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日本の法人企業統計 負債・純資産

流動・固定負債(支払手形・買掛金、金融機関・その他からの短期・長期借入金、社債、引当金)と純資産(資本金、剰余金、自己株式)。財務省「法人企業統計調査(四半期別)」(資本金1,000万円以上の営利法人等を対象とする標本調査)の1954年4~6月期以降の時系列。製造業・非製造業別、資本金階層別(10億円以上、1億円~10億円、1,000万円~1億円)。全産業は金融業、保険業を除き、金融業、保険業は2008年4~6月期以降(公表項目のみ)。

出典: 財務省 財務総合政策研究所「法人企業統計調査(四半期別)」最終更新: 編集 Bui Thanh Phuc

グラフのデータを読み込み中…
指標Q2-2026Q1-2026Q4-2025Q3-2025Q2-2025Q1-2025Q4-2024Q3-2024Q2-2024Q1-2024Q4-2023Q3-2023Q2-2023
流動負債86,362,537.376,619,351.556,599,669.686,170,611.296,104,912.846,313,884.426,399,082.355,963,686.486,103,744.016,302,888.16,243,286.996,064,533.15,858,991.35
資本金10億円以上3,544,012.063,554,713.383,505,550.963,355,189.443,298,166.63,292,992.283,274,486.83,129,221.63,229,538.953,240,214.443,250,567.653,115,005.033,061,239.93
資本金1億円~10億円1,147,995.761,245,588.991,252,269.51,189,730.291,202,539.61,301,203.321,337,331.951,228,067.911,233,053.251,250,304.031,216,742.821,202,293.991,141,790.63
資本金1,000万円~1億円1,670,529.551,819,049.181,841,849.221,625,691.561,604,206.641,719,688.821,787,263.61,606,396.971,641,151.811,812,369.631,775,976.521,747,234.081,655,960.79
製造業31,910,342.91,957,562.911,933,946.621,844,311.591,846,697.11,861,002.771,894,798.311,757,648.861,791,063.421,824,946.91,806,218.21,766,262.051,728,476.37
資本金10億円以上1,303,650.91,305,639.11,267,888.451,216,176.391,207,359.321,208,464.551,179,869.341,132,334.161,164,666.281,177,718.651,159,498.741,137,402.641,116,749.09
資本金1億円~10億円292,214.49321,263.33307,169.71296,107.85312,706.51323,362.95341,156.59306,010.48307,910.24308,017.36303,184.01296,979.04283,675.41
資本金1,000万円~1億円314,477.51330,660.48358,888.46332,027.35326,631.27329,175.27373,772.38319,304.22318,486.9339,210.89343,535.45331,880.37328,051.87
非製造業34,452,194.474,661,788.644,665,723.064,326,299.74,258,215.744,452,881.654,504,284.044,206,037.624,312,680.594,477,941.24,437,068.794,298,271.054,130,514.98
資本金10億円以上2,240,361.162,249,074.282,237,662.512,139,013.052,090,807.282,084,527.732,094,617.461,996,887.442,064,872.672,062,495.792,091,068.911,977,602.391,944,490.84
資本金1億円~10億円855,781.27924,325.66945,099.79893,622.44889,833.09977,840.37996,175.36922,057.43925,143.01942,286.67913,558.81905,314.95858,115.22
資本金1,000万円~1億円1,356,052.041,488,388.71,482,960.761,293,664.211,277,575.371,390,513.551,413,491.221,287,092.751,322,664.911,473,158.741,432,441.071,415,353.711,327,908.92
支払手形・買掛金51,603,369.191,689,577.621,732,947.431,584,666.781,597,856.421,728,773.511,818,101.451,632,242.611,731,096.661,758,869.261,757,659.871,704,016.841,610,271.7
資本金10億円以上728,661.12754,154.8749,611.68712,296.98695,148.66756,383.14764,216.78716,482.43738,582.88765,930.08771,767.53762,892.09720,164.98
資本金1億円~10億円387,453.48445,002.62463,940.26424,916.88425,636.16477,000.92497,275.16444,429.39466,371.56465,691.49467,887.02440,523.2414,444.47
資本金1,000万円~1億円487,254.59490,420.2519,395.49447,452.92477,071.6495,389.45556,609.51471,330.79526,142.22527,247.69518,005.32500,601.55475,662.25
製造業3561,630.17567,708.78581,619.81562,527.39555,178.48570,217.89610,762.78556,408.78579,681.53586,325.51598,854.3593,086.78576,660.94
資本金10億円以上347,310.95345,496.21341,484.23331,889.69322,917.94341,537.97344,099330,256.95341,756.38353,049.12356,606.74358,900.63346,077.88
資本金1億円~10億円105,419.88107,379.73113,734.63110,421114,065.3113,775.99124,396.39113,389.5121,648.87120,318.11124,384.02119,593.39115,452.15
資本金1,000万円~1億円108,899.34114,832.84126,400.95120,216.7118,195.24114,903.93142,267.39112,762.33116,276.28112,958.28117,863.54114,592.76115,130.91
非製造業31,041,739.021,121,868.841,151,327.621,022,139.391,042,677.941,158,555.621,207,338.671,075,833.831,151,415.131,172,543.751,158,805.571,110,930.061,033,610.76
資本金10億円以上381,350.17408,658.59408,127.45380,407.29372,230.72414,845.17420,117.78386,225.48396,826.5412,880.96415,160.79403,991.46374,087.1
資本金1億円~10億円282,033.6337,622.89350,205.63314,495.88311,570.86363,224.93372,878.77331,039.89344,722.69345,373.38343,503320,929.81298,992.32
資本金1,000万円~1億円378,355.25375,587.36392,994.54327,236.22358,876.36380,485.52414,342.12358,568.46409,865.94414,289.41400,141.78386,008.79360,531.34
短期借入金72,179,471.162,160,905.462,154,850.882,026,458.952,028,680.371,989,408.961,979,883.681,902,792.221,900,492.711,933,994.241,967,737.991,925,742.891,890,313.78
資本金10億円以上1,345,867.291,278,480.141,291,245.521,223,647.061,228,457.221,116,675.271,126,910.241,090,113.31,126,516.461,082,426.921,130,307.451,070,821.071,067,067.81
資本金1億円~10億円339,098.43327,033.93324,465.75310,689.2315,076.34338,858.57336,040.18314,191.69297,010.63311,500.01301,659.07302,551.21289,417.79
資本金1,000万円~1億円494,505.44555,391.39539,139.61492,122.69485,146.81533,875.12516,933.26498,487.23476,965.62540,067.31535,771.47552,370.61533,828.18
製造業3571,836.45573,282.14569,484.31539,542.17555,420.45519,672.08521,941.29502,285.6490,380.69489,283.65521,648.06501,532.56496,696.16
資本金10億円以上381,493.82369,389.46372,041.7352,509.91365,742.1322,917.1320,143.28309,229.83311,622.55304,241.94323,339.44305,537.13307,853.41
資本金1億円~10億円88,048.5498,998.0987,351.4481,639.0886,493.8795,176.894,882.3586,666.3980,961.5680,324.387,358.3486,792.0481,496.16
資本金1,000万円~1億円102,294.09104,894.59110,091.17105,393.18103,184.48101,578.18106,915.66106,389.3897,796.58104,717.41110,950.28109,203.39107,346.59
非製造業31,607,634.711,587,623.321,585,366.571,486,916.781,473,259.921,469,736.881,457,942.391,400,506.621,410,112.021,444,710.591,446,089.931,424,210.331,393,617.62
資本金10億円以上964,373.47909,090.68919,203.82871,137.15862,715.12793,758.17806,766.96780,883.47814,893.91778,184.98806,968.01765,283.94759,214.4
資本金1億円~10億円251,049.89228,035.84237,114.31229,050.12228,582.47243,681.77241,157.83227,525.3216,049.07231,175.71214,300.73215,759.17207,921.63
資本金1,000万円~1億円392,211.35450,496.8429,048.44386,729.51381,962.33432,296.94410,017.6392,097.85379,169.04435,349.9424,821.19443,167.22426,481.59
金融機関借入金(短期)51,264,774.731,245,186.131,249,735.221,175,059.531,180,747.471,173,219.751,163,753.531,101,222.291,094,019.291,150,448.881,171,654.691,131,123.491,119,796
資本金10億円以上790,922.61723,817.96746,389.39707,895.33717,370.14651,330.53651,657.72614,236.03636,713.26616,239.45645,037.07593,837.75590,699.49
資本金1億円~10億円154,544.72163,597.8163,777.59155,293.48163,539.16164,826.22160,009.57152,002.8151,406.54155,475.9155,774.01152,588.29152,172.61
資本金1,000万円~1億円319,307.4357,770.37339,568.24311,870.72299,838.17357,063352,086.24334,983.46305,899.49378,733.53370,843.61384,697.45376,923.9
製造業3324,670.18318,939.79333,871.74323,025.85332,614.99312,262.7306,701.14297,789.05287,562.2291,526.38309,493.67298,349.01294,649.32
資本金10億円以上217,087.3205,036.74217,659.98210,525.99221,125.75194,756.16183,730.36177,936.33174,805.78174,049.74187,916.8179,345.44175,230.11
資本金1億円~10億円33,776.1240,310.3139,286.1539,292.9240,091.2138,669.8236,605.6134,199.2133,478.5535,39836,180.1934,781.7637,136.11
資本金1,000万円~1億円73,806.7673,592.7476,925.6173,206.9471,398.0378,836.7286,365.1785,653.5179,277.8782,078.6485,396.6884,221.8182,283.1
非製造業3940,104.55926,246.34915,863.48852,033.68848,132.48860,957.05857,052.39803,433.24806,457.09858,922.5862,161.02832,774.48825,146.68
資本金10億円以上573,835.31518,781.22528,729.41497,369.34496,244.39456,574.37467,927.36436,299.7461,907.48442,189.71457,120.27414,492.31415,469.38
資本金1億円~10億円120,768.6123,287.49124,491.44116,000.56123,447.95126,156.4123,403.96117,803.59117,927.99120,077.9119,593.82117,806.53115,036.5
資本金1,000万円~1億円245,500.64284,177.63262,642.63238,663.78228,440.14278,226.28265,721.07249,329.95226,621.62296,654.89285,446.93300,475.64294,640.8
その他の借入金(短期)5914,696.43915,719.33905,115.66851,399.42847,932.9816,189.21816,130.15801,569.93806,473.42783,545.36796,083.3794,619.4770,517.78
資本金10億円以上554,944.68554,662.18544,856.13515,751.73511,087.08465,344.74475,252.52475,877.27489,803.2466,187.47485,270.38476,983.32476,368.32
資本金1億円~10億円184,553.71163,436.13160,688.16155,395.72151,537.18174,032.35176,030.61162,188.89145,604.09156,024.11145,885.06149,962.92137,245.18
資本金1,000万円~1億円175,198.04197,621.02199,571.37180,251.97185,308.64176,812.12164,847.02163,503.77171,066.13161,333.78164,927.86167,673.16156,904.28
製造業3247,166.27254,342.35235,612.57216,516.32222,805.46207,409.38215,240.15204,496.55202,818.49197,757.27212,154.39203,183.55202,046.84
資本金10億円以上164,406.52164,352.72154,381.72141,983.92144,616.35128,160.94136,412.92131,293.5136,816.77130,192.2135,422.64126,191.69132,623.3
資本金1億円~10億円54,272.4258,687.7848,065.2942,346.1646,402.6656,506.9858,276.7452,467.1847,483.0144,926.351,178.1552,010.2844,360.05
資本金1,000万円~1億円28,487.3331,301.8533,165.5632,186.2431,786.4522,741.4620,550.4920,735.8718,518.7122,638.7725,553.624,981.5825,063.49
非製造業3667,530.16661,376.98669,503.09634,883.1625,127.44608,779.83600,890597,073.38603,654.93585,788.09583,928.91591,435.85568,470.94
資本金10億円以上390,538.16390,309.46390,474.41373,767.81366,470.73337,183.8338,839.6344,583.77352,986.43335,995.27349,847.74350,791.63343,745.02
資本金1億円~10億円130,281.29104,748.35112,622.87113,049.56105,134.52117,525.37117,753.87109,721.7198,121.08111,097.8194,706.9197,952.6492,885.13
資本金1,000万円~1億円146,710.71166,319.17166,405.81148,065.73153,522.19154,070.66144,296.53142,767.9152,547.42138,695.01139,374.26142,691.58131,840.79
引当金(流動負債)5134,615.23148,919.05115,101.94140,998.42128,647.31152,985.42122,020.21148,460.72135,945.17153,571.66115,047.59140,478.82120,444.87
資本金10億円以上77,921.0284,479.3167,978.1876,904.9970,162.6385,989.9771,174.6383,933.1572,890.2985,430.0166,259.9177,310.565,839.41
資本金1億円~10億円28,271.7636,593.1224,981.5633,556.0928,804.236,549.4227,874.9135,366.232,298.6633,67823,736.1132,195.4929,373.49
資本金1,000万円~1億円28,422.4527,846.6222,142.230,537.3429,680.4830,446.0322,970.6729,161.3730,756.2234,463.6525,051.5730,972.8325,231.97
製造業365,482.6769,742.4855,015.1766,370.9761,035.1570,816.8363,312.9271,244.7866,495.1570,037.7854,208.8263,873.7858,215.69
資本金10億円以上50,266.852,378.7542,351.8348,706.3744,594.4851,391.5946,258.6151,506.8647,050.3451,606.6742,094.9747,460.4242,078.15
資本金1億円~10億円9,415.5811,035.527,557.2310,126.89,389.8911,968.3510,299.7612,177.0411,402.3110,666.537,161.819,619.529,287.03
資本金1,000万円~1億円5,800.296,328.215,106.117,537.87,050.787,456.896,754.557,560.888,042.57,764.584,952.046,793.846,850.51
非製造業369,132.5679,176.5760,086.7774,627.4567,612.1682,168.5958,707.2977,215.9469,450.0283,533.8860,838.7776,605.0462,229.18
資本金10億円以上27,654.2232,100.5625,626.3528,198.6225,568.1534,598.3824,916.0232,426.2925,839.9533,823.3424,164.9429,850.0823,761.26
資本金1億円~10億円18,856.1825,557.617,424.3323,429.2919,414.3124,581.0717,575.1523,189.1620,896.3523,011.4716,574.322,575.9720,086.46
資本金1,000万円~1億円22,622.1621,518.4117,036.0922,999.5422,629.722,989.1416,216.1221,600.4922,713.7226,699.0720,099.5324,178.9918,381.46
固定負債86,043,361.996,042,727.495,950,424.885,790,916.285,632,376.055,614,499.745,609,076.655,509,500.715,579,679.345,479,737.45,557,779.975,515,467.65,483,349.45
資本金10億円以上3,828,306.573,752,064.363,727,252.713,557,087.593,437,002.253,392,920.343,395,371.613,358,872.693,389,004.333,329,579.533,358,923.553,293,101.383,271,531.23
資本金1億円~10億円656,424.31653,744.81618,659.85622,425.9635,714.96619,129.45620,923.41619,706.65642,175.12575,063.74596,249.75626,211.02615,825.05
資本金1,000万円~1億円1,558,631.111,636,918.321,604,512.321,611,402.791,559,658.841,602,449.951,592,781.631,530,921.371,548,499.891,575,094.131,602,606.671,596,155.21,595,993.17
製造業31,096,573.41,086,149.791,072,152.111,070,960.921,012,146.011,028,453.691,030,549.221,045,536.341,051,536.861,033,076.271,026,282.381,015,968.51,025,993.36
資本金10億円以上738,685.39699,266.35694,648.68681,593.87639,051.53643,700.16642,328.7663,357.3670,891.17653,599.65639,041.15637,393.29629,016.92
資本金1億円~10億円99,865.13120,209.43101,615.46113,696.56113,868.08106,711.6112,924.12109,300.76113,291.61116,321.29118,214.8118,673.79119,868.22
資本金1,000万円~1億円258,022.88266,674.01275,887.97275,670.49259,226.4278,041.93275,296.4272,878.28267,354.08263,155.33269,026.43259,901.42277,108.22
非製造業34,946,788.594,956,577.74,878,272.774,719,955.364,620,230.044,586,046.054,578,527.434,463,964.374,528,142.484,446,661.134,531,497.594,499,499.14,457,356.09
資本金10億円以上3,089,621.183,052,798.013,032,604.032,875,493.722,797,950.722,749,220.182,753,042.912,695,515.392,718,113.162,675,979.882,719,882.42,655,708.092,642,514.31
資本金1億円~10億円556,559.18533,535.38517,044.39508,729.34521,846.88512,417.85507,999.29510,405.89528,883.51458,742.45478,034.95507,537.23495,956.83
資本金1,000万円~1億円1,300,608.231,370,244.311,328,624.351,335,732.31,300,432.441,324,408.021,317,485.231,258,043.091,281,145.811,311,938.81,333,580.241,336,253.781,318,884.95
社債51,440,614.641,375,003.491,363,085.211,314,952.441,256,722.821,237,544.21,273,387.111,257,445.871,259,804.431,247,422.141,220,606.61,229,042.11,214,970.65
資本金10億円以上1,381,076.721,324,363.61,309,574.861,269,824.561,209,118.651,197,530.871,223,324.451,206,248.451,213,867.531,180,189.071,150,079.171,168,452.291,148,032.7
資本金1億円~10億円8,278.4612,483.1512,934.7612,425.1814,030.4112,029.911,837.3811,989.6212,795.7810,288.4811,806.3110,673.9512,317.4
資本金1,000万円~1億円51,259.4638,156.7440,575.5932,702.733,573.7627,983.4338,225.2839,207.833,141.1256,944.5958,721.1249,915.8654,620.55
製造業3201,307.88192,875.42189,975.09190,781.73180,668.47174,496.63181,153.57181,861189,110.76177,091.91173,147.68175,647.71174,295.53
資本金10億円以上196,218.7185,765.15182,841.8183,524.91172,484.03166,014.08172,506.54173,751.86181,216.77168,408.24163,716.1166,347.95163,999.01
資本金1億円~10億円954.032,124.322,139.882,041.331,941.682,364.212,591.292,216.212,164.991,649.711,146.221,186.172,558.8
資本金1,000万円~1億円4,135.154,985.954,993.415,215.496,242.766,118.346,055.745,892.935,7297,033.968,285.368,113.597,737.72
非製造業31,239,306.761,182,128.071,173,110.121,124,170.711,076,054.351,063,047.571,092,233.541,075,584.871,070,693.671,070,330.231,047,458.921,053,394.391,040,675.12
資本金10億円以上1,184,858.021,138,598.451,126,733.061,086,299.651,036,634.621,031,516.791,050,817.911,032,496.591,032,650.761,011,780.83986,363.071,002,104.34984,033.69
資本金1億円~10億円7,324.4310,358.8310,794.8810,383.8512,088.739,665.699,246.099,773.4110,630.798,638.7710,660.099,487.789,758.6
資本金1,000万円~1億円47,124.3133,170.7935,582.1827,487.2127,33121,865.0932,169.5433,314.8727,412.1249,910.6350,435.7641,802.2746,882.83
長期借入金73,526,561.633,598,908.883,516,893.923,419,711.963,331,120.683,351,768.123,307,812.153,244,312.923,280,941.453,195,655.993,307,108.083,257,167.613,273,363.83
資本金10億円以上1,810,978.611,812,148.551,790,347.11,679,791.81,639,757.471,612,349.661,586,491.471,565,725.691,564,312.481,540,526.321,603,380.881,525,811.171,538,044.44
資本金1億円~10億円445,730.73430,766.6401,078.5408,006.39419,788392,395.39392,717.29393,739.07404,761.08363,148.44381,590.84414,498.68408,659.67
資本金1,000万円~1億円1,269,852.291,355,993.731,325,468.321,331,913.771,271,575.211,347,023.071,328,603.391,284,848.161,311,867.891,291,981.231,322,136.361,316,857.761,326,659.72

最新値

このページの系列は四半期で、1954年第2四半期から2026年第2四半期までの期間を収録しています。出典:財務省 財務総合政策研究所「法人企業統計調査(四半期別)」。

このデータについて

流動・固定負債(支払手形・買掛金、金融機関・その他からの短期・長期借入金、社債、引当金)と純資産(資本金、剰余金、自己株式)。財務省「法人企業統計調査(四半期別)」(資本金1,000万円以上の営利法人等を対象とする標本調査)の1954年4~6月期以降の時系列。製造業・非製造業別、資本金階層別(10億円以上、1億円~10億円、1,000万円~1億円)。全産業は金融業、保険業を除き、金融業、保険業は2008年4~6月期以降(公表項目のみ)。

よくある質問

日本の法人企業統計 負債・純資産の最新値はいくつですか?
最新値は990.13兆円(2026年第2四半期)です。2026年第1四半期から−0.7%、前年同期から+5.3%です。
日本の法人企業統計 負債・純資産のデータはいつまでさかのぼれますか?
このページの系列は四半期で、1954年第2四半期から2026年第2四半期までの期間を収録しています。出典:財務省 財務総合政策研究所「法人企業統計調査(四半期別)」。表のすべての系列は、全期間をグラフで表示し、CSVまたはExcelでダウンロードできます。
法人企業統計の負債・純資産とは何を測定する統計ですか?
国内の営利法人における四半期末時点の貸借対照表項目を集計した統計です。支払手形・買掛金や短期・長期借入金などの流動・固定負債と、資本金や剰余金などの純資産の残高を把握できます。
誰がどのような調査に基づいて公表していますか?
財務省(財務総合政策研究所)が公表しています。金融業・保険業を除く一定規模以上の営利法人等を対象に、標本抽出および悉皆調査を行う「法人企業統計調査」に基づき集計されます。
この統計データはどのように読み解けばよいですか?
金額は億円単位で公表されており、製造業・非製造業の業種別や資本金階層別の比較が可能です。企業の借入金依存度や自己資本比率の推移など、日本企業の財務健全性や資金調達構造の変化を把握できます。