{"id":24340,"date":"2016-09-26T11:06:20","date_gmt":"2016-09-26T02:06:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24340"},"modified":"2026-01-27T09:16:03","modified_gmt":"2026-01-27T00:16:03","slug":"reserved-surplus","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24340\/","title":{"rendered":"\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u3069\u3093\u306a\u52d8\u5b9a\u79d1\u76ee\uff1f\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7406\u7531\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u6cd5\u5b9a\u6e96\u5099\u91d1\u306e1\u3064\u3067\u3042\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u5270\u4f59\u91d1\u3092\u682a\u4e3b\u306b\u914d\u5f53\u3059\u308b\u5834\u5408\u306b\u3001\u6cd5\u52d9\u7701\u4ee4\u306e\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u898f\u5b9a\u3055\u308c\u305f\u8a08\u7b97\u65b9\u6cd5\u3067\u6c42\u3081\u305f\u984d\u3092\u5229\u76ca\u6e96\u5099\u91d1\u306b\u56de\u3059\u3053\u3068\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u304b\u7d39\u4ecb\u3057\u3001\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u7406\u7531\u3084\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u3069\u3093\u306a\u52d8\u5b9a\u79d1\u76ee\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u6e96\u5099\u91d1\u306e\u4e00\u3064\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45650\/\" data-internallinksmanager029f6b8e52c=\"236\" title=\"\u5229\u76ca\u5270\u4f59\u91d1\">\u5229\u76ca\u5270\u4f59\u91d1<\/a>\u306e\u4e00\u90e8\u3092\u914d\u5f53\u3068\u3057\u3066\u682a\u4e3b\u306b\u9084\u5143\u3059\u308b\u969b\u3001\u914d\u5f53\u91d1\u984d\u306e10\u5206\u306e1\u3092\u7a4d\u307f\u7acb\u3066\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u6e96\u5099\u91d1\u306e\u9650\u5ea6\u984d\u306f\u3001<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\u5408\u308f\u305b\u305f\u6cd5\u5b9a\u6e96\u5099\u91d1\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306e4\u5206\u306e1\u306b\u9054\u3059\u308b\u307e\u3067\u3067\u3059\u3002<\/p>\n<h2>\u5229\u76ca\u6e96\u5099\u91d1\u306e\u8a08\u4e0a\u306f\u306a\u305c\u5fc5\u8981\u306a\u306e\u304b<\/h2>\n<p>\u524d\u8ff0\u3057\u305f\u901a\u308a\u5229\u76ca\u6e96\u5099\u91d1\u306f\u6cd5\u5b9a\u6e96\u5099\u91d1\u3068\u3044\u3046\u6027\u8cea\u3092\u6301\u3064\u305f\u3081\u3001\u914d\u5f53\u3092\u884c\u306a\u3046\u5834\u5408\u306b\u306f\u5229\u76ca\u5270\u4f59\u91d1\u304b\u3089\u5fc5\u305a\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u898f\u5236\u5316\u3057\u3066\u307e\u3067\u5229\u76ca\u6e96\u5099\u91d1\u306e\u8a08\u4e0a\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u308b\u7406\u7531\u306f\u3001\u50b5\u6a29\u8005\u306b\u3068\u3063\u3066\u306e\u552f\u4e00\u306e\u5f15\u304d\u5f53\u3066\u3067\u3042\u308b\u4f1a\u793e\u306e\u8ca1\u7523\u3092\u4fdd\u5168\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u8ca1\u7523\u306f\u682a\u4e3b\u306b\u3088\u3063\u3066\u51fa\u8cc7\u3055\u308c\u305f\u682a\u5f0f\u304c\u96c6\u7d50\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u682a\u4e3b\u306b\u306f\u300c\u914d\u5f53\u91d1\u3092\u8cb0\u3046\u6a29\u5229\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u793e\u50b5\u3092\u53d6\u5f97\u3057\u305f\u793e\u50b5\u6a29\u8005\u306f\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u8005\u3067\u3042\u308a\u3001\u300c\u4e00\u5b9a\u306e\u5229\u606f\u3092\u8981\u6c42\u3059\u308b\u6a29\u5229\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304c\u5f97\u305f\u5229\u76ca\u304b\u3089\u5229\u76ca\u6e96\u5099\u91d1\u3092\u8a08\u4e0a\u305b\u305a\u306b\u682a\u4e3b\u3078\u914d\u5f53\u3092\u884c\u306a\u3048\u3070\u3001\u50b5\u6a29\u8005\u3078\u652f\u6255\u3046\u5229\u606f\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u304b\u306d\u307e\u305b\u3093\u3002\u682a\u4e3b\u3078\u914d\u5f53\u3092\u884c\u306a\u3046\u524d\u306b\u5229\u76ca\u6e96\u5099\u91d1\u3092\u4fdd\u5168\u3059\u308b\u3053\u3068\u306b\u4f9d\u3063\u3066\u3001\u4f1a\u793e\u8ca1\u7523\u304c\u914d\u5f53\u306b\u3088\u3063\u3066\u6d41\u51fa\u3059\u308b\u306e\u3092\u9632\u3050\u3068\u540c\u6642\u306b\u50b5\u6a29\u8005\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u6df1\u304f\u95a2\u308f\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>\u5229\u76ca\u6e96\u5099\u91d1\u306f\u4f1a\u793e\u6cd5\u3067\u3069\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304b<\/h2>\n<p>\u5229\u76ca\u6e96\u5099\u91d1\u306f\u3001\u4f1a\u793e\u6cd5\u7b2c445\u6761\u7b2c4\u9805\u306b\u3088\u3063\u3066\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u5f53\u8a72\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u3088\u308a\u6e1b\u5c11\u3059\u308b\u5270\u4f59\u91d1\u306e\u984d\u306b\u5341\u5206\u306e\u4e00\u3092\u4e57\u3058\u3066\u5f97\u305f\u984d\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u53c8\u306f\u5229\u76ca\u6e96\u5099\u91d1\uff08\u4ee5\u4e0b\u300c\u6e96\u5099\u91d1\u300d\u3068\u7dcf\u79f0\u3059\u308b\u3002\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a<span style=\"background-color: #ffff99;\"><b>\u300c\u5270\u4f59\u91d1\u3092\u682a\u4e3b\u306b\u914d\u5f53\u3059\u308b\u524d\u306b\u3001\u539f\u8cc7\u3067\u3042\u308b\u5270\u4f59\u91d1\u306b1\/10\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u304b\u5229\u76ca\u6e96\u5099\u91d1\u3068\u3057\u3066\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u7b2c22\u6761\u7b2c2\u9805\u3067\u306f\u5229\u76ca\u6e96\u5099\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u682a\u5f0f\u4f1a\u793e\u304c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u5f8c\u306e\u5229\u76ca\u6e96\u5099\u91d1\u306e\u984d\u306f\u3001\u5f53\u8a72\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306e\u76f4\u524d\u306e\u5229\u76ca\u6e96\u5099\u91d1\u306e\u984d\u306b\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u984d\u3092\u52a0\u3048\u3066\u5f97\u305f\u984d\u3068\u3059\u308b\u3002<br \/>\n\u7b2c1\u53f7\u3000\u5f53\u8a72\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u3059\u308b\u65e5\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u306e\u984d\u304c\u5f53\u8a72\u65e5\u306b\u304a\u3051\u308b\u57fa\u6e96\u8cc7\u672c\u91d1\u984d\uff08\u8cc7\u672c\u91d1\u306e\u984d\u306b\u56db\u5206\u306e\u4e00\u3092\u4e57\u3058\u3066\u5f97\u305f\u984d\u3092\u3044\u3046\uff09\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u30000<br \/>\n\u7b2c2\u53f7\u3000\u5f53\u8a72\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u3059\u308b\u65e5\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u306e\u984d\u304c\u5f53\u8a72\u65e5\u306b\u304a\u3051\u308b\u57fa\u6e96\u8cc7\u672c\u91d1\u984d\uff08\u8cc7\u672c\u91d1\u306e\u984d\u306b\u56db\u5206\u306e\u4e00\u3092\u4e57\u3058\u3066\u5f97\u305f\u984d\u3092\u3044\u3046\uff09\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u3000\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u984d\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u306b\u5229\u76ca\u5270\u4f59\u91d1\u914d\u5f53\u5272\u5408\uff08\u6b21\u6761\u7b2c\u4e8c\u53f7\u30a4\u306b\u63b2\u3052\u308b\u984d\u3092\u6cd5\u7b2c446\u6761\u7b2c6\u53f7 \u306b\u63b2\u3052\u308b\u984d\u3067\u9664\u3057\u3066\u5f97\u305f\u5272\u5408\u3092\u3044\u3046\u3002\uff09\u3092\u4e57\u3058\u3066\u5f97\u305f\u984d<br \/>\n\u30a4\u3000\u5f53\u8a72\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u3059\u308b\u65e5\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u8a08\u4e0a\u9650\u5ea6\u984d<br \/>\n\u30ed\u3000\u6cd5\u7b2c446\u6761\u7b2c6\u53f7 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style=\"color: #036;\"><b>\u5229\u76ca\u6e96\u5099\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u4e21\u8005\u3092\u6bd4\u8f03\u3057\u3001\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u984d\uff09<\/b><\/span><\/p>\n<div class=\"pr\">\u30a4\uff1a\u8cc7\u672c\u91d1\u00d71\/4\uff0d\uff08\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u3092\u5408\u8a08\u3057\u305f\u984d\uff09<br \/>\n\u30ed\uff1a\u5270\u4f59\u91d1\u00d71\/10<\/div>\n<h2>\u5229\u76ca\u6e96\u5099\u91d1\u3092\u8a08\u7b97\u3057\u3066\u307f\u3088\u3046<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3055\u3063\u305d\u304f\u4ee5\u4e0b\u306e\u4f8b\u984c\u306b\u5f93\u3063\u3066\u3001\u5229\u76ca\u6e96\u5099\u91d1\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: 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title=\"\u5225\u9014\u7a4d\u7acb\u91d1\">\u5225\u9014\u7a4d\u7acb\u91d1<\/a>\uff1a220\u5343\u5186<\/div>\n<p>\u5229\u76ca\u6e96\u5099\u91d1\u3092\u6c42\u3081\u308b\u624b\u9806\u306f\u3001<\/p>\n<p><b>1.\u65e2\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3042\u308b\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u3092\u5408\u8a08\u3057\u305f\u984d\u304c\u3001\u8cc7\u672c\u91d1\u306e1\/4\u306b\u9054\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/b><\/p>\n<p><b>2.\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5229\u76ca\u6e96\u5099\u91d1\u306f0\u5186\u3067\u3059\u304c\u3001\u9054\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u8cc7\u672c\u91d1\u306e1\/4\u304b\u3089\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u3092\u5408\u8a08\u3057\u305f\u984d\u3092\u6e1b\u7b97\u3057\u3001\u5dee\u984d\u3092\u6c42\u3081\u308b<\/b><\/p>\n<p><b>3.\u914d\u5f53\u539f\u8cc7\u3067\u3042\u308b\u5270\u4f59\u91d1\u306e1\/10\u3092\u6c42\u3081\u308b<\/b><\/p>\n<p><b>4.2\u30683\u3067\u6c42\u3081\u305f\u91d1\u984d\u306e\u5c11\u306a\u3044\u65b9\u3092\u5229\u76ca\u6e96\u5099\u91d1\u3068\u3059\u308b<\/b><\/p>\n<p>\u3068\u3044\u3046\u5185\u5bb9\u3067\u884c\u306a\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a1\u3067\u3059\u304c\u3001\u65e2\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3042\u308b\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u3092\u5408\u8a08\u3057\u305f\u984d\u306f970\u5343\u5186\u3067\u3042\u308a\u3001\u8cc7\u672c\u91d1\u306e1\/4\u306f\u30016,180\u5343\u5186\u00d71\/4\uff1d1,545\u5343\u5186\u3067\u3059\u3002<\/p>\n<p>\u65e2\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3042\u308b\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u3092\u5408\u8a08\u3057\u305f\u984d\uff08970\u5343\u5186\uff09\u306f\u8cc7\u672c\u91d1\u306e1\/4\uff081,545\u5343\u5186\uff09\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b2\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d1\u306e1\/4\uff081,545\u5343\u5186\uff09\u304b\u3089\u65e2\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3042\u308b\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u5229\u76ca\u6e96\u5099\u91d1\u306e\u5408\u8a08\u984d\uff08970\u5343\u5186\uff09\u3092\u5dee\u3057\u5f15\u304d\u3001575\u5343\u5186\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>3\u306e\u300c\u914d\u5f53\u539f\u8cc7\u3067\u3042\u308b\u5270\u4f59\u91d1\u306e1\/10\u3092\u6c42\u3081\u308b\u300d\u306f\u3001\u5270\u4f59\u91d15,500\u5343\u5186\u00d71\/10\uff1d550\u5343\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b4\u3067\u30012\u30683\u3067\u6c42\u3081\u305f\u91d1\u984d\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<p>2\uff1a575\u5343\u5186\u3000\uff1e\u30003\uff1a550\u5343\u5186<\/p>\n<p>\u3088\u3063\u3066\u5229\u76ca\u6e96\u5099\u91d1\u306f\u3001550\u5343\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u3057\u305f\u5229\u76ca\u6e96\u5099\u91d1\u3092\u4ed5\u8a33\u306b\u8d77\u3053\u3059\u3068\u3001<\/p>\n\n<table id=\"tablepress-131\" class=\"tablepress tablepress-id-131\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><td class=\"column-2\"><\/td><th class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><td class=\"column-4\"><\/td>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/td><td class=\"column-2\">6,270,000\u5186<\/td><td class=\"column-3\">\u672a\u6255\u914d\u5f53\u91d1<\/td><td class=\"column-4\">5,500,000\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td class=\"column-3\">\u5229\u76ca\u6e96\u5099\u91d1<\/td><td class=\"column-4\">550,000\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td class=\"column-3\">\u5225\u9014\u7a4d\u7acb\u91d1<\/td><td class=\"column-4\">220,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u682a\u4e3b\u3078\u652f\u6255\u3046\u914d\u5f53\u91d1\u306b\u300c\u672a\u6255\u914d\u5f53\u91d1\u300d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u51e6\u5206\u304c\u6c7a\u5b9a\u3057\u305f\u306b\u904e\u304e\u305a\u652f\u6255\u3044\u306f\u307e\u3060\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u306e\u304c\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u969b\u306e\u4ed5\u8a33\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-132\" class=\"tablepress tablepress-id-132\">\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\u79d1\u76ee<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u672a\u6255\u914d\u5f53\u91d1<\/td><td class=\"column-2\">5,500,000\u5186<\/td><td class=\"column-3\">\u5f53\u5ea7\u9810\u91d1<\/td><td class=\"column-4\">5,500,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u5229\u76ca\u6e96\u5099\u91d1\u306f\u6cd5\u5b9a\u6e96\u5099\u91d1\u306e1\u3064\u3067\u3059\u304c\u3001\u682a\u4e3b\u3078\u914d\u5f53\u3092\u884c\u306a\u3046\u5834\u5408\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u4f1a\u793e\u6cd5\u306a\u3069\u306b\u3088\u3063\u3066\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u4f8b\u984c\u306e\u3088\u3046\u306b\u3001\u6cd5\u5b9a\u6e96\u5099\u91d1\u4ee5\u5916\u306b\u3082\u305d\u306e\u4ed6\u6e96\u5099\u91d1\u3084\u7a4d\u7acb\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6e96\u5099\u91d1\u3092\u7a4d\u307f\u4e0a\u3052\u308b\u3053\u3068\u3068\u4f1a\u793e\u8ca1\u7523\u3068\u50b5\u6a29\u8005\u3092\u4fdd\u5168\u3059\u308b\u3053\u3068\u306f\u3001\u5bc6\u306b\u95a2\u308f\u308a\u5408\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u95a2\u9023\u8a18\u4e8b<\/h3>\n<p>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/retained-earnings-brought-forward\/\" target=\"_blank\" rel=\"noopener\">\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\uff1f\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306e\u4f4d\u7f6e\u4ed8\u3051\u3068\u4ed5\u8a33\u306e\u30eb\u30fc\u30eb<\/a><br \/>\n\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\/kojin-kaikei\/how-to-write-journal\/\" target=\"_blank\" rel=\"noopener\">\u4ed5\u8a33\u5e33\u306e\u66f8\u304d\u65b9\u306e\u57fa\u790e\u77e5\u8b58<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5229\u76ca\u6e96\u5099\u91d1\u3068\u306f\u6cd5\u5b9a\u6e96\u5099\u91d1\u306e1\u3064\u3067\u3042\u308a\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u5270\u4f59\u91d1\u3092\u682a\u4e3b\u306b\u914d\u5f53\u3059\u308b\u5834\u5408\u306b\u3001\u6cd5\u52d9\u7701\u4ee4\u306e\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u898f\u5b9a\u3055\u308c\u305f\u8a08\u7b97\u65b9\u6cd5\u3067\u6c42\u3081\u305f\u984d\u3092\u5229\u76ca\u6e96\u5099\u91d1\u306b\u56de\u3059\u3053\u3068\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u5229\u76ca 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