{"id":24732,"date":"2016-11-29T10:42:07","date_gmt":"2016-11-29T01:42:07","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24732"},"modified":"2026-01-29T12:46:34","modified_gmt":"2026-01-29T03:46:34","slug":"reserve-for-taxes","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24732\/","title":{"rendered":"\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u306e\u8868\u8a18\u65b9\u6cd5\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u7d4c\u7406\u306b\u643a\u308f\u308b\u65b9\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u7570\u3092\u8868\u3059\u6cd5\u4eba\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306e\u300c\u5225\u88684\u300d\u3084\u3001\u7d0d\u7a0e\u72b6\u6cc1\u3092\u8868\u3059\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u5225\u88685-2\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u610f\u5473\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u6cd5\u4eba\u7a0e\u3067\u7528\u3044\u3089\u308c\u308b\u7d0d\u7a0e\u5145\u5f53\u91d1\u306b\u3064\u3044\u3066\u4e01\u5be7\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\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\/1893\/?provider=ac_basic&provider_info=cv.24732.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\/basic\/wp-content\/uploads\/2026\/01\/minibook_accounting_24732.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>\u7d0d\u7a0e\u5145\u5f53\u91d1 \u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u7d0d\u7a0e\u5145\u5f53\u91d1 \u65e9\u308f\u304b\u308a\u30ac\u30a4\u30c9\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>\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u306f\uff1f<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306b\u304a\u3051\u308b\u5229\u76ca\u306e\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u5229\u76ca\u306e\u984d\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u4e0a\u306e\u6240\u5f97\u306e\u5dee\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u8cbb\u7528\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3057\u3066\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u3067\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\u306a\u3069\uff09\u3092\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3067\u5fc5\u305a\u3068\u8a00\u3063\u3066\u3044\u3044\u307b\u3069\u7528\u3044\u3089\u308c\u308b\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u7533\u544a\u66f8\u4e0a\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u306f\u3001\u6c7a\u7b97\u6642\u306b\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u6cd5\u4eba\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u30fb\u4e8b\u696d\u7a0e\u306e\u3053\u3068\u3067\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u4f1a\u8a08\u4e0a\u3067\u306e\u300c\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u540c\u3058\u610f\u5473\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3053\u306e\u7d0d\u7a0e\u5145\u5f53\u91d1\u304c\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4e0a\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u6b21\u306f\u4e8b\u4f8b\u3092\u307f\u306a\u304c\u3089\u5177\u4f53\u7684\u306b\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u7d0d\u7a0e\u5145\u5f53\u91d1\u3092\u5b9f\u969b\u306e\u5225\u8868\u3067\u78ba\u8a8d<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u660e\u7d30\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5225\u8868\u3001\u4ed8\u8868\u304a\u3088\u3073\u305d\u306e\u4ed6\u660e\u7d30\u66f8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001\u7d4c\u7406\u3068\u3057\u3066\u7279\u306b\u78ba\u8a8d\u3059\u3079\u304d\u306a\u306e\u304c\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u7570\u3092\u8abf\u6574\u3059\u308b\u300c\u5225\u88684\u300d\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u65b9\u6cd5\u3084\u7d0d\u4ed8\u72b6\u6cc1\u3092\u8868\u3059\u300c\u5225\u88685(2)\u300d\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u3068\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\uff08\u5225\u88684\u3068\u5225\u88685(2)\uff09\u306e\u8a18\u8f09\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"color: #036;\"><b>\u4e8b\u4f8b\uff1a\u3000A\u793e\u306e\u7b2c10\u671f\uff08H27.4.1\u301cH28.3.31\uff09\u306b\u3064\u3044\u3066<\/b><\/span><\/p>\n<p>(1) H.27.6.20<br \/>\n\u524d\u671f\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7d0d\u4ed8\u306e\u305f\u3081\u3001550\u4e07\u5186\uff08\u6cd5\u4eba\u7a0e360\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e80\u4e07\u5186\u3001\u4e8b\u696d\u7a0e110\u4e07\u5186\uff09\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u3002<\/p>\n<p>(2) H.27.12.20<br \/>\n\u5f53\u671f\u306e\u4e2d\u9593\u7533\u544a\u306e\u7d0d\u4ed8\u306e\u305f\u3081\u3001480\u4e07\u5186\uff08\u6cd5\u4eba\u7a0e330\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e60\u4e07\u5186\u3001\u4e8b\u696d\u7a0e90\u4e07\u5186\uff09\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u3002<\/p>\n<p>(3)\u6c7a\u7b97\u51e6\u7406<br \/>\n\u5f53\u671f\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7d0d\u4ed8\u306e\u305f\u3081\u3001520\u4e07\u5186\uff08\u6cd5\u4eba\u7a0e350\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e70\u4e07\u5186\u3001\u4e8b\u696d\u7a0e100\u4e07\u5186\uff09\u3092\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p><span style=\"color: #036;\"><b>\uff1c\u7d4c\u7406\u51e6\u7406\uff1e<\/b><\/span><br \/>\n\n<table id=\"tablepress-210\" class=\"tablepress tablepress-id-210\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th colspan=\"2\" class=\"column-2\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-4\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><div align=\"center\">(1)<\/div><\/td><td class=\"column-2\"><center>\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/center><\/td><td class=\"column-3\"><center>5,500,000\u5186<\/center><\/td><td class=\"column-4\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td class=\"column-5\"><center>5,500,000\u5186<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><div align=\"center\">(2)<\/div><\/td><td class=\"column-2\"><center>\u6cd5\u4eba\u7a0e\u7b49<\/center><\/td><td class=\"column-3\"><center>4,800,000\u5186<\/center><\/td><td class=\"column-4\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td class=\"column-5\"><center>4,800,000\u5186<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><div align=\"center\">(3)<\/div><\/td><td class=\"column-2\"><center>\u6cd5\u4eba\u7a0e\u7b49 <\/center><\/td><td class=\"column-3\"><center>5,200,000\u5186<\/center><\/td><td class=\"column-4\"><center>\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/center><\/td><td class=\"column-5\"><center>5,200,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-210 from cache --><\/p>\n<p>\u7d4c\u7406\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5225\u88684\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #036;\"><b>\u56f31\uff1a\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8 \u5225\u88684\uff09<\/b><\/span><\/p>\n<div align=\"center\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2016\/10\/12_1.jpg\" alt=\"\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8 \u5225\u88684\uff09\" width=\"70%\" \/><\/div>\n<p>\u56f31\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u984d\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u3068\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u30fb\u640d\u76ca\u306e\u5dee\u984d\u3092\u8abf\u6574\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306e\u3082\u3068\u306b\u306a\u308b\u5229\u76ca\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff09\u3092\u7b97\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56f3\u5168\u4f53\u304b\u3089\u898b\u308b\u3068\u3001\u300c\u5f53\u671f\u5229\u76ca\u53c8\u306f\u5f53\u671f\u6b20\u640d\u306e\u984d\u300d\u3068\u3044\u3046\u4f1a\u8a08\u4e0a\u306e\u6c7a\u7b97\u306e\u7a0e\u5f15\u5f8c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u306e\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u300c\u52a0\u7b97\u300d\u6b04\u306b\u76ca\u91d1\u7b97\u5165\u30fb\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5404\u9805\u76ee\u304c\u3042\u308a\u3001\u300c\u6e1b\u7b97\u300d\u6b04\u306b\u76ca\u91d1\u4e0d\u7b97\u5165\u30fb\u640d\u91d1\u7b97\u5165\u306e\u5404\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e00\u756a\u4e0b\u306e\u300c\u6240\u5f97\u91d1\u984d\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/2248\/\" data-internallinksmanager029f6b8e52c=\"453\" title=\"\u6b20\u640d\u91d1\">\u6b20\u640d\u91d1<\/a>\u984d\u300d\u304c\u3001\u5404\u9805\u76ee\u3067\u8abf\u6574\u3057\u305f\u5f8c\u306e\u6cd5\u4eba\u7a0e\u4e0a\u306e\u5229\u76ca\u306e\u91d1\u984d\u3092\u8868\u3059\u6b04\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u5145\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001[5.\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1]\u306e\u9805\u76ee\u3067\u8abf\u6574\u3057\u307e\u3059\u3002\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u9805\u76ee\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u306f\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u3084\u3042\u308b\u3044\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1566\/\" data-internallinksmanager029f6b8e52c=\"353\" title=\"\u79df\u7a0e\u516c\u8ab2\">\u79df\u7a0e\u516c\u8ab2<\/a>\u300d\u3068\u3044\u3046<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u3067\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u91d1\u984d\u306f\u3001\u6c7a\u7b97\u51e6\u7406\u6642\u306b\u672a\u6255\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f520\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3067\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f\u969b\u306b\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u524d\u671f\u306b\u7d0d\u7a0e\u5145\u5f53\u91d1\u3068\u3057\u3066\u898b\u7a4d\u8a08\u4e0a\u3057\u3001\u5f53\u671f\u306b\u7d0d\u4ed8\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001[13.\u7d0d\u7a0e\u5145\u5f53\u91d1\u304b\u3089\u652f\u51fa\u3057\u305f\u4e8b\u696d\u7a0e\u7b49\u306e\u91d1\u984d]\u306b\u3001\u5f53\u671f\u306b\u7d0d\u4ed8\u3057\u305f\u4e8b\u696d\u7a0e\u5206\u3067\u3042\u308b110\u4e07\u5186\u306e\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5225\u88685(2)\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u4e0b\u306e\u56f32\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u3055\u3089\u306b\u4e8b\u696d\u7a0e\u306e\u7d4c\u7406\u51e6\u7406\u65b9\u6cd5\u3084\u7d0d\u4ed8\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306e\u8a18\u5165\u3057\u3066\u3044\u308b\u8868\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span 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style=\"color: #036;\"><b>\u56f33:\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u660e\u7d30\u6b04(\u78ba\u5b9a\u7533\u544a\u66f8 \u5225\u88685-2\u4e0b\u90e8)<\/b><\/span><br \/>\n<img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2016\/10\/12_3.jpg\" alt=\"\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u660e\u7d30\u6b04(\u78ba\u5b9a\u7533\u544a\u66f8 \u5225\u88685-2\u4e0b\u90e8\" \/><\/p>\n<p>\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u8a08\u7b97\u6b04\u306b\u3064\u3044\u3066\u3082\u3001\u4e0a\u8a18\u306e\u56f33\u304b\u3089\u4e8b\u4f8b\u306e\u30b1\u30fc\u30b9\u306b\u5408\u308f\u305b\u305f\u8a18\u5165\u65b9\u6cd5\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[31.\u671f\u9996\u7d0d\u7a0e\u5145\u5f53\u91d1]\u306f\u3001\u524d\u671f\u306b\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u91d1\u984d\u306e550\u4e07\u5186\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>[32.\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1]\u306b\u306f\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u51e6\u7406\u306b\u3088\u3063\u3066\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e520\u4e07\u5186\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5d29\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u671f\u306e\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u7d0d\u7a0e\u5145\u5f53\u91d1\u306e\u7d0d\u4ed8\u5206\u3092\u8a18\u5165\u3059\u308b\u306e\u3067\u3059\u304c\u3001[35.\u6cd5\u4eba\u7a0e\u984d\u7b49] \u306b\u306f\uff08\u6cd5\u4eba\u7a0e\uff0b\u4f4f\u6c11\u7a0e\uff09\u306e\u91d1\u984d\u300136.\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u7a0e\u306e\u91d1\u984d\u3092\u500b\u5225\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\uff08\u306a\u305c\u4e8b\u696d\u7a0e\u3060\u3051\u5225\u8a18\u5165\u3059\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u5225\u88684\u3067\u3082\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u7d0d\u4ed8\u6642\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002\uff09<\/p>\n<p>\u671f\u9996\u7d0d\u7a0e\u5145\u5f53\u91d1\u304b\u3089\u7e70\u5165\u3068\u53d6\u5d29\u3092\u884c\u3063\u3066[42.\u671f\u672b\u7d0d\u7a0e\u5145\u5f53\u91d1]\u306b520\u4e07\u5186\u304c\u6b8b\u308b\u3068\u3044\u3046\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u4f8b\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u51e6\u7406\u65b9\u6cd5\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u3067\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u3068\u7570\u306a\u308b\u7d4c\u7406\u51e6\u7406\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30b1\u30fc\u30b9\u306b\u5408\u308f\u305b\u3066\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306e\u9055\u3044\u304b\u3089\u3069\u3046\u3057\u3066\u3053\u306e\u3088\u3046\u306b\u8abf\u6574\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u8003\u3048\u3066\u307f\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u4eca\u56de\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 0px; border: 1px solid 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