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DECLARE @NENGETSU int
SET @NENGETSU = 201404
DECLARE @dt1 datetime, @dt2 datetime

SET @dt1 = CONVERT(datetime, LEFT(@NENGETSU,4) + '-' + SUBSTRING(CONVERT(varchar,@NENGETSU),5,2) + '-01')
SET @dt2 = DATEADD(m,1,@dt1)

--CONVERT(int, LEFT(@NENGETSU,4) + SUBSTRING(CONVERT(varchar,@NENGETSU),5,2) + '01')