{"id":68726,"date":"2023-11-14T16:18:12","date_gmt":"2023-11-14T07:18:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=68726"},"modified":"2026-04-22T15:34:55","modified_gmt":"2026-04-22T06:34:55","slug":"%e6%8c%81%e6%a0%aa%e6%af%94%e7%8e%87%e5%88%a5%e3%81%ab%e9%80%a3%e7%b5%90%e6%b1%ba%e7%ae%97%e6%99%82%e3%81%ae%e4%bc%9a%e8%a8%88%e6%96%b9%e6%b3%95%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bd%9c%e6%8c%81%e5%88%86","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/68726\/","title":{"rendered":"\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u6bd4\u8f03\uff5c\u9055\u3044\u3084\u5224\u5b9a\u57fa\u6e96\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span 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title=\"\u9023\u7d50\u6c7a\u7b97\">\u9023\u7d50\u6c7a\u7b97<\/a>\u306b\u304a\u3051\u308b\u6570\u5024\u306e\u53d6\u308a\u6271\u3044\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3078\u306e\u53cd\u6620\u65b9\u6cd5\u3092\u5927\u304d\u304f\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u533a\u5225\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e21\u8005\u306e\u5b9a\u7fa9\u3084\u5b9f\u8cea\u7684\u306a\u5224\u5b9a\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u7d50\u8ad6\u3011\u300c\u652f\u914d\u529b\u300d\u304b\u300c\u91cd\u8981\u306a\u5f71\u97ff\u529b\u300d\u304b\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/words\/1718\/\" data-internallinksmanager029f6b8e52c=\"303\" title=\"\u4f01\u696d\u96c6\u56e3\">\u4f01\u696d\u96c6\u56e3<\/a>\u306e\u4e00\u90e8\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u304c\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306f\u6295\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u306e\u6027\u8cea\u304c\u5f37\u304f\u306a\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66999\/\" data-lkc-id=\"1009\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div 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class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/67768\/\" data-lkc-id=\"2133\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u9023\u7d50\u6c7a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u4fdd\u6709\u7387\u306f\uff1f\u5b50\u4f1a\u793e\u3068\u95a2\u9023\u4f1a\u793e\u306e\u9055\u3044\u3082\u89e3\u8aac<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5f79\u54e1\u6d3e\u9063\u3084\u8cc7\u91d1\u95a2\u4fc2\u306b\u3088\u308b\u5b9f\u8cea\u7684\u5224\u5b9a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b9f\u8cea\u7684\u5224\u5b9a\u306f\u3001\u8b70\u6c7a\u6a29\u306e\u4fdd\u6709\u6bd4\u7387\u304c\u57fa\u6e96\u3092\u4e0b\u56de\u3063\u3066\u3044\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u652f\u914d\u3084\u5f71\u97ff\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u89aa\u4f1a\u793e\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u306e\u904e\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u652f\u914d\u529b\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u591a\u984d\u306e\u8cc7\u91d1\u878d\u901a\u3092\u884c\u3063\u3066\u3044\u305f\u308a\u3001\u4e0d\u53ef\u6b20\u306a\u6280\u8853\u3092\u63d0\u4f9b\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3001\u91cd\u8981\u306a\u5f71\u97ff\u529b\u304c\u3042\u308b\u3068\u3057\u3066\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u8a8d\u5b9a\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u6bd4\u7387\u3068\u3044\u3046\u6570\u5b57\u3060\u3051\u306b\u983c\u3089\u305a\u3001\u5951\u7d04\u5185\u5bb9\u3084\u4eba\u7684\u4ea4\u6d41\u306e\u5b9f\u614b\u3092\u3075\u307e\u3048\u3066\u614e\u91cd\u306b\u5224\u65ad\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u306f\uff1f<\/h2>\n<p><span 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style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=38\" target=\"_blank\" rel=\"noopener\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u5408\u7b97\u3059\u308b\u304b\u4e00\u884c\u3067\u8868\u3059\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/b><\/span>\u5b50\u4f1a\u793e\u306f\u9023\u7d50\u6cd5\u306b\u3088\u3063\u3066\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3059\u3079\u3066\u8db3\u3057\u5408\u308f\u305b\u307e\u3059\u304c\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306f\u6295\u8cc7\u52d8\u5b9a\u306b\u6301\u5206\u3084\u5229\u76ca\u306e\u5909\u52d5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u9023\u7d50\u6cd5\u3068\u6301\u5206\u6cd5\u306e\u5177\u4f53\u7684\u306a\u51e6\u7406\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5b50\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u5168\u90e8\u9023\u7d50\u300d\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5168\u90e8\u9023\u7d50\u306f\u3001\u89aa\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3092100%\u5408\u7b97\u3059\u308b\u4f1a\u8a08\u624b\u6cd5\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u89aa\u4f1a\u793e\u306e\u4fdd\u6709\u6bd4\u7387\u304c60%\u3067\u3042\u3063\u3066\u3082\u3001\u5b50\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u73fe\u9810\u91d1\u306f\u5168\u984d\u304c\u9023\u7d50<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1970\/\" data-internallinksmanager029f6b8e52c=\"69\" title=\"\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\">\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u65b9\u6cd5\u3067\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4e8b\u696d\u898f\u6a21\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u89aa\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u306a\u304440%\u5206\u306e\u6301\u5206\u306b\u3064\u3044\u3066\u306f\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u3068\u3057\u3066\u7d14\u8cc7\u7523\u306b\u5225\u9014\u8a08\u4e0a\u3057\u3001\u5916\u90e8\u306e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u4e00\u884c\u9023\u7d50\u300d\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u884c\u9023\u7d50\u306f\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u3046\u3061\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u306b\u76f8\u5f53\u3059\u308b\u984d\u3060\u3051\u3092\u6295\u8cc7<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u306a\u3069\u306e\u6295\u8cc7\u52d8\u5b9a\u306b\u4e00\u884c\u306b\u307e\u3068\u3081\u3066\u8868\u793a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u5bfe\u8c61\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u8cbb\u7528\u306f\u5408\u7b97\u305b\u305a\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1912\/\" data-internallinksmanager029f6b8e52c=\"346\" title=\"\u8cc7\u672c\u53d6\u5f15\">\u8cc7\u672c\u53d6\u5f15<\/a>\u306e\u3046\u3061\u3001\u4fdd\u6709\u6bd4\u7387\u5206\u3060\u3051\u3092\u6301\u5206\u6cd5\u306b\u3088\u308b\u6295\u8cc7\u640d\u76ca\u306a\u3069\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u624b\u6cd5\u306f\u5168\u90e8\u9023\u7d50\u306b\u6bd4\u3079\u3066\u624b\u7d9a\u304d\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u6295\u8cc7\u306e\u6210\u679c\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3067\u304d\u308b\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u5916\u306e\u4f1a\u793e\u3068\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2043\/\" data-internallinksmanager029f6b8e52c=\"298\" title=\"\u5171\u540c\u4e8b\u696d\">\u5171\u540c\u4e8b\u696d<\/a>\u3084\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1949\/\" data-internallinksmanager029f6b8e52c=\"362\" title=\"\u5c11\u6570\u682a\u4e3b\">\u5c11\u6570\u682a\u4e3b<\/a>\u3068\u3057\u3066\u53c2\u52a0\u3057\u3066\u3044\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u640d\u76ca\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u9069\u3057\u305f\u65b9\u6cd5\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u89aa\u4f1a\u793e\u6240\u6709\u8005\u5e30\u5c5e\u6301\u5206\u6bd4\u7387\u304c\u9023\u7d50B\/S\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u89aa\u4f1a\u793e\u6240\u6709\u8005\u5e30\u5c5e\u6301\u5206\u6bd4\u7387\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u3001\u5168\u4f53\u306e\u7d14\u8cc7\u7523\u306e\u3046\u3061\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u969b\u3001\u3053\u306e\u6bd4\u7387\u306f\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u306e\u6295\u8cc7\u52d8\u5b9a\u306e\u8a55\u4fa1\u984d\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u4f1a\u793e\u304c\u5229\u76ca\u3092\u51fa\u305b\u3070\u3001\u89aa\u4f1a\u793e\u6240\u6709\u8005\u5e30\u5c5e\u6301\u5206\u6bd4\u7387\u306b\u5fdc\u3058\u3066\u89aa\u4f1a\u793e\u306e\u8cc7\u7523\u304c\u5897\u52a0\u3057\u3001\u9006\u306b\u8d64\u5b57\u3067\u3042\u308c\u3070\u6e1b\u5c11\u3057\u307e\u3059\u3002\u9023\u7d50\u6c7a\u7b97\u306e\u76ee\u7684\u306f\u3001\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4fa1\u5024\u3092\u6b63\u3057\u304f\u4f1d\u3048\u308b\u3053\u3068\u306b\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u6bd4\u7387\u3092\u7528\u3044\u305f\u8a08\u7b97\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u6c7a\u7b97\u5b9f\u52d9\u306e\u52b9\u7387\u6027\u3068\u60c5\u5831\u306e\u8a73\u7d30\u3055\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5168\u90e8\u9023\u7d50\u3088\u308a\u3082\u4f5c\u696d\u8ca0\u62c5\u306f\u8efd\u3044\u3082\u306e\u306e\u3001\u4f01\u696d\u306e\u7d30\u304b\u3044\u7d4c\u55b6\u5b9f\u614b\u304c\u898b\u3048\u306b\u304f\u304f\u306a\u308b\u3068\u3044\u3046\u5074\u9762\u3082\u6301\u3061\u5408\u308f\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e8b\u52d9\u8ca0\u62c5\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30e1\u30ea\u30c3\u30c8\u3011\u9023\u7d50\u6c7a\u7b97\u306e\u5b9f\u52d9\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9023\u7d50\u6c7a\u7b97\u306e\u5b9f\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u70b9\u306f\u3001\u6301\u5206\u6cd5\u3092\u63a1\u7528\u3059\u308b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u5168\u90e8\u9023\u7d50\u306e\u5834\u5408\u3001\u5b50\u4f1a\u793e\u306e\u5168\u53d6\u5f15\u3092\u7cbe\u67fb\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u50b5\u6a29\u50b5\u52d9\u3092\u76f8\u6bba\u6d88\u53bb\u3059\u308b\u306a\u3069\u306e\u975e\u5e38\u306b\u8907\u96d1\u306a\u4f5c\u696d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u6301\u5206\u6cd5\u3067\u3042\u308c\u3070\u3001\u5bfe\u8c61\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3068\u7d14\u8cc7\u7523\u306e\u30c7\u30fc\u30bf\u3055\u3048\u3042\u308c\u3070\u8a08\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002\u6d77\u5916\u306e\u4f1a\u793e\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u304c\u7570\u306a\u308b\u4f1a\u793e\u3092\u30b0\u30eb\u30fc\u30d7\u306b\u62b1\u3048\u308b\u5834\u5408\u3001\u3059\u3079\u3066\u306e\u6570\u5024\u3092\u5408\u7b97\u3059\u308b\u624b\u9593\u3092\u7701\u304d\u3064\u3064\u3001\u6295\u8cc7\u6210\u679c\u3092\u5831\u544a\u3067\u304d\u308b\u306e\u306f\u5b9f\u52d9\u4e0a\u3068\u3066\u3082\u52a9\u304b\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>\u3010\u30e1\u30ea\u30c3\u30c8\u3011\u5408\u5f01\u4e8b\u696d\u306e\u640d\u5931\u30ea\u30b9\u30af\u3092\u9650\u5b9a\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/2049\/\" data-internallinksmanager029f6b8e52c=\"302\" title=\"\u5408\u5f01\u4e8b\u696d\">\u5408\u5f01\u4e8b\u696d<\/a>\u306e\u640d\u5931\u30ea\u30b9\u30af\u3092\u9650\u5b9a\u3067\u304d\u308b\u3053\u3068\u3082\u3001\u6301\u5206\u6cd5\u306e\u6d3b\u7528\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/b><\/span>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304c\u591a\u984d\u306e\u8ca0\u50b5\u3092\u62b1\u3048\u3066\u3082\u3001\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u305d\u306e\u8ca0\u50b5\u304c\u76f4\u63a5\u8db3\u3057\u5408\u308f\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u89aa\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u73fe\u308c\u308b\u306e\u306f\u3001\u6295\u8cc7\u3057\u305f\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u306e\u4fa1\u5024\u5909\u52d5\u306b\u7559\u307e\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u65b0\u898f\u4e8b\u696d\u3084\u5927\u898f\u6a21\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u4ed6\u793e\u3068\u5171\u540c\u3067\u884c\u3046\u969b\u3001\u81ea\u793e\u306e\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3092\u30b9\u30ea\u30e0\u306b\u4fdd\u3061\u306a\u304c\u3089\u4e8b\u696d\u3092\u63a8\u9032\u3067\u304d\u308b\u3068\u3044\u3046\u6226\u7565\u7684\u306a\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30c7\u30e1\u30ea\u30c3\u30c8\u3011\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u304c\u5168\u90e8\u9023\u7d50\u3088\u308a\u4f4e\u4e0b\u3059\u308b\u61f8\u5ff5\u3042\u308a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u304c\u4f4e\u4e0b\u3059\u308b\u61f8\u5ff5\u304c\u3042\u308b\u70b9\u306f\u3001\u6301\u5206\u6cd5\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u6301\u5206\u6cd5\u3067\u306f\u58f2\u4e0a\u9ad8\u3084\u8ca0\u50b5\u306e\u8a73\u7d30\u304c\u5408\u7b97\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u5916\u90e8\u306e\u6295\u8cc7\u5bb6\u304b\u3089\u306f\u5bfe\u8c61\u4f1a\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u72b6\u6cc1\u306b\u3042\u308b\u306e\u304b\u304c\u898b\u3048\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304c\u591a\u984d\u306e\u96a0\u308c\u305f\u50b5\u52d9\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u89aa\u4f1a\u793e\u306e\u9023\u7d50<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u4e0a\u3067\u306f\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3068\u3044\u3046\u4e00\u3064\u306e\u6570\u5b57\u306b\u96c6\u7d04\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u6ce8\u8a18\u60c5\u5831\u306a\u3069\u3092\u901a\u3058\u3066\u9069\u5207\u306a\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304b\u3089\u5916\u308c\u308b\u30b1\u30fc\u30b9\u3084\u6761\u4ef6\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=37\" target=\"_blank\" rel=\"noopener\">\u6301\u5206\u6cd5\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2><b>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u306e\u30cf\u30fc\u30c9\u30eb<\/b><\/h2>\n<p><span style=\"font-weight: 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