\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba<\/span><\/p>\n PT Tokyo Consulting \u306e\u7d30\u91ce\u3067\u3059\u3002<\/span><\/p>\n <\/p>\n \u4ee5\u4e0b\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n <\/p>\n \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u30d7\u30ea\u30f3\u30bf\u30fc\u306e\u8cfc\u5165\u82e5\u3057\u304f\u306f\u30ea\u30fc\u30b9\u3092\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u8cfc\u5165\u306e\u5834\u5408\u306f\u8cc7\u7523\u6271\u3044\u3068\u306a\u308a\u8cfc\u5165\u91d1\u984d\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u53cd\u6620\u3001\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306f\u6708\u3005\u306e\u8cbb\u7528\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u53cd\u6620\u3067\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n <\/p>\n \u304a\u554f\u3044\u5408\u308f\u305b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u8cfc\u5165\u306b\u969b\u3059\u308b\u8cc7\u7523\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u8a08\u4e0a\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3054\u8a8d\u8b58\u306e\u901a\u308a\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u30ea\u30fc\u30b9\u306e\u53d6\u308a\u6271\u3044\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u307b\u3068\u3093\u3069\u306e\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u53cd\u6620\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n <\/p>\n \u305f\u3060\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306fPSAK\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u4ed6\u306b\u3001SAK-ETAP\uff08\u4e2d\u5c0f\u898f\u6a21\u4e8b\u696d\u7528\u4f1a\u8a08\u57fa\u6e96\uff09\u3082\u3054\u3056\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306eSAK-ETAP\u3092\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4eca\u56de\u306ePSAK\u306e\u6539\u6b63\u306b\u3088\u308b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n <\/p>\n \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ea\u30fc\u30b9\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u5f93\u6765\u306ePSAK\u7b2c30\u53f7\u306b\u4ee3\u308f\u3063\u3066\u30012020\u5e741\u67081\u65e5\u304b\u3089PSAK\u7b2c73\u53f7\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u65e7\u57fa\u6e96\u306ePSAK\u7b2c30\u53f7\u3067\u306f\u3001\u6240\u6709\u306e\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u306e\u5168\u3066\u304c\u5b9f\u8cea\u7684\u306b\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u304b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n <\/p>\n \u3010\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3011<\/span><\/p>\n \u6240\u6709\u306e\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u306e\u5168\u3066\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8b58\u5225\u3057\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u652f\u6255\u5229\u606f\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u69d8\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u51e6\u7406\u3092\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3068\u547c\u3073\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u3010\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3011<\/span><\/p>\n \u4e0a\u8a18\u4ee5\u5916\u306e\u3082\u306e\u304c\u5206\u985e\u3055\u308c\u3001\u501f\u624b\u306f\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u69d8\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3044\u51e6\u7406\u3092\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3068\u547c\u3073\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n PSAK\u7b2c73\u53f7\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3044\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u4f8b\u5916\u7684\u306b\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n 1.\u77ed\u671f\u30ea\u30fc\u30b9\uff65\uff65\uff65\u30ea\u30fc\u30b9\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u306e\u77ed\u671f\u7684\u306a\u3082\u306e<\/span><\/p>\n <\/p>\n 2.\u5c11\u984d\u30ea\u30fc\u30b9\uff65\uff65\uff65\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u300c\u5c11\u984d\u300d\u306b\u3064\u3044\u3066\u660e\u78ba\u306a\u57fa\u6e96\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u70ba\u3001\u81ea\u793e\u3067\u306e\u5b9a\u7fa9\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n PSAK\u7b2c30\u53f7\u304b\u3089\u7b2c73\u53f7\u3078\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u3068\u3057\u3066\u3001\u539f\u5247\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u308b\u51e6\u7406\u306e\u7169\u96d1\u5316\u3084\u3001ROA\u7b49\u306e\u7d4c\u55b6\u6307\u6a19\u306e\u60aa\u5316\u3001\u9280\u884c\u878d\u8cc7\u306e\u96e3\u5316\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u5f0a\u793e\u3067\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a2d\u7acb\u304b\u3089\u8a2d\u7acb\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u901a\u8cab\u3057\u3066\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u3054\u8cea\u554f\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/span><\/p>\n \u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n \u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092 \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067 \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n
\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
\n\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
\n