{"id":79772,"date":"2025-02-27T17:47:21","date_gmt":"2025-02-27T08:47:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79772"},"modified":"2025-07-22T07:45:05","modified_gmt":"2025-07-21T22:45:05","slug":"%e5%8e%9f%e7%8a%b6%e5%9b%9e%e5%be%a9%e8%b2%bb%e7%94%a8%e3%81%a8%e8%b3%87%e7%94%a3%e9%99%a4%e5%8e%bb%e5%82%b5%e5%8b%99%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e5%88%86%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79772\/","title":{"rendered":"\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3068\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3068\u306f\u3001\u501f\u4e3b\u304c\u7269\u4ef6\u3092\u501f\u308a\u305f\u3068\u304d\u306e\u72b6\u614b\uff08\u539f\u72b6\uff09\u306b\u623b\u3059\uff08\u56de\u5fa9\uff09\u305f\u3081\u306e\u8cbb\u7528\u3092\u8a00\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45415\/\" data-internallinksmanager029f6b8e52c=\"114\" title=\"\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/a>\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u3092\u5c06\u6765\u9664\u53bb\u3059\u308b\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u73fe\u5728\u306e\u4fa1\u5024\u306b\u63db\u7b97\u3057\u3066\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u4f3c\u305f\u3088\u3046\u306a\u4e8c\u3064\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\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\/library\/43563\/?provider=ac_basic&provider_info=cv.79772.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\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.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>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n      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data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\uff09\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u3092\u7e2e\u3081\u308b\u52d5\u304d\u306e\u4e2d\u306b\u304a\u3044\u3066\u3001\u300c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u300d\u3082\u691c\u8a0e\u9805\u76ee\u306b\u4e0a\u304c\u3063\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u3068\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u306e\u53d6\u5f97\u3001\u5efa\u8a2d\u3001\u958b\u767a\u53c8\u306f\u901a\u5e38\u306e\u4f7f\u7528\u306b\u3088\u3063\u3066\u751f\u3058\u3001\u5f53\u8a72\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb\u306b\u95a2\u3057\u3066\u6cd5\u4ee4\u53c8\u306f\u5951\u7d04\u3067\u8981\u6c42\u3055\u308c\u308b\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u53ca\u3073\u305d\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=72\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c18\u53f7\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u7b2c3\u9805\u76ee\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<p>\u3053\u3053\u307e\u3067\u306e\u7d4c\u7def\u3084\u5b9a\u7fa9\u3092\u898b\u308b\u3068\u3001\u4f01\u696d\u898f\u6a21\u306b\u95a2\u4fc2\u3057\u305f\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u57fa\u6e96\u300d\u306e\u9069\u7528\u6307\u91dd\u306f\u4e8b\u5b9f\u4e0a\u3001\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u8a08\u4e0a\u3092\u59a8\u3052\u308b\u3082\u306e\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u57fa\u672c\u7684\u306b\u306f\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e\u306b\u304a\u3044\u3066\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u4f1a\u793e\u3068\u306f\u3001\u305d\u306e\u4f01\u696d\u306e\u767a\u884c\u682a\u5f0f\u3092\u8a3c\u5238\u53d6\u5f15\u6240\u3067\u58f2\u8cb7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f1a\u793e\u306e\u3053\u3068\u3067\u3001\u5927\u4f1a\u793e\u3068\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u306b\u5b9a\u3081\u3089\u308c\u308b\u4f1a\u793e\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u304c5\u5104\u5186\u4ee5\u4e0a\u307e\u305f\u306f\u8ca0\u50b5\u304c200\u5104\u5186\u4ee5\u4e0a\u306e\u4f1a\u793e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e\u3067\u3042\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u8a08\u4e0a\u3092\u7fa9\u52d9\u3065\u3051\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u8a08\u7b97\u95a2\u4fc2\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306e\u62e0\u308b\u3079\u304d\u6307\u91dd\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u3084\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u5f62\u3067\u4f1a\u793e\u6cd5\u4e0a\u306e\u8a08\u7b97\u66f8\u985e\u7b49\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u53c2\u7167\u3059\u308b\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\u3092\u6c42\u3081\u308b\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=72\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c18\u53f7\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><br \/>\n<a href=\"https:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/guide\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u30fb\u4e2d\u5c0f\u4f1a\u8a08\u8981\u9818\uff5c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a<\/a><br \/>\n<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086#Mp-Pa_1-Ch_1\" target=\"_blank\" rel=\"noopener\">\u4f1a\u793e\u6cd5\uff08\u7b2c2\u6761\u3054\u53c2\u7167\uff09 | e-Gov\u00a0<\/a><\/p>\n<h3>\u305d\u3082\u305d\u3082\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5bfe\u8c61\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: 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\/>\n\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5efa\u7269\u3001\u571f\u5730\u3001\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u7b49\u3060\u3051\u3067\u306f\u306a\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/50655\/\" data-internallinksmanager029f6b8e52c=\"162\" title=\"\u5efa\u8a2d\u4eee\u52d8\u5b9a\">\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/a>\u3084\u6295\u8cc7\u4e0d\u52d5\u7523\u306a\u3069\u3082\u5bfe\u8c61\u3067\u3059\u3002\u300c\u901a\u5e38\u306e\u4f7f\u7528\u300d\u3068\u306f\u3001\u305d\u306e\u8cc7\u7523\u3092\u610f\u56f3\u3057\u305f\u76ee\u7684\u306e\u305f\u3081\u306b\u6b63\u3057\u304f\u7a3c\u50cd\u3055\u305b\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7570\u5e38\u306a\u539f\u56e0\u3067\u7a3c\u50cd\u3055\u305b\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u6bc0\u640d\u306b\u3064\u3044\u3066\u306f\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u8cc7\u7523\u306e\u9664\u53bb\u306b\u95a2\u3057\u3066\u6cd5\u4ee4\u3084\u5951\u7d04\u3067\u8981\u6c42\u3055\u308c\u308b\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u53ca\u3073\u305d\u308c\u306b\u6e96\u305a\u308b\u3082\u306e<\/strong><br \/>\n\u300c\u9664\u53bb\u300d\u3068\u306f\u3001\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u7528\u5f79\u304b\u3089\u9664\u5916\u300d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u58f2\u5374\u3001\u5ec3\u68c4\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u306b\u3088\u308b\u51e6\u5206\u3068\u3057\u3001\u4e00\u6642\u7684\u306a\u9664\u53bb\u3084\u8ee2\u7528\u3001\u7528\u9014\u5909\u66f4\u3001\u904a\u4f11\u72b6\u614b\u306a\u3069\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u3055\u308c\u3001\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u7b49\u304b\u3089\u751f\u3058\u308b\u9664\u53bb\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u55b6\u4e0a\u306e\u7406\u7531\u304b\u3089\u8cc7\u7523\u3092\u9664\u53bb\u3059\u308b\u5834\u5408\u306b\u306f\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3068\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u305d\u308c\u306b\u6e96\u305a\u308b\u300d\u3082\u306e\u306f\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u3068\u307b\u307c\u540c\u7b49\u306e\u907f\u3051\u308b\u3053\u3068\u304c\u4e0d\u53ef\u80fd\u306a\u7fa9\u52d9\u304c\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u80cc\u666f\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u304c\u751f\u307e\u308c\u305f\u80cc\u666f\u306b\u306f\u3001\u74b0\u5883\u554f\u984c\u3084\u4f01\u696d\u306e\u793e\u4f1a\u7684\u8cac\u4efb\u306e\u9ad8\u307e\u308a\u306b\u3088\u308a\u3001\u5c06\u6765\u306e\u4e0d\u53ef\u907f\u7684\u306a\u300c\u7fa9\u52d9\u300d\u306f\u767a\u751f\u6642\u70b9\u3067\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7279\u5fb4\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u306f\u3001\u539f\u5b50\u529b\u767a\u96fb\u6240\u65bd\u8a2d\u306e\u89e3\u4f53\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u65bd\u8a2d\u89e3\u4f53\u306b\u4f34\u3046\u74b0\u5883\u4fdd\u5168\u3092\u8003\u616e\u3057\u3066\u3001\u5efa\u8a2d\u6642\u304b\u3089\u89e3\u4f53\u8cbb\u7528\u3092\u898b\u7a4d\u3082\u308a\u3001\u4f1a\u8a08\u4e0a\u9069\u5207\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3001\u5358\u306b\u900f\u660e\u6027\u306e\u78ba\u4fdd\u3060\u3051\u3067\u306a\u304f\u3001\u5468\u8fba\u4f4f\u6c11\u3078\u306e\u5b89\u5fc3\u3001\u3055\u3089\u306b\u306f\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u89b3\u70b9\u304b\u3089\u3082\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u4efb\u610f\u9069\u7528\u3067\u3059\u3002\u307e\u305f\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u3068\u7a0e\u6cd5\u306e\u8003\u3048\u65b9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u9664\u53bb\u3059\u308b\u307e\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3067\u306f\u640d\u91d1\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u5909\u308f\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3067\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u4ed5\u8a33\uff09\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3001\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306b\u3064\u3044\u3066\u306e\u4ed5\u8a33\u3092\u3044\u304f\u3064\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u30b1\u30fc\u30b91\uff1a\u69cb\u7bc9\u7269\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u8a08\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3092\u8a8d\u8b58\u3057\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4e8b\u4f8b1\uff09<\/p>\n<p>A\u793e\u306f2025\u5e744\u6708\u306b\u69cb\u7bc9\u7269\uff08300\u4e07\u5186\u3001\u8010\u7528\u5e74\u65702\u5e74\uff09\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u5f53\u69cb\u7bc9\u7269\u306f\u3001\u4f7f\u7528\u5f8c\u306b\u539f\u72b6\u56de\u5fa9\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306e\u8cbb\u7528\u3068\u3057\u306650\u4e07\u5186\u304c\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3057\u305f\u3002\u53d6\u5f97\u6642\u306e\u5272\u5f15\u7387\u306f2\uff05\u3068\u3057\u3001A\u793e\u306e\u6c7a\u7b97\u65e5\u306f3\u6708\u672b\u3068\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u69cb\u7bc9\u7269\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u306b\u3042\u305f\u3063\u3066\u306f\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u69cb\u7bc9\u7269<\/td>\n<td>3,480,584\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>3,000,000\u5186<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td>\n<td>480,584\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u4f7f\u7528\u3059\u308b\u5272\u5f15\u7387\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u5229\u4ed8\u56fd\u50b5\u306e\u6d41\u901a\u5229\u56de\u308a\u7b49\u3092\u53c2\u8003\u306b\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u53d6\u5f97\u6642\u306e\u5272\u5f15\u7387\u306f\u3001\u8ca1\u52d9\u7701\u304c\u516c\u8868\u3059\u308b\u91d1\u5229\u60c5\u5831\u7b49\u3067\u8abf\u3079\u307e\u3059\u3002<\/p>\n<p>\u5c06\u6765\u306e\u69cb\u7bc9\u7269\u9664\u5374\u6642\u306b\u652f\u51fa\u898b\u8fbc\u307f\u3068\u306a\u308b500,000\u5186\u306e\u73fe\u5728\u4fa1\u5024\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>500,000\u5186\u3000\u00f7\u3000\uff081\uff0b2\uff05\uff092\u3000\uff1d\u3000480,584\u5186<\/strong><\/div>\n<p>\u3010\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u3011<\/p>\n<p>\u2460 \u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5897\u52a0<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5229\u606f\u8cbb\u7528<\/td>\n<td>9,611\u5186<\/td>\n<td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td>\n<td>9,611\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u5f53\u521d\u306e\u73fe\u5728\u4fa1\u5024\u3067\u8a08\u4e0a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6642\u304c\u7d4c\u904e\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5897\u52a0\u5206\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>480,584\u5186\uff08\u53d6\u5f97\u6642\u306e\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\uff09\u00d7 2\uff05 \uff1d 9,611\u5186<\/strong><\/div>\n<p>\u2461 \u69cb\u7bc9\u7269\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>1,740,292\u5186<\/td>\n<td>\u69cb\u7bc9\u7269<\/td>\n<td>1,740,292\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u69cb\u7bc9\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u5b9a\u984d\u6cd5\u306b\u3066\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u69cb\u7bc9\u7269\u5206\uff09<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>3,000,000\u5186 \u00d7 0.5\uff082\u5e74\uff1a\u5b9a\u984d\u6cd5\u511f\u5374\u7387\uff09 \uff1d 1,500,000\u5186<\/strong><\/div>\n<p>\uff08\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u5206\uff09<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>480,584\u5186 \u00d7 0.5\uff082\u5e74\uff1a\u5b9a\u984d\u6cd5\u511f\u5374\u7387\uff09 \uff1d 240,292\u5186<\/strong><\/div>\n<p>\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u5408\u8a08\uff09<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>1,500,000\u5186 \uff0b 240,292\u5186 \uff1d 1,740,292\u5186<\/strong><\/div>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u9664\u53bb\u306f\u8010\u7528\u5e74\u6570\u304c\u5230\u6765\u3057\u305f\u6642\u70b9\u3067\u884c\u3046\u305f\u3081\u3001\u69cb\u7bc9\u7269\u672c\u4f53\u3068\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u5bfe\u5fdc\u5206\u306b\u3064\u3044\u3066\u306f\u540c\u3058\u511f\u5374\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b92\uff1a\u69cb\u7bc9\u7269\u306e\u9664\u5374\u5b9f\u884c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u72b6\u56de\u5fa9\u3092\u5b9f\u65bd\u3057\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u53d6\u308a\u5d29\u3059\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4e8b\u4f8b2\uff09<\/p>\n<p>\u4e0a\u8a18\u4e8b\u4f8b1\u306e\u69cb\u7bc9\u7269\u306b\u3066\u3001\u53d6\u5f97\u304b\u30892\u5e74\u5f8c\u306b\u9664\u5374\u51e6\u7406\u3092\u3057\u307e\u3057\u305f\u3002\u9664\u5374\u306b\u3042\u305f\u3063\u3066\u306f55\u4e07\u5186\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u9664\u5374\u51e6\u7406<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td>\n<td>500,000\u5186*<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>550,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u9664\u5374\u8cbb\u7528\uff08\u5c65\u884c\u5dee\u984d\uff09<\/td>\n<td>50,001\u5186<\/td>\n<td>\u69cb\u7bc9\u7269<\/td>\n<td>1\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff0a\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3064\u3044\u3066\u3001\u53d6\u5f97\u6642\u306f480,584\u5186\u30011\u5e74\u76ee\u306b9,611\u5186\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\u305f\u3081\u30012\u5e74\u76ee\u306f\uff08480,584\u5186\uff0b9,611\u5186\uff09\u00d7\u30002\uff05\u3000\uff1d\u30009,804\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9664\u5374\u76f4\u524d\u306e\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u3001480,584\u5186 \uff0b 9,611\u5186 \uff0b 9,804\u5186 \u2252 500,000\u5186\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u5dee\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9664\u53bb\u8cbb\u7528\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b93\uff1a\u8cc3\u8cb8\u5efa\u7269\u306e\u539f\u72b6\u56de\u5fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3092\u8a8d\u8b58\u3059\u308b\u3082\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u3057\u3066\u306f\u8ca0\u50b5\u8a08\u4e0a\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\uff08\u4e8b\u4f8b3\uff09<\/p>\n<p>X\u793e\u306fB\u793e\u3068\u5efa\u7269\u8cc3\u501f\u5951\u7d04\u3092\u304b\u308f\u3057\u30012025\u5e744\u6708\u3088\u308a\u5efa\u7269\u3092\u8cc3\u501f\u3057\u307e\u3057\u305f\u3002\u5951\u7d04\u6642\u306bX\u793e\u306fB\u793e\u306b\u6577\u91d1\u3068\u3057\u306650\u4e07\u5186\u652f\u6255\u3044\u3001X\u793e\u306f\u540c\u7a2e\u306e\u5efa\u7269\u306e\u8cc3\u501f\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u5e73\u57475\u5e74\u9593\u3068\u898b\u7a4d\u3082\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001X\u793e\u306e\u6c7a\u7b97\u65e5\u306f3\u6708\u672b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u5951\u7d04\u6642\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6577\u91d1<\/td>\n<td>500,000\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>500,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>X\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6577\u91d1\u300d\u652f\u6255\u6642\u306b\u6577\u91d1\u3092\u8cc7\u7523\u3068\u3059\u308b\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002\u8cc3\u501f\u7269\u4ef6\u306e\u5951\u7d04\u6642\u306b\u652f\u6255\u3046\u6577\u91d1\u306f\u3001\u4e00\u822c\u306b\u5c06\u6765\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\uff08\u8cb8\u4e3b\u304b\u3089\u898b\u305f\uff09\u4e0d\u5229\u76ca\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u91d1\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u501f\u4e3b\u306b\u3088\u308b\u640d\u50b7\u7b49\u306b\u5bfe\u3059\u308b\u9000\u53bb\u6642\u306e\u8cbb\u7528\u88dc\u586b\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5951\u7d04\u6642\u306b\u304a\u3044\u3066\u306f\u300c\u6577\u91d1\u300d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3084\u3053\u308c\u306b\u5bfe\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306e\u8cc7\u7523\u8a08\u4e0a\u3092\u884c\u308f\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6577\u91d1\u306e\u511f\u5374<\/td>\n<td>50,000\u5186<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>50,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>X\u793e\u306f\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u6577\u91d1\u306e\u3046\u30611\/2\u306b\u3064\u3044\u3066\u306f\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306b\u5145\u5f53\u3055\u308c\u3001\u8fd4\u9084\u306f\u898b\u8fbc\u3081\u306a\u3044\u305f\u3081\u3001\u5165\u5c45\u671f\u9593\u3067\u6309\u5206\u3057\u3066\u6577\u91d1\u3092\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>500,000\u5186 \u00d7 1\/2\uff08\u8fd4\u9084\u304c\u898b\u8fbc\u3081\u306a\u3044\u90e8\u5206\uff09\u00d71\/5\uff08\u5165\u5c45\u671f\u9593\uff09\uff1d 50,000\u5186<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3068\u306f\u3001\u501f\u4e3b\u304c\u7269\u4ef6\u3092\u501f\u308a\u305f\u3068\u304d\u306e\u72b6\u614b\uff08\u539f\u72b6\uff09\u306b\u623b\u3059\uff08\u56de\u5fa9\uff09\u305f\u3081\u306e\u8cbb\u7528\u3092\u8a00\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u3092\u5c06\u6765\u9664\u53bb\u3059\u308b\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u73fe\u5728\u306e\u4fa1\u5024\u306b\u63db\u7b97\u3057\u3066\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3082\u306e 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