{"id":1732,"date":"2025-10-31T10:00:15","date_gmt":"2025-10-31T01:00:15","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1732"},"modified":"2025-10-28T15:06:07","modified_gmt":"2025-10-28T06:06:07","slug":"ebitda-made-easy","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/ebitda-made-easy","title":{"rendered":"EBITDA\u3068\u306f\uff1f\u521d\u5fc3\u8005\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u55b6\u696d\u5229\u76ca\u3068\u306e\u9055\u3044\u3068\u8a08\u7b97\u6cd5"},"content":{"rendered":"<p><strong>\u300cEBITDA\u3063\u3066\u3088\u304f\u805e\u304f\u3051\u3069\u3001\u3044\u3063\u305f\u3044\u4f55\u306e\u3053\u3068\uff1f\u300d\u300c\u55b6\u696d\u5229\u76ca\u3068\u3044\u3046\u8a00\u8449\u3068\u3069\u3046\u3061\u304c\u3046\u306e\u304b\uff1f\u300d<\/strong>\u306a\u3069\u3068\u601d\u3063\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p><strong><span class=\"f-marker-p\">EBITDA\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\u30c7\u30a3\u30fc\u30a8\u30fc\/\u30a4\u30fc\u30d3\u30c3\u30c8\u30c0\u30fc\uff09\u306f\u3001\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u306f\u304b\u308b\u305f\u3081\u306e\u3001\u3068\u3066\u3082\u5927\u5207\u306a\u6570\u5b57\u306e\u3072\u3068\u3064<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30cd\u30c3\u30c8\u3084\u672c\u3067\u8abf\u3079\u308b\u3068\u3001\u3080\u305a\u304b\u3057\u3044\u8a00\u8449\u3070\u304b\u308a\u3067\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3068\u601d\u3063\u3066\u3057\u307e\u3046\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306fEBITDA\u306f\u3001<strong>\u300c\u305d\u306e\u4f1a\u793e\u304c\u672c\u5f53\u306f\u3069\u308c\u304f\u3089\u3044\u3082\u3046\u304b\u3063\u3066\u3044\u308b\u304b\u300d\u3092\u77e5\u308b\u305f\u3081\u306e\u3001\u30b7\u30f3\u30d7\u30eb\u3067\u4fbf\u5229\u306a\u65b9\u6cd5<\/strong>\u306a\u3093\u3067\u3059\u3002<\/p>\n<p>EBITDA\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u304a\u91d1\u3092\u304b\u3051\u305f\u6a5f\u68b0\u3084\u5efa\u7269\u306e\u5024\u6bb5\uff08\uff1d\u6e1b\u4fa1\u511f\u5374\uff09\u3084\u3001\u501f\u91d1\u306e\u91d1\u5229\u3001\u7a0e\u91d1\u306a\u3069\u306e\u3044\u308d\u3044\u308d\u306a\u3088\u3051\u3044\u306a\u6570\u5b57\u3092\u306e\u305e\u3044\u3066\u3001<strong><span class=\"f-marker-p\">\u300c\u5b9f\u969b\u306b\u6b8b\u3063\u305f\u300e\u4f7f\u3048\u308b\u304a\u91d1\u300f\u306e\u5897\u3048\u5177\u5408<\/span><\/strong><strong><span class=\"f-marker-p\">\u300d\u3092\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u8a08\u3084\u6570\u5b57\u304c\u82e6\u624b\u306a\u4eba\u3067\u3082\u5927\u4e08\u592b\u306a\u3088\u3046\u306b\u3001<strong><span class=\"f-marker-p\">EBITDA\u306e\u610f\u5473\u3084\u3001\u307b\u304b\u306e\u5229\u76ca\u3068\u306e\u3061\u304c\u3044\u3001\u3069\u3046\u3084\u3063\u3066\u4f7f\u3046\u306e\u304b\u3001\u8a08\u7b97\u6cd5\u306a\u3069<\/span><\/strong>\u3092\u3084\u3055\u3057\u304f\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u8aad\u307f\u7d42\u308f\u308b\u3053\u308d\u306b\u306fEBITDA\u306b\u3064\u3044\u3066\u81ea\u4fe1\u3092\u3082\u3063\u3066\u8a71\u305b\u308b\u3088\u3046\u306b\u306a\u308b\u8a18\u4e8b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.EBITDA\u306f\u4f1a\u793e\u304c\u3069\u308c\u304f\u3089\u3044\u300c\u3082\u3046\u3051\u308b\u529b\u300d\u304c\u3042\u308b\u304b\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u6570\u5b57\u306e\u3053\u3068<\/h2>\n<p>\u4f1a\u793e\u304c\u3061\u3083\u3093\u3068\u3082\u3046\u304b\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6570\u5b57\u3092\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u3001\u6a5f\u68b0\u306e\u8cb7\u3044\u304b\u3048\u3084\u501f\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u3001\u4f1a\u793e\u3054\u3068\u306b\u6761\u4ef6\u304c\u3061\u304c\u3046\u3082\u306e\u3082\u591a\u304f\u3001\u300c\u672c\u5f53\u306e\u3082\u3046\u3051\u300d\u304c\u898b\u3048\u306b\u304f\u304f\u306a\u308b\u3053\u3068\u3082\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4f7f\u308f\u308c\u308b\u306e\u304c<strong>\u300cEBITDA\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\u30c7\u30a3\u30fc\u30a8\u30fc\/\u30a4\u30fc\u30d3\u30c3\u30c8\u30c0\u30fc\uff09\u300d<\/strong>\u3068\u3044\u3046\u6570\u5b57\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u305d\u3046\u3057\u305f\u652f\u6255\u5229\u606f\u3001\u7a0e\u91d1\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3044\u3063\u305f<strong><span class=\"f-marker-p\">\u30d0\u30e9\u30d0\u30e9\u306a\u8981\u7d20\u3092\u3044\u3063\u305f\u3093\u306e\u305e\u3044\u3066\u3001\u4f1a\u793e\u306e\u300c\u7d14\u7c8b\u306a\u3082\u3046\u3051\u308b\u529b\u300d(\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u8fd1\u3065\u3051\u305f\u5229\u76ca\u6307\u6a19)\u3060\u3051\u3092\u898b\u308b\u65b9\u6cd5<\/span><\/strong>\u306a\u306e\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IMG_6445-91cc80fc2abb.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>2.EBITDA\u3092\u4f7f\u3046\u3068\u3001\u3069\u3093\u306a\u3044\u3044\u3053\u3068\u304c\u3042\u308b\u306e\uff1f<\/h2>\n<p>EBITDA\u306f\u305f\u3060\u306e\u96e3\u3057\u3044\u8a00\u8449\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u306f\u3001\u3068\u3066\u3082\u4fbf\u5229\u3067\u5b9f\u7528\u7684\u306a\u8003\u3048\u65b9\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong><span class=\"f-marker-p\">EBITDA\u3092\u4f7f\u3046\u3053\u3068\u3067\u3069\u3093\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u3092\u30012\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u5206\u3051\u3066\u8aac\u660e<\/span><\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/7v0uNWwa43TsZJK9bpPGR26Cd-1754365802.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>2-1.\u4e16\u754c\u4e2d\u306e\u4f1a\u793e\u3068\u304f\u3089\u3079\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><strong><span class=\"f-marker-p\">EBITDA\u3092\u4f7f\u3046\u3068\u3001\u4e16\u754c\u4e2d\u306e\u4f1a\u793e\u3092\u30d5\u30a7\u30a2\u306b\u304f\u3089\u3079\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u56fd\u306b\u3088\u3063\u3066\u7a0e\u91d1\u306e\u30eb\u30fc\u30eb\u3084\u91d1\u5229\u306e\u3057\u304f\u307f\u304c\u3061\u304c\u3046\u306e\u3067\u3001\u305d\u308c\u3092\u305d\u306e\u307e\u307e\u5165\u308c\u305f\u6570\u5b57\u3067\u304f\u3089\u3079\u3066\u3057\u307e\u3046\u3068\u3001\u6b63\u3057\u3044\u5224\u65ad\u304c\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002EBITDA\u306f\u3001\u305d\u3046\u3044\u3063\u305f<strong>\u56fd\u3054\u3068\u306e\u3061\u304c\u3044\u3092\u53d6\u308a\u306e\u305e\u3044\u3066\u3001\u30b7\u30f3\u30d7\u30eb\u306b\u300c\u4f1a\u793e\u304c\u672c\u5f53\u306f\u3069\u308c\u304f\u3089\u3044\u3082\u3046\u3051\u3066\u3044\u308b\u304b\u300d\u3060\u3051\u3092\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u793e\u3068\u65e5\u672c\u306e\u4f1a\u793e\u3092\u304f\u3089\u3079\u305f\u3044\u3068\u3057\u307e\u3059\u3002\u3067\u3082\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u7a0e\u91d1\u304c\u65e5\u672c\u3088\u308a\u3082\u5b89\u304b\u3063\u305f\u308a\u3001\u501f\u91d1\u306e\u91d1\u5229\u304c\u3061\u304c\u3063\u305f\u308a\u3057\u307e\u3059\u3088\u306d\u3002EBITDA\u3092\u4f7f\u3048\u3070\u3001\u305d\u3046\u3044\u3063\u305f\u7a0e\u91d1\u3084\u91d1\u5229\u306e\u5f71\u97ff\u3092\u306e\u305e\u3044\u305f\u300c\u672c\u5f53\u306e\u3082\u3046\u3051\u300d\u306e\u3061\u304c\u3044\u3092\u898b\u3089\u308c\u308b\u306e\u3067\u3001\u516c\u5e73\u306a\u6bd4\u8f03\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3060\u304b\u3089EBITDA\u306f\u3001\u56fd\u304c\u3061\u304c\u3063\u3066\u3082\u300c\u3069\u306e\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u304c\u5f37\u3044\u306e\u304b\u300d\u3092\u3061\u3083\u3093\u3068\u304f\u3089\u3079\u308b\u305f\u3081\u306b\u3001\u3068\u3066\u3082\u5f79\u7acb\u3064\u6570\u5b57\u306a\u3093\u3067\u3059\u3002<\/p>\n<h3>2-2.\u5de5\u5834\u3084\u6a5f\u68b0\u306b\u3069\u308c\u3060\u3051\u304a\u91d1\u3092\u304b\u3051\u305f\u304b\u306b\u5de6\u53f3\u3055\u308c\u305a\u306b\u6bd4\u3079\u3089\u308c\u308b<\/h3>\n<p><strong><span class=\"f-marker-p\">EBITDA\u3092\u4f7f\u3046\u3068\u3001\u5de5\u5834\u3084\u6a5f\u68b0\u306b\u3044\u304f\u3089\u4f7f\u3063\u305f\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u304f\u3089\u3079\u3089\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<strong>EBITDA\u3067\u306f\u300c\u6e1b\u4fa1\u511f\u5374\uff08\u3052\u3093\u304b\u3057\u3087\u3046\u304d\u3083\u304f\uff09\u300d\u3068\u3044\u3046\u3001\u6a5f\u68b0\u3084\u5efa\u7269\u306e\u300c\u6642\u9593\u306b\u3088\u308b\u4fa1\u5024\u306e\u6e1b\u308a\u300d\u3092\u306e\u305e\u3044\u3066\u8a08\u7b97\u3059\u308b\u304b\u3089<\/strong>\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u8a2d\u5099\u306e\u53e4\u3055\u3084\u65b0\u3057\u3055\u306b\u5de6\u53f3\u3055\u308c\u306a\u3044\u3001\u4e2d\u8eab\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f1a\u793e\u306f\u6700\u65b0\u306e\u6a5f\u68b0\u3092\u305f\u304f\u3055\u3093\u8cb7\u3063\u3066\u3044\u3066\u3001\u305d\u306e\u5206\u6bce\u5e74\u305f\u304f\u3055\u3093\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u5225\u306e\u4f1a\u793e\u306f\u53e4\u3044\u5de5\u5834\u3092\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u3042\u307e\u308a\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e2\u793e\u3092\u304f\u3089\u3079\u308b\u3068\u304d\u3001EBITDA\u3092\u4f7f\u3048\u3070\u300c\u6a5f\u68b0\u306e\u65b0\u3057\u3055\u306b\u95a2\u4fc2\u306a\u304f\u3001\u3069\u3063\u3061\u304c\u3057\u3063\u304b\u308a\u3082\u3046\u3051\u3066\u3044\u308b\u304b\u300d\u3092\u6b63\u3057\u304f\u898b\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>EBITDA\u306f\u3001\u4f1a\u793e\u304c\u3069\u3093\u306a\u5de5\u5834\u3084\u8a2d\u5099\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u300c\u307b\u3093\u3068\u3046\u306e\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u898b\u305f\u3044\u3068\u304d\u306b\u3074\u3063\u305f\u308a\u306e\u6307\u6a19\u3067\u3059\u3002<\/p>\n<h2>3.EBITDA\u3092\u4f7f\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9\u306f\uff1f<\/h2>\n<p>EBITDA\u306f\u3068\u3066\u3082\u4fbf\u5229\u306a\u6570\u5b57\u3067\u3059\u304c\u3001\u3044\u3044\u3053\u3068\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f7f\u3046\u3068\u304d\u306b\u306f\u300c\u3053\u3053\u306b\u6c17\u3092\u3064\u3051\u3066\uff01\u300d\u3068\u3044\u3046\u30dd\u30a4\u30f3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong><span class=\"f-marker-p\">EBITDA\u3092\u898b\u308b\u3068\u304d\u306b\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u30442\u3064\u306e\u3053\u3068<\/span><\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IMG_6443-2f10a2e8c9a0.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>3-1.\u304a\u91d1\u306e\u51fa\u5165\u308a\uff08\u8a2d\u5099\u6295\u8cc7\u3084\u501f\u91d1\u8fd4\u6e08\uff09\u306f\u898b\u3048\u306b\u304f\u3044<\/h3>\n<p>EBITDA\u3060\u3051\u3067\u306f\u3001\u4f1a\u793e\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a\u306e\u3059\u3079\u3066\u3092\u898b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<strong><span class=\"f-marker-p\">EBITDA\u306f\u300c\u4f1a\u793e\u306b\u3069\u308c\u304f\u3089\u3044\u3082\u3046\u3051\u308b\u529b\u304c\u3042\u308b\u304b\u300d\u3092\u898b\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u8a2d\u5099\u306e\u8cb7\u3044\u66ff\u3048\u3084\u3001\u501f\u91d1\u3092\u8fd4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u8a08\u7b97\u306b\u5165\u3063\u3066\u3044\u306a\u3044\u304b\u3089<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f1a\u793e\u304c100\u4e07\u5186\u306e\u65b0\u3057\u3044\u6a5f\u68b0\u3092\u8cb7\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u304a\u91d1\u306e\u52d5\u304d\u306fEBITDA\u306b\u5165\u3063\u3066\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6bce\u6708\u306e\u501f\u91d1\u306e\u8fd4\u6e08\u3082\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u300c\u304a\u91d1\u304c\u8db3\u308a\u306a\u304f\u3066\u56f0\u3063\u3066\u3044\u308b\u300d\u304b\u3069\u3046\u304b\u307e\u3067\u306f\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<strong>EBITDA\u306f\u300c\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u898b\u308b\u306b\u306f\u3068\u3066\u3082\u3044\u3044\u306e\u3067\u3059\u304c\u3001\u300c\u4f1a\u793e\u306e\u304a\u91d1\u306e\u6d41\u308c\u300d\u3092\u77e5\u308b\u306b\u306f\u3001\u307b\u304b\u306e\u6570\u5b57\u3082\u3044\u3063\u3057\u3087\u306b\u898b\u308b\u3053\u3068\u304c\u5927\u5207<\/strong>\u3067\u3059\u3002<\/p>\n<h3>3-2.\u56fd\u3084\u4f1a\u793e\u306b\u3088\u3063\u3066\u8a08\u7b97\u306e\u3084\u308a\u65b9\u304c\u30d0\u30e9\u30d0\u30e9\u306a\u3053\u3068\u3082\u3042\u308b<\/h3>\n<p>EBITDA\u306f\u3001\u3059\u3079\u3066\u306e\u4f1a\u793e\u304c\u540c\u3058\u3084\u308a\u65b9\u3067\u8a08\u7b97\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<strong><span class=\"f-marker-p\">EBITDA\u306f\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\uff09\u304c\u3057\u3063\u304b\u308a\u6c7a\u307e\u3063\u3066\u3044\u308b\u6570\u5b57\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u4f1a\u793e\u3084\u56fd\u306b\u3088\u3063\u3066\u300c\u4f55\u3092\u8db3\u3059\u306e\u304b\u30fb\u5f15\u304f\u306e\u304b\u300d\u304c\u5c11\u3057\u305a\u3064\u3061\u304c\u3046\u3053\u3068\u304c\u3042\u308b\u304b\u3089<\/span><\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong><span class=\"f-marker-p\">\u4f1a\u793e\u3084\u5206\u6790\u76ee\u7684\u306b\u3088\u3063\u3066\u8907\u6570\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u5b58\u5728<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u65e5\u672c\u306e\u4f1a\u793e\u3067\u306f\u300c\u7279\u5225\u306a\u5229\u76ca\u3084\u640d\u5931\u300d\u3092\u5165\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u793e\u3067\u306f\u305d\u308c\u3092\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3059\u308b\u3068\u3001\u540c\u3058\u3088\u3046\u306b\u898b\u3048\u3066\u3082\u3001\u5b9f\u306f\u4e2d\u8eab\u304c\u3061\u304c\u3046EBITDA\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>EBITDA\u3092\u304f\u3089\u3079\u308b\u3068\u304d\u306f\u300c\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3055\u308c\u305f\u306e\u304b\u300d\u3082\u3061\u3083\u3093\u3068\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u5927\u5207<\/strong>\u3067\u3059\u3002<\/p>\n<h2>4.EBITDA\u306f\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\u306e\uff1f<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3067\u3001EBITDA\u304c\u300c\u4f1a\u793e\u306e\u672c\u5f53\u306e\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u77e5\u308b\u305f\u3081\u306e\u6570\u5b57\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u306d\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u300cEBITDA\u306f\u5b9f\u969b\u306b\u3069\u3046\u3084\u3063\u3066\u51fa\u305b\u3070\u3044\u3044\u306e\uff1f\u300d<\/strong>\u3068\u7591\u554f\u306b\u601d\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3001EBITDA\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u4e00\u756a\u304b\u3093\u305f\u3093\u306a\u306e\u306f\u300c\u55b6\u696d\u5229\u76ca\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3044\u3046\u6570\u5b57\u3092\u8db3\u3059\u300d\u3060\u3051\u306e\u65b9\u6cd5<\/span><\/strong>\u3067\u3059\u3002\u3053\u308c\u306f\u521d\u5fc3\u8005\u3067\u3082\u3059\u3050\u306b\u4f7f\u3048\u308b\u3001\u3068\u3066\u3082\u57fa\u672c\u7684\u306a\u3084\u308a\u65b9\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IMG_6444-5f7bb12d6870.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4f1a\u793e\u306e\u76ee\u7684\u3084\u4f7f\u3044\u305f\u3044\u5834\u9762\u306b\u3088\u3063\u3066\u306f\u3001\u3082\u3046\u5c11\u3057\u7d30\u304b\u3044\u6570\u5b57\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5229\u606f\u3084\u7279\u5225\u306a\u53ce\u5165\u30fb\u652f\u51fa\u306a\u3069\u3092\u5165\u308c\u3066\u8abf\u6574\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001<strong><span class=\"f-marker-p\">\u307e\u305a\u30b7\u30f3\u30d7\u30eb\u306aEBITDA\u306e\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u3001\u5c11\u3057\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7\u3057\u305f\u5fdc\u7528\u306e\u65b9\u6cd5\u307e\u3067\u3001\u6bb5\u968e\u7684\u306b\u7d39\u4ecb<\/span><\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u3069\u306e\u5229\u76ca\u3092\u4f7f\u3048\u3070\u3044\u3044\u306e\uff1f\u300d\u300c\u306a\u306b\u3092\u8db3\u3057\u305f\u308a\u5f15\u3044\u305f\u308a\u3059\u308b\u306e\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u3082\u3001\u3053\u3053\u3067\u3057\u3063\u304b\u308a\u89e3\u6c7a\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>4-1.\u4e00\u756a\u30b7\u30f3\u30d7\u30eb\u306a\u3084\u308a\u65b9\u306f\u300c\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d<\/h3>\n<p><strong><span class=\"f-marker-p\">EBITDA\u3092\u51fa\u3059\u3001\u4e00\u756a\u308f\u304b\u308a\u3084\u3059\u3044\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u306b\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u3052\u3093\u304b\u3057\u3087\u3046\u304d\u3083\u304f\u3072\uff09\u300d\u3092\u8db3\u3059\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u55b6\u696d\u5229\u76ca\u306f\u3001\u4f1a\u793e\u304c\u672c\u696d\u3067\u3069\u308c\u304f\u3089\u3044\u3082\u3046\u3051\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u6570\u5b57\u3067\u3001\u305d\u3053\u306b\u6a5f\u68b0\u3084\u5efa\u7269\u306a\u3069\u306e\u300c\u4fa1\u5024\u306e\u76ee\u6e1b\u308a\u5206\u300d\u3067\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb(\u30ad\u30e3\u30c3\u30b7\u30e5\u3067\u306a\u3044\u8cbb\u7528)\u3092\u52a0\u3048\u623b\u3059\u3068\u3001\u300c\u304a\u91d1\u3068\u3057\u3066\u306e\u3082\u3046\u3051\u300d(\u30ad\u30e3\u30c3\u30b7\u30e5\u30d9\u30fc\u30b9\u306e\u5229\u76ca)\u306b\u8fd1\u3044\u3082\u306e\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u306f\u306e\u308c\u3093\u306a\u3069\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u511f\u5374\u8cbb\u3082\u542b\u3081\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4f8b\u3048\u3070\u3001\u55b6\u696d\u5229\u76ca\u304c500\u4e07\u5186\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c200\u4e07\u5186\u306a\u3089\u3001<\/p>\n<p class=\"attention-p\">EBITDA \uff1d 500\u4e07\u5186 \uff0b 200\u4e07\u5186 \uff1d <strong>700\u4e07\u5186<\/strong><\/p>\n<\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u3001<strong>\u305d\u306e\u4f1a\u793e\u306e\u300c\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u8868\u3059EBITDA<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3053\u306e<strong><span class=\"f-marker-p\">\u300c\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d<\/span><\/strong>\u3067\u899a\u3048\u3066\u304a\u304f\u3068\u3001\u5b9f\u52d9\u3067\u3082\u4f7f\u3044\u3084\u3059\u3044\u3067\u3059\u3088\u3002<\/p>\n<h3>4-2.\u4ed6\u306b\u3082\u3044\u308d\u3044\u308d\u306a\u8a08\u7b97\u306e\u3084\u308a\u65b9\u304c\u3042\u308b<\/h3>\n<p>EBITDA\u306b\u306f\u3001\u5c11\u3057\u7d30\u304b\u3044\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u8a08\u7b97\u5f0f\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001\u55b6\u696d\u5229\u76ca\u3088\u308a\u3082\u3082\u3063\u3068\u4e0b\u306e\u5229\u76ca\u304b\u3089\u8a08\u7b97\u3057\u305f\u3044\u3068\u304d\u3084\u3001\u7279\u5225\u306a\u53ce\u76ca\u3084\u652f\u51fa\u3082\u542b\u3081\u305f\u3044\u3068\u304d\u304c\u3042\u308b\u304b\u3089<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u30fbEBITDA \uff1d \u7d4c\u5e38\u5229\u76ca \uff0b\uff08\u652f\u6255\u5229\u606f \u2212 \u53d7\u53d6\u5229\u606f\uff09\uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30fbEBITDA \uff1d \u7a0e\u5f15\u524d\u5229\u76ca \uff0b \u7279\u5225\u640d\u76ca \uff0b\uff08\u652f\u6255\u5229\u606f \u2212 \u53d7\u53d6\u5229\u606f\uff09\uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30fbEBITDA \uff1d \u5f53\u671f\u7d14\u5229\u76ca \uff0b \u6cd5\u4eba\u7a0e\u7b49 \uff0b \u7279\u5225\u640d\u76ca \uff0b\uff08\u652f\u6255\u5229\u606f \u2212 \u53d7\u53d6\u5229\u606f\uff09\uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u51fa\u767a\u70b9\u3068\u306a\u308b\u5229\u76ca\u306e\u7a2e\u985e\u304c\u9055\u3046\u3068\u3001\u8a08\u7b97\u306b\u5165\u308c\u308b\u3082\u306e\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u4f7f\u3044\u65b9\u306f\u5c11\u3057\u3061\u304c\u3044\u307e\u3059\u304c\u3001\u3069\u306e\u3084\u308a\u65b9\u3067\u3082\u300c\u672c\u5f53\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u898b\u305f\u3044\u300d\u3068\u3044\u3046\u76ee\u7684\u306f\u540c\u3058\u3067\u3059\u3002<\/p>\n<h2>5.EBITDA\u306e\u5e73\u5747\u306f\u3069\u308c\u304f\u3089\u3044\uff1f<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3067\u3001<strong>\u300c\u3053\u306eEBITDA\u3063\u3066\u3001\u3069\u308c\u304f\u3089\u3044\u306a\u3089\u300e\u826f\u3044\u300f\u3068\u8a00\u3048\u308b\u306e\u304b\uff1f\u300d<\/strong>\u3068\u6c17\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3001<strong>EBITDA\u305d\u306e\u3082\u306e\u306e\u300c\u5e73\u5747\u306e\u91d1\u984d\u300d\u306f\u3001\u4f1a\u793e\u306e\u5927\u304d\u3055\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u5168\u304f\u9055\u3046\u306e\u3067\u3001\u91d1\u984d\u306e\u5e73\u5747\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305d\u306e<strong><span class=\"f-marker-p\">\u4ee3\u308f\u308a\u306b\u4f7f\u308f\u308c\u308b\u306e\u304c\u3001<span style=\"color: #b8312f;\">EV\/EBITDA\uff08\u30a4\u30fc\u30d6\u30a4\u30fb\u30a4\u30fc\u30d3\u30c3\u30c8\u30c0\u30fc\uff09\u500d\u7387<\/span>\u3068\u3044\u3046\u6570\u5b57\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #b8312f;\">EV\/EBITDA\u500d\u7387<\/span><\/strong>\u3068\u306f\u3001\u304b\u3093\u305f\u3093\u306b\u8a00\u3046\u3068\u3001<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u4f1a\u793e\u306e\u5168\u4f53\u306e\u4fa1\u5024\uff08\uff1dEV\uff09\u3092\u3001EBITDA\u3067\u5272\u3063\u305f\u3082\u306e<\/strong><\/p>\n<\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IMG_6446-4b91771efdf6.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f1a\u793e\u306e\u5168\u4f53\u306e\u4fa1\u5024\uff08\u501f\u91d1\u3082\u5168\u3066\u542b\u3081\u305f\u5024\u6bb5\uff09\u304c100\u5104\u5186\u3067\u3001EBITDA\u304c10\u5104\u5186\u3060\u3063\u305f\u3089\u3001<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">EV\/EBITDA\u500d\u7387 \uff1d 100 \u00f7 10 \uff1d <strong>10\u500d<\/strong><\/p>\n<\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u3053\u306e\u500d\u7387\u304c\u3060\u3044\u305f\u3044\u4f55\u500d\u304f\u3089\u3044\u306a\u3089\u300c\u3075\u3064\u3046\u300d\u3068\u306a\u308b\u306e\u304b\u3068\u3044\u3046\u3001\u4e00\u822c\u7684\u306a\u76ee\u5b89\u306f<span style=\"color: #b8312f;\">\u300c8\u500d\u301c10\u500d\u300d<\/span>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305f\u3060\u3057\u3053\u308c\u306f\u3001<strong>\u4e0a\u5834\u3057\u3066\u3044\u308b\u5927\u4f1a\u793e\uff08\u682a\u5f0f\u5e02\u5834\u306b\u51fa\u3066\u3044\u308b\u4f1a\u793e\uff09\u3084\u3001\u7279\u306b\u88fd\u9020\u696d\u3084\u5b89\u5b9a\u3057\u305f\u696d\u754c\u306a\u3069\u306e\u5834\u5408\u3067\u306e\u8a71<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u3082\u3053\u306e\u500d\u7387\u306f\u7570\u306a\u308a\u3001IT\u3084\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u30a2\u30d7\u30ea\u3001\u30bd\u30d5\u30c8\u3001\u30a8\u30f3\u30bf\u30e1\u306a\u3069\uff09\u306f\u3001EV\/EBITDA\u500d\u7387\u304c10\u500d\u4ee5\u4e0a\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001\u5de5\u5834\u306e\u8a2d\u5099\u304c\u305f\u304f\u3055\u3093\u5fc5\u8981\u306a\u696d\u7a2e\u3067\u306f\u3001\u76ee\u5b89\u3088\u308a\u5c11\u3057\u4f4e\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong><span class=\"f-marker-p\">EV\/EBITDA\u500d\u7387\u3092\u6bd4\u8f03\u3057\u305f\u3044\u3068\u304d\u306b\u306f\u3001\u540c\u3058\u696d\u754c\u306e\u4f1a\u793e\u540c\u58eb\u3067\u6bd4\u3079\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><span class=\"f-marker-p\">\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u3067\u306f\u3001\u3053\u306e\u300c8\u500d\u301c10\u500d\u300d\u306e\u76ee\u5b89\u306f\u305d\u306e\u307e\u307e\u4f7f\u3048\u306a\u3044\u3053\u3068\u3082\u591a\u3044<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u4f1a\u793e\u306e\u898f\u6a21\u304c\u5c0f\u3055\u3044\u3001\u501f\u91d1\u304c\u591a\u3044\u3001\u6210\u9577\u304c\u307e\u3060\u3053\u308c\u304b\u3089\u3068\u3044\u3046\u4f1a\u793e\u3067\u306f\u3001\u500d\u7387\u304c\u3082\u3063\u3068\u4f4e\u304f\u306a\u308b\u306e\u304c\u3075\u3064\u3046\u3067\u3059\u3002<span style=\"color: #b8312f;\">\u300c3\u500d\u301c5\u500d\u300d<\/span>\u304f\u3089\u3044\u306b\u898b\u3089\u308c\u308b\u3053\u3068\u3082\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u3068\u3081\u308b\u3068\u3001<strong>EBITDA\u306e\u91d1\u984d\u305d\u306e\u3082\u306e\u306b\u300c\u5e73\u5747\u5024\u300d\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001EV\/EBITDA\u500d\u7387\u3067\u3075\u3064\u3046\u306e\u5024\u3092\u8a08\u308b\u306e\u304c\u4e00\u822c\u7684\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76ee\u5b89\u3068\u3057\u3066\u306f<strong>\u300c8\u301c10\u500d\u300d<\/strong>\u304c\u3075\u3064\u3046\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001<strong>\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u5927\u304d\u3055\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u9055\u3044\u307e\u3059<\/strong>\u3002\u7279\u306b\u3001<strong>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u3082\u3063\u3068\u4f4e\u3044\u500d\u7387\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059<\/strong>\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u540c\u3058\u3088\u3046\u306a\u696d\u754c\u30fb\u898f\u6a21\u306e\u4f1a\u793e\u540c\u58eb\u3067\u6bd4\u3079\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h2>6.\u300cEBIT\u300d\u3068\u300cEBITDA\u300d\u306f\u3069\u3061\u3089\u3082\u4f1a\u793e\u306e\u3082\u3046\u3051\u3092\u898b\u308b\u304c\u3001EBITDA\u306e\u65b9\u304c\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u3066\u3044\u308b<\/h2>\n<p>EBITDA\u306b\u3064\u3044\u3066\u5b66\u3093\u3067\u3044\u308b\u3068\u3001<strong><span style=\"color: #b8312f;\">\u300cEBIT\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\uff09\u300d<\/span><\/strong>\u3068\u3044\u3046\u8a00\u8449\u3082\u51fa\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u4f3c\u305f\u3088\u3046\u306a\u540d\u524d\u3060\u3051\u3069\u3001\u3069\u3046\u3061\u304c\u3046\u306e\uff1f\u300d\u3068\u601d\u3063\u305f\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u306f\u3001<strong><span class=\"f-marker-p\">EBIT\u3082EBITDA\u3082\u3001\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u8868\u3059\u6570\u5b57<\/span><\/strong>\u3067\u3059\u3002\u3067\u3082\u3001\u898b\u3066\u3044\u308b\u5185\u5bb9\u306b\u5c11\u3057\u3060\u3051\u3061\u304c\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">EBIT\u3068EBITDA\u306f\u3069\u3061\u3089\u3082\u300c\u4f1a\u793e\u304c\u3069\u308c\u304f\u3089\u3044\u3082\u3046\u3051\u3066\u3044\u308b\u304b\u300d\u3092\u8868\u3059\u6570\u5b57\u3067\u3059\u304c\u3001EBITDA\u306e\u307b\u3046\u304c\u300c\u3082\u3063\u3068\u30ea\u30a2\u30eb\u306a\u304a\u91d1\u306e\u52d5\u304d\u300d\u306b\u8fd1\u3044\u6570\u5b57\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<strong><span class=\"f-marker-p\">EBITDA\u306b\u306f<span style=\"color: #41a85f;\">\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u6a5f\u68b0\u3084\u5efa\u7269\u306e\u4fa1\u5024\u304c\u5e74\u3005\u3078\u3063\u3066\u3044\u304f\u5206\uff09\u300d<\/span>\u3082\u8db3\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u4e00\u65b9\u3001EBIT\u3067\u306f\u3053\u306e\u90e8\u5206\u3092\u5165\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: medium; color: #2d344b;\">(\uff0aEBIT\u306f\u3001\u4f01\u696d\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca\u304b\u3089\u3001\u652f\u6255\u5229\u606f\u3068\u7a0e\u91d1\u3092\u8db3\u3057\u623b\u3057\u305f\u5229\u76ca\u304c\u5b9a\u7fa9\u3067\u3059\u3002)<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IMG_6447-d35673358404.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u306a\u305f\u304c\u30b2\u30fc\u30e0\u6a5f\u309210\u4e07\u5186\u3067\u8cb7\u3063\u3066\u30015\u5e74\u9593\u4f7f\u3046\u3068\u3057\u307e\u3059\u30021\u5e74\u30672\u4e07\u5186\u305a\u3064\u4fa1\u5024\u304c\u6e1b\u3063\u3066\u3044\u304f\u3068\u8003\u3048\u308b\u3068\u3001\u3053\u306e2\u4e07\u5186\u304c<strong><span style=\"color: #41a85f;\">\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>EBITDA\u306f\u305d\u308c\u3092\u8db3\u3057\u3066\u3001\u300c\u304a\u91d1\u306e\u52d5\u304d\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u3060\u3051\u3082\u3046\u3051\u3066\u3044\u308b\u3088\u300d\u3068\u6559\u3048\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<strong><span class=\"f-marker-p\">EBIT\u306f\u300c\u5229\u76ca\u306e\u8a08\u7b97\u300d\u306b\u8fd1\u304f\u3001EBITDA\u306f\u300c\u4f1a\u793e\u306e\u304a\u91d1\u3092\u751f\u307f\u51fa\u3059\u529b\u300d\u306b\u8fd1\u3044<\/span><\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u3082\u5927\u4e8b\u3067\u3059\u304c\u3001<strong><span class=\"f-marker-p\">EBITDA\u306e\u307b\u3046\u304c\u3088\u308a\u5b9f\u611f\u306b\u8fd1\u3044\u6570\u5b57\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/span><\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>7.EBITDA\u3092\u826f\u304f\u3059\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\uff1f<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3067\u3001EBITDA\u304c\u300c\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u8868\u3059\u5927\u5207\u306a\u6570\u5b57\u3060\u3068\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3067\u306f\u3001<strong>EBITDA\u3092\u3082\u3063\u3068\u826f\u304f\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<p>\u5b9f\u306f\u3001<strong><span class=\"f-marker-p\">EBITDA\u3092\u4e0a\u3052\u308b\u306b\u306f\u3001\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u308a\u4e0a\u3052\u3092\u5897\u3084\u3057\u305f\u308a\u3001\u30e0\u30c0\u306a\u30b3\u30b9\u30c8\u3092\u6e1b\u3089\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u4f1a\u793e\u304c\u3069\u3093\u306a\u5de5\u592b\u3092\u3059\u308c\u3070EBITDA\u3092\u9ad8\u304f\u3067\u304d\u308b\u306e\u304b\u30013\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u308f\u3051\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>7-1.\u58f2\u308a\u4e0a\u3052\u3084\u3082\u3046\u3051\u3092\u5897\u3084\u3059<\/h3>\n<p><strong><span class=\"f-marker-p\">EBITDA\u3092\u826f\u304f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u306f\u300c\u58f2\u308a\u4e0a\u3052\u300d\u3084\u300c\u3082\u3046\u3051\u300d\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u4e00\u756a\u5927\u5207\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u4f1a\u793e\u304c\u305f\u304f\u3055\u3093\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u58f2\u3063\u3066\u304a\u91d1\u3092\u304b\u305b\u3052\u3070\u3001\u5229\u76ca\u3082\u5927\u304d\u304f\u306a\u308a\u3001\u305d\u308c\u304cEBITDA\u306b\u305d\u306e\u307e\u307e\u53cd\u6620\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u304a\u306b\u304e\u308a\u5c4b\u3055\u3093\u304c1\u65e5100\u500b\u3057\u304b\u58f2\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u304c\u3001SNS\u3067\u4eba\u6c17\u306b\u306a\u3063\u30661\u65e5200\u500b\u58f2\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u58f2\u308a\u4e0a\u3052\u304c\u3075\u3048\u308c\u3070\u3001\u5f53\u7136\u3001\u3082\u3046\u3051\u3082\u5927\u304d\u304f\u306a\u3063\u3066\u3001EBITDA\u306e\u6570\u5b57\u3082\u3088\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u304f\u3055\u3093\u58f2\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u4f1a\u793e\u306e\u300c\u3082\u3046\u3051\u308b\u529b\u300d\u3082\u30a2\u30c3\u30d7\u3057\u3001EBITDA\u3082\u826f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>7-2.\u539f\u4fa1\u3084\u30e0\u30c0\u306a\u30b3\u30b9\u30c8\u3092\u6e1b\u3089\u3059<\/h3>\n<p><strong><span class=\"f-marker-p\">EBITDA\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u308b\u3060\u3051\u3067\u306a\u304f\u300c\u30b3\u30b9\u30c8\uff08\u304b\u304b\u308b\u304a\u91d1\uff09\u300d\u3092\u6e1b\u3089\u3059\u3053\u3068\u3082\u5927\u4e8b\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u30b3\u30b9\u30c8\u304c\u6e1b\u308c\u3070\u3001\u305d\u308c\u3060\u3051\u4f1a\u793e\u306b\u306e\u3053\u308b\u304a\u91d1\uff1d\u5229\u76ca\u304c\u3075\u3048\u3066\u3001EBITDA\u3082\u5927\u304d\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3055\u304d\u307b\u3069\u306e\u304a\u306b\u304e\u308a\u5c4b\u3055\u3093\u304c\u3001\u4eca\u307e\u3067\u9ad8\u3044\u6d77\u82d4\u3092\u4f7f\u3063\u3066\u3044\u305f\u306e\u3092\u3001\u5473\u306f\u5909\u308f\u3089\u305a\u5b89\u3044\u6d77\u82d4\u306b\u5909\u3048\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u308c\u3067\u540c\u3058\u5024\u6bb5\u3067\u58f2\u308c\u308c\u3070\u3001\u30b3\u30b9\u30c8\u304c\u4e0b\u304c\u3063\u3066\u3001\u3082\u3046\u3051\u304c\u5897\u3048\u307e\u3059\u3088\u306d\u3002\u3053\u3046\u3044\u3046\u5de5\u592b\u3082EBITDA\u3092\u4e0a\u3052\u308b\u30dd\u30a4\u30f3\u30c8\u306a\u3093\u3067\u3059\u3002<\/p>\n<p>\u30e0\u30c0\u3092\u306a\u304f\u3057\u3066\u3001\u306a\u308b\u3079\u304f\u5c11\u306a\u3044\u304a\u91d1\u3067\u3057\u3063\u304b\u308a\u58f2\u308b\u306e\u304c\u3001EBITDA\u6539\u5584\u306e\u30b3\u30c4\u3067\u3059\u3002<\/p>\n<h2>8.EBITDA\u3092\u542b\u3080\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u696d\u52d9\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u306a\u65b9\u306f\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u3078\u3054\u76f8\u8ac7\u3092<\/h2>\n<p><strong>\u4f01\u696d\u306e\u4fa1\u5024\u3092\u6b63\u3057\u304f\u77e5\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u5224\u65ad\u3084\u6295\u8cc7\u3001M&amp;A\uff08\u4f1a\u793e\u306e\u5408\u4f75\u3084\u8cb7\u53ce\uff09\u306a\u3069\u3067\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u300cEBITDA\u306b\u3064\u3044\u3066\u308f\u304b\u3063\u305f\u3051\u308c\u3069\u3001\u5b9f\u969b\u306b\u3046\u3061\u306e\u4f1a\u793e\u306e\u4fa1\u5024\u3092\u3069\u3046\u51fa\u305b\u3070\u3044\u3044\u306e\uff1f\u300d\u300c\u5c02\u9580\u5bb6\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u307b\u3057\u3044\u300d<\/strong>\u306a\u3069\u3068\u304a\u8003\u3048\u306e\u65b9\u306f\u3001<strong><span class=\"f-marker-y\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff08\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff09\u306b\u5f37\u3044\u5c02\u9580\u5bb6<\/span><\/strong>\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/span><\/span><\/strong>\u3067\u306f\u3001EBITDA\u3092\u542b\u3080\u8ca1\u52d9\u6307\u6a19\u3092\u4f7f\u3063\u3066\u3001<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u25cf \u4f1a\u793e\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b<\/p>\n<p class=\"attention-p\">\u25cf M&amp;A\u3084\u682a\u5f0f\u8a55\u4fa1\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3059\u308b<\/p>\n<p class=\"attention-p\">\u25cf \u7d4c\u55b6\u6539\u5584\u3084\u4e8b\u696d\u518d\u751f\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3046<\/p>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u4e0a\u5834\u4f01\u696d\u307e\u3067\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #b8312f;\"><span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/span><\/span><\/strong>\u3067\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304b\u3089\u975e\u4e0a\u5834\u4f01\u696d\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306b\u81f3\u308b\u307e\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u696d\u7a2e\u30fb\u898f\u6a21\u306e\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u696d\u52d9\u3092\u306f\u3058\u3081\u3068\u3057\u305fPPA\u3001PMI\u3001\u7d44\u7e54\u518d\u7de8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u4e8b\u696d\u518d\u751f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u8cb7\u53ce\u76e3\u67fb(\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9)\u306a\u3069\u306e\u30c8\u30fc\u30bf\u30eb\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u6b63\u3057\u3044\u6570\u5b57\u3067\u3001\u6b63\u3057\u304f\u5224\u65ad\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u308b\u7d4c\u55b6\u8005\u306e\u7686\u3055\u307e\u306f\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>9.\u307e\u3068\u3081<\/h2>\n<p><strong><span class=\"f-marker-p\">EBITDA\u306f\u3001\u300c\u7a0e\u91d1\u300d\u300c\u501f\u91d1\u306e\u5229\u5b50\u300d\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u306a\u3069\u306e\u8981\u7d20\u3092\u53d6\u308a\u306e\u305e\u304d\u3001\u4f1a\u793e\u306e\u300c\u672c\u5f53\u306e\u3082\u3046\u3051\u308b\u529b\u300d\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u6570\u5b57<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<strong>\u540c\u3058\u696d\u7a2e\u306e\u4f01\u696d\u540c\u58eb\u3092\u6bd4\u3079\u305f\u308a\u3001\u4fa1\u5024\u3092\u8a55\u4fa1\u3057\u305f\u308a\u3059\u308b\u3068\u304d\u306b\u3068\u3066\u3082\u5f79\u7acb\u3064\u6307\u6a19<\/strong>\u3067\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u3082\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u8a08\u7b97\u65b9\u6cd5\u304c\u4f1a\u793e\u306b\u3088\u3063\u3066\u5c11\u3057\u305a\u3064\u3061\u304c\u3063\u3066\u3044\u305f\u308a\u3001\u6b63\u78ba\u306a\u304a\u91d1\u306e\u51fa\u5165\u308a\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u304c\u898b\u3048\u306b\u304f\u304b\u3063\u305f\u308a\u3059\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<p>EBITDA\u3092\u6b63\u3057\u304f\u4f7f\u3044\u3053\u306a\u3059\u305f\u3081\u306b\u306f\u3001\u6570\u5b57\u306e\u610f\u5473\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3001\u76ee\u7684\u306b\u5fdc\u3058\u3066\u4ed6\u306e\u6307\u6a19\u3082\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u901a\u3058\u3066\u3001\u300cEBITDA\u306f\u610f\u5916\u3068\u96e3\u3057\u304f\u306a\u3044\u300d\u3068\u611f\u3058\u3066\u3044\u305f\u3060\u3051\u305f\u3089\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u3084\u53d6\u5f15\u5148\u306e\u5206\u6790\u306b\u3001\u305c\u3072\u6d3b\u7528\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300cEBITDA\u3063\u3066\u3088\u304f\u805e\u304f\u3051\u3069\u3001\u3044\u3063\u305f\u3044\u4f55\u306e\u3053\u3068\uff1f\u300d\u300c\u55b6\u696d\u5229\u76ca\u3068\u3044\u3046\u8a00\u8449\u3068\u3069\u3046\u3061\u304c\u3046\u306e\u304b\uff1f\u300d\u306a\u3069\u3068\u601d\u3063\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f EBITDA\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\u30c7\u30a3\u30fc\u30a8\u30fc\/\u30a4\u30fc\u30d3\u30c3\u30c8\u30c0\u30fc\uff09\u306f\u3001\u4f1a\u793e\u306e\u3082\u3046\u3051\u308b\u529b\u3092\u306f\u304b\u308b\u305f\u3081\u306e\u3001\u3068\u3066\u3082 [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":1725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[49],"class_list":["post-1732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=1732"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1732\/revisions"}],"predecessor-version":[{"id":1734,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1732\/revisions\/1734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1725"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}