{"id":181,"date":"2019-10-17T11:27:24","date_gmt":"2019-10-17T02:27:24","guid":{"rendered":"http:\/\/acbasic.kinsta.cloud\/?p=181"},"modified":"2026-03-19T16:27:53","modified_gmt":"2026-03-19T07:27:53","slug":"%e8%b2%a1%e5%8b%99%e5%88%86%e6%9e%90%e3%81%ab%e5%bf%85%e8%a6%81%e3%81%aa3%e3%81%a4%e3%81%ae%e6%8c%87%e6%a8%99%e3%81%a8%e3%81%9d%e3%82%8c%e3%81%9e%e3%82%8c%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/181\/","title":{"rendered":"\u8ca1\u52d9\u5206\u6790\u306e\u3084\u308a\u65b9\u3068\u306f\uff1f5\u3064\u306e\u6307\u6a19\u3068\u8a08\u7b97\u65b9\u6cd5"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8ca1\u52d9\u5206\u6790\u3068\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u6570\u5024\u304b\u3089\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u591a\u89d2\u7684\u306b\u628a\u63e1\u3057\u3001\u6226\u7565\u7acb\u6848\u3084\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3066\u308b\u624b\u6cd5\u3067\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u53ce\u76ca\u6027\u30fb\u5b89\u5168\u6027\u306a\u3069\u306e\u8996\u70b9\u3067\u8a55\u4fa1\u3059\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u30c7\u30fc\u30bf\u3092\u7528\u3044\u308b<\/li>\n<li>\u904e\u53bb\u3084\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3067\u7d4c\u55b6\u8ab2\u984c\u3092\u7279\u5b9a<\/li>\n<\/ul>\n<p>\u5206\u6790\u3092\u884c\u3046\u969b\u306e\u6ce8\u610f\u70b9\u306f\u3001\u8ca1\u52d9\u6570\u5024\u306f\u3042\u304f\u307e\u3067\u904e\u53bb\u306e\u7d50\u679c\u3067\u3059\u306e\u3067\u3001\u6570\u5024\u5316\u3067\u304d\u306a\u3044\u8981\u7d20\u3084\u5c06\u6765\u4e88\u6e2c\u3001\u4f1a\u8a08\u4ee5\u5916\u306e\u30c7\u30fc\u30bf\u3082\u52a0\u5473\u3057\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u8ca1\u52d9\u5206\u6790\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306a\u3069\u3092\u898b\u306a\u304c\u3089\u3001\u4f01\u696d\u306e\u73fe\u72b6\u3084\u554f\u984c\u70b9\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u8ca1\u52d9\u5206\u6790\u306b\u3088\u308a\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u6539\u5584\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u628a\u63e1\u3067\u304d\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u6226\u7565\u3092\u7acb\u3066\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4f01\u696d\u306e\u6226\u7565\u3092\u7acb\u3066\u308b\u4e0a\u3067\u8ca1\u52d9\u5206\u6790\u306f\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308b\u305f\u3081\u3001\u7d4c\u55b6\u8005\u306f\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u8ca1\u52d9\u5206\u6790\u306e\u6982\u8981\u304b\u3089\u305d\u306e\u3084\u308a\u65b9\u307e\u3067\u3001\u8ca1\u52d9\u5206\u6790\u306e\u57fa\u672c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8ca1\u52d9\u5206\u6790\uff08\u8ca1\u52d9\u8af8\u8868\u5206\u6790\uff09\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ca1\u52d9\u5206\u6790\u3068\u306f\u3001\u7d4c\u55b6\u8005\u3084\u6295\u8cc7\u5bb6\u3001\u53d6\u5f15\u5148\u306a\u3069\u304c\u3001\u4f01\u696d\u306e\u73fe\u72b6\u3068\u554f\u984c\u70b9\u3092\u628a\u63e1\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u304d\u610f\u601d\u6c7a\u5b9a\u3092\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u5206\u6790\u3001\u6bd4\u8f03\u3001\u89e3\u91c8\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/b><\/span>\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u5206\u6790\u306f\u3001\u4e3b\u306b\u53ce\u76ca\u6027\u5206\u6790\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45474\/\" data-internallinksmanager029f6b8e52c=\"144\" title=\"\u5b89\u5168\u6027\u5206\u6790\">\u5b89\u5168\u6027\u5206\u6790<\/a>\u3001\u751f\u7523\u6027\u5206\u6790\u3001\u52b9\u7387\u6027\u5206\u6790\u3001\u6210\u9577\u6027\u5206\u6790\u306b\u3088\u3063\u3066\u5206\u985e\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u5206\u6790\u306e\u8996\u70b9<\/th>\n<th width=\"39%\">\u308f\u304b\u308b\u3053\u3068<\/th>\n<th width=\"36%\">\u4e3b\u306a\u6307\u6a19<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1. \u53ce\u76ca\u6027\u5206\u6790<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u3069\u308c\u304f\u3089\u3044\u7a3c\u3050\u529b\u304c\u3042\u308b\u304b<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/words\/2077\/\" data-internallinksmanager029f6b8e52c=\"197\" title=\"\u8cc7\u672c\u5229\u76ca\u7387\">\u8cc7\u672c\u5229\u76ca\u7387<\/a>\u3001\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2. \u5b89\u5168\u6027\u5206\u6790<\/td>\n<td style=\"text-align: left;\">\u5012\u7523\u306e\u30ea\u30b9\u30af\u306f\u306a\u3044\u304b(\u652f\u6255\u80fd\u529b\u304c\u5341\u5206\u306b\u3042\u308b\u304b)<\/td>\n<td style=\"text-align: left;\">\u6d41\u52d5\u6bd4\u7387\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44551\/\" data-internallinksmanager029f6b8e52c=\"98\" title=\"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3. \u751f\u7523\u6027\u5206\u6790<\/td>\n<td style=\"text-align: left;\">\u4eba\u3084\u8a2d\u5099\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u304b<\/td>\n<td style=\"text-align: left;\">\u52b4\u50cd\u5206\u914d\u7387\u3001\u52b4\u50cd\u751f\u7523\u6027<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">4. \u52b9\u7387\u6027\u5206\u6790<\/td>\n<td style=\"text-align: left;\">\u8cc7\u7523\u3092\u7121\u99c4\u306a\u304f\u56de\u8ee2\u3055\u305b\u3066\u3044\u308b\u304b<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45446\/\" data-internallinksmanager029f6b8e52c=\"103\" title=\"\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/224\/\" data-internallinksmanager029f6b8e52c=\"30\" title=\"\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387\">\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">5. \u6210\u9577\u6027\u5206\u6790<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u898f\u6a21\u304c\u62e1\u5927\u3057\u3066\u3044\u308b\u304b<\/td>\n<td style=\"text-align: left;\">\u58f2\u4e0a\u9ad8\u6210\u9577\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e\u3068\u306f\uff1f<\/h2>\n<p>\u8ca1\u52d9\u5206\u6790\u3067\u306f\u3001\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1296\/\" data-internallinksmanager029f6b8e52c=\"305\" title=\"\u7d4c\u55b6\u6210\u7e3e\">\u7d4c\u55b6\u6210\u7e3e<\/a>\u3092\u5206\u6790\u3057\u3001\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u306a\u3069\u3092\u884c\u3044\u307e\u3059\u3002\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6c7a\u7b97\u66f8\u3001\u3064\u307e\u308a\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u307e\u305a\u306f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u72b6\u614b\u3092\u8868\u3059\u66f8\u985e\u3067\u3001\u4f1a\u793e\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>3\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u30013\u670831\u65e5\u6642\u70b9\u306e\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u8868\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u8cc7\u7523<\/b>: \u73fe\u91d1\u3001\u9810\u91d1\u3001\u5efa\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523<\/li>\n<li><b>\u8ca0\u50b5<\/b>: <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44962\/\" data-internallinksmanager029f6b8e52c=\"458\" title=\"\u8cb7\u639b\u91d1\">\u8cb7\u639b\u91d1<\/a>\u306a\u3069<\/li>\n<li><b>\u7d14\u8cc7\u7523<\/b>: <a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u3001\u904e\u53bb\u306e\u5229\u76ca\u306e\u84c4\u7a4d\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u7684\u306a\u5b89\u5b9a\u6027\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4e00<a href=\"https:\/\/biz.moneyforward.com\/words\/2254\/\" data-internallinksmanager029f6b8e52c=\"275\" title=\"\u4f1a\u8a08\u671f\u9593\">\u4f1a\u8a08\u671f\u9593<\/a>\u306e\u6d3b\u52d5\u3067\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u51fa\u305f\u304b\uff08\u307e\u305f\u306f\u640d\u5931\u304c\u51fa\u305f\u304b\uff09\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u91d1\u984d\u3092\u8868\u3059\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>3\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u671f\u9996\u306e4\u6708\uff5e\u671f\u672b\u306e3\u6708\u307e\u3067\u306e12\u304b\u6708\u5206\u306e\u4f1a\u793e\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u53ce\u76ca<\/b>: \u58f2\u4e0a\u9ad8\u306a\u3069<\/li>\n<li><b>\u8cbb\u7528<\/b>: \u4ed5\u5165\u3001\u7d66\u6599\u3001\u5bb6\u8cc3\u306a\u3069<\/li>\n<li><b>\u5229\u76ca<\/b>: \u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5f15\u3044\u305f\u6b8b\u308a<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3068\u306e\u5dee\u984d\u304c\u3001\u5229\u76ca\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/249\/\" data-internallinksmanager029f6b8e52c=\"4\" title=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/a>\u306f\u3001\u4e00\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u73fe\u91d1\u306e\u51fa\u5165\u308a\u3092\u8868\u3059\u66f8\u985e\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u7a3c\u3050\u529b\u304c\u3042\u308b\u306e\u304b\u3092\u793a\u3057\u3001\u5e33\u7c3f\u4e0a\u306f\u9ed2\u5b57\u3067\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u306a\u3044\u305f\u3081\u306b\u8d77\u3053\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/8050\/\" data-internallinksmanager029f6b8e52c=\"277\" title=\"\u9ed2\u5b57\u5012\u7523\">\u9ed2\u5b57\u5012\u7523<\/a>\u300d\u3092\u9632\u3050\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u58f2\u4e0a\u50b5\u6a29\u306e\u56de\u53ce\u72b6\u6cc1\u3084\u652f\u6255\u50b5\u52d9\u306e\u652f\u6255\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u3069\u308c\u3060\u3051\u306e\u904b\u8ee2\u8cc7\u91d1\u304c\u5fc5\u8981\u304b\u3092\u628a\u63e1\u3067\u304d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306e\u5bfe\u7b56\u3092\u6253\u3064\u3079\u304d\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u3001\u55b6\u696d\u3001\u6295\u8cc7\u3001\u8ca1\u52d9\u306e3\u3064\u306e\u533a\u5206\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u52d5\u304d\u3092\u8ffd\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u304a\u91d1\u306e\u52d5\u304d\u304c\u628a\u63e1\u3067\u304d\u307e\u3059\u30023\u3064\u306e\u533a\u5206\u306b\u308f\u3051\u3066\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u3069\u306e\u6d3b\u52d5\u306b\u3069\u308c\u3060\u3051\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u4f7f\u3063\u3066\u3044\u308b\u304b\u304c\u628a\u63e1\u3067\u304d\u3001\u7d4c\u55b6\u6539\u5584\u3092\u56f3\u308b\u305f\u3081\u306e\u6307\u6a19\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u30fb\u898b\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c7a\u7b97\u66f8\u3068\u306f\u6c7a\u7b97\u6642\u70b9\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u3084\u3001\u305d\u306e\u671f\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3059\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002<\/b><\/span>\u73fe\u91d1\u3084\u501f\u5165\u91d1\u306a\u3069\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u72b6\u6cc1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u306a\u3069\u306e\u53ce\u76ca\u3084\u8cbb\u7528\u306e\u72b6\u6cc1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u305d\u306e\u4ed6\u306b\u3082\u3001\u6c7a\u7b97\u66f8\u306b\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u300d\u306a\u3069\u306e\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u306f\u3001\u4e3b\u306b\u4f01\u696d\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u7a0e\u52d9\u7f72\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3068\u3057\u3066\u6c7a\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u6c7a\u7b97\u66f8\u3092\u898b\u3066\u3001\u7d0d\u7a0e\u306b\u304a\u304b\u3057\u3044\u3068\u3053\u308d\u304c\u306a\u3044\u304b\u306a\u3069\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u3082\u6c7a\u7b97\u66f8\u3092\u898b\u3066\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u4eca\u5f8c\u306e\u51fa\u8cc7\u306a\u3069\u306e\u53c2\u8003\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u878d\u8cc7\u3092\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3082\u3001\u6c7a\u7b97\u66f8\u3092\u898b\u3066\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u5224\u65ad\u3057\u3001\u4eca\u5f8c\u306e\u878d\u8cc7\u306a\u3069\u306e\u53c2\u8003\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u8cc7\u3084\u878d\u8cc7\u306f\u4f01\u696d\u306e\u6210\u9577\u306b\u306f\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u55b6\u8005\u306f\u5fc5\u305a\u6c7a\u7b97\u66f8\u306e\u6b63\u3057\u3044\u898b\u65b9\u3084\u8aad\u307f\u65b9\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8ca1\u52d9\u5206\u6790\u306e5\u3064\u306e\u624b\u6cd5\u3068\u8a08\u7b97\u5f0f<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f7f\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u306e\u304b\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u305f\u3081\u306e\u6307\u6a19\u3092\u8ca1\u52d9\u5206\u6790\u6307\u6a19\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u5206\u6790\u6307\u6a19\u306f\u3001\u8ca1\u52d9\u5206\u6790\u306b\u3088\u3063\u3066\u884c\u3046\u5206\u6790\u306e\u6027\u8cea\u3054\u3068\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u6027\u8cea\u3054\u3068\u306b\u3069\u306e\u3088\u3046\u306a\u5206\u6790\u3092\u884c\u3046\u304b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3>1.\u53ce\u76ca\u6027\u5206\u6790\uff1a\u7a3c\u3050\u529b\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u76ca\u6027\u5206\u6790\u3068\u306f\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u4f01\u696d\u306e\u7a3c\u3050\u529b\u304c\u3044\u304f\u3089\u304b\u3092\u793a\u3059\u6307\u6a19\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u53ce\u76ca\u5206\u6790\u306e\u4ee3\u8868\u7684\u306a\u6307\u6a19\u306b\u306f\u3001\u7dcf\u8cc7\u672c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"335\" title=\"\u7d4c\u5e38\u5229\u76ca\">\u7d4c\u5e38\u5229\u76ca<\/a>\u7387\uff08ROA\uff09\u3001\u682a\u4e3b\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u7d4c\u5e38\u5229\u76ca\u7387\uff08ROE\uff09\u3001\u7d4c\u55b6\u8cc7\u672c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u7387\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>(\u4f8b)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52613\" style=\"display: block; margin: 0 auto;\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-2.png\" alt=\"\u53ce\u76ca\u6027\u5206\u6790\" width=\"858\" height=\"288\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-2.png 858w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-2-300x101.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-2-768x258.png 768w\" sizes=\"auto, (max-width: 858px) 100vw, 858px\" \/><\/p>\n<h4>\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\uff08ROA\uff09<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/341\/\" data-internallinksmanager029f6b8e52c=\"104\" title=\"\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\">\u7dcf\u8cc7\u672c\u5229\u76ca\u7387<\/a>\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u9280\u884c\u306a\u3069\u304b\u3089\u96c6\u3081\u305f\u3059\u3079\u3066\u306e\u8cc7\u672c\u3092\u7528\u3044\u3066\u3001\u3044\u304f\u3089\u306e\u5229\u76ca\u3092\u7a3c\u3044\u3060\u304b\u3092\u793a\u3057\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3092\u7528\u3044\u3066\u5206\u6790\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u5f0f\u306f\u4e0b\u8a18\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u7dcf\u8cc7\u672c\u5229\u76ca\u7387 \uff1d \u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u7dcf\u8cc7\u672c \u00d7 100\uff05<\/strong><\/div>\n<p>\u203b\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u3001\u55b6\u696d\u5229\u76ca\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47937\/\" data-internallinksmanager029f6b8e52c=\"264\" title=\"\u53d7\u53d6\u5229\u606f\">\u53d7\u53d6\u5229\u606f<\/a>\u3001\u81e8\u6642\u7684\u306a\u640d\u76ca\u306a\u3069\u55b6\u696d\u6d3b\u52d5\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u53ce\u76ca\u3084\u8cbb\u7528\u3092\u52a0\u5473\u3057\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u5177\u4f53\u4f8b<\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f53\u671f\u7d14\u5229\u76ca\uff1a1,000\u4e07\u5186<\/li>\n<li>\u7dcf\u8cc7\u672c\uff1a2\u5104\u5186<\/li>\n<li>\u8a08\u7b97\uff1a1,000\u4e07 \u00f7 2\u5104 \u00d7 100 = 5%<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u822c\u7684\u306b5%\u4ee5\u4e0a\u3042\u308c\u3070\u512a\u826f\u3068\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u696d\u754c\u306b\u3088\u3063\u3066\u76ee\u5b89\u3068\u306a\u308bROA\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u53ce\u76ca\u69cb\u9020\u306a\u3069\u304c\u8fd1\u3044\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f4e\u3044\u5834\u5408\u306f\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u3001\u7121\u99c4\u306a\u8cc7\u7523\uff08\u5728\u5eab\u3084\u904a\u4f11\u8cc7\u7523\uff09\u3092\u6e1b\u3089\u3059\u306a\u3069\u306e\u6539\u5584\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u682a\u4e3b\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u5229\u76ca\u7387\uff08ROE\uff09<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/2077\/\" data-internallinksmanager029f6b8e52c=\"38\" title=\"\u682a\u4e3b\u8cc7\u672c\u5229\u76ca\u7387\">\u682a\u4e3b\u8cc7\u672c\u5229\u76ca\u7387<\/a>\u306f\u3001\u4e3b\u306b\u682a\u4e3b\u304b\u3089\u96c6\u3081\u305f\u8cc7\u91d1\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u3092\u7528\u3044\u3066\u3001\u3044\u304f\u3089\u306e\u5229\u76ca\u3092\u7a3c\u3044\u3060\u304b\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u682a\u4e3b\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387 \uff1d \u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u81ea\u5df1\u8cc7\u672c \u00d7 100\uff05<\/strong><\/div>\n<p>\u6570\u5024\u304c\u9ad8\u3044\u307b\u3069\u3001\u682a\u4e3b\u306e\u304a\u91d1\u3092\u52b9\u7387\u3088\u304f\u5897\u3084\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u501f\u91d1\u3092\u5897\u3084\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4e0b\u3052\u308b\u3053\u3068\u3067\u6570\u5024\u3092\u826f\u304f\u898b\u305b\u308b\u3053\u3068\u3082\u53ef\u80fd\u306a\u305f\u3081\u3001\u5b89\u5168\u6027\u5206\u6790\u3068\u30bb\u30c3\u30c8\u3067\u898b\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u7d4c\u55b6\u8cc7\u672c\u55b6\u696d\u5229\u76ca\u7387<\/h4>\n<p>\u672c\u696d\u306e\u6d3b\u52d5\u306b\u5b9f\u969b\u306b\u4f7f\u3063\u3066\u3044\u308b\u8cc7\u7523\uff08\u7d4c\u55b6\u8cc7\u672c\uff09\u304b\u3089\u3001\u672c\u696d\u306e\u5229\u76ca\uff08\u55b6\u696d\u5229\u76ca\uff09\u3092\u3069\u308c\u3060\u3051\u7a3c\u3044\u3060\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u7d4c\u55b6\u8cc7\u672c\u55b6\u696d\u5229\u76ca\u7387 \uff1d \u55b6\u696d\u5229\u76ca \u00f7 \u7d4c\u55b6\u8cc7\u672c \u00d7 100\uff05<\/strong><\/div>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u203b\u7d4c\u55b6\u8cc7\u672c \uff1d \u7dcf\u8cc7\u672c \uff0d \uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/50655\/\" data-internallinksmanager029f6b8e52c=\"162\" title=\"\u5efa\u8a2d\u4eee\u52d8\u5b9a\">\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/a> \uff0b \u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523 \uff0b <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\uff09<\/strong><\/div>\n<p>\u3064\u307e\u308a\u3001\u307e\u3060\u7a3c\u50cd\u3057\u3066\u3044\u306a\u3044\u8cc7\u7523\u3084\u6295\u8cc7\u76ee\u7684\u306e\u8cc7\u7523\u306a\u3069\u672c\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u8cc7\u7523\u3092\u9664\u5916\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3069\u306e\u6307\u6a19\u3082\u3001\u5229\u76ca\u7387\u304c\u9ad8\u3044\u307b\u3069\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h4>\u305d\u306e\u4ed6\u306e\u53ce\u76ca\u6027\u6307\u6a19<\/h4>\n<p>\u30fb<b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48391\/\" data-internallinksmanager029f6b8e52c=\"14\" title=\"\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\">\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/a><\/b><br \/>\n\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u6b8b\u3063\u305f\u304b\u3092\u898b\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387(%) \uff1d \u7d4c\u5e38\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/strong><\/div>\n<p>\u30fb<b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/34\/\" data-internallinksmanager029f6b8e52c=\"184\" title=\"\u640d\u76ca\u5206\u5c90\u70b9\">\u640d\u76ca\u5206\u5c90\u70b9<\/a>\u58f2\u4e0a\u9ad8<\/b><br \/>\n\u5229\u76ca\u304c0\u5186\u306b\u306a\u308b\u58f2\u4e0a\u898f\u6a21\u3092\u77e5\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8 \uff1d(1-<a href=\"https:\/\/biz.moneyforward.com\/words\/2176\/\" data-internallinksmanager029f6b8e52c=\"408\" title=\"\u5909\u52d5\u6bd4\u7387\">\u5909\u52d5\u6bd4\u7387<\/a>)\u00d7\u58f2\u4e0a\u9ad8\uff0d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45057\/\" data-internallinksmanager029f6b8e52c=\"456\" title=\"\u56fa\u5b9a\u8cbb\">\u56fa\u5b9a\u8cbb<\/a><\/strong><\/div>\n<h3>2.\u5b89\u5168\u6027\u5206\u6790\uff1a\u5012\u7523\u30ea\u30b9\u30af\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b89\u5168\u6027\u5206\u6790\u306f\u3001\u4f01\u696d\u306e\u652f\u6255\u80fd\u529b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u77ed\u671f\u3068\u9577\u671f\u306e\u652f\u6255\u80fd\u529b\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u5012\u7523\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>(\u4f8b)<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52614\" style=\"display: block; margin: 0 auto;\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/002.png\" alt=\"\u5b89\u5168\u6027\u5206\u6790\" width=\"850\" height=\"392\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/002.png 850w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/002-300x138.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/002-768x354.png 768w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/p>\n<h4>\uff1c\u77ed\u671f\u7684\u306a\u8ca1\u653f\u5b89\u5168\u6027\u5206\u6790\uff1e<\/h4>\n<p>\u77ed\u671f\u7684\u306a\u8ca1\u653f\u5b89\u5168\u6027\u5206\u6790\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u306b\u306f\u3001\u4f8b\u3048\u3070\u6d41\u52d5\u6bd4\u7387\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45568\/\" data-internallinksmanager029f6b8e52c=\"384\" title=\"\u5f53\u5ea7\u6bd4\u7387\">\u5f53\u5ea7\u6bd4\u7387<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6d41\u52d5\u6bd4\u7387<\/h4>\n<p>\u77ed\u671f\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47402\/\" data-internallinksmanager029f6b8e52c=\"440\" title=\"\u6d41\u52d5\u8cc7\u7523\">\u6d41\u52d5\u8cc7\u7523<\/a>\uff09\u3067\u3001\u77ed\u671f\u306b\u8fd4\u6e08\u3059\u3079\u304d\u8ca0\u50b5\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1715\/\" data-internallinksmanager029f6b8e52c=\"439\" title=\"\u6d41\u52d5\u8ca0\u50b5\">\u6d41\u52d5\u8ca0\u50b5<\/a>\uff09\u3092\u8cc4\u3048\u308b\u304b\u3092\u898b\u307e\u3059\u3002\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u306e\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6d41\u52d5\u6bd4\u7387 \uff1d\u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100\uff05<\/strong><\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">\u5177\u4f53\u4f8b<\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6d41\u52d5\u8cc7\u7523\uff08\u73fe\u91d1\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u306a\u3069\uff09\uff1a3,000\u4e07\u5186<\/li>\n<li>\u6d41\u52d5\u8ca0\u50b5\uff08\u8cb7\u639b\u91d1\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1622\/\" data-internallinksmanager029f6b8e52c=\"218\" title=\"\u77ed\u671f\u501f\u5165\u91d1\">\u77ed\u671f\u501f\u5165\u91d1<\/a>\u306a\u3069\uff09\uff1a1,500\u4e07\u5186<\/li>\n<li>\u8a08\u7b97\uff1a3,000\u4e07 \u00f7 1,500\u4e07 \u00d7 100 = 200%<\/li>\n<\/ul>\n<\/div>\n<p>150%\u4ee5\u4e0a\u304c\u512a\u826f\u3068\u3055\u308c\u3001100%\u3092\u5207\u308b\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"139\" title=\"\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\">\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8<\/a>\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u696d\u754c\u306b\u3088\u3063\u3066\u76ee\u5b89\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u5f53\u5ea7\u6bd4\u7387<\/h4>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u3067\u3082\u3001\u7279\u306b\u63db\u91d1\u6027\u306e\u9ad8\u3044\u300c\u5f53\u5ea7\u8cc7\u7523\u300d\u3060\u3051\u306b\u9650\u5b9a\u3057\u3066\u652f\u6255\u80fd\u529b\u3092\u898b\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5f53\u5ea7\u6bd4\u7387 \uff1d\u5f53\u5ea7\u8cc7\u7523\u00f7\u6d41\u52d5\u8ca0\u50b5\u00d7100\uff05<\/strong><\/div>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u203b\u5f53\u5ea7\u8cc7\u7523 \uff1d \u73fe\u91d1\u30fb\u9810\u91d1 \uff0b <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46897\/\" data-internallinksmanager029f6b8e52c=\"260\" title=\"\u53d7\u53d6\u624b\u5f62\">\u53d7\u53d6\u624b\u5f62<\/a> \uff0b \u58f2\u639b\u91d1 \uff0b <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46515\/\" data-internallinksmanager029f6b8e52c=\"24\" title=\"\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\">\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/a><\/strong><\/div>\n<p>\u5728\u5eab\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\uff09\u306f\u8ca9\u58f2\u3067\u304d\u306a\u3044\u3068\u73fe\u91d1\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u3053\u3053\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p>\u696d\u754c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u76ee\u5b89\u306f100%\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<h4>\uff1c\u9577\u671f\u7684\u306a\u8ca1\u653f\u5b89\u5168\u6027\u5206\u6790\uff1e<\/h4>\n<p>\u9577\u671f\u7684\u306a\u8ca1\u653f\u5b89\u5168\u6027\u5206\u6790\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u306b\u306f\u3001\u8ca0\u50b5\u6bd4\u7387\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u8ca0\u50b5\u6bd4\u7387<\/h4>\n<p>\u8ca0\u50b5\u6bd4\u7387\u306f\u3001\u8cc7\u672c\u3068\u8ca0\u50b5\u306e\u6bd4\u7387\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u3067\u3069\u308c\u3060\u3051\u8ca0\u50b5\u3092\u652f\u6255\u3048\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u8ca0\u50b5\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3069\u5b89\u5168\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8ca0\u50b5\u6bd4\u7387 \uff1d \u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u00f7 \u81ea\u5df1\u8cc7\u672c \u00d7 100\uff05<\/strong><\/div>\n<p>\u696d\u754c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u76ee\u5b89\u306f100%\u4ee5\u4e0b\u3067\u3059\u3002\u4f4e\u3044\u307b\u3069\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h4>\u56fa\u5b9a\u6bd4\u7387<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45102\/\" data-internallinksmanager029f6b8e52c=\"309\" title=\"\u56fa\u5b9a\u6bd4\u7387\">\u56fa\u5b9a\u6bd4\u7387<\/a>\u306f\u3001\u5efa\u7269\u3084\u8a2d\u5099\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u304c\u3069\u308c\u304f\u3089\u3044\u81ea\u5df1\u8cc7\u672c\u3067\u307e\u304b\u306a\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u56fa\u5b9a\u6bd4\u7387 \uff1d \u56fa\u5b9a\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c \u00d7 100\uff05<\/strong><\/div>\n<p>100%\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044\u81ea\u5df1\u8cc7\u672c\u3092\u4f7f\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u3092\u904b\u7528\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5b89\u5168\u6027\u304c\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>3.\u751f\u7523\u6027\u5206\u6790\uff1a\u30d2\u30c8\u30fb\u30e2\u30ce\u306e\u8ca2\u732e\u5ea6\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u7523\u6027\u5206\u6790\u3068\u306f\u3001\u4f01\u696d\u304c\u6295\u5165\u3057\u305f\u7d4c\u55b6\u8cc7\u6e90\u306b\u5bfe\u3057\u3066\u3001\u3044\u304f\u3089\u306e\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3057\u305f\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u4ed8\u52a0\u4fa1\u5024\u3068\u306f\u3001\u4f01\u696d\u304c\u52b4\u50cd\u3084\u8a2d\u5099\u306a\u3069\u306e\u624b\u6bb5\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u751f\u307f\u51fa\u3057\u305f\u4fa1\u5024\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u4ed8\u52a0\u4fa1\u5024\u3092\u6570\u5024\u5316\u3057\u305f\u3082\u306e\u304c\u3001\u300c\u4ed8\u52a0\u4fa1\u5024\u984d\u300d\u3067\u3059\u3002<\/p>\n<p>\u4ed8\u52a0\u4fa1\u5024\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4eba\u4ef6\u8cbb\u3084\u8cc3\u8cb8\u6599\u306a\u3069\u306e\u7d4c\u8cbb\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u55b6\u696d\u5229\u76ca\u306b\u305d\u308c\u3089\u3092\u8db3\u3057\u3066\u4fa1\u5024\u3092\u6c42\u3081\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u306e\u8a08\u7b97\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4ed8\u52a0\u4fa1\u5024\u984d \uff1d \u7d4c\u5e38\u5229\u76ca \uff0b \u4eba\u4ef6\u8cbb \uff0b \u91d1\u878d\u8cbb\u7528 \uff0b <a href=\"https:\/\/biz.moneyforward.com\/words\/1336\/\" data-internallinksmanager029f6b8e52c=\"471\" title=\"\u8cc3\u501f\u6599\">\u8cc3\u501f\u6599<\/a> \uff0b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1566\/\" data-internallinksmanager029f6b8e52c=\"353\" title=\"\u79df\u7a0e\u516c\u8ab2\">\u79df\u7a0e\u516c\u8ab2<\/a>+<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a><\/strong><\/div>\n<p>\u751f\u7523\u6027\u5206\u6790\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u6307\u6a19\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u3001\u52b4\u50cd\u8005\u4e00\u4eba\u3042\u305f\u308a\u304c\u751f\u307f\u51fa\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u306b\u6ce8\u76ee\u3057\u305f\u6307\u6a19\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4>\u52b4\u50cd\u5206\u914d\u7387<\/h4>\n<p>\u52b4\u50cd\u5206\u914d\u7387\u3068\u306f\u3001\u4f1a\u793e\u306e\u4ed8\u52a0\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u4eba\u4ef6\u8cbb\u306e\u5272\u5408\u3092\u8868\u3057\u305f\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u52b4\u50cd\u5206\u914d\u7387 \uff1d\u4eba\u4ef6\u8cbb\u00f7\u4ed8\u52a0\u4fa1\u5024 \u00d7 100\uff05<\/strong><\/div>\n<p>\u76ee\u5b89\u3068\u3057\u3066\u300140\u301c60%\u7a0b\u5ea6\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u696d\u754c\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u53ce\u76ca\u69cb\u9020\u304c\u4f3c\u3066\u3044\u308b\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u52b4\u50cd\u5206\u914d\u7387\u304c\u9ad8\u3059\u304e\u308b\u3068\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u52b9\u7387\u304c\u60aa\u304f\u7d4c\u55b6\u3092\u5727\u8feb\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u52b4\u50cd\u5206\u914d\u7387\u304c\u4f4e\u3059\u304e\u308b\u3068\u3001\u5f93\u696d\u54e1\u3078\u306e\u6295\u8cc7\u304c\u5c11\u306a\u304f\u4e0d\u6e80\u304c\u5897\u3048\u3001\u96e2\u8077\u7387\u304c\u9ad8\u307e\u308b\u53ef\u80fd\u6027\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u52b4\u50cd\u5206\u914d\u7387\u3092\u9069\u5207\u306a\u6c34\u6e96\u306b\u4fdd\u3064\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4>\u52b4\u50cd\u751f\u7523\u6027<\/h4>\n<p>\u52b4\u50cd\u751f\u7523\u6027\u306f\u3001\u52b4\u50cd\u8005\u4e00\u4eba\u3042\u305f\u308a\u3082\u3057\u304f\u306f\u52b4\u50cd\u91cf\u3042\u305f\u308a\u3067\u751f\u307f\u51fa\u3057\u305f\u7523\u51fa\u91cf\u306e\u5272\u5408\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u3082\u751f\u307f\u51fa\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u3092\u8868\u3059\u6307\u6a19\u3092\u4ed8\u52a0\u4fa1\u5024\u52b4\u50cd\u751f\u7523\u6027\u3068\u3044\u3044\u307e\u3059\u3002\u4e0a\u8ff0\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u984d\u3092\u4f7f\u3063\u3066\u3001\u751f\u7523\u6027\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4ed8\u52a0\u4fa1\u5024\u52b4\u50cd\u751f\u7523\u6027 \uff1d \u4ed8\u52a0\u4fa1\u5024\u984d \u00f7 \u5e73\u5747\u5f93\u696d\u54e1\u6570<\/strong><\/div>\n<p>\u4ed8\u52a0\u4fa1\u5024\u52b4\u50cd\u751f\u7523\u6027\u304c\u9ad8\u3051\u308c\u3070\u3001\u52b9\u7387\u826f\u304f\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u6570\u5024\u3092\u4e0a\u3052\u308b\u306b\u306f\u3001\u696d\u52d9\u52b9\u7387\u5316\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>4.\u52b9\u7387\u6027\u5206\u6790\uff1a\u8cc7\u7523\u306e\u56de\u8ee2\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b9\u7387\u6027\u5206\u6790\u3068\u306f\u3001\u4f01\u696d\u304c\u8cc7\u672c\u306a\u3069\u3092\u6295\u4e0b\u3057\u3066\u3001\u3044\u304b\u306b\u52b9\u7387\u3088\u304f\u58f2\u4e0a\u3084\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u52b9\u7387\u6027\u5206\u6790\u306b\u306f\u300c\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387\u300d\u3084\u300c\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u300d\u300c\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387\u300d\u300c\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u7387\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387<\/h4>\n<p>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387\u3068\u306f\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306a\u3069\u306e\u3001\u307e\u3060\u73fe\u91d1\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u58f2\u4e0a\u50b5\u6a29\u304c\u3069\u306e\u7a0b\u5ea6\u6ede\u7559\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u9ad8 \u00f7 \u5e73\u5747\u58f2\u4e0a\u50b5\u6a29<\/strong><\/div>\n<p>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u7387\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u50b5\u6a29\u306e\u56de\u53ce\u6642\u9593\u304c\u77ed\u3044\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u58f2\u4e0a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u73fe\u91d1\u5316\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u77ed\u3051\u308c\u3070\u3001\u52b9\u7387\u7684\u306b\u8cc7\u91d1\u3092\u56de\u53ce\u3067\u304d\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h4>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/h4>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45254\/\" data-internallinksmanager029f6b8e52c=\"461\" title=\"\u7dcf\u8cc7\u7523\">\u7dcf\u8cc7\u7523<\/a>\u304c\u3069\u308c\u3060\u3051\u52b9\u7387\u7684\u306b\u58f2\u4e0a\u9ad8\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u9ad8 \u00f7 \u7dcf\u8cc7\u672c<\/strong><\/div>\n<p>\u4f1a\u793e\u306f\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u682a\u4e3b\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u8cc7\u91d1\uff08\u8cc7\u672c\uff09\u3092\u8abf\u9054\u3057\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3001\u8a2d\u5099\u306a\u3069\u306e\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u8cc7\u91d1\u3092\u7372\u5f97\u3057\u307e\u3059\u3002\u3053\u306e1\u30b5\u30a4\u30af\u30eb\u3092\u56de\u8ee2\u3068\u3044\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u3053\u306e\u8cc7\u672c\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u7684\u306b\u904b\u7528\u3057\u3066\u58f2\u4e0a\u3092\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u56de\u8ee2\u6570\u3067\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u56de\u8ee2\u7387\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u8cc7\u672c\u304b\u3089\u52b9\u7387\u7684\u306b\u58f2\u4e0a\u3092\u5f97\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>5. \u6210\u9577\u6027\u5206\u6790\uff1a\u4f01\u696d\u306e\u6210\u9577\u6027\u3092\u6e2c\u308b<\/h3>\n<p><span style=\"background-color: 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