{"id":1186,"date":"2026-07-28T12:57:45","date_gmt":"2026-07-28T03:57:45","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/?p=1186"},"modified":"2026-10-28T11:37:40","modified_gmt":"2026-10-28T02:37:40","slug":"inventory-cash-flow","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/inventory-cash-flow\/","title":{"rendered":"\u5728\u5eab\u304c\u8cc7\u91d1\u7e70\u308a\u3092\u60aa\u5316\u3055\u305b\u308b\u7406\u7531\u3068\u5bfe\u7b56\uff5c\u56de\u8ee2\u671f\u9593\u30fb\u6ede\u7559\u5728\u5eab\u306e\u898b\u76f4\u3057\u65b9"},"content":{"rendered":"\n<div class=\"has-border -border01 facmatch-article-note has-small-font-size\" 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class=\"wp-block-paragraph\">\u5546\u54c1\u3084\u6750\u6599\u306e\u5728\u5eab\u3092\u7ba1\u7406\u3059\u308b\u7d4c\u55b6\u8005\u30fb\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u5411\u3051\u3066\u3001\u78ba\u8a8d\u3059\u308b\u53f0\u5e33\u3001\u5728\u5eab\u304c\u4f55\u65e5\u5206\u3042\u308b\u304b\u3092\u898b\u308b\u300c\u56de\u8ee2\u671f\u9593\u300d\u306e\u8a08\u7b97\u4f8b\u3001\u51e6\u5206\u5f8c\u306b\u6b8b\u308b\u73fe\u91d1\u306e\u6bd4\u3079\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u81ea\u793e\u306e\u5546\u54c1\u4e00\u89a7\u304b\u3089\u3001\u767a\u6ce8\u3092\u6b62\u3081\u308b\u5019\u88dc\u3068\u8ca9\u58f2\u3092\u512a\u5148\u3059\u308b\u5019\u88dc\u3092\u5206\u3051\u308b\u969b\u306b\u4f7f\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"section-01\" class=\"wp-block-heading\">\u5728\u5eab\u304c\u5897\u3048\u308b\u3068\u3001\u4ed5\u5165\u308c\u304b\u3089\u5165\u91d1\u307e\u3067\u73fe\u91d1\u304c\u623b\u3089\u306a\u3044<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1092\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1.webp\" alt=\"\u5728\u5eab\u3068\u73fe\u91d1\u304c\u623b\u308b\u307e\u3067\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3634\" style=\"aspect-ratio:1200\/1092\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1-300x273.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1-1024x932.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-01-v1-768x699.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5eab\u306f\u8cc7\u7523\u3067\u3059\u304c\u3001\u305d\u306e\u307e\u307e\u4ed5\u5165\u4ee3\u91d1\u3084\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u3059\u3067\u306b\u4ee3\u91d1\u3092\u6255\u3063\u305f\u5546\u54c1\u304c\u58f2\u308c\u305a\u306b\u6b8b\u308b\u3068\u3001\u6b21\u306e\u652f\u6255\u3044\u306b\u56de\u3059\u304a\u91d1\u304c\u4e0d\u8db3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u5546\u54c1300\u4e07\u5186\u5206\u3092\u4ed5\u5165\u308c\u3001\u7fcc\u6708\u306b\u4ed5\u5165\u4ee3\u91d1\u3092\u652f\u6255\u3046\u3068\u3057\u307e\u3059\u3002\u8ca9\u58f2\u304c3\u304b\u6708\u5f8c\u3001\u8ca9\u58f2\u4ee3\u91d1\u306e\u5165\u91d1\u304c\u305d\u306e\u7fcc\u6708\u306a\u3089\u3001\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u304b\u3089\u5165\u91d1\u307e\u3067\u8cc7\u91d1\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306b\u3064\u3044\u3066\u3082\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u65e5\u3068\u8ca9\u58f2\u4ee3\u91d1\u306e\u5165\u91d1\u65e5\u3092\u4e26\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u304c\u5897\u3048\u3066\u3044\u3066\u3082\u3001\u5148\u306b\u4ed5\u5165\u308c\u308b\u91cf\u304c\u5897\u3048\u308c\u3070\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u76ca\u3068\u73fe\u91d1\u306e\u52d5\u304d\u306e\u9055\u3044\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/service\/pdf\/kei_qa_1807.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u8cc7\u91d1\u7e70\u308a\u8cc7\u6599<\/a>\u3067\u3082\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u5165\u308c\u3068\u8ca9\u58f2\u306b\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u898b\u308b\u4e00\u3064\u306e\u5f0f\u306f\u300c\u58f2\u4e0a\u50b5\u6a29\uff0b\u5728\u5eab\uff0d\u4ed5\u5165\u50b5\u52d9\u300d\u3067\u3059\u3002\u58f2\u4e0a\u50b5\u6a29\u306f\u8ca9\u58f2\u5f8c\u306b\u307e\u3060\u56de\u53ce\u3057\u3066\u3044\u306a\u3044\u4ee3\u91d1\u3001\u4ed5\u5165\u50b5\u52d9\u306f\u4ed5\u5165\u5148\u3078\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u4ee3\u91d1\u3092\u6307\u3057\u307e\u3059\u3002\u5728\u5eab\u3068\u672a\u56de\u53ce\u4ee3\u91d1\u306b\u6b8b\u3063\u3066\u3044\u308b\u8cc7\u91d1\u304b\u3089\u3001\u652f\u6255\u3044\u524d\u306e\u4ed5\u5165\u4ee3\u91d1\u3092\u5dee\u3057\u5f15\u304f\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5f0f\u3060\u3051\u3067\u3001\u6b21\u306e\u652f\u6255\u65e5\u306b\u4e0d\u8db3\u3059\u308b\u73fe\u91d1\u304c\u51fa\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u3084\u7a0e\u91d1\u306a\u3069\u3082\u542b\u3081\u305f\u4e0d\u8db3\u984d\u306f\u3001\u5f8c\u534a\u306e\u8cc7\u91d1\u7e70\u308a\u8868\u3067\u5165\u51fa\u91d1\u65e5\u3092\u4e26\u3079\u3066\u78ba\u304b\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5eab\u304c\u591a\u3044\u3068\u3001\u4fdd\u7ba1\u6599\u3001\u68da\u5378\u3057\u306e\u4eba\u4ef6\u8cbb\u3001\u54c1\u8cea\u7ba1\u7406\u3084\u51e6\u5206\u306e\u8cbb\u7528\u3082\u751f\u3058\u307e\u3059\u3002<a href=\"https:\/\/j-net21.smrj.go.jp\/solution\/handbook\/finance\/stock.html\" target=\"_blank\" rel=\"noopener\">J-Net21\u306e\u904e\u5270\u5728\u5eab\u306e\u89e3\u8aac<\/a>\u3092\u53c2\u8003\u306b\u3001\u4ed5\u5165\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u6301\u3061\u7d9a\u3051\u308b\u8cbb\u7528\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u5546\u54c1\u5225\u306e\u91d1\u984d\u3068\u8ca9\u58f2\u4e88\u5b9a\u304b\u3089\u3001\u6e1b\u3089\u3059\u5728\u5eab\u3092\u9078\u3076<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1176\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1.webp\" alt=\"\u6570\u91cf\u3060\u3051\u3067\u5224\u65ad\u3057\u306a\u3044\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3635\" style=\"aspect-ratio:1200\/1176\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1-300x294.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1-1024x1004.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-02-v1-768x753.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5eab\u3092\u6e1b\u3089\u3059\u9806\u756a\u306f\u3001\u6570\u91cf\u3060\u3051\u3067\u6c7a\u3081\u305a\u3001\u91d1\u984d\u3068\u4eca\u5f8c\u306e\u8ca9\u58f2\u898b\u8fbc\u307f\u3092\u5408\u308f\u305b\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong>\u5927\u91cf\u306b\u3042\u308b\u4f4e\u5358\u4fa1\u54c1\u3088\u308a\u3001\u5c11\u6570\u3067\u3082\u8cc7\u91d1\u3092\u591a\u304f\u4f7f\u3063\u3066\u3044\u308b\u5546\u54c1\u306e\u307b\u3046\u304c\u3001\u5148\u306b\u78ba\u8a8d\u3059\u3079\u304d\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-01\" class=\"wp-block-heading\">\u5728\u5eab\u53f0\u5e33\u306b\u8ca9\u58f2\u30fb\u767a\u6ce8\u306e\u60c5\u5831\u3092\u8db3\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u3001\u5009\u5eab\u306e\u73fe\u7269\u3068\u5728\u5eab\u53f0\u5e33\u3092\u7167\u5408\u3057\u307e\u3059\u3002\u53f0\u5e33\u3068\u73fe\u7269\u304c\u9055\u3046\u307e\u307e\u8ca9\u58f2\u3084\u767a\u6ce8\u3092\u6c7a\u3081\u308b\u3068\u3001\u58f2\u308c\u308b\u5546\u54c1\u306e\u6b20\u54c1\u3084\u8ffd\u52a0\u4ed5\u5165\u308c\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:520px;table-layout:auto;\"><thead><tr><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u78ba\u8a8d\u3059\u308b\u9805\u76ee<\/th><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u5224\u65ad\u306b\u4f7f\u3046\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5546\u54c1\u540d\u30fb\u54c1\u756a\u30fb\u4fdd\u7ba1\u5834\u6240<\/td><td>\u540c\u3058\u5546\u54c1\u304c\u5225\u306e\u5009\u5eab\u306b\u5206\u6563\u3057\u3066\u3044\u306a\u3044\u304b<\/td><\/tr><tr><td>\u6570\u91cf\u30fb\u4ed5\u5165\u5358\u4fa1\u30fb\u5728\u5eab\u91d1\u984d<\/td><td>\u3069\u306e\u5546\u54c1\u306b\u8cc7\u91d1\u304c\u6b8b\u3063\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td>\u6700\u7d42\u5165\u8377\u65e5\u30fb\u6700\u7d42\u51fa\u8377\u65e5<\/td><td>\u9577\u304f\u52d5\u3044\u3066\u3044\u306a\u3044\u5546\u54c1\u306f\u3069\u308c\u304b<\/td><\/tr><tr><td>\u53d7\u6ce8\u6e08\u307f\u6570\u91cf\u30fb\u8ca9\u58f2\u4e88\u5b9a<\/td><td>\u53d7\u6ce8\u5206\u3068\u3057\u3066\u53d6\u308a\u7f6e\u304f\u5546\u54c1\u307e\u3067\u6e1b\u3089\u305d\u3046\u3068\u3057\u3066\u3044\u306a\u3044\u304b<\/td><\/tr><tr><td>\u767a\u6ce8\u6e08\u307f\u6570\u91cf\u30fb\u7d0d\u671f<\/td><td>\u624b\u5143\u306e\u5728\u5eab\u304c\u6e1b\u3063\u305f\u5f8c\u306b\u3001\u3055\u3089\u306b\u5165\u8377\u3057\u306a\u3044\u304b<\/td><\/tr><tr><td>\u54c1\u8cea\u30fb\u671f\u9650\u30fb\u578b\u5f0f<\/td><td>\u5024\u4e0b\u3052\u8ca9\u58f2\u3084\u901a\u5e38\u8ca9\u58f2\u304c\u53ef\u80fd\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u7ba1\u5834\u6240\u3001\u5165\u51fa\u8377\u8a18\u9332\u3001\u62c5\u5f53\u8005\u3092\u660e\u78ba\u306b\u3059\u308b\u9032\u3081\u65b9\u306f\u3001<a href=\"https:\/\/j-net21.smrj.go.jp\/solution\/qa\/procurement\/Q0277.html\" target=\"_blank\" rel=\"noopener\">J-Net21\u306e\u5728\u5eab\u7ba1\u7406\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u4e8b\u4f8b<\/a>\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u73fe\u5834\u3068\u7d4c\u7406\u3067\u5225\u3005\u306e\u6570\u91cf\u3092\u4f7f\u308f\u305a\u3001\u66f4\u65b0\u3059\u308b\u62c5\u5f53\u8005\u3068\u65e5\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-02\" class=\"wp-block-heading\">\u58f2\u4e0a\u9806\u4f4d\u3068\u5728\u5eab\u91d1\u984d\u306e\u9806\u4f4d\u3092\u6bd4\u3079\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u3078\u306e\u8ca2\u732e\u304c\u5c0f\u3055\u3044\u306e\u306b\u5728\u5eab\u91d1\u984d\u304c\u5927\u304d\u3044\u5546\u54c1\u306f\u3001\u78ba\u8a8d\u306e\u5019\u88dc\u3067\u3059\u3002\u307e\u305a\u5546\u54c1\u3092\u58f2\u4e0a\u91d1\u984d\u306e\u5927\u304d\u3044\u9806\u306b\u4e26\u3079\u3001\u8ca2\u732e\u304c\u5927\u304d\u3044A\u3001\u4e2d\u7a0b\u5ea6\u306eB\u3001\u5c0f\u3055\u3044C\u306b\u533a\u5206\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u300cABC\u5206\u6790\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u533a\u5207\u308a\u306f\u5546\u54c1\u69cb\u6210\u306b\u5408\u308f\u305b\u3066\u793e\u5185\u3067\u6c7a\u3081\u3001\u524d\u56de\u3068\u6bd4\u8f03\u3059\u308b\u3068\u304d\u306f\u540c\u3058\u57fa\u6e96\u3092\u4f7f\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u5728\u5eab\u91d1\u984d\u306e\u9806\u4f4d\u3068\u6bd4\u3079\u308b\u3068\u3001\u58f2\u4e0a\u3078\u306e\u8ca2\u732e\u306b\u5bfe\u3057\u3066\u5728\u5eab\u304c\u591a\u3044\u5546\u54c1\u3092\u63a2\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u58f2\u4e0a\u304c\u5c11\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u3001\u5ec3\u68c4\u3084\u767a\u6ce8\u505c\u6b62\u3092\u6c7a\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u5b63\u7bc0\u5546\u54c1\u3001\u4fdd\u5b88\u7528\u90e8\u54c1\u3001\u53d7\u6ce8\u6e08\u307f\u306e\u5546\u54c1\u306a\u3069\u3001\u4eca\u5f8c\u5fc5\u8981\u3068\u306a\u308b\u7406\u7531\u304c\u3042\u308b\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<a href=\"https:\/\/j-net21.smrj.go.jp\/startup\/manual\/list9\/9-1-9.html\" target=\"_blank\" rel=\"noopener\">J-Net21\u306e\u5728\u5eab\u7ba1\u7406\u306e\u89e3\u8aac<\/a>\u3082\u3001\u8ca9\u58f2\u65b9\u91dd\u3084\u5546\u54c1\u69cb\u6210\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u6027\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">\u5728\u5eab\u56de\u8ee2\u671f\u9593\u306f\u3001\u8a08\u7b97\u306e\u57fa\u6e96\u3092\u305d\u308d\u3048\u3066\u6bd4\u8f03\u3059\u308b<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1084\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1.webp\" alt=\"\u540c\u3058\u8a08\u7b97\u57fa\u6e96\u3067\u6bd4\u3079\u308b\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3636\" style=\"aspect-ratio:1200\/1084\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1-300x271.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1-1024x925.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-03-v1-768x694.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u5728\u5eab\u56de\u8ee2\u671f\u9593\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u8ca9\u58f2\u306b\u5bfe\u3057\u3066\u5728\u5eab\u304c\u4f55\u65e5\u5206\u3042\u308b\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u3002<\/span>\u524d\u5e74\u3084\u5546\u54c1\u5225\u306e\u6570\u5024\u3068\u6bd4\u3079\u3066\u671f\u9593\u304c\u4f38\u3073\u305f\u5bfe\u8c61\u3092\u63a2\u3057\u3001\u767a\u6ce8\u6b8b\u3068\u8ca9\u58f2\u898b\u8fbc\u307f\u3092\u70b9\u691c\u3059\u308b\u969b\u306b\u4f7f\u3044\u307e\u3059\u3002\u5206\u6bcd\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u3059\u308b\u5f0f\u3068\u58f2\u4e0a\u9ad8\u306b\u3059\u308b\u5f0f\u304c\u3042\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u3092\u4f7f\u3063\u305f\u6570\u5024\u304b\u3092\u78ba\u8a8d\u3057\u3066\u6bd4\u8f03\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-03\" class=\"wp-block-heading\">\u58f2\u4e0a\u539f\u4fa1\u3092\u4f7f\u3046\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u58f2\u308c\u305f\u5546\u54c1\u306b\u5bfe\u5fdc\u3059\u308b\u4ed5\u5165\u308c\u3084\u88fd\u9020\u306e\u539f\u4fa1\u3067\u3059\u3002\u6b21\u306e\u4f8b\u3067\u306f\u3001\u5728\u5eab\u3082\u58f2\u4e0a\u539f\u4fa1\u3082\u4ed5\u5165\u539f\u4fa1\u306a\u3069\u306e\u540c\u3058\u91d1\u984d\u57fa\u6e96\u3067\u305d\u308d\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:520px;table-layout:auto;\"><thead><tr><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u8a08\u7b97\u3059\u308b\u3082\u306e<\/th><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u4eee\u306e\u6570\u5024\u30fb\u8a08\u7b97\u7d50\u679c<\/th><\/tr><\/thead><tbody><tr><td>\u671f\u9996\u5728\u5eab<\/td><td>1,000\u4e07\u5186<\/td><\/tr><tr><td>\u671f\u672b\u5728\u5eab<\/td><td>1,400\u4e07\u5186<\/td><\/tr><tr><td>\u5e73\u5747\u5728\u5eab<\/td><td>\uff081,000\u4e07\u5186\uff0b1,400\u4e07\u5186\uff09\u00f72\uff1d1,200\u4e07\u5186<\/td><\/tr><tr><td>\u5e74\u9593\u58f2\u4e0a\u539f\u4fa1<\/td><td>7,300\u4e07\u5186<\/td><\/tr><tr><td>\u58f2\u4e0a\u539f\u4fa1\u57fa\u6e96\u306e\u56de\u8ee2\u671f\u9593<\/td><td>1,200\u4e07\u5186\u00f77,300\u4e07\u5186\u00d7365\u65e5\uff1d60\u65e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e60\u65e5\u306f\u3001\u3059\u3079\u3066\u306e\u5546\u54c1\u304c\u5fc5\u305a60\u65e5\u5f8c\u306b\u58f2\u308c\u308b\u3068\u3044\u3046\u4e88\u6e2c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u5168\u4f53\u306e\u5e73\u5747\u3067\u306f\u3001\u9577\u304f\u58f2\u308c\u3066\u3044\u306a\u3044\u5546\u54c1\u3068\u77ed\u671f\u9593\u3067\u58f2\u308c\u308b\u5546\u54c1\u304c\u6df7\u3056\u308a\u307e\u3059\u3002\u5546\u54c1\u5225\u306e\u6700\u7d42\u51fa\u8377\u65e5\u3084\u53d7\u6ce8\u306e\u6709\u7121\u3082\u5408\u308f\u305b\u3066\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9996\u30fb\u671f\u672b\u3060\u3051\u3067\u306f\u5b63\u7bc0\u5909\u52d5\u3092\u6349\u3048\u306b\u304f\u3044\u5834\u5408\u306f\u3001\u6708\u672b\u6b8b\u9ad8\u306a\u3069\u304b\u3089\u5e73\u5747\u5728\u5eab\u3092\u6c42\u3081\u308b\u65b9\u6cd5\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002\u524d\u5e74\u3068\u6bd4\u8f03\u3059\u308b\u3068\u304d\u306f\u3001\u5bfe\u8c61\u671f\u9593\u3001\u91d1\u984d\u306e\u57fa\u6e96\u3001\u5e73\u5747\u306e\u53d6\u308a\u65b9\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-04\" class=\"wp-block-heading\">\u58f2\u4e0a\u9ad8\u3092\u4f7f\u3046\u6307\u6a19\u3068\u306f\u6570\u5024\u3092\u6df7\u305c\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/k-sindan.smrj.go.jp\/viewpoint\/explanation\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u306e\u7d4c\u55b6\u6307\u6a19<\/a>\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u65e5\u6570\u3092\u300c\u68da\u5378\u8cc7\u7523\u00f7\u58f2\u4e0a\u9ad8\u00d7365\u65e5\u300d\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/sake\/shiori-gaikyo\/oroshiuri\/2008\/pdf\/sanko01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u9152\u985e\u5378\u58f2\u696d\u306e\u8a08\u6570\u7b97\u51fa\u65b9\u6cd5<\/a>\u306b\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u4f7f\u3046\u5546\u54c1\u56de\u8ee2\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u3002\u5f8c\u8005\u306f2008\u5e74\u306e\u8cc7\u6599\u3067\u3042\u308a\u3001\u73fe\u5728\u306e\u5168\u696d\u7a2e\u306e\u9069\u6b63\u65e5\u6570\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u5728\u5eab1,200\u4e07\u5186\u3001\u5e74\u9593\u58f2\u4e0a\u9ad81\u5104\u5186\u306a\u3089\u3001\u58f2\u4e0a\u9ad8\u57fa\u6e96\u306e\u8a08\u7b97\u306f43.8\u65e5\u3067\u3059\u3002\u5148\u307b\u3069\u306e60\u65e5\u3068\u9055\u3046\u306e\u306f\u5206\u6bcd\u304c\u7570\u306a\u308b\u305f\u3081\u3067\u3001\u3053\u306e\u5dee\u3060\u3051\u3067\u5728\u5eab\u7ba1\u7406\u304c\u6539\u5584\u3057\u305f\u3068\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1248\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1.webp\" alt=\"\u5728\u5eab\u306e\u72b6\u614b\u3092\u5206\u3051\u308b\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3637\" style=\"aspect-ratio:1200\/1248\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1-288x300.webp 288w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1-985x1024.webp 985w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-04-v1-768x799.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u9577\u304f\u52d5\u3044\u3066\u3044\u306a\u3044\u5728\u5eab\u3092\u898b\u3064\u3051\u305f\u3089\u3001\u3059\u3050\u306b\u51e6\u5206\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u4e88\u5b9a\u3068\u5897\u3048\u305f\u539f\u56e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong>\u624b\u5143\u306e\u5546\u54c1\u3092\u58f2\u3063\u3066\u3082\u3001\u540c\u3058\u5546\u54c1\u3092\u767a\u6ce8\u3057\u7d9a\u3051\u308c\u3070\u518d\u3073\u8cc7\u91d1\u304c\u5728\u5eab\u306b\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:520px;table-layout:auto;\"><thead><tr><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u5728\u5eab\u306e\u72b6\u614b<\/th><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u5148\u306b\u78ba\u304b\u3081\u308b\u3053\u3068<\/th><\/tr><\/thead><tbody><tr><td>\u901a\u5e38\u3069\u304a\u308a\u8ca9\u58f2\u304c\u898b\u8fbc\u3081\u308b<\/td><td>\u8ca9\u58f2\u30fb\u56de\u53ce\u4e88\u5b9a\u3001\u767a\u6ce8\u6570\u91cf\u304c\u904e\u5927\u3067\u306a\u3044\u304b<\/td><\/tr><tr><td>\u8ca9\u58f2\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3044\u308b<\/td><td>\u9700\u8981\u3001\u8ca9\u58f2\u65b9\u6cd5\u3001\u5024\u4e0b\u3052\u306e\u5fc5\u8981\u6027<\/td><\/tr><tr><td>\u53d7\u6ce8\u3084\u4fdd\u5b88\u306e\u305f\u3081\u306b\u5fc5\u8981<\/td><td>\u5fc5\u8981\u6570\u91cf\u3068\u4f7f\u7528\u4e88\u5b9a\u3001\u53d6\u308a\u7f6e\u304f\u7406\u7531<\/td><\/tr><tr><td>\u54c1\u8cea\u4f4e\u4e0b\u30fb\u671f\u9650\u5207\u308c\u306a\u3069\u304c\u3042\u308b<\/td><td>\u8ca9\u58f2\u306e\u53ef\u5426\u3001\u8fd4\u54c1\u30fb\u5ec3\u68c4\u306e\u6761\u4ef6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c90\u65e5\u52d5\u3044\u3066\u3044\u306a\u3044\u300d\u306a\u3069\u306e\u793e\u5185\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u5834\u5408\u3082\u3001\u5b63\u7bc0\u6027\u3084\u5546\u54c1\u5bff\u547d\u306b\u5408\u308f\u305b\u307e\u3059\u3002\u5168\u5546\u54c1\u3092\u540c\u3058\u65e5\u6570\u3067\u4e0d\u826f\u5728\u5eab\u3068\u6c7a\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u56e0\u306e\u5019\u88dc\u306b\u306f\u3001\u8ca9\u58f2\u4e88\u6e2c\u306e\u5916\u308c\u3001\u307e\u3068\u3081\u8cb7\u3044\u3001\u4ed5\u5165\u5358\u4fa1\u3092\u4e0b\u3052\u308b\u305f\u3081\u306e\u5927\u53e3\u767a\u6ce8\u3001\u90e8\u9580\u9593\u306e\u60c5\u5831\u4e0d\u8db3\u3001\u8fd4\u54c1\u306e\u5897\u52a0\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u767a\u6ce8\u6e08\u307f\u3067\u672a\u5165\u8377\u306e\u5546\u54c1\u3082\u4e00\u89a7\u306b\u3057\u3066\u3001\u55b6\u696d\u306e\u8ca9\u58f2\u4e88\u5b9a\u3068\u8cfc\u8cb7\u306e\u5165\u8377\u4e88\u5b9a\u3092\u7a81\u304d\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ffd\u52a0\u767a\u6ce8\u306e\u505c\u6b62\u3001\u6570\u91cf\u5909\u66f4\u3001\u53d6\u6d88\u3057\u3084\u8fd4\u54c1\u306f\u3001\u5951\u7d04\u3068\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u3092\u78ba\u8a8d\u3057\u3066\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u7279\u306b\u53d6\u9069\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u59d4\u8a17\u53d6\u5f15\u3067\u306f\u3001\u81ea\u793e\u90fd\u5408\u3067\u76f8\u624b\u306b\u4fdd\u7ba1\u8cbb\u7528\u3084\u53d6\u6d88\u3057\u306e\u8ca0\u62c5\u3092\u62bc\u3057\u4ed8\u3051\u308b\u3068\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u5728\u5eab\u524a\u6e1b\u3092\u7406\u7531\u306b\u3001\u4e00\u65b9\u7684\u306b\u53d7\u9818\u3084\u652f\u6255\u3044\u3092\u9045\u3089\u305b\u3066\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u5728\u5eab\u306e\u51e6\u5206\u306f\u3001\u624b\u5143\u306b\u6b8b\u308b\u73fe\u91d1\u3067\u6bd4\u3079\u308b<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1176\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1.webp\" alt=\"\u51e6\u5206\u5f8c\u306b\u6b8b\u308b\u73fe\u91d1\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3638\" style=\"aspect-ratio:1200\/1176\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1-300x294.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1-1024x1004.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-05-v1-768x753.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u8ca9\u58f2\u65b9\u6cd5\u3092\u9078\u3076\u3068\u304d\u306f\u3001\u58f2\u5374\u4fa1\u683c\u3060\u3051\u3067\u306a\u304f\u3001\u624b\u6570\u6599\u3001\u9001\u6599\u3001\u8ffd\u52a0\u4f5c\u696d\u306e\u8cbb\u7528\u3068\u56de\u53ce\u6642\u671f\u307e\u3067\u6bd4\u3079\u307e\u3059\u3002<\/span>\u5e33\u7c3f\u4e0a\u306e\u5728\u5eab\u91d1\u984d\u304c\u6e1b\u308b\u3053\u3068\u3068\u3001\u73fe\u91d1\u304c\u623b\u308b\u3053\u3068\u306f\u5225\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-05\" class=\"wp-block-heading\">\u5024\u4e0b\u3052\u30fb\u8ca9\u8def\u5909\u66f4\u30fb\u8fd4\u54c1\u30fb\u5ec3\u68c4\u306e\u9055\u3044<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:520px;table-layout:auto;\"><thead><tr><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u65b9\u6cd5\u306e\u5019\u88dc<\/th><th style=\"border-bottom-style:solid;border-bottom-width:2px;\">\u8cc7\u91d1\u9762\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/th><\/tr><\/thead><tbody><tr><td>\u901a\u5e38\u8ca9\u58f2\u3092\u7d9a\u3051\u308b<\/td><td>\u58f2\u308c\u308b\u898b\u8fbc\u307f\u3068\u3001\u305d\u308c\u307e\u3067\u306e\u4fdd\u7ba1\u8cbb\u7528<\/td><\/tr><tr><td>\u5024\u4e0b\u3052\u30fb\u30bb\u30c3\u30c8\u8ca9\u58f2<\/td><td>\u5024\u4e0b\u3052\u5f8c\u306e\u56de\u53ce\u984d\u3068\u8ffd\u52a0\u8cbb\u7528<\/td><\/tr><tr><td>\u5225\u306e\u8ca9\u8def\u3067\u8ca9\u58f2\u3059\u308b<\/td><td>\u8ca9\u58f2\u624b\u6570\u6599\u3001\u9001\u6599\u3001\u5165\u91d1\u307e\u3067\u306e\u671f\u9593<\/td><\/tr><tr><td>\u4ed5\u5165\u5148\u3078\u8fd4\u54c1\u3092\u76f8\u8ac7\u3059\u308b<\/td><td>\u5951\u7d04\u4e0a\u306e\u53ef\u5426\u3001\u8fd4\u91d1\u984d\u30fb\u6642\u671f\u3001\u8fd4\u9001\u6599<\/td><\/tr><tr><td>\u5ec3\u68c4\u3059\u308b<\/td><td>\u56de\u53ce\u4ee3\u91d1\u306f\u306a\u304f\u3001\u5ec3\u68c4\u8cbb\u7528\u304c\u51fa\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u58f2\u5374\u4ee3\u91d130\u4e07\u5186\u3092\u56de\u53ce\u3057\u3001\u8ca9\u58f2\u624b\u6570\u65992\u4e07\u5186\u3068\u9001\u65993\u4e07\u5186\u3092\u652f\u6255\u3046\u306a\u3089\u3001\u5dee\u3057\u5f15\u304d\u306e\u73fe\u91d1\u306f25\u4e07\u5186\u3067\u3059\u3002\u3053\u308c\u306f\u7a0e\u91d1\u3084\u8ffd\u52a0\u88dc\u4fee\u8cbb\u306a\u3069\u3092\u542b\u3081\u306a\u3044\u4eee\u306e\u4f8b\u3067\u3059\u3002\u5019\u88dc\u3054\u3068\u306b\u540c\u3058\u8cbb\u7528\u7bc4\u56f2\u3067\u8a08\u7b97\u3057\u3001\u3044\u3064\u5165\u91d1\u3055\u308c\u308b\u304b\u307e\u3067\u4e26\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-06\" class=\"wp-block-heading\">\u8a55\u4fa1\u640d\u3084\u5ec3\u68c4\u640d\u3068\u3001\u73fe\u91d1\u56de\u53ce\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/a>\u3067\u306f\u3001\u8457\u3057\u3044\u9673\u8150\u5316\u306a\u3069\u306e\u6761\u4ef6\u3068\u3001\u5358\u306a\u308b\u7269\u4fa1\u5909\u52d5\u3084\u904e\u5270\u751f\u7523\u306b\u3088\u308b\u4fa1\u683c\u4f4e\u4e0b\u3092\u533a\u5225\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u306e\u8a55\u4fa1\u640d\u306e\u53d6\u6271\u3044\u3092\u3001\u500b\u4eba\u4e8b\u696d\u306e\u7a0e\u52d9\u3078\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51e6\u5206\u3059\u308b\u5546\u54c1\u306e\u6570\u91cf\u3001\u72b6\u614b\u3001\u7406\u7531\u3001\u5199\u771f\u3001\u58f2\u5374\u30fb\u5ec3\u68c4\u306e\u8a18\u9332\u306a\u3069\u3092\u6b8b\u3057\u3001\u7a0e\u52d9\u51e6\u7406\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u7bc0\u7a0e\u984d\u3092\u78ba\u5b9a\u3057\u305f\u5165\u91d1\u306e\u3088\u3046\u306b\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u5165\u308c\u306a\u3044\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u767a\u6ce8\u91cf\u3068\u5b89\u5168\u5728\u5eab\u3092\u898b\u76f4\u3057\u3001\u5728\u5eab\u306e\u5897\u52a0\u3092\u9632\u3050<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1012\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1.webp\" alt=\"\u767a\u6ce8\u306e\u76ee\u5b89\u3092\u898b\u76f4\u3059\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3639\" style=\"aspect-ratio:1200\/1012\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1-300x253.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1-1024x864.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-06-v1-768x648.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5eab\u3092\u4e00\u5ea6\u6e1b\u3089\u3057\u305f\u5f8c\u306f\u3001\u767a\u6ce8\u306e\u30eb\u30fc\u30eb\u3092\u5909\u3048\u3066\u540c\u3058\u5897\u52a0\u3092\u9632\u304e\u307e\u3059\u3002<\/strong>\u767a\u6ce8\u91cf\u3092\u4e00\u5f8b\u306b\u6e1b\u3089\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u91cf\u3001\u4ed5\u5165\u5148\u306e\u7d0d\u671f\u3001\u6b20\u54c1\u6642\u306e\u5f71\u97ff\u3092\u5546\u54c1\u3054\u3068\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5eab\u304c\u3069\u3053\u307e\u3067\u6e1b\u3063\u305f\u3089\u767a\u6ce8\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u300c\u767a\u6ce8\u70b9\u300d\u306e\u57fa\u672c\u306f\u3001\u300c\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u671f\u9593\u4e2d\u306b\u4f7f\u3046\u6570\u91cf\uff0b\u5b89\u5168\u5728\u5eab\u300d\u3067\u3059\u3002\u3053\u308c\u306f\u4e00\u56de\u306b\u767a\u6ce8\u3059\u308b\u6570\u91cf\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u767a\u6ce8\u6e08\u307f\u3067\u3053\u308c\u304b\u3089\u5165\u308b\u6570\u91cf\u3082\u898b\u3066\u3001\u4e8c\u91cd\u306b\u6ce8\u6587\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u5b89\u5168\u5728\u5eab\u306f\u3001\u9700\u8981\u306e\u5897\u52a0\u3084\u5165\u8377\u9045\u308c\u306b\u5099\u3048\u308b\u5206\u3092\u6307\u3057\u307e\u3059\u3002\u5fc5\u8981\u91cf\u306f\u8ca9\u58f2\u306e\u5909\u52d5\u3084\u8abf\u9054\u6761\u4ef6\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u5168\u5546\u54c1\u306b\u540c\u3058\u5272\u5408\u3092\u5f53\u3066\u306f\u3081\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767a\u6ce8\u3059\u308b\u6570\u91cf\u3092\u56fa\u5b9a\u3059\u308b\u65b9\u6cd5\u3001\u4e00\u5b9a\u306e\u9593\u9694\u3067\u6570\u91cf\u3092\u898b\u76f4\u3059\u65b9\u6cd5\u3001\u5fc5\u8981\u306a\u90fd\u5ea6\u767a\u6ce8\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3092\u6bd4\u3079\u307e\u3059\u3002\u5c0f\u53e3\u767a\u6ce8\u306b\u5909\u3048\u308b\u3068\u5728\u5eab\u306f\u6e1b\u3063\u3066\u3082\u3001\u5358\u4fa1\u3084\u904b\u8cc3\u3001\u767a\u6ce8\u4f5c\u696d\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4ed5\u5165\u7dcf\u984d\u3068\u4fdd\u7ba1\u8cbb\u7528\u3092\u5408\u308f\u305b\u3066\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u306f\u8ca9\u58f2\u30fb\u53d7\u6ce8\u306e\u898b\u8fbc\u307f\u3001\u8cfc\u8cb7\u306f\u767a\u6ce8\u6b8b\u3068\u7d0d\u671f\u3001\u5009\u5eab\u306f\u6570\u91cf\u3068\u54c1\u8cea\u3001\u7d4c\u7406\u306f\u652f\u6255\u65e5\u3068\u5165\u91d1\u65e5\u3092\u6301\u3061\u5bc4\u308a\u307e\u3059\u3002\u5404\u90e8\u9580\u306e\u6570\u5b57\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3057\u3001\u4e88\u6e2c\u3068\u5b9f\u7e3e\u304c\u305a\u308c\u305f\u5546\u54c1\u304b\u3089\u767a\u6ce8\u91cf\u3092\u4fee\u6b63\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u652f\u6255\u3044\u304c\u8feb\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5728\u5eab\u5bfe\u7b56\u3068\u8cc7\u91d1\u78ba\u4fdd\u3092\u4e26\u884c\u3059\u308b<span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id38\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id39\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><span id=\"index_id40\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1176\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1.webp\" alt=\"\u652f\u6255\u65e5\u304c\u8fd1\u3044\u3068\u304d\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3640\" style=\"aspect-ratio:1200\/1176\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1-300x294.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1-1024x1004.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-07-v1-768x753.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u652f\u6255\u65e5\u307e\u3067\u6642\u9593\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u5728\u5eab\u304c\u58f2\u308c\u308b\u306e\u3092\u5f85\u3064\u3060\u3051\u3067\u306f\u8db3\u308a\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u4eca\u5f8c13\u9031\u9593\u306a\u3069\u306e\u77ed\u3044\u671f\u9593\u3067\u5165\u51fa\u91d1\u3092\u4e26\u3079\u3001\u4e0d\u8db3\u984d\u3068\u4e0d\u8db3\u3059\u308b\u9031\u3092\u5148\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3050\u4f7f\u3048\u308b\u9810\u91d1\u3001\u56de\u53ce\u4e88\u5b9a\u306e\u58f2\u639b\u91d1\u3001\u4ed5\u5165\u4ee3\u91d1\u3001\u7d66\u4e0e\u3001\u7a0e\u91d1\u3001\u501f\u5165\u8fd4\u6e08\u3092\u6574\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5728\u5eab\u306e\u58f2\u5374\u4e88\u5b9a\u306f\u3001\u8ca9\u58f2\u5148\u3084\u56de\u53ce\u65e5\u304c\u672a\u5b9a\u306a\u3089\u78ba\u5b9a\u5165\u91d1\u3068\u5206\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a73\u3057\u3044\u4f5c\u308a\u65b9\u306f<a href=\"\/column\/cash-flow-table-template\/\">\u8cc7\u91d1\u7e70\u308a\u8868<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u4e0d\u8db3\u3078\u306e\u5bfe\u5fdc\u3067\u306f\u3001\u8ffd\u52a0\u4ed5\u5165\u308c\u306e\u898b\u76f4\u3057\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u78ba\u8a8d\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7\u306a\u3069\u3092\u4e26\u884c\u3057\u3066\u9032\u3081\u307e\u3059\u3002\u652f\u6255\u3044\u6761\u4ef6\u306e\u76f8\u8ac7\u3082\u3001\u76f8\u624b\u306e\u540c\u610f\u3060\u3051\u3067\u6cd5\u4ee4\u4e0a\u306e\u671f\u9650\u3092\u5ef6\u3070\u305b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/www.jftc.go.jp\/toriteki\/toriteki_qa.html\" target=\"_blank\" rel=\"noopener\">\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u306e\u53d6\u9069\u6cd5Q&amp;A<\/a>\u3067\u3082\u3001\u5bfe\u8c61\u53d6\u5f15\u306f\u5408\u610f\u304c\u3042\u3063\u3066\u3082\u5b9a\u3081\u305f\u671f\u65e5\u307e\u3067\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u672a\u8ca9\u58f2\u306e\u5728\u5eab\u305d\u306e\u3082\u306e\u306e\u8cb7\u53d6\u3068\u3001\u8ca9\u58f2\u5f8c\u306b\u751f\u3058\u305f\u58f2\u639b\u50b5\u6a29\u306e\u8cb7\u53d6\u3092\u6df7\u540c\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u8cc7\u91d1\u5316\u3067\u304d\u308b\u50b5\u6a29\u3084\u5be9\u67fb\u6761\u4ef6\u306f\u4f1a\u793e\u30fb\u5951\u7d04\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u624b\u6570\u6599\u3092\u5f15\u3044\u305f\u5f8c\u306e\u5165\u91d1\u984d\u3068\u3001\u305d\u306e\u5f8c\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"facmatch-protected-link\"><p><a href=\"\/column\/working-capital\/\">\u904b\u8ee2\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u6642\u306e\u5bfe\u7b56<\/a><\/p><\/div>\n\n\n\n<div class=\"facmatch-protected-link\"><p><a href=\"\/column\/kaisha-tsubureru\/\">\u4f1a\u793e\u304c\u6f70\u308c\u305d\u3046\u306a\u6642\u306e\u521d\u52d5<\/a><\/p><\/div>\n\n\n\n<div class=\"facmatch-protected-link\"><p><a href=\"\/column\/factoring-guide\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4ed5\u7d44\u307f<\/a><\/p><\/div>\n\n\n\n<div class=\"facmatch-protected-link\"><p><a href=\"\/column\/factoring-fee\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/p><\/div>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u5728\u5eab\u3068\u8cc7\u91d1\u7e70\u308a\u3067\u3088\u304f\u3042\u308b\u8cea\u554f<span id=\"index_id41\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1092\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1.webp\" alt=\"\u5728\u5eab\u5bfe\u7b56\u306e\u5224\u65ad\u3092\u5206\u3051\u308b\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3641\" style=\"aspect-ratio:1200\/1092\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1-300x273.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1-1024x932.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-08-v1-768x699.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<h3 id=\"subsection-07\" class=\"wp-block-heading\">\u5728\u5eab\u304c\u8cc7\u7523\u306a\u306e\u306b\u3001\u306a\u305c\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u308b\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5eab\u306f\u3001\u8ca9\u58f2\u3057\u3066\u4ee3\u91d1\u3092\u56de\u53ce\u3059\u308b\u307e\u3067\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/strong>\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u304c\u5148\u306a\u3089\u3001\u305d\u306e\u9593\u306e\u8cc7\u91d1\u3092\u5225\u306b\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-08\" class=\"wp-block-heading\">\u5728\u5eab\u56de\u8ee2\u671f\u9593\u306f\u4f55\u65e5\u306a\u3089\u3088\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5168\u696d\u7a2e\u306b\u5171\u901a\u3059\u308b\u9069\u6b63\u65e5\u6570\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5546\u54c1\u306e\u6027\u8cea\u3001\u4ed5\u5165\u7d0d\u671f\u3001\u6b20\u54c1\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u540c\u3058\u8a08\u7b97\u57fa\u6e96\u3067\u81ea\u793e\u306e\u63a8\u79fb\u3092\u6bd4\u3079\u307e\u3057\u3087\u3046\u3002\u77ed\u3044\u307b\u3069\u5e38\u306b\u6709\u5229\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"subsection-09\" class=\"wp-block-heading\">\u6ede\u7559\u5728\u5eab\u306f\u4f55\u65e5\u58f2\u308c\u306a\u3051\u308c\u3070\u51e6\u5206\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u6570\u3060\u3051\u3067\u51e6\u5206\u3092\u6c7a\u3081\u305a\u3001\u53d7\u6ce8\u3001\u5b63\u7bc0\u6027\u3001\u4fdd\u5b88\u7528\u306e\u5fc5\u8981\u6027\u3001\u54c1\u8cea\u3084\u8ca9\u58f2\u898b\u8fbc\u307f\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u793e\u5185\u57fa\u6e96\u3092\u4f5c\u308b\u5834\u5408\u3082\u3001\u5546\u54c1\u3054\u3068\u306b\u5fc5\u8981\u306a\u4fdd\u6709\u671f\u9593\u3092\u5206\u3051\u308b\u3068\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-10\" class=\"wp-block-heading\">\u5728\u5eab\u3092\u6e1b\u3089\u3059\u3068\u5229\u76ca\u3082\u5fc5\u305a\u6e1b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u767a\u6ce8\u91cf\u306e\u8abf\u6574\u3001\u901a\u5e38\u8ca9\u58f2\u3001\u5024\u4e0b\u3052\u3001\u5ec3\u68c4\u306a\u3069\u3001\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u5728\u5eab\u6b8b\u9ad8\u306e\u6e1b\u5c11\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u8ca9\u58f2\u984d\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u8ffd\u52a0\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-11\" class=\"wp-block-heading\">\u5728\u5eab\u306e\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308c\u3070\u8cc7\u91d1\u7e70\u308a\u306f\u6539\u5584\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a55\u4fa1\u640d\u306e\u8a08\u4e0a\u81ea\u4f53\u3067\u306f\u73fe\u91d1\u306f\u5165\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3082\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u306b\u3088\u308b\u56de\u53ce\u984d\u3001\u4fdd\u7ba1\u8cbb\u7528\u306e\u524a\u6e1b\u3001\u7a0e\u52d9\u51e6\u7406\u3092\u5206\u3051\u3066\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"subsection-12\" class=\"wp-block-heading\">\u5728\u5eab\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u50b5\u6a29\u3092\u8cb7\u3044\u53d6\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u3001\u5728\u5eab\u81ea\u4f53\u3092\u51e6\u5206\u3059\u308b\u53d6\u5f15\u306f\u5225\u3067\u3059\u3002\u672a\u8ca9\u58f2\u306e\u5546\u54c1\u3092\u305d\u306e\u307e\u307e\u58f2\u639b\u50b5\u6a29\u3068\u3057\u3066\u6271\u308f\u305a\u3001\u8ca9\u58f2\u5f8c\u306e\u50b5\u6a29\u306b\u3064\u3044\u3066\u5229\u7528\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"section-09\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff1a\u5728\u5eab\u306e\u91d1\u984d\u3068\u5165\u91d1\u4e88\u5b9a\u3092\u5408\u308f\u305b\u3066\u898b\u76f4\u305d\u3046<span id=\"index_id42\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1.webp\"><img decoding=\"async\" width=\"1200\" height=\"1012\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1.webp\" alt=\"\u5728\u5eab\u6539\u5584\u306e\u9032\u3081\u65b9\u3092\u8aac\u660e\u3059\u308b\u56f3\" class=\"wp-image-3642\" style=\"aspect-ratio:1200\/1012\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1-300x253.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1-1024x864.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/inventory-cash-flow-h2-09-v1-768x648.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u5eab\u5bfe\u7b56\u306f\u3001\u5e33\u7c3f\u306e\u6b8b\u9ad8\u3092\u6e1b\u3089\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u91d1\u304c\u3044\u3064\u3044\u304f\u3089\u623b\u308b\u304b\u307e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong>\u5546\u54c1\u5225\u306e\u91d1\u984d\u3068\u53d7\u6ce8\u30fb\u767a\u6ce8\u6b8b\u3092\u6574\u7406\u3057\u3001\u56de\u8ee2\u671f\u9593\u306f\u8a08\u7b97\u57fa\u6e96\u3092\u305d\u308d\u3048\u3066\u6bd4\u8f03\u3057\u307e\u3057\u3087\u3046\u3002\u51e6\u5206\u65b9\u6cd5\u306f\u624b\u5143\u306b\u6b8b\u308b\u73fe\u91d1\u3067\u9078\u3073\u3001\u767a\u6ce8\u30eb\u30fc\u30eb\u3082\u540c\u6642\u306b\u898b\u76f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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