{"id":3494,"date":"2026-11-06T14:13:57","date_gmt":"2026-11-06T05:13:57","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3494"},"modified":"2026-11-05T14:27:23","modified_gmt":"2026-11-05T05:27:23","slug":"return-on-equity","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/return-on-equity","title":{"rendered":"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\uff1f\u4f55\uff05\u304c\u76ee\u5b89\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u6539\u5584\u7b56\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09<\/span><\/strong>\u306f\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u8ca1\u52d9\u6307\u6a19\u300d<\/strong>\u3067\u3059\u3002<\/p>\n

\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3084\u8cc7\u672c\u52b9\u7387\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u3068\u3057\u3066\u3001\u6295\u8cc7\u5bb6<\/strong>\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u5206\u6790<\/strong>\u306b\u3082\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u300c\u305d\u3082\u305d\u3082ROE\u306f\u3069\u306e\u3088\u3046\u306b\u898b\u308b\u306e\u304b\u300d\u300c\u4f55\uff05\u3042\u308c\u3070\u826f\u3044\u306e\u304b\u300d\u300c\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u308b\u306e\u306bROE\u304c\u4e0b\u304c\u308b\u306e\u306f\u306a\u305c\u304b\u300d\u306a\u3069\u3001\u7591\u554f\u3092\u6301\u3064\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306e\u610f\u5473\u3084\u76ee\u5b89\u304b\u3089\u3001ROE\u3092\u6539\u5584\u3055\u305b\u308b\u65b9\u6cd5\u3084\u6d3b\u7528\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u81ea\u793e\u306eROE\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58\u306b\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

1. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u3068\u306f<\/h2>\n

\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306e\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u4ed6\u306e\u6307\u6a19\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

1-1. \u81ea\u5df1\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u305f\u304b\u3092\u793a\u3059\u6307\u6a19<\/h3>\n

\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/span><\/strong>\u3068\u306f\u3001\u300c\u81ea\u5df1\u8cc7\u672c<\/span>\u306b\u5bfe\u3057\u3066\u30011\u5e74\u9593\u3067\u3069\u308c\u3060\u3051\u306e\u5229\u76ca<\/span>\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u793a\u3059\u8ca1\u52d9\u6307\u6a19\u300d<\/strong>\u3067\u3059\u3002<\/p>\n

\u300cReturn on Equity\u300d\u306e\u7565\u3067\u3001\u4e00\u822c\u7684\u306b\u30d1\u30fc\u30bb\u30f3\u30c8\uff08\uff05\uff09\u3067\u8868\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u3001\u81ea\u5df1\u8cc7\u672c\u3092\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u7528\u3044\u307e\u3059\u3002<\/p>\n

ROE\u3067\u5229\u76ca\u3068\u3057\u3066\u7528\u3044\u308b\u306e\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8<\/strong>\u306e\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d<\/strong>\u3067\u3059\u3002\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u672c\u696d\u306b\u3088\u308b\u640d\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u55b6\u696d\u5916\u640d\u76ca\u3084\u7279\u5225\u640d\u76ca\u3001\u6cd5\u4eba\u7a0e\u7b49\u307e\u3067\u53cd\u6620\u3057\u305f\u6700\u7d42\u7684\u306a\u5229\u76ca\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001ROE\u306f\u300c\u4f01\u696d\u6d3b\u52d5\u5168\u4f53\u306e\u7d50\u679c\u3068\u3057\u3066\u6700\u7d42\u7684\u306b\u6b8b\u3063\u305f\u5229\u76ca\u3092\u3082\u3068\u306b\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u300d\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

\u95a2\u9023\u8a18\u4e8b\uff1a
\n\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u7a0e\u52d9\u30c8\u30d4\u30c3\u30af\u30b9\u3010\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u3011\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<\/a>
\n\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u898b\u65b9\u3001\u5229\u76ca\u6539\u5584\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u300d<\/p>\n

\n

\u201c\u81ea\u5df1\u8cc7\u672c\u3068\u306f<\/strong>\u201d<\/p>\n

\u81ea\u5df1\u8cc7\u672c\u3068\u306f\u3001\u682a\u4e3b\u304b\u3089\u51fa\u8cc7\u3055\u308c\u305f\u304a\u91d1\u3084\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u3067\u5f97\u3066\u7a4d\u307f\u7acb\u3066\u3066\u304d\u305f\u5229\u76ca\u306a\u3069\u3001\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u8cc7\u91d1<\/strong>\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1<\/span>\u306f\u5c06\u6765\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u81ea\u5df1\u8cc7\u672c\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u571f\u53f0\u3068\u306a\u308b\u8cc7\u91d1<\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f1a\u8a08\u4e0a\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868<\/strong>\u306e\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u3046\u3061\u3001\u4e3b\u306b\u8cc7\u672c\u91d1\u3084\u5229\u76ca\u5270\u4f59\u91d1\u306a\u3069\u3001\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206<\/strong>\u304c\u81ea\u5df1\u8cc7\u672c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n

\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\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\u300d<\/a><\/p>\n<\/div>\n

1-2. ROE\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

ROE\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong>\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\n

\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09<\/strong>\uff1d<\/strong><\/p>\n

\u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u81ea\u5df1\u8cc7\u672c \u00d7 100<\/strong><\/p>\n<\/div>\n

ROE\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u81ea\u5df1\u8cc7\u672c\u306f\u3001\u7d14\u8cc7\u7523\u304b\u3089\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u306a\u3069\u306e\u81ea\u5df1\u8cc7\u672c\u306b\u542b\u307e\u308c\u306a\u3044\u9805\u76ee\u3092\u9664\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002
\n\u95a2\u9023\u8a18\u4e8b\uff1a\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u7a0e\u52d9\u30c8\u30d4\u30c3\u30af\u30b9\u3010\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u3011\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<\/a><\/p>\n

\u5f53\u671f\u7d14\u5229\u76ca\u304c1,000\u4e07\u5186\u3001\u81ea\u5df1\u8cc7\u672c\u304c1\u5104\u5186\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\n

\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306e<\/strong>\u8a08\u7b97\u4f8b<\/p>\n

\u3010\u6761\u4ef6\u3011<\/p>\n

\u30fb\u5f53\u671f\u7d14\u5229\u76ca\uff1a1,000\u4e07\u5186
\n\u30fb\u81ea\u5df1\u8cc7\u672c\uff1a1\u5104\u5186<\/p>\n

\u3010\u8a08\u7b97\u5f0f\u3011
\nROE\uff1d<\/u><\/span>1,000\u4e07\u5186 \u00f7 1\u5104\u5186 \u00d7 100 \uff1d<\/u> 10<\/span><\/u>\uff05<\/u><\/span><\/strong><\/p>\n<\/div>\n

\u3053\u306e\u5834\u5408\u3001\u81ea\u5df1\u8cc7\u672c1\u5104\u5186\u306b\u5bfe\u3057\u3066\u30011\u5e74\u9593\u306710\uff05\u306b\u3042\u305f\u308b1,000\u4e07\u5186\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001ROE\u3092\u3088\u308a\u6b63\u78ba\u306b\u7b97\u51fa\u3059\u308b\u5834\u5408<\/strong>\u306f\u3001\u671f\u9996\u3068\u671f\u672b\u306e\u81ea\u5df1\u8cc7\u672c\u3092\u5e73\u5747\u3057\u305f\u300c\u5e73\u5747\u81ea\u5df1\u8cc7\u672c\u300d<\/span><\/strong>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n

\n

\u30fb<\/span>\u5e73\u5747\u81ea\u5df1\u8cc7\u672c<\/span>\u00a0<\/span>\uff1d<\/strong>
\n\uff08\u671f\u9996\u81ea\u5df1\u8cc7\u672c\uff0b\u671f\u672b\u81ea\u5df1\u8cc7\u672c\uff09\u00f7 2<\/strong><\/p>\n

\u30fb\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\uff1d <\/strong>
\n\u5f53\u671f\u7d14\u5229\u76ca \u00f7\u00a0\u5e73\u5747\u81ea\u5df1\u8cc7\u672c<\/span>\u00a0<\/span>\u00d7 100<\/strong><\/p>\n<\/div>\n

\u671f\u9996\u81ea\u5df1\u8cc7\u672c\u304c8,000\u4e07\u5186\u3001\u671f\u672b\u81ea\u5df1\u8cc7\u672c\u304c1\u51042,000\u4e07\u5186\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c1,000\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\n

\u300c\u5e73\u5747\u81ea\u5df1\u8cc7\u672c\u300d\u3092\u7528\u3044\u305f\u8a08\u7b97\u4f8b<\/p>\n

\u3010\u6761\u4ef6\u3011<\/p>\n

\u30fb\u671f\u9996\u81ea\u5df1\u8cc7\u672c\uff1a8,000\u4e07\u5186
\n\u30fb\u671f\u672b\u81ea\u5df1\u8cc7\u672c\uff1a1\u51042,000\u4e07\u5186
\n\u30fb\u5f53\u671f\u7d14\u5229\u76ca\uff1a1,000\u4e07\u5186<\/p>\n

\u3010\u8a08\u7b97\u5f0f\u3011<\/p>\n

\u30fb\u5e73\u5747\u81ea\u5df1\u8cc7\u672c<\/u><\/strong>\uff1d
\n\uff088,000\u4e07\u5186\uff0b1\u51042,000\u4e07\u5186\uff09\u00f72\uff1d1\u5104\u5186<\/u><\/p>\n

\u30fbROE<\/u><\/strong>\uff1d
\n1,000\u4e07\u5186\u00f71\u5104\u5186\u00d7100\uff1d<\/u>10\uff05<\/u><\/strong><\/p>\n<\/div>\n

\u671f\u672b\u306e\u81ea\u5df1\u8cc7\u672c1\u51042,000\u4e07\u5186\u3060\u3051\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001ROE\u306f\u7d048.3\uff05\u3067\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001\u5e73\u5747\u81ea\u5df1\u8cc7\u672c\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u671f\u4e2d\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u5897\u6e1b\u3092\u8003\u616e\u3067\u304d\u307e\u3059<\/strong>\u30021\u5e74\u9593\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u3001\u305d\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u4f7f\u308f\u308c\u305f\u81ea\u5df1\u8cc7\u672c\u3068\u306e\u5bfe\u5fdc\u3092\u3088\u308a\u9069\u5207\u306b\u6349\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u5206\u6790\u3084\u6295\u8cc7\u5206\u6790<\/span><\/strong>\u306a\u3069\u3067\u306f\u3001\u5e73\u5747\u81ea\u5df1\u8cc7\u672c\u3092\u7528\u3044\u3066ROE\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001ROE\u304c\u5909\u52d5\u3057\u305f\u539f\u56e0\u3092\u8a73\u3057\u304f\u5206\u6790\u3059\u308b\u65b9\u6cd5<\/strong>\u3068\u3057\u3066\u3001ROE\u3092\u8907\u6570\u306e\u8981\u7d20\u306b\u5206\u3051\u3066\u8003\u3048\u308b\u300c\u30c7\u30e5\u30dd\u30f3\u5206\u89e3\u300d<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u30c7\u30e5\u30dd\u30f3\u5206\u89e3\u306b\u3064\u3044\u3066\u306f4\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1-3. ROE\u3068\u4ed6\u306e\u6307\u6a19\u3068\u306e\u9055\u3044<\/h3>\n

ROE\u3068\u4f3c\u305f\u7d4c\u55b6\u6307\u6a19\u306b\u306f\u3001ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09<\/span><\/strong>\u3084\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/span><\/strong>\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/span><\/strong>\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n
\u6307\u6a19<\/th>\n\u4f55\u3092\u8868\u3059\u304b<\/th>\n\u4e3b\u306a\u78ba\u8a8d\u76ee\u7684<\/th>\n<\/tr>\n<\/thead>\n
ROE<\/span><\/strong>
\n\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/span><\/span><\/td>\n		\u81ea\u5df1\u8cc7\u672c\u3092\u4f7f\u3063\u3066\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u52b9\u7387<\/span><\/td>\n\u81ea\u5df1\u8cc7\u672c\u306e\u53ce\u76ca\u6027<\/span><\/td>\n<\/tr>\n
ROA<\/span><\/strong>
\n\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09<\/span><\/span><\/td>\n		\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u5168\u4f53\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b<\/td>\n\u7dcf\u8cc7\u7523\u306e\u53ce\u76ca\u6027<\/td>\n<\/tr>\n
\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/span><\/strong><\/td>\n\u7dcf\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u58f2\u4e0a\u3092\u751f\u307f\u51fa\u3057\u305f\u304b<\/td>\n\u8cc7\u7523\u306e\u6d3b\u7528\u52b9\u7387<\/td>\n<\/tr>\n
\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/span><\/strong><\/td>\n\u7dcf\u8cc7\u7523\u306b\u5360\u3081\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408<\/td>\n\u8ca1\u52d9\u306e\u5b89\u5168\u6027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ROE<\/span><\/strong>\u306f\u3001\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u3092\u4f7f\u3063\u3066\u3001\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001ROA<\/strong>\u306f\u81ea\u5df1\u8cc7\u672c\u3084\u501f\u5165\u91d1\u306a\u3069\u3067\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u3092\u4f7f\u3063\u3066\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u5168\u4f53\u304b\u3089\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u529b\u3001\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/strong>\u306f\u8cc7\u7523\u304b\u3089\u58f2\u4e0a\u3092\u751f\u307f\u51fa\u3059\u52b9\u7387\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong>\u306f\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u5404\u6307\u6a19\u304b\u3089\u5206\u304b\u308b\u3053\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002ROE\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u76ee\u7684\u306b\u5fdc\u3058\u3066\u4ed6\u306e\u6307\u6a19\u3068\u7d44\u307f\u5408\u308f\u305b\u308b<\/strong>\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3084\u8cc7\u7523\u52b9\u7387\u3001\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3092\u591a\u9762\u7684\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u95a2\u9023\u8a18\u4e8b\uff1a
\n\u300c\u8cc7\u672c\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3066\u308b\uff1f\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u300d<\/a>
\n\u300c\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\u300d<\/a><\/p>\n

2. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306e\u76ee\u5b89<\/h2>\n

ROE\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u30018\uff5e10\uff05\u7a0b\u5ea6\u304c\u4e00\u3064\u306e\u53c2\u8003\u6c34\u6e96<\/strong>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u7d4c\u6e08\u7523\u696d\u7701\u306e\u30ec\u30dd\u30fc\u30c8<\/a>\u3067\u3082\u3001\u4f01\u696d\u304c\u76ee\u6307\u3059ROE\u306e\u6c34\u6e96\u3068\u3057\u30668\uff05\u3092\u4e0a\u56de\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u5b9a\u306eROE\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u3092\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3046\u3048\u3067\u3001\u4e00\u3064\u306e\u5224\u65ad\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001ROE\u306e\u9069\u6b63\u306a\u6c34\u6e96\u306f\u696d\u7a2e\u3084\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30018\uff5e10\uff05\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u3068\u3057\u3001\u6570\u5024\u306e\u80cc\u666f\u3082\u542b\u3081\u3066\u5224\u65ad\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

2-1. ROE\u306e\u6c34\u6e96\u306f\u696d\u7a2e\u3054\u3068\u306b\u7570\u306a\u308b<\/h3>\n

ROE\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u540c\u3058\u696d\u7a2e\u306e\u5b9f\u7e3e\u5024\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3082\u91cd\u8981<\/strong>\u3067\u3059\u3002\u4f01\u696d\u304c\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u3084\u8cc7\u7523\u3001\u5229\u76ca\u7387\u306a\u3069\u306f\u3001\u4e8b\u696d\u306e\u7279\u6027\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u696d\u7a2e\u3054\u3068\u306eROE\u3092\u5206\u6790\u3059\u308b\u969b\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u300c\u7d4c\u6e08\u7523\u696d\u7701\u4f01\u696d\u6d3b\u52d5\u57fa\u672c\u8abf\u67fb\u300d<\/a>\u306a\u3069\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u696d\u7a2e\u5225ROE\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u696d\u754c\u6c34\u6e96\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u696d\u7a2e\u5225\u306eROE\uff082024\u5e74\u5ea6\uff09<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u696d\u7a2e<\/th>\nROE<\/th>\n<\/tr>\n<\/thead>\n
\u5168\u696d\u7a2e<\/td>\n10.92\uff05<\/strong><\/td>\n<\/tr>\n
\u5efa\u8a2d\u696d<\/td>\n11.90\uff05<\/strong><\/td>\n<\/tr>\n
\u88fd\u9020\u696d<\/td>\n10.36\uff05<\/strong><\/td>\n<\/tr>\n
\u60c5\u5831\u901a\u4fe1\u696d<\/td>\n11.68\uff05<\/strong><\/td>\n<\/tr>\n
\u5378\u58f2\u696d<\/td>\n12.76\uff05<\/strong><\/td>\n<\/tr>\n
\u5c0f\u58f2\u696d<\/td>\n11.22\uff05<\/strong><\/td>\n<\/tr>\n
\u4e0d\u52d5\u7523\u696d\u30fb\u7269\u54c1\u8cc3\u8cb8\u696d<\/td>\n9.75\uff05<\/strong><\/td>\n<\/tr>\n
\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d<\/td>\n11.02\uff05<\/strong><\/td>\n<\/tr>\n
\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u5a2f\u697d\u696d<\/td>\n7.62\uff05<\/strong><\/td>\n<\/tr>\n
\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09<\/td>\n11.61\uff05<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c2026\u5e74\u7248\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8 \u4ed8\u5c5e\u7d71\u8a08\u8cc7\u6599\u300d<\/a><\/p>\n

\u4e0a\u8868\u3092\u898b\u308b\u3068\u30012024\u5e74\u5ea6\u306eROE\u306f\u3001\u5168\u696d\u7a2e\u3067\u306f10.92\uff05\u3067\u3059\u304c\u3001\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u5a2f\u697d\u696d\u306f7.62\uff05\u3001\u5378\u58f2\u696d\u306f12.76\uff05\u3068\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u6c34\u6e96\u306b\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u81ea\u793e\u306eROE\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306f\u30018\uff5e10\uff05\u7a0b\u5ea6\u3068\u3044\u3046\u4e00\u822c\u7684\u306a\u6c34\u6e96\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u540c\u696d\u4ed6\u793e\u3084\u696d\u754c\u5e73\u5747\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n

2-2.\u00a0ROE\u306f\u6570\u5024\u306e\u9ad8\u3055\u3060\u3051\u3067\u5224\u65ad\u3057\u306a\u3044<\/h3>\n

ROE\u306f\u3001\u9ad8\u3051\u308c\u3070\u5fc5\u305a\u3057\u3082\u7d4c\u55b6\u72b6\u614b\u304c\u826f\u3044\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002ROE\u304c\u9ad8\u3044\u7406\u7531\u307e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u501f\u5165\u91d1\u304c\u591a\u3044\u4f01\u696d\u3067\u306f\u3001\u7dcf\u8cc7\u7523\u306b\u5360\u3081\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u304c\u4f4e\u304f\u306a\u308a\u3001ROE\u304c\u9ad8\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5229\u76ca\u3092\u7a4d\u307f\u91cd\u306d\u3066\u81ea\u5df1\u8cc7\u672c\u304c\u539a\u304f\u306a\u3063\u305f\u4f01\u696d\u3067\u306f\u3001\u5b89\u5b9a\u3057\u3066\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u3066\u3082ROE\u304c\u4f4e\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6b21\u306e\u56f3\u306f\u3001\u3053\u306e\u9055\u3044\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u8cc7\u7523\u984d\u3068\u5f53\u671f\u7d14\u5229\u76ca\u304c\u540c\u30582\u793e\u3092\u7c21\u6613\u7684\u306b\u6bd4\u8f03\u3057\u305f\u4f8b<\/strong>\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u300c\u30b1\u30fc\u30b91\u300d\u306fROE\u304c20\uff05\u3068\u9ad8\u3044\u3082\u306e\u306e\u3001\u501f\u5165\u91d1\u304c\u591a\u304f\u3001\u8fd4<\/strong>\u6e08\u3084\u5229\u606f\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u300c\u30b1\u30fc\u30b92\u300d\u306fROE\u304c5\uff05\u3068\u4f4e\u3044\u3082\u306e\u306e\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u539a\u304f\u3001\u501f\u5165\u91d1\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u4f4e\u3044\u305f\u3081\u3001\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u306f\u9ad8\u3044<\/strong>\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001ROE\u306e\u9ad8\u3055\u3060\u3051\u3067\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u3084\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306a\u3069\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3001\u53ce\u76ca\u6027\u3084\u8cc7\u7523\u52b9\u7387\u3001\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

3. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/h2>\n

ROE\u304b\u3089\u5206\u304b\u308b\u3053\u3068\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

3-1. \u81ea\u5df1\u8cc7\u672c\u3092\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u304b<\/h3>\n

ROE\u3092\u898b\u308b\u3068\u3001\u4f1a\u793e\u304c\u6301\u3064\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3001\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b<\/strong>\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u540c\u30581\u5104\u5186\u306e\u4f1a\u793e\u3067\u3082\u3001A\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c500\u4e07\u5186\u306a\u3089ROE\u306f5\uff05\u3001B\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c1,000\u4e07\u5186\u306a\u308910\uff05\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001B\u793e\u306fA\u793e\u3068\u540c\u30581\u5104\u5186\u306e\u81ea\u5df1\u8cc7\u672c\u304b\u3089\u30012\u500d\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001B\u793e\u306e\u65b9\u304c\u81ea\u5df1\u8cc7\u672c\u3092\u5229\u76ca\u306b\u3064\u306a\u3052\u308b\u52b9\u7387\u304c\u9ad8\u3044<\/strong>\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n

3-2. \u4ed6\u793e\u3084\u904e\u53bb\u3068\u6bd4\u8f03\u3057\u305f\u3068\u304d\u306e\u53ce\u76ca\u6027\u306e\u5909\u5316<\/h3>\n

ROE\u306f\u3001\u540c\u696d\u4ed6\u793e\u3084\u81ea\u793e\u306e\u904e\u53bb\u306e\u6570\u5024\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068<\/strong>\u3067\u3001\u81ea\u793e\u306e\u7279\u5fb4\u3084\u5909\u5316<\/strong>\u304c\u898b\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u540c\u696d\u4ed6\u793e\u3088\u308aROE\u304c\u4f4e\u3051\u308c\u3070\u3001\u5229\u76ca\u306e\u751f\u307f\u51fa\u3057\u65b9\u3084\u8cc7\u672c\u306e\u6d3b\u7528\u65b9\u6cd5\u306b\u9055\u3044\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u524d\u5e74\u3088\u308aROE\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308c\u3070\u3001\u5229\u76ca\u306e\u6e1b\u5c11\u3084\u81ea\u5df1\u8cc7\u672c\u306e\u5897\u52a0\u306a\u3069\u3001\u305d\u306e\u80cc\u666f\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6bd4\u8f03\u3059\u308b\u5bfe\u8c61\u3092\u6301\u3064\u3053\u3068\u3067\u3001\u73fe\u5728\u306eROE\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u3042\u308b\u306e\u304b\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

3-3. \u7d4c\u55b6\u6539\u5584\u304c\u5fc5\u8981\u306a\u8ab2\u984c<\/h3>\n

ROE\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5229\u76ca\u7387\u306e\u4f4e\u4e0b\u3084\u8cc7\u7523\u306e\u6d3b\u7528\u4e0d\u8db3\u306a\u3069\u304c\u80cc\u666f\u306b\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

\u305f\u3068\u3048\u3070\u3001\u5546\u54c1\u306e\u63a1\u7b97\u6027\u304c\u60aa\u5316\u3057\u3066\u5229\u76ca\u7387\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u3001\u8a2d\u5099\u3084\u5728\u5eab\u304c\u5897\u3048\u305f\u3082\u306e\u306e\u58f2\u4e0a\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001ROE\u3060\u3051\u3067\u306f\u5177\u4f53\u7684\u306a\u539f\u56e0\u307e\u3067\u306f\u7279\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002\u4ed6\u306e\u5909\u52d5\u8981\u56e0\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001ROE\u304c\u5909\u52d5\u3057\u305f\u539f\u56e0\u3092\u8a73\u3057\u304f\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u5206\u6790\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\uff14\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

4. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u304c\u5909\u52d5\u3059\u308b\u4ed5\u7d44\u307f<\/h2>\n

ROE\u304c\u5909\u52d5\u3059\u308b\u4ed5\u7d44\u307f<\/strong>\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u8996\u70b9\u3082\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

ROE\u306f\u3001\u5229\u76ca\u3084\u81ea\u5df1\u8cc7\u672c\u306e\u5909\u5316\u306b\u3088\u3063\u3066\u6bce\u5e74\u5909\u52d5\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6570\u5024\u306e\u9ad8\u4f4e\u3060\u3051\u3067\u306a\u304f\u3001\u306a\u305cROE\u304c\u4e0a\u304c\u3063\u305f\u306e\u304b\u3001\u4e0b\u304c\u3063\u305f\u306e\u304b<\/strong>\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

4-1. ROE\u306f\u300c\u5229\u76ca\u300d\u3068\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u306e\u5909\u5316\u306b\u3088\u3063\u3066\u52d5\u304f<\/h3>\n

ROE\u306f\u300c\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u81ea\u5df1\u8cc7\u672c\u00d7100\u300d\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u5f53\u671f\u7d14\u5229\u76ca<\/span>\u3068\u81ea\u5df1\u8cc7\u672c<\/span>\u306e\u4e21\u65b9\u306e\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002<\/strong><\/p>\n

\u81ea\u5df1\u8cc7\u672c\u304c\u5909\u308f\u3089\u306a\u3051\u308c\u3070\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c\u5897\u3048\u308b\u3068ROE\u306f\u4e0a\u6607\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c\u540c\u3058\u3067\u3082\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u3048\u308b\u3068ROE\u306f\u4f4e\u4e0b\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u3066\u3082ROE\u304c\u4f4e\u4e0b\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

\u305f\u3068\u3048\u3070\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c1,000\u4e07\u5186\u304b\u30891,200\u4e07\u5186\u306b\u5897\u3048\u3066\u3082\u3001\u81ea\u5df1\u8cc7\u672c\u304c1\u5104\u5186\u304b\u30891\u51045,000\u4e07\u5186\u306b\u5897\u3048\u308c\u3070\u3001ROE\u306f10\uff05\u304b\u30898\uff05\u306b\u4f4e\u4e0b\u3057\u307e\u3059\u3002\u5229\u76ca\u306e\u5897\u52a0\u4ee5\u4e0a\u306b\u81ea\u5df1\u8cc7\u672c\u304c\u5897\u3048\u305f\u305f\u3081\u3067\u3059\u3002<\/strong><\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001ROE\u304c\u5909\u52d5\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3068\u81ea\u5df1\u8cc7\u672c\u304c\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u305f\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u3053\u308c\u3060\u3051\u3067\u306f\u300c\u306a\u305c\u5229\u76ca\u304c\u6e1b\u3063\u305f\u306e\u304b\u300d\u300c\u306a\u305c\u8cc7\u672c\u52b9\u7387\u304c\u5909\u5316\u3057\u305f\u306e\u304b\u300d\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u539f\u56e0\u307e\u3067\u306f\u5206\u304b\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u3055\u3089\u306b\u8a73\u3057\u304f\u5206\u6790\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u306e\u304c\u3001\u6b21\u306b\u8aac\u660e\u3059\u308b\u30c7\u30e5\u30dd\u30f3\u5206\u89e3<\/strong>\u3067\u3059\u3002<\/p>\n

4-2. ROE\u304c\u5909\u52d5\u3057\u305f\u539f\u56e0\u306f3\u3064\u306e\u6307\u6a19\u304b\u3089\u78ba\u8a8d\u3059\u308b<\/h3>\n

ROE\u304c\u5909\u52d5\u3057\u305f\u3068\u304d\u306f\u3001\u300c\u5229\u76ca\u300d\u300c\u8cc7\u7523\u300d\u300c\u8cc7\u672c\u300d<\/span><\/strong>\u306e3\u3064\u306e\u8996\u70b9\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3068\u3001\u539f\u56e0\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e3\u3064\u306e\u6307\u6a19\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
\u3069\u3053\u3092\u898b\u308b\uff1f<\/th>\n\u78ba\u8a8d\u3059\u308b\u6307\u6a19<\/th>\n\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<\/thead>\n
\u5229\u76ca<\/strong><\/td>\n\u58f2\u4e0a\u9ad8\u5f53\u671f\u7d14\u5229\u76ca\u7387<\/td>\n\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u5341\u5206\u306a\u5229\u76ca\u3092\u6b8b\u305b\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n
\u8cc7\u7523<\/strong><\/td>\n\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/td>\n\u8a2d\u5099\u3084\u5728\u5eab\u306a\u3069\u306e\u8cc7\u7523\u3092\u58f2\u4e0a\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n
\u8cc7\u672c<\/strong><\/td>\n\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8<\/td>\n\u81ea\u5df1\u8cc7\u672c\u3068\u501f\u5165\u91d1\u306a\u3069\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u5909\u5316\u3057\u3066\u3044\u306a\u3044\u304b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3053\u306e\u3088\u3046\u306bROE\u30923\u3064\u306e\u6307\u6a19\u306b\u5206\u3051\u3066\u5206\u6790\u3059\u308b\u65b9\u6cd5\u3092\u3001\u300c\u30c7\u30e5\u30dd\u30f3\u5206\u89e3\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u30c7\u30e5\u30dd\u30f3\u5206\u89e3\u3067\u306f\u3001ROE\u3092\u6b21\u306e\u5f0f\u3067\u8868\u3057\u307e\u3059\u3002<\/p>\n

\n

ROE \uff1d <\/strong><\/p>\n

\u58f2\u4e0a\u9ad8\u5f53\u671f\u7d14\u5229\u76ca\u7387 \u00d7 \u7dcf\u8cc7\u7523\u56de\u8ee2\u7387 \u00d7 \u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8<\/strong><\/p>\n<\/div>\n

\u3064\u307e\u308a\u3001ROE\u304c\u5909\u52d5\u3057\u305f\u3068\u304d\u306f\u3001\u300c\u5229\u76ca\u3092\u5341\u5206\u306b\u51fa\u305b\u3066\u3044\u308b\u304b\u300d\u300c\u8cc7\u7523\u3092\u58f2\u4e0a\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u300d\u300c\u8cc7\u672c\u69cb\u6210\u304c\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u304b\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u539f\u56e0\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n

\u305f\u3068\u3048\u3070\u3001ROE\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u30fb\u30fb\u30fb<\/p>\n

 <\/p>\n

\u30fb\u58f2\u4e0a\u9ad8\u5f53\u671f\u7d14\u5229\u76ca\u7387<\/strong>\u304c\u4e0b\u304c\u3063\u3066\u3044\u308c\u3070\u3001\u539f\u6750\u6599\u8cbb\u3084\u4eba\u4ef6\u8cbb\u306e\u5897\u52a0\u306a\u3069\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u6e1b\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002
\n\u30fb\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387<\/strong>\u304c\u4e0b\u304c\u3063\u3066\u3044\u308c\u3070\u3001\u8a2d\u5099\u3084\u5728\u5eab\u304c\u5897\u3048\u305f\u3082\u306e\u306e\u3001\u58f2\u4e0a\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
\n\u30fb\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8<\/strong>\u304c\u5909\u5316\u3057\u3066\u3044\u308c\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u3084\u501f\u5165\u91d1\u306a\u3069\u306e\u8cc7\u672c\u69cb\u6210\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n

4-3. ROE\u306f\u7a0e\u52d9\u30fb\u4f1a\u8a08\u4e0a\u306e\u8981\u56e0\u3067\u3082\u5909\u52d5\u3059\u308b<\/h3>\n

ROE\u3092\u5206\u6790\u3059\u308b\u969b\u306f\u3001\u672c\u696d\u306e\u53ce\u76ca\u6027\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u5f71\u97ff<\/span><\/strong>\u3082\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

ROE\u306e\u8a08\u7b97\u306b\u4f7f\u3046\u5f53\u671f\u7d14\u5229\u76ca\u3084\u81ea\u5df1\u8cc7\u672c\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u56e0\u3067\u3082\u5909\u52d5\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

\n
    \n
  • \u6cd5\u4eba\u7a0e\u7387\u3084\u7a0e\u984d\u63a7\u9664<\/strong>
    \n\u7a0e\u8ca0\u62c5\u304c\u5909\u308f\u308b\u3068\u3001\u55b6\u696d\u5229\u76ca\u304c\u540c\u3058\u3067\u3082\u5f53\u671f\u7d14\u5229\u76ca\u304c\u5909\u308f\u308a\u3001ROE\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002
    \n\uff08\u4f8b\uff09\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3088\u308b\u7a0e\u984d\u63a7\u9664\u306a\u3069<\/p>\n<\/li>\n
  • \u6e1b\u4fa1\u511f\u5374\u3084\u5f15\u5f53\u91d1\u3001\u6e1b\u640d\u640d\u5931\u3001\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u306a\u3069<\/strong>
    \n\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3063\u3066\u5f53\u671f\u7d14\u5229\u76ca\u304c\u4e00\u6642\u7684\u306b\u6e1b\u5c11\u3057\u3001ROE\u304c\u4f4e\u4e0b\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n
  • \u81ea\u793e\u682a\u8cb7\u3044<\/strong>
    \n\u81ea\u5df1\u8cc7\u672c\u304c\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082ROE\u304c\u4e0a\u6607\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n

    \u307e\u305f\u3001\u8ca1\u52d9\u5206\u6790\u306e\u76ee\u7684\u306b\u3088\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u3068\u3057\u3066\u63a1\u7528\u3059\u308b\u7bc4\u56f2\u304c\u7570\u306a\u308a\u3001\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u3063\u3066ROE\u306e\u6570\u5024\u306b\u5dee\u304c\u751f\u3058\u308b\u5834\u5408<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u305d\u306e\u305f\u3081\u3001ROE\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u305f\u3068\u304d\u306f\u3001\u300c\u672c\u696d\u306e\u53ce\u76ca\u6027\u304c\u5909\u5316\u3057\u305f\u306e\u304b\u300d\u300c\u7a0e\u52d9\u30fb\u4f1a\u8a08\u4e0a\u306e\u8981\u56e0\u304c\u5f71\u97ff\u3057\u305f\u306e\u304b\u300d\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

    5. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5<\/h2>\n

    ROE\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3084\u501f\u5165\u91d1\u3092\u542b\u3081\u305f\u8cc7\u672c\u3092\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

    4\u7ae0\u307e\u3067\u306b\u89e3\u8aac\u3057\u305f\u8996\u70b9\u3092\u8e0f\u307e\u3048\u3001\u4f01\u696d\u304c\u5b9f\u52d9\u3067\u53d6\u308a\u7d44\u3081\u308b\u4e3b\u306a\u6539\u5584\u65b9\u6cd5\u3092<\/strong>\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

    5-1. \u5229\u76ca\u7387\u306e\u9ad8\u3044\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u3092\u4f38\u3070\u3059<\/h3>\n

    ROE\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5\u306e\u4e00\u3064\u306f\u3001\u5229\u76ca\u7387\u306e\u9ad8\u3044\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u3092\u4f38\u3070\u3057\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n

    \u540c\u3058\u58f2\u4e0a\u9ad8\u3067\u3082\u3001\u5229\u76ca\u7387\u306e\u9ad8\u3044\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u6bd4\u7387\u304c\u9ad8\u307e\u308c\u3070\u3001\u3088\u308a\u591a\u304f\u306e\u5229\u76ca\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002\u307e\u305a\u306f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306e\u58f2\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

    \n

    \u3010\u4e00\u4f8b\u3011\u5229\u76ca\u7387\u306e\u9ad8\u3044\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u3092\u4f38\u3070\u3059\u65b9\u6cd5<\/p>\n

      \n
    • \u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306e\u5229\u76ca\u7387\u3092\u78ba\u8a8d\u3057\u3001\u5229\u76ca\u7387\u306e\u9ad8\u3044\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u5f37\u5316\u3059\u308b<\/li>\n
    • \u9ad8\u4ed8\u52a0\u4fa1\u5024\u306e\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u958b\u767a\u3057\u3001\u8ca9\u58f2\u5358\u4fa1\u3092\u9ad8\u3081\u308b<\/li>\n
    • \u4fdd\u5b88\u5951\u7d04\u3084\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u3001\u7d99\u7d9a\u7684\u306b\u53ce\u76ca\u3092\u5f97\u3089\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u5897\u3084\u3059<\/li>\n
    • \u63a1\u7b97\u6027\u306e\u4f4e\u3044\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3084\u8ca9\u58f2\u65b9\u6cd5\u3092\u898b\u76f4\u3059<\/li>\n<\/ul>\n<\/div>\n

      \u5229\u76ca\u7387\u306e\u9ad8\u3044\u4e8b\u696d\u306b\u4eba\u6750\u3084\u8cc7\u91d1\u306a\u3069\u306e\u7d4c\u55b6\u8cc7\u6e90\u3092\u91cd\u70b9\u7684\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u3067\u3001ROE\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

      5-2. \u539f\u4fa1\u3084\u56fa\u5b9a\u8cbb\u3092\u898b\u76f4\u3057\u3066\u5229\u76ca\u7387\u3092\u6539\u5584\u3059\u308b<\/h3>\n

      \u58f2\u4e0a\u3092\u4f38\u3070\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u539f\u4fa1\u3084\u56fa\u5b9a\u8cbb\u3092\u898b\u76f4\u3057\u3066\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/strong>\u3082ROE\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

      \u58f2\u4e0a\u304c\u540c\u3058\u3067\u3082\u3001\u539f\u6750\u6599\u8cbb\u3084\u5916\u6ce8\u8cbb\u306a\u3069\u306e\u539f\u4fa1\u3092\u6291\u3048\u305f\u308a\u3001\u4e0d\u8981\u306a\u56fa\u5b9a\u8cbb\u3092\u524a\u6e1b\u3057\u305f\u308a\u3059\u308c\u3070\u3001\u5229\u76ca\u7387\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

      \n

      \u3010\u4e00\u4f8b<\/span>\u3011\u539f\u4fa1\u3084\u56fa\u5b9a\u8cbb\u3092\u898b\u76f4\u3059\u65b9\u6cd5<\/p>\n

        \n
      • \u4ed5\u5165\u5148\u3084\u4ed5\u5165\u6761\u4ef6\u3092\u898b\u76f4\u3057\u3001\u539f\u6750\u6599\u8cbb\u3092\u6291\u3048\u308b<\/li>\n
      • \u5916\u6ce8\u3059\u308b\u696d\u52d9\u3084\u5951\u7d04\u5185\u5bb9\u3092\u898b\u76f4\u3059<\/li>\n
      • \u696d\u52d9\u5de5\u7a0b\u3092\u6539\u5584\u3057\u3001\u6b8b\u696d\u3084\u975e\u52b9\u7387\u306a\u4f5c\u696d\u3092\u6e1b\u3089\u3059<\/li>\n
      • \u5229\u7528\u3057\u3066\u3044\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u3084\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e\u56fa\u5b9a\u8cbb\u3092\u898b\u76f4\u3059<\/li>\n<\/ul>\n<\/div>\n

        \u305f\u3060\u3057\u3001\u904e\u5ea6\u306a\u30b3\u30b9\u30c8\u524a\u6e1b\u306f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u4f4e\u4e0b\u3084\u4eba\u6750\u6d41\u51fa\u306a\u3069\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3092\u640d\u306a\u308f\u306a\u3044\u7bc4\u56f2\u3067\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u4f4e\u3044\u652f\u51fa\u304b\u3089\u898b\u76f4\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

        5-3. \u904a\u4f11\u8cc7\u7523\u3084\u8a2d\u5099\u6295\u8cc7\u3092\u898b\u76f4\u3057\u3001\u8cc7\u672c\u3092\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3059\u308b<\/h3>\n

        ROE\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u58f2\u4e0a\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b<\/strong>\u3092\u898b\u76f4\u3059\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n

        \u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u3084\u8a2d\u5099\u3001\u904e\u5270\u306a\u5728\u5eab\u306a\u3069\u304c\u5897\u3048\u308b\u3068\u3001\u8cc7\u7523\u304c\u5897\u3048\u3066\u3082\u58f2\u4e0a\u306b\u3064\u306a\u304c\u3089\u305a\u3001\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\u304c\u4f4e\u4e0b\u3059\u308b\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

        \n

        \u3010\u4e00\u4f8b<\/span>\u3011\u8cc7\u7523\u3092\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5<\/p>\n

          \n
        • \u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u5374\u30fb\u8cc3\u8cb8\u3059\u308b<\/li>\n
        • \u7a3c\u50cd\u7387\u306e\u4f4e\u3044\u8a2d\u5099\u3092\u58f2\u5374\u30fb\u96c6\u7d04\u3059\u308b<\/li>\n
        • \u904e\u5270\u306a\u5728\u5eab\u3092\u6e1b\u3089\u3057\u3001\u9069\u6b63\u5728\u5eab\u3092\u7dad\u6301\u3059\u308b<\/li>\n
        • \u8a2d\u5099\u6295\u8cc7\u524d\u306b\u3001\u6295\u8cc7\u984d\u306b\u898b\u5408\u3046\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u5f97\u3089\u308c\u308b\u304b\u691c\u8a0e\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n

          \u7279\u306b\u8a2d\u5099\u6295\u8cc7\u3067\u306f\u3001\u8a2d\u5099\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u81ea\u4f53\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u306b\u3088\u3063\u3066\u3069\u306e\u7a0b\u5ea6\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u308b\u306e\u304b<\/strong>\u3092\u4e8b\u524d\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

          5-4. \u501f\u5165\u91d1\u3092\u9069\u5207\u306b\u6d3b\u7528\u3057\u3001\u8cc7\u672c\u52b9\u7387\u3092\u9ad8\u3081\u308b<\/h3>\n

          \u501f\u5165\u91d1\u3092\u9069\u5207\u306b\u6d3b\u7528\u3057\u3066\u4e8b\u696d\u3092\u6210\u9577\u3055\u305b\u308b\u3053\u3068<\/strong>\u3082\u3001ROE\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          \u501f\u5165\u91d1\u3092\u8a2d\u5099\u6295\u8cc7\u3084\u4e8b\u696d\u62e1\u5927\u306b\u5145\u3066\u3001\u305d\u306e\u8cc7\u91d1\u306b\u3088\u3063\u3066\u5341\u5206\u306a\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u308c\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u3060\u3051\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3088\u308a\u3082\u8cc7\u672c\u52b9\u7387\u304c\u9ad8\u307e\u308a\u3001ROE\u304c\u4e0a\u6607\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          \n

          \u3010\u4e00\u4f8b\u3011\u501f\u5165\u91d1\u3092\u6d3b\u7528\u3059\u308b\u5834\u9762<\/p>\n

            \n
          • \u751f\u7523\u80fd\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u8a2d\u5099\u6295\u8cc7\u306b\u6d3b\u7528\u3059\u308b<\/li>\n
          • \u65b0\u5e97\u8217\u3084\u65b0\u62e0\u70b9\u306e\u958b\u8a2d\u8cc7\u91d1\u306b\u5145\u3066\u308b<\/li>\n
          • \u65b0\u898f\u4e8b\u696d\u306a\u3069\u3001\u5c06\u6765\u306e\u5229\u76ca\u306b\u3064\u306a\u304c\u308b\u6295\u8cc7\u306b\u6d3b\u7528\u3059\u308b<\/li>\n
          • \u501f\u5165\u524d\u306b\u3001\u898b\u8fbc\u307e\u308c\u308b\u5229\u76ca\u3068\u91d1\u5229\u30fb\u8fd4\u6e08\u8ca0\u62c5\u3092\u6bd4\u8f03\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n

            \u305f\u3060\u3057\u3001ROE\u3092\u9ad8\u3081\u308b\u3053\u3068\u3060\u3051\u3092\u76ee\u7684\u306b\u501f\u5165\u91d1\u3092\u5897\u3084\u3059\u306e\u306f\u9069\u5207\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u60f3\u5b9a\u3057\u305f\u5229\u76ca\u3092\u5f97\u3089\u308c\u306a\u3051\u308c\u3070\u3001\u5229\u606f\u3084\u8fd4\u6e08\u306e\u8ca0\u62c5\u304c\u5897\u3048\u3001\u8ca1\u52d9\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            \u305d\u306e\u305f\u3081\u3001\u501f\u5165\u91d1\u3092\u6d3b\u7528\u3059\u308b\u969b\u306f\u3001\u6295\u8cc7\u306b\u3088\u3063\u3066\u898b\u8fbc\u307e\u308c\u308b\u53ce\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u8fd4\u6e08\u80fd\u529b\u3084\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306a\u3069\u306e\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

            6. \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u3092\u6d3b\u7528\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n

            ROE\u3092\u7d4c\u55b6\u6307\u6a19\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

            ROE\u306f\u3001\u5358\u5e74\u5ea6\u306e\u6570\u5024\u3060\u3051\u3067\u8a55\u4fa1\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7d99\u7d9a\u7684\u306b\u78ba\u8a8d\u3057\u3066\u7d4c\u55b6\u6539\u5584\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n

            6-1. \u5358\u5e74\u5ea6\u3067\u306f\u306a\u304f\u7d99\u7d9a\u7684\u306a\u63a8\u79fb\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

            \u8a2d\u5099\u6295\u8cc7\u3084\u4e00\u6642\u7684\u306a\u5229\u76ca\u30fb\u640d\u5931\u306a\u3069\u306e\u5f71\u97ff\u306b\u3088\u3063\u3066\u3001ROE\u306f\u5e74\u5ea6\u3054\u3068\u306b\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            \u305d\u306e\u305f\u3081\u30013\uff5e5\u5e74\u7a0b\u5ea6\u306e\u63a8\u79fb\u3092\u78ba\u8a8d\u3057\u3001ROE\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u3066\u3044\u308b\u304b\u3092\u898b\u308b<\/strong>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u7d99\u7d9a\u7684\u306b\u4e0a\u6607\u30fb\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u4e00\u6642\u7684\u306b\u5909\u52d5\u3057\u305f\u306e\u304b\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

            \u5927\u304d\u304f\u5909\u52d5\u3057\u305f\u5e74\u5ea6\u304c\u3042\u308c\u3070\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3084\u81ea\u5df1\u8cc7\u672c\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u539f\u56e0\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n

            6-2. \u7d4c\u55b6\u76ee\u6a19\uff08KPI\uff09\u306e\u4e00\u3064\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b<\/h3>\n

            ROE\u306f\u3001\u7d4c\u55b6\u76ee\u6a19\uff08KPI\uff09\u306e\u4e00\u3064\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u65b9\u6cd5<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002KPI\u3068\u306f\u3001\u76ee\u6a19\u306e\u9054\u6210\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/p>\n

            \u305f\u3068\u3048\u3070\u3001ROE\u306e\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3001\u6c7a\u7b97\u6642\u306a\u3069\u306b\u5b9f\u7e3e\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002\u76ee\u6a19\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u5229\u76ca\u304c\u5341\u5206\u306b\u51fa\u3066\u3044\u308b\u304b\u3001\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u304b\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3001\u4eca\u5f8c\u306e\u6539\u5584\u306b\u3064\u306a\u3052\u307e\u3059\u3002<\/p>\n

            \u305f\u3060\u3057\u3001ROE\u3060\u3051\u3092\u91cd\u8996\u3059\u308b\u3068\u3001\u77ed\u671f\u7684\u306a\u5229\u76ca\u3092\u512a\u5148\u3057\u305f\u308a\u3001\u501f\u5165\u91d1\u3092\u5897\u3084\u3057\u305f\u308a\u3057\u3066ROE\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306a\u3069\u4ed6\u306e\u6307\u6a19\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n

            6-3. \u6539\u5584\u7b56\u306b\u5fdc\u3058\u305f\u6307\u6a19\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b<\/h3>\n

            ROE\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u65bd\u7b56\u3092\u884c\u3063\u305f\u3068\u304d\u306f\u3001ROE\u3060\u3051\u3067\u306a\u304f\u3001\u65bd\u7b56\u306b\u95a2\u9023\u3059\u308b\u6307\u6a19\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n

            \u305f\u3068\u3048\u3070\u3001\u539f\u4fa1\u3092\u898b\u76f4\u3057\u305f\u5834\u5408\u306f\u5229\u76ca\u7387\u3001\u5728\u5eab\u3092\u6e1b\u3089\u3057\u305f\u5834\u5408\u306f\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\u306a\u3069\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002ROE\u3060\u3051\u3092\u898b\u308b\u3088\u308a\u3082\u3001\u5b9f\u65bd\u3057\u305f\u65bd\u7b56\u304c\u3069\u306e\u90e8\u5206\u306b\u52b9\u679c\u3092\u4e0e\u3048\u305f\u306e\u304b\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n

            \u52b9\u679c\u304c\u5341\u5206\u306b\u8868\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u539f\u56e0\u3092\u78ba\u8a8d\u3057\u3001\u65bd\u7b56\u306e\u898b\u76f4\u3057\u306b\u3064\u306a\u3052\u307e\u3059\u3002<\/p>\n

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

            \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19<\/strong>\u3067\u3059\u3002\u6570\u5024\u306e\u9ad8\u3055\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u540c\u696d\u4ed6\u793e\u3084\u904e\u53bb\u306e\u63a8\u79fb\u3068\u6bd4\u8f03\u3057\u3001\u5909\u52d5\u3057\u305f\u539f\u56e0\u307e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

            \u307e\u305f\u3001ROE\u3060\u3051\u3067\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u3084\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306a\u3069\u306e\u6307\u6a19\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3001\u53ce\u76ca\u6027\u30fb\u8cc7\u7523\u52b9\u7387\u30fb\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

            ROE\u306e\u5909\u52d5\u8981\u56e0\u306e\u5206\u6790\u3084\u6539\u5584\u7b56\u306e\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

            \u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306f\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u8ca1\u52d9\u6307\u6a19\u300d\u3067\u3059\u3002 \u4f01\u696d\u306e\u53ce\u76ca\u6027\u3084\u8cc7\u672c\u52b9\u7387\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u3068\u3057\u3066\u3001\u6295\u8cc7\u5bb6\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u5206\u6790\u306b\u3082\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u300c\u305d\u3082\u305d […]<\/p>\n","protected":false},"author":12,"featured_media":3491,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1,42],"class_list":["post-3494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","category-accounting","tag-journalize","tag-zeirishi"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3494","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=3494"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3494\/revisions"}],"predecessor-version":[{"id":3497,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3494\/revisions\/3497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3491"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}