{"id":24199,"date":"2016-09-07T12:24:20","date_gmt":"2016-09-07T03:24:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24199"},"modified":"2026-01-30T17:09:53","modified_gmt":"2026-01-30T08:09:53","slug":"retained-earnings-brought-forward","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24199\/","title":{"rendered":"\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\uff1f\u6c42\u3081\u65b9\u3084\u4ed5\u8a33\u4f8b\u3001\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u7e70\u8d8a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45650\/\" data-internallinksmanager029f6b8e52c=\"236\" title=\"\u5229\u76ca\u5270\u4f59\u91d1\">\u5229\u76ca\u5270\u4f59\u91d1<\/a>\u3068\u306f\u3001\u682a\u4e3b\u3078\u306e\u914d\u5f53\u984d\u306b\u3082\u95a2\u308f\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3059\u3002\u904e\u53bb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u672a\u5206\u914d\u5229\u76ca\u3067\u3001\u6cd5\u5b9a\u6e96\u5099\u91d1\u3084\u914d\u5f53\u5f8c\u306e\u6b8b\u4f59\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44542\/\" data-internallinksmanager029f6b8e52c=\"380\" title=\"\u81ea\u5df1\u8cc7\u672c\">\u81ea\u5df1\u8cc7\u672c<\/a>\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5b89\u5b9a\u6027\u3084\u5c06\u6765\u306e\u6295\u8cc7\u8cc7\u6e90\u3068\u3057\u3066\u91cd\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3053\u306e\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3069\u306e\u3088\u3046\u306a\u4f4d\u7f6e\u4ed8\u3051\u304c\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u901a\u3058\u3066\u3001\u305d\u306e\u6027\u8cea\u3084\u4ed5\u8a33\u306e\u5177\u4f53\u4f8b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/1953\/?provider=ac_basic&provider_info=cv.24199.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2026\/01\/minibook_accounting_24199.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u4ed5\u8a33\u30cf\u30f3\u30c9\u30d6\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u4ed5\u8a33\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\uff1f<\/h2>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u4f01\u696d\u304c\u904e\u53bb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u7d99\u7d9a\u3057\u3066\u84c4\u7a4d\u3055\u308c\u305f\u672a\u5206\u914d\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u914d\u5f53\u3001\u5185\u90e8\u7559\u4fdd\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u7684\u7528\u9014\u306e\u305f\u3081\u306b\u4fdd\u6301\u3055\u308c\u308b\u5229\u76ca\u306e\u90e8\u5206\u3067\u3042\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u81ea\u5df1\u8cc7\u672c\u6b04\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u4f01\u696d\u304c\u7a3c\u3044\u3060\u5229\u76ca\u304b\u3089\u6cd5\u5b9a\u6e96\u5099\u91d1\u3084\u914d\u5f53\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5b89\u5b9a\u6027\u3084\u5c06\u6765\u306e\u6295\u8cc7\u306e\u305f\u3081\u306e\u8cc7\u6e90\u3068\u3057\u3066\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u3092\u53cd\u6620\u3057\u3001\u9577\u671f\u7684\u306a\u6210\u9577\u3084\u767a\u5c55\u3092\u652f\u3048\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff1d\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\uff0b\u7e70\u8d8a\u5229\u76ca\uff0b\u4efb\u610f\u7a4d\u7acb\u91d1\u306e\u53d6\u308a\u5d29\u3057\u984d\uff09-\u671f\u4e2d\u914d\u5f53\u984d-\u914d\u5f53\u306b\u4f34\u3046\u5229\u76ca\u6e96\u5099\u91d1\u7a4d\u7acb\u984d<\/b><\/p>\n<p>\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u305d\u306e\u4f01\u696d\u304c<a href=\"https:\/\/biz.moneyforward.com\/words\/2254\/\" data-internallinksmanager029f6b8e52c=\"275\" title=\"\u4f1a\u8a08\u671f\u9593\">\u4f1a\u8a08\u671f\u9593<\/a>\u4e2d\u306b\u5f97\u305f\u58f2\u4e0a\u304b\u3089\u8cbb\u7528\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u7e70\u8d8a\u5229\u76ca\u3068\u306f\u524d\u671f\u306b\u5229\u76ca\u51e6\u5206\u3055\u308c\u305a\u306b\u7e70\u308a\u8d8a\u3055\u308c\u305f\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u4f4d\u7f6e\u4ed8\u3051<\/h2>\n<div align=\"center\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2016\/09\/3_1.jpg\" alt=\"\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u56f3\" \/><\/div>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3046\u3061\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u4e2d\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u682a\u4e3b\u8cc7\u672c\u306e\u4e2d\u306b\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"182\" title=\"\u8cc7\u672c\u5270\u4f59\u91d1\">\u8cc7\u672c\u5270\u4f59\u91d1<\/a>\u300d\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u300d\u3068\u3044\u3046\u533a\u5206\u304c\u3042\u308a\u3001\u3053\u306e\u3046\u3061\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u542b\u307e\u308c\u308b\u306e\u306f\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3067\u3059\u3002<\/p>\n<p>\u5229\u76ca\u5270\u4f59\u91d1\u306b\u306f\u300c\u5229\u76ca\u6e96\u5099\u91d1\u300d\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e2\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u3001\u3053\u306e\u3046\u3061\u306e\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306b\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3053\u306e\u5229\u76ca\u5270\u4f59\u91d1\u3068\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5229\u76ca\u5270\u4f59\u91d1\u3068\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/h2>\n<h3>\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3046\u3061\u793e\u5185\u7559\u4fdd\u3092\u3059\u308b\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306f\u5229\u76ca\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u884c\u3046\u5834\u5408\u3001\u914d\u5f53\u306b\u3088\u3063\u3066\u6e1b\u5c11\u3059\u308b\u5270\u4f59\u91d1\u306e\u984d\u306e10\uff05\u3092\u3053\u306e\u5229\u76ca\u6e96\u5099\u91d1\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"211\" title=\"\u8cc7\u672c\u6e96\u5099\u91d1\">\u8cc7\u672c\u6e96\u5099\u91d1<\/a>\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u3063\u3066\u7a4d\u307f\u7acb\u3066\u3089\u308c\u305f\u304a\u91d1\u304c\u3001\u5229\u76ca\u5270\u4f59\u91d1\u3092\u69cb\u6210\u3059\u308b2\u3064\u306e\u533a\u5206\u306e\u3046\u3061\u5229\u76ca\u6e96\u5099\u91d1\u3067\u3059\u3002\u3053\u306e\u304a\u91d1\u306f\u4efb\u610f\u306b\u53d6\u308a\u5d29\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306b\u3088\u3063\u3066\u53d6\u308a\u5d29\u3059\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u65e7\u5546\u6cd5\u306b\u304a\u3051\u308b\u8cc7\u672c\u7d44\u5165\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4efb\u610f\u7a4d\u7acb\u91d1\u3068\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/h3>\n<p>\u3082\u30461\u3064\u306e\u533a\u5206\u3067\u3042\u308b\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306f\u5229\u76ca\u6e96\u5099\u91d1\u4ee5\u5916\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\u306f\u300c\u4efb\u610f\u7a4d\u7acb\u91d1\u300d\u3068\u300c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e2\u3064\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u4efb\u610f\u7a4d\u7acb\u91d1\u306f\u4f01\u696d\u81ea\u8eab\u306e\u5224\u65ad\u3067\u7a4d\u307f\u7acb\u3066\u308b\u3082\u306e\u3067\u3001\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u76ee\u7684\u3084\u7a4d\u7acb\u57fa\u6e96\u3001\u51e6\u5206\u65b9\u6cd5\u306a\u3069\u3092\u4efb\u610f\u3067\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/2010\/\" data-internallinksmanager029f6b8e52c=\"280\" title=\"\u4f1a\u8a08\u76e3\u67fb\">\u4f1a\u8a08\u76e3\u67fb<\/a>\u4eba\u8a2d\u7f6e\u4f1a\u793e\u306e\u5834\u5408\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u306b\u5b9a\u3081\u3066\u304a\u3051\u3070<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u3067\u3053\u308c\u3092\u6c7a\u8b70\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u4efb\u610f\u7a4d\u7acb\u91d1\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u7a4d\u7acb\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #036;\"><b>1.<a href=\"https:\/\/biz.moneyforward.com\/words\/2157\/\" data-internallinksmanager029f6b8e52c=\"228\" title=\"\u5225\u9014\u7a4d\u7acb\u91d1\">\u5225\u9014\u7a4d\u7acb\u91d1<\/a><\/b><\/span><br \/>\n\u2192\u591a\u304f\u306e\u4f01\u696d\u304c\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4efb\u610f\u7a4d\u7acb\u91d1\u306e1\u3064\u3002\u7279\u5b9a\u306e\u5229\u7528\u76ee\u7684\u306b\u9650\u5b9a\u305b\u305a\u306b\u3001\u5c06\u6765\u306e\u4f55\u3089\u304b\u306e\u4f7f\u9014\u306e\u305f\u3081\u306b\u7a4d\u307f\u7acb\u3066\u3066\u304a\u304f\u3082\u306e\u306a\u306e\u3067\u3001\u5229\u76ca\u7559\u4fdd\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u308a\u5d29\u3059\u5834\u5408\u306f\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u7d4c\u3066\u3001<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>\u306b\u305d\u306e\u4e8b\u5b9f\u3092\u8a18\u8f09\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #036;\"><b>2.\u914d\u5f53\u5e73\u5747\u7a4d\u7acb\u91d1<\/b><\/span><br \/>\n\u2192\u4f01\u696d\u304c\u696d\u7e3e\u4e0d\u632f\u306b\u9665\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u4e00\u5b9a\u306e\u914d\u5f53\u984d\u3092\u7dad\u6301\u3067\u304d\u308b\u3088\u3046\u306b\u3042\u3089\u304b\u3058\u3081\u7a4d\u307f\u7acb\u3066\u3066\u304a\u304f\u7a4d\u7acb\u91d1\u3002\u696d\u7e3e\u304c\u597d\u8abf\u306a\u3068\u304d\u306b\u7a4d\u307f\u7acb\u3066\u3066\u304a\u304d\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002\u3053\u306e\u76ee\u7684\u306b\u5408\u81f4\u3057\u305f\u53d6\u308a\u5d29\u3057\u3067\u3042\u308c\u3070\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u3092\u7d4c\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u305d\u306e\u4e8b\u5b9f\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76ee\u7684\u5916\u306e\u53d6\u308a\u5d29\u3057\u306e\u5834\u5408\u306f\u5225\u9014\u7a4d\u7acb\u91d1\u540c\u69d8\u306b\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #036;\"><b>3.\u5727\u7e2e\u7a4d\u7acb\u91d1<\/b><\/span><br \/>\n\u2192<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u307e\u305f\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u3067\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u5727\u7e2e\u3059\u308b\u5834\u5408\u306e\u7a4d\u7acb\u91d1\u3002<\/p>\n<p><span style=\"color: #036;\"><b>4.\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u7b49<\/b><\/span><br \/>\n\u2192\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u7279\u5225\u511f\u5374\u307e\u305f\u306f\u5272\u308a\u5897\u3057\u511f\u5374\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u3067\u7a4d\u307f\u7acb\u3066\u305f\u3082\u306e\u3002<\/p>\n<p>\u3053\u308c\u3089\u3059\u3079\u3066\u306b\u8a72\u5f53\u3057\u306a\u3044\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u304c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\u793e\u5185\u7559\u4fdd\u3092\u3059\u308b\u5229\u76ca\u306e\u3046\u3061\u3001\u5229\u76ca\u6e96\u5099\u91d1\u3068\u4efb\u610f\u7a4d\u7acb\u91d1\u4ee5\u5916\u306e\u5229\u76ca\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3053\u308c\u306f\u682a\u4e3b\u3078\u306e\u914d\u5f53\u306e\u539f\u8cc7\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<h3>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d160\u4e07\u5186\u3092\u5225\u9014\u7a4d\u7acb\u91d1\u306b\u7a4d\u307f\u7acb\u3066\u305f\u30b1\u30fc\u30b9<\/h3>\n\n<table id=\"tablepress-100\" class=\"tablepress tablepress-id-100\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/center><\/td><td class=\"column-2\"><center>600,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u5225\u9014\u7a4d\u7acb\u91d1<\/center><\/td><td class=\"column-4\"><center>600,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u5225\u9014\u7a4d\u7acb\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u308b\u3068\u4f01\u696d\u306b\u306f\u305d\u306e\u5206\u306e\u304a\u91d1\u304c\u5165\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u5225\u9014\u7a4d\u7acb\u91d1\u306f\u8cb8\u65b9\u79d1\u76ee\u306b\u8a18\u5165\u3055\u308c\u307e\u3059\u3002\u5225\u9014\u7a4d\u7acb\u91d1\u5206\u306e\u304a\u91d1\u304c\u5165\u3063\u3066\u304d\u305f\u7406\u7531\u3068\u306a\u308b\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u501f\u65b9\u79d1\u76ee\u3068\u3057\u3066\u8a18\u5165\u3055\u308c\u307e\u3059\u3002\u91d1\u984d\u306f\u4e21\u65b9\u3068\u308260\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h3>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d160\u4e07\u5186\u306e\u914d\u5f53\u304c\u6c7a\u8b70\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/h3>\n\n<table id=\"tablepress-101\" class=\"tablepress tablepress-id-101\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/center><\/td><td class=\"column-2\"><center>600,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u672a\u6255\u914d\u5f53\u91d1<\/center><\/td><td class=\"column-4\"><center>600,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u3053\u306e\u5834\u5408\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u4f01\u696d\u304b\u3089\u51fa\u3066\u3044\u304f\u304a\u91d1\u306b\u306a\u308b\u306e\u3067\u501f\u65b9\u79d1\u76ee\u306b\u8a18\u5165\u3055\u308c\u307e\u3059\u3002\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u914d\u5f53\u304c\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3055\u308c\u3066\u3082\u3001\u3059\u3050\u306b\u652f\u51fa\u304c\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u50b5\u52d9\uff08\u8ca0\u50b5\uff09\u3068\u3057\u3066\u4e00\u6642\u7684\u306b\u51e6\u7406\u3059\u308b\u300c<b>\u672a\u6255\u914d\u5f53\u91d1\u52d8\u5b9a<\/b>\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u8cb8\u65b9\u79d1\u76ee\u306f\u672a\u6255\u914d\u5f53\u91d1\u3067\u3059\u3002\u306a\u304a\u91d1\u984d\u306f\u4e21\u65b9\u3068\u308260\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3068\u306f<\/h2>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306e\u306f\u3001\u901a\u5e38\u3001\u4f01\u696d\u304c\u7d2f\u7a4d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3067\u3059\u3002\u3053\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002<\/p>\n<ol>\n<li><strong>\u9023\u7d9a\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/236\/\" data-internallinksmanager029f6b8e52c=\"258\" title=\"\u55b6\u696d\u640d\u5931\">\u55b6\u696d\u640d\u5931<\/a><\/strong>: \u4f01\u696d\u304c\u9023\u7d9a\u3057\u3066\u640d\u5931\u3092\u51fa\u3057\u3001\u4ee5\u524d\u306b\u84c4\u7a4d\u3055\u308c\u305f\u5229\u76ca\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u5927\u898f\u6a21\u306a\u6e1b\u640d\u640d\u5931<\/strong>: \u8cc7\u7523\u306e\u4fa1\u5024\u304c\u6025\u6fc0\u306b\u4e0b\u304c\u308a\u3001\u305d\u306e\u6e1b\u640d\u3092\u8a08\u4e0a\u3057\u305f\u7d50\u679c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u5927\u304d\u306a\u640d\u5931\u304c\u53cd\u6620\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u7279\u5225\u640d\u5931\u306e\u767a\u751f<\/strong>: <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47274\/\" data-internallinksmanager029f6b8e52c=\"352\" title=\"\u707d\u5bb3\u640d\u5931\">\u707d\u5bb3\u640d\u5931<\/a>\u3084\u8a34\u8a1f\u8cbb\u7528\u306a\u3069\u3001\u4e88\u671f\u305b\u306c\u4e00\u6642\u7684\u306a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3082\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>\u3053\u308c\u3089\u306e\u640d\u5931\u304c\u7d2f\u7a4d\u3057\u3001\u904e\u53bb\u306b\u84c4\u7a4d\u3055\u308c\u305f\u5229\u76ca\u3092\u4e0a\u56de\u308b\u3068\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308a\u3001\u8ca1\u52d9\u4e0a\u306e\u8b66\u544a\u4fe1\u53f7\u3068\u898b\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u300c<b>\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u3046\u3061\u4efb\u610f\u7a4d\u7acb\u91d1\u4ee5\u5916\u306e\u3082\u306e<\/b>\u300d\u3067\u3042\u308a\u3001\u304b\u3064\u682a\u4e3b\u3078\u306e\u914d\u5f53\u306e\u539f\u8cc7\u3067\u3059\u3002<\/p>\n<p>\u5229\u76ca\u5270\u4f59\u91d1\u3084\u4efb\u610f\u7a4d\u7acb\u91d1\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u3067\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304c\u3069\u3046\u3044\u3046\u304a\u91d1\u306a\u306e\u304b\u3001\u305d\u3057\u3066\u3069\u3046\u53d6\u308a\u6271\u3046\u3079\u304d\u306a\u306e\u304b\u304c\u3088\u308a\u6df1\u304f\u7406\u89e3\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u95a2\u9023\u8a18\u4e8b<\/h3>\n<p>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/other-surplus\/\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306f<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/financial-statements-legal-bases\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u307e\u3068\u3081<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/how-to-balance-sheet\/\" target=\"_blank\" 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