{"id":40325,"date":"2019-10-18T11:00:20","date_gmt":"2019-10-18T02:00:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=40325"},"modified":"2026-01-08T10:59:41","modified_gmt":"2026-01-08T01:59:41","slug":"%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%ae%e4%b8%ad%e9%96%93%e7%b4%8d%e4%bb%98%e3%83%bb%e4%b8%ad%e9%96%93%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%e3%81%aa%e3%81%ae%e3%81%af%e5%89%8d%e5%b9%b4%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/40325\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u306e\u89e3\u8aac"},"content":{"rendered":"

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<\/div>

\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u3068\u306f\uff1f<\/h2>\n

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\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u306e\u5bfe\u8c61\u306f\uff1f<\/h2>\n

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\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/h3>\n

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48\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3092\u7b97\u51fa\u3059\u308b\u969b\u306f\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u30ab\u30a6\u30f3\u30c8\u3057\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

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\u6cd5\u4eba\u306e\u5834\u5408<\/h3>\n

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48\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3092\u7b97\u51fa\u3059\u308b\u969b\u306f\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u30ab\u30a6\u30f3\u30c8\u3057\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

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\u6628\u5e74\u5ea6\u306e\u7d0d\u7a0e\u984d<\/th>\n\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570<\/th>\n\u4e2d\u9593\u7533\u544a\u306e\u7d0d\u7a0e\u984d<\/th>\n<\/tr>\n<\/thead>\n
48\u4e07\u5186\u4ee5\u4e0b<\/td>\n0\uff08\u4e2d\u9593\u7533\u544a\u306f\u306a\u3057\uff09<\/td>\n0\uff08\u4e2d\u9593\u7533\u544a\u306f\u306a\u3057\uff09<\/td>\n<\/tr>\n
48\u4e07\u5186\u8d85\uff5e400\u4e07\u5186\u4ee5\u4e0b<\/td>\n\u5e741\u56de<\/td>\n\u6628\u5e74\u5ea6\u306e\u7d0d\u4ed8\u984d\u306e6\/12<\/td>\n<\/tr>\n
400\u4e07\u5186\u8d85\uff5e4,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n\u5e743\u56de<\/td>\n\u6628\u5e74\u5ea6\u306e\u7d0d\u4ed8\u984d\u306e3\/12<\/td>\n<\/tr>\n
4,800\u4e07\u5186\u8d85<\/td>\n\u5e7411\u56de<\/td>\n\u6628\u5e74\u5ea6\u306e\u7d0d\u4ed8\u984d\u306e1\/12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u4e2d\u9593\u7d0d\u4ed8\u306e\u56de\u6570\u304c11\u56de\u3067\u6c7a\u7b97\u304c3\u6708\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u671f\u9593\u306f\u300c4\u6708\u300d\u300c5\u6708\u300d\u300c6\u6708\u300d\u300c7\u6708\u300d\u300c8\u6708\u300d\u300c9\u6708\u300d\u300c10\u6708\u300d\u300c11\u6708\u300d\u300c12\u6708\u300d\u300c1\u6708\u300d\u300c2\u6708\u300d\u306e\u8a0811\u56de\u3067\u3059\u3002<\/p>\n

\u4e2d\u9593\u7d0d\u4ed8\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u539f\u5247\u3001\u5404\u671f\u9593\u7d42\u4e86\u306e2\u30f6\u6708\u5f8c\u3067\u3059\u3002\u305f\u3060\u3057\u56de\u6570\u304c11\u56de\u306e\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u306e\u958b\u59cb\u304b\u30891\u30f6\u6708\u9593\u306f\u3001\u305d\u306e\u671f\u9593\u304c2\u30f6\u6708\u7d4c\u904e\u3057\u305f\u5f8c\u306e2\u30f6\u6708\u5f8c\u304c\u7d0d\u7a0e\u671f\u9650\u306b\u306a\u308b\u305f\u3081\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u30011\u6708\u301c3\u6708\u5206\u306f5\u6708\u672b\u304c\u671f\u9650\u3067\u3059\u3002<\/p>\n

\u4e2d\u9593\u7d0d\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u6e08\u307e\u305b\u308c\u3070\u3001\u7533\u544a\u306f\u5b8c\u4e86\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u4e2d\u9593\u7d0d\u4ed8\u306e\u56de\u6570\u306f\u4e8b\u696d\u8005\u306e\u90fd\u5408\u3067\u5909\u66f4\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u524d\u5e74\u5ea6\u306e\u7d0d\u7a0e\u984d\u306b\u5f93\u3044\u3001\u5224\u65ad\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u5f93\u6765\u901a\u308a\u306e\u4e00\u62ec\u7d0d\u4ed8\u304c\u3088\u3044\u3068\u8003\u3048\u3066\u3082\u5e0c\u671b\u306f\u901a\u3089\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81 No.6609\u2003\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5<\/a><\/p>\n

\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n

\u4e2d\u9593\u7d0d\u4ed8\u306e\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u300d\u3068\u300c\u4eee\u6c7a\u7b97\u65b9\u5f0f\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u306f\u524d\u5e74\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u7f72\u304c\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u8005\u306b\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u4eee\u6c7a\u7b97\u65b9\u5f0f\u306f\u4e2d\u9593\u7d0d\u4ed8\u306e\u671f\u9593\u3054\u3068\u306b\u6c7a\u7b97\u3092\u884c\u3044\u3001\u81ea\u3089\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u5b9f\u614b\u3068\u7a0e\u984d\u304c\u4e56\u96e2\u305b\u305a\u3001\u6b63\u78ba\u306a\u7a0e\u52d9\u4f1a\u8a08<\/a>\u306b\u3064\u306a\u304c\u308b\u306e\u304c\u5229\u70b9\u3067\u3059\u3002\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u3068\u4eee\u6c7a\u7b97\u65b9\u5f0f\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f<\/h3>\n

\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u306f\u524d\u4e8b\u696d\u5e74\u5ea6\u3001\u307e\u305f\u306f\u524d\u5e74\u306b\u7d0d\u3081\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u4e2d\u9593\u7d0d\u4ed8\u306e\u6708\u6570\u3067\u9664\u3059\u308b\u3053\u3068\u3067\u3001\u5404\u671f\u9593\u306e\u7d0d\u7a0e\u984d\u3092\u51fa\u3059\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7d0d\u4ed8\u66f8\u306b\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u5c01\u306e\u6d88\u8cbb\u7a0e\u3001\u304a\u3088\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u306e\u3046\u3048\u8fd4\u4fe1\u3057\u3001\u7d0d\u4ed8\u66f8\u3092\u7528\u3044\u3066\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/p>\n

\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u306f\u81ea\u3089\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u624b\u9593\u3092\u524a\u6e1b\u3067\u304d\u308b\u306e\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u4eee\u6c7a\u7b97\u65b9\u5f0f<\/h3>\n

\u4eee\u6c7a\u7b97\u65b9\u5f0f\u306f\u4e2d\u9593\u7533\u544a\u306e\u305f\u3073\u306b\u6c7a\u7b97\u51e6\u7406\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u984d\u3092\u51fa\u3059\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u5b9f\u969b\u306e\u5229\u76ca\u3092\u5143\u306b\u7d0d\u7a0e\u984d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u5b9f\u614b\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u308b\u53cd\u9762\u3001\u7533\u544a\u306e\u8ca0\u62c5\u306f\u5927\u304d\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

\u524d\u671f\u3068\u6bd4\u3079\u3066\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4eee\u6c7a\u7b97\u65b9\u5f0f\u306b\u3088\u308a\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u3092\u8abf\u6574\u3067\u304d\u308b\u53cd\u9762\u3001\u7b97\u5b9a\u3057\u305f\u7a0e\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3082\u9084\u4ed8\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u307e\u305f\u3001\u4e2d\u9593\u7d0d\u4ed8\u306e\u4eee\u6c7a\u7b97\u3067\u306f\u7c21\u6613\u8ab2\u7a0e<\/a>\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u3001\u307f\u306a\u3057\u7a0e\u7387\u3092\u7528\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u7b97\u51fa\u3092\u7c21\u7565\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u306e\u4ed5\u8a33\u306f\uff1f<\/h2>\n

\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u306e\u4ed5\u8a33\u306f\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3068\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u3069\u3061\u3089\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306f\u79df\u7a0e\u516c\u8ab2<\/a>\u52d8\u5b9a\u3092\u7528\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u8a18\u5e33\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u3068\u3001\u4ed5\u5165\u308c\u6642\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u76f8\u6bba\u3057\u3066\u5dee\u984d\u3092\u7e70\u308a\u5ef6\u3079\u308b\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f<\/h3>\n

\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306e\u4ed5\u8a33\u3067\u306f\u79df\u7a0e\u516c\u8ab2\u52d8\u5b9a\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u4f8b\uff09\u4e2d\u9593\u7533\u544a\u3067100\u4e07\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n
\u79df\u7a0e\u516c\u8ab2<\/td>\n1,000,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n1,000,000\u5186<\/td>\n\u4e2d\u9593\u7d0d\u4ed8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4f8b\uff09\u6c7a\u7b97\u51e6\u7406\u3067\u78ba\u5b9a\u7d0d\u4ed8\u984d\u304c1,000,000\u5186\u3068\u5224\u660e\u3057\u305f\u3002<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n
\u79df\u7a0e\u516c\u8ab2<\/td>\n1,000,000\u5186<\/td>\n\u672a\u6255\u6d88\u8cbb\u7a0e<\/td>\n1,000,000\u5186<\/td>\n\u78ba\u5b9a\u7d0d\u4ed8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306e\u5834\u5408\u3001\u65e5\u3005\u306e\u53d6\u5f15\u3092\u7a0e\u8fbc\u91d1\u984d\u3067\u51e6\u7406\u3057\u307e\u3059\u304c\u3001\u6c7a\u7b97\u6642\u306b\u306f\u7533\u544a\u3067\u78ba\u5b9a\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u672a\u6255\u6d88\u8cbb\u7a0e\u306f\u8ca0\u50b5\u8a08\u4e0a\u3055\u308c\u3001\u78ba\u5b9a\u3057\u305f\u7d0d\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u79df\u7a0e\u516c\u8ab2\u3068\u3057\u3066\u640d\u91d1\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/h3>\n

\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u5834\u5408\u300c\u4eee\u6255\u91d1\u300d\u307e\u305f\u306f\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<\/a>\u300d\u306e\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span>\u6c7a\u7b97\u6642\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u300c\u4eee\u53d7\u6d88\u8cbb\u7a0e\u300d\u3068\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u300d\u3092\u76f8\u6bba\u3057\u3001\u5dee\u984d\u3092\u300c\u672a\u6255\u6d88\u8cbb\u7a0e\u300d\u3068\u3057\u3066\u7fcc\u5e74\u306b\u7e70\u308a\u5ef6\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u4f8b\uff09\u4e2d\u9593\u7533\u544a\u3067100\u4e07\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n
\u4eee\u6255\u91d1<\/td>\n1,000,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n1,000,000\u5186<\/td>\n\u4e2d\u9593\u7d0d\u4ed8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4f8b\uff09\u6c7a\u7b97\u51e6\u7406\u3067\u78ba\u5b9a\u7d0d\u4ed8\u984d\u304c1,000,000\u5186\u3068\u5224\u660e\u3057\u305f\u3002\u4eee\u6255\u6d88\u8cbb\u7a0e\u304c3,000,000\u5186\u3067\u3001\u4eee\u53d7\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u306f5,000,000\u5186\u3002<\/strong><\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n
\u4eee\u53d7\u6d88\u8cbb\u7a0e<\/td>\n5,000,000\u5186<\/td>\n\u4eee\u6255\u6d88\u8cbb\u7a0e<\/p>\n

\u4eee\u6255\u91d1<\/p>\n

\u672a\u6255\u6d88\u8cbb\u7a0e<\/td>\n

3,000,000\u5186<\/p>\n

1,000,000\u5186<\/p>\n

1,000,000\u5186<\/td>\n

\u4e2d\u9593\u7d0d\u4ed8<\/p>\n

\u78ba\u5b9a\u7d0d\u4ed8\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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