\u30a4\u30f3\u30c8\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\uff1a
\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u7c73\u56fd\u3078\u306e\u9032\u51fa\u306f\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u9b45
\u529b\u7684\u306a\u4e8b\u696d\u62e1\u5927\u306e\u6a5f\u4f1a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6210\u9577\u3092\u7d9a\u3051\u308b\u7c73\u56fd\u5e02\u5834\u306b\u306f\u3001\u6f5c\u5728\u7684\u306a\u9867\u5ba2\u5c64\u3084\u30d3\u30b8\u30cd
\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7c73\u56fd\u9032\u51fa\u306b\u306f\u3001\u8907\u96d1\u3067\u591a\u69d8\u306a\u7c73\u56fd\u306e\u6cd5\u4eba\u7a0e\u5236
\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u7b49\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u3084\u8ab2\u984c\u304c\u4f34\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8ab2\u984c\u3092
\u89e3\u6c7a\u3057\u7c73\u56fd\u9032\u51fa\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u6e96\u5099\u30fb\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c
\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u7c73\u56fd\u9032\u51fa\u306b\u304a\u3051\u308b\u7d4c\u7406\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US GAAP\uff09\u3078\u306e\u5bfe\u5fdc\uff1a
\u7c73\u56fd\u5e02\u5834\u306b\u9032\u51fa\u3059\u308b\u4f01\u696d\u306f\u3001\u7c73\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bUS GAAP\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f01\u696d\u306e\u8ca1
\u52d9\u5831\u544a\u3092\u6b63\u78ba\u304b\u3064\u900f\u660e\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u57fa\u6e96\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059
\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u7406\u90e8\u9580\u306f\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u7fd2\u719f\u3057\u3001\u7c73\u56fd\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u5831\u544a\u8981\u4ef6\u306b\u5bfe\u5fdc\u3059
\u308b\u305f\u3081\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n
\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd\uff1a
\u7d4c\u7406\u90e8\u9580\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u3092\u4f5c\u6210\u3057\u3001\u7d4c\u6e08\u7684\u306a\u72b6\u6cc1\u3084\u696d\u7e3e\u3092\u3001\u305d\u306e\u5229\u7528\u8005\u306b\u9069\u6642\u306b\u5831\u544a\u3059\u308b\u91cd
\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u304a\u308a\u3001\u6b63\u78ba\u306a\u7d4c\u7406\u60c5\u5831\u306f\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u6295\u8cc7\u306e\u6c7a\u5b9a\u306b\u304a
\u3044\u3066\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u9069\u5207\u306a\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u3068\u5916\u90e8\u4f1a\u8a08\u76e3\u67fb\u7b49\u306e\u5b9f\u65bd\u3082\u4fe1\u983c
\u6027\u306e\u78ba\u4fdd\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n
\u9023\u90a6\u6cd5\u4eba\u7a0e\u3068\u5dde\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3068\u9075\u5b88\uff1a
\u7c73\u56fd\u306b\u306f\u9023\u90a6\u3068\u5dde\u3067\u5225\u306e\u6cd5\u4eba\u7a0e\u5236\u304c\u5b58\u5728\u3057\u3001\u4f01\u696d\u306f\u305d\u308c\u305e\u308c\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059
\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9023\u90a6\u7a0e\u306f\u5168\u7c73\u4e00\u5f8b\u306e\u57fa\u6e96\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u5dde\u7a0e\u306f\u5dde\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e
\u5236\u3067\u3001\u305d\u306e\u8a08\u7b97\u65b9\u5f0f\u3084\u7a0e\u7387\u306f\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u8907\u96d1\u3067\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3068\u7c73\u5b50\u4f1a\u793e\u306e\u9593
\u3067\u69d8\u3005\u306a\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u4e8b\u3082\u591a\u304f\u3001\u3053\u308c\u3089\u306e\u53d6\u5f15\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u89b3\u70b9\u304b\u3089\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u308b
\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7c73\u56fd\u9032\u51fa\u4f01\u696d\u306f\u3001\u9069\u5207\u306a\u7a0e\u52d9\u6226\u7565\u3092\u7b56\u5b9a\u3057\u3001\u7a0e\u52d9\u7533\u544a\u306e\u7de0\u3081\u5207\u308a\u3084\u5fc5\u8981\u306a\u66f8
\u985e\u306e\u63d0\u51fa\u8981\u4ef6\u3092\u53b3\u5bc6\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u3001\u6cd5\u7684\u306a
\u30ea\u30b9\u30af\u3084\u5236\u88c1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7d4c\u7406\u90e8\u9580\u306f\u7a0e\u52d9\u898f\u5236\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3092
\u5bc6\u306b\u3057\u3001\u9069\u5207\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u8ab2\u984c\uff1a<\/p>\n\n\n\n
\u7d4c\u7406\u90e8\u9580\u793e\u54e1\u306e\u96c7\u7528\u3068\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\uff08\u5f93\u696d\u54e1\u306e\u5165\u308c\u66ff\u308f\u308a\uff09\uff1a
\u4e0a\u8a18\u306e\u901a\u308a\u3001\u7d4c\u7406\u90e8\u9580\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3084\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066
\u304a\u308a\u3001\u7d4c\u7406\u90e8\u9580\u306e\u30b9\u30bf\u30c3\u30d5\u306f\u305d\u306e\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u81ea\u793e\u3067\u4f1a\u8a08\u30fb\u7a0e\u52d9\u696d\u52d9\u3092\u62c5\u5f53\u3059\u308b\u306b\u306f
\u3001\u5c02\u9580\u30b9\u30ad\u30eb\u3092\u6301\u3063\u305f\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306a\u3069\u3001\u591a
\u5927\u306a\u8cbb\u7528\u304c\u639b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7c73\u56fd\u306f\u6162\u6027\u7684\u306a\u4eba\u624b\u4e0d\u8db3\u3068\u7d66\u4e0e\u6c34\u6e96\u306e\u9ad8\u9a30\u306b\u3088\u308a\u3001
\u5f93\u696d\u54e1\u306e\u96e2\u8077\u7387\u306e\u4e0a\u6607\u306f\u696d\u7a2e\u3092\u554f\u308f\u305a\u5927\u304d\u306a\u793e\u4f1a\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7d4c\u7406\u90e8\u9580\u306e\u793e\u54e1\u306e\u30bf\u30fc
\u30f3\u30aa\u30fc\u30d0\u30fc\u306e\u969b\u306b\u306f\u3001\u518d\u5ea6\u306e\u96c7\u7528\u30fb\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30fb\u696d\u52d9\u306e\u5f15\u304d\u7d99\u304e\u7b49\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u6df1\u523b\u306a\u8ab2\u984c
\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u306b\u3088\u308b\u554f\u984c\u70b9\uff1a
\u7d4c\u7406\u90e8\u9580\u793e\u54e1\u306e\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u304c\u8d77\u3053\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
a) \u30ce\u30a6\u30cf\u30a6\u306e\u55aa\u5931\u3000\uff0d\u3000\u7d4c\u7406\u90e8\u9580\u306e\u793e\u54e1\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9
\u306b\u7cbe\u901a\u3057\u3066\u3044\u307e\u3059\u3002\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u306b\u3088\u3063\u3066\u7d4c\u9a13\u8c4a\u5bcc\u306a\u793e\u54e1\u304c\u9000\u8077\u3057\u3001\u65b0\u305f\u306a\u793e\u54e1\u3068\u5165
\u308c\u66ff\u308f\u308b\u3068\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u55aa\u5931\u3084\u696d\u52d9\u306e\u5f15\u7d99\u304e\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
b) \u8ca1\u52d9\u60c5\u5831\u306e\u4fe1\u983c\u6027\u306e\u4f4e\u4e0b\u3000\uff0d\u3000\u7d4c\u7406\u90e8\u9580\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u983b\u7e41\u306b\u5165\u308c\u66ff\u308f\u308b\u3068\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u6b63
\u78ba\u6027\u3084\u4fe1\u983c\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u305f\u306a\u793e\u54e1\u306f\u7d4c\u9a13\u4e0d\u8db3\u3084\u9069\u5207\u306a\u30c8\u30ec\u30fc
\u30cb\u30f3\u30b0\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u3001\u307e\u305f\u696d\u52d9\u5f15\u7d99\u304e\u306e\u4e0d\u5099\u306a\u3069\u306b\u3088\u308a\u3001\u30df\u30b9\u3084\u30a8\u30e9\u30fc\u304c
\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002
c) \u751f\u7523\u6027\u306e\u4f4e\u4e0b\u3000\uff0d\u3000\u7d4c\u7406\u90e8\u9580\u306e\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u306f\u3001\u696d\u52d9\u306e\u505c\u6ede\u3084\u751f\u7523\u6027\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b\u5834
\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u305f\u306a\u793e\u54e1\u304c\u696d\u52d9\u306b\u6163\u308c\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u3001\u696d\u52d9\u306e\u7d99\u7d9a\u6027\u3084\u52b9\u7387\u6027
\u304c\u640d\u306a\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u5bfe\u7b56:
\u7d4c\u7406\u90e8\u9580\u793e\u54e1\u306e\u30bf\u30fc\u30f3\u30aa\u30fc\u30d0\u30fc\u3092\u6291\u3048\u308b\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002
\u4f8b\u3048\u3070\u2026
a) \u9ad8\u3044\u7d66\u4e0e\u3068\u798f\u5229\u539a\u751f\u306e\u63d0\u4f9b\u3000\uff0d\u3000\u7d4c\u7406\u90e8\u9580\u306e\u793e\u54e1\u306b\u306f\u5e02\u5834\u7af6\u4e89\u529b\u306e\u3042\u308b\u7d66\u4e0e\u3068\u9b45\u529b\u7684\u306a\u798f
\u5229\u539a\u751f\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u9069\u6b63\u306a\u5831\u916c\u4f53\u7cfb\u306e\u78ba\u7acb\u3084\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u69cb\u7bc9\u3092
\u901a\u3058\u3066\u3001\u793e\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002
b) \u30b9\u30ad\u30eb\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u306e\u63d0\u4f9b\u3000\u30fc\u3000\u793e\u54e1\u304c\u30b9\u30ad\u30eb\u3092\u78e8\u304f\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u6210\u9577\u610f\u6b32\u3092
\u5f15\u304d\u51fa\u3057\u307e\u3059\u3002
c) \u7d4c\u7406\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3000\u2015\u3000\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b9\u3059\u308b\u3053
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