{"id":20505,"date":"2015-10-20T11:18:17","date_gmt":"2015-10-20T02:18:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=20505"},"modified":"2025-02-19T17:57:30","modified_gmt":"2025-02-19T08:57:30","slug":"reserve-fund-accounting-process","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/20505\/","title":{"rendered":"\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u8003\u3048\u308c\u3070\u3044\u3044\u306e\u304b\uff1f"},"content":{"rendered":"<p>\uff62<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\uff63\u306b\u3064\u3044\u3066\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u5f15\u5f53\u91d1\u3068\u306f\u3001\u5c06\u6765\u306b\u767a\u751f\u3059\u308b\u3067\u3042\u308d\u3046\u7279\u5b9a\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306b\u5099\u3048\u3066\u3042\u3089\u304b\u3058\u3081\u6e96\u5099\u3057\u3066\u304a\u304f\u898b\u7a4d\u91d1\u984d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u4f1a\u8a08\u4e0a\u306f\u3001\u5f79\u54e1\u5f15\u5f53\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24759\/\" data-internallinksmanager029f6b8e52c=\"60\" title=\"\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/a>\u3001<a 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"91\" title=\"\u4f01\u696d\u4f1a\u8a08\u539f\u5247\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u306b\u304a\u3051\u308b\u5f15\u5f53\u91d1\u3067\u306f\u3001\u4ee5\u4e0b\u3067\u8ff0\u3079\u308b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6b21\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u82e5\u3057\u304f\u306f\u640d\u5931\u306e\u3046\u3061\u3001\u5f53\u671f\u306e\u8ca0\u62c5\u3068\u306a\u308b\u91d1\u984d\u3092\u5f53\u671f\u306e\u8cbb\u7528\u82e5\u3057\u304f\u306f\u640d\u5931\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\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div 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data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8ca0\u50b5\u306e\u90e8(\u53c8\u306f\u8cc7\u7523\u306e\u90e8)\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5f15\u5f53\u91d1\u306e\u8003\u3048\u65b9<\/h2>\n<p>\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306f\u3001\u5f53\u7136\u306b\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cde\u4e0e\u306a\u3069\u652f\u6255\u3044\u304c\u5f53\u671f\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u652f\u7d66\u306e\u539f\u56e0\u3068\u306a\u308b\u4e8b\u67c4\u306f\u524d\u671f\u4ee5\u524d\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u8cbb\u7528\u304c\u3042\u308a\u307e\u3059(\u8cde\u4e0e\u306e\u8a08\u7b97\u671f\u9593\u304c\u524d\u671f\u4ee5\u524d\u306e\u5834\u5408)\u3002\u305d\u306e\u3088\u3046\u306a\u8cbb\u7528\u306e\u8ca0\u62c5\u3092\u5404\u671f\u306b\u914d\u5206\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306e\u4e0b\u3001\u5f15\u5f53\u91d1\u304c\u8003\u3048\u51fa\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"327\" title=\"\u73fe\u91d1\u4e3b\u7fa9\">\u73fe\u91d1\u4e3b\u7fa9<\/a>\u4f1a\u8a08\u3092\u524d\u63d0\u306b\u3059\u308b\u3068\u3001\u5f15\u5f53\u91d1\u306f\u8a8d\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"403\" title=\"\u767a\u751f\u4e3b\u7fa9\">\u767a\u751f\u4e3b\u7fa9<\/a>\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3092\u8981\u8acb\u3057\u3066\u3044\u307e\u3059\u3002\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u3001\u8cbb\u7528\u306e\u5e73\u6e96\u5316\u3092\u56f3\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8cbb\u7528\u306e\u5e73\u6e96\u5316\u3092\u56f3\u308b\u3053\u3068\u3067\u3001\u9069\u6b63\u306a\u6708\u6b21\u640d\u76ca\u53ca\u3073\u5e74\u9593\u640d\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7d4c\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u73fe\u91d1\u4e3b\u7fa9\u3068\u767a\u751f\u4e3b\u7fa9\u306b\u3064\u3044\u3066<\/h3>\n<p>\u524d\u9805\u3067\uff62\u767a\u751f\u4e3b\u7fa9\uff63\u3068\uff62\u73fe\u91d1\u4e3b\u7fa9\uff63\u3068\u3044\u3046\u8a00\u8449\u3092\u51fa\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306e\u88dc\u8db3\u3067\u3059\u3002<\/p>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u4f1a\u8a08\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u3001\u73fe\u91d1\u306e\u53ce\u652f\u306b\u57fa\u3065\u304f\u640d\u76ca\u8a08\u7b97\u306e\u65b9\u6cd5\u3067\u3059\u3002\u6bd4\u8f03\u7684\u3001\u5ba2\u89b3\u7684\u306a\u8996\u70b9\u3067\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1160\/\" data-internallinksmanager029f6b8e52c=\"94\" title=\"\u671f\u9593\u640d\u76ca\u8a08\u7b97\">\u671f\u9593\u640d\u76ca\u8a08\u7b97<\/a>\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u306e\u5728\u5eab\u3084\u56fa\u5b9a\u8a2d\u5099\u304c\u306a\u304f\u3001\u639b\u3051\u3067\u306e\u58f2\u4e0a\u30fb\u4ed5\u5165\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1874\/\" data-internallinksmanager029f6b8e52c=\"351\" title=\"\u4fe1\u7528\u53d6\u5f15\">\u4fe1\u7528\u53d6\u5f15<\/a>\u304c\u5168\u304f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u6b63\u78ba\u306a\u671f\u9593\u640d\u76ca\u6c7a\u7b97\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u96e3\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u671f\u672b\u5728\u5eab\u3084\u8a2d\u5099\u304c\u7121\u3044\u3001\u3082\u3057\u304f\u306f\u53d6\u5f15\u3092\u73fe\u91d1\u3067\u884c\u3046\u4f01\u696d\u3067\u306a\u3051\u308c\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1860\/\" data-internallinksmanager029f6b8e52c=\"349\" title=\"\u5236\u5ea6\u4f1a\u8a08\">\u5236\u5ea6\u4f1a\u8a08<\/a>\u7684\u306b\u3001\u305d\u306e\u63a1\u7528\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u4ed6\u65b9\u3001\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u3068\u306f\u3001\u73fe\u91d1\u306e\u53ce\u652f\u306b\u95a2\u308f\u3089\u305a\u3001\u671f\u9593\u306e\u696d\u7e3e\u3092\u53cd\u6620\u3055\u305b\u308b\u640d\u76ca\u8a08\u7b97\u306e\u65b9\u6cd5\u3067\u3059\u3002\u6b63\u3057\u3044\u696d\u7e3e\u306e\u628a\u63e1\u304c\u53ef\u80fd\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5f15\u5f53\u91d1\u306e\u7a2e\u985e<\/h2>\n<p>\u5f15\u5f53\u91d1\u6b8b\u9ad8\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\uff62\u8ca0\u50b5\u306e\u90e8\uff63\u307e\u305f\u306f\uff62\u8cc7\u7523\u306e\u90e8\uff63\u306b\u8a18\u3059\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u5927\u304d\u304f\u308f\u3051\u30662\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1651\/\" data-internallinksmanager029f6b8e52c=\"124\" title=\"\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1\">\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1<\/a>\uff1a\u5c06\u6765\u306e\u640d\u5931\u306b\u5099\u3048\u3001\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3082\u306e\uff08\u8cb8\u5012\u5f15\u5f53\u91d1\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306a\u3069\uff09<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1663\/\" data-internallinksmanager029f6b8e52c=\"123\" title=\"\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\">\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1<\/a>\uff1a\u5c06\u6765\u306e\u652f\u51fa\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u3082\u306e<\/div>\n<p>\u3055\u3089\u306b\u3001\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u3001\u50b5\u52d9\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u7121\u3044\u3082\u306e\u306e2\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><font 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href=\"https:\/\/biz.moneyforward.com\/blog\/kojin-kaikei\/how-to-income-statement\/\" target=\"_blank\" rel=\"noopener\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u3092\u5b66\u3093\u3067\u9752\u8272\u7533\u544a\u306b\u30c8\u30e9\u30a4\u3057\u3066\u307f\u3088\u3046\uff01<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/allowance-for-bad-debts\/\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u6cd5\u3067\u8a8d\u3081\u3089\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u9650\u5ea6\u984d\u306f\uff1f<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/attached-document\/\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\uff08\u5834\u5408\u5225\uff09\uff5c\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/a><\/p>\n<div 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