{"id":20805,"date":"2015-06-12T15:53:40","date_gmt":"2015-06-12T06:53:40","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=20805"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"affiliate-company-and-associated-concern","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/20805\/","title":{"rendered":"\u95a2\u9023\u4f1a\u793e\u3068\u95a2\u4fc2\u4f1a\u793e\u306e\u9055\u3044\u3068\u306f\uff1f\u52d8\u5b9a\u79d1\u76ee\u300c\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u300d\u306e\u4ed5\u8a33\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u95a2\u4fc2\u4f1a\u793e\u3068\u95a2\u9023\u4f1a\u793e\u3002\u3068\u3066\u3082\u4f3c\u305f\u7528\u8a9e\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u5c11\u3057\u610f\u5473\u3059\u308b\u3068\u3053\u308d\u304c\u9055\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u682a\u5f0f\u3092\u6307\u3059\u306e\u304b\u3001\u307e\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3084\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u95a2\u9023\u4f1a\u793e\u3068\u95a2\u4fc2\u4f1a\u793e\u306e\u95a2\u4fc2<\/h2>\n<blockquote><p>\u95a2\u4fc2\u4f1a\u793e\u3068\u3044\u3046\u3068\u4e00\u822c\u7684\u306b\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u5bc6\u63a5\u306a\u95a2\u4fc2\u306e\u3042\u308b\u4f1a\u793e\u3068\u3044\u3046\u610f\u5473\u3067\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u304c\u3001\u4f1a\u8a08\u7684\u306b\u306f\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u4ee5\u4e0b\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u300d\u3068\u3044\u3046\uff09\u7b2c1\u7ae0\u7b2c8\u6761\u7b2c8\u9805\u3067\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u95a2\u4fc2\u4f1a\u793e\u306e\u5b9a\u7fa9\u3068\u3057\u3066\u300c\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u4f1a\u793e\u306e\u89aa\u4f1a\u793e\u3001\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u4e26\u3073\u306b\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u95a2\u9023\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u7b49\uff08\u305d\u306e\u4ed6\u306e\u95a2     \u4fc2\u4f1a\u793e\uff09\u3092\u3044\u3046\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=338M50000040059_20210301_503M60000002005\" title=\"\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\">\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u3001<strong>\u89aa\u4f1a\u793e\u3001\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u3001\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u3068\u3044\u3063\u305f\u3001\u4f1a\u8a08\u4e0a\u898f\u5b9a\u3055\u308c\u305f\u95a2\u4fc2\u306b\u3042\u308b\u4f1a\u793e\u306e\u3053\u3068\u3092\u7dcf\u3058\u3066\u95a2\u4fc2\u4f1a\u793e\u3068\u3044\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/strong><span style=\"background-color: #ffff99;\"><b>\u3064\u307e\u308a\u3001\u95a2\u4fc2\u4f1a\u793e\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u4f1a\u793e\u3092\u542b\u3093\u3067\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/b><\/span><br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image1-1.png\" alt=\"\u95a2\u9023\u4f1a\u793e\u3068\u95a2\u4fc2\u4f1a\u793e\u306e\u95a2\u4fc2\" width=\"271\" height=\"143\" class=\"aligncenter size-full wp-image-53563\" \/><\/p>\n<h2>\u4f1a\u793e\u306e\u5206\u985e<\/h2>\n<p>\u95a2\u4fc2\u4f1a\u793e\u3068\u95a2\u9023\u4f1a\u793e\u306e\u95a2\u4fc2\u304c\u308f\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u5b9a\u7fa9\u306b\u3067\u3066\u304d\u305f\u300c\u89aa\u4f1a\u793e\u300d\u3001\u300c\u5b50\u4f1a\u793e\u300d\u3001\u300c\u95a2\u9023\u4f1a\u793e\u300d\u3001\u300c\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u3082\u306e\u306a\u306e\u304b\u3001\u305d\u306e\u5b9a\u7fa9\u3092\u4e2d\u5fc3\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>(1)\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e<\/h3>\n<blockquote><p>\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u5b9a\u7fa9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c1\u7ae0\u7b2c8\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"background-color: #ffff99;\"><b>\u300c\u300c\u89aa\u4f1a\u793e\u300d\u3068\u306f\u3001\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3059\u308b\u6a5f\u95a2\uff08\u682a\u4e3b\u7dcf\u4f1a\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u6a5f\u95a2\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u300c\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3092\u3044\u3044\u3001\u300c\u5b50\u4f1a\u793e\u300d\u3068\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u7b49\u3092\u3044\u3046\u3002\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e\u53c8\u306f\u5b50\u4f1a\u793e\u304c\u3001\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u7b49\u3082\u3001\u305d\u306e\u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3068\u307f\u306a\u3059\u3002\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=338M50000040059_20210301_503M60000002005\" title=\"\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\">\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/p><\/blockquote>\n<p>\u3053\u3053\u3067\u3001\u300c\u652f\u914d\u3057\u3066\u3044\u308b\u300d\u3042\u308b\u3044\u306f\u300c\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u306e\u306f\u3069\u3046\u3044\u3046\u72b6\u614b\u3092\u3044\u3046\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c1\u7ae0\u7b2c8\u6761\u7b2c4\u9805\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u7c21\u5358\u306b\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u300c\u5b50\u4f1a\u793e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5b9f\u614b\u306b\u57fa\u3065\u304f\u5224\u65ad\u3092\u3057\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u4e0b\u3055\u3044\u3002\u306a\u304a\u3001\u652f\u914d\u3057\u3066\u3044\u308b\u4f1a\u793e\u3092A\u3001\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u3092B\u3068\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><strong>1.B\u306e\u8b70\u6c7a\u6a29\u306b\u304a\u3044\u3066\u3001A\u304c\u305d\u306e50\uff05\u8d85\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p><strong>2.B\u306e\u8b70\u6c7a\u6a29\u306b\u304a\u3044\u3066\u3001A\u306e\u6240\u6709\u3059\u308b\u3082\u306e\u304c\u904e\u534a\u6570\u306b\u306f\u6e80\u305f\u306a\u3044\u304c\u300140%\u4ee5\u4e0a\u3042\u308a\u3001\u304b\u3064\u3001\u6b21\u306b\u3042\u3052\u308b\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n1) A\u3068\u7dca\u5bc6\u306a\u95a2\u4fc2\u306b\u3042\u308a\u3001A\u3068\u540c\u4e00\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u8005\u306e\u8b70\u6c7a\u6a29\u3092\u5408\u8a08\u3059\u308b\u3068\u3001B\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u306b\u306a\u308b\u5834\u5408<br \/>\n2) A\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306a\u3069\u304c\u3001B\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u306e\u904e\u534a\u6570\u306e\u5f79\u54e1\u3092\u69cb\u6210\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n3) A\u304cB\u306b\u304a\u3051\u308b\u3001\u91cd\u8981\u306a\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u306e\u6c7a\u5b9a\u3092\u652f\u914d\u3059\u308b\u5951\u7d04\u7b49\u304c\u3042\u308b\u5834\u5408<br \/>\n4) A\u304cB\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u7dcf\u984d\u306e\u904e\u534a\u3092\u878d\u8cc7(\u4fdd\u8a3c\u3084\u62c5\u4fdd\u63d0\u4f9b\u306a\u3069\u3082\u542b\u3080)\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408<br \/>\n5) A\u304cB\u306e\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u63a8\u6e2c\u3055\u305b\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408<\/div>\n<p><strong>3.A\u3068\u7dca\u5bc6\u306a\u95a2\u4fc2\u306b\u3042\u308a\u3001A\u3068\u540c\u4e00\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u8005\u306e\u8b70\u6c7a\u6a29\u3092\u5408\u8a08\u3059\u308b\u3068\u3001B\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u306b\u306a\u308b\u5834\u5408\u3067\u3001\u3055\u3089\u306b\u4e0a\u8a182.2)\uff5e5)\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\uff1c\u5b50\u4f1a\u793e\u306e\u5224\u5b9a\uff1e<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image3-4.png\" alt=\"\u5b50\u4f1a\u793e\u306e\u5224\u5b9a\u57fa\u6e96\" width=\"527\" height=\"269\" class=\"alignright size-full wp-image-53574\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image3-4.png 527w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image3-4-300x153.png 300w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/>\u3000\u3000\u3000\u3000\u3000<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/p>\n<h3>(2)\u95a2\u9023\u4f1a\u793e<\/h3>\n<blockquote><p><span style=\"background-color: #ffff99;\"><b>\u95a2\u9023\u4f1a\u793e\u3068\u306f\u3001\u300c\u4f1a\u793e\u7b49\u53ca\u3073\u5f53\u8a72\u4f1a\u793e\u7b49\u306e\u5b50\u4f1a\u793e\u304c\u3001\u51fa\u8cc7\u3001\u4eba\u4e8b\u3001\u8cc7\u91d1\u3001\u6280\u8853\u3001\u53d6\u5f15\u7b49\u306e\u95a2\u4fc2\u3092\u901a\u3058\u3066\u3001\u5b50\u4f1a\u793e\u4ee5\u5916\u306e\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u306e\u6c7a\u5b9a\u306b\u5bfe\u3057\u3066\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5b50\u4f1a\u793e\u4ee5\u5916\u306e\u4ed6\u306e\u4f1a\u793e\u7b49\u3092\u3044\u3046\u3002\u300d<\/b><\/span>\uff08\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b2c1\u7ae0\u7b2c8\u6761\u7b2c5\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=338M50000040059_20210301_503M60000002005\" title=\"\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\">\u51fa\u5178\uff1a\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/p><\/blockquote>\n<p>\u3053\u3053\u3067\u3001\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u306e\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c8\u6761\u7b2c6\u9805\u306b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u7c21\u5358\u306b\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u300c\u5b50\u4f1a\u793e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5b9f\u614b\u306b\u57fa\u3065\u304f\u5224\u65ad\u3092\u3057\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u4e0b\u3055\u3044\u3002\u306a\u304a\u3001\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f1a\u793e\u3092A\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4ed6\u306e\u4f1a\u793e\u3092B\u3068\u3057\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p><strong>1.A\u306e\u8b70\u6c7a\u6a29\u306b\u304a\u3044\u3066\u3001B\u304c\u305d\u306e20\uff05\u4ee5\u4e0a\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><br \/>\n<strong>2.A\u306e\u8b70\u6c7a\u6a29\u306b\u304a\u3044\u3066\u3001B\u306e\u6240\u6709\u3059\u308b\u3082\u306e\u304c20\uff05\u306b\u306f\u6e80\u305f\u306a\u3044\u304c\u300115%\u4ee5\u4e0a\u3042\u308a\u3001\u304b\u3064\u3001\u6b21\u306b\u3042\u3052\u308b\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">1) A\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306a\u3069\u304c\u3001B\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3084\u53d6\u7de0\u5f79\u3067\u3042\u308b\u5834\u5408<br \/>\n2) A\u304cB\u306b\u5bfe\u3057\u3066\u91cd\u8981\u306a\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<br \/>\n3) A\u304cB\u306b\u5bfe\u3057\u3066\u91cd\u8981\u306a\u6280\u8853\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408<br \/>\n4) A\u3068B\u306e\u9593\u306b\u3001\u55b6\u696d\u4e0a\u53c8\u306f\u4e8b\u696d\u4e0a\u306e\u91cd\u8981\u306a\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<br \/>\n5) A\u304cB\u306e\u8ca1\u52d9\u3001\u55b6\u696d\u3001\u4e8b\u696d\u306e\u65b9\u91dd\u6c7a\u5b9a\u7b49\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u63a8\u6e2c\u3055\u305b\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408<\/div>\n<p><strong>3.A\u3068\u7dca\u5bc6\u306a\u95a2\u4fc2\u306b\u3042\u308a\u3001A\u3068\u540c\u4e00\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u8005\u306e\u8b70\u6c7a\u6a29\u3092\u5408\u8a08\u3059\u308b\u3068\u3001B\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u306e20%\u4ee5\u4e0a\u306b\u306a\u308b\u5834\u5408\u3067\u3001\u3055\u3089\u306b\u4e0a\u8a182.1)\uff5e5)\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p><strong>4.\u3044\u304f\u3064\u304b\u306e\u7570\u306a\u308b\u72ec\u7acb\u3057\u305f\u4f01\u696d\u304cB\u306b\u5bfe\u3057\u3066\u5171\u540c\u3067\u652f\u914d\u3059\u308b\u5951\u7d04\u7b49\u304c\u5b58\u5728\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\uff1c\u95a2\u9023\u4f1a\u793e\u306e\u5224\u5b9a\uff1e\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image2.png\" alt=\"\u95a2\u9023\u4f1a\u793e\u306e\u5224\u5b9a\u57fa\u6e96\" width=\"564\" height=\"306\" class=\"alignleft size-full wp-image-53573\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image2.png 564w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image2-300x163.png 300w\" sizes=\"auto, (max-width: 564px) 100vw, 564px\" \/><\/p>\n<h3>(3)\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e<\/h3>\n<p>\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u3068\u306f\u3001\u4ed6\u306e\u4f1a\u793e\u3092\u95a2\u9023\u4f1a\u793e\u3068\u3059\u308b\u4f1a\u793e\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000  \u3000\u3000\u3000<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/08\/image4-1.png\" alt=\"\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u76f8\u95a2\u56f3\" width=\"190\" height=\"219\" class=\"aligncenter size-full wp-image-53577\" \/><\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u89aa\u4f1a\u793e\u306e\u5bfe\u7fa9\u8a9e\u304c\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3088\u3046\u306b\u3001\u95a2\u9023\u4f1a\u793e\u306e\u5bfe\u7fa9\u8a9e\u3068\u3057\u3066\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001X\u793e\u304b\u3089\u898b\u3066Y\u793e\u304c\u95a2\u9023\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001Y\u793e\u304b\u3089\u898b\u308b\u3068X\u793e\u306f\u300c\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\u300d\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<h2>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u3068\u4ed5\u8a33\u306e\u89e3\u8aac<\/h2>\n<p>\u3053\u3053\u3067\u3001A\u793e\u304c\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u308bB\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3059\u3002<br \/>\nA\u793e\u306f\u671f\u4e2d\u306b\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u3063\u305fB\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001B\u793e\u306e\u89aa\u4f1a\u793e\u306b\u306a\u3063\u305f\u4f8b\u3068\u3057\u307e\u3059\u3002B\u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u305fC\u793e\u304b\u3089B\u793e\u682a\u5f0f\u306e40\uff05\u3092\u53d6\u5f97\u3057\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001B\u793e\u306b\u304a\u3044\u3066\u306f\u682a\u4e3b\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u306e\u307f\u3067\u4ed5\u8a33\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff1cA\u793e\u306e\u4ed5\u8a33\uff1e<br \/>\n\u95a2\u9023\u4f1a\u793e\u3067\u3042\u3063\u305fB\u793e\u306e\u682a\u5f0f\u309240%\u53d6\u5f97\u3057\u305f\u3002<br \/>\n\u53d6\u5f97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ef2\u4ecb\u696d\u8005\u306b\u624b\u6570\u6599YYY\u5186\u3092\u652f\u6255\u3063\u305f\u3002<br \/>\n\n<table id=\"tablepress-1437\" class=\"tablepress tablepress-id-1437\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u3000\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u3000\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u3000\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5b50\u4f1a\u793e\u682a\u5f0f<\/td><td class=\"column-2\"><right>   XXX\u5186<\/right><\/td><td class=\"column-3\">\u73fe\u9810\u91d1<\/td><td class=\"column-4\"><right>   XXX\u5186<\/right><\/td><td class=\"column-5\">C\u793e\u3088\u308aB\u793e\u682a\u5f0f\u53d6\u5f97(40\uff05)<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51819\/\" data-internallinksmanager029f6b8e52c=\"212\" title=\"\u652f\u6255\u624b\u6570\u6599\">\u652f\u6255\u624b\u6570\u6599<\/a><\/td><td class=\"column-2\"><right>   YYY\u5186<\/right><\/td><td class=\"column-3\">\u73fe\u9810\u91d1<\/td><td class=\"column-4\"><right>   YYY\u5186<\/right><\/td><td class=\"column-5\">B\u793e\u682a\u5f0f\u53d6\u5f97\u306b\u4fc2\u308b\u624b\u6570\u6599\u652f\u6255<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1437 from cache --><\/p>\n<p>\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u3068\u3057\u3066\u3044\u305fB\u793e\u682a\u5f0f\u3092\u5b50\u4f1a\u793e\u682a\u5f0f\u306b\u632f\u66ff\u3048\u308b<br \/>\n\n<table id=\"tablepress-1438\" class=\"tablepress tablepress-id-1438\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u3000\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u3000\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u3000\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5b50\u4f1a\u793e\u682a\u5f0f<\/td><td class=\"column-2\"><right>XXX\u5186<\/right><\/td><td class=\"column-3\">\u95a2\u9023\u4f1a\u793e\u682a\u5f0f<\/td><td class=\"column-4\"><right>XXX\u5186<\/right><\/td><td class=\"column-5\">B\u793e\u682a\u5f0f\u632f\u66ff(15%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1438 from cache --><\/p>\n<p>\u5b50\u4f1a\u793e\u682a\u5f0f\u53d6\u5f97\u306b\u3042\u305f\u3063\u3066\u767a\u751f\u3057\u305f\u5831\u916c\u3084\u624b\u6570\u6599\u306f\u3001\u767a\u751f\u6642\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3084\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u300d\u306a\u3069\u3068\u307e\u3068\u3081\u305f\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br 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