デジタルトランスフォーメーション（DX）

Do not start by recreating every existing sheet in an app. Map the workflow. Identify users and permissions. Define source data. Remove duplicate steps. Decide which exceptions matter. Define management reporting. Then determine what belongs in the system.

IPA’s guidance on digital transformation and software modernization emphasizes competitiveness, legacy complexity and the challenge of converting digital investment into real business change.