[{"data":1,"prerenderedAt":578},["ShallowReactive",2],{"content-/net-assets-waterfall-plan":3,"all-pages-for-dir":555,"related-/net-assets-waterfall-plan":556,"og-image-/net-assets-waterfall-plan":577},{"id":4,"title":5,"body":6,"category":539,"concepts":539,"description":540,"extension":541,"meta":542,"navigation":543,"ogImage":539,"path":544,"project_name":539,"published":545,"publishedAt":546,"seo":547,"source":539,"stem":548,"tags":549,"todo":539,"unpublished":545,"updatedAt":546,"__hash__":554},"pages/2025-12/2025-12-27/net-assets-waterfall-plan.md","純資産増減ウォーターフォール実装計画",{"type":7,"value":8,"toc":514},"minimark",[9,12,16,20,24,32,37,40,51,57,77,82,86,91,94,97,112,115,118,124,127,132,141,145,159,163,166,169,175,186,190,193,195,201,205,211,214,217,223,229,232,239,303,306,310,355,359,384,388,426,430,448,452,458,461,464,474,477,485,488],[10,11,5],"h1",{"id":5},[13,14,15],"h2",{"id":15},"概要",[17,18,19],"p",{},"純資産の増減を可視化するウォーターフォールチャートを、営業利益増減のウォーターフォールチャートに加えて追加する。",[13,21,23],{"id":22},"現在のui構成","現在のUI構成",[17,25,26,27],{},"ページには以下の2つの異なるウォーターフォールチャートセクションが存在する：\n",[28,29],"img",{"alt":30,"src":31},"alt text","/2025-12/2025-12-27/image.png",[33,34,36],"h3",{"id":35},"_1-pl-waterfall損益計算書フロー","1. P/L Waterfall（損益計算書フロー）",[17,38,39],{},"売上高から純利益までの損益計算書の流れを可視化：",[41,42,47],"pre",{"className":43,"code":45,"language":46},[44],"language-text","売上高 → 営業費用 → 営業利益 → 営業外収益/費用 → 経常利益 → 特別利益/損失 → 法人税等 → 純利益\n","text",[48,49,45],"code",{"__ignoreMap":50},"",[17,52,53],{},[54,55,56],"strong",{},"関連コンポーネント:",[58,59,60,71],"ul",{},[61,62,63,66,67,70],"li",{},[48,64,65],{},"JLeaguePLWaterfallSection.vue"," - セクション全体（",[54,68,69],{},"ここをタブ化する","）",[61,72,73,76],{},[48,74,75],{},"JLeaguePLWaterfallChart.vue"," - P/L Waterfallチャート本体",[17,78,79],{},[54,80,81],{},"このセクションをタブ化して純資産ウォーターフォールを追加する。",[33,83,85],{"id":84},"_2-営業利益増減前年比較","2. 営業利益増減（前年比較）",[17,87,88],{},[54,89,90],{},"このセクションは変更しない。",[13,92,93],{"id":93},"表示場所",[17,95,96],{},"「P/L Waterfall」セクションをタブ化し、2つのビューを切り替え可能にする：",[98,99,100,106],"ol",{},[61,101,102,105],{},[54,103,104],{},"P/L Waterfall","（デフォルト表示） - 既存のチャート",[61,107,108,111],{},[54,109,110],{},"純資産ウォーターフォール"," - 新規追加",[13,113,114],{"id":114},"純資産増減ウォーターフォールの構造",[33,116,117],{"id":117},"チャート要素",[41,119,122],{"className":120,"code":121,"language":46},[44],"[前年度純資産] → [当期純利益] → [その他利益剰余金増減] → [資本金等の増減] → [当期純資産]\n",[48,123,121],{"__ignoreMap":50},[33,125,126],{"id":126},"計算ロジック",[128,129,131],"h4",{"id":130},"_1-開始点-前年度の純資産","1. 開始点: 前年度の純資産",[58,133,134],{},[61,135,136,137,140],{},"データフィールド: ",[48,138,139],{},"純資産(純資産の部)"," (前年度)",[128,142,144],{"id":143},"_2-当期純利益","2. 当期純利益",[58,146,147,153,156],{},[61,148,136,149,152],{},[48,150,151],{},"当期純利益"," (当期)",[61,154,155],{},"正の値: 緑色（増加）",[61,157,158],{},"負の値: 赤色（減少）",[128,160,162],{"id":161},"_3-その他利益剰余金増減","3. その他利益剰余金増減",[17,164,165],{},"配当金やその他の利益剰余金変動を表す。",[17,167,168],{},"計算式:",[41,170,173],{"className":171,"code":172,"language":46},[44],"その他利益剰余金増減 = (当期利益剰余金 - 前期利益剰余金) - 当期純利益\n",[48,174,172],{"__ignoreMap":50},[58,176,177,180,183],{},[61,178,179],{},"配当がない場合: ほぼゼロになる",[61,181,182],{},"配当がある場合: マイナスになる（利益剰余金の減少）",[61,184,185],{},"その他の増減がある場合: プラスまたはマイナス",[128,187,189],{"id":188},"_4-資本金等の増減","4. 資本金等の増減",[17,191,192],{},"第三者割当増資などによる資本金・資本剰余金の変動を表す。",[17,194,168],{},[41,196,199],{"className":197,"code":198,"language":46},[44],"資本金等の増減 = (当期資本金 + 当期資本剰余金等) - (前期資本金 + 前期資本剰余金等)\n",[48,200,198],{"__ignoreMap":50},[128,202,204],{"id":203},"_5-終了点-当期の純資産","5. 終了点: 当期の純資産",[58,206,207],{},[61,208,136,209,152],{},[48,210,139],{},[33,212,213],{"id":213},"整合性検証",[17,215,216],{},"以下の等式が成立するはず:",[41,218,221],{"className":219,"code":220,"language":46},[44],"前年度純資産 + 当期純利益 + その他利益剰余金増減 + 資本金等の増減 = 当期純資産\n",[48,222,220],{"__ignoreMap":50},[17,224,225,228],{},[54,226,227],{},"注意",": データの丸め誤差（2百万円程度）は許容する。",[13,230,231],{"id":231},"必要なデータフィールド",[17,233,234,235,238],{},"JSONデータから使用するフィールド（",[48,236,237],{},"JLeagueYearDataRaw","型より）:",[240,241,242,255],"table",{},[243,244,245],"thead",{},[246,247,248,252],"tr",{},[249,250,251],"th",{},"フィールド",[249,253,254],{},"説明",[256,257,258,268,277,286,295],"tbody",{},[246,259,260,265],{},[261,262,263],"td",{},[48,264,139],{},[261,266,267],{},"純資産合計",[246,269,270,275],{},[261,271,272],{},[48,273,274],{},"資本金",[261,276,274],{},[246,278,279,284],{},[261,280,281],{},[48,282,283],{},"資本剰余金等",[261,285,283],{},[246,287,288,293],{},[261,289,290],{},[48,291,292],{},"利益剰余金",[261,294,292],{},[246,296,297,301],{},[261,298,299],{},[48,300,151],{},[261,302,151],{},[13,304,305],{"id":305},"実装タスク",[33,307,309],{"id":308},"phase-1-データ層","Phase 1: データ層",[98,311,312,333],{},[61,313,314,317,318,321,322],{},[54,315,316],{},"型定義の追加"," (",[48,319,320],{},"app/types/jleague.ts",")",[58,323,324,330],{},[61,325,326,329],{},[48,327,328],{},"NetAssetsVarianceData"," 型を定義",[61,331,332],{},"純資産増減の各項目を表す型",[61,334,335,317,338,321,341],{},[54,336,337],{},"Composable作成",[48,339,340],{},"app/composables/jleague/useJLeagueNetAssetsVariance.ts",[58,342,343,346,349],{},[61,344,345],{},"純資産増減データを計算するComposableを新規作成",[61,347,348],{},"前年度データとの比較ロジック",[61,350,351,354],{},[48,352,353],{},"useJLeagueVarianceData.ts"," を参考に実装",[33,356,358],{"id":357},"phase-2-テストコード","Phase 2: テストコード",[98,360,361],{},[61,362,363,317,366,369,370],{},[54,364,365],{},"整合性テスト作成",[48,367,368],{},"tests/jleague-net-assets-waterfall.test.ts",")\n",[58,371,372,375,381],{},[61,373,374],{},"全クラブ・全年度で整合性を検証",[61,376,377,378],{},"計算式: ",[48,379,380],{},"前年度純資産 + 当期純利益 + その他利益剰余金増減 + 資本金等の増減 = 当期純資産",[61,382,383],{},"不一致があれば詳細を出力",[33,385,387],{"id":386},"phase-3-ui層","Phase 3: UI層",[98,389,390,409],{},[61,391,392,317,395,321,398],{},[54,393,394],{},"純資産ウォーターフォールチャートコンポーネント",[48,396,397],{},"app/components/jleague/JLeagueNetAssetsWaterfallChart.vue",[58,399,400,406],{},[61,401,402,403,405],{},"既存の ",[48,404,75],{}," を参考に作成",[61,407,408],{},"バーの色分け: 増加=緑、減少=赤",[61,410,411,317,414,417,418],{},[54,412,413],{},"タブ化UI",[48,415,416],{},"app/components/jleague/JLeaguePLWaterfallSection.vue"," の改修)",[58,419,420,423],{},[61,421,422],{},"P/L Waterfallと純資産ウォーターフォールを切り替えるタブを追加",[61,424,425],{},"デフォルトはP/L Waterfallを表示",[33,427,429],{"id":428},"phase-4-ページ統合","Phase 4: ページ統合",[98,431,432],{},[61,433,434,317,437,369,440],{},[54,435,436],{},"クラブページへの統合",[48,438,439],{},"app/pages/financial-quiz/jleague/club/[club].vue",[58,441,442,445],{},[61,443,444],{},"純資産増減データをComposableから取得",[61,446,447],{},"タブ化されたセクションに渡す",[13,449,451],{"id":450},"ファイル構成予定","ファイル構成（予定）",[41,453,456],{"className":454,"code":455,"language":46},[44],"apps/web/\n├── app/\n│   ├── types/\n│   │   └── jleague.ts                    # 型定義追加\n│   ├── composables/jleague/\n│   │   ├── useJLeagueVarianceData.ts     # 既存（参考）\n│   │   └── useJLeagueNetAssetsVariance.ts # 新規\n│   ├── components/jleague/\n│   │   ├── JLeaguePLWaterfallSection.vue # 改修（タブ化）\n│   │   └── JLeagueNetAssetsWaterfallChart.vue # 新規\n│   └── pages/financial-quiz/jleague/club/\n│       └── [club].vue                    # 統合\n└── tests/\n    └── jleague-net-assets-waterfall.test.ts # 新規\n",[48,457,455],{"__ignoreMap":50},[13,459,460],{"id":460},"データ可用性の考慮",[17,462,463],{},"2005年頃の古いデータでは以下の値がnullの場合がある：",[58,465,466,470],{},[61,467,468],{},[48,469,283],{},[61,471,472],{},[48,473,292],{},[17,475,476],{},"この場合の対処:",[58,478,479,482],{},[61,480,481],{},"前年度データがない → 「データなし」メッセージ",[61,483,484],{},"一部フィールドがnull → 0として計算（ただし「調整」項目で差額吸収）",[13,486,487],{"id":487},"テストケース",[98,489,490,496,502,508],{},[61,491,492,495],{},[54,493,494],{},"整合性テスト",": 全クラブ・全年度で計算値と実際値が一致",[61,497,498,501],{},[54,499,500],{},"境界条件",": 前年度データがない年（各クラブ最初の年）",[61,503,504,507],{},[54,505,506],{},"特殊ケース",": 大規模増資があったクラブ（資本金等の大きな変動）",[61,509,510,513],{},[54,511,512],{},"赤字年度",": 当期純損失の年の表示",{"title":50,"searchDepth":515,"depth":515,"links":516},2,[517,518,523,524,529,530,536,537,538],{"id":15,"depth":515,"text":15},{"id":22,"depth":515,"text":23,"children":519},[520,522],{"id":35,"depth":521,"text":36},3,{"id":84,"depth":521,"text":85},{"id":93,"depth":515,"text":93},{"id":114,"depth":515,"text":114,"children":525},[526,527,528],{"id":117,"depth":521,"text":117},{"id":126,"depth":521,"text":126},{"id":213,"depth":521,"text":213},{"id":231,"depth":515,"text":231},{"id":305,"depth":515,"text":305,"children":531},[532,533,534,535],{"id":308,"depth":521,"text":309},{"id":357,"depth":521,"text":358},{"id":386,"depth":521,"text":387},{"id":428,"depth":521,"text":429},{"id":450,"depth":515,"text":451},{"id":460,"depth":515,"text":460},{"id":487,"depth":515,"text":487},null,"Jリーグ財務ページに純資産の増減を可視化するウォーターフォールチャートを追加する実装計画","md",{},true,"/net-assets-waterfall-plan",false,"2025-12-27T00:00:00.000Z",{"title":5,"description":540},"2025-12/2025-12-27/net-assets-waterfall-plan",[550,551,552,553],"jleague","financial","waterfall","implementation","S3-Txg7DSejBGvd9UoSoRGT7EHkBcMtaBwhqVFTAfmM",[],[557,561,565,569,573],{"title":558,"path":559,"publishedAt":560},"Jリーグ財務データビューアー修正要件","/jleague-financial-viewer-review","2025-12-25T00:00:00.000Z",{"title":562,"path":563,"publishedAt":564},"財務諸表の単位自動切り替え機能（B/M）実装記録","/unit-switching-implementation","2025-12-13T00:00:00.000Z",{"title":566,"path":567,"publishedAt":568},"勘定科目AI判定機能の実装","/account-category-ai-validation","2026-01-13T00:00:00.000Z",{"title":570,"path":571,"publishedAt":572},"GitHub Actionsデプロイエラー - Jリーグクラブページ500エラー","/github-actions-deploy-error","2025-12-31T00:00:00.000Z",{"title":574,"path":575,"publishedAt":576},"P/L Waterfallチャート構造変更案","/pl-waterfall-redesign","2025-12-26T00:00:00.000Z","https://log.eurekapu.com/og/blog/net-assets-waterfall-plan.png?v=2025-12-27T00%3A00%3A00.000Z&title=%E7%B4%94%E8%B3%87%E7%94%A3%E5%A2%97%E6%B8%9B%E3%82%A6%E3%82%A9%E3%83%BC%E3%82%BF%E3%83%BC%E3%83%95%E3%82%A9%E3%83%BC%E3%83%AB%E5%AE%9F%E8%A3%85%E8%A8%88%E7%94%BB&author=Kei%20Komatsu&sig=50e0fe5f76980d23",1785654976746]