{"id":1383,"date":"2026-07-30T14:59:39","date_gmt":"2026-07-30T05:59:39","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/negative-working-capital\/"},"modified":"2026-10-25T20:21:28","modified_gmt":"2026-10-25T11:21:28","slug":"negative-working-capital","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/negative-working-capital\/","title":{"rendered":"\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306f\uff1f\u8a08\u7b97\u30fb\u539f\u56e0\u3068\u8cc7\u91d1\u7e70\u308a\u306e\u898b\u65b9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u30da\u30fc\u30b8\u306f\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1.webp\" class=\"wp-image-3102\" width=\"1200\" height=\"791\" alt=\"\u30de\u30a4\u30ca\u30b9\u306f\u5f0f\u304b\u3089\u8aad\u307f\u89e3\u304f\u3002\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306f\u58f2\u4e0a\u50b5\u6a29\uff0b\u5728\u5eab\u2212\u4ed5\u5165\u50b5\u52d9\u3001\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306f\u6d41\u52d5\u8cc7\u7523\u2212\u6d41\u52d5\u8ca0\u50b5\u3001\u5171\u901a\u306e\u78ba\u8a8d\u306f\u4f7f\u3063\u305f\u79d1\u76ee\u3068\u57fa\u6e96\u65e5\u3092\u8a18\u9332\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-01-v1-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u307e\u305a\u3001\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u8cc7\u6599\u306e\u8a08\u7b97\u6b04\u3092\u898b\u307e\u3057\u3087\u3046\u3002<\/strong>\u58f2\u639b\u91d1\u30fb\u5728\u5eab\u30fb\u8cb7\u639b\u91d1\u3060\u3051\u3092\u4f7f\u3046\u5f0f\u306a\u3089\u3001\u55b6\u696d\u4e0a\u306e\u8cc7\u91d1\u8ca0\u62c5\u306e\u8a71\u3067\u3059\u3002\u73fe\u9810\u91d1\u3084\u77ed\u671f\u501f\u5165\u91d1\u3082\u542b\u3080\u300c\u6d41\u52d5\u8cc7\u7523\uff0d\u6d41\u52d5\u8ca0\u50b5\u300d\u306e\u5f0f\u306a\u3089\u3001\u77ed\u671f\u306e\u652f\u6255\u80fd\u529b\u3092\u8ffd\u52a0\u3067\u78ba\u304b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u306b\u5f0f\u304c\u306a\u3051\u308c\u3070\u3001\u4f5c\u6210\u3057\u305f\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u7a0e\u7406\u58eb\u3078\u300c\u58f2\u639b\u91d1\u30fb\u5728\u5eab\u30fb\u8cb7\u639b\u91d1\u306e\u5dee\u984d\u3067\u3059\u304b\u3002\u305d\u308c\u3068\u3082\u6d41\u52d5\u8cc7\u7523\u304b\u3089\u6d41\u52d5\u8ca0\u50b5\u3092\u5f15\u3044\u305f\u984d\u3067\u3059\u304b\u300d\u3068\u5c0b\u306d\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-01\" class=\"wp-block-heading\">\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306f\u3001\u58f2\u4e0a\u4ee3\u91d1\u304c\u5165\u308b\u307e\u3067\u306b\u55b6\u696d\u4e0a\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u3092\u6349\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u6b63\u5e38\u904b\u8ee2\u8cc7\u91d1\u30fb\u6240\u8981\u904b\u8ee2\u8cc7\u91d1\u3068\u3044\u3046\u547c\u3073\u65b9\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\uff1d\u58f2\u4e0a\u50b5\u6a29\uff0b\u68da\u5378\u8cc7\u7523\uff0d\u4ed5\u5165\u50b5\u52d9<\/strong><\/p>\n\n\n\n<ul>\n<li><p>\u58f2\u4e0a\u50b5\u6a29\uff1a\u8ca9\u58f2\u3057\u3066\u304b\u3089\u3001\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u4ee3\u91d1\u3002\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306a\u3069<\/p>\n<\/li>\n<li><p>\u68da\u5378\u8cc7\u7523\uff1a\u8ca9\u58f2\u3084\u88fd\u9020\u306b\u4f7f\u3046\u5728\u5eab\u3002\u5546\u54c1\u3001\u88fd\u54c1\u3001\u4f5c\u308a\u304b\u3051\u306e\u54c1\u3001\u539f\u6750\u6599\u306a\u3069<\/p>\n<\/li>\n<li><p>\u4ed5\u5165\u50b5\u52d9\uff1a\u4ed5\u5165\u308c\u3066\u304b\u3089\u3001\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u4ee3\u91d1\u3002\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u306a\u3069<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5f0f\u306f\u3001\u4ed5\u5165\u30fb\u5728\u5eab\u4fdd\u6709\u304b\u3089\u58f2\u4e0a\u4ee3\u91d1\u306e\u56de\u53ce\u307e\u3067\u306b\u3001\u4f1a\u793e\u304c\u5148\u306b\u7acb\u3066\u66ff\u3048\u308b\u8cc7\u91d1\u3092\u6349\u3048\u307e\u3059\u3002\u4ed5\u5165\u50b5\u52d9\u304c\u58f2\u4e0a\u50b5\u6a29\u3068\u68da\u5378\u8cc7\u7523\u306e\u5408\u8a08\u3092\u4e0a\u56de\u308c\u3070\u3001\u7d50\u679c\u306f\u30de\u30a4\u30ca\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306f\u3001\u5f0f\u306e\u9055\u3044\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u67b6\u7a7a\u4f8b\u3067\u3059\u3002\u58f2\u4e0a\u50b5\u6a29300\u4e07\u5186\u3001\u68da\u5378\u8cc7\u7523200\u4e07\u5186\u3001\u4ed5\u5165\u50b5\u52d9700\u4e07\u5186\u3092\u3001\u55b6\u696d\u4e0a\u306e\u5f0f\u3078\u5f53\u3066\u306f\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>300\u4e07\u5186\uff0b200\u4e07\u5186\uff0d700\u4e07\u5186\uff1d\u30de\u30a4\u30ca\u30b9200\u4e07\u5186<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u8ca9\u58f2\u304c\u591a\u304f\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u304c\u5f8c\u306b\u306a\u308b\u5c0f\u58f2\u30fb\u98f2\u98df\u306a\u3069\u3067\u306f\u3001\u3053\u306e\u5f62\u304c\u8d77\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u3092\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u3078\u56de\u305b\u308b\u305f\u3081\u3001\u55b6\u696d\u5faa\u74b0\u3060\u3051\u3092\u898b\u308c\u3070\u8cc7\u91d1\u8ca0\u62c5\u304c\u5c0f\u3055\u3044\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-02\" class=\"wp-block-heading\">\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u304c\u30de\u30a4\u30ca\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u5206\u6790\u3067\u3001\u73fe\u91d1\u3084\u501f\u5165\u91d1\u307e\u3067\u542b\u3080\u77ed\u671f\u306e\u4f59\u529b\u3092\u898b\u308b\u5f0f\u304c\u6b21\u306e\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\uff1d\u6d41\u52d5\u8cc7\u7523\uff0d\u6d41\u52d5\u8ca0\u50b5<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3046\u4e00\u3064\u306e\u67b6\u7a7a\u4f8b\u3068\u3057\u3066\u3001\u6d41\u52d5\u8cc7\u75232,000\u4e07\u5186\u304b\u3089\u6d41\u52d5\u8ca0\u50b52,400\u4e07\u5186\u3092\u5f15\u304f\u3068\u3001\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306f\u30de\u30a4\u30ca\u30b9400\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u306f\u3001\u77ed\u671f\u8cc7\u7523\u3088\u308a\u77ed\u671f\u8ca0\u50b5\u304c\u591a\u3044\u72b6\u614b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d41\u52d5\u8cc7\u7523\u306f\u73fe\u9810\u91d1\u3084\u58f2\u639b\u91d1\u3001\u5728\u5eab\u306a\u3069\u3001\u77ed\u671f\u306b\u4f7f\u3048\u308b\u8cc7\u7523\u3067\u3059\u3002\u6d41\u52d5\u8ca0\u50b5\u306f\u8cb7\u639b\u91d1\u3084\u77ed\u671f\u501f\u5165\u91d1\u306a\u3069\u3001\u77ed\u671f\u306b\u652f\u6255\u3046\u8ca0\u50b5\u3092\u6307\u3057\u307e\u3059\u3002\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u3088\u308a\u5bfe\u8c61\u7bc4\u56f2\u304c\u5e83\u3044\u305f\u3081\u3001\u4e8c\u3064\u306e\u8a08\u7b97\u7d50\u679c\u306e\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u304c\u9055\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-03\" class=\"wp-block-heading\">\u540c\u3058\u300c\u30de\u30a4\u30ca\u30b9\u300d\u3067\u3082\u7d50\u8ad6\u306f\u53cd\u5bfe\u306b\u306a\u308a\u5f97\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1<\/th>\n<th>\u6b63\u5473\u904b\u8ee2\u8cc7\u672c<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u8a08\u7b97\u5f0f<\/td>\n<td>\u58f2\u4e0a\u50b5\u6a29\uff0b\u68da\u5378\u8cc7\u7523\uff0d\u4ed5\u5165\u50b5\u52d9<\/td>\n<td>\u6d41\u52d5\u8cc7\u7523\uff0d\u6d41\u52d5\u8ca0\u50b5<\/td>\n<\/tr>\n<tr>\n<td>\u4e3b\u306a\u76ee\u7684<\/td>\n<td>\u55b6\u696d\u5faa\u74b0\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u91cf<\/td>\n<td>\u77ed\u671f\u306e\u8ca1\u52d9\u4f59\u529b<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30ca\u30b9\u306e\u4ee3\u8868\u4f8b<\/td>\n<td>\u56de\u53ce\u304c\u652f\u6255\u3044\u3088\u308a\u65e9\u3044<\/td>\n<td>\u77ed\u671f\u8ca0\u50b5\u304c\u6d41\u52d5\u8cc7\u7523\u3088\u308a\u591a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u57fa\u672c\u7684\u306a\u898b\u65b9<\/td>\n<td>\u826f\u3044\u5834\u5408\u3068\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/td>\n<td>\u652f\u6255\u80fd\u529b\u306e\u8ffd\u52a0\u78ba\u8a8d\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u6b21\u306b\u898b\u308b\u8cc7\u6599<\/td>\n<td>\u56de\u53ce\u30fb\u5728\u5eab\u30fb\u652f\u6255\u3044\u307e\u3067\u306e\u65e5\u6570\u3001\u8cc7\u91d1\u7e70\u308a\u8868<\/td>\n<td>\u73fe\u9810\u91d1\u3001\u8fd4\u6e08\u4e88\u5b9a\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u672c\u696d\u306b\u3088\u308b\u73fe\u91d1\u53ce\u652f\uff09<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8a08\u7b97\u7d50\u679c\u306e\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u3068\u4e00\u7dd2\u306b\u3001\u3069\u306e\u5f0f\u3092\u4f7f\u3063\u305f\u304b\u3092\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BlackLine\u306e\u7528\u8a9e\u96c6\u3082\u3001\u76ee\u7684\u306b\u5fdc\u3058\u305f\u4e8c\u3064\u306e\u8a08\u7b97\u5f0f\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u51fa\u5178\uff1a<a href=\"https:\/\/www.blackline.jp\/resources\/glossaries\/working-capital.html\" target=\"_blank\" rel=\"noopener\">BlackLine\u300c\u904b\u8ee2\u8cc7\u672c\u300d<\/a>\uff082026\u5e7410\u670825\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/working-capital-calculation\/\">\u904b\u8ee2\u8cc7\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u3067\u306f\u3001\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u3068\u6708\u5546\u57fa\u6e96\u306e\u51fa\u3057\u65b9\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u4e0a\u306e\u6b8b\u9ad8\u5f0f\u306e\u8003\u3048\u65b9\u306f\u3001<a href=\"https:\/\/docs.sakai-sc.co.jp\/article\/management-accounting\/working-capital.html\" target=\"_blank\" rel=\"noopener\">\u583a\u7dcf\u5408\u7814\u7a76\u6240\u306e\u904b\u8ee2\u8cc7\u672c\u306e\u89e3\u8aac<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\uff082026\u5e7410\u670825\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<div class=\"swell-block-button #32a7de_ is-style-btn_solid\"><a href=\"https:\/\/docs.sakai-sc.co.jp\/article\/management-accounting\/working-capital.html\" class=\"swell-block-button__link\" target=\"_blank\" rel=\"noopener\"><span>\u904b\u8ee2\u8cc7\u672c\u306e\u8a08\u7b97\u69cb\u9020\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b2\u3064\u306e\u610f\u5473<\/li>\n<li>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u3068\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306e\u8a08\u7b97\u4f8b<\/li>\n<li>\u826f\u3044\u30de\u30a4\u30ca\u30b9\u3068\u5371\u967a\u306a\u30de\u30a4\u30ca\u30b9\u306e\u898b\u5206\u3051\u65b9<\/li>\n<li>\u9280\u884c\u878d\u8cc7\u3067\u8aac\u660e\u3059\u308b\u8cc7\u6599\u3068\u8cc7\u91d1\u4f7f\u9014<\/li>\n<li>\u8cc7\u91d1\u7e70\u308a\u3092\u60aa\u5316\u3055\u305b\u306a\u3044\u6539\u5584\u624b\u9806<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u539f\u56e0<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1.webp\" class=\"wp-image-3103\" width=\"1200\" height=\"729\" alt=\"\u55b6\u696d\u5f0f\u304c\u8ca0\u6570\u306b\u306a\u308b\u7406\u7531\u3002\u56de\u53ce\u304c\u65e9\u3044\u306f\u58f2\u4e0a\u50b5\u6a29\u304c\u5c11\u306a\u304f\u306a\u308b\u3001\u5728\u5eab\u304c\u5c11\u306a\u3044\u306f\u68da\u5378\u8cc7\u7523\u304c\u5c0f\u3055\u304f\u306a\u308b\u3001\u652f\u6255\u3044\u304c\u5f8c\u306f\u4ed5\u5165\u50b5\u52d9\u304c\u6b8b\u3063\u3066\u3044\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-02-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306e\u306f\u3001\u58f2\u4e0a\u50b5\u6a29\u3068\u5728\u5eab\u306e\u5408\u8a08\u3088\u308a\u4ed5\u5165\u50b5\u52d9\u304c\u591a\u3044\u3068\u304d\u3067\u3059\u3002<\/strong>\u56de\u53ce\u304c\u65e9\u3044\u4e8b\u696d\u3068\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u652f\u6255\u3044\u304c\u5897\u3048\u3066\u3044\u308b\u4e8b\u696d\u3067\u306f\u3001\u540c\u3058\u8ca0\u6570\u3067\u3082\u539f\u56e0\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-04\" class=\"wp-block-heading\">\u58f2\u4e0a\u4ee3\u91d1\u306e\u56de\u53ce\u304c\u65e9\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e97\u8217\u3067\u306e\u73fe\u91d1\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u8ca9\u58f2\u3001\u30cd\u30c3\u30c8\u8ca9\u58f2\u306e\u524d\u6255\u3044\u3001\u6708\u984d\u30b5\u30fc\u30d3\u30b9\u306e\u524d\u53d7\u3051\u306a\u3069\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u524d\u5f8c\u3067\u65e9\u304f\u56de\u53ce\u3067\u304d\u308b\u4e8b\u696d\u3067\u306f\u58f2\u4e0a\u50b5\u6a29\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u304b\u3089\u306e\u56de\u53ce\u304c\u5b89\u5b9a\u3057\u3001\u4ed5\u5165\u50b5\u52d9\u3092\u7d04\u5b9a\u3069\u304a\u308a\u6255\u3048\u3066\u3044\u308b\u306a\u3089\u3001\u55b6\u696d\u5faa\u74b0\u4e0a\u306e\u8cc7\u91d1\u52b9\u7387\u304c\u9ad8\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u53d7\u91d1\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u4ee3\u91d1\u3067\u3059\u3002\u5c06\u6765\u306e\u63d0\u4f9b\u7fa9\u52d9\u3092\u4f34\u3046\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u30fb\u8fd4\u91d1\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3082\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-05\" class=\"wp-block-heading\">\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u30b5\u30a4\u30c8\u304c\u9577\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca9\u58f2\u4ee3\u91d1\u306e\u56de\u53ce\u5f8c\u306b\u4ed5\u5165\u4ee3\u91d1\u3092\u652f\u6255\u3046\u5951\u7d04\u306a\u3089\u3001\u73fe\u91d1\u306e\u5165\u91d1\u304c\u5148\u306b\u306a\u308a\u307e\u3059\u3002\u652f\u6255\u30b5\u30a4\u30c8\u3068\u306f\u3001\u7de0\u3081\u65e5\u304b\u3089\u652f\u6255\u65e5\u307e\u3067\u306e\u671f\u9593\u3067\u3059\u3002\u5408\u610f\u3057\u305f\u671f\u65e5\u3092\u5b88\u308a\u306a\u304c\u3089\u5165\u91d1\u304c\u5148\u884c\u3059\u308c\u3070\u3001\u8cc7\u91d1\u7e70\u308a\u4e0a\u306e\u5229\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u5358\u306b\u8acb\u6c42\u66f8\u306e\u652f\u6255\u671f\u9650\u3092\u8d85\u3048\u3066\u672a\u6255\u3044\u304c\u5897\u3048\u305f\u305f\u3081\u4ed5\u5165\u50b5\u52d9\u304c\u81a8\u3089\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u540c\u3058\u30de\u30a4\u30ca\u30b9\u3067\u3082\u5065\u5168\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u639b\u91d1\u6b8b\u9ad8\u3092\u300c\u671f\u9650\u5185\u300d\u300c\u671f\u9650\u8d85\u904e\u300d\u306b\u5206\u3051\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-06\" class=\"wp-block-heading\">\u5728\u5eab\u3092\u6301\u305f\u306a\u3044\u30fb\u77ed\u671f\u9593\u3067\u8ca9\u58f2\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u6ce8\u5f8c\u306b\u4ed5\u5165\u308c\u308b\u4e8b\u696d\u3001\u4ef2\u4ecb\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5728\u5eab\u56de\u8ee2\u304c\u901f\u3044\u5c0f\u58f2\u696d\u306f\u68da\u5378\u8cc7\u7523\u304c\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002\u58f2\u4e0a\u50b5\u6a29\u3082\u5c11\u306a\u3051\u308c\u3070\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5eab\u524a\u6e1b\u3067\u4e00\u6642\u7684\u306b\u6570\u5b57\u304c\u6539\u5584\u3057\u3066\u3082\u3001\u6b20\u54c1\u3084\u4ed5\u5165\u4fa1\u683c\u4e0a\u6607\u3092\u62db\u3051\u3070\u4e8b\u696d\u5168\u4f53\u3067\u306f\u4e0d\u5229\u3067\u3059\u3002\u5728\u5eab\u3092\u4f55\u65e5\u5206\u6301\u3063\u3066\u3044\u308b\u304b\u3068\u3001\u8ca9\u58f2\u5f8c\u306b\u6b8b\u308b\u5229\u76ca\u3082\u5408\u308f\u305b\u3066\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-07\" class=\"wp-block-heading\">\u5b63\u7bc0\u8981\u56e0\u3084\u6c7a\u7b97\u65e5\u306e\u4e00\u6642\u70b9\u3067\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u76f4\u524d\u306e\u5927\u578b\u5165\u91d1\u3068\u7fcc\u6708\u306e\u4ed5\u5165\u652f\u6255\u3044\u304c\u91cd\u306a\u308b\u3068\u3001\u671f\u672b\u3060\u3051\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u7e41\u5fd9\u671f\u524d\u306b\u5728\u5eab\u3092\u7a4d\u307f\u5897\u3059\u4e8b\u696d\u3067\u306f\u3001\u53cd\u5bfe\u306b\u30d7\u30e9\u30b9\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u6708\u30fb\u7e41\u5fd9\u671f\u30fb\u9591\u6563\u671f\u306e\u6b8b\u9ad8\u3092\u4e26\u3079\u3001\u3069\u306e\u6642\u671f\u306b\u8cc7\u91d1\u304c\u591a\u304f\u5fc5\u8981\u304b\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5b63\u7bc0\u5dee\u304c\u3042\u308b\u4e8b\u696d\u306a\u3089\u3001\u4f8b\u3048\u3070\u76f4\u8fd11\u5e74\u5206\u3092\u6bd4\u3079\u308b\u3068\u3001\u6c7a\u7b97\u65e5\u3060\u3051\u3067\u306f\u5206\u304b\u3089\u306a\u3044\u5897\u6e1b\u3092\u6349\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-08\" class=\"wp-block-heading\">\u539f\u56e0\u3092\u78ba\u304b\u3081\u308b\u305f\u3081\u306b\u65e5\u6570\u3068\u671f\u65e5\u3092\u6bd4\u3079\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u30fb\u5728\u5eab\u30fb\u652f\u6255\u3044\u307e\u3067\u306e\u65e5\u6570\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6b8b\u9ad8\u304c\u58f2\u4e0a\u306a\u3069\u306e\u4f55\u65e5\u5206\u3042\u308b\u304b\u3092\u8868\u3057\u307e\u3059\u3002\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u540c\u3058\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u539f\u4fa1\u3092\u4f7f\u3044\u3001\u6b21\u306e\u3088\u3046\u306b\u6c42\u3081\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>\n<thead>\n<tr>\n<th>\u78ba\u304b\u3081\u305f\u3044\u65e5\u6570<\/th>\n<th>\u8a08\u7b97\u4f8b\uff08\u5e74\u306e\u58f2\u4e0a\u30fb\u539f\u4fa1\u3092\u4f7f\u3046\u5834\u5408\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u4e0a\u4ee3\u91d1\u306e\u56de\u53ce\u307e\u3067<\/td>\n<td>\u58f2\u4e0a\u50b5\u6a29 \u00f7\uff08\u5e74\u9593\u58f2\u4e0a\u9ad8 \u00f7 365\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5728\u5eab\u3092\u6301\u3064\u671f\u9593<\/td>\n<td>\u68da\u5378\u8cc7\u7523 \u00f7\uff08\u5e74\u9593\u58f2\u4e0a\u539f\u4fa1 \u00f7 365\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u307e\u3067<\/td>\n<td>\u4ed5\u5165\u50b5\u52d9 \u00f7\uff08\u5e74\u9593\u58f2\u4e0a\u539f\u4fa1 \u00f7 365\uff09<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u6570\u304c\u9577\u304f\u306a\u3063\u305f\u304b\u3092\u540c\u3058\u57fa\u6e96\u3067\u6bd4\u3079\u308b\u3068\u3001\u56de\u53ce\u306e\u9045\u308c\u3001\u5728\u5eab\u306e\u5897\u52a0\u3001\u652f\u6255\u671f\u9593\u306e\u5909\u5316\u3092\u63a2\u305b\u307e\u3059\u3002\u8a08\u7b97\u306e\u51fa\u5178\u306f<a href=\"https:\/\/www.jfc.go.jp\/n\/findings\/pdf\/tyousa_gttupou_2602.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u8abf\u67fb\u6708\u5831\u300d2026\u5e742\u6708\u53f7<\/a>38\u9801\u3067\u3059\u3002\u6570\u5b57\u3092\u81ea\u5206\u3067\u51fa\u305b\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u8868\u3068\u53d6\u5f15\u5148\u5225\u306e\u6b8b\u9ad8\u3092\u7d4c\u7406\u62c5\u5f53\u8005\u3078\u6e21\u3059\u3068\u78ba\u8a8d\u3092\u983c\u307f\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\"><strong>\u5065\u5168\u6027\u3092\u78ba\u8a8d\u3059\u308b5\u9805\u76ee<\/strong><\/span><\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5065\u5168\u6027\u3092\u78ba\u8a8d\u3059\u308b5\u9805\u76ee<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u4e0a\u50b5\u6a29\u30fb\u5728\u5eab\u30fb\u4ed5\u5165\u50b5\u52d9\u306e\u5404\u56de\u8ee2\u65e5\u6570<\/li>\n<li>\u671f\u9650\u3092\u8d85\u3048\u305f\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u6709\u7121<\/li>\n<li>\u73fe\u9810\u91d1\u6b8b\u9ad8\u3068\u4eca\u5f8c\u306e\u9031\u5225\u306e\u5165\u51fa\u91d1\u4e88\u5b9a<\/li>\n<li>\u55b6\u696d\u5229\u76ca\u30fb\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u63a8\u79fb<\/li>\n<li>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u7d0d\u7a0e\u30fb\u8fd4\u6e08\u306a\u3069\u3001\u4e0a\u306e\u6b8b\u9ad8\u5f0f\u3060\u3051\u3067\u306f\u628a\u63e1\u3067\u304d\u306a\u3044\u652f\u6255\u4e88\u5b9a<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u30de\u30a4\u30ca\u30b9\u306e\u7406\u7531\u304c\u300c\u65e9\u304f\u56de\u53ce\u3067\u304d\u305f\u300d\u306a\u306e\u304b\u300c\u652f\u6255\u3044\u3092\u9045\u3089\u305b\u305f\u300d\u306a\u306e\u304b\u3067\u8a55\u4fa1\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u8cb7\u639b\u91d1\u306e\u671f\u9650\u7ba1\u7406\u307e\u3067\u30bb\u30c3\u30c8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">\u826f\u3044\u30de\u30a4\u30ca\u30b9\u3068\u5371\u967a\u306a\u30de\u30a4\u30ca\u30b9\u306e\u898b\u5206\u3051\u65b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1.webp\" class=\"wp-image-3104\" width=\"1200\" height=\"729\" alt=\"\u540c\u3058\u8ca0\u6570\u3067\u3082\u898b\u308b\u6761\u4ef6\u306f\u5225\u3002\u5165\u91d1\u5148\u884c\u306f\u56de\u53ce\u304c\u5b89\u5b9a\u3057\u652f\u6255\u671f\u9650\u5185\u3001\u672a\u6255\u3044\u5897\u52a0\u306f\u671f\u9650\u8d85\u904e\u306e\u50b5\u52d9\u304c\u5897\u3048\u308b\u3001\u77ed\u671f\u8ca0\u50b5\u8d85\u904e\u306f\u8fd4\u6e08\u4e88\u5b9a\u3068\u73fe\u91d1\u3092\u7167\u5408\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-03-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\"><strong>\u56de\u53ce\u304c\u65e9\u304f\u652f\u6255\u3044\u3082\u671f\u9650\u5185\u306a\u3089\u3001\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u306f\u4e8b\u696d\u306e\u7279\u5fb4\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/span>\u672a\u6255\u3044\u306e\u5897\u52a0\u3084\u73fe\u91d1\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u5834\u5408\u306f\u3001\u305d\u306e\u539f\u56e0\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-09\" class=\"wp-block-heading\">\u826f\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u30de\u30a4\u30ca\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u6761\u4ef6\u304c\u305d\u308d\u3046\u5834\u5408\u3001\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u306f\u4e8b\u696d\u30e2\u30c7\u30eb\u4e0a\u306e\u7279\u5fb4\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u73fe\u91d1\u8ca9\u58f2\u30fb\u524d\u53d7\u3051\u306a\u3069\u3067\u58f2\u4e0a\u56de\u53ce\u304c\u65e9\u3044<\/p>\n<\/li>\n<li><p>\u4ed5\u5165\u50b5\u52d9\u306f\u5951\u7d04\u3069\u304a\u308a\u671f\u9650\u5185\u306b\u652f\u6255\u3063\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u58f2\u4e0a\u304c\u5b89\u5b9a\u3057\u3001\u7c97\u5229\u3092\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u73fe\u9810\u91d1\u304c\u5fc5\u8981\u6c34\u6e96\u3092\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044<\/p>\n<\/li>\n<li><p>\u7d0d\u7a0e\u30fb\u8fd4\u6e08\u5f8c\u3082\u8cc7\u91d1\u7e70\u308a\u304c\u30d7\u30e9\u30b9<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u72b6\u614b\u3067\u306f\u3001\u58f2\u4e0a\u5897\u52a0\u306b\u4f34\u3063\u3066\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u304c\u5148\u306b\u5897\u3048\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u4e0a\u304c\u6e1b\u5c11\u3059\u308b\u3068\u5148\u884c\u5165\u91d1\u3082\u6e1b\u308b\u305f\u3081\u3001\u62e1\u5927\u671f\u306b\u5f97\u305f\u73fe\u91d1\u3092\u56fa\u5b9a\u8cc7\u7523\u3084\u914d\u5f53\u3078\u4f7f\u3044\u5207\u3089\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-10\" class=\"wp-block-heading\">\u5371\u967a\u306a\u30de\u30a4\u30ca\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30b9\u306e\u6570\u5b57\u306e\u88cf\u306b\u652f\u6255\u9045\u5ef6\u3084\u8d64\u5b57\u304c\u96a0\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u652f\u6255\u671f\u9650\u3092\u8d85\u3048\u305f\u8cb7\u639b\u91d1\u30fb\u672a\u6255\u91d1\u304c\u5897\u3048\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6ede\u7d0d\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u58f2\u4e0a\u6e1b\u5c11\u3067\u65b0\u3057\u3044\u5165\u91d1\u304c\u6e1b\u3063\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u55b6\u696d\u8d64\u5b57\u304c\u7d9a\u304d\u3001\u73fe\u9810\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u77ed\u671f\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u304c\u96c6\u4e2d\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u4ed5\u5165\u5148\u304b\u3089\u73fe\u91d1\u6255\u3044\u3078\u306e\u6761\u4ef6\u5909\u66f4\u3092\u6c42\u3081\u3089\u308c\u305f<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u3001\u5bb6\u8cc3\u3001\u7d0d\u7a0e\u3001\u501f\u5165\u8fd4\u6e08\u306a\u3069\u306e\u652f\u6255\u3044\u306f\u3001\u55b6\u696d\u4e0a\u306e\u6b8b\u9ad8\u5f0f\u3060\u3051\u3067\u306f\u628a\u63e1\u3067\u304d\u307e\u305b\u3093\u3002\u671f\u65e5\u3054\u3068\u306e\u51fa\u91d1\u984d\u3082\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u52a0\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-11\" class=\"wp-block-heading\">\u9ed2\u5b57\u3067\u3082\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u3059\u308b\u5834\u9762<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u306f\u3001\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u652f\u51fa\u3092\u8cc4\u3048\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u305b\u3093\u3002<\/strong> \u7d66\u4e0e\u30fb\u5bb6\u8cc3\u30fb\u7a0e\u91d1\u3084\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u3082\u542b\u3081\u3001\u652f\u6255\u65e5\u306e\u73fe\u91d1\u304c\u8db3\u308a\u308b\u304b\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u8db3\u304c\u8d77\u304d\u308b\u5177\u4f53\u7684\u306a\u5834\u9762\u306f\u3001\u5f8c\u306e\u300c\u904b\u8ee2\u8cc7\u91d1\u30de\u30a4\u30ca\u30b9\u3067\u3082\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u300d\u3067\u6574\u7406\u3057\u307e\u3059\u3002\u65e2\u306b\u652f\u6255\u3044\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044\u5834\u5408\u306f\u3001<a href=\"\/column\/cash-flow-management\/\">\u8cc7\u91d1\u7e70\u308a\u3092\u7acb\u3066\u76f4\u3059\u9806\u756a<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-12\" class=\"wp-block-heading\">\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306e\u30de\u30a4\u30ca\u30b9\u306f\u8fd4\u6e08\u4e88\u5b9a\u307e\u3067\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d41\u52d5\u8ca0\u50b5\u306b\u77ed\u671f\u501f\u5165\u91d1\u3084\u4eca\u5f8c1\u5e74\u3067\u8fd4\u3059\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1\u304c\u591a\u3044\u5834\u5408\u3001\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002\u8fd4\u6e08\u306b\u5145\u3066\u308b\u8cc7\u91d1\u3068\u3057\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u307e\u308c\u308b\u73fe\u91d1<\/p>\n<\/li>\n<li><p>\u5b9a\u671f\u7684\u306b\u56de\u53ce\u3067\u304d\u308b\u58f2\u639b\u91d1<\/p>\n<\/li>\n<li><p>\u501f\u63db\u3048\u30fb\u9577\u671f\u5316\u306e\u78ba\u5ea6<\/p>\n<\/li>\n<li><p>\u58f2\u5374\u53ef\u80fd\u306a\u8cc7\u7523<\/p>\n<\/li>\n<li><p>\u91d1\u878d\u6a5f\u95a2\u3068\u5951\u7d04\u3057\u305f\u3001\u5fc5\u8981\u6642\u306b\u501f\u308a\u3089\u308c\u308b\u4e88\u5099\u67a0<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u501f\u63db\u3048\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6c7a\u7b97\u60aa\u5316\u3084\u91d1\u878d\u74b0\u5883\u306e\u5909\u5316\u3067\u6761\u4ef6\u304c\u5909\u308f\u308b\u30ea\u30b9\u30af\u3082\u542b\u3081\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">\u904b\u8ee2\u8cc7\u91d1\u30de\u30a4\u30ca\u30b9\u3067\u3082\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2.webp\" class=\"wp-image-3105\" width=\"1200\" height=\"791\" alt=\"\u8ca0\u6570\u3067\u3082\u8cc7\u91d1\u304c\u5fc5\u8981\u306a\u3068\u304d\u3002\u58f2\u4e0a\u306e\u6e1b\u5c11\u306f\u5148\u884c\u3057\u3066\u3044\u305f\u5165\u91d1\u304c\u6e1b\u308b\u3001\u652f\u51fa\u306e\u96c6\u4e2d\u306f\u7d0d\u7a0e\u30fb\u8cde\u4e0e\u30fb\u8fd4\u6e08\u30fb\u6295\u8cc7\u3001\u6761\u4ef6\u306e\u5909\u66f4\u306f\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u304c\u65e9\u307e\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-04-v2-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u304c\u6e1b\u3063\u305f\u3068\u304d\u3084\u8a2d\u5099\u306b\u6295\u8cc7\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3082\u73fe\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u7d0d\u7a0e\u30fb\u8fd4\u6e08\u306e\u96c6\u4e2d\u3084\u3001\u4ed5\u5165\u5148\u306e\u6761\u4ef6\u5909\u66f4\u3067\u3082\u4e0d\u8db3\u304c\u751f\u3058\u307e\u3059\u3002\u4f55\u306b\u3001\u3044\u3064\u3001\u3044\u304f\u3089\u652f\u6255\u3046\u304b\u3092\u5206\u3051\u3066\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-13\" class=\"wp-block-heading\">\u58f2\u4e0a\u304c\u6025\u6e1b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u8ca9\u58f2\u3067\u306f\u3001\u58f2\u4e0a\u304c\u6e1b\u308b\u3068\u5165\u91d1\u3082\u3059\u3050\u6e1b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u904e\u53bb\u306e\u4ed5\u5165\u306b\u5bfe\u3059\u308b\u8cb7\u639b\u91d1\u3001\u56fa\u5b9a\u8cbb\u3001\u7d66\u4e0e\u306f\u5f8c\u304b\u3089\u652f\u6255\u3044\u307e\u3059\u3002\u5165\u91d1\u5148\u884c\u578b\u306e\u4e8b\u696d\u307b\u3069\u3001\u58f2\u4e0a\u6025\u6e1b\u6642\u306b\u9006\u56de\u8ee2\u304c\u8d77\u304d\u3084\u3059\u3044\u70b9\u3078\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-14\" class=\"wp-block-heading\">\u65b0\u898f\u51fa\u5e97\u30fb\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5185\u88c5\u3001\u6a5f\u68b0\u3001\u8eca\u4e21\u3001\u4fdd\u8a3c\u91d1\u306a\u3069\u306f\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306e\u5f0f\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u6295\u8cc7\u56de\u53ce\u671f\u9593\u306b\u5408\u3063\u305f\u8a2d\u5099\u8cc7\u91d1\u3092\u691c\u8a0e\u3057\u3001\u77ed\u671f\u306e\u55b6\u696d\u5165\u91d1\u3060\u3051\u3067\u8cc4\u304a\u3046\u3068\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-15\" class=\"wp-block-heading\">\u7a0e\u91d1\u30fb\u8cde\u4e0e\u30fb\u501f\u5165\u8fd4\u6e08\u304c\u96c6\u4e2d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u8cde\u4e0e\u3001\u501f\u5165\u5143\u672c\u8fd4\u6e08\u306f\u3001\u58f2\u4e0a\u50b5\u6a29\u30fb\u5728\u5eab\u30fb\u4ed5\u5165\u50b5\u52d9\u306e\u5dee\u984d\u3060\u3051\u3067\u306f\u628a\u63e1\u3067\u304d\u307e\u305b\u3093\u3002\u5e74\u9593\u4e88\u5b9a\u8868\u3067\u8cc7\u91d1\u9700\u8981\u6708\u3092\u5148\u306b\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-16\" class=\"wp-block-heading\">\u4ed5\u5165\u6761\u4ef6\u304c\u77ed\u7e2e\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u5165\u5148\u304b\u3089\u300c60\u65e5\u5f8c\u6255\u3044\u309230\u65e5\u5f8c\u6255\u3044\u3078\u300d\u300c\u639b\u53d6\u5f15\u304b\u3089\u73fe\u91d1\u6255\u3044\u3078\u300d\u3068\u5909\u66f4\u3055\u308c\u308b\u3068\u3001\u4ed5\u5165\u50b5\u52d9\u304c\u6e1b\u308a\u3001\u5fc5\u8981\u904b\u8ee2\u8cc7\u91d1\u304c\u6025\u306b\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u7e70\u308a\u8868\u3067\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u652f\u6255\u65e5\u3068\u5909\u66f4\u5f8c\u306e\u652f\u6255\u65e5\u3092\u4e26\u3079\u307e\u3057\u3087\u3046\u3002\u524d\u5012\u3057\u3055\u308c\u308b\u652f\u6255\u3044\u304c\u540c\u3058\u9031\u306b\u91cd\u306a\u308b\u306a\u3089\u3001\u305d\u306e\u5206\u306e\u8cc7\u91d1\u3092\u65e9\u304f\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u8a08\u753b\u306e\u524d\u63d0\u3092\u5909\u3048\u3066\u307f\u308b\u4f8b\u304c\u3001\u6b21\u306e3\u6761\u4ef6\u3067\u3059\u30022\u5272\u308430\u65e5\u306f\u4e00\u5f8b\u306e\u57fa\u6e96\u3067\u306f\u306a\u304f\u3001\u4eee\u306b\u60aa\u5316\u3057\u305f\u5834\u5408\u3092\u8a66\u3059\u305f\u3081\u306e\u6570\u5024\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u4eca\u306e\u6b8b\u9ad8\u3060\u3051\u3067\u306a\u304f\u3001\u58f2\u4e0a\u304c2\u5272\u4e0b\u304c\u308b\u3001\u652f\u6255\u30b5\u30a4\u30c8\u304c30\u65e5\u77ed\u304f\u306a\u308b\u3001\u501f\u63db\u3048\u304c\u9045\u308c\u308b\u3068\u3044\u30463\u3064\u306e\u30b9\u30c8\u30ec\u30b9\u6761\u4ef6\u3092\u7f6e\u304f\u3068\u3001\u5fc5\u8981\u306a\u4e88\u5099\u8cc7\u91d1\u304c\u898b\u3048\u307e\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u4e00\u3064\u305a\u3064\u3001\u58f2\u4e0a\u5165\u91d1\u306e\u984d\u3001\u4ed5\u5165\u652f\u6255\u3044\u306e\u65e5\u3001\u501f\u63db\u3048\u306b\u3088\u308b\u5165\u91d1\u65e5\u3092\u5909\u3048\u3001\u4e88\u5b9a\u8868\u3067\u73fe\u91d1\u304c\u6700\u3082\u5c11\u306a\u304f\u306a\u308b\u9031\u3092\u6bd4\u3079\u307e\u3057\u3087\u3046\u3002\u8907\u6570\u306e\u60aa\u5316\u304c\u91cd\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306a\u3089\u3001\u305d\u306e\u7d44\u5408\u305b\u3067\u3082\u8a66\u3057\u307e\u3059\u3002\u6700\u4f4e\u6b8b\u9ad8\u304c\u81ea\u793e\u306e\u4e0b\u9650\u3092\u5272\u308a\u8fbc\u3080\u5834\u5408\u306f\u3001\u4e0d\u8db3\u984d\u3068\u5fc5\u8981\u65e5\u3092\u78ba\u8a8d\u3057\u3001\u4e88\u5099\u8cc7\u91d1\u306e\u984d\u3084\u8abf\u9054\u6642\u671f\u3092\u898b\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u9280\u884c\u878d\u8cc7\u3067\u306e\u8aac\u660e\u65b9\u6cd5<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1.webp\" class=\"wp-image-3106\" width=\"1200\" height=\"853\" alt=\"\u91d1\u878d\u6a5f\u95a2\u3078\u793a\u30593\u70b9\u3002\u8a08\u7b97\u306e\u524d\u63d0\u306f\u5f0f\u30fb\u79d1\u76ee\u30fb\u57fa\u6e96\u65e5\u30fb\u6708\u6b21\u63a8\u79fb\u3001\u8cc7\u91d1\u4f7f\u9014\u306f\u5fc5\u8981\u306a\u652f\u6255\u5148\u30fb\u91d1\u984d\u30fb\u671f\u65e5\u3001\u8fd4\u6e08\u539f\u8cc7\u306f\u8fd4\u6e08\u306b\u5145\u3066\u308b\u53ce\u5165\u3084\u8cc7\u7523\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-05-v1-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\"><strong>\u91d1\u878d\u6a5f\u95a2\u306b\u306f\u3001\u8a08\u7b97\u5f0f\u3060\u3051\u3067\u306a\u304f\u3001\u8cc7\u91d1\u4f7f\u9014\u3068\u8fd4\u6e08\u539f\u8cc7\u3092\u793a\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span>\u8cc7\u91d1\u4f7f\u9014\u306f\u501f\u308a\u305f\u304a\u91d1\u306e\u4f7f\u3044\u9053\u3001\u8fd4\u6e08\u539f\u8cc7\u306f\u8fd4\u6e08\u306b\u5145\u3066\u308b\u53ce\u5165\u3084\u8cc7\u7523\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-17\" class=\"wp-block-heading\">\u8a08\u7b97\u5f0f\u3068\u5bfe\u8c61\u671f\u9593\u3092\u660e\u793a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9280\u884c\u3078\u63d0\u51fa\u3059\u308b\u8868\u306b\u306f\u3001\u6b21\u306e\u60c5\u5831\u3092\u6dfb\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u4f7f\u3063\u305f\u8a08\u7b97\u5f0f<\/p>\n<\/li>\n<li><p>\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u57fa\u6e96\u65e5\u6b8b\u9ad8<\/p>\n<\/li>\n<li><p>\u6708\u6b21\u5e73\u5747\u304b\u6c7a\u7b97\u65e5\u6b8b\u9ad8\u304b<\/p>\n<\/li>\n<li><p>\u901a\u5e38\u6708\u3068\u30d4\u30fc\u30af\u6708\u306e\u5dee<\/p>\n<\/li>\n<li><p>\u652f\u6255\u671f\u9650\u8d85\u904e\u5206\u306e\u6709\u7121<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u306f\u7dcf\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u5148\u5225\u30fb\u671f\u65e5\u5225\u4e00\u89a7\u3092\u6dfb\u3048\u308b\u3068\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-18\" class=\"wp-block-heading\">\u8cc7\u91d1\u4f7f\u9014\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u8981\u8cc7\u91d1\u3092\u300c\u904b\u8ee2\u8cc7\u91d1\u4e00\u5f0f\u300d\u3067\u307e\u3068\u3081\u305a\u3001\u6b21\u306e\u3088\u3046\u306b\u7528\u9014\u306b\u5408\u3046\u8cc7\u6599\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>\u8cc7\u91d1\u9700\u8981<\/th>\n<th>\u8aac\u660e\u8cc7\u6599\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u4e0a\u6025\u6e1b\u6642\u306e\u56fa\u5b9a\u8cbb<\/td>\n<td>\u6708\u6b21\u8a66\u7b97\u8868\u3001\u6539\u5584\u8a08\u753b\u3001\u56fa\u5b9a\u8cbb\u4e00\u89a7<\/td>\n<\/tr>\n<tr>\n<td>\u652f\u6255\u30b5\u30a4\u30c8\u77ed\u7e2e<\/td>\n<td>\u5909\u66f4\u901a\u77e5\u3001\u4ed5\u5165\u5148\u5225\u652f\u6255\u8868<\/td>\n<\/tr>\n<tr>\n<td>\u5b63\u7bc0\u4ed5\u5165<\/td>\n<td>\u53d7\u6ce8\u30fb\u8ca9\u58f2\u8a08\u753b\u3001\u524d\u5e74\u5b9f\u7e3e<\/td>\n<\/tr>\n<tr>\n<td>\u8a2d\u5099\u6295\u8cc7<\/td>\n<td>\u898b\u7a4d\u66f8\u3001\u6295\u8cc7\u56de\u53ce\u8a08\u753b<\/td>\n<\/tr>\n<tr>\n<td>\u7d0d\u7a0e<\/td>\n<td>\u7533\u544a\u898b\u8fbc\u3001\u7d0d\u4ed8\u4e88\u5b9a\u8868<\/td>\n<\/tr>\n<tr>\n<td>\u501f\u63db\u3048\u30fb\u8fd4\u6e08\u5e73\u6e96\u5316<\/td>\n<td>\u501f\u5165\u4e00\u89a7\u3001\u8fd4\u6e08\u4e88\u5b9a\u8868<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/working-capital-funds-use\/\">\u904b\u8ee2\u8cc7\u91d1\u306e\u8cc7\u91d1\u4f7f\u9014<\/a>\u3092\u53c2\u8003\u306b\u3001\u898b\u7a4d\u30fb\u8acb\u6c42\u30fb\u5951\u7d04\u3068\u5fc5\u8981\u984d\u3092\u4e00\u81f4\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-19\" class=\"wp-block-heading\">\u8fd4\u6e08\u539f\u8cc7\u3092\u793a\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d64\u5b57\u88dc\u586b\u304c\u542b\u307e\u308c\u308b\u306a\u3089\u3001\u501f\u5165\u3067\u6642\u9593\u3092\u8cb7\u3046\u3060\u3051\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u3044\u3064\u9ed2\u5b57\u5316\u3057\u3001\u3069\u306e\u73fe\u91d1\u304b\u3089\u8fd4\u6e08\u3059\u308b\u304b\u3092\u8a08\u753b\u306b\u66f8\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u7c97\u5229\u6539\u5584<\/p>\n<\/li>\n<li><p>\u4e0d\u63a1\u7b97\u53d6\u5f15\u306e\u898b\u76f4\u3057<\/p>\n<\/li>\n<li><p>\u56fa\u5b9a\u8cbb\u524a\u6e1b<\/p>\n<\/li>\n<li><p>\u5165\u91d1\u6761\u4ef6\u306e\u6539\u5584<\/p>\n<\/li>\n<li><p>\u904a\u4f11\u8cc7\u7523\u58f2\u5374<\/p>\n<\/li>\n<li><p>\u65e2\u5b58\u501f\u5165\u306e\u8fd4\u6e08\u5e73\u6e96\u5316<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u60f3\u5b9a\u3069\u304a\u308a\u58f2\u308c\u305f\u5834\u5408\u3068\u3001\u58f2\u4e0a\u304c\u6e1b\u3063\u305f\u5834\u5408\u306e\u4e21\u65b9\u3067\u3001\u8fd4\u6e08\u5f8c\u306b\u73fe\u91d1\u304c\u6b8b\u308b\u304b\u3082\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-20\" class=\"wp-block-heading\">\u501f\u5165\u4ee5\u5916\u306e\u624b\u6bb5\u3082\u6df7\u540c\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u5099\u58f2\u5374\u3001\u51fa\u8cc7\u3001\u652f\u6255\u6761\u4ef6\u4ea4\u6e09\u3001\u58f2\u639b\u91d1\u306e\u65e9\u671f\u8cc7\u91d1\u5316\u306f\u3001\u9280\u884c\u878d\u8cc7\u3068\u4ed5\u7d44\u307f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u58f2\u639b\u91d1\u304c\u3042\u308a\u3001\u5165\u91d1\u307e\u3067\u306e\u4e0d\u8db3\u984d\u3092\u88dc\u3044\u305f\u3044\u306a\u3089\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3082\u9078\u629e\u80a2\u3067\u3059\u3002\u58f2\u639b\u91d1\u3092\u8b72\u6e21\u3057\u3001\u5165\u91d1\u4e88\u5b9a\u65e5\u3088\u308a\u524d\u306b\u8cc7\u91d1\u3092\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u3067\u3001\u624b\u6570\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u5229\u7528\u53ef\u5426\u306f\u58f2\u639b\u5148\u3084\u5951\u7d04\u6761\u4ef6\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001<a href=\"\/column\/working-capital-factoring\/\">\u904b\u8ee2\u8cc7\u91d1\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/a>\u3067\u501f\u5165\u3068\u306e\u9055\u3044\u3082\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u6052\u5e38\u7684\u306b\u30de\u30a4\u30ca\u30b9\u306e\u73fe\u91d1\u5546\u58f2\u3067\u306f\u3001\u58f2\u5374\u3067\u304d\u308b\u58f2\u639b\u91d1\u304c\u5c11\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u304c\u6301\u3064\u8cc7\u7523\u3068\u8cc7\u91d1\u9700\u8981\u671f\u9593\u306b\u5408\u3046\u624b\u6bb5\u3092\u9078\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u878d\u8cc7\u76f8\u8ac7\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u878d\u8cc7\u76f8\u8ac7\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u3068\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u3092\u5225\u3005\u306b\u8a08\u7b97\u3057\u305f<\/li>\n<li>\u81ea\u793e\u306e\u5b63\u7bc0\u5909\u52d5\u3092\u542b\u3080\u6708\u6b21\u6b8b\u9ad8\u3068\u3001\u4eca\u5f8c\u306e\u5165\u51fa\u91d1\u4e88\u5b9a\u3092\u7528\u610f\u3057\u305f<\/li>\n<li>\u671f\u9650\u8d85\u904e\u306e\u50b5\u6a29\u30fb\u50b5\u52d9\u3092\u533a\u5206\u3057\u305f<\/li>\n<li>\u5fc5\u8981\u984d\u3001\u5fc5\u8981\u65e5\u3001\u8cc7\u91d1\u4f7f\u9014\u3001\u8fd4\u6e08\u539f\u8cc7\u3092\u5bfe\u5fdc\u3055\u305b\u305f<\/li>\n<li>\u58f2\u4e0a\u6e1b\u5c11\u30fb\u6761\u4ef6\u5909\u66f4\u6642\u306e\u4ee3\u66ff\u6848\u3092\u7528\u610f\u3057\u305f<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u904b\u8ee2\u8cc7\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u3092\u6539\u5584\u30fb\u7ba1\u7406\u3059\u308b\u624b\u9806<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2.webp\" class=\"wp-image-3107\" width=\"1200\" height=\"791\" alt=\"\u6b8b\u9ad8\u304b\u3089\u8cc7\u91d1\u4e88\u5b9a\u3078\u3002\u79d1\u76ee\u306e\u78ba\u8a8d\u306f\u4e8c\u91cd\u8a08\u4e0a\u30fb\u8aa4\u5206\u985e\u30fb\u6ede\u7559\u3001\u6708\u6b21\u306e\u6bd4\u8f03\u306f\u56de\u53ce\u30fb\u5728\u5eab\u30fb\u652f\u6255\u306e\u5909\u5316\u3001\u9031\u5225\u306e\u4e88\u5b9a\u306f\u5165\u51fa\u91d1\u3068\u6700\u4f4e\u6b8b\u9ad8\u3092\u4e26\u3079\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-06-v2-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u3067\u5065\u5168\u306a\u3089\u3001\u7121\u7406\u306b\u30d7\u30e9\u30b9\u3078\u76f4\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u305d\u306e\u56de\u53ce\u30fb\u652f\u6255\u3044\u306e\u95a2\u4fc2\u304c\u7d9a\u304f\u304b\u3092\u3001\u6bce\u6708\u306e\u6b8b\u9ad8\u3068\u5165\u51fa\u91d1\u4e88\u5b9a\u3067\u8ffd\u3044\u307e\u3057\u3087\u3046\u3002\u5371\u967a\u306a\u30de\u30a4\u30ca\u30b9\u306a\u3089\u3001\u652f\u6255\u9045\u5ef6\u3084\u8d64\u5b57\u306e\u539f\u56e0\u3092\u5148\u306b\u662f\u6b63\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-21\" class=\"wp-block-heading\">1. \u52d8\u5b9a\u79d1\u76ee\u3068\u7570\u5e38\u6b8b\u9ad8\u3092\u76f4\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u306e\u4e8c\u91cd\u8a08\u4e0a\u3084\u3001\u524d\u53d7\u91d1\u30fb\u672a\u6255\u91d1\u306e\u8aa4\u5206\u985e\u3001\u76f8\u6bba\u6f0f\u308c\u304c\u3042\u308c\u3070\u3001\u904b\u8ee2\u8cc7\u91d1\u306e\u8a08\u7b97\u3082\u5b9f\u614b\u3068\u305a\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u5225\u306e\u6b8b\u9ad8\u3092\u8acb\u6c42\u66f8\u30fb\u5165\u91d1\u30fb\u652f\u6255\u8a18\u9332\u3068\u7167\u5408\u3057\u3001\u539f\u56e0\u3092\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u56e0\u4e0d\u660e\u306e\u30de\u30a4\u30ca\u30b9\u6b8b\u9ad8\u3084\u3001\u9577\u671f\u9593\u52d5\u3044\u3066\u3044\u306a\u3044\u6b8b\u9ad8\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u7a0e\u7406\u58eb\u3068\u51e6\u7406\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-22\" class=\"wp-block-heading\">2. \u56de\u8ee2\u65e5\u6570\u3092\u6708\u6b21\u3067\u8ffd\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u50b5\u6a29\u30fb\u5728\u5eab\u30fb\u4ed5\u5165\u50b5\u52d9\u304c\u3001\u305d\u308c\u305e\u308c\u4f55\u65e5\u5206\u3042\u308b\u304b\u3092\u6708\u6b21\u3067\u8ffd\u3044\u307e\u3057\u3087\u3046\u3002\u58f2\u4e0a\u50b5\u6a29\u306f1\u65e5\u5f53\u305f\u308a\u306e\u58f2\u4e0a\u9ad8\u3001\u5728\u5eab\u3068\u4ed5\u5165\u50b5\u52d9\u306f1\u65e5\u5f53\u305f\u308a\u306e\u58f2\u4e0a\u539f\u4fa1\u3067\u5272\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CCC\uff08\u73fe\u91d1\u5faa\u74b0\u5316\u65e5\u6570\uff09\uff1d\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u65e5\u6570\uff0b\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u65e5\u6570\uff0d\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u65e5\u6570<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CCC\u306f\u3001\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u304b\u3089\u58f2\u4e0a\u4ee3\u91d1\u306e\u56de\u53ce\u307e\u3067\u306b\u304b\u304b\u308b\u65e5\u6570\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u30de\u30a4\u30ca\u30b9\u306a\u3089\u3001\u55b6\u696d\u5faa\u74b0\u4e0a\u306f\u5165\u91d1\u304c\u652f\u6255\u3044\u306b\u5148\u884c\u3059\u308b\u69cb\u9020\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.jfc.go.jp\/n\/findings\/pdf\/tyousa_gttupou_2602.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u8abf\u67fb\u6708\u5831\u300d2026\u5e742\u6708\u53f7<\/a>\u306f\u3001\u3053\u306e\u65e5\u6570\u306e\u8a08\u7b97\u3068\u3001\u58f2\u4e0a\u9ad8\u30fb\u58f2\u4e0a\u539f\u4fa1\u306e\u5206\u6bcd\u306e\u9055\u3044\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff082026\u5e7410\u670825\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-23\" class=\"wp-block-heading\">3. \u9031\u5225\u306e\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u843d\u3068\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca\u8a08\u753b\u3060\u3051\u3067\u306f\u652f\u6255\u65e5\u3092\u628a\u63e1\u3067\u304d\u307e\u305b\u3093\u3002\u81ea\u5206\u3067\u9031\u5225\u306e\u8868\u3092\u4f5c\u308a\u3001\u9280\u884c\u6b8b\u9ad8\u3092\u8d77\u70b9\u306b\u6b21\u306e\u5165\u51fa\u91d1\u3092\u4e26\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li>\u5165\u91d1\uff1a\u58f2\u4e0a\u4ee3\u91d1\u306a\u3069\u304c\u5165\u308b\u65e5\u3068\u91d1\u984d<\/li>\n<li>\u4e8b\u696d\u306e\u652f\u51fa\uff1a\u4ed5\u5165\u652f\u6255\u3001\u7d66\u4e0e\u3001\u5bb6\u8cc3\u306e\u652f\u6255\u65e5\u3068\u91d1\u984d<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u51fa\u91d1\uff1a\u7d0d\u7a0e\u3001\u8fd4\u6e08\u3001\u8a2d\u5099\u652f\u51fa\u306e\u65e5\u3068\u91d1\u984d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u9031\u9996\u306e\u73fe\u91d1\uff0b\u305d\u306e\u9031\u306e\u5165\u91d1\uff0d\u305d\u306e\u9031\u306e\u51fa\u91d1\uff1d\u9031\u672b\u306e\u73fe\u91d1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9031\u672b\u306e\u73fe\u91d1\u3092\u6b21\u306e\u9031\u306e\u9031\u9996\u3078\u7e70\u308a\u8d8a\u3057\u3001\u540c\u3058\u8a08\u7b97\u3092\u7d9a\u3051\u307e\u3059\u3002\u4f8b\u3048\u3070\u4eca\u5f8c13\u9031\u3092\u4e26\u3079\u308c\u3070\u7d043\u304b\u6708\u5148\u307e\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u304c\u3001\u671f\u9593\u306f\u81ea\u793e\u306e\u652f\u6255\u5468\u671f\u3084\u7e41\u5fd9\u671f\u306b\u5408\u308f\u305b\u3066\u6c7a\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u6700\u4f4e\u6b8b\u9ad8\u3092\u4e0b\u56de\u308b\u9031\u304c\u3042\u308c\u3070\u3001\u56de\u53ce\u524d\u5012\u3057\u3001\u652f\u6255\u6761\u4ef6\u4ea4\u6e09\u3001\u501f\u5165\u3001\u8cc7\u7523\u58f2\u5374\u306a\u3069\u3092\u3001\u5fc5\u8981\u306a\u65e5\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-24\" class=\"wp-block-heading\">4. \u671f\u9650\u8d85\u904e\u50b5\u52d9\u3092\u512a\u5148\u3057\u3066\u89e3\u6d88\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u9045\u5ef6\u304c\u539f\u56e0\u3067\u4ed5\u5165\u50b5\u52d9\u304c\u81a8\u3089\u3093\u3067\u3044\u308b\u306a\u3089\u3001\u898b\u304b\u3051\u4e0a\u306e\u30de\u30a4\u30ca\u30b9\u3092\u4fdd\u3064\u610f\u5473\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ed5\u5165\u5148\u3068\u652f\u6255\u8a08\u753b\u3092\u5354\u8b70\u3057\u3001\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u6240\u7ba1\u7a93\u53e3\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-25\" class=\"wp-block-heading\">5. \u4e88\u5099\u8cc7\u91d1\u306e\u6700\u4f4e\u6c34\u6e96\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u5546\u4f55\u304b\u6708\u5206\u3068\u3044\u3046\u4e00\u5f8b\u76ee\u5b89\u3060\u3051\u3067\u306a\u304f\u3001\u6b21\u306e\u4e88\u5b9a\u3092\u91cd\u306d\u3001\u540c\u3058\u6642\u671f\u306b\u5fc5\u8981\u306a\u91d1\u984d\u304b\u3089\u81ea\u793e\u57fa\u6e96\u3092\u4f5c\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u6700\u5927\u4e0d\u8db3\u984d<\/p>\n<\/li>\n<li><p>\u58f2\u4e0a\u6e1b\u5c11\u6642\u306e\u56fa\u5b9a\u8cbb\u4e0d\u8db3<\/p>\n<\/li>\n<li><p>\u652f\u6255\u30b5\u30a4\u30c8\u77ed\u7e2e\u6642\u306e\u8ffd\u52a0\u984d<\/p>\n<\/li>\n<li><p>\u7d0d\u7a0e\u30fb\u8cde\u4e0e\u30fb\u8fd4\u6e08\u306e\u96c6\u4e2d\u984d<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5065\u5168\u306a\u30de\u30a4\u30ca\u30b9\u904b\u8ee2\u8cc7\u91d1\u306f\u8cc7\u91d1\u52b9\u7387\u306e\u5f37\u307f\u306b\u306a\u308a\u5f97\u307e\u3059\u304c\u3001\u305d\u306e\u73fe\u91d1\u3092\u6052\u4e45\u7684\u306a\u4f59\u5270\u8cc7\u91d1\u3068\u8aa4\u8a8d\u3057\u306a\u3044\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u307b\u3069\u306e\u9031\u5225\u8868\u3067\u3001\u652f\u51fa\u304c\u91cd\u306a\u308b\u9031\u306e\u6b8b\u9ad8\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u3053\u3067\u3044\u304613\u9031\u8868\u306f\u3001\u81ea\u5206\u3067\u4f5c\u308b\u9031\u5225\u306e\u5165\u51fa\u91d1\u4e88\u5b9a\u8868\u306e\u4e00\u4f8b\u3067\u3059\u300213\u9031\u3092\u5168\u793e\u5171\u901a\u306e\u5fc5\u9808\u671f\u9593\u3068\u306f\u305b\u305a\u3001\u81ea\u793e\u306e\u652f\u6255\u5468\u671f\u306b\u5408\u308f\u305b\u305f\u671f\u9593\u3067\u540c\u3058\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u5148\u884c\u5165\u91d1\u3067\u5897\u3048\u305f\u73fe\u91d1\u306b\u306f\u3001\u3053\u308c\u304b\u3089\u5c4a\u304f\u4ed5\u5165\u8acb\u6c42\u3084\u63d0\u4f9b\u7fa9\u52d9\u304c\u3072\u3082\u4ed8\u304d\u307e\u3059\u3002\u81ea\u7531\u306b\u4f7f\u3048\u308b\u91d1\u984d\u306f13\u9031\u8868\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u904b\u8ee2\u8cc7\u91d1\u30de\u30a4\u30ca\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2.webp\" class=\"wp-image-3108\" width=\"1200\" height=\"791\" alt=\"\u4e00\u5f8b\u306e\u7d50\u8ad6\u306b\u3057\u306a\u3044\u3002\u30de\u30a4\u30ca\u30b9\u306f\u826f\u3044\uff1f\u306f\u5f0f\u3068\u671f\u9650\u8d85\u904e\u3092\u78ba\u8a8d\u3001\u8cc7\u91d1\u306f\u4e0d\u8981\uff1f\u306f\u7d66\u4e0e\u30fb\u7a0e\u91d1\u30fb\u8fd4\u6e08\u3082\u52a0\u3048\u308b\u3001\u878d\u8cc7\u306f\u7121\u7406\uff1f\u306f\u4f7f\u9014\u3068\u8fd4\u6e08\u539f\u8cc7\u3092\u793a\u3059\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-07-v2-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-26\" class=\"wp-block-heading\">\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306a\u3089\u7d4c\u55b6\u72b6\u614b\u306f\u826f\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3001\u56de\u53ce\u304c\u652f\u6255\u3044\u3088\u308a\u65e9\u304f\u3001\u8cb7\u639b\u91d1\u3082\u671f\u9650\u5185\u306b\u6255\u3048\u3066\u3044\u308b\u306a\u3089\u8cc7\u91d1\u52b9\u7387\u304c\u826f\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u6b63\u5473\u904b\u8ee2\u8cc7\u672c\u306e\u30de\u30a4\u30ca\u30b9\u3084\u652f\u6255\u9045\u5ef6\u306b\u3088\u308b\u4ed5\u5165\u50b5\u52d9\u5897\u52a0\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f7f\u3063\u305f\u8a08\u7b97\u5f0f\u3068\u3001\u8ca0\u6570\u306b\u306a\u3063\u305f\u539f\u56e0\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-27\" 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class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-08-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/negative-working-capital-h2-section-08-v2.webp\" class=\"wp-image-3109\" width=\"1200\" height=\"967\" alt=\"\u8cc7\u91d1\u306e\u5fc5\u8981\u984d\u3068\u65b9\u6cd5\u3092\u3064\u306a\u3050\u3002\u5f0f\u3092\u78ba\u8a8d\u306f\u55b6\u696d\u5f0f\u3068\u77ed\u671f\u8cc7\u7523\u8ca0\u50b5\u306e\u5f0f\u3001\u4e88\u5b9a\u3092\u4f5c\u308b\u306f\u5165\u51fa\u91d1\u3068\u8fd4\u6e08\u671f\u65e5\u3092\u4e26\u3079\u308b\u3001\u65b9\u6cd5\u3092\u9078\u3076\u306f\u8cbb\u7528\u30fb\u53d7\u53d6\u984d\u30fb\u5165\u91d1\u65e5\u3092\u6bd4\u8f03\" loading=\"lazy\" decoding=\"async\" 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