{"id":52727,"date":"2021-08-05T16:54:33","date_gmt":"2021-08-05T07:54:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=52727"},"modified":"2026-01-08T11:11:43","modified_gmt":"2026-01-08T02:11:43","slug":"%e5%a3%b2%e4%b8%8a%e5%8e%9f%e4%be%a1%e5%af%be%e7%ab%8b%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e4%b8%89%e5%88%86%e6%b3%95%e3%82%84%e5%88%86%e8%a8%98%e6%b3%95%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%81%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/52727\/","title":{"rendered":"\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u3068\u306f\uff1f\u4e09\u5206\u6cd5\u3084\u5206\u8a18\u6cd5\u3068\u306e\u9055\u3044\u304b\u3089\u4ed5\u8a33\u4f8b\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"

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<\/div>

\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u3068\u306f\uff1f<\/h2>\n

\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u306f\u5546\u54c1\u58f2\u8cb7\u306e\u8a18\u5e33\u51e6\u7406\u65b9\u6cd5\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/b><\/span>\u300c\u5546\u54c1\u52d8\u5b9a\u300d\u300c\u58f2\u4e0a\u52d8\u5b9a\u300d\u300c\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u300d\u306e3\u3064\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/strong><\/p>\n

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    \n
  1. \u5546\u54c1\u4ed5\u5165\u6642\u306b\u3001\u539f\u4fa1\u3092\u300c\u5546\u54c1\u52d8\u5b9a\u300d\u306e\u501f\u65b9\u306b\u8a18\u5e33<\/li>\n
  2. \u5546\u54c1\u8ca9\u58f2\u6642\u306b\u3001\u58f2\u4fa1\u3092\u300c\u58f2\u4e0a\u52d8\u5b9a\u300d\u306e\u8cb8\u65b9\u306b\u8a18\u5e33<\/li>\n
  3. 2\u3068\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u5546\u54c1\u306e\u539f\u4fa1\u3092\u300c\u5546\u54c1\u52d8\u5b9a\u300d\u306e\u8cb8\u65b9\u304b\u3089\u300c\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u300d\u306e\u501f\u65b9\u3078\u632f\u66ff<\/li>\n
  4. (\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u4e0d\u8981)<\/li>\n<\/ol>\n

    \u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u306e\u4ed5\u8a33\u4f8b<\/h2>\n

    \u300c\u4ed5\u5165\u300d\u300c\u58f2\u4e0a\u300d\u300c\u6c7a\u7b97\u300d\u300c\u8fd4\u54c1\u300d\u306e4\u3064\u306e\u30b1\u30fc\u30b9\u3067\u3001\u5177\u4f53\u7684\u306a\u6570\u5b57\u3092\u7528\u3044\u3066\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u306e\u4ed5\u8a33\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

    \u4ed5\u5165\u6642\u306e\u4ed5\u8a33<\/h3>\n

    \u307e\u305a\u30011\u4e07\u5186\u306e\u5546\u54c1\u3092\u73fe\u91d1\u3067\u4ed5\u5165\u308c\u307e\u3057\u305f(1)\u3002\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u306b\u3088\u308b\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002
    \n\n\n\n\n\t\n\n\t
    \u501f\u65b9<\/center><\/th>
    \u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
    \u5546\u54c1<\/center><\/td>
    10,000\u5186<\/center><\/td>
    \u73fe\u91d1<\/center><\/td>
    10,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n\u5546\u54c1\u52d8\u5b9a\u306e\u501f\u65b9\u306b\u3001\u4ed5\u5165\u539f\u4fa1\u3067\u3042\u308b1\u4e07\u5186\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u652f\u6255\u3044\u304c\u73fe\u91d1\u3067\u306f\u306a\u304f\u3001\u639b\u3051\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3067\u3059\u3002
    \n\n\n\n\n\t\n\n\t
    \u501f\u65b9<\/center><\/th>
    \u91d1\u984d<\/center><\/th>
    \u8cb8\u65b9<\/center><\/th>
    \u91d1\u984d<\/center><\/th>\n<\/tr>\n<\/thead>\n
    \u5546\u54c1<\/center><\/td>
    10,000\u5186<\/center><\/td>
    \u8cb7\u639b\u91d1<\/a><\/center><\/td>
    10,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

    \u58f2\u4e0a\u6642\u306e\u4ed5\u8a33<\/h3>\n

    \u7d9a\u3044\u30661\u4e07\u5186\u3067\u4ed5\u5165\u308c\u305f(1)\u5546\u54c1\u306e\u3046\u3061\u30015,000\u5186\u5206\u30928,000\u5186\u306e\u58f2\u5024\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f(2)\u3002\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002
    \n\n\n\n\n\t\n\n\t\n\t
    \u501f\u65b9<\/center><\/th>
    \u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
    \u73fe\u91d1<\/center><\/td>
    8,000\u5186<\/center><\/td>
    \u58f2\u4e0a<\/center><\/td>
    8,000\u5186<\/center><\/td>\n<\/tr>\n
    \u58f2\u4e0a\u539f\u4fa1<\/center><\/td>
    5,000\u5186<\/center><\/td>
    \u5546\u54c1<\/center><\/td>
    5,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n\u307e\u305a\u58f2\u4fa18,000\u5186\u3092\u300c\u58f2\u4e0a\u52d8\u5b9a\u300d\u306e\u8cb8\u65b9\u306b\u8a18\u5e33\u3057\u307e\u3059\u3002\u8ca9\u58f2\u3057\u305f\u5206\u306e\u5546\u54c1\u539f\u4fa15,000\u5186\u3092\u300c\u5546\u54c1\u52d8\u5b9a\u300d\u306e\u8cb8\u65b9\u304b\u3089\u300c\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u300d\u306e\u501f\u65b9\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n

    \u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/h3>\n

    \u6c7a\u7b97\u6642\u306b\u3001\u671f\u672b\u5546\u54c1\u304c1,500\u5186\u306e\u30b1\u30fc\u30b9\u3067\u4ed5\u8a33\u3092\u8003\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u3067\u306f\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5546\u54c1\u52d8\u5b9a\u3068\u58f2\u4e0a\u539f\u4fa1\u52d8\u5b9a\u306f\u3001\u305d\u308c\u305e\u308c\u671f\u672b\u5546\u54c1\u3068\u58f2\u4e0a\u539f\u4fa1\u306e\u91d1\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u4e0d\u8981\u3067\u3042\u308b\u7406\u7531\u3067\u3059\u3002<\/p>\n

    \u305f\u3060\u3057\u3001\u68da\u5378\u6e1b\u8017\u640d\u3084\u5546\u54c1\u8a55\u4fa1\u640d\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

    \u8fd4\u54c1\u6642\u306e\u4ed5\u8a33<\/h3>\n

    (2)\u306e\u5f8c\u306b\u30011,000\u5186\u5206\u306e\u5546\u54c1(\u58f2\u4fa11,600\u5186)\u304c\u8fd4\u54c1\u3055\u308c\u305f\u305f\u3081\u3001\u73fe\u91d1\u3067\u8fd4\u91d1\u3057\u307e\u3057\u305f(3)\u3002\u3053\u306e\u5834\u5408\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002
    \n\n\n\n\n\t\n\n\t\n\t
    \u501f\u65b9<\/center><\/th>
    \u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
    \u58f2\u4e0a<\/center><\/td>
    1,600\u5186<\/center><\/td>
    \u73fe\u91d1<\/center><\/td>
    1,600\u5186<\/center><\/td>\n<\/tr>\n
    \u5546\u54c1<\/center><\/td>
    1,000\u5186<\/center><\/td>
    \u58f2\u4e0a\u539f\u4fa1<\/center><\/td>
    1,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n\u8fd4\u54c1\u6642\u306b\u306f\u3001\u8ca9\u58f2\u3057\u305f\u969b\u3068\u306e\u9006\u4ed5\u8a33\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u639b\u3051\u3067\u8ca9\u58f2\u3057\u3066\u304a\u308a\u3001\u639b\u3051\u4ee3\u91d1\u304b\u3089\u76f8\u6bba\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u73fe\u91d1\u300d\u306e\u90e8\u5206\u304c\u300c\u58f2\u639b\u91d1<\/a>\u300d\u3067\u3059\u3002<\/p>\n

    \u5206\u8a18\u6cd5\u30fb\u4e09\u5206\u6cd5\u3068\u306e\u9055\u3044<\/h2>\n

    \u5546\u54c1\u58f2\u8cb7\u3067\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u4ee5\u5916\u306b\u3082\u5206\u8a18\u6cd5\u3084\u4e09\u5206\u6cd5\u3068\u3044\u3063\u305f\u8a18\u5e33\u51e6\u7406\u65b9\u6cd5\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span>\u5404\u51e6\u7406\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

    \u307e\u305a\u4e0b\u8868\u3067\u300c\u4ed5\u5165\u300d\u300c\u58f2\u4e0a\u300d\u300c\u6c7a\u7b97\u300d\u300c\u8fd4\u54c1\u300d\u306b\u304a\u3051\u308b\u4ed5\u8a33\u4f8b\u3092\u6bd4\u8f03\u3057\u307e\u3057\u3087\u3046\u3002
    \n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
    <\/td>\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5<\/th>\u5206\u8a18\u6cd5<\/th>\u4e09\u5206\u6cd5<\/th>\n<\/tr>\n<\/thead>\n
    \u4ed5\u5165<\/td>(\u5546\u54c1)100\u3000\u3000(\u73fe\u91d1)100<\/td>(\u5546\u54c1)100\u3000(\u73fe\u91d1)100<\/td>(\u4ed5\u5165)100\u3000 (\u73fe\u91d1)100<\/td>\n<\/tr>\n
    \u58f2\u4e0a<\/td>(\u73fe\u91d1)150\u3000\u3000(\u58f2\u4e0a)150
    \n(\u58f2\u4e0a\u539f\u4fa1)100(\u5546\u54c1)100<\/td>    		(\u73fe\u91d1)150\u3000(\u5546\u54c1)100
    \n\u3000\u3000\u3000\u3000\u3000 (\u5546\u54c1\u8ca9\u58f2\u76ca)50<\/td>    		(\u73fe\u91d1)150\u3000(\u58f2\u4e0a)150<\/td>\n<\/tr>\n
    \u6c7a\u7b97<\/td>\u7121\u3057<\/td>\u7121\u3057<\/td>\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a
    \n(\u4ed5\u5165)15\u3000(\u7e70\u8d8a\u5546\u54c1)15
    \n\u7fcc\u671f\u3078\u306e\u7e70\u8d8a
    \n(\u7e70\u8d8a\u5546\u54c1)20\u3000(\u4ed5\u5165)20<\/td>\n<\/tr>\n
    \u8fd4\u54c1<\/td>(\u58f2\u4e0a)75\u3000\u3000(\u73fe\u91d1)75
    \n(\u5546\u54c1)50\u3000\u3000(\u58f2\u4e0a\u539f\u4fa1)50<\/td>    		(\u5546\u54c1)50\u3000\u3000\u3000(\u73fe\u91d1)75
    \n(\u5546\u54c1\u8ca9\u58f2\u76ca)25<\/td>    		(\u58f2\u4e0a)75\u3000 \u00a0 (\u73fe\u91d1)75<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

    \u5206\u8a18\u6cd5\u3068\u306e\u9055\u3044<\/h3>\n

    \u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u3067\u306f\u3001\u5546\u54c1\u58f2\u8cb7\u306e\u4ed5\u8a33\u3092\u300c\u5546\u54c1\u300d\u300c\u58f2\u4e0a\u300d\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u3068\u3044\u30463\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u5206\u8a18\u6cd5\u306f\u300c\u5546\u54c1\u300d\u300c\u5546\u54c1\u58f2\u8cb7\u76ca\u300d\u306e2\u3064\u3067\u4ed5\u8a33\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<\/strong>\u6c7a\u7b97\u6574\u7406\u304c\u4e0d\u8981\u306a\u70b9\u306f\u58f2\u4e0a\u539f\u4fa1\u5bfe\u7acb\u6cd5\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n

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    \u4e09\u5206\u6cd5\u3068\u306e\u9055\u3044<\/h3>\n

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