{"id":14026,"date":"2015-02-06T09:00:05","date_gmt":"2015-02-06T00:00:05","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14026"},"modified":"2026-04-22T15:34:56","modified_gmt":"2026-04-22T06:34:56","slug":"corporate-tax-taxable","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14026\/","title":{"rendered":"\u6642\u4fa1\u4f1a\u8a08\u306e\u610f\u5473\u3068\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u8fd1\u5e74\u3001\u4f01\u696d\u306e\u91d1\u878d\u6295\u8cc7\u304c\u5897\u52a0\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u6295\u8cc7\u306e\u5b9f\u4f53\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u8272\u6fc3\u304f\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u91d1\u878d\u5546\u54c1\u3092\u6642\u4fa1\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3068\u3044\u3046\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/322\/\" data-internallinksmanager029f6b8e52c=\"382\" title=\"\u6642\u4fa1\u4f1a\u8a08\">\u6642\u4fa1\u4f1a\u8a08<\/a>\u300d\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u304c\u5c0e\u5165\u3055\u308c\u305f\u7d4c\u7def\u3084\u5f93\u6765\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u4f1a\u8a08\u300d\u3068\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306e\u9055\u3044\u3001\u4f1a\u8a08\u6307\u91dd\u3067\u3042\u308b\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306e\u5c0e\u5165\u6642\u671f\u306a\u3069\u3001\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u3068\u306f\u4f55\u304b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u3068\u306f\uff1f<\/h2>\n<p>\u6642\u4fa1\u4f1a\u8a08\uff08\u82f1\u8a9e\u8868\u8a18\uff1aCurrent value accounting\uff09\u3068\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\uff08\u82f1\u8a9e\u8868\u8a18\uff1aacquisition cost basis\uff09\u3067\u8a08\u4e0a\u3057\u305f\u8cc7\u7523\u306e\u3046\u3061\u3001\u4e00\u90e8\u306e\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u300c\u6642\u4fa1\u300d\u306b\u3088\u308a\u518d\u8a55\u4fa1\u3059\u308b\u4f1a\u8a08\u624b\u6cd5\u306e\u3053\u3068<\/b><\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3>\u91d1\u878d\u5546\u54c1\u3068\u306f<\/h3>\n<p>\u91d1\u878d\u5546\u54c1\u3068\u306f\u6b21\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5546\u54c1\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5e02\u5834\u3067\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3067\u3042\u308b\u300c\u6642\u4fa1\u300d\u307e\u305f\u306f\u5408\u7406\u7684\u306a\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u305f\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u300d\u3092\u6301\u3064\u5546\u54c1\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u300c\u6642\u4fa1\u300d\u53c8\u306f\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u300d\u304c\u5909\u52d5\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u300c\u6642\u4fa1\u300d\u53c8\u306f\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u300d\u306b\u3088\u308a\u58f2\u5374\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n<h3>\u91d1\u878d\u5546\u54c1\u304c\u3082\u3064\u300c\u542b\u307f\u640d\u76ca\u300d<\/h3>\n<p>\u6642\u4fa1\u304c\u7d76\u3048\u305a\u5909\u52d5\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u8a55\u4fa1\u984d\u3082\u5e38\u306b\u5909\u52d5\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u53d6\u5f97\u4fa1\u984d\u3068\u6642\u4fa1\u8a55\u4fa1\u984d\u3068\u306e\u9593\u306b\u5fc5\u305a\u5dee\u984d\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/words\/1058\/\" data-internallinksmanager029f6b8e52c=\"332\" title=\"\u91d1\u878d\u8cc7\u7523\">\u91d1\u878d\u8cc7\u7523<\/a>\u3067\u3042\u308b\u300c\u4e0a\u5834\u682a\u5f0f\u300d\u3092\u4f8b\u306b\u6319\u3052\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u682a\u5f0f\u5e02\u5834\u3067\u306f\u682a\u4fa1\u304c\u65e5\u3005\u5909\u5316\u3057\u3066\u304a\u308a\u3001\u8cfc\u5165\u4fa1\u984d\u3088\u308a\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u3053\u3068\u3082\u3042\u308c\u3070\u4e0b\u843d\u3059\u308b<br \/>\n\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u5f8c\u3001\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-49923\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image1.jpg\" alt=\"\u91d1\u878d\u5546\u54c1\u304c\u3082\u3064\u300c\u542b\u307f\u640d\u76ca\u300d\" width=\"631\" height=\"418\" style=\"display:block; margin: 0 auto;\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image1.jpg 631w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image1-300x199.jpg 300w\" sizes=\"auto, (max-width: 631px) 100vw, 631px\" \/><\/p>\n<p>\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308c\u3070\u3001\u4e0a\u5834\u682a\u5f0f\u304c\u6301\u3064\u8cc7\u7523\u4fa1\u5024\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u300c\u5132\u304b\u3063\u3066\u3044\u308b\u300d\u72b6\u614b\u3067\u3059\u3002<strong>\u3053\u306e\u300c\u5132\u3051\u300d\u306e\u90e8\u5206\u306e\u3053\u3068\u3092\u300c\u542b\u307f\u76ca\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9006\u306b\u3001\u682a\u4fa1\u304c\u4e0b\u843d\u3059\u308c\u3070\u3001\u91d1\u878d\u5546\u54c1\u304c\u6301\u3064\u8cc7\u7523\u4fa1\u5024\u306f\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u300c\u640d\u3092\u3057\u3066\u3044\u308b\u300d\u72b6\u614b\u3068\u306a\u308a\u3001\u300c\u542b\u307f\u640d\u300d\u3092\u62b1\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u542b\u307f\u640d\u76ca\u300d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u306e\u304c\u300c\u6642\u4fa1\u4f1a\u8a08\u300d<\/h3>\n<p>\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306f\u3001<strong>\u91d1\u878d\u5546\u54c1\u304c\u6301\u3064\u300c\u542b\u307f\u640d\u76ca\u300d\u3092\u6bce\u671f\u3054\u3068\u306b\u8a55\u4fa1\u30fb\u691c\u8a0e\u3057\u3001\u8a55\u4fa1\u640d\u76ca\u3068\u3044\u3046\u5f62\u3067<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306a\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u300c\u542b\u307f\u640d\u76ca\u300d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u6295\u8cc7\u5bb6\u304c\u65e9\u3044\u6bb5\u968e\u3067\u4f01\u696d\u306e\u640d\u76ca\u4e88\u60f3\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6295\u8cc7\u3092\u884c\u3044\u3084\u3059\u304f\u306a\u308b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u878d\u5546\u54c1\u306f\u3001\u5e02\u5834\u4fa1\u5024\u304c\u3042\u308a\u3001\u304b\u3064\u77ed\u671f\u9593\u306b\u53d6\u5f15\u3055\u308c\u308b\u3053\u3068\u304c\u78ba\u5b9f\u306a\u8cc7\u7523\uff08\u58f2\u8cb7\u76ee\u7684\u8cc7\u7523\uff09\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u8fd1\u3044\u5c06\u6765\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u306a\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<h2>\u300c\u7c3f\u4fa1\u4f1a\u8a08\u300d\u3068\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306e\u9055\u3044<\/h2>\n<p>\u3067\u306f\u3001\u300c\u7c3f\u4fa1\u4f1a\u8a08\u300d\u3068\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u304c\u5c0e\u5165\u3055\u308c\u308b\u4ee5\u524d\u306f\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u306e\u8003\u3048\u65b9\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f97\u6642\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3067\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u6c7a\u7b97\u671f\u306b\u304a\u3044\u3066\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\uff62\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\uff63\u3092\u57fa\u790e\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\uff1c\u4f8b\u793a\uff1a<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u3000100,000\u5186\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff1e<\/p>\n<p><strong>1. \u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u51e6\u7406<\/strong><br \/>\n\n<table id=\"tablepress-1158\" class=\"tablepress tablepress-id-1158\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th class=\"column-2\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u3000100,000\u5186<\/center><\/td><td class=\"column-2\"><center>\u73fe\u91d1\u3000\u3000\u3000100,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1158 from cache --><\/p>\n<p><strong>2. \u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u51e6\u7406<\/strong><\/p>\n<p>\u4ed5\u8a33\u51e6\u7406\u306a\u3057\uff08\u6642\u4fa1\u8a55\u4fa1\u305b\u305a\uff09<\/p>\n<p style=\"text-align: center;\">\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\uff0fS\uff09<\/p>\n\n<table id=\"tablepress-1159\" class=\"tablepress tablepress-id-1159\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u8cc7\u7523\u306e\u90e8<\/center><\/th><th class=\"column-2\"><center>\u8ca0\u50b5\u30fb\u8cc7\u672c\u306e\u90e8<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u3000100,000\u5186<\/center><\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1159 from cache -->\n<p>\u300c\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u300d\u3092\u63a1\u7528\u3059\u308b\u7406\u7531\u306f\u3001\u672a\u5b9f\u73fe\u306e\u5229\u76ca\u307e\u3067\u8a55\u4fa1\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u53ef\u51e6\u5206\u5229\u76ca\u3068\u3057\u3066\u682a\u4e3b\u914d\u5f53\u3067\u8cc7\u91d1\u304c\u793e\u5916\u6d41\u51fa\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u4ee5\u4e0a\u306b\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u3092\u5727\u8feb\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u76ee\u7684\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u304c\u63a1\u7528\u3059\u308b<span style=\"background-color: #ffff99;\"><b>\uff62\u6642\u4fa1\u8a55\u4fa1\u4e3b\u7fa9\uff63\u306f\u3001\u91d1\u878d\u5546\u54c1\u304c\u6301\u3064\u6c7a\u7b97\u6642\u70b9\u306b\u304a\u3051\u308b\uff62\u542b\u307f\u640d\u76ca\uff63\u307e\u3067\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u91d1\u878d\u5546\u54c1\u306e\u53d6\u5f97\u6642\u306f\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u3068\u540c\u69d8\u3001\u652f\u51fa\u3057\u305f\u91d1\u984d\u3067\u8cc7\u7523\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u6c7a\u7b97\u6642\u70b9\u3067\u5e33\u7c3f\u4fa1\u984d\u306e\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u3044\u3001\u53d6\u5f97\u6642\u306e\u7c3f\u4fa1\u3068\u6c7a\u7b97\u6642\u70b9\u3067\u306e\u6642\u4fa1\u306e\u5dee\u984d\u3092\u300c\u8a55\u4fa1\u640d\u76ca\u300d\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff1c\u4f8b\u793a\uff1a\u6709\u4fa1\u8a3c\u5238\u3000100,000\u5186\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff1e<\/p>\n<p><strong>1. \u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u51e6\u7406<\/strong><br \/>\n\n<table id=\"tablepress-1158-no-2\" class=\"tablepress tablepress-id-1158\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th class=\"column-2\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u3000100,000\u5186<\/center><\/td><td class=\"column-2\"><center>\u73fe\u91d1\u3000\u3000\u3000100,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1158-no-2 from cache --><\/p>\n<p><strong>2. \u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u51e6\u7406\uff08\u6642\u4fa1\u8a55\u4fa1\u304c150,000\u5186\u306b\u306a\u3063\u305f\u5834\u5408\uff09<\/strong><br \/>\n\n<table id=\"tablepress-1160\" class=\"tablepress tablepress-id-1160\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th class=\"column-2\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u300050,000\u5186<\/center><\/td><td class=\"column-2\"><center>\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u76ca\u3000\u3000\u300050,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1160 from cache --><\/p>\n<p style=\"text-align: center;\">\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\uff0fS\uff09<\/p>\n\n<table id=\"tablepress-1161\" class=\"tablepress tablepress-id-1161\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u8cc7\u7523\u306e\u90e8<\/center><\/th><th class=\"column-2\"><center>\u8ca0\u50b5\u30fb\u8cc7\u672c\u306e\u90e8<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u3000150,000\u5186<\/center><\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1161 from cache -->\n<p style=\"text-align: center;\">\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\uff0fL\uff09<\/p>\n\n<table id=\"tablepress-1162\" class=\"tablepress tablepress-id-1162\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u79d1\u76ee<\/center><\/th><th class=\"column-2\"><center>\u91d1\u984d<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u58f2\u4e0a\u9ad8<br \/>\n\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u76ca<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a><br \/>\n<center><\/td><td class=\"column-2\"><center>\u00d7\u00d7\u00d7\u00d7\u5186<br \/>\n50,000\u5186<br \/>\n\u00d7\u00d7\u00d7\u00d7\u5186<center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1162 from cache -->\n<p>\u5b9f\u969b\u306b\u91d1\u878d\u5546\u54c1\u3092\u58f2\u5374\u3057\u3001\u640d\u76ca\u304c\u78ba\u5b9a\u3057\u305f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\uff62\u58f2\u3063\u305f\u3089\uff63\uff62\u58f2\u308c\u308c\u3070\uff63\u3068\u3044\u3063\u305f\u672a\u78ba\u5b9a\u306e\u640d\u76ca\u3092\u898b\u8d8a\u3057\u8a08\u4e0a\u3059\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<h3>\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u3068\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306e\u9055\u3044\u3068\u306f<\/h3>\n<p>\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u3068\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u306e<span style=\"background-color: #ffff99;\"><b>\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u306f\u300c100\uff05\u78ba\u5b9f\u3067\u306f\u306a\u3044\u640d\u76ca\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u70b9<\/b><\/span>\u3067\u3059\u3002<\/p>\n<p>\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u3067\u3042\u308c\u3070\u524d\u8ff0\u306e\u4f8b\u793a\u306e\u3088\u3046\u306b\u300c\u6642\u4fa1\u8a55\u4fa1\u304c150,000\u5186\u306b\u306a\u3063\u305f\u6709\u4fa1\u8a3c\u5238\u300d\u306e\u300c\u542b\u307f\u76ca\u300d\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u5374\u6642\u300d\u3067\u3059\u3002\u5b9f\u73fe\u3057\u305f\u6642\u306b\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u306e\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\n<table id=\"tablepress-1163\" class=\"tablepress tablepress-id-1163\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th class=\"column-2\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u73fe\u91d1\u3000\u3000\u3000150,000\u5186<\/center><\/td><td class=\"column-2\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u3000100,000\u5186<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46211\/\" data-internallinksmanager029f6b8e52c=\"66\" title=\"\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\">\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca<\/a>\u3000\u3000\u300050,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1163 from cache --><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u300c\u6642\u4fa1\u4f1a\u8a08\u300d\u3067\u306f\u3053\u306e\u300c\u542b\u307f\u76ca\u300d\u3092\u58f2\u5374\u524d\u306e\u6c7a\u7b97\u6642\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n\n<table id=\"tablepress-1160-no-2\" class=\"tablepress tablepress-id-1160\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th class=\"column-2\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6709\u4fa1\u8a3c\u5238\u3000\u3000\u300050,000\u5186<\/center><\/td><td class=\"column-2\"><center>\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u76ca\u3000\u3000\u300050,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1160-no-2 from cache --><\/p>\n<p>\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u306b\u304a\u3051\u308b\u300c\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u300d\u3092\u30d9\u30fc\u30b9\u306b\u3001\u305d\u3053\u304b\u3089\u4e00\u6b69\u9032\u3081\u3066\u4e0d\u78ba\u5b9f\u306a\u300c\u8a55\u4fa1\u640d\u76ca\u300d\u307e\u3067\u3082\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u70b9\u304c\u300c\u7c3f\u8a18\u4f1a\u8a08\u300d\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f<\/h2>\n<h3>\u6642\u4fa1\u4f1a\u8a08\u304c\u63a1\u7528\u3055\u308c\u305f\u80cc\u666f<\/h3>\n<p>\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u7c3f\u8a18\u4f1a\u8a08\u306e\uff62\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\uff63\u304c\u4e3b\u6d41\u3067\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u767a\u5c55\u7b49\u306b\u3088\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u3088\u3046\u306a\u8cc7\u7523\u4fa1\u5024\u304c\u56fa\u5b9a\u3067\u306f\u306a\u3044\u91d1\u878d\u5546\u54c1\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001<strong>\u91d1\u878d\u5546\u54c1\u304c\u6301\u3064\u300c\u542b\u307f\u640d\u76ca\u300d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3057\u306a\u3044\u3068\u3001\u6b63\u78ba\u306a\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u306e\u58f0\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u3053\u3067\u6d77\u5916\u3067\u306f\u65e2\u306b\u4e3b\u6d41\u3068\u306a\u308a\u3064\u3064\u3042\u3063\u305f\u3001\u6642\u4fa1\u4f1a\u8a08\u9069\u7528\u306e\u5fc5\u8981\u6027\u304c\u56fd\u5185\u3067\u3082\u63d0\u5531\u3055\u308c\u59cb\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3084\u7c73\u56fd<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"341\" title=\"\u8ca1\u52d9\u4f1a\u8a08\">\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306a\u3069\u3001\u6d77\u5916\u3067\u306f\u65e9\u3044\u6bb5\u968e\u304b\u3089\u6642\u4fa1\u8a55\u4fa1\u4f1a\u8a08\u3068\u305d\u308c\u306b\u4f34\u3046\u4f1a\u8a08\u6307\u91dd\u306e\u5c0e\u5165\u304c\u9032\u3093\u3067\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u30012019\u5e747\u67084\u65e5\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/1158\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff08ASBJ\uff09\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u7b49\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f01\u696d\u304c\u3001\u6642\u4fa1\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u6307\u91dd\u3068\u306a\u308b\u300c\u6642\u4fa1\u300d\u306e\u5b9a\u7fa9\u3084\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u878d\u5546\u54c1\u3001\u8a55\u4fa1\u5358\u4f4d\u3001\u6642\u4fa1\u306e\u53d6\u308a\u65b9\u306a\u3069\u304c\u8a73\u7d30\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61<\/h3>\n<p>\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47342\/\" data-internallinksmanager029f6b8e52c=\"84\" title=\"\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\">\u91d1\u878d\u5546\u54c1\u4f1a\u8a08<\/a>\u57fa\u6e96\u306b\u304a\u3051\u308b\u91d1\u878d\u5546\u54c1<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523<\/li>\n<\/ol>\n<p>\u58f2\u8cb7\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u6709\u3057\u3001\u304b\u3064\u682a\u4fa1\u3084\u5e02\u5834\u4fa1\u683c\u306a\u3069\u3001\u5ba2\u89b3\u7684\u306a\u8a55\u4fa1\u984d\u304c\u5b58\u5728\u3059\u308b\u8cc7\u7523\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u6b21\u306b\u6319\u3052\u308b\u3088\u3046\u306a\u91d1\u878d\u5546\u54c1\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u682a\u5f0f\u3084\u51fa\u8cc7\u8a3c\u5238\u3001\u516c\u793e\u50b5\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238<\/li>\n<li>\u91d1\u878d\u6d3e\u751f\u5546\u54c1\uff08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u5546\u54c1\uff09\u306e\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u50b5\u6a29\u7b49<\/li>\n<li>\u5e02\u5834\u4fa1\u683c\u306e\u5909\u52d5\u306b\u3088\u308b\u5dee\u76ca\u3067\u5132\u3051\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523<\/li>\n<\/ul>\n<h3>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u6642\u671f<\/h3>\n<p>\u6642\u4fa1\u4f1a\u8a08\u306e\u5c0e\u5165\u6642\u671f\u306f\u539f\u5247\u3068\u3057\u3066\u3001<strong>\u300c2020\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u300d<\/strong>\u304b\u3089\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u5e74\u5ea6\u3067\u3044\u3048\u3070\u300c2021\u5e743\u670831\u65e5\u6c7a\u7b97\u671f\u300d\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u300c2020\u5e743\u670831\u65e5\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u300d\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u554f\u984c\u70b9<\/h3>\n<p>\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308a\u300c\u542b\u307f\u76ca\u300d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u3001\u5b9f\u614b\u306b\u5373\u3057\u305f\u4f01\u696d\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u304c\u6642\u4fa1\u4f1a\u8a08\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u540c\u6642\u306b\u6642\u4fa1\u4f1a\u8a08\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3082\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3046\u306e\u306f\u300c\u542b\u307f\u76ca\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u300c\u542b\u307f\u640d\u300d\u3082\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u7c3f\u8a18\u4f1a\u8a08\u306e\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u3067\u3042\u308c\u3070\u3001\u8a55\u4fa1\u640d\u304c\u51fa\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u306f\u3001\u51e6\u5206\u3057\u306a\u3044\u9650\u308a\u8a55\u4fa1\u640d\u3092\u308f\u3056\u308f\u3056\u8ca1\u52d9\u8af8\u8868\u306b\u8868\u8a18\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6642\u4fa1\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u300c\u542b\u307f\u640d\u300d\u3082\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<strong>\u5b9f\u73fe\u3057\u3066\u3044\u306a\u3044\u640d\u5931\u3082\u8868\u8a18\u3059\u308b\u3053\u3068\u3067\u3001\u5fc5\u8981\u4ee5\u4e0a\u306b\u8ca1\u52d9\u5185\u5bb9\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h2>\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u640d\u76ca\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h2>\n<h3>\u4f1a\u8a08\u4e0a\u306e\u8a55\u4fa1\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1\u306e\u9055\u3044\u306f\u306a\u305c\u751f\u3058\u308b\u306e\u304b?<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306f\u300c\u9069\u6b63\u306a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306e\u8a08\u7b97\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3066\u4f01\u696d\u4f1a\u8a08\u306f\u300c\u6295\u8cc7\u5bb6\u30fb\u50b5\u6a29\u8005\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3078\u306e\u9069\u6b63\u306a\u8ca1\u653f\u72b6\u614b\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/words\/1296\/\" data-internallinksmanager029f6b8e52c=\"305\" title=\"\u7d4c\u55b6\u6210\u7e3e\">\u7d4c\u55b6\u6210\u7e3e<\/a>\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u300d\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u76ee\u7684\u306e\u9055\u3044\u306b\u3088\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u4e0a\u306e\u300c\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u300d\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u76ca\u91d1\u304a\u3088\u3073\u640d\u91d1\u300d\u306b\u5dee\u7570\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span><br \/>\n\u5b9f\u52d9\u3067\u306f\u4f1a\u8a08\u3068\u6cd5\u4eba\u7a0e\u306e\u9593\u306b\u751f\u3058\u305f\u5dee\u7570\u3092\u6c7a\u7b97\u6642\u306b\u8abf\u6574\u3057\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u8abf\u6574\u3092\u300c<strong>\u6c7a\u7b97\u7533\u544a\u8abf\u6574<\/strong>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f1a\u8a08\u4e0a\u306f\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u6cd5\u4eba\u7a0e\u6cd5\u3067\u53ce\u76ca\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u9006\u306b\u4f1a\u8a08\u4e0a\u306f\u53ce\u76ca\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u304b\u3089\u898b\u305f\u5834\u5408\u3001\u53ce\u76ca\u3068\u3057\u306a\u304f\u3066\u3088\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u4f1a\u8a08\u3067\u8a08\u4e0a\u3057\u305f\u300c\u8a55\u4fa1\u76ca\u300d\u3092\u53ce\u76ca\u3068\u3057\u306a\u304f\u3066\u3088\u3044\u30b1\u30fc\u30b9\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image3.png\" alt=\"\u300c\u8a55\u4fa1\u76ca\u300d\u3092\u53ce\u76ca\u3068\u3057\u306a\u304f\u3066\u3088\u3044\u30b1\u30fc\u30b9\" width=\"819\" height=\"460\" class=\"aligncenter size-full wp-image-49925\" style=\"display:block; margin: 0 auto;\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image3.png 819w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image3-300x168.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/02\/image3-768x431.png 768w\" sizes=\"auto, (max-width: 819px) 100vw, 819px\" \/><\/p>\n<p>\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u3001\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u8cbb\u7528\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u9006\u306b\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u304b\u3089\u898b\u305f\u5834\u5408\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br 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