技術的負債の会計学 - PHPカンファレンス広島2025

by Akinori Takigawa

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͖͋ʢ͔͔͋ͭʣ ٕज़తෛ࠴ͷձܭֶ 1)1ΧϯϑΝϨϯε޿ౡQIQDPO@IJSPTIJNB

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ٕज़తෛ࠴ͱ͍͏ݴ༿Λ ࢖ͬͨ͜ͱ͸͋Γ·͔͢🙋

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ͳΜͱͳ͘ΠϠͳ΋ͷͩͱ ଊ͍͑ͯ·ͤΜ͔ʁ

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ٕज़తෛ࠴Λຯํʹ͚ͭΔͨΊʹ ʮෛ࠴ʯʹֶ͍ͭͯͼ·͠ΐ͏

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୍઒ ܒلʢ27ࡀʣ ͔͔͋ͭˠ͖͋ X: @aki_artisan גࣜձࣾϥϯϓʢژ౎ʣ PHPΧϯϑΝϨϯεؔ੢2025࣮ߦҕһ௕ ೔঎฽هݕఆ3ڃ εΫϥϜϚελʔ ը૾ɿPHPerKaigi

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ʢએ఻ʣςΠΫΠʔπ w ࣋ͪؼΓʹڧΈΛ࣋ͭҿ৯༧໿4BBT w έʔΩɾәɾण࢘ͳͲ w ձ৔ͷΤʔϧΤʔϧʹ΋ಋೖళฮ͕͋Γ·͢ʂ ΤϯδχΞืूதʂ

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͓͠ͳ͕͖ w ٕज़తෛ࠴ͱ͸ w ିआରরදʹ͓͚Δʮෛ࠴ʯͱ͸ w ιϑτ΢ΣΞ։ൃͰͷ౤ࢿ͸ͲͷΑ͏ʹଊ͑ΒΕΔ͔ w ٕज़తෛ࠴ͷʮརࢠʯ w ٕज़తෛ࠴ͱͲ͏޲͖߹͏͔

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ٕज़తෛ࠴ͱ͸

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ٕज़తෛ࠴ w ʮ΋͠΋ࣗ෼͕ͨͪॻ͍͍ͯΔϓϩάϥϜʢ8Z$BTIʣΛɺۚ༥ͷੈքʹؔ ͢Δਖ਼͍͠ଊ͑ํͩͱࣗ෼͕ͨͪཧղͨ࢟͠ͱҰகͤ͞Δ͜ͱ͕Ͱ͖ͳ͘ͳ Ε͹ɺࣗ෼ͨͪ͸ઈ͑ͣͦͷෆҰகʹͭ·͖ͣଓ͚Δ͜ͱʹͳΓɺ։ൃεϐʔ υ͸஗͘ͳ͍ͬͯ͘Ͱ͠ΐ͏ɻͦΕ͸·ΔͰआۚͷརࢠΛ෷͍ଓ͚Δ͔ͷΑ ͏Ͱ͢ʯ w ʲ຋༁ʳٕज़తෛ࠴ͱ͍͏֓೦ͷੜΈͷ਌8BSE$VOOJOHIBNࣗ਎ʹ ΑΔઆ໌UXBEBͷϒϩά

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ٕज़తෛ࠴ w ".FTTJTOPUB5FDIOJDBM%FCU w ʮཚࡶ͸ٕज़తෛ࠴Ͱ͸ͳ͍ʯ w "ODMF#PCIUUQTCMPHPCKFDUNFOUPSDPNBSUJDMFT BNFTTJTOPUBUFDIOJDBMEFCU

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ٕज़తෛ࠴ w ෛ࠴͔ͦ͏͡Όͳ͍͔ͱ͍͏۠ผ͸͋·Γ ҙຯ͕ͳ͘ɺ৻ॏʹߟ্͑ͨͰͷෛ࠴ͳͷ ͔ɺແమ๒ͳෛ࠴ͳͷ͔ͷ΄͏͕େࣄͩɻ w .BSUJO'PXMFSٕज़తෛ࠴ͷ࢛৅ݶ .BSUJO'PXMFST#MJLJ KB .BSUJO'PXMFST#MJLJ KB ઃܭ͢Δ͕࣌ؒ ͳ͍Μ͔ͩΒ͠ΐ͏͕ͳ͍ ϨΠϠʔԽʁ ͳʹͦΕʁ ΋ͬͱ͜͏͢΂͖ ͩͬͨͳ͋ ࠓ͙͢ϦϦʔε ͠ͳ͍ͱ͍͚ͳ͍ɻ ͋ͱͰͲ͏ʹ͔͠Α͏ ແమ๒ͳ ৻ॏͳ ҙਤతͳ ෆ஫ҙͳ

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ٕज़తෛ࠴ w ࠓ೔ͷ࿩͸ӈ্ͷɺʮޙͰͲ͏ʹ͔͠Α ͏ʯͱ͍͏ҙຯͰͷෛ࠴ʹϑΥʔΧε͠ ·͢ ઃܭ͢Δ͕࣌ؒ ͳ͍Μ͔ͩΒ͠ΐ͏͕ͳ͍ ϨΠϠʔԽʁ ͳʹͦΕʁ ΋ͬͱ͜͏͢΂͖ ͩͬͨͳ͋ ࠓ͙͢ϦϦʔε ͠ͳ͍ͱ͍͚ͳ͍ɻ ͋ͱͰͲ͏ʹ͔͠Α͏ ແమ๒ͳ ৻ॏͳ ҙਤతͳ ෆ஫ҙͳ .BSUJO'PXMFST#MJLJ KB

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ିआରরදʹ͓͚Δʮෛ࠴ʯͱ͸

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ିआରরදʢ#4ʣ w اۀͷ͋Δ࣌఺ʹ͓͚Δࡒ຿ঢ়گΛʮࢿ࢈ʯʮෛ࠴ʯʮ७ࢿ࢈ʯͷͭͷཁૉ Ͱද͢ࡒ຿ॾද w ʮࢿ࢈ʯͱʮෛ࠴ͱ७ࢿ࢈ͷ࿨ʯ͸ඞͣ౳͍͠ w ࢿ࢈͔Βෛ࠴ΛҾ͍ͨ΋ͷ͕७ࢿ࢈ͱͯ͠࢒Δͱ͍͏౰ͨΓલͷࣄ࣮

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ିआରরදʢ#4ʣ आํ ିํ ࢿ࢈ ෛ࠴ ७ࢿ࢈

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w ݸਓʹྫ͑Δͱ ିआରরදʢ#4ʣ आํ ିํ Ո ॅ୐ϩʔϯ ७ࢿ࢈ ݱۚ ं ג ंͷϩʔϯ ঑ֶۚ

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w ࠴຿௒ա ͪͳΈʹ ࢿ࢈ΑΓෛ࠴͕େ͖͍ͱʜ आํ ିํ ࢿ࢈ ෛ࠴ ϚΠφεͷ७ࢿ࢈

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ଛӹܭࢉॻʢ1-ʣ w ͋Δظؒͷɺඅ༻ͱऩӹΛهࡌ͢Δࡒ຿ॾද w අ༻ऩӹ͕རӹʢϚΠφεͳΒଛࣦʣʹͳΔ

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ଛӹܭࢉॻʢ1-ʣ आํ ିํ අ༻ ऩӹ རӹ

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࢓෼͚ͷجຊ w आํͱିํʹ͸ඞͣಉֹ͕͘͡Δ w ࢿ࢈ͷ૿Ճ͸आํʹɺݮগ͸ିํʹॻ͘ʢϚΠφε͸൓ରଆʣ w څྉΛݱۚͰ෷ͬͨ৔߹ w आํɿڅྉ ԁʗିํɿݱۚ ԁ w څྉ͸අ༻ˢ w ݱۚ͸ࢿ࢈ˣ ˞ࢿ࢈ͱඅ༻͕ಉ͡ଆʹ͋Δͷ͸࠷ॳ͸ҧ࿨ײ͕͋Δ͕ɺยํͷݮগ͕ଞํͷ૿ՃʹͳΔͷͰཧղͰ͖Δ आํ ିํ ࢿ࢈ ෛ࠴ ७ࢿ࢈ आํ ିํ අ༻ ऩӹ རӹ

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ιϑτ΢ΣΞ։ൃͰͷ ౤ࢿ͸ͲͷΑ͏ʹଊ͑ΒΕΔ͔

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։ൃͱ͍͏౤ࢿ w ػೳͷ։ൃ͸ɺʮ։ൃඅͱҾ͖׵͑ʹ͓ۚΛੜΉػೳΛ࡞Δʯͱ͍͏౤ࢿͱ ଊ͑Δ͜ͱ͕Ͱ͖Δ w ։ൃඅΛ෷͏ͷ͸ࢿ࢈ͷݮগ w ػೳ͕Ͱ͖Δͷ͸ࢿ࢈ͷ૿Ճ w आํɿιϑτ΢ΣΞ ԁʗିํɿݱۚ ԁ

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ٕज़తෛ࠴ΛआΓΔͱ͍͏͜ͱ w ࡶʹ୯७Խ͢Δͱɺຊདྷສԁ͔͔Δ։ൃΛ౰ॳ͸ສԁͰࡁ·ͤͯɺ ສԁ෼͸ޙͰ΍Δͱ͍͏Α͏ʹ͢Δͱɺສԁ෼ͷෛ࠴ΛआΓΔ͜ͱ ʹͳΔ w आํɿιϑτ΢ΣΞ ԁʗିํɿݱۚ ԁ ିํɿٕज़తෛ࠴ ԁ ʢ͜Ε͸ΞφϩδʔͰɺ࣮ࡍͷ#4ʹٕज़తෛ࠴͸ೖΒͳ͍ɻ࣮ࡍʹ͸ିํ΋आ ํ΋ສԁͰ࢓෼͚Δʣ

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ٕज़తෛ࠴ΛआΓΔͱ͍͏͜ͱ w ͦͷػೳ͕͏·͍͔ͣ͘ػೳ࡟আͱͳͬͨ৔߹͸ɺྫ͑͹ఫୀίετສԁΛ ෷ͬͯສԁͷෛ࠴Λ౿Έ౗ͤΔʢ౰ॳ౤ࢿͷສԁͱ߹Θͤͯສԁ ͰࡁΈɺμϝʔδ͕গͳ͍ʣ w ͦͷػೳ͕͏·͍ͬͨ͘ΒɺͦΕʹΑΔऩӹΛ࢖ͬͯɺສԁ෼ͷෛ࠴Λฦͤ ΔɻʢརࢠΛ෷͍ͳ͕Βฦ͢ͷͰɺ૯ֹͷඅ༻͸ສԁΑΓߴ͍ʣ w आํɿٕज़తෛ࠴ ԁʗିํɿݱۚ ԁ आํɿࢧ෷རଉ ԁʗିํɿݱۚ ԁ w ͜͏͢Δ͜ͱͰɺϦεΫΛ཈͑ͯϓϩμΫτ։ൃ͕Մೳ

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ྫʣ৽نಋೖͷͨΊʹΧελϚΠζΛೖΕͨ৔߹ w ʮ͜ͷػೳΛ࡞ͬͯ͘ΕͨΒɺઈରʹಋೖ͠·͢ʯͱݴΘΕͨ w ࣾͰ͔͠࢖ΘΕͳ͍͔΋͠Εͳ͍ػೳΛϑϧεϖοΫͰ࡞Δͷ͸େม w ͱΓ͋͑ͣಋೖ͢ΔͱઌʹṶ͔ΔͷͰɺṶ͔͓ͬͨۚΛ࢖ͬͯฦࡁ w ඪ४ػೳʹ͢ΔʢଞͷձࣾͰ΋࢖͑ΔΑ͏ʹ༻్Λ޿͛Δʣ w ϦϑΝΫλϦϯάʹΑͬͯϋʔυίʔσΟϯάΛফ͢

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ٕज़తෛ࠴ͷʮརࢠʯ

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ٕज़తෛ࠴ͷʮརࢠʯ w ݩຊ͸ɺอཹʹͨ͠෦෼ͷ։ൃ΍ຊདྷ͢΂͖ϦϑΝΫλϦϯάΛ࣮ࡍʹ͢Δ ৔߹ͷίετ w རࢠ͸ɺΧχϯΨϜͷ͍͏Α͏ʹʮ։ൃ͕஗͘ͳΔఔ౓ʯ w ສԁͷෛ࠴ͷͨΊʹɺຖ೥ສԁ෷͍ͬͯͨΒ΍ͬͯΒΕͳ͍ w ͦ͏͍͏΋ͷ͸ɺͬ͞͞ͱฦ͢ͱ͍͏൑அʹͳΔ

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ٕज़తෛ࠴ͷʮརࢠʯ w རࢠ཰͸ɺ։ൃن໛ͷ֦େʹΑͬͯ૿͑Δ w ಉ͡ສԁ෼ͷෛ࠴Ͱ΋ɺͦ͜Λ౿Ή։ൃऀ΍։ൃػձ͕૿͑Δͱ೥ؒʹ ͦΕʹΑͬͯى͖Δଛࣦ͸૿͍͑ͯ͘ w ਓͰ։ൃ͢ΔΑΓਓͰ։ൃ͢Δํ͕ɺഒෛ࠴Λ౿Έ΍͍͢ w རࢠ཰͕ഒʹͳΔ

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ٕज़తෛ࠴ͷʮརࢠʯ w ҰํͰɺ୭΋৮Βͳ͍ػೳ͸ෛ࠴ʹͳΒͳ͍͜ͱ΋͋Δ w ։ൃͷअຐʹͳΒͣɺվमͷඞཁ΋ͳ͘ɺՁ஋ΛੜΈग़͠ଓ͚͍ͯΔͳΒͦͬ ͱ͓ͯ͘͠ͷ͕ྑ͍ʢ$*͸ճ͓ͯ͘͠ʣ w ͱ͸͍͑ɺόʔδϣϯΞοϓͷ࣌ͳͲ͸ίʔυϕʔεશମʹӨڹ͕͋ΔͷͰɺ ෆཁίʔυ͸ੵۃతʹফ͢΂͖

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ٕज़తෛ࠴ͱͲ͏޲͖߹͏͔

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ٕज़తෛ࠴ͷ໽հ͞ w #4ʹ৐Βͳ͍ w ໌֬ͳֹۚ΍རࢠͳͲͷ৚͕݅Θ͔Βͳ͍ʢٕज़తෛ࠴ʹआ༻ॻ͸ͳ͍ʣ w ৚͕݅Θ͔͍ͬͯΕ͹ɺฦ͢ॱ൪ΛܾΊ΍͍͢ w ஌Βͳ͍͏ͪʹआΓ͍ͯΔ͜ͱ͕͋Δ w ෛ࠴ͷ্ʹɺػೳ͕ੵΈॏͳΔͱฦ͠ʹ͘͘ͳΔʢݩຊ΋૿͑Δʂʁʣ

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ٕज़తෛ࠴ͱͲ͏޲͖߹͏͔ w ظݶʹ௥ΘΕͯ໧ͬͯआΓ͟ΔΛಘͳ͍ঢ়ଶʹ௥͍ࠐ·ΕΔͷ͸ආ͚Δ w εςʔΫϗϧμʔ͔Β͢Δͱ։ൃ͕஗͘ͳΔཧ༝͕Θ͔Βͳ͍ w ٕज़తෛ࠴Λ؅ཧ͢Δͷ΋ઐ໳ՈͨΔΤϯδχΞͷ࢓ࣄ w ݟӫΛுΒͣɺແཧͷͳ͍ݟੵ΋ΓΛ͢Δ w ͦΕͰ΋ɺεςʔΫϗϧμʔ͕ೲظΛٸ͙͜ͱΛཁٻ͢ΔͳΒɺσϝϦοτ΋ ఻͑ͯ߹ҙ্ͨ͠ͰआΓΔ

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ٕज़తෛ࠴ͱͲ͏޲͖߹͏͔ w ௕ظతʹ࢖͏ͱΘ͔͍ͬͯΔͳΒૣΊʹฦ͢ w ͦͷ੡඼΍ػೳ͕Ṷ͔ͬͨλΠϛϯάͰਓΛޏͬͯฦࡁ͢Δ w ์ஔ͢ΔͱɺੵΈ্͕Δ͜ͱʹΑΔݩຊͷ๲ΕͰट͕ճΒͳ͘ͳΔ

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·ͱΊ

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·ͱΊ w ٕज़తෛ࠴ΛआΓΔ͜ͱͰɺॳظ։ൃͷඅ༻Λ཈͑Δ͜ͱ͕Ͱ͖Δ w ٕज़తෛ࠴ͷརࢠ͸ɺ։ൃن໛͕૿͑Δ͜ͱͰ૿͑Δ w Ṷ͔ͬͨΒૣ͍ஈ֊Ͱٕज़తෛ࠴Λฦͦ͏ w ٕज़తෛ࠴Λ؅ཧ͢Δ͜ͱ΋ΤϯδχΞͷ࢓ࣄ w ٕज़తෛ࠴ΛआΓΔͱ͖͸ɺεςʔΫϗϧμʔͱ߹ҙͯ͠आΓΑ͏

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