u5951\u7d04\u8ca0\u50b5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0b\u8a18\u306e\u4e8c\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30d1\u30bf\u30fc\u30f3\u2460\u3000<\/p>\n\n\n\n<ul>\n<li>\u9867\u5ba2\u30684\/1\u306b\u5546\u54c1\uff21\u30921,000\u5186\u30016\/1\u306b\u88fd\u54c1\uff22\u3092500\u5186\u7d0d\u5165\u3059\u308b\u3068\u3044\u3046\u305d\u308c\u305e\u308c\u306b\u5225\u500b\u306e\u5951\u7d04\u3092\u4ea4\u308f\u3057\u305f<\/li>\n\n\n\n<li>\u5404\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u6642\u70b9\u3067\u9867\u5ba2\u306e\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u9867\u5ba2\u304b\u3089\u306f4\/1\u306b\u4e00\u62ec\u30671,500\u5186\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f<\/li>\n<\/ul>\n\n\n\n<p>\uff1c4\/1\uff1a\u5546\u54c1A\u306e\u7d0d\u5165\u304c\u5b8c\u4e86&gt;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u9810\u91d1<\/td><td>1,500 \u5186<\/td><td>\u58f2\u4e0a<\/td><td>1,000 \u5186<\/td><\/tr><tr><td><\/td><td><\/td><td>\u5951\u7d04\u8ca0\u50b5<\/td><td>500 \u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\uff0a\u5546\u54c1A\u306b\u3064\u3044\u3066\u306e\u5951\u7d04\u306f\u3053\u308c\u3067\u5b8c\u4e86\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3053\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4ed5\u8a33\u306f\u5b8c\u7d50\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u5546\u54c1B\u306e\u8ca9\u58f2\u5951\u7d04\u306b\u3064\u3044\u3066\u306e\u4ee3\u91d1\u306f\u3001\u307e\u3060\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff1c6\/1\uff1a\u5546\u54c1B\u306e\u7d0d\u5165\u304c\u5b8c\u4e86&gt;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u5951\u7d04\u8ca0\u50b5<\/td><td>500 \u5186<\/td><td>\u58f2\u4e0a<\/td><td>500 \u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\uff0a\u5546\u54c1B\u306e\u5206\u306e\u4ee3\u91d1\u306f4\/1\u306b\u3059\u3067\u306b\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u5951\u7d04\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u3092\u53d6\u308a\u5d29\u3057\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d1\u30bf\u30fc\u30f3\u2461\u3000<\/p>\n\n\n\n<ul>\n<li>4\/1\u306b\u88fd\u54c1A\u30921000\u5186\u5206\u30016\/1\u306b\u88fd\u54c1B\u3092500\u5186\u7d0d\u54c1\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u4e21\u65b9\u304c\u7d0d\u54c1\u3055\u308c\u306a\u3044\u3068\u9867\u5ba2\u306e\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3055\u308c\u306a\u3044\u5951\u7d04\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li>\u9867\u5ba2\u306e\u652f\u6255\u671f\u65e5\u306f6\u670830\u65e5\u3067\u3042\u308a\u3001\u671f\u65e5\u901a\u308a\u306b\u5165\u91d1\u3055\u308c\u305f\u3002<\/li>\n<\/ul>\n\n\n\n<p>\uff1c4\/1\uff1a\u5546\u54c1A\u306e\u7d0d\u5165\u304c\u5b8c\u4e86&gt;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u5951\u7d04\u8cc7\u7523<\/td><td>1,000 \u5186<\/td><td>\u58f2\u4e0a\uff08\u5546\u54c1A\uff09<\/td><td>1,000 \u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5546\u54c1A\u306f\u7d0d\u5165\u304c\u5b8c\u4e86\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u672a\u5c65\u884c\u306e\u5951\u7d04\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u501f\u65b9\u306f\u58f2\u639b\u91d1\u3067\u306f\u306a\u304f\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff1c6\/1\uff1a\u5546\u54c1B\u306e\u7d0d\u5165\u304c\u5b8c\u4e86&gt;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u639b\u91d1<\/td><td>1,500 \u5186<\/td><td>\u5951\u7d04\u8cc7\u7523<\/td><td>1,000 \u5186<\/td><\/tr><tr><td><\/td><td><\/td><td>\u58f2\u4e0a<\/td><td>500 \u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">6\u67081\u65e5<\/figcaption><\/figure>\n\n\n\n<p>\u88fd\u54c1\uff22\u304c\u7d0d\u5165\u3055\u308c\u5951\u7d04\u306e\u5185\u5bb9\u304c\u3059\u3079\u3066\u5c65\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6642\u70b9\u30674\/1\u306b\u8a08\u4e0a\u3057\u305f\u5951\u7d04\u8cc7\u7523\u3092\u58f2\u639b\u91d1\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u307e\u305f6\/1\u306b\u7d0d\u5165\u3057\u305f\u5546\u54c1\uff22\u306b\u3064\u3044\u3066\u3082\u3001\u5951\u7d04\u304c\u5b8c\u4e86\u3057\u305f\u306e\u3067\u58f2\u639b\u91d1\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff1c6\/30\u9867\u5ba2\u304b\u3089\u4ee3\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\uff1e<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u9810\u91d1<\/td><td>2,000 \u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>2,000 \u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">6\u670830\u65e5<\/figcaption><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5951\u7d04\u4e0a\u306e\u652f\u6255\u7fa9\u52d9\u306e\u767a\u751f\u6642\u671f\u3068\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u671f\u306e\u30ba\u30ec\u306b\u3088\u308a\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u3001\u58f2\u639b\u91d1\u3001\u58f2\u4e0a\u3068\u7ba1\u7406\u3059\u3079\u304d\u79d1\u76ee\u304c\u5909\u308f\u308b\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u300c\u8fd4\u91d1\u8ca0\u50b5\u300d\u3068\u300c\u8fd4\u54c1\u8cc7\u7523\u300d<\/span><\/h3>\n\n\n\n<p>\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u8cc7\u7523\uff08\u5546\u54c1\u30fb\u88fd\u54c1\uff09\u3092\u58f2\u308a\u6e21\u3059\u3068\u3068\u3082\u306b\u3001\u9867\u5ba2\u306e\u4e00\u65b9\u7684\u306a\u610f\u601d\u8868\u793a\u306b\u3088\u308a\u8fd4\u54c1\u3092\u884c\u3044\u3001\u8fd4\u91d1\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e3\u3064\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u9069\u7528\u6307\u91dd\u7b2c85\u9805\uff09<\/p>\n\n\n\n<p>\u2460\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\uff08\u8fd4\u54c1\u3092\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5546\u54c1\u307e\u305f\u306f\u88fd\u54c1\u306e\u5bfe\u4fa1\u3092\u9664\u304f\uff09\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n\n\n\n<ol>\n<li>\u8fd4\u54c1\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5546\u54c1\u307e\u305f\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u53ce\u76ca\u3092\u8a8d\u8b58\u305b\u305a\u3001\u5f53\u8a72\u5546\u54c1\u307e\u305f\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u984d\u3067<strong>\u8fd4\u91d1\u8ca0\u50b5<\/strong><strong>\u3092\u8a8d\u8b58\u3059\u308b<\/strong><\/li>\n\n\n\n<li>\u8fd4\u91d1\u8ca0\u50b5\u306e\u6c7a\u6e08\u6642\u306b\u9867\u5ba2\u304b\u3089\u5546\u54c1\u307e\u305f\u306f\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066<strong>\u8fd4\u54c1\u8cc7\u7523<\/strong><strong>\u3092\u8a8d\u8b58\u3059\u308b<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001100\u5186\u306e\u3082\u306e\u309210\u500b\u8ca9\u58f2\u3057\u30013\u500b\u306e\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u5834\u5408\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u639b\u91d1<\/td><td>10,000 \u5186<\/td><td>\u58f2\u4e0a<\/td><td>9,700 \u5186<\/td><\/tr><tr><td><\/td><td><\/td><td>\u8fd4\u91d1\u8ca0\u50b5<\/td><td>300 \u5186<br>(100 \u5186\u00d73\u500b)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u5206\u3060\u3051\u58f2\u4e0a\u3092\u6e1b\u984d\u3057\u3001\u8fd4\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8fd4\u91d1\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u305f\u969b\u306b\u306f\u3001\u56de\u53ce\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u8fd4\u54c1\u8cc7\u7523\u3092\u8a8d\u8b58\u3057\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u539f\u4fa1\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u4e0a\u539f\u4fa1\u304c1\u500b\u5f53\u305f\u308a70\u5186\u3067\u3001\u58f2\u5374\u500b\u6570100\u500b\u306e\u3046\u3061\u3001\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u6570\u91cf\u304c\uff13\u500b\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8fd4\u54c1\u8cc7\u7523<\/td><td>210 \u5186<br>(\u58f2\u4e0a\u539f\u4fa170\u5186\u00d7\uff13\u500b)<\/td><td>\u68da\u5378\u8cc7\u7523\uff08\u88fd\u54c1\uff09<\/td><td>7,000 \u5186<\/td><\/tr><tr><td>\u58f2\u4e0a\u539f\u4fa1\u3000<\/td><td>6,790 \u5186<\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_03.pdf\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/a><br>\u51fa\u5178\uff1a<a href=\"https:\/\/www.ey.com\/ja_jp\/library\/info-sensor\/2018\/info-sensor-2018-07-03\" title=\"https:\/\/www.ey.com\/ja_jp\/library\/info-sensor\/2018\/info-sensor-2018-07-03\" target=\"_blank\" rel=\"noreferrer noopener\">EY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3000\u60c5\u5831\u30bb\u30f3\u30b5\u30fc2018\u5e747\u6708\u53f7\u3000IFRS\u5b9f\u52d9\u8b1b\u5ea7\u3000\u300eIFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u8868\u793a\u30fb\u958b\u793a\u300f&nbsp;<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>IFRS\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3084\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u50b5\u6a29\u3084\u50b5\u52d9\u306e\u8a8d\u8b58\u65b9\u6cd5\u304c\u5927\u304d\u304f\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u5bfe\u5fdc\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff09\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3068\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u5358\u306bPL\u306e\u53ce\u76ca\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u524d\u53d7\u91d1\u3092\u5951\u7d04\u8ca0\u50b5\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u306a\u3069\u3001BS\u4e0a\u3082IFRS\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u81ea\u793e\u306e\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3084\u53d6\u5f15\u306e\u72b6\u6cc1\u306a\u3069\u306b\u5fdc\u3058\u3001\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u308b\u304b\u3001\u305c\u3072\u3053\u306e\u6a5f\u4f1a\u306b\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u5b9f\u969b\u306b\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u3084\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3057\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u5bfe\u5fdc\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001SaaS\u30d3\u30b8\u30cd\u30b9\u3084\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4f01\u696d\u304c\u67d4\u8edf\u306b\u4f1a\u8a08\u57fa\u6e96\u3084\u95a2\u4fc2\u6cd5\u4ee4\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u30b5\u30d6\u30b9\u30af\u30d3\u30b8\u30cd\u30b9\u306b\u5f37\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002IFRS\u3067\u91cd\u8981\u3068\u306a\u308b\u5951\u7d04\u66f8\u306e\u7ba1\u7406\u3084\u524d\u53d7\u91d1\u306e\u96c6\u8a08\u3001\u58f2\u4e0a\u8a08\u4e0a\u307e\u3067\u81ea\u52d5\u5316\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u5909\u5316\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u3001\u7a0e\u5236\u306e\u6539\u6b63\u306a\u3069\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u8996\u70b9\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u51e6\u7406\u3092\u884c\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u81ea\u52d5\u5316\u306b\u3088\u308b\u30df\u30b9\u3084\u624b\u623b\u308a\u3092\u9632\u3050\u306a\u3069\u3001\u696d\u52d9\u52b9\u7387\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002 2021\u5e74\u304b\u3089IFRS\u7b2c15\u53f7\u306b\u5bfe\u5fdc\u3057\u305f\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u53ce\u76ca\u306e\u5909\u66f4\u306b\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u306fBS\u306b\u3082\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002 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