{"id":3210,"date":"2026-07-23T10:00:42","date_gmt":"2026-07-23T01:00:42","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3210"},"modified":"2026-07-22T10:36:21","modified_gmt":"2026-07-22T01:36:21","slug":"financial-leverage","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/financial-leverage","title":{"rendered":"\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u306f\uff1f\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059"},"content":{"rendered":"<p><strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u306f\u3001<\/strong><strong>\u8ca1\u52d9\u5206\u6790\u3067\u4f7f\u7528\u3059\u308b<span style=\"color: #e25041;\">\u7d4c\u55b6\u6307\u6a19<\/span>\u306e\u3072\u3068\u3064<\/strong>\u3067\u3059\u3002<strong>\u300c<span style=\"font-size: 16px; color: #333333;\">\u7dcf\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/span>\u300d<\/strong>\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u306f\u77e5\u3063\u3066\u3044\u3066\u3082\u3001\u3069\u3046\u5206\u6790\u3059\u3079\u304d\u304b\u306f\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u57fa\u672c\u3092\u62bc\u3055\u3048\u308c\u3070\u3001\u6c7a\u3057\u3066\u96e3\u3057\u3044\u6307\u6a19\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca1\u52d9\u5206\u6790\u306b\u304a\u3044\u3066\u6709\u52b9\u306a\u60c5\u5831\u3067\u3059\u306e\u3067\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u9069\u6b63\u5024\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u4e01\u5be7\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u306f<\/h2>\n<p><strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u3068\u4ed6\u4eba\u8cc7\u672c\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u6e2c\u308b\u8ca1\u52d9\u6307\u6a19<\/strong>\u3067\u3059\u3002 \u300c\u81ea\u5df1\u8cc7\u672c\u300d\u3068\u306f\u8cc7\u672c\u91d1\u3084\u5229\u76ca\u5270\u4f59\u91d1\u306a\u3069\u8fd4\u6e08\u4e0d\u8981\u306e\u8cc7\u672c\u3001\u300c\u4ed6\u4eba\u8cc7\u672c\u300d\u3068\u306f\u501f\u5165\u91d1\u3084\u8cb7\u639b\u91d1\u306a\u3069\u8fd4\u6e08\u3084\u652f\u6255\u3044\u304c\u5fc5\u8981\u306a\u8cc7\u672c\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/cKWnfqY1E3hmOT0sJ8jxSIgZ2-1782437526.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 71.88%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e00\u822c\u7684\u306b\u3001\u4f01\u696d\u306e\u6210\u9577\u306b\u306f\u81ea\u5df1\u8cc7\u672c\u3060\u3051\u3067\u306a\u304f\u4ed6\u4eba\u8cc7\u672c\u3082\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f<\/span><strong>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u306e\u7a0b\u5ea6\u4ed6\u4eba\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u304b<\/strong>\u3082\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u8ca1\u52d9\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u300c\u30ec\u30d0\u30ec\u30c3\u30b8\u300d\u3068\u306f\u300c\u3066\u3053\u300d\u306e\u610f\u5473\u3067\u3001\u4ed6\u4eba\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u7387\u3092\u9ad8\u3081\u308b\u8003\u3048\u65b9\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u4ed6\u4eba\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u53ce\u76ca\u7387\u3092\u9ad8\u3081\u3088\u3046\u3068\u3059\u308b\u72b6\u614b\u3092\u300c\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u308b\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<h2>2.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u3001\u95a2\u9023\u6027\u306e\u9ad8\u3044\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>2-1.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\uff08\u500d\uff09\uff1d \u7dcf\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/strong><\/p>\n<\/div>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f<strong>\u7dcf\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u304c\u4f4e\u3044<\/strong>\u307b\u3069\u3001<strong>\u6570\u5024\u304c\u9ad8<\/strong><strong>\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u6bd4\u8f03\u30a4\u30e1\u30fc\u30b8\u3011<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/LNaqnPZFM9sHp6iGylUkX5fA7-1783217006.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u7dcf\u8cc7\u7523\u304c1,000\u4e07\u5186\u306e\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u81ea\u5df1\u8cc7\u672c\u984d\u306b\u3088\u3063\u3066\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u6b21\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u7dcf\u8cc7\u75231,000\u4e07\u5186\u3011<\/p>\n<p><strong>\u30b1\u30fc\u30b9A\uff1a\u81ea\u5df1\u8cc7\u672c250\u4e07\u5186\uff08\u4ed6\u4eba\u8cc7\u672c750\u4e07\u5186\uff09\u306e\u5834\u5408<\/strong><br \/>\n1,000\u4e07\u5186\uff0f250\u4e07\u5186\uff1d4<br \/>\n\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u30005\u500d<\/p>\n<p><strong>\u30b1\u30fc\u30b9B\uff1a\u81ea\u5df1\u8cc7\u672c500\u4e07\u5186\uff08\u4ed6\u4eba\u8cc7\u672c500\u4e07\u5186\uff09\u306e\u5834\u5408<\/strong><br \/>\n1,000\u4e07\u5186\uff0f500\u4e07\u5186\uff1d2<br \/>\n\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u30002\u500d<\/p>\n<p class=\"attention-p\"><strong>\u30b1\u30fc\u30b9C:\u81ea\u5df1\u8cc7\u672c1,000\u4e07\u5186\uff08\u4ed6\u4eba\u8cc7\u672c0\u5186\uff09\u306e\u5834\u5408<\/strong><br \/>\n1,000\u4e07\u5186\uff0f1,000\u4e07\u5186\uff1d\uff11<br \/>\n\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u30001\u500d<\/p>\n<\/div>\n<h3>2-2.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u9006\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/h3>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u9006\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u7dcf\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u3092\u8868\u3059\u3082\u306e\u3067\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09 \uff1d\u81ea\u5df1\u8cc7\u672c\u3000\u00f7\u3000\u7dcf\u8cc7\u672c\uff08\u4ed6\u4eba\u8cc7\u672c\uff0b\u81ea\u5df1\u8cc7\u672c\uff09\u00d7100<\/strong><\/p>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/07\/uAmvl1RbW8XhxjgQ2Lw3syco0-1782455849.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 64.71%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5206\u6bcd\u3068\u5206\u5b50\u304c\u7570\u306a\u308b\u3082\u306e\u306e\u3001\u8a08\u7b97\u5f0f\u306b\u304a\u3051\u308b\u8981\u7d20\u306f\u307b\u307c\u540c\u3058\u3067\u3042\u308b\u305f\u3081\u3001\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u8868\u88cf\u4e00\u4f53\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6b21\u306e<\/span>\u8a08\u7b97\u5f0f\u3067<span style=\"font-size: 16px; color: #333333;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\uff1d\uff11\u00f7\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u7dcf\u8cc7\u672c\u304c1,000\u4e07\u5186\u3067\u3001\u81ea\u5df1\u8cc7\u672c\u304c50%\u306a\u3089\u300c\uff11\u00f7 0.5 \uff1d\uff12\u300d\u3067\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f2\u500d\u3067\u3059\u3002<\/p>\n<h2>3.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u9069\u6b63\u5024\u306f<\/h2>\n<p><strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u4e00\u822c\u7684\u306a\u76ee\u5b89\u306f2\uff5e3\u500d<\/strong><span style=\"font-size: 16px; color: #333333;\">\u3068\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001<\/span>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u696d\u754c\u3084\u4f01\u696d\u30d5\u30a7\u30fc\u30ba\u306b\u3088\u3063\u3066\u9069\u6b63\u5024\u304c\u5909\u308f\u308b\u3001\u76f8\u5bfe\u7684\u306a\u6307\u6a19\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u5168\u7523\u696d\u52a0\u91cd\u5e73\u5747\u5024\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"text-align: center;\">\u4ee4\u548c4\u5e74\u5ea6<\/th>\n<th style=\"text-align: center;\">\u4ee4\u548c5\u5e74\u5ea6<\/th>\n<th style=\"text-align: center;\">\u4ee4\u548c6\u5e74\u5ea6<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8<\/td>\n<td style=\"width: 25%; text-align: center;\">2.40\u500d<\/td>\n<td style=\"width: 25%; text-align: center;\">2.25\u500d<\/td>\n<td style=\"width: 25%; text-align: center;\">2.23\u500d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u53c2\u7167\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c<\/span><span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c\uff17\u5e74\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u901f\u5831\uff08\u8981\u65e8\uff09<\/span><span style=\"font-size: 16px; color: #333333;\">\u300d\u3088\u308a<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u5168\u7523\u696d\u306e\u5e73\u5747\u5024\u3067\u3059\u3002<strong>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u9069\u6b63\u5024\u306b\u3053\u3060\u308f\u308b\u3088\u308a\u3082\u3001\u540c\u696d\u4ed6\u793e\u306e\u6c34\u6e96\u3084\u81ea\u793e\u306b\u304a\u3051\u308b\u6570\u5024\u306e\u63a8\u79fb\u3092\u610f\u8b58\u3059\u308b\u3068<\/strong>\u3044\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u9ad8\u3044\u5834\u5408\u3068\u4f4e\u3044\u5834\u5408\u306e\u7279\u5fb4\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u6570\u5024\u304b\u3089\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u5206\u6790\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h6>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u9ad8\u3044\u72b6\u6cc1\u3068\u306f<\/h6>\n<p>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u9280\u884c\u501f\u5165\u3084\u793e\u50b5\u306a\u3069\u306e\u300c\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u300d\u3092\u591a\u304f\u6d3b\u7528\u3057\u3066\u3001\u5c11\u306a\u3044\u5143\u624b\u3067\u76ca\u6027\u3092\u9ad8\u3081\u3066\u308b\u72b6\u6cc1\u3067\u3059\u3002\u300c<span style=\"font-size: 16px; color: #333333;\">\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u3066\u3044\u308b\u300d\u3068\u3082\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h6>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u4f4e\u3044\u72b6\u6cc1\u3068\u306f<\/h6>\n<p>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u306e\u5272\u5408\u304c\u5c0f\u3055\u3044\u306e\u3067\u3001\u8fd4\u6e08\u30ea\u30b9\u30af\u306f\u4f4e\u3044\u72b6\u6cc1\u3067\u3059\u3002\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u306f\u8a55\u4fa1\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u81ea\u5df1\u8cc7\u672c\u3060\u3051\u3092\u5143\u624b\u306b\u7d4c\u55b6\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7d4c\u55b6\u306e\u6a5f\u4f1a\u640d\u5931\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>4.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u9069\u5207\u306a\u7bc4\u56f2\u3067\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u308b\uff08\u5c11\u306a\u3044\u5143\u624b\u3067\u53ce\u76ca\u6027\u3092\u9ad8\u3081\u308b\uff09\u3053\u3068\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h6>\u4e8b\u696d\u62e1\u5927\u3084\u8a2d\u5099\u6295\u8cc7\u304c\u3067\u304d\u308b<\/h6>\n<p>\u81ea\u5df1\u8cc7\u672c\u3060\u3051\u3067\u306f\u96e3\u3057\u3044<strong>\u65b0\u898f\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u3084\u5927\u898f\u6a21\u306a\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u304c\u53f6\u3044\u307e\u3059\u3002<\/strong>\u5e02\u5834\u306e\u6d3b\u6027\u5316\u3084\u696d\u754c\u5168\u4f53\u3067\u306e\u6280\u8853\u9769\u65b0\u306a\u3069\u7d4c\u55b6\u6226\u7565\u4e0a\u6295\u8cc7\u304c\u5fc5\u8981\u306a\u5834\u9762\u3067\u3001\u5f8c\u308c\u3092\u53d6\u308b\u3053\u3068\u306a\u304f\u4e8b\u696d\u3092\u63a8\u3057\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h6>\u8cc7\u672c\u30b3\u30b9\u30c8\u306e\u9069\u6b63\u5316\u306b\u3064\u306a\u304c\u308b<\/h6>\n<p><span style=\"font-size: 16px; color: #333333;\">\u501f\u5165\u3082\u53d6\u308a\u5165\u308c\u3066\u8cc7\u91d1\u8abf\u9054\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u6574\u3048\u308b\u3053\u3068\u3067<strong>\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\uff08WACC\uff09\u306e\u9069\u6b63\u5316\u306b\u3064\u306a\u3052\u3089\u308c\u307e\u3059\u3002<\/strong><\/span>\u8cc7\u91d1\u3092\u682a\u5f0f\u8cc7\u672c\u3060\u3051\u306b\u983c\u308b\u3068\u3001\u5229\u76ca\u3084\u682a\u4e3b\u306e\u671f\u5f85\u30ea\u30bf\u30fc\u30f3\u306b\u5fdc\u3058\u305f\u914d\u5f53\u306e\u3088\u3046\u306b\u3001\u628a\u63e1\u3057\u306b\u304f\u3044\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u501f\u5165\u306b\u304b\u304b\u308b\u4e3b\u306a\u30b3\u30b9\u30c8\u306f\u8fd4\u6e08\u306b\u304b\u304b\u308b\u300c\u91d1\u5229\u300d\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u660e\u78ba\u3067\u3059\u3002<\/p>\n<h6>ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u304c\u5411\u4e0a\u3059\u308b<\/h6>\n<p>\u501f\u5165\u7b49\u3092\u6d3b\u7528\u3057\u3066\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u3067\u3001<strong>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\uff08ROE\uff0f\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/strong><span style=\"font-size: 16px; color: #333333;\">ROE\u306f\u3001\u682a\u4e3b\u304b\u3089\u9810\u304b\u3063\u305f\u8cc7\u91d1\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u5909\u3048\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<\/span>ROE\u306e\u5411\u4e0a\u306f\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u3057\u3066\u682a\u4e3b\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u826f\u3044\u6750\u6599\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010ROE<span style=\"font-size: 16px; color: #333333;\">\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306e\u8a08\u7b97\u5f0f\u3011<\/span><\/p>\n<p><strong>ROE\uff1d\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u81ea\u5df1\u8cc7\u672c\u00d7100<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5f53\u671f\u7d14\u5229\u76ca\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u3001\u6307\u6a19\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305f\u3060\u3057\u3001\u5229\u76ca\u304c\u501f\u5165\u91d1\u306e\u5229\u606f\u3092\u4e0b\u56de\u308b\u3068\u3001ROE\u306f\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h6>\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b<\/h6>\n<p>\u501f\u5165\u91d1\u306e\u5229\u606f\u306f\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u304c\u3067\u304d\u308b\u305f\u3081\u3001<strong>\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u4e00\u65b9\u3067\u3001\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002\u914d\u5f53\u91d1\u306f\u3001\u7a0e\u5f15\u5f8c\u306e\u5229\u76ca\u3092\u682a\u4e3b\u306b\u5206\u914d\u3059\u308b\u6027\u8cea\u306e\u3082\u306e\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<h2>5.\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u5229\u304b\u305b\u308b\u3053\u3068\u3067\u751f\u3058\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h6>\u8ca1\u52d9\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b<\/h6>\n<p>\u501f\u5165\u91d1\u304c\u5897\u3048\u308b\u3068\u3001\u6bce\u6708\u306e\u5229\u606f\u3084\u5143\u91d1\u8fd4\u6e08\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<strong>\u58f2\u4e0a\u3084\u5229\u76ca\u306e\u5909\u52d5\u306b\u95a2\u4fc2\u306a\u304f\u8fd4\u6e08\u306f\u7d9a\u304f\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong>\u307e\u305f\u3001\u91d1\u5229\u304c\u5909\u52d5\u3059\u308b\u501f\u5165\u3067\u306f\u3001\u91d1\u5229\u4e0a\u6607\u306b\u3088\u3063\u3066\u652f\u6255\u5229\u606f\u304c\u5897\u52a0\u3059\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h6>\u5916\u90e8\u74b0\u5883\u304c\u60aa\u5316\u3057\u305f\u969b\u306e\u5bfe\u5fdc\u304c\u96e3\u3057\u304f\u306a\u308b<\/h6>\n<p><strong>\u501f\u5165\u304b\u3089\u5229\u76ca\u3092\u5897\u3084\u3059\u524d\u6bb5\u968e\u3067\u7d4c\u55b6\u74b0\u5883\u304c\u60aa\u5316\u3059\u308b\u3068\u3001\u8cc7\u91d1\u4e0d\u8db3\u306b\u9665\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u666f\u6c17\u60aa\u5316\u3084\u70ba\u66ff\u5909\u52d5\u3001\u539f\u6750\u6599\u4e0d\u8db3\u3068\u3044\u3063\u305f\u5916\u90e8\u74b0\u5883\u306e\u5909\u5316\u306f\u3044\u3064\u8d77\u3053\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u30ea\u30b9\u30af\u3092\u30bc\u30ed\u306b\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<h6>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u7528\u304c\u4f4e\u4e0b\u3059\u308b<\/h6>\n<p>\u501f\u5165\u91d1\u304c\u904e\u5ea6\u306b\u5897\u3048\u308b\u3068\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3084\u50b5\u52d9\u8fd4\u6e08\u80fd\u529b\u306a\u3069\u306e\u8ca1\u52d9\u6307\u6a19\u304c\u60aa\u5316\u3057\u3001<strong>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u7d50\u679c\u3068\u3057\u3066\u3001\u65b0\u305f\u306a\u878d\u8cc7\u3092\u53d7\u3051\u306b\u304f\u304f\u306a\u3063\u305f\u308a\u3001\u5e0c\u671b\u3059\u308b\u6761\u4ef6\u3067\u8cc7\u91d1\u8abf\u9054\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u308a\u3059\u308b\u3001\u3044\u308f\u3086\u308b<span style=\"font-size: 16px; 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