{"id":1437,"date":"2026-08-05T09:15:58","date_gmt":"2026-08-05T00:15:58","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/"},"modified":"2026-10-26T09:39:27","modified_gmt":"2026-10-26T00:39:27","slug":"profitable-bankruptcy-english","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/","title":{"rendered":"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f\u81ea\u7136\u306a\u8868\u73fe\u30fb\u4f8b\u6587\u3068\u4f7f\u3044\u5206\u3051"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u82f1\u8a9e\u306e\u6cd5\u5f8b\u7528\u8a9e\u3068\u5012\u7523\u624b\u7d9a\u306e\u610f\u5473\u306f\u56fd\u30fb\u5730\u57df\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u3001\u6cd5\u7684\u901a\u77e5\u3001\u88c1\u5224\u30fb\u5012\u7523\u624b\u7d9a\u306b\u4f7f\u3046\u5834\u5408\u306f\u3001\u5bfe\u8c61\u56fd\u306e\u5f01\u8b77\u58eb\u3084\u5012\u7523\u5b9f\u52d9\u306e\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u3092\u82f1\u6587\u30e1\u30fc\u30eb\u3067\u4f1d\u3048\u308b\u6642\u3001<code>bankruptcy<\/code> \u306e\u4e00\u8a9e\u3067\u610f\u5473\u304c\u901a\u3058\u308b\u304b\u8ff7\u3044\u307e\u305b\u3093\u304b\u3002\u9ed2\u5b57\u306a\u306e\u306b\u73fe\u91d1\u304c\u8db3\u308a\u306a\u3044\u4e8b\u60c5\u307e\u3067\u3001\u76f8\u624b\u306b\u4f1d\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u5411\u3051\u306b\u306f\u3001\u5229\u76ca\u304c\u3042\u308b\u3053\u3068\u3068\u652f\u6255\u3048\u306a\u3044\u3053\u3068\u3092\u4e00\u6587\u3067\u8aac\u660e\u3059\u308b\u3068\u660e\u78ba\u3067\u3059\u3002\u8ca1\u52d9\u8cc7\u6599\u3067\u4f7f\u3046\u77ed\u3044\u7528\u8a9e\u306b\u306f\u3001\u9ed2\u5b57\u3068\u3044\u3046\u6761\u4ef6\u3092\u6dfb\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7528\u9014\u5225\u306e\u82f1\u8a33\u3001\u30e1\u30fc\u30eb\u3084\u4f1a\u8b70\u306e\u4f8b\u6587\u3001\u6cd5\u7684\u306a\u5012\u7523\u7528\u8a9e\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6d77\u5916\u306e\u53d6\u5f15\u5148\u306b\u3001\u5229\u76ca\u3068\u73fe\u91d1\u4e0d\u8db3\u306e\u9055\u3044\u3092\u4f1d\u3048\u305f\u3044\u65b9<\/li>\n<li>\u8ca1\u52d9\u8cc7\u6599\u3067\u4f7f\u3046\u8868\u73fe\u3068\u3001\u65e5\u5e38\u7684\u306a\u8aac\u660e\u6587\u3092\u9078\u3073\u5206\u3051\u305f\u3044\u65b9<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aad\u307f\u7d42\u3048\u308b\u3068\u3001\u4f1d\u3048\u305f\u3044\u4e8b\u5b9f\u306b\u5408\u3046\u82f1\u8a9e\u3092\u9078\u3079\u307e\u3059\u3002\u81ea\u5206\u306e\u82f1\u6587\u306b\u3069\u3093\u306a\u88dc\u8db3\u304c\u5fc5\u8981\u304b\u3082\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u7528\u9014\u5225\u306e\u304a\u3059\u3059\u3081\u8868\u73fe<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u610f\u5473\u3092\u6b63\u78ba\u306b\u8aac\u660e\u3059\u308b: <code>cash-flow insolvency despite being profitable<\/code><\/li>\n<li>\u5e73\u6613\u306b\u4f1d\u3048\u308b: <code>The company was profitable on paper but ran out of cash.<\/code><\/li>\n<li>\u65e5\u672c\u8a9e\u7528\u8a9e\u3092\u7d39\u4ecb\u3059\u308b: <code>black-ink bankruptcy<\/code> \u3068\u8aac\u660e\u6587\u3092\u4f75\u8a18\u3059\u308b<\/li>\n<li>\u6cd5\u7684\u306a\u72b6\u614b\u3092\u8ff0\u3079\u308b: \u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u306b\u5408\u308f\u305b\u3066 <code>insolvency<\/code> \u3084\u624b\u7d9a\u540d\u3092\u4f7f\u3046<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-01\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u7528\u9014\u306b\u5408\u308f\u305b\u30663\u901a\u308a\u3067\u8868\u3059<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1.webp\" alt=\"\u4e00\u822c\u5411\u3051\u30fb\u8ca1\u52d9\u8cc7\u6599\u30fb\u7528\u8a9e\u7d39\u4ecb\u3067\u4f7f\u3044\u5206\u3051\u308b\u3002\u4e00\u822c\u5411\u3051\u306fprofitable on paper, but ran out of cash\u3001\u8ca1\u52d9\u8cc7\u6599\u306fcash-flow insolvency + \u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u8aac\u660e\u3001\u65e5\u672c\u306e\u7528\u8a9e\u7d39\u4ecb\u306fblack-ink bankruptcy + \u521d\u51fa\u306e\u5b9a\u7fa9\" class=\"wp-image-3162\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section01-v1-768x627.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u9ed2\u5b57\u5012\u7523\u300d\u3068\u5b8c\u5168\u306b\u540c\u3058\u610f\u5473\u3067\u3001\u3069\u306e\u56fd\u30fb\u5834\u9762\u3067\u3082\u4f7f\u3048\u308b\u82f1\u5358\u8a9e\u304c1\u3064\u3060\u3051\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1d\u3048\u308b\u76f8\u624b\u3068\u6587\u66f8\u306e\u76ee\u7684\u306b\u5408\u308f\u305b\u3001\u6b21\u306e3\u901a\u308a\u304b\u3089\u9078\u3073\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 class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u8868\u73fe<\/th><th>\u65e5\u672c\u8a9e\u306e\u610f\u5473<\/th><th>\u5411\u3044\u3066\u3044\u308b\u5834\u9762<\/th><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">black-ink bankruptcy<\/code><\/td><td>\u9ed2\u5b57\u5012\u7523\u306e\u76f4\u8a33\u306b\u8fd1\u3044\u8868\u73fe<\/td><td>\u65e5\u672c\u306e\u7d4c\u55b6\u7528\u8a9e\u3092\u7d39\u4ecb\u3059\u308b\u8a18\u4e8b\u30fb\u7814\u7a76<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">cash-flow insolvency despite being profitable<\/code><\/td><td>\u5229\u76ca\u306f\u3042\u308b\u304c\u8cc7\u91d1\u4e0d\u8db3\u3067\u652f\u6255\u4e0d\u80fd<\/td><td>\u8ca1\u52d9\u8aac\u660e\u3001\u5c02\u9580\u7684\u306a\u8cc7\u6599<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">a profitable company failed because it ran out of cash<\/code><\/td><td><strong>\u9ed2\u5b57\u4f01\u696d\u304c\u73fe\u91d1\u4e0d\u8db3\u3067\u4e8b\u696d\u7834\u7dbb\u3057\u305f<\/strong><\/td><td>\u4f1a\u8b70\u3001\u30e1\u30fc\u30eb\u3001\u4e00\u822c\u5411\u3051\u8aac\u660e<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u5411\u3051\u306b\u306f\u30013\u3064\u76ee\u306e\u3088\u3046\u306a\u6587\u7ae0\u3067\u4e8b\u60c5\u3092\u8aac\u660e\u3059\u308b\u65b9\u6cd5\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002<code>profitable<\/code> \u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3053\u3068\u3001<code>ran out of cash<\/code> \u306f\u73fe\u91d1\u304c\u5c3d\u304d\u305f\u3053\u3068\u3001<code>failed<\/code> \u306f\u4e8b\u696d\u304c\u7834\u7dbb\u3057\u305f\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u6587\u3060\u3051\u3067\u3001\u7279\u5b9a\u306e\u6cd5\u7684\u5012\u7523\u624b\u7d9a\u304c\u59cb\u307e\u3063\u305f\u3068\u306f\u65ad\u5b9a\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-01\">\u652f\u6255\u4e0d\u80fd\u3092\u8868\u3059\u306a\u3089cash-flow insolvency<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u306e\u6587\u8108\u3067\u77ed\u304f\u8868\u3059\u306a\u3089\u3001<code>cash-flow insolvency<\/code> \u304c\u5019\u88dc\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u7dcf\u984d\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong>\u671f\u65e5\u306b\u5fc5\u8981\u306a\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u304b<\/strong>\u3068\u3044\u3046\u73fe\u91d1\u9762\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u8868\u73fe\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u56fdCompanies House\u306e<a href=\"https:\/\/companieshouse.blog.gov.uk\/2018\/12\/06\/spotting-early-signs-of-insolvency-and-ways-to-resolve-it\/\" target=\"_blank\" rel=\"noopener\">\u5012\u7523\u306e\u5146\u5019\u306b\u95a2\u3059\u308b\u89e3\u8aac<\/a>\u306f\u3001\u652f\u6255\u671f\u65e5\u306e\u57fa\u6e96\u3068\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u57fa\u6e96\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002<strong><code>cash-flow insolvency<\/code> \u3060\u3051\u3067\u306f\u300c\u9ed2\u5b57\u300d\u3068\u3044\u3046\u60c5\u5831\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/strong> \u5229\u76ca\u304c\u3042\u308b\u3053\u3068\u3082\u793a\u3059\u306a\u3089\u3001<code>despite being profitable<\/code> \u3092\u6dfb\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u306e <code>cash-flow insolvency despite being profitable<\/code> \u306f\u540d\u8a5e\u53e5\u3067\u3059\u3002\u8ca1\u52d9\u8cc7\u6599\u306e\u898b\u51fa\u3057\u306a\u3069\u306b\u4f7f\u3048\u307e\u3059\u3002\u30e1\u30fc\u30eb\u672c\u6587\u3067\u72b6\u614b\u3092\u4f1d\u3048\u308b\u306a\u3089\u3001\u6b21\u306e\u5c0f\u898b\u51fa\u3057\u306e\u3088\u3046\u306b\u4e3b\u8a9e\u3068\u52d5\u8a5e\u306e\u3042\u308b\u6587\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-02\">\u4e00\u822c\u5411\u3051\u306b\u306f\u8aac\u660e\u6587\u304c\u4f1d\u308f\u308a\u3084\u3059\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u306e\u5c02\u9580\u7528\u8a9e\u306b\u6163\u308c\u3066\u3044\u306a\u3044\u76f8\u624b\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company reported a profit but could not pay its bills when they became due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5473\u306f\u300c\u305d\u306e\u4f1a\u793e\u306f\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u652f\u6255\u671f\u65e5\u306b\u8acb\u6c42\u3092\u6255\u3048\u307e\u305b\u3093\u3067\u3057\u305f\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u9ed2\u5b57\u5012\u7523\u306e\u4e2d\u5fc3\u306f\u300c\u5229\u76ca\u304c\u3042\u308b\u3053\u3068\u300d\u3068\u300c\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u3042\u308b\u3053\u3068\u300d\u306e\u305a\u308c\u3067\u3059\u3002<\/span><\/strong>\u82f1\u8a33\u3067\u3082\u3001\u3053\u306e2\u70b9\u3092\u4e00\u3064\u306e\u6587\u306b\u5165\u308c\u308b\u3068\u610f\u5473\u304c\u5d29\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8cc7\u91d1\u7e70\u308a\u300d\u305d\u306e\u3082\u306e\u306e\u82f1\u8a9e\u8868\u73fe\u306f\u3001<a href=\"\/column\/shikinguri-english\/\">\u8cc7\u91d1\u7e70\u308a\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f<\/a>\u3067 <code>cash flow<\/code>\u3001<code>financing<\/code>\u3001<code>working capital<\/code> \u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<span id=\"index_id38\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-02\">black-ink bankruptcy\u306f\u82f1\u8a9e\u3068\u3057\u3066\u4f7f\u3048\u308b\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1.webp\" alt=\"\u76f4\u8a33\u3060\u3051\u3067\u7d42\u308f\u3089\u305b\u306a\u3044\u3002black-ink bankruptcy\u306f\u65e5\u672c\u306e\u7d4c\u55b6\u7528\u8a9e\u3092\u7d39\u4ecb\u3059\u308b\u3001\u5229\u76ca\u306e\u60c5\u5831\u306f\u4f1a\u8a08\u4e0a\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3001\u73fe\u91d1\u306e\u60c5\u5831\u306f\u652f\u6255\u671f\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u8db3\u308a\u306a\u3044\" class=\"wp-image-3163\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section02-v1-768x627.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><code>black-ink bankruptcy<\/code> \u306f\u3001\u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a33\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f7f\u7528\u4f8b\u306e\u4e00\u3064\u304c\u3001<strong>2006\u5e74\u306e\u6b21\u306e\u8ad6\u6587\u306e\u82f1\u6587\u6284\u9332<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.jstage.jst.go.jp\/article\/jsoft\/18\/5\/18_5_777\/_article\/-char\/en\" target=\"_blank\" rel=\"noopener noreferrer\">J-STAGE\u300cA Bankruptcy Prediction Method Based on Cash Flow Using SOM\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u82f1\u8a9e\u570f\u306e\u76f8\u624b\u304c\u65e5\u672c\u306e\u300c\u9ed2\u5b57\u5012\u7523\u300d\u3092\u77e5\u3063\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<code>black ink<\/code> \u3060\u3051\u3067\u306f\u300c\u5e33\u7c3f\u4e0a\u306e\u5229\u76ca\u300d\u3092\u3059\u3050\u9023\u60f3\u3057\u306a\u3044\u4eba\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-03\">\u4f7f\u3046\u306a\u30891\u6587\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306b\u7528\u8a9e\u3092\u51fa\u3059\u6642\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>In Japan, this is sometimes called &quot;black-ink bankruptcy&quot;: a business failure caused by a cash shortage even though the company reports an accounting profit.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u65e5\u672c\u3067\u306f\u9ed2\u5b57\u5012\u7523\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u73fe\u91d1\u4e0d\u8db3\u3067\u8d77\u304d\u308b\u4e8b\u696d\u306e\u7834\u7dbb\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-04\">\u898b\u51fa\u3057\u3084\u30b9\u30e9\u30a4\u30c9\u3067\u306f\u8aac\u660e\u8a9e\u3092\u8db3\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u51fa\u3057\u3092 <code>Black-Ink Bankruptcy<\/code> \u3060\u3051\u306b\u305b\u305a\u3001\u6b21\u306e\u3088\u3046\u306b\u88dc\u8db3\u3059\u308b\u3068\u8aad\u307f\u624b\u304c\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>Black-Ink Bankruptcy: When Profit Does Not Mean Cash<\/code><\/li>\n<li><code>Cash-Flow Insolvency Despite Accounting Profits<\/code><\/li>\n<li><code>Why a Profitable Business Can Still Run Out of Cash<\/code><\/li>\n<\/ul>\n\n\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\">cash-flow insolvency\u304c\u5408\u3046\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\/profitable-bankruptcy-english-h2-section03-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section03-v1.webp\" alt=\"\u5229\u76ca\u3068\u652f\u6255\u80fd\u529b\u306f\u5225\u306e\u3082\u306e\u3002profitable\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3001solvent\u306f\u50b5\u52d9\u3092\u652f\u6255\u3048\u308b\" class=\"wp-image-3164\" width=\"1200\" height=\"762\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section03-v1-300x191.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section03-v1-1024x650.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section03-v1-768x488.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><code>cash-flow insolvency<\/code> \u306f\u3001<span class=\"swl-marker mark_yellow\">\u4f1a\u793e\u304c\u652f\u6255\u671f\u65e5\u306b\u50b5\u52d9\u3092\u6255\u3048\u306a\u3044\u72b6\u614b<\/span>\u3092\u8aac\u660e\u3059\u308b\u5834\u9762\u306b\u5408\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u56fdInsolvency Service\u306e<a href=\"https:\/\/www.gov.uk\/guidance\/director-information-hub-cashflow\" target=\"_blank\" rel=\"noopener noreferrer\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6848\u5185<\/a>\u306f\u3001\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u7a0e\u91d1\u3092\u6255\u3046\u5341\u5206\u306a\u8cc7\u91d1\u304c\u5165\u3089\u306a\u3044\u4f1a\u793e\u306e\u5371\u967a\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u3092\u7d9a\u3051\u3066\u3044\u308b\u4f1a\u793e\u3067\u3082\u3001\u73fe\u91d1\u4e0d\u8db3\u306b\u3088\u308a <code>insolvency<\/code> \u306b\u9665\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3046\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-05\">accounting profit\u3068cash flow\u3092\u5bfe\u6bd4\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u3092\u8aac\u660e\u3059\u308b\u6642\u306f\u3001<code>accounting profit<\/code> \u3068 <code>cash flow<\/code> \u3092\u5bfe\u6bd4\u3059\u308b\u3068\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The business showed an accounting profit, but its cash flow was not sufficient to meet payroll and supplier payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u8a08\u4e0a\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u7d66\u4e0e\u3068\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u3060\u3051\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-06\">profitable\u3068solvent\u306f\u540c\u3058\u3067\u306f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profitable<\/code> \u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u72b6\u614b\u3001<code>solvent<\/code> \u306f\u652f\u6255\u80fd\u529b\u304c\u3042\u308b\u72b6\u614b\u3067\u3059\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u304c\u9045\u304f\u3001\u7d66\u4e0e\u3084\u7a0e\u91d1\u306e\u652f\u6255\u65e5\u304c\u5148\u306b\u6765\u308c\u3070\u3001\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J-Net21\u3082\u3001<a href=\"https:\/\/j-net21.smrj.go.jp\/solution\/qa\/financeqa\/Q1045.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u9ed2\u5b57\u5012\u7523\u306e\u8aac\u660e<\/a>\u3067\u3001\u5e33\u7c3f\u4e0a\u306f\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3001\u652f\u6255\u3044\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u72b6\u614b\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-04\">bankruptcy\u3068insolvency\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1.webp\" alt=\"\u4e00\u822c\u7684\u306a\u8aac\u660e\u3068\u6cd5\u7684\u624b\u7d9a\u3092\u533a\u5225\u3002insolvency\u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3092\u8aac\u660e\u3059\u308b\u6642\u306b\u4f7f\u3046\u3001bankruptcy\u306f\u4e00\u822c\u8a9e\u3068\u6cd5\u5f8b\u7528\u8a9e\u3067\u610f\u5473\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\" class=\"wp-image-3165\" width=\"1200\" height=\"762\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1-300x191.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1-1024x650.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section04-v1-768x488.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><code>bankruptcy<\/code> \u3068 <code>insolvency<\/code> \u306f\u3001\u65e5\u5e38\u4f1a\u8a71\u3067\u306f\u8fd1\u3044\u610f\u5473\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u5f8b\u4e0a\u306f\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-07\">insolvency\u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3092\u8868\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>insolvency<\/code> \u306f\u3001\u50b5\u52d9\u3092\u652f\u6255\u3048\u306a\u3044\u8ca1\u52d9\u72b6\u614b\u3092\u6307\u3059\u6642\u306b\u4f7f\u3044\u307e\u3059\u3002\u82f1\u56fdInsolvency Service\u306f\u3001<a href=\"https:\/\/www.gov.uk\/guidance\/company-health-check-keeping-your-business-on-track\" target=\"_blank\" rel=\"noopener noreferrer\">\u4f1a\u793e\u306e\u652f\u6255\u80fd\u529b\u30c1\u30a7\u30c3\u30af<\/a>\u3067\u6b21\u306e2\u3064\u3092\u5206\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>cash flow test<\/code>: \u652f\u6255\u671f\u65e5\u306b\u50b5\u52d9\u3092\u6255\u3048\u308b\u304b<\/li>\n<li><code>balance sheet test<\/code>: \u8ca0\u50b5\u304c\u8cc7\u7523\u3092\u4e0a\u56de\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u306e\u300c\u5229\u76ca\u306f\u3042\u308b\u306e\u306b\u671f\u65e5\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u3044\u3046\u8aac\u660e\u306f\u3001\u524d\u8005\u306e\u8003\u3048\u65b9\u306b\u8fd1\u3044\u3082\u306e\u3067\u3059\u3002\u65e5\u672c\u306e\u6cd5\u7684\u306a\u5012\u7523\u72b6\u614b\u3068\u82f1\u56fd\u306e <code>insolvency test<\/code> \u304c\u540c\u4e00\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-08\">bankruptcy\u306f\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3059\u3053\u3068\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>bankruptcy<\/code> \u306e\u6cd5\u7684\u306a\u610f\u5473\u306f\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.gov.uk\/government\/publications\/guide-to-bankruptcy\/guide-to-bankruptcy\" target=\"_blank\" rel=\"noopener\">\u82f1\u56fd\u653f\u5e9c\u306ebankruptcy\u6848\u5185<\/a>\u306e<strong>\u5bfe\u8c61\u306f\u30a4\u30f3\u30b0\u30e9\u30f3\u30c9\u3068\u30a6\u30a7\u30fc\u30eb\u30ba<\/strong>\u3067\u3059\u3002\u305d\u3053\u3067\u306f\u500b\u4eba\u306e\u624b\u7d9a\u3068\u3055\u308c\u3001\u4f1a\u793e\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u4f1a\u793e\u306b <code>insolvency<\/code>\u3001<code>liquidation<\/code>\u3001<code>administration<\/code> \u306a\u3069\u306e\u5225\u306e\u8a9e\u3092\u4f7f\u3046\u6cd5\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30cb\u30e5\u30fc\u30b9\u3084\u4e00\u822c\u8aac\u660e\u3067 <code>bankruptcy<\/code> \u3092\u4f7f\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u7684\u306a\u6587\u66f8\u3067\u306f\u300c\u5012\u7523\u300d\u3092\u4e00\u5f8b\u306b <code>bankruptcy<\/code> \u3068\u7f6e\u304d\u63db\u3048\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u5411\u3051\u306e\u8f9e\u66f8\u3067\u306f\u3001<code>bankrupt<\/code> \u304c\u652f\u6255\u3048\u306a\u3044\u72b6\u614b\u3092\u8868\u3059\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.ldoceonline.com\/jp\/dictionary\/bankrupt\" target=\"_blank\" rel=\"noopener\">Longman\u306ebankrupt\u306e\u9805\u76ee<\/a>\u306f\u3001\u3053\u306e\u65e5\u5e38\u8a9e\u306e\u610f\u5473\u3092\u8f09\u305b\u3066\u3044\u307e\u3059\u3002\u6cd5\u5f8b\u6587\u66f8\u3067\u4f7f\u3046\u6642\u306f\u3001\u8f9e\u66f8\u306e\u4e00\u822c\u7684\u306a\u8aac\u660e\u3068\u5bfe\u8c61\u56fd\u306e\u6b63\u5f0f\u306a\u624b\u7d9a\u540d\u3092\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u3054\u3068\u306e\u4e8b\u696d\u518d\u751f\u5236\u5ea6\u3092\u8abf\u3079\u308b\u8cc7\u6599\u306b\u306f\u3001<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/keizaihousei\/pdf\/R3-Out-of-Court-Workouts.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u7d4c\u6e08\u7523\u696d\u7701\u306e\u4e8b\u696d\u518d\u751f\u8cc7\u6599<\/a>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u82f1\u8a9e\u3092\u9078\u3076\u9806\u756a<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ol class=\"wp-block-list\">\n<li>\u6cd5\u5f8b\u7528\u8a9e\u304b\u3001\u4e00\u822c\u7684\u306a\u7d4c\u55b6\u8aac\u660e\u304b\u3092\u6c7a\u3081\u308b<\/li>\n<li>\u5229\u76ca\u3068\u73fe\u91d1\u4e0d\u8db3\u306e\u4e21\u65b9\u3092\u6587\u306b\u5165\u308c\u308b<\/li>\n<li>\u5c02\u9580\u8cc7\u6599\u306a\u3089 <code>cash-flow insolvency<\/code> \u3092\u691c\u8a0e\u3059\u308b<\/li>\n<li><code>black-ink bankruptcy<\/code> \u3092\u4f7f\u3046\u306a\u3089\u521d\u51fa\u3067\u5b9a\u7fa9\u3059\u308b<\/li>\n<li>\u6cd5\u7684\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\">\u30e1\u30fc\u30eb\u30fb\u4f1a\u8b70\u30fb\u8cc7\u6599\u3067\u4f7f\u3048\u308b\u82f1\u6587\u4f8b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1.webp\" alt=\"\u82f1\u6587\u306b\u5165\u308c\u308b\u4e8c\u3064\u306e\u4e8b\u5b9f\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u305f\u306fThe company reported a profit\u3001\u652f\u6255\u3048\u306a\u304b\u3063\u305f\u306fbut could not pay its bills when they became due.\" class=\"wp-image-3166\" width=\"1200\" height=\"762\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1-300x191.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1-1024x650.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section05-v1-768x488.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8b70\u3067\u306f\u5165\u91d1\u3068\u652f\u6255\u3044\u306e\u6642\u671f\u306e\u305a\u308c\u3001\u6c7a\u7b97\u8aac\u660e\u3067\u306f\u5229\u76ca\u306e\u7a2e\u985e\u3068\u73fe\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3092\u793a\u3059\u3068\u5177\u4f53\u7684\u3067\u3059\u3002<strong>\u4ee5\u4e0b\u306e\u82f1\u6587\u306f\u8a00\u3044\u56de\u3057\u306e\u4f8b<\/strong>\u3067\u3001\u5b9f\u5728\u3059\u308b\u4f1a\u793e\u306e\u5b9f\u7e3e\u3084\u5012\u7523\u539f\u56e0\u306e\u5831\u544a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-09\">\u4f1a\u8b70\u3067\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>We are profitable on paper, but our cash inflows are arriving later than our payments are due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u4e0a\u306f\u9ed2\u5b57\u3067\u3059\u304c\u3001\u5165\u91d1\u304c\u652f\u6255\u671f\u65e5\u3088\u308a\u5f8c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>A profitable business can still become cash-flow insolvent if it cannot pay its obligations when they fall due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u4f01\u696d\u3067\u3082\u3001\u671f\u9650\u304c\u6765\u305f\u50b5\u52d9\u3092\u6255\u3048\u306a\u3051\u308c\u3070\u3001\u8cc7\u91d1\u9762\u3067\u652f\u6255\u4e0d\u80fd\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Our main risk is not a lack of profit but a timing gap between receivables and payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306a\u30ea\u30b9\u30af\u306f\u5229\u76ca\u4e0d\u8db3\u3067\u306f\u306a\u304f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u652f\u6255\u3044\u306e\u6642\u671f\u306e\u305a\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-10\">\u30e1\u30fc\u30eb\u3067\u6ce8\u610f\u3092\u4fc3\u3059<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Although the project is profitable, the 60-day payment terms are putting pressure on our cash flow.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u6848\u4ef6\u306f\u9ed2\u5b57\u3067\u3059\u304c\u300160\u65e5\u306e\u652f\u6255\u6761\u4ef6\u304c\u8cc7\u91d1\u7e70\u308a\u3092\u5727\u8feb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>We need to secure enough working capital to avoid running out of cash before the customer pays us.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u524d\u306b\u73fe\u91d1\u304c\u5c3d\u304d\u306a\u3044\u3088\u3046\u3001\u5341\u5206\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u6761\u4ef6\u306e\u610f\u5473\u306f\u3001<a href=\"\/column\/payment-site\/\">\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3068\u306f\uff1f<\/a>\u3067\u7de0\u3081\u65e5\u3068\u5165\u91d1\u65e5\u306e\u8003\u3048\u65b9\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-11\">\u6c7a\u7b97\u8aac\u660e\u30fb\u5831\u544a\u66f8\u3067\u4f7f\u3046<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company reported a net profit, but a rapid increase in accounts receivable caused a severe liquidity shortage.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306f\u5f53\u671f\u7d14\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u304c\u3001\u58f2\u639b\u91d1\u306e\u6025\u5897\u306b\u3088\u308a\u3001\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u304c\u6df1\u523b\u306b\u4e0d\u8db3\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u304c <code>liquidity shortage<\/code> \u306e\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The failure was caused by cash-flow insolvency rather than operating losses.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u7834\u7dbb\u306e\u539f\u56e0\u306f\u55b6\u696d\u8d64\u5b57\u3067\u306f\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u4e0a\u306e\u652f\u6255\u4e0d\u80fd\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Profitability remained positive, while available cash was insufficient to cover payroll, taxes, and supplier payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u6027\u306f\u30d7\u30e9\u30b9\u3092\u7dad\u6301\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u7d66\u4e0e\u3001\u7a0e\u91d1\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-12\">\u30cb\u30e5\u30fc\u30b9\u898b\u51fa\u3057\u30fb\u8a18\u4e8b\u3067\u4f7f\u3046<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Profitable Company Fails After Cash Crunch<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u4f01\u696d\u3001\u8cc7\u91d1\u4e0d\u8db3\u3067\u7834\u7dbb\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Strong Sales, Weak Cash Flow: How a Growing Business Became Insolvent<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u597d\u8abf\u306a\u58f2\u4e0a\u3001\u5f31\u3044\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3002\u6210\u9577\u4f01\u696d\u304c\u652f\u6255\u4e0d\u80fd\u306b\u306a\u3063\u305f\u7406\u7531\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30cb\u30e5\u30fc\u30b9\u898b\u51fa\u3057\u3067\u306f\u77ed\u3055\u3092\u512a\u5148\u3067\u304d\u307e\u3059\u304c\u3001\u672c\u6587\u3067\u5229\u76ca\u3001\u5165\u91d1\u3001\u652f\u6255\u671f\u65e5\u3001\u73fe\u91d1\u4e0d\u8db3\u306e\u95a2\u4fc2\u3092\u8aac\u660e\u3057\u3066\u304f\u3060\u3055\u3044\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>\u4e00\u8a9e\u306e\u76f4\u8a33\u306b\u8ff7\u3063\u305f\u3089\u3001\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u300d\u300c\u3067\u3082\u652f\u6255\u671f\u65e5\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306e2\u6587\u306b\u5206\u3051\u308b\u3068\u4f1d\u308f\u308a\u307e\u3059\u3002\u82f1\u8a9e\u306e\u3046\u307e\u3055\u3088\u308a\u3001\u4e8b\u5b9f\u95a2\u4fc2\u304c\u8aa4\u89e3\u3055\u308c\u306a\u3044\u3053\u3068\u3092\u512a\u5148\u3057\u307e\u3057\u3087\u3046\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_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\">\u9ed2\u5b57\u5012\u7523\u306b\u95a2\u9023\u3059\u308b\u82f1\u5358\u8a9e<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1.webp\" alt=\"\u5229\u76ca\u30fb\u73fe\u91d1\u306e\u6d41\u308c\u30fb\u652f\u6255\u4f59\u529b\u3092\u533a\u5225\u3002profit\u306f\u5229\u76ca\u3001cash flow\u306f\u73fe\u91d1\u306e\u6d41\u308c\u3001liquidity\u306f\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306e\u4f59\u88d5\" class=\"wp-image-3167\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section06-v1-768x627.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profit<\/code> \u306f\u5229\u76ca\u3001<code>cash flow<\/code> \u306f\u73fe\u91d1\u306e\u6d41\u308c\u3001<code>liquidity<\/code> \u306f\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u4f59\u529b\u3092\u8868\u3057\u307e\u3059\u3002\u6b21\u306e\u8868\u3067\u306f\u3001\u82f1\u6587\u3067\u4f75\u305b\u3066\u4f7f\u3046\u8a9e\u3082\u78ba\u8a8d\u3067\u304d\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 class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u82f1\u8a9e<\/th><th>\u65e5\u672c\u8a9e\u306e\u76ee\u5b89<\/th><th>\u4f7f\u7528\u4f8b<\/th><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">in the black<\/code><\/td><td>\u9ed2\u5b57\u3067<\/td><td>The company is in the black.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">profitable<\/code><\/td><td>\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b<\/td><td>The business remains profitable.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">accounting profit<\/code><\/td><td>\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca<\/td><td>It reported an accounting profit.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">cash flow<\/code><\/td><td>\u73fe\u91d1\u306e\u6d41\u308c<\/td><td>Cash flow is tight.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">liquidity<\/code><\/td><td>\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306e\u4f59\u88d5<\/td><td>The company faces a liquidity shortage.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">working capital<\/code><\/td><td>\u904b\u8ee2\u8cc7\u91d1<\/td><td>We need additional working capital.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">accounts receivable<\/code><\/td><td>\u58f2\u639b\u91d1<\/td><td>Accounts receivable increased.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">payment terms<\/code><\/td><td>\u652f\u6255\u6761\u4ef6<\/td><td>The payment terms are 60 days.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">insolvent<\/code><\/td><td>\u652f\u6255\u4e0d\u80fd\u306e\u72b6\u614b<\/td><td>The company became insolvent.<\/td><\/tr>\n<tr><td><code style=\"word-break:normal;overflow-wrap:normal;white-space:normal;\">run out of cash<\/code><\/td><td>\u73fe\u91d1\u304c\u5c3d\u304d\u308b<\/td><td>The business ran out of cash.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-13\">in the black\u306f\u9ed2\u5b57\u3068\u3044\u3046\u610f\u5473<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>in the black<\/code> \u306f\u3001\u53ce\u652f\u3084\u5229\u76ca\u304c\u9ed2\u5b57\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company is in the black but is experiencing a serious cash shortage.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u306f\u9ed2\u5b57\u3067\u3059\u304c\u3001\u6df1\u523b\u306a\u73fe\u91d1\u4e0d\u8db3\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-14\">liquidity\u306f\u3059\u3050\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u4f59\u529b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>liquidity<\/code> \u306f\u3001\u5358\u306b\u8cc7\u7523\u304c\u591a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u652f\u6255\u671f\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u3084<\/strong>\u3001\u77ed\u671f\u9593\u3067\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u306e\u4f59\u529b\u3092\u8868\u3059\u6642\u306b\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-15\">working capital\u306f\u65e5\u3005\u306e\u4e8b\u696d\u3092\u56de\u3059\u8cc7\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u5165\u308c\u3001\u7d66\u4e0e\u3001\u5916\u6ce8\u8cbb\u3001\u5bb6\u8cc3\u3001\u7a0e\u91d1\u306a\u3069\u3001\u65e5\u3005\u306e\u4e8b\u696d\u904b\u55b6\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u8aac\u660e\u3059\u308b\u6642\u306f <code>working capital<\/code> \u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-07\">\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u82f1\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2.webp\" alt=\"\u539f\u56e0\u3068\u4e8b\u696d\u7834\u7dbb\u306e\u95a2\u4fc2\u307e\u3067\u8aac\u660e\u3059\u308b\u3002\u9ed2\u5b57\u4f01\u696d\u306fa profitable company\u3001\u539f\u56e0\u3068\u7d50\u679c\u306ffailed because it ran out of cash\u3001\u610f\u5473\u306f\u9ed2\u5b57\u4f01\u696d\u304c\u73fe\u91d1\u4e0d\u8db3\u3067\u4e8b\u696d\u7834\u7dbb\u3057\u305f\" class=\"wp-image-3234\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section07-v2-768x627.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profitable bankruptcy<\/code> \u3084 <code>black company<\/code> \u3060\u3051\u3067\u306f\u3001\u9ed2\u5b57\u4f01\u696d\u306e\u73fe\u91d1\u4e0d\u8db3\u3092\u6b63\u78ba\u306b\u4f1d\u3048\u3089\u308c\u307e\u305b\u3093\u3002\u5229\u76ca\u3068\u73fe\u91d1\u3092\u533a\u5225\u3057\u3001\u652f\u6255\u3048\u306a\u3044\u539f\u56e0\u3082\u6dfb\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-16\">profitable bankruptcy\u3060\u3051\u3067\u7d42\u308f\u3089\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profitable bankruptcy<\/code> \u306f\u3001\u300c\u5229\u76ca\u306e\u51fa\u308b\u5012\u7523\u300d\u300c\u5012\u7523\u624b\u7d9a\u304c\u6709\u5229\u3060\u3063\u305f\u300d\u306a\u3069\u5225\u306e\u610f\u5473\u306b\u3082\u8aad\u3081\u307e\u3059\u3002\u9ed2\u5b57\u4f01\u696d\u304c\u8cc7\u91d1\u4e0d\u8db3\u3067\u5012\u7523\u3057\u305f\u4e8b\u60c5\u3092\u8868\u3059\u306a\u3089\u3001\u6b21\u306e\u3088\u3046\u306b\u539f\u56e0\u3082\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>bankruptcy of a profitable company due to cash-flow problems<\/code><\/p>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-17\">black company\u3068\u66f8\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u8a9e\u306e\u300c\u30d6\u30e9\u30c3\u30af\u4f01\u696d\u300d\u3092\u9023\u60f3\u3057\u3066 <code>black company<\/code> \u3068\u66f8\u3044\u3066\u3082\u3001\u9ed2\u5b57\u4f01\u696d\u3068\u3044\u3046\u610f\u5473\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u9ed2\u5b57\u306f <code>profitable<\/code> \u307e\u305f\u306f <code>in the black<\/code> \u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-18\">profit\u3068cash\u3092\u540c\u3058\u3082\u306e\u3068\u3057\u3066\u6271\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3082\u3001\u4ee3\u91d1\u304c\u307e\u3060\u58f2\u639b\u91d1\u306a\u3089\u73fe\u91d1\u306f\u5897\u3048\u3066\u3044\u307e\u305b\u3093\u3002<\/span>\u82f1\u8a9e\u3067\u3082 <code>profit<\/code> \u3068 <code>cash<\/code> \u3092\u5206\u3051\u3066\u66f8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\"><code>The company made a profit, so it had enough cash.<\/code> \u3068\u81ea\u52d5\u7684\u306b\u7d50\u3073\u4ed8\u3051\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u3068\u9280\u884c\u878d\u8cc7\u306e\u95a2\u4fc2\u306f<a href=\"\/column\/black-bankruptcy-bank-loan\/\">\u9ed2\u5b57\u5012\u7523\u306f\u9280\u884c\u878d\u8cc7\u3067\u9632\u3052\u308b\uff1f<\/a>\u3001\u4eba\u4ef6\u8cbb\u3084\u63a1\u7528\u3068\u306e\u95a2\u4fc2\u306f<a href=\"\/column\/labor-shortage-black-bankruptcy\/\">\u4eba\u624b\u4e0d\u8db3\u306b\u3088\u308b\u9ed2\u5b57\u5012\u7523<\/a>\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-08\">\u65e5\u672c\u8a9e\u306e\u9ed2\u5b57\u5012\u7523\u3092\u82f1\u8a9e\u3067\u8aac\u660e\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\/profitable-bankruptcy-english-h2-section08-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1.webp\" alt=\"\u82f1\u8a33\u3059\u308b\u524d\u306b\u4e8b\u5b9f\u3092\u6574\u7406\u30021 \u5229\u76ca\u306f\u55b6\u696d\u5229\u76ca\u30fb\u5f53\u671f\u7d14\u5229\u76ca\u306a\u3069\u3001\u4f55\u306e\u5229\u76ca\u304b\u30012 \u652f\u6255\u3044\u306f\u7d66\u4e0e\u30fb\u7a0e\u91d1\u30fb\u4ed5\u5165\u4ee3\u91d1\u306a\u3069\u3001\u4f55\u304c\u6255\u3048\u306a\u3044\u304b\u30013 \u539f\u56e0\u306f\u5165\u91d1\u306e\u9045\u308c\u306a\u3069\u3002\u672a\u78ba\u8a8d\u306e\u539f\u56e0\u306f\u66f8\u304b\u306a\u3044\u30014 \u72b6\u614b\u3068\u624b\u7d9a\u306f\u8ca1\u52d9\u72b6\u614b\u306e\u8aac\u660e\u304b\u3001\u6cd5\u7684\u624b\u7d9a\u306e\u8aac\u660e\u304b\" class=\"wp-image-3169\" width=\"1200\" height=\"1196\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1-300x300.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1-1024x1021.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1-150x150.webp 150w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section08-v1-768x765.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a33\u3067\u306f\u3001\u5229\u76ca\u306e\u7a2e\u985e\u3001\u6255\u3048\u306a\u304b\u3063\u305f\u9805\u76ee\u3001\u73fe\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3001\u6cd5\u7684\u624b\u7d9a\u306e\u6709\u7121\u304c\u624b\u639b\u304b\u308a\u306b\u306a\u308a\u307e\u3059\u3002\u66f8\u304d\u59cb\u3081\u308b\u524d\u306b\u3001\u6b21\u306e4\u70b9\u3092\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u3066\u307f\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<h3 class=\"wp-block-heading\" id=\"subsection-19\">1. \u5229\u76ca\u306e\u7a2e\u985e\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u5229\u76ca\u306a\u3089 <code>operating profit<\/code>\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306a\u3089 <code>net profit<\/code> \u3067\u3059\u3002\u5358\u306b <code>profit<\/code> \u3068\u3059\u308b\u3088\u308a\u3001\u3069\u306e\u5229\u76ca\u3092\u6307\u3059\u304b\u307e\u3067\u793a\u3059\u3068\u5177\u4f53\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-20\">2. \u4f55\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6255\u3048\u306a\u304b\u3063\u305f\u306e\u304c\u7d66\u4e0e\u304b\u3001\u7a0e\u91d1\u304b\u3001\u4ed5\u5165\u4ee3\u91d1\u304b\u3001\u501f\u5165\u8fd4\u6e08\u304b\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002\u7d66\u4e0e\u306a\u3089 <code>could not meet payroll<\/code>\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306a\u3089 <code>could not pay suppliers<\/code> \u3068\u3044\u3046\u8868\u73fe\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-21\">3. \u73fe\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u56e0\u306b\u306f\u3001\u58f2\u639b\u91d1\u56de\u53ce\u306e\u9045\u308c\u3001\u5728\u5eab\u5897\u52a0\u3001\u8a2d\u5099\u6295\u8cc7\u3001\u6025\u6210\u9577\u3001\u8fd4\u6e08\u8ca0\u62c5\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u628a\u63e1\u3067\u304d\u305f\u4e8b\u5b9f\u3092\u66f8\u304d<\/strong>\u3001\u672a\u78ba\u8a8d\u306e\u539f\u56e0\u3092\u63a8\u6e2c\u3067\u88dc\u308f\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-22\">4. \u6cd5\u7684\u624b\u7d9a\u3068\u8ca1\u52d9\u72b6\u614b\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u4e0d\u8db3\u3068\u3044\u3046\u72b6\u614b\u3068\u3001\u5b9f\u969b\u306b\u59cb\u307e\u3063\u305f\u6cd5\u7684\u624b\u7d9a\u306f\u5225\u306e\u60c5\u5831\u3067\u3059\u3002\u624b\u7d9a\u958b\u59cb\u3092\u8ff0\u3079\u308b\u6642\u306f\u3001\u5bfe\u8c61\u306e\u56fd\u30fb\u5730\u57df\u306e\u6b63\u5f0f\u540d\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u4e0d\u8db3\u306e\u4e88\u6e2c\u304c\u5916\u308c\u308b\u539f\u56e0\u306f\u3001<a href=\"\/column\/cash-flow-forecast-misses\/\">\u8cc7\u91d1\u7e70\u308a\u4e88\u6e2c\u304c\u5916\u308c\u308b\u6642\u306e\u898b\u76f4\u3057\u65b9<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-09\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\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\/profitable-bankruptcy-english-h2-section09-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section09-v1.webp\" alt=\"\u77ed\u3044\u8a00\u8449\u306b\u306f\u5fc5\u8981\u306a\u60c5\u5831\u3092\u8db3\u3059\u3002cash-flow insolvency\u306f\u652f\u6255\u671f\u65e5\u306e\u50b5\u52d9\u3092\u6255\u3048\u306a\u3044\u72b6\u614b\u3001profitable\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u60c5\u5831\u3092\u8db3\u3059\u3001black-ink bankruptcy\u306f\u7528\u8a9e\u3092\u51fa\u3057\u305f\u3089\u610f\u5473\u3092\u5b9a\u7fa9\u3059\u308b\" class=\"wp-image-3170\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section09-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section09-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section09-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section09-v1-768x627.webp 768w\" sizes=\"(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<h3 class=\"wp-block-heading\" id=\"subsection-23\">Q. \u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u652f\u6255\u4e0d\u80fd\u306e\u72b6\u614b\u306a\u3089 <code>cash-flow insolvency despite being profitable<\/code> \u304c\u5019\u88dc\u3067\u3059\u3002<strong>\u4e8b\u696d\u304c\u7834\u7dbb\u3057\u305f\u3053\u3068\u307e\u3067\u8ff0\u3079\u308b\u306a\u3089<\/strong>\u3001\u6b21\u306e\u6587\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>a profitable company failed because it ran out of cash<\/code><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>black-ink bankruptcy<\/code> \u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u7528\u8a9e\u3068\u3057\u3066\u521d\u51fa\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-24\">Q. black-ink bankruptcy\u306f\u81ea\u7136\u306a\u82f1\u8a9e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u308b\u8868\u73fe\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u82f1\u8a9e\u8aad\u8005\u306b\u8aac\u660e\u306a\u3057\u3067\u901a\u3058\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3067\u73fe\u91d1\u4e0d\u8db3\u306b\u306a\u3063\u305f\u72b6\u614b\u3060\u3068\u88dc\u8db3\u3059\u308b\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-25\">Q. profitable bankruptcy\u3067\u306f\u3060\u3081\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>profitable bankruptcy<\/code> \u3060\u3051\u3067\u306f\u3001\u5012\u7523\u81ea\u4f53\u304c\u5229\u76ca\u3092\u751f\u3080\u3088\u3046\u306a\u5225\u306e\u610f\u5473\u306b\u8aad\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<code>bankruptcy of a profitable company due to cash-flow problems<\/code> \u306a\u3069\u3001\u56e0\u679c\u95a2\u4fc2\u3092\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-26\">Q. bankruptcy\u3068insolvency\u306f\u540c\u3058\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<code>insolvency<\/code> \u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3001<code>bankruptcy<\/code> \u306f\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u6cd5\u5f8b\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-27\">Q. \u300c\u9ed2\u5b57\u306a\u306e\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u6b21\u306e\u3088\u3046\u306b\u8868\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>The company is profitable on paper but does not have enough cash to pay its bills.<\/code><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>on paper<\/code> \u306f\u5e33\u7c3f\u4e0a\u30fb\u6570\u5b57\u4e0a\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-28\">Q. \u300c\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>Our cash flow is tight.<\/code> \u3084 <code>We are facing cash-flow pressure.<\/code> \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\u878d\u8cc7\u3092\u63a2\u3057\u3066\u3044\u308b\u610f\u5473\u306a\u3089 <code>We need additional financing.<\/code> \u306e\u65b9\u304c\u5408\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-10\">\u307e\u3068\u3081\uff5c\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u8aac\u660e\u6587\u3067\u88dc\u3046<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1.webp\" alt=\"\u4f1d\u3048\u305f\u3044\u4e8b\u5b9f\u304b\u3089\u82f1\u8a9e\u3092\u9078\u3076\u3002\u76f8\u624b\u3068\u76ee\u7684\u306f\u4f1a\u8b70\u30fb\u30e1\u30fc\u30eb\u30fb\u8ca1\u52d9\u8cc7\u6599\u306a\u3069\u3092\u6c7a\u3081\u308b\u3001\u4e8c\u3064\u306e\u4e8b\u5b9f\u306f\u5229\u76ca\u3068\u73fe\u91d1\u4e0d\u8db3\u3092\u4e00\u6587\u3067\u8aac\u660e\u3059\u308b\u3001\u5b9f\u969b\u306e\u8cc7\u91d1\u4e0d\u8db3\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8907\u6570\u306e\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3092\u6bd4\u3079\u308b\" class=\"wp-image-3171\" width=\"1200\" height=\"979\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/profitable-bankruptcy-english-h2-section10-v1-768x627.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u3001\u4e00\u8a9e\u3060\u3051\u3067\u306a\u304f\u7528\u9014\u306b\u5408\u308f\u305b\u3066\u9078\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>black-ink bankruptcy<\/code> \u306f\u65e5\u672c\u306e\u7528\u8a9e\u3068\u3057\u3066\u5b9a\u7fa9\u3092\u6dfb\u3048\u308b<\/li>\n<li>\u8ca1\u52d9\u72b6\u614b\u306b\u306f <code>cash-flow insolvency despite being profitable<\/code> \u304c\u4f7f\u3048\u308b<\/li>\n<li>\u4e00\u822c\u5411\u3051\u306b\u306f <code>profitable on paper but ran out of cash<\/code> \u3068\u5e73\u6613\u306b\u8aac\u660e\u3059\u308b<\/li>\n<li><code>bankruptcy<\/code> \u3068 <code>insolvency<\/code> \u306f\u6cd5\u7684\u306b\u540c\u3058\u3068\u306f\u9650\u3089\u306a\u3044<\/li>\n<li><code>profit<\/code> \u3068 <code>cash<\/code>\u3001<code>profitable<\/code> \u3068 <code>solvent<\/code> \u3092\u5206\u3051\u308b<\/li>\n<li>\u6cd5\u7684\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u6b63\u5f0f\u306a\u7528\u8a9e\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8ff7\u3063\u305f\u6642\u306f\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u652f\u6255\u671f\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u300d\u3068\u4e8c\u3064\u306e\u4e8b\u5b9f\u3092\u82f1\u8a9e\u3067\u66f8\u3051\u3070\u3001\u9ed2\u5b57\u5012\u7523\u306e\u610f\u5473\u3092\u4f1d\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u5165\u91d1\u524d\u306b\u652f\u6255\u3044\u304c\u6765\u308b\u5834\u5408\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3082\u8cc7\u91d1\u78ba\u4fdd\u306e\u9078\u629e\u80a2\u3067\u3059\u3002\u5e0c\u671b\u6761\u4ef6\u306b\u5408\u3046\u5019\u88dc\u3092\u63a2\u3059\u5165\u53e3\u3068\u3057\u3066\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u8a3a\u65ad\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u878d\u8cc7\u306e\u4e00\u62ec\u7533\u8fbc\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div class=\"swell-block-button blue blue_ is-style-btn_solid\"><a href=\"https:\/\/www.facmatch.jp\/shindan\/\" class=\"swell-block-button__link\">\u81ea\u793e\u306b\u5408\u3046\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3092\u8a3a\u65ad\u3059\u308b<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001<span class=\"swl-marker mark_yellow\">\u8907\u6570\u793e\u306e\u624b\u6570\u6599\u3001\u5165\u91d1\u6642\u671f\u3001\u5951\u7d04\u6761\u4ef6\u3092\u6bd4\u8f03\u3057<\/span>\u3001\u81ea\u793e\u306b\u5408\u3046\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u9078\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button blue blue_ is-style-btn_solid\"><a href=\"https:\/\/www.facmatch.jp\/ranking\/\" class=\"swell-block-button__link\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u6bd4\u8f03\u3059\u308b<\/a><\/div>\n\n\n\n\n\n<ul class=\"wp-block-list\">\n\n<\/ul>\n\n\n\n<script type=\"application\/ld+json\">{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f\u81ea\u7136\u306a\u8868\u73fe\u30fb\u4f8b\u6587\u3068\u4f7f\u3044\u5206\u3051\",\n      \"description\": \"\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u8868\u73fe\u3092\u3001cash-flow insolvency\u3001black-ink bankruptcy\u3001\u8aac\u660e\u6587\u306b\u5206\u3051\u3066\u89e3\u8aac\u3002bankruptcy\u3068\u306e\u9055\u3044\u3001\u4f1a\u8b70\u30fb\u30e1\u30fc\u30eb\u30fb\u8cc7\u6599\u3067\u4f7f\u3048\u308b\u4f8b\u6587\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002\",\n      \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"\u5c0f\u8c37\u826f\u592a\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"\u30d5\u30a1\u30af\u30de\u30c3\u30c1\"\n      },\n      \"mainEntityOfPage\": \"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/\"\n    },\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u652f\u6255\u4e0d\u80fd\u306e\u72b6\u614b\u306a\u3089 cash-flow insolvency despite being profitable \u304c\u5019\u88dc\u3067\u3059\u3002\u4e8b\u696d\u304c\u7834\u7dbb\u3057\u305f\u3053\u3068\u307e\u3067\u8ff0\u3079\u308b\u306a\u3089\u3001\u6b21\u306e\u6587\u304c\u4f7f\u3048\u307e\u3059\u3002\\na profitable company failed because it ran out of cash\\nblack-ink bankruptcy \u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u7528\u8a9e\u3068\u3057\u3066\u521d\u51fa\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"black-ink bankruptcy\u306f\u81ea\u7136\u306a\u82f1\u8a9e\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u308b\u8868\u73fe\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u82f1\u8a9e\u8aad\u8005\u306b\u8aac\u660e\u306a\u3057\u3067\u901a\u3058\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3067\u73fe\u91d1\u4e0d\u8db3\u306b\u306a\u3063\u305f\u72b6\u614b\u3060\u3068\u88dc\u8db3\u3059\u308b\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"profitable bankruptcy\u3067\u306f\u3060\u3081\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"profitable bankruptcy \u3060\u3051\u3067\u306f\u3001\u5012\u7523\u81ea\u4f53\u304c\u5229\u76ca\u3092\u751f\u3080\u3088\u3046\u306a\u5225\u306e\u610f\u5473\u306b\u8aad\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002bankruptcy of a profitable company due to cash-flow problems \u306a\u3069\u3001\u56e0\u679c\u95a2\u4fc2\u3092\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"bankruptcy\u3068insolvency\u306f\u540c\u3058\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002insolvency \u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3001bankruptcy \u306f\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u6cd5\u5f8b\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u300c\u9ed2\u5b57\u306a\u306e\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u6b21\u306e\u3088\u3046\u306b\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\\nThe company is profitable on paper but does not have enough cash to pay its bills.\\non paper \u306f\u5e33\u7c3f\u4e0a\u30fb\u6570\u5b57\u4e0a\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u300c\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Our cash flow is tight. \u3084 We are facing cash-flow pressure. \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\u878d\u8cc7\u3092\u63a2\u3057\u3066\u3044\u308b\u610f\u5473\u306a\u3089 We need additional financing. \u306e\u65b9\u304c\u5408\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\"\n          }\n        }\n      ]\n    }\n  ]\n}<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u82f1\u8a9e\u306e\u6cd5\u5f8b\u7528\u8a9e\u3068\u5012\u7523\u624b\u7d9a\u306e\u610f\u5473\u306f\u56fd\u30fb\u5730\u57df\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u3001\u6cd5\u7684\u901a\u77e5\u3001\u88c1\u5224\u30fb\u5012\u7523\u624b\u7d9a\u306b\u4f7f\u3046\u5834\u5408\u306f\u3001\u5bfe\u8c61\u56fd\u306e\u5f01\u8b77\u58eb\u3084\u5012\u7523\u5b9f\u52d9\u306e\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 \u9ed2\u5b57\u5012\u7523\u3092\u82f1\u6587\u30e1\u30fc\u30eb\u3067\u4f1d\u3048\u308b\u6642\u3001ba [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-1437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/comments?post=1437"}],"version-history":[{"count":1,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1437\/revisions"}],"predecessor-version":[{"id":3258,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1437\/revisions\/3258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/media\/3157"}],"wp:attachment":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/media?parent=1437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/categories?post=1437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/tags?post=1437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}