{"id":253,"date":"2018-09-23T19:57:48","date_gmt":"2018-09-23T10:57:48","guid":{"rendered":"http:\/\/nsspirt-cashf2.com\/2018\/09\/23\/2018-09-23-195748\/"},"modified":"2023-09-25T14:15:27","modified_gmt":"2023-09-25T05:15:27","slug":"tax-shield","status":"publish","type":"post","link":"https:\/\/www.nsspirt-cashf2.com\/ba\/tax-shield\/","title":{"rendered":"\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u30fb\u30bf\u30c3\u30af\u30b9\u30b7\u30fc\u30eb\u30c9\u3068\u306f\u3010\u8a08\u7b97\u5f0f\u30fb\u8003\u3048\u65b9\u3011"},"content":{"rendered":"<p>\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u3068\u306f\u3001\u50b5\u6a29\u8005\u3078\u306e\u5229\u6255\u3044\u306b\u3088\u3063\u3066\u6cd5\u4eba\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u3001\u305d\u306e\u7bc0\u7a0e\u5206\u3060\u3051\u4f01\u696d\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u52b9\u679c\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u3001\u6cd5\u4eba\u7a0e\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u307e\u305f\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u304c\u5927\u304d\u3044\u307b\u3069\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7bc0\u7a0e\u52b9\u679c\u306e\u3053\u3068\u3092\u30bf\u30c3\u30af\u30b9\u30b7\u30fc\u30eb\u30c9\u3068\u547c\u3076\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/finance-index\/\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u7406\u8ad6<\/a>\u306b\u304a\u3051\u308b\u91cd\u8981\u30b3\u30f3\u30bb\u30d7\u30c8\u3067\u3042\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u306b\u767a\u63ee\u3055\u308c\u308b\u304b\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u793a\u3057\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2536300397\" class=\"nsspi-toc nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- responsive -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"5736131584\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u7a0e\u91d1\u304c\u7121\u3051\u308c\u3070\u7bc0\u7a0e\u52b9\u679c\u306f\u5b58\u5728\u3057\u306a\u3044<\/h2>\n<p>\u3082\u3057\u3001\u4e16\u306e\u4e2d\u306b\u7a0e\u91d1\u304c\u7121\u3051\u308c\u3070\u3001\u7bc0\u7a0e\u52b9\u679c\u306f\u305d\u3082\u305d\u3082\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001A\u793e\u3068B\u793e\u304c\u305d\u308c\u305e\u308c\u8cc7\u75231000\u4e07\u5186\u3060\u3068\u3057\u307e\u3059\u3002A\u793e\u306f\u501f\u5165\u91d1\u30bc\u30ed\u3001B\u793e\u306f\u534a\u5206\u3092\u5229\u5b504\uff05\u306e\u501f\u5165\u91d1\u3067\u8abf\u9054\u3057\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13305\" src=\"https:\/\/www.nsspirt-cashf2.com\/wp-content\/uploads\/2018\/09\/tax-shield001.jpg\" alt=\"\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u89e3\u8aac\" width=\"462\" height=\"187\" \/>\n<p>\u3053\u3053\u3067\u3001A\u793e\u3001B\u793e\u3068\u3082\u306b150\u4e07\u5186\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u3068\u3001\u50b5\u6a29\u8005\u3068\u682a\u4e3b\u3078\u306e\u914d\u5206\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"450\" bgcolor=\"#cccccc\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\"><\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">A\u793e<\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">B\u793e<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u50b5\u6a29\u8005\u3078\u306e\u5229\u6255\u3044<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">0<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">6<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">144<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">ROE\uff08\u682a\u4e3b\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff0f\u8cc7\u672c\uff09<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">15\uff05<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">30\uff05<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u50b5\u6a29\u8005\uff0b\u682a\u4e3b\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u793e\u306e\u682a\u4e3b\u306e\u65b9\u304cROE\u306f\u5927\u304d\u304f\u306a\u308b\u3082\u306e\u306e\u3001\u50b5\u6a29\u8005\u3001\u682a\u4e3b\u3042\u308f\u305b\u305f\u6295\u8cc7\u5bb6\u3078\u306e\u30ea\u30bf\u30fc\u30f3\u306fA\u793e\u3001B\u793e\u3068\u3082\u306b\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u91d1\u304c\u3042\u308b\u3068\u7bc0\u7a0e\u52b9\u679c\u304c\u751f\u307e\u308c\u308b<\/h2>\n<p>\u6b21\u306b\u540c\u3058A\u793e\u3068B\u793e\u306e\u30b1\u30fc\u30b9\u3067\u3001\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13305\" src=\"https:\/\/www.nsspirt-cashf2.com\/wp-content\/uploads\/2018\/09\/tax-shield001.jpg\" alt=\"\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u89e3\u8aac\" width=\"462\" height=\"187\" \/>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u304b\u304b\u308b\u7a0e\u7387\u309230\uff05\u3068\u4eee\u5b9a\u3059\u308b\u3068\u3001A\u793e\u3001B\u793e\u305d\u308c\u305e\u308c\u306e\u50b5\u6a29\u8005\u3001\u682a\u4e3b\u3078\u306e\u914d\u5206\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"450\" bgcolor=\"#cccccc\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\"><\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">A\u793e<\/td>\n<td align=\"center\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">B\u793e<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u50b5\u6a29\u8005\u3078\u306e\u5229\u6255\u3044<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">0<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">6<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u7a0e\u5f15\u524d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">150<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">144<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u7a0e\u91d1<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">45<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">43<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">105<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">101<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">ROE\uff08\u682a\u4e3b\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff0f\u8cc7\u672c\uff09<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">10.5\uff05<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">20.2\uff05<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"250\">\u50b5\u6a29\u8005\uff0b\u682a\u4e3b\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">105<\/td>\n<td align=\"right\" valign=\"middle\" bgcolor=\"#ffffff\" width=\"100\">107<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u3001A\u793e\u3088\u308aB\u793e\u306e\u65b9\u304c\u50b5\u6a29\u8005\uff0b\u682a\u4e3b\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u50b5\u6a29\u8005\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u7a0e\u5f15\u524d\u306b\u767a\u751f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u5f97\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001<\/p>\n<ol>\n<li>\u50b5\u6a29\u8005<\/li>\n<li>\u653f\u5e9c\uff08\u7a0e\u91d1\uff09<\/li>\n<li>\u682a\u4e3b<\/li>\n<\/ol>\n<p>\u306e\u9806\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u501f\u5165\u91d1\u3092\u5897\u3084\u3057\u305f\u65b9\u304c\u3001\u653f\u5e9c\u306b\u652f\u6255\u3046\u7a0e\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u5206\u3060\u3051\u914d\u5206\u3067\u304d\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\uff1d\u4f01\u696d\u4fa1\u5024\uff09\u306e\u7dcf\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3092\u7bc0\u7a0e\u52b9\u679c\uff08\u30bf\u30c3\u30af\u30b9\u30b7\u30fc\u30eb\u30c9\uff09\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2990683552\" class=\"nsspi-h2-4 nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"6457306725\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><div id=\"nsspi-500878075\" class=\"nsspi-h2-2 nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"6457306725\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u304a\u3051\u308b\u7bc0\u7a0e\u52b9\u679c<\/h2>\n<p>\u4f01\u696d\u4fa1\u5024\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u4e8b\u696d\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u7bc0\u7a0e\u52b9\u679c\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u500b\u5225\u306b\u8003\u3048\u308b<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/apv\/\">APV\u6cd5<\/a>\u3092\u7528\u3044\u308b\u5834\u5408\u3068\u3001\u5272\u5f15\u7387\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u52a0\u5473\u3059\u308b<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/wacc-capm\/\">WACC\u6cd5<\/a>\u3092\u7528\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>APV\u6cd5\u306e\u5834\u5408\u3001\u7121\u501f\u91d1\u306b\u304a\u3051\u308b\u4e8b\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8a08\u7b97\u3057\u305f\u4e0a\u3067\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u5f8c\u304b\u3089\u8db3\u3057\u5408\u308f\u305b\u308b\u306e\u3067\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u3069\u306e\u7a0b\u5ea6\u4f01\u696d\u4fa1\u5024\u306b\u8ca2\u732e\u3057\u3066\u3044\u308b\u304b\u304c\u4e00\u76ee\u77ad\u7136\u3067\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/apv\/\">APV\u6cd5\u306b\u3088\u308b\u4f01\u696d\u4fa1\u5024\u8a08\u7b97<\/a><\/p>\n<p>\u4e8b\u696d\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3000\uff0b\u3000\u7bc0\u7a0e\u52b9\u679c\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/p>\n<\/div>\n<p>WACC<span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u306e\u5834\u5408\u3001\u7bc0\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u306f\u5225\u306b\u305b\u305a\u3001\u8ca0\u50b5\u30b3\u30b9\u30c8\u306b\u7bc0\u7a0e\u52b9\u679c\u3092\u7e54\u308a\u8fbc\u3093\u3067\u8a08\u7b97\u3059\u308b\u306e\u3067\u3001\u500b\u5225\u306b\u7bc0\u7a0e\u52b9\u679c\u3060\u3051\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<div class=\"simple-box1\">\n<p><a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/wacc-capm\/\">WACC\u306e\u8a08\u7b97\u5f0f<\/a><\/p>\n<p><strong>WACC\u3000\uff1d\u3000\uff3brE\u3000\u00d7\u3000E\uff0f(D+E)\u3000\uff3d\u3000\uff0b\u3000\uff3brD\u00d7(1-T)\u3000\u00d7\u3000D\uff0f(D+E)\uff3d<\/strong><\/p>\n<p>\uff52E\u3000\uff1d\u3000\u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8<br \/>\n\uff52D\u3000\uff1d\u3000\u8ca0\u50b5\u30b3\u30b9\u30c8<br \/>\nD\u3000\uff1d\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u984d\uff08\u6642\u4fa1\uff09<br \/>\nE\u3000\uff1d\u682a\u4e3b\u8cc7\u672c\u306e\u984d\uff08\u6642\u4fa1\uff09<br \/>\nT\u3000\uff1d\u5b9f\u52b9\u7a0e\u7387<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/finance-index\/\"><strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u77e5\u8b58\u306e\u7fd2\u5f97\u306b\u5f79\u7acb\u3064\u8a18\u4e8b\u306f\u3053\u3061\u3089\uff1e\uff1e\uff1e<\/strong><\/a><\/p>\n<p><strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u95a2\u9023\u306e\u8a18\u4e8b<\/strong><\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/dcf\/<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/wacc-capm\/<\/p>\n<p><strong>\u8ca1\u52d9\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3092\u3082\u3063\u3068\u77e5\u308b\u306b\u306f<\/strong><\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/books-for-finance\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u3068\u306f\u3001\u50b5\u6a29\u8005\u3078\u306e\u5229\u6255\u3044\u306b\u3088\u3063\u3066\u6cd5\u4eba\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u3001\u305d\u306e\u7bc0\u7a0e\u5206\u3060\u3051\u4f01\u696d\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u52b9\u679c\u306e\u3053\u3068\u3067\u3059\u3002 \u8ca0\u50b5\u306e\u7bc0\u7a0e\u52b9\u679c\u306f\u3001\u6cd5\u4eba\u7a0e\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u307e\u305f\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u304c\u5927\u304d\u3044\u307b\u3069\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002 \u7bc0\u7a0e\u52b9\u679c\u306e\u3053\u3068\u3092\u30bf\u30c3\u30af\u30b9<\/p>\n","protected":false},"author":1,"featured_media":10430,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"_links":{"self":[{"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/posts\/253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/comments?post=253"}],"version-history":[{"count":0,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/posts\/253\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/media\/10430"}],"wp:attachment":[{"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/media?parent=253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/categories?post=253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nsspirt-cashf2.com\/ba\/wp-json\/wp\/v2\/tags?post=253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}