{"id":3253,"date":"2026-07-29T10:00:07","date_gmt":"2026-07-29T01:00:07","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3253"},"modified":"2026-07-24T16:38:03","modified_gmt":"2026-07-24T07:38:03","slug":"equity-ratio","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/equity-ratio","title":{"rendered":"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\uff1f\u76ee\u5b89\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6570\u5024\u306e\u898b\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u3046\u3061\u300c\u81ea\u793e\u306e\u3082\u306e\u300d\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b\u3092\u8868\u3059\u6307\u6a19<\/strong>\u3067\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u4f1a\u793e\u306f\u3001\u501f\u5165\u91d1\u306b\u3042\u307e\u308a\u983c\u3089\u305a\u306b\u7d4c\u55b6\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u304c\u4f1a\u793e\u306e\u5b89\u5168\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3088\u304f\u4f7f\u308f\u308c\u308b\u91cd\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u3067\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u3068\u306f\u4f55\u304b\u300d\u300c\u4f55\uff05\u3042\u308c\u3070\u826f\u3044\u306e\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u76ee\u5b89\u3068\u306a\u308b\u6c34\u6e96\u3001\u6539\u5584\u65b9\u6cd5\u307e\u3067\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u5411\u3051\u306b\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u8ca1\u52d9\u306e\u5b89\u5b9a\u6027\u3092\u8868\u3059\u6307\u6a19<\/h2>\n

\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4e00\u8a00\u3067\u3044\u3046\u306a\u3089\u3001\u7dcf\u8cc7\u672c\u306e\u306a\u304b\u3067\u81ea\u5df1\u8cc7\u672c\u306e\u5360\u3081\u308b\u5272\u5408<\/strong>\u3067\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u8ca1\u52d9\u306e\u5b89\u5b9a\u6027\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6307\u6a19\u3067\u3059\u3002<\/span><\/p>\n

1-1.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u5206\u304b\u308b\u4e8b<\/h3>\n

\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3088\u3063\u3066\u3001<\/span>\u3069\u306e\u7a0b\u5ea6\u306e\u81ea\u5df1\u8cc7\u672c\u3067\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u306e\u304b<\/strong>\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/span>\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u501f\u5165\u306a\u3069\u306b\u983c\u3089\u305a\uff08\u81ea\u5df1\u8cc7\u672c\u3067\uff09\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n

\n

\u3010\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8981\u7d20\u3011
\n<\/p>\n<\/div>\n

\u81ea\u5df1\u8cc7\u672c\u304c\u591a\u3044\u307b\u3069\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u8ca1\u52d9\u306e\u5b89\u5b9a\u6027\u304c\u9ad8\u3044\u3068\u8a00\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u5bfe\u5916\u7684\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u91cd\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3068\u304d\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u5be9\u67fb\u57fa\u6e96\u306f\u7570\u306a\u308b\u3082\u306e\u306e\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u738730\uff05\u4ee5\u4e0a\u300d\u306e\u3088\u3046\u306a\u6761\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

1-2.\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u9055\u3044<\/h3>\n

\u4e0a\u56f3\u306e\u901a\u308a\u3001\u7dcf\u8cc7\u672c\u306f\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u5408\u8a08\u3067\u3059\u3002\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u9055\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\n
    \n
  • \u4ed6\u4eba\u8cc7\u672c\u3068\u306f<\/strong>
    \n\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u652f\u6255\u624b\u5f62\u306a\u3069\u304c\u8a72\u5f53
    \n\u8fd4\u6e08\u3084\u652f\u6255\u3044\u306e\u5fc5\u8981\u304c\u3042\u308b\u8cc7\u91d1\u306e\u3053\u3068<\/li>\n
  • \u81ea\u5df1\u8cc7\u672c\u3068\u306f<\/strong>
    \n\u81ea\u524d\u3067\u8abf\u9054\u3057\u305f\u8cc7\u672c
    \n\u682a\u4e3b\u304b\u3089\u306e\u51fa\u8cc7\u3001\u5229\u76ca\u3092\u7a4d\u307f\u91cd\u306d\u305f\u5185\u90e8\u7559\u4fdd\u91d1\uff08\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306a\u3069\uff09
    \n\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044\u8cc7\u91d1\u306e\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n

    \u4ed6\u4eba\u8cc7\u672c\u306f\u8fd4\u6e08\u3084\u652f\u6255\u3044\u306e\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u4e0a\u6e1b\u5c11\u3084\u30b3\u30b9\u30c8\u5897\u3068\u3044\u3063\u305f\u4e8b\u614b\u306b\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3059\u308b\u61f8\u5ff5\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044\u81ea\u5df1\u8cc7\u672c\u304c\u591a\u3044\uff08\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\uff09<\/span>\u307b\u3046\u304c\u8ca1\u52d9\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n

    2.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89<\/h2>\n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3088\u3063\u3066\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3092\u6e2c\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4e00\u822c\u7684\u306a\u76ee\u5b89\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

    2-1.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4e00\u822c\u7684\u306a\u76ee\u5b89<\/h3>\n

    \u696d\u7a2e\u306b\u3088\u3063\u3066\u76ee\u5b89\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c20\uff05\u3092\u4e0b\u56de\u308b\u3068\u3001\u501f\u5165\u91d1\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u9ad8\u304f\u3001\u8ca1\u52d9\u57fa\u76e4\u304c\u5f31\u3044\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><\/th>\n\u4e00\u822c\u7684\u306a\u8a55\u4fa1<\/strong><\/td>\n<\/tr>\n
    50%\u4ee5\u4e0a<\/th>\n\u826f\u597d\u306a\u8ca1\u52d9\u72b6\u614b<\/td>\n<\/tr>\n
    50\uff05\u672a\u6e80\uff5e40\uff05<\/th>\n\u5b89\u5b9a\u7684\u306a\u8ca1\u52d9\u72b6\u614b<\/td>\n<\/tr>\n
    40%\u672a\u6e80\uff5e20\uff05<\/th>\n\u4e00\u822c\u7684\u306a\u8ca1\u52d9\u72b6\u614b<\/td>\n<\/tr>\n
    20%\u672a\u6e80<\/th>\n\u30ea\u30b9\u30af\u306e\u3042\u308b\u8ca1\u52d9\u72b6\u614b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    2-2.\u7523\u696d\u3054\u3068\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u9055\u3044<\/h3>\n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6570\u5024\u3092\u3001\u4ee4\u548c7\u5e74\u5ea6\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u300d\u304b\u3089\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u300c\u5168\u7523\u696d\u306e\u52a0\u91cd\u5e73\u5747\u5024\u300d\u3068\u300c\u7523\u696d\u3054\u3068\u306e\u5e73\u5747\u5024\u300d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

    \u3010\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3000\u5168\u7523\u696d\u52a0\u91cd\u5e73\u5747\u5024\u3011<\/p>\n\n\n\n\n
    2022\u5e74\u5ea6<\/strong><\/th>\n2023\u5e74\u5ea6<\/strong><\/th>\n2024\u5e74\u5ea6<\/strong><\/th>\n<\/tr>\n
    41.71%<\/td>\n44.4%<\/td>\n44.93%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u305f\u3060\u3057\u3001\u7523\u696d\u3054\u3068\u306e\u5dee\u3082\u5927\u304d\u3044\u3067\u3059\u3002\u300c\u5168\u7523\u696d\u306e\u52a0\u91cd\u5e73\u5747\u5024\u300d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    <\/p>\n

    \u696d\u7a2e\u306b\u3088\u3063\u3066\u4e8b\u696d\u306e\u7279\u6027\u3084\u8cc7\u672c\u69cb\u6210\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u5e73\u5747\u5024\u306b\u3082\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c50\uff05\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u8ca1\u52d9\u72b6\u614b\u306f\u826f\u597d\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u300c\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u3084\u300c\u60c5\u5831\u901a\u4fe1\u696d\u300d\u306e\u3088\u3046\u306b\u3001\u696d\u7a2e\u5e73\u5747\u304c50\uff05\u8d85\u3068\u9ad8\u3044\u696d\u7a2e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u305d\u306e\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u4e00\u822c\u7684\u306a\u76ee\u5b89\u3060\u3051\u3067\u306a\u304f\u3001\u540c\u696d\u4ed6\u793e\u3084\u696d\u7a2e\u5e73\u5747\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u300c\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u306e\u4f01\u696d\u304c\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c40\uff05\u3067\u3042\u3063\u3066\u3082\u3001\u696d\u7a2e\u5e73\u5747\uff0866.86\uff05\uff09\u3068\u6bd4\u3079\u308b\u3068\u76f8\u5bfe\u7684\u306b\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u51fa\u5178\u3000\u4ee4\u548c7\u5e74\u5ea6\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u300d<\/p>\n

    3.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u8a08\u7b97\u4f8b<\/h2>\n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u6c7a\u3057\u3066\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

    \n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08%\uff09\uff1d\u81ea\u5df1\u8cc7\u672c \u00f7 \u7dcf\u8cc7\u672c\uff08\u7dcf\u8cc7\u7523\uff09 \u00d7 100<\/strong><\/p>\n<\/div>\n

    \u6b21\u306e\u30b1\u30fc\u30b9\u3067\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n

    <\/p>\n

    \n

    \u3010\u30b1\u30fc\u30b9\u2460\u3011<\/p>\n

    500\u00f71000\u00d7100\uff1d50
    \n\u81ea\u5df1\u8cc7\u672c\u6bd4\u738750%<\/p>\n

    \u3010\u30b1\u30fc\u30b9\u2461\u3011<\/p>\n

    200\u00f71000\u00d7100\uff1d20
    \n\u81ea\u5df1\u8cc7\u672c\u6bd4\u738720\uff05<\/p>\n<\/div>\n

    \u3069\u3061\u3089\u3082\u7dcf\u8cc7\u672c\u306f\u540c\u984d\u3067\u3059\u3002\u3057\u304b\u3057\u8a08\u7b97\u4f8b\u306e\u901a\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u591a\u3044\u3010\u30b1\u30fc\u30b9\u2460\u3011\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u65b9\u304c\u9ad8\u3044\u6570\u5024\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

    4.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u9ad8\u3051\u308c\u3070\u3088\u3044\u308f\u3051\u3067\u306f\u306a\u3044<\/h2>\n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u9ad8\u3044\u307b\u3069\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u826f\u3044\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u501f\u5165\u3092\u5341\u5206\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u5229\u76ca\u3092\u52b9\u7387\u7684\u306b\u751f\u307f\u51fa\u305b\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u7406\u7531\u3068\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u305f\u3044\u300cROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

    4-1.\u501f\u5165\u3092\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n

    \u8a2d\u5099\u6295\u8cc7\u3084\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u306e\u501f\u5165\u3092\u907f\u3051\u3059\u304e\u308b\u3068\u3001\u6210\u9577\u306e\u6a5f\u4f1a\u3092\u9003\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u501f\u5165\u3092\u904e\u5ea6\u306b\u907f\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3084\u4e8b\u696d\u62e1\u5927\u306e\u6a5f\u4f1a\u3092\u9003\u3057\u3001\u6210\u9577\u6027\u306e\u9762\u3067\u8ab2\u984c\u304c\u3042\u308b\u3068\u898b\u3089\u308c\u304b\u306d\u307e\u305b\u3093\u3002
    \n\u305f\u3060\u3057\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u9069\u6b63\u306a\u6c34\u6e96\u304c\u7570\u306a\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8a2d\u5099\u6295\u8cc7\u304c\u5c11\u306a\u3044\u696d\u7a2e\u306f\u524d\u63d0\u3068\u306a\u308b\u501f\u5165\u306e\u5fc5\u8981\u6027\u304c\u4f4e\u3044\u3067\u3057\u3087\u3046\u3002
    \n\u81ea\u793e\u306b\u3068\u3063\u3066\u306e\u76ee\u6a19\u5024\u3092\u610f\u8b58\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

    4-2.\u5185\u90e8\u7559\u4fdd\u3092\u305f\u3081\u8fbc\u307f\u3059\u304e\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n

    \u5229\u76ca\u3092\u5185\u90e8\u7559\u4fdd\u3068\u3057\u3066\u84c4\u7a4d\u3059\u308b\u3060\u3051\u3067\u306f\u3001\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u3084\u682a\u4e3b\u9084\u5143\u304c\u5341\u5206\u306b\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u672c\u3092\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u72b6\u614b\u306f\u300c\u8cc7\u672c\u52b9\u7387\u304c\u60aa\u3044\u300d\u3068\u8a55\u4fa1\u3055\u308c\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n

    \u8cc7\u672c\u52b9\u7387\u3092\u5224\u65ad\u3059\u308b\u6307\u6a19\u304cROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u3067\u3059\u3002<\/p>\n

    ROE(\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387)\u3068\u306f<\/h6>\n

    \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u5bfe\u306b\u306a\u308b\u6307\u6a19\u304cROE\u3067\u3001\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    \n

    ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\uff08\uff05\uff09\uff1d\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u81ea\u5df1\u8cc7\u672c\u00d7100<\/p>\n<\/div>\n

    \u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u9ad8\u3044\u307b\u3046\u304c\u8cc7\u672c\u52b9\u7387\u304c\u826f\u3044\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span>\u3053\u306e\u3088\u3046\u306a\u7279\u5fb4\u304b\u3089\u3001ROE\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u305f\u3044\u6307\u6a19\u3067\u3059\u3002<\/p>\n

      \n
    • \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong>
      \n\u4f1a\u793e\u306e\u5b89\u5168\u6027\u3092\u5224\u65ad\u3059\u308b\u6307\u6a19<\/li>\n
    • ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/strong>
      \n\u81ea\u5df1\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u6307\u6a19<\/li>\n<\/ul>\n

      \u4f8b\u3048\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c60\uff05\u3068\u9ad8\u304f\u3066\u3082\u5229\u76ca\u304c\u307b\u3068\u3093\u3069\u51fa\u3066\u3044\u306a\u3051\u308c\u3070\u3001ROE\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001ROE\u304c\u9ad8\u304f\u3066\u3082\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c10\uff05\u7a0b\u5ea6\u3057\u304b\u306a\u3051\u308c\u3070\u3001\u501f\u5165\u91d1\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u9ad8\u304f\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      \u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3060\u3051\u3067\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u5b89\u5168\u6027\u3092\u793a\u3059\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u3001\u53ce\u76ca\u6027\u30fb\u8cc7\u672c\u52b9\u7387\u3092\u793a\u3059ROE\u3092\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u3088\u308a\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n

      \u307e\u305f\u3001\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3084\u3001\u672c\u696d\u306e\u53ce\u76ca\u529b\u3092\u8868\u3059\u300c\u55b6\u696d\u5229\u76ca\u7387\u300d\u306a\u3069\u3082\u91cd\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u7dcf\u5408\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u591a\u89d2\u7684\u306b\u5206\u6790\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

      5.\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5<\/h2>\n

      \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304b\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u6539\u5584\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      5-1.\u5229\u76ca\u5270\u4f59\u91d1\u3092\u5897\u3084\u3059<\/h3>\n

      \u3082\u3063\u3068\u3082\u30b7\u30f3\u30d7\u30eb\u306a\u306e\u306f\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u3067\u5f97\u305f\u5229\u76ca\u306e\u3046\u3061\u3001\u914d\u5f53\u306a\u3069\u3092\u884c\u308f\u305a\u793e\u5185\u306b\u84c4\u7a4d\u3057\u305f\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

      \u5229\u76ca\u5270\u4f59\u91d1\u306f\u81ea\u5df1\u8cc7\u672c\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u7d99\u7d9a\u7684\u306b\u7a4d\u307f\u4e0a\u3052\u308b\u3053\u3068\u3067\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u3048\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u3001\u672c\u696d\u306e\u53ce\u76ca\u529b\u3092\u9ad8\u3081\u3066\u5b89\u5b9a\u3057\u305f\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002
      \n\u307e\u305f\u3001\u5229\u76ca\u3092\u5185\u90e8\u7559\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306e\u8a2d\u5099\u6295\u8cc7\u3084\u4e8b\u696d\u62e1\u5927\u306a\u3069\u305d\u306e\u5148\u3082\u898b\u636e\u3048\u305f\u52d5\u304d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

      5-2.\u5897\u8cc7\u3092\u884c\u3046<\/h3>\n

      \u5897\u8cc7\u3068\u306f\u3001\u682a\u4e3b\u3084\u6295\u8cc7\u5bb6\u304b\u3089\u65b0\u305f\u306a\u51fa\u8cc7\u3092\u53d7\u3051\u3066\u8cc7\u672c\u91d1\u306a\u3069\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3059\u3002\u51fa\u8cc7\u306b\u3088\u3063\u3066\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u306a\u3044\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u52a0\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

      \u305f\u3060\u3057\u3001\u65e2\u5b58\u682a\u4e3b\u306e\u6301\u682a\u6bd4\u7387\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u4e3b\u69cb\u6210\u3084\u6301\u682a\u6bd4\u7387\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5897\u8cc7\u984d\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

      5-3.\u4e0d\u8981\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u8cc7\u7523\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b<\/h3>\n

      \u4e0d\u8981\u8cc7\u7523\u304c\u3042\u308c\u3070\u58f2\u5374\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u3084\u8a2d\u5099\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u7ba1\u7406\u8cbb\u306a\u3069\u306e\u4f59\u5206\u306a\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4e0d\u8981\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308c\u3070\u3001\u3053\u3046\u3057\u305f\u7dad\u6301\u30b3\u30b9\u30c8\u3092\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u5f97\u3089\u308c\u308c\u3070\u81ea\u5df1\u8cc7\u672c\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

      \u306a\u304a\u3001\u58f2\u5374\u3068\u540c\u6642\u306b\u6b21\u306e\u3088\u3046\u306a\u6226\u7565\u3082\u53d6\u308c\u307e\u3059\u3002<\/p>\n

        \n
      • \u58f2\u5374\u3067\u5f97\u305f\u8cc7\u91d1\u3092\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306b\u5145\u3066\u308b<\/strong><\/li>\n
      • \u53ce\u76ca\u6027\u306e\u9ad8\u3044\u8a2d\u5099\u3078\u306e\u6295\u8cc7\u306b\u6d3b\u7528\u3059\u308b<\/strong><\/li>\n<\/ul>\n

        \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6539\u5584\u3092\u304d\u3063\u304b\u3051\u306b\u8cc7\u7523\u306e\u9069\u5207\u306a\u898b\u76f4\u3057\u3001\u6d3b\u7528\u306b\u3064\u306a\u3052\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

        5-4.\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u8fd4\u6e08\u3059\u308b<\/h3>\n

        \u6709\u5229\u5b50\u8ca0\u50b5\u3068\u306f\u3001\u9280\u884c\u501f\u5165\u91d1\u3084\u793e\u50b5\u306a\u3069\u3001\u5229\u606f\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306a\u8ca0\u50b5\u306e\u3053\u3068\u3067\u3059\u3002\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u3066\u3082\u81ea\u5df1\u8cc7\u672c\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u8ca0\u50b5\u3068\u7dcf\u8cc7\u7523\u304c\u3068\u3082\u306b\u6e1b\u5c11\u3059\u308b\u306e\u3067\u76f8\u5bfe\u7684\u306b\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u6539\u5584\u3057\u307e\u3059\u3002<\/p>\n

        \u305f\u3060\u3057\u3001\u8fd4\u6e08\u306b\u4f34\u3044\u624b\u5143\u8cc7\u91d1\u3092\u6e1b\u3089\u3057\u3059\u304e\u308b\u3068\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u8fd4\u6e08\u6642\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u3082\u7559\u610f\u3057\u3001\u7121\u7406\u306e\u306a\u3044\u7bc4\u56f2\u3067\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

        6.\u307e\u3068\u3081<\/h2>\n

        \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u8ca1\u52d9\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u91cd\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u8ca1\u52d9\u5b89\u5b9a\u6027\u304c\u9ad8\u3044\u3068\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u9ad8\u3051\u308c\u3070\u305d\u308c\u3067\u826f\u3044\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u4ed6\u306e\u6307\u6a19\u3082\u5408\u308f\u305b\u3066\u307f\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6539\u5584\u3092\u76ee\u6307\u3059\u5834\u5408\u3082\u3001\u305d\u308c\u4ee5\u5916\u306e\u8981\u7d20\u3082\u8003\u616e\u3057\u306a\u304c\u3089\u6539\u5584\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

        \u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5c02\u9580\u5bb6\u306e\u610f\u898b\u3082\u8e0f\u307e\u3048\u306a\u304c\u3089\u9069\u5207\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u6d3b\u7528\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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