{"id":76786,"date":"2024-11-05T16:22:37","date_gmt":"2024-11-05T07:22:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=76786"},"modified":"2026-04-22T15:24:08","modified_gmt":"2026-04-22T06:24:08","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%a7%e5%85%a5%e5%8a%9b%e6%9c%9f%e9%96%93%e3%81%ae2%e3%83%b6%e6%9c%88%e3%82%92%e9%81%8e%e3%81%8e%e3%81%9f%e3%82%89%e3%81%a9%e3%81%86","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/76786\/","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u5165\u529b\u671f\u9593\u306e2\u30f6\u6708\u3092\u904e\u304e\u305f\u3089\u3069\u3046\u3059\u308b\uff1f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3082\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-weight: 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<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0023006-081_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/a><\/p>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u5165\u529b\u671f\u9593\u306e2\u30f6\u6708\u3092\u904e\u304e\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r602.pdf#page=24\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011<\/a><\/p>\n<h3>\u30b9\u30ad\u30e3\u30f3\u30df\u30b9\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306f2005\u5e74\u306b\u5236\u5b9a\u3055\u308c\u3001\u3053\u308c\u307e\u3067\u4f55\u5ea6\u304b\u6539\u6b63\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u6539\u6b63\u306e\u5909\u9077\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5909\u9077\u24602016\u5e74\u306e\u6539\u6b63\u30673\u65e5\u4ee5\u5185\u3082\u3057\u304f\u306f7\u65e5\u4ee5\u5185<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>2019\u5e74\u306e\u6539\u6b63\u3067\u306f\u53d7\u9818\u8005\u81ea\u8eab\u304c\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3001\u300c3\u65e5\u4ee5\u5185\u300d\u304b\u3089\u300c3\u55b6\u696d\u65e5\u4ee5\u5185\u300d\u3078\u3068\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u6539\u6b63\u524d\u3067\u306f\u91d1\u66dc\u65e5\u306b\u53d7\u9818\u3057\u305f\u5834\u5408\u3001\u65e5\u66dc\u65e5\u4e2d\uff083\u65e5\u4ee5\u5185\uff09\u306b\u306f\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u706b\u66dc\u65e5\u4e2d\uff083\u55b6\u696d\u65e5\u4ee5\u5185\uff09\u306b\u4fdd\u5b58\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d7\u9818\u8005\u4ee5\u5916\u306e\u4eba\u304c\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f2\u30f6\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\uff0867\u65e5\uff09\u306b\u5909\u66f4\u3068\u306a\u308a\u30012016\u5e74\u306e\u6539\u6b63\u6642\u3088\u308a\u5927\u5e45\u306b\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5909\u9077\u24622022\u5e74\u306e\u6539\u6b63\u3067\u6700\u95772\u30f6\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2022\u5e74\u306e\u6539\u6b63\u3067\u306f\u3001\u53d7\u9818\u8005\u81ea\u8eab\u3001\u307e\u305f\u306f\u53d7\u9818\u8005\u4ee5\u5916\u304c\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3001\u6700\u95772\u30f6\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u5165\u529b\u671f\u9593\u306e\u5909\u66f4\u4ee5\u5916\u306b\u306f\u3001\u8a02\u6b63\u3084\u524a\u9664\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u6642\u306f\u3001\u53d7\u9818\u8005\u672c\u4eba\u304c\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306e\u81ea\u7f72\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306b\u306f\u3001\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62\u3068\u306a\u308a\u3001\u300c\u76f8\u4e92\u3051\u3093\u305b\u3044\u300d\u3084\u300c\u5b9a\u671f\u7684\u306a\u691c\u67fb\u300d\u3001\u300c\u793e\u5185\u898f\u7a0b\u306e\u6574\u5099\u300d\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012\u540d\u4ee5\u4e0a\u3067\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u305f\u4e8b\u52d9\u51e6\u7406\u30921\u4eba\u3067\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u691c\u67fb\u7528\u306b\u4fdd\u5b58\u304c\u5fc5\u8981\u3060\u3063\u305f\u539f\u672c\u306f\u3001\u30b9\u30ad\u30e3\u30f3\u5f8c\u306b\u5ec3\u68c4\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><\/p>\n<h2>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bfe\u8c61\u66f8\u985e\u306e\u4f8b<\/th>\n<th>\u91cd\u8981\u5ea6<\/th>\n<th>\u91cd\u8981\u5ea6\u306e\u8aac\u660e<\/th>\n<th>\u66f8\u985e\u306e\u5206\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u5951\u7d04<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a><\/li>\n<\/ul>\n<\/td>\n<td>\u9ad8<\/td>\n<td style=\"text-align: left;\">\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u95a2\u4fc2\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u7279\u306b\u91cd\u8981\u306a\u66f8\u985e<\/td>\n<td>\u91cd\u8981\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a><\/li>\n<li>\u9001\u308a\u72b6<\/li>\n<li>\u9810\u308a\u8a3c<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/deliveries\/\" data-internallinksmanager029f6b8e52c=\"563\" title=\"\u7d0d\u54c1\u66f8\">\u7d0d\u54c1\u66f8<\/a><\/li>\n<\/ul>\n<\/td>\n<td>\u4e2d<\/td>\n<td style=\"text-align: left;\">\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u95a2\u4fc2\u3059\u308b\u66f8\u985e<\/td>\n<td>\u91cd\u8981\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a><\/li>\n<li>\u6ce8\u6587\u66f8<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipt_for_inspection\/\" data-internallinksmanager029f6b8e52c=\"568\" title=\"\u691c\u53ce\u66f8\">\u691c\u53ce\u66f8<\/a><\/li>\n<\/ul>\n<\/td>\n<td>\u4f4e<\/td>\n<td style=\"text-align: left;\">\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u95a2\u4fc2\u3057\u306a\u3044\u66f8\u985e<\/td>\n<td>\u4e00\u822c\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/111\/\" data-internallinksmanager029f6b8e52c=\"483\" title=\"\u4ed5\u8a33\u5e33\">\u4ed5\u8a33\u5e33<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/198\/\" data-internallinksmanager029f6b8e52c=\"243\" title=\"\u7dcf\u52d8\u5b9a\u5143\u5e33\">\u7dcf\u52d8\u5b9a\u5143\u5e33<\/a>\u306a\u3069\u306e\u5e33\u7c3f\u3001<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\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306a\u3069\u306e\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u822c\u66f8\u985e\u306f\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u3044\u308c\u3070\u5165\u529b\u671f\u9593\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003: <a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0024005-113_r602.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011<\/a><\/p>\n<p>\u53c2\u8003 <a href=\"https:\/\/x.gd\/TBmic\" target=\"_blank\" rel=\"noopener\">e-GOV \u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<\/a><\/p>\n<h2>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u4fdd\u5b58\u8981\u4ef6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u306f\u3001\u5165\u529b\u671f\u9593\u306e\u5236\u9650\u3092\u542b\u3081\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5165\u529b\u671f\u9593<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u66f8\u985e\u3092\u53d7\u9818\u3082\u3057\u304f\u306f\u4f5c\u6210\u3057\u3066\u304b\u3089\u3001\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u6700\u95772\u30f6\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u4fdd\u5b58\u3059\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u306e\u89e3\u50cf\u5ea6\u3001\u30ab\u30e9\u30fc\u753b\u50cf\u3067\u306e\u8aad\u307f\u53d6\u308a<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u89e3\u50cf\u5ea6\u304c200dpi\u76f8\u5f53\u4ee5\u4e0a\u3067\u3042\u308b<\/li>\n<li>\u8272\u306e\u968e\u8abf\u304c\u305d\u308c\u305e\u308c256\u968e\u8abf\u4ee5\u4e0a\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u5165\u529b\u671f\u9593\u5185\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u62bc\u3059<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30d0\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u4fdd\u5b58\u3057\u305f\u30c7\u30fc\u30bf\u3092\u8a02\u6b63\u30fb\u524a\u9664\u3067\u304d\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u3057\u305f\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e33\u7c3f\u3068\u306e\u95a2\u9023\u6027\u306e\u4fdd\u6301<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u91cd\u8981\u66f8\u985e\u306f\u4fdd\u5b58\u30c7\u30fc\u30bf\u3068\u306e\u5e33\u7c3f\u9593\u3067\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u30fb\u8868\u793a\u3067\u304d\u308b\u88c5\u7f6e\u306e\u5099\u4ed8\u3051<\/p>\n<p>\u901f\u3084\u304b\u306a\u8868\u793a\u30fb\u51fa\u529b<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>14\u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u307e\u305f\u306f\u30d7\u30ea\u30f3\u30bf\u30fc\u3001\u6a5f\u5668\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u308b<\/li>\n<li>\u66f8\u985e\u3068\u540c\u3058\u3088\u3046\u306b\u660e\u77ad\u3067\u3042\u308b<\/li>\n<li>\u62e1\u5927\u30fb\u7e2e\u5c0f\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u66f8\u985e\u306e\u5099\u4ed8\u3051<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u306e\u4ed5\u69d8\u66f8\u3084\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u540d\u3067\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>\u65e5\u4ed8\u307e\u305f\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<li>2\u3064\u4ee5\u4e0a\u306e\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u7d19\u306e\u4fdd\u7ba1\u30b3\u30b9\u30c8\u8efd\u6e1b\u3084\u696d\u52d9\u52b9\u7387\u5316\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7d30\u304b\u306a\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_03.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/a><\/p>\n<p>\u95a2\u9023\u8a18\u4e8b:<a href=\"https:\/\/biz.moneyforward.com\/blog\/52323\/?provider=ac_basic&amp;provider_info=cv.76786.part.article\" target=\"_blank\" rel=\"noopener\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u30fb\u8981\u4ef6\u30fb\u904b\u7528\u65b9\u6cd5\u3092\u304a\u3055\u3089\u3044<\/a><\/p>\n<h2>2\u30f6\u6708\u3092\u904e\u304e\u306a\u3044\u305f\u3081\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5165\u529b\u671f\u9593\u3092\u5b88\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u74b0\u5883\u3084\u793e\u5185\u30eb\u30fc\u30eb\u3092\u6574\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u2460<a 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