{"id":82509,"date":"2025-06-13T11:43:08","date_gmt":"2025-06-13T02:43:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=82509"},"modified":"2026-02-24T12:37:09","modified_gmt":"2026-02-24T03:37:09","slug":"%e6%96%b0%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%af%ef%bc%9f%e5%a4%89%e6%9b%b4%e7%82%b9%e3%82%84%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%80%81%e4%bc%81%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/82509\/","title":{"rendered":"\u3010\u56f3\u89e3\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u3011\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f\u6642\u671f\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u65b0\u30ea\u30fc\u30b9<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u3068\u306f\uff1f<\/div>\n<p><strong>2027\u5e744\u6708\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\uff08B\/S\uff09\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f93\u6765\u306e\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u5ec3\u6b62\u3055\u308c\u3001\u5168\u5951\u7d04\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316<\/li>\n<li>\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5897\u52a0\u306b\u3088\u308a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44551\/\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927-1024x571.png\" alt=\"\" width=\"1024\" height=\"571\" class=\"aligncenter size-large wp-image-82935\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927-1024x571.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927-300x167.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927-768x428.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/225927.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<p>\u56f3\u89e3\u51fa\u5178\uff1a<a href=\"https:\/\/biz.moneyforward.com\/library\/35785\/%5Bgetprovider%20part='article'%5D\" target=\"_blank\" rel=\"noopener\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u4e3b\u8981\u8ad6\u70b9\u304c\u4e38\u308f\u304b\u308a\uff01\u5bfe\u5fdc\u30ac\u30a4\u30c9\u30d6\u30c3\u30afPart1<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u3092\u56fd\u969b\u7684\u306a\u57fa\u6e96\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u7b2c16\u53f7\u306a\u3069\uff09\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/words\/1158\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff08ASBJ\uff09\u304c2024\u5e749\u670813\u65e5\u306b\u516c\u8868\u3057\u30012027\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u3088\u308a\u900f\u660e\u5316\u3055\u308c\u3001\u6d77\u5916\u4f01\u696d\u3068\u306e\u696d\u7e3e\u6bd4\u8f03\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u969b\u57fa\u6e96\uff08IFRS\uff09\u3068\u306e\u7d71\u4e00\u304c\u4e3b\u306a\u76ee\u7684<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=157\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09<\/a><\/p>\n<h3>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u4e00\u672c\u5316<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9-1024x724.png\" alt=\"Q \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u3001\u6700\u3082\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u308b\u70b9\u306f\u4f55\u3067\u3059\u304b\uff1f\" width=\"1024\" height=\"724\" class=\"aligncenter size-large wp-image-84232\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9-1024x724.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9-300x212.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9-768x543.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_5cf703c0-aa30-4251-aae2-8d9fd3508d36_riviera_images_9.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<p>\u56f3\u89e3\u51fa\u5178\uff1a<a href=\"https:\/\/biz.moneyforward.com\/library\/39056\/%5Bgetprovider%20part='article'%5D\" target=\"_blank\" rel=\"noopener\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8abf\u67fb\u30ec\u30dd\u30fc\u30c8<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u304c\u5b9f\u65bd\u3057\u305f\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306b\u3042\u305f\u308a\u3001\u4f01\u696d\u304c\u6700\u3082\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u308b\u696d\u52d9\u306f\u300c\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057\u30fb\u5206\u985e\u30fb\u6574\u7406\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u6b21\u3044\u3067\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u7406\u89e3\u300d\u3084\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u306e\u6c7a\u5b9a\u300d\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u7279\u306b\u300c\u5927\u304d\u306a\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u308b\u300d\u300c\u3084\u3084\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u308b\u300d\u3068\u56de\u7b54\u3057\u305f\u4f01\u696d\u306e\u591a\u304f\u304c\u3001\u521d\u671f\u6bb5\u968e\u3067\u5fc5\u8981\u3068\u306a\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u60c5\u5831\u306e\u6574\u7406\u4f5c\u696d\u306b\u8ab2\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/strong><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u65b0\u57fa\u6e96\u5bfe\u5fdc\u306e\u521d\u671f\u30d5\u30a7\u30fc\u30ba\u306b\u304a\u3044\u3066\u76f8\u5fdc\u306e\u8ca0\u8377\u3092\u53d7\u3051\u3066\u3044\u308b\u5b9f\u614b\u304c\u6d6e\u304d\u5f6b\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\u9069\u7528\u958b\u59cb\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-scaled.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-1024x576.png\" alt=\"\" width=\"1024\" height=\"576\" class=\"aligncenter size-large wp-image-82934\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-1024x576.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-300x169.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-768x432.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_b51ce788-9f33-43ea-b71e-cf8bb7d64f4d_riviera_images_3-scaled.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<p>\u56f3\u89e3\u51fa\u5178\uff1a<a href=\"https:\/\/biz.moneyforward.com\/library\/35785\/%5Bgetprovider%20part='article'%5D\" target=\"_blank\" rel=\"noopener\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u4e3b\u8981\u8ad6\u70b9\u304c\u4e38\u308f\u304b\u308a\uff01\u5bfe\u5fdc\u30ac\u30a4\u30c9\u30d6\u30c3\u30afPart1<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u539f\u5247\u3068\u3057\u30662027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/b><\/span>\u305d\u308c\u4ee5\u524d\u306e2025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u3001\u65e9\u671f\u9069\u7528\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u539f\u5247\u306f2027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>3\u6708\u6c7a\u7b97\u306e\u4f01\u696d\u3067\u3042\u308c\u3070\u30012027\u5e744\u67081\u65e5\u304b\u3089\u59cb\u307e\u308b\u671f\uff082028\u5e743\u6708\u671f\uff09\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span> \u6e96\u5099\u671f\u9593\u3068\u3057\u30662\u5e74\u7a0b\u5ea6\u6b8b\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5951\u7d04\u66f8\u306e\u53ce\u96c6\u3084\u30b7\u30b9\u30c6\u30e0\u9078\u5b9a\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u6c7a\u3057\u3066\u4f59\u88d5\u306e\u3042\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>2027\u5e743\u6708\u671f\u307e\u3067\u306f\u73fe\u884c\u57fa\u6e96\u3067\u51e6\u7406\u3057\u3001\u7fcc\u671f\u9996\u304b\u3089\u65b0\u57fa\u6e96\u3078\u5207\u308a\u66ff\u3048\u308b\u4f01\u696d\u304c\u5927\u534a\u3092\u5360\u3081\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2025\u5e744\u6708\u304b\u3089\u306e\u65e9\u671f\u9069\u7528\u3082\u53ef\u80fd<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><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>\uff08IFRS\uff09\u3092\u3059\u3067\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u89aa\u4f1a\u793e\u3092\u6301\u3064\u5834\u5408\u306a\u3069\u30012025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u524d\u5012\u3057\u3067\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u00a0<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u30013\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u306f4\u67081\u65e5\u3068\u306a\u308a\u307e\u3059\u30022025\u5e744\u67081\u65e5\u306b\u59cb\u307e\u308b\u4e8b\u696d\u5e74\u5ea6\uff082026\u5e743\u6708\u671f\uff09\u304b\u3089\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u65e9\u671f\u9069\u7528\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u89aa\u4f1a\u793e\u3068\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"437\" title=\"\u9023\u7d50\u6c7a\u7b97\">\u9023\u7d50\u6c7a\u7b97<\/a>\u4f5c\u696d\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u793e\u5185\u4f53\u5236\u306e\u6574\u5099\u3092\u6025\u30d4\u30c3\u30c1\u3067\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\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\/79778\/\" data-lkc-id=\"2132\" 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\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\uff1f\u65e5\u672c\u3067\u306e\u9069\u7528\u6642\u671f\u3068\u4e2d\u5c0f\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\uff1f\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5f37\u5236\u9069\u7528\u306f\u30012027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3059\u3002 \t\u4e0a\u5834\u4f01\u696d\u30fb\u5927\u4f1a\u793e\u304c\u5bfe\u8c61\u3067\u4e2d\u5c0f\u306f\u539f\u5247\u5bfe\u8c61\u5916 \t\u30aa\u30d5\u30a3\u30b9\u5bb6\u8cc3\u306a\u3069\u5168\u30ea\u30fc\u30b9\u306e\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u9808 \t300\u4e07\u5186\u4ee5\u4e0b\u306e\u5c11\u984d\u5951\u7d04\u7b49\u306f\u8a08\u4e0a\u4e0d\u8981\u306e\u898f\u5b9a\u3042\u308a\u6e96\u5099\u304c\u6574\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u30012025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002\u65b0\u305f\u306a\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u300d\u306f\u30012027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u306e\u30eb\u30fc\u30eb\u3068\u7570\u306a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\uff08\u30aa...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61\u4e8b\u696d\u8005\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u4e0a\u5834\u4f01\u696d\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/2010\/\" data-internallinksmanager029f6b8e52c=\"280\" title=\"\u4f1a\u8a08\u76e3\u67fb\">\u4f1a\u8a08\u76e3\u67fb<\/a>\u4eba\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u3067\u3059\u3002<\/b><\/span>\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u5f37\u5236\u9069\u7528\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u305d\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u4e0a\u5834\u4f01\u696d\u3068\u305d\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u306f\u3001\u65b0\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u4e0a\u306e\u5927\u4f1a\u793e\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>5\u5104\u5186\u4ee5\u4e0a\u307e\u305f\u306f\u8ca0\u50b5200\u5104\u5186\u4ee5\u4e0a\uff09\u3084\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u4efb\u610f\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\u306a\u3069\uff09\u3068\u305d\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u6cd5\u4e0a\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u3068\u305d\u306e\u5b50\u4f1a\u793e<\/strong>\n<ul>\n<li><strong>\u5927\u4f1a\u793e\uff1a<\/strong>\u8cc7\u672c\u91d1\u304c5\u5104\u5186\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u8ca0\u50b5\u7dcf\u984d\u304c200\u5104\u5186\u4ee5\u4e0a\u306e\u682a\u5f0f\u4f1a\u793e\u3002<\/li>\n<li><strong>\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u304a\u3088\u3073\u6307\u540d\u59d4\u54e1\u4f1a\u7b49\u8a2d\u7f6e\u4f1a\u793e\u3002<\/strong><\/li>\n<li><strong>\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u4efb\u610f\u3067\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u4f01\u696d<\/strong>\uff08\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u306b\u5b9a\u3081\u308b\u3053\u3068\u3067\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u4efb\u610f\u3067\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u4f1a\u793e\uff09\u3002<\/li>\n<li>\u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u3001\u76e3\u67fb\u4eba\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u76e3\u67fb\u3092\u884c\u3046\u305f\u3081\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u306f\u539f\u5247\u3068\u3057\u3066\u4efb\u610f\u9069\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u3084\u3001\u76e3\u67fb\u5bfe\u8c61\u3067\u306f\u306a\u3044\u4f01\u696d\u306f\u3001\u3053\u308c\u307e\u3067\u901a\u308a\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306b\u57fa\u3065\u3044\u305f\u51e6\u7406\uff08\u8cc3\u8cb8\u501f\u51e6\u7406\uff09\u3092\u7d99\u7d9a\u3067\u304d\u307e\u3059\u3002\u00a0<\/b><\/span><\/p>\n<p>\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u76f4\u3061\u306b\u4f1a\u8a08\u51e6\u7406\u3084\u30b7\u30b9\u30c6\u30e0\u3092\u5165\u308c\u66ff\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5c06\u6765\u7684\u306aIPO\uff08\u682a\u5f0f\u4e0a\u5834\uff09\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u89aa\u4f1a\u793e\u304c\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u305f\u3081\u306b\u65b0\u57fa\u6e96\u306b\u5408\u308f\u305b\u305f\u30c7\u30fc\u30bf\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e3\u3064\u306e\u4e3b\u8981\u306a\u5909\u66f4\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308b\u5927\u304d\u306a\u5909\u66f4\u70b9\u306f\u3001\u3053\u308c\u307e\u3067\u7c3f\u5916\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u3067\u51e6\u7406\u3055\u308c\u3066\u3044\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u306b\u8a08\u4e0a\u3055\u308c\u308b\u70b9\u3067\u3059\u3002<\/b><\/span> \u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u6570\u5024\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3082\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u307e\u3067\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1336\/\" data-internallinksmanager029f6b8e52c=\"471\" title=\"\u8cc3\u501f\u6599\">\u8cc3\u501f\u6599<\/a>\u300d\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\uff08\u30aa\u30d5\u30a3\u30b9\u306e\u5bb6\u8cc3\u3001\u793e\u7528\u8eca\u306e\u30ea\u30fc\u30b9\u306a\u3069\uff09\u3082\u3001\u3059\u3079\u3066B\/S\uff08\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/b><\/span><\/p>\n<p>\u5c06\u6765\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306e\u7dcf\u984d\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304d\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3068\u3057\u3066\u4e21\u5efa\u3066\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u8ca1\u52d9\u6307\u6a19\u304c\u60aa\u5316\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\uff1a<\/strong><br \/>\n\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u540c\u6642\u306b\u5897\u3048\u308b\u305f\u3081\u3001\u5206\u6bcd\u304c\u5927\u304d\u304f\u306a\u308a\u6bd4\u7387\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002<\/li>\n<li><strong>ROA\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/341\/\" data-internallinksmanager029f6b8e52c=\"105\" title=\"\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/a>\uff09\u306e\u4f4e\u4e0b\uff1a<\/strong><br \/>\n\u7dcf\u8cc7\u7523\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u5909\u308f\u3089\u306a\u3051\u308c\u3070\u7387\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>2. \u8cbb\u7528\u51e6\u7406\u304c\u5909\u308f\u308b\uff08\u8cc3\u501f\u6599\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u30fb\u5229\u606f\u3078\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff08P\/L\uff09\u4e0a\u306e\u8868\u793a\u79d1\u76ee\u304c\u3001\u300c\u8cc3\u501f\u6599\u300d\u304b\u3089\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u300d\u306b\u5909\u308f\u308a\u307e\u3059\u3002 <\/b><\/span>\u3053\u308c\u307e\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/238\/\" data-internallinksmanager029f6b8e52c=\"450\" title=\"\u55b6\u696d\u8cbb\">\u55b6\u696d\u8cbb<\/a>\u7528\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"474\" title=\"\u8ca9\u58f2\u8cbb\">\u8ca9\u58f2\u8cbb<\/a>\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"145\" title=\"\u4e00\u822c\u7ba1\u7406\u8cbb\">\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\uff09\u306e\u4e2d\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u30ea\u30fc\u30b9\u6599\u304c\u3001\u55b6\u696d\u8cbb\u7528\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u3068<a href=\"https:\/\/biz.moneyforward.com\/words\/232\/\" data-internallinksmanager029f6b8e52c=\"150\" title=\"\u55b6\u696d\u5916\u8cbb\u7528\">\u55b6\u696d\u5916\u8cbb\u7528<\/a>\uff08\u652f\u6255\u5229\u606f\uff09\u306b\u5206\u5272\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7d44\u307f\u66ff\u3048\u306b\u3088\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u306e\u6bb5\u968e\u3067\u306f\u30d7\u30e9\u30b9\u306b\u50cd\u304f\uff08\u652f\u6255\u5229\u606f\u304c\u55b6\u696d\u5916\u306b\u884c\u304f\u305f\u3081\uff09\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"335\" title=\"\u7d4c\u5e38\u5229\u76ca\">\u7d4c\u5e38\u5229\u76ca<\/a>\u30d9\u30fc\u30b9\u3067\u306f\u521d\u671f\u306e\u8cbb\u7528\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3. \u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u7bc4\u56f2\u304c\u5e83\u304c\u308b\uff08\u30ec\u30f3\u30bf\u30eb\u3082\u5bfe\u8c61\u306e\u304a\u305d\u308c\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u66f8\u306e\u540d\u79f0\u304c\u300c\u30ec\u30f3\u30bf\u30eb\u5951\u7d04\u300d\u3084\u300c\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u5951\u7d04\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u300c\u8cc7\u7523\u3092\u7279\u5b9a\u3057\u3066\u4f7f\u7528\u652f\u914d\u3057\u3066\u3044\u308b\u300d\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u00a0<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e3\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u5951\u7d04\u7b49\u306e\u540d\u79f0\u306b\u304b\u304b\u308f\u3089\u305a\u65b0\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u8cc7\u7523\u304c\u7279\u5b9a\u3055\u308c\u3066\u3044\u308b\uff1a<\/strong><br \/>\n\u7279\u5b9a\u306e\u8eca\u4e21\u3084\u6a5f\u5668\u3001\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u306a\u3069\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li><strong>\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4eab\u53d7\uff1a<\/strong><br \/>\n\u305d\u306e\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3092\u5f97\u308b\u6a29\u5229\u304c\u3042\u308b\u3002<\/li>\n<li><strong>\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\uff1a<\/strong><br \/>\n\u305d\u306e\u8cc7\u7523\u3092\u3044\u3064\u3001\u3069\u3046\u4f7f\u3046\u304b\u3092\u6c7a\u3081\u308b\u6a29\u5229\u304c\u3042\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6848\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff08\u8cc7\u7523\u30fb\u8ca0\u50b5\u8a08\u4e0a\uff09\u306b\u3059\u308b\u3088\u3046\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u5168\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u540c\u69d8\u306b\u300c\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u3001\u4ee3\u91d1\u3092\u5206\u5272\u6255\u3044\u3057\u3066\u3044\u308b\uff08\u58f2\u8cb7\u51e6\u7406\uff09\u300d\u3068\u3044\u3046\u51e6\u7406\u306b\u7d71\u4e00\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u672c\u65b9\u91dd\u3068\u5909\u66f4\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3042\u305f\u308a\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u57fa\u672c\u65b9\u91dd\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>IFRS\u7b2c16\u53f7\u3068\u306e\u6574\u5408\u6027\uff1a<\/strong><br \/>\n\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u501f\u624b\u306e\u8cbb\u7528\u914d\u5206\u65b9\u6cd5\u306a\u3069\u306fIFRS\u7b2c16\u53f7\u3068\u540c\u69d8\u306e\u51e6\u7406\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff0b\u5229\u606f\u8cbb\u7528\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u8cb8\u624b\u3068\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u4e0d\u4e00\u81f4\u3092\u89e3\u6d88\uff1a<\/strong><br \/>\n\u73fe\u884c\u57fa\u6e96\u3067\u306f\u8cb8\u624b\u3068\u501f\u624b\u3067\u4f1a\u8a08\u51e6\u7406\u306b\u30ba\u30ec\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u53cc\u65b9\u304c\u6574\u5408\u7684\u306a\u51e6\u7406\u3092\u884c\u3046\u3088\u3046\u8abf\u6574\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u7d4c\u904e\u63aa\u7f6e\u3068\u4ee3\u66ff\u6271\u3044\uff1a<\/strong><br \/>\n\u5b9f\u52d9\u3078\u306e\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3001\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u640d\u306a\u308f\u306a\u3044\u7bc4\u56f2\u3067\u3001\u904e\u53bb\u306e\u5951\u7d04\u306b\u5bfe\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3084\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u308a\u6271\u3044\uff08\u7c21\u4fbf\u6cd5\u306a\u3069\uff09\u3082\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u501f\u308a\u624b\u5074\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\uff08\u4ed5\u8a33\uff09\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\uff08B\/S\u3078\u306e\u8a08\u4e0a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u3001\u5c06\u6765\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306e\u7dcf\u984d\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304d\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u4e21\u5efa\u3066\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th>\u501f\u65b9\uff08\u8cc7\u7523\u306e\u5897\u52a0\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\uff08\u8ca0\u50b5\u306e\u5897\u52a0\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5951\u7d04\u6642<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>10,000,000<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>10,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u539f\u5247\u3068\u3057\u3066\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3068\u540c\u984d\u3092\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u91d1\u984d\u306f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u3067\u306f\u306a\u304f\u3001\u305d\u3053\u304b\u3089\u5229\u606f\u76f8\u5f53\u5206\u3092\u5f15\u3044\u305f\u300c\u73fe\u5728\u4fa1\u5024\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6bce\u6708\u306e\u652f\u6255\u3044\u6642\uff08P\/L\u3068B\/S\u306e\u5909\u52d5\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6bce\u6708\u306e\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642\u306f\u3001\u300c\u5143\u672c\u306e\u8fd4\u6e08\u300d\u3068\u300c\u5229\u606f\u306e\u652f\u6255\u3044\u300d\u306b\u5206\u3051\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u307e\u3067\u306e\u300c\u8cc3\u501f\u6599\u300d\u3068\u3044\u30461\u3064\u306e\u79d1\u76ee\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th>\u501f\u65b9\uff08\u8ca0\u50b5\u306e\u6e1b\u5c11\u30fb\u8cbb\u7528\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\uff08\u8cc7\u7523\u306e\u6e1b\u5c11\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u652f\u6255\u3044\u6642<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>150,000<\/td>\n<td>\u73fe\u9810\u91d1<\/td>\n<td>160,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u652f\u6255\u5229\u606f<\/td>\n<td>10,000<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u652f\u6255\u3063\u305f\u91d1\u984d\uff08\u4f8b\uff1a16\u4e07\u5186\uff09\u306e\u5185\u8a33\u3092\u3001\u5143\u672c\u306e\u8fd4\u6e08\u5206\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u53d6\u308a\u5d29\u3057\uff09\u3068\u3001\u5229\u606f\u306e\u652f\u6255\u5206\uff08\u8cbb\u7528\u306e\u767a\u751f\uff09\u306b\u5206\u3051\u3066\u8a18\u9332\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u300c\u5229\u606f\u6cd5\u300d\u3068\u3044\u3046\u8a08\u7b97\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6c7a\u7b97\u6642\uff08P\/L\u3078\u306e\u8cbb\u7528\u8a08\u4e0a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c7a\u7b97\u6642\u306b\u306f\u3001\u8a08\u4e0a\u3057\u305f\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8cbb\u7528\u5316\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th>\u501f\u65b9\uff08\u8cbb\u7528\u306e\u767a\u751f\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9\uff08\u8cc7\u7523\u306e\u6e1b\u5c11\uff09<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6c7a\u7b97\u6642<\/td>\n<td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td>2,000,000<\/td>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>2,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3084\u8010\u7528\u5e74\u6570\u306b\u57fa\u3065\u3044\u3066\u3001\u5b9a\u984d\u6cd5\u306a\u3069\u306e\u65b9\u6cd5\u3067\u511f\u5374\uff08\u8cbb\u7528\u5316\uff09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u300c\u8cc3\u501f\u6599\u300d\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001<strong>\u300c\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u300d\u3068\u300c\u5229\u606f\u8a08\u7b97\u300d\u306e2\u3064\u306e\u624b\u9806\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong>\u305f\u3081\u3001\u4e8b\u52d9\u5de5\u6570\u306f\u78ba\u5b9f\u306b\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8a08\u4e0a\u3057\u305f\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3092\u3069\u306e\u3088\u3046\u306b\u511f\u5374\u3057\u3066\u3044\u304f\u304b\u306f\u3001\u305d\u306e\u30ea\u30fc\u30b9\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u30ea\u30fc\u30b9\u306e\u7a2e\u985e<\/th>\n<th>\u511f\u5374\u65b9\u6cd5\u306e\u8003\u3048\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6240\u6709\u6a29\u79fb\u8ee2\u30ea\u30fc\u30b9<br \/>\n\uff08\u5c06\u6765\u7684\u306b\u81ea\u5206\u306e\u3082\u306e\u306b\u306a\u308b\u5834\u5408\uff09<\/td>\n<td style=\"text-align: left;\">\u81ea\u793e\u3067\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u3001\u305d\u306e\u8cc7\u7523\u306b\u9069\u7528\u3059\u308b\u901a\u5e38\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"76\" title=\"\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\">\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\uff08\u8010\u7528\u5e74\u6570\u306a\u3069\uff09\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u305d\u306e\u4ed6\u306e\u30ea\u30fc\u30b9<br \/>\n\uff08\u8fd4\u5374\u524d\u63d0\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u7b49\uff09<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3001\u539f\u5247\u3068\u3057\u3066**\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u3092\u8010\u7528\u5e74\u6570\u3068\u3057\u305f\u5b9a\u984d\u6cd5**\u306a\u3069\u3067\u511f\u5374\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u8a73\u7d30\u306a\u5b9a\u7fa9\u3084\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u89e3\u8aac\u8a18\u4e8b\u3082\u4f75\u305b\u3066\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75490\/\" data-lkc-id=\"2070\" 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\">\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\uff1f\u6982\u8981\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6628\u4eca\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u6301\u3064\u8cc7\u7523\u306e\u7a2e\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u7121\u5f62\u8cc7\u7523\u3082\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u305d\u306e\u4e2d\u3067\u3082\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8ca1\u7523\u306e\u4e00\u3064\u3067\u3059\u3002\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u7279\u306b\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u7528\u3044\u3089\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6982\u8981\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u307e\u3067\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u8cc7\u7523\u3092\u501f\u308a\u308b\u5074\uff08\u501f\u624b\uff09\u304c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6301\u3064\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002IFRS\u30ea\u30fc\u30b9\u57fa\u6e96\uff08IFRS\u7b2c16\u53f7\uff09\u3067\u306f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3068\u3082\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u624b\u98065\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11-1024x576.png\" alt=\"\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406 \u2460\u3000\u30bf\u30b9\u30af\u306e\u300e\u898b\u3048\u308b\u5316\u300f\u306e\u70ba\u306eToDo\u4f5c\u6210\" width=\"1024\" height=\"576\" class=\"aligncenter size-large wp-image-84233\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11-1024x576.png 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11-300x169.png 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11-768x432.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/06\/docs_f764b56c-6abb-4e05-8214-eec8eb8c694f_riviera_images_11.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<p>\u56f3\u89e3\u51fa\u5178\uff1a<a href=\"https:\/\/biz.moneyforward.com\/library\/41861\/%5Bgetprovider%20part='article'%5D\" target=\"_blank\" rel=\"noopener\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u4e38\u308f\u304b\u308a\u30ac\u30a4\u30c9\u30d6\u30c3\u30af3\u70b9\u30bb\u30c3\u30c8<\/a><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u65b0\u30ea\u30fc\u30b9\u5bfe\u5fdc\u57fa\u6e96\u3092\u6c7a\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u30bf\u30b9\u30af\u3092\u898b\u3048\u308b\u5316\u3057\u3001ToDo\u30ea\u30b9\u30c8\u3092\u4f5c\u3063\u305f\u4e0a\u3067\u5bfe\u5fdc\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5b9a\u3081\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>STEP1 \u5168\u793e\u7684\u306a\u30ea\u30fc\u30b9\u5951\u7d04\u30fb\u30ec\u30f3\u30bf\u30eb\u5951\u7d04\u306e\u68da\u5378\u3057<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u3001\u4f1a\u793e\u306b\u5b58\u5728\u3059\u308b\u3059\u3079\u3066\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002 <\/b><\/span>\u8907\u5408\u6a5f\u3084PC\u3068\u3044\u3063\u305f\u5178\u578b\u7684\u306a\u30ea\u30fc\u30b9\u7269\u4ef6\u3060\u3051\u3067\u306a\u304f\u3001\u672c\u793e\u30fb\u652f\u5e97\u306e<strong>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u5951\u7d04<\/strong>\u3001\u5009\u5eab\u3001\u793e\u7528\u8eca\u3001\u30b5\u30fc\u30d0\u30fc\u306e\u5229\u7528\u5951\u7d04\u306a\u3069\u3082\u5bfe\u8c61\u3067\u3059\u3002\u90e8\u7f72\u3054\u3068\u306b\u30d0\u30e9\u30d0\u30e9\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u5951\u7d04\u66f8\u3092\u4e00\u5143\u7ba1\u7406\u3059\u308b\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3084\u53f0\u5e33\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>STEP2 \u65b0\u57fa\u6e96\u9069\u7528\u306e\u5f71\u97ff\u984d\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d17\u3044\u51fa\u3057\u305f\u5951\u7d04\u306e\u3046\u3061\u3001\u3069\u308c\u304c\u65b0\u57fa\u6e96\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3092\u5224\u5b9a\u3057\u3001\u91d1\u984d\u7684\u5f71\u97ff\u3092\u8a66\u7b97\u3057\u307e\u3059\u3002<\/b><\/span> \u7279\u306b<strong>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u5951\u7d04<\/strong>\u306f\u91d1\u984d\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3057\u305f\u969b\u306e\u5f71\u97ff\u984d\u304c\u751a\u5927\u3067\u3059\u3002B\/S\u304c\u3069\u308c\u304f\u3089\u3044\u81a8\u3089\u3080\u304b\u3001\u30b3\u30d9\u30ca\u30f3\u30c8\uff08\u878d\u8cc7\u5236\u9650\u6761\u9805\uff09\u306b\u62b5\u89e6\u3057\u306a\u3044\u304b\u3092\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h3>STEP3 \u4f1a\u8a08\u65b9\u91dd\u306e\u691c\u8a0e\u3068\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u3059\u308a\u5408\u308f\u305b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u306e\u65b9\u91dd\u3068\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u511f\u5374\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u304b\u3001\u5272\u5f15\u7387\u306f\u3069\u3046\u8a2d\u5b9a\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span> \u65b0\u57fa\u6e96\u306b\u306f\u5b9f\u52d9\u7684\u306a\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306e\u300c\u7c21\u4fbf\u6cd5\u300d\u3084\u300c\u514d\u9664\u898f\u5b9a\uff08\u5c11\u984d\u30fb\u77ed\u671f\uff09\u300d\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u65b9\u91dd\u3092\u63a1\u7528\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u4e8b\u52d9\u8ca0\u62c5\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u65e9\u3081\u306b\u3059\u308a\u5408\u308f\u305b\u3092\u884c\u3046\u3053\u3068\u304c\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>STEP4 \u793e\u5185\u898f\u5b9a\u306e\u6574\u5099\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u6539\u4fee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u793e\u5185\u898f\u7a0b\u3084\u696d\u52d9\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u6574\u5099\u3057\u307e\u3059\u3002<\/b><\/span>\u7d4c\u7406\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u306b\u95a2\u308f\u308b\u95a2\u9023\u90e8\u7f72\uff08\u7dcf\u52d9\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3001\u8cfc\u8cb7\u306a\u3069\uff09\u3068\u306e\u9023\u643a\u3082\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u306e\u7ba1\u7406\u3084\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306e\u5229\u606f\u8a08\u7b97\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u3084\u5165\u308c\u66ff\u3048\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3082\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u5408\u308f\u305b\u3066\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>STEP5 \u5b50\u4f1a\u793e\u3084\u793e\u5185\u30fb\u793e\u5916\u95a2\u4fc2\u8005\u3001\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5b50\u30fb\u4f1a\u793e\u3078\u306e\u65b0\u57fa\u6e96\u306e\u5c55\u958b\u3084\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u306e\u7d71\u4e00\u7684\u306a\u5bfe\u5fdc\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u5185\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u3082\u3001\u65b0\u57fa\u6e96\u306e\u6982\u8981\u3068\u5909\u66f4\u70b9\u3001\u304a\u3088\u3073\u305d\u308c\u304c\u696d\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3001\u7406\u89e3\u3092\u4fc3\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3084\u7d4c\u55b6\u6307\u6a19\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u3001\u65b0\u57fa\u6e96\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u9069\u5207\u306b\u8aac\u660e\u3067\u304d\u308b\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u4f34\u3046\u5ef6\u6255\u57fa\u6e96\u306e\u7279\u4f8b\u306e\u5ec3\u6b62<\/h2>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>2027\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u59cb\u307e\u308b\u7d4c\u904e\u63aa\u7f6e\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u3067\u3001\u5ef6\u6255\u57fa\u6e96\u3092\u4f7f\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3002<\/li>\n<li>2027\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u59cb\u307e\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u307e\u3060\u53ce\u76ca\u3084\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u65e7\u30ea\u30fc\u30b9\u8b72\u6e21\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u3002<\/li>\n<\/ul>\n<\/div>\n<h4>\u5229\u606f\u76f8\u5f53\u984d\u306e\u307f\u306e\u5ef6\u6255\u57fa\u6e96\u7d99\u7d9a<\/h4>\n<p>\u4e0a\u8a18\u306e2\u756a\u76ee\u306e\u30b1\u30fc\u30b9\uff082027\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u672a\u8a08\u4e0a\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\uff09\u3067\u3082\u30012027\u5e743\u670831\u65e5\u5f8c\u6700\u521d\u306b\u59cb\u307e\u308b\u7d4c\u904e\u63aa\u7f6e\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u3067\u3001\u65e7\u30ea\u30fc\u30b9\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u542b\u307e\u308c\u308b\u5229\u606f\u76f8\u5f53\u984d\u306e\u307f\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u3068\u3059\u308b\u5ef6\u6255\u57fa\u6e96\u306e\u65b9\u6cd5\u3067\u51e6\u7406\u3057\u305f\u5834\u5408\u3001\u5f15\u304d\u7d9a\u304d\u305d\u306e\u65b9\u6cd5\u3067\u53ce\u76ca\u30fb\u8cbb\u7528\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u672a\u8a08\u4e0a\u53ce\u76ca\u984d\u306e5\u5e74\u5747\u7b49\u8a08\u4e0a\u7279\u4f8b<\/h4>\n<p>\u3082\u3057\u3001\u4e0a\u8a18\u306e\u300c\u672a\u8a08\u4e0a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u539f\u5247\u4e00\u62ec\u8a08\u4e0a\u300d\u3067\u672a\u8a08\u4e0a\u53ce\u76ca\u984d\u304c\u672a\u8a08\u4e0a\u8cbb\u7528\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u30015\u5e74\u9593\u3067\u5747\u7b49\u306b\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u66f8\u306a\u3069\u306b\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b1 \u65e7\u30ea\u30fc\u30b9\u8b72\u6e21\u3068\u306f\u30012027\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u59cb\u307e\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u884c\u308f\u308c\u305f\u30ea\u30fc\u30b9\u8b72\u6e21\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u203b2 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style=\"background-color: #ffff99;\"><b>\u3059\u3079\u3066\u306e\u5951\u7d04\u3092\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3059\u308b\u306e\u306f\u5b9f\u52d9\u4e0a\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u4f8b\u5916\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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