{"id":93458,"date":"2026-10-29T10:35:26","date_gmt":"2026-10-29T01:35:26","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=93458"},"modified":"2026-10-29T10:35:26","modified_gmt":"2026-10-29T01:35:26","slug":"%e8%b5%a4%e5%ad%97%e3%81%a8%e3%81%af%ef%bc%9f%e6%84%8f%e5%91%b3%e3%82%84%e9%bb%92%e5%ad%97%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%83%bb%e5%8e%9f%e5%9b%a0%e3%83%bb%e7%a8%8e%e9%87%91%e3%81%b8%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/93458\/","title":{"rendered":"\u8d64\u5b57\u3068\u306f\uff1f\u610f\u5473\u3084\u9ed2\u5b57\u3068\u306e\u9055\u3044\u30fb\u539f\u56e0\u30fb\u7a0e\u91d1\u3078\u306e\u5f71\u97ff\u30fb\u6539\u5584\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8d64\u5b57\u3068\u306f\u4f55\u304b\uff1f\u9ed2\u5b57\u3068\u306e\u9055\u3044\u306f\uff1f<\/div>\n<p><strong>\u8d64\u5b57\u3068\u306f\u3001\u53ce\u76ca\u3088\u308a\u8cbb\u7528\u304c\u591a\u304f\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u55b6\u696d\u30fb\u7d4c\u5e38\u30fb\u6700\u7d42\u8d64\u5b57\u3067\u610f\u5473\u304c\u7570\u306a\u308b<\/li>\n<li>\u8d64\u5b57\u3067\u3082\u5747\u7b49\u5272\u3084\u6d88\u8cbb\u7a0e\u306f\u767a\u751f\u3059\u308b<\/li>\n<li>\u6b20\u640d\u91d1\u306f\u6cd5\u4eba10\u5e74\u30fb\u500b\u4eba3\u5e74\u7e70\u8d8a\u53ef\u80fd<\/li>\n<\/ul>\n<p>Q. \u8d64\u5b57\u306b\u306a\u3063\u305f\u3089\u7a0e\u91d1\u306f\u6255\u308f\u306a\u304f\u3066\u3088\u3044\uff1f<br \/>\nA. 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id=\"post-below-intro\"><\/div><h2>\u8d64\u5b57\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8d64\u5b57\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u53ce\u76ca\u3088\u308a\u8cbb\u7528\u304c\u591a\u304f\u306a\u308a\u3001\u640d\u76ca\u8a08\u7b97\u4e0a\u306e\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002\u00a0<\/b><\/span><\/p>\n<h3>\u8d64\u5b57\u3068\u306f\u53ce\u76ca\u3088\u308a\u8cbb\u7528\u304c\u591a\u3044\u72b6\u614b<\/h3>\n<p>\u4f1a\u8a08\u4e0a\u306e\u8d64\u5b57\u3068\u306f\u3001\u3042\u308b\u671f\u9593\u306b\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u3088\u308a\u3082\u8cbb\u7528\u304c\u591a\u304f\u3001\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u30011\u5e74\u9593\u306e\u53ce\u76ca\u304c1,000\u4e07\u5186\u3001\u8cbb\u7528\u304c1,100\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u5dee\u984d\u306e100\u4e07\u5186\u304c\u640d\u5931\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c100\u4e07\u5186\u306e\u8d64\u5b57\u300d\u3068\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u53ce\u76ca\u304c1,100\u4e07\u5186\u3001\u8cbb\u7528\u304c1,000\u4e07\u5186\u3067\u3042\u308c\u3070\u3001100\u4e07\u5186\u306e\u5229\u76ca\u304c\u751f\u3058\u308b\u305f\u3081\u9ed2\u5b57\u3067\u3059\u3002\u4f1a\u793e\u306e\u5834\u5408\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u57fa\u790e\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u3092\u884c\u3044\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u300c\u6c7a\u7b97\u66f8\u4e0a\u306e\u8d64\u5b57\u300d\u3068\u300c\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u300d\u306f\u5fc5\u305a\u3057\u3082\u540c\u3058\u91d1\u984d\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u6240\u5f97\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/aramashi2023\/pdf\/01-03.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\uff5c\u56fd\u7a0e\u5e81<\/a><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/aramashi2023\/pdf\/01-03.pdf\"><\/a><\/p>\n<h3>\u8d64\u5b57\u306b\u306f\u55b6\u696d\u8d64\u5b57\u30fb\u7d4c\u5e38\u8d64\u5b57\u30fb\u6700\u7d42\u8d64\u5b57\u306a\u3069\u304c\u3042\u308b<\/h3>\n<p>\u300c\u8d64\u5b57\u300d\u306b\u306f\u4e00\u3064\u306e\u7a2e\u985e\u3057\u304b\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u3069\u306e\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u304b\u306b\u3088\u3063\u3066\u7d4c\u55b6\u72b6\u614b\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u533a\u5206\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8d64\u5b57\u306e\u7a2e\u985e<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u8d64\u5b57<\/td>\n<td style=\"text-align: left;\">\u58f2\u4e0a\u9ad8\u3088\u308a\u58f2\u4e0a\u539f\u4fa1\u304c\u591a\u3044\u72b6\u614b<\/td>\n<td style=\"text-align: left;\">\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306e\u63a1\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u55b6\u696d\u8d64\u5b57<\/td>\n<td style=\"text-align: left;\">\u55b6\u696d\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9<\/td>\n<td style=\"text-align: left;\">\u672c\u696d\u3067\u5229\u76ca\u3092\u51fa\u305b\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d4c\u5e38\u8d64\u5b57<\/td>\n<td style=\"text-align: left;\">\u7d4c\u5e38\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9<\/td>\n<td style=\"text-align: left;\">\u672c\u696d\u306b\u52a0\u3048\u3066\u5229\u606f\u306a\u3069\u3092\u542b\u3081\u305f\u901a\u5e38\u306e\u7d4c\u55b6\u6d3b\u52d5\u306e\u63a1\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6700\u7d42\u8d64\u5b57<\/td>\n<td style=\"text-align: left;\">\u5f53\u671f\u7d14\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9<\/td>\n<td style=\"text-align: left;\">\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u5168\u4f53\u3067\u6700\u7d42\u7684\u306b\u640d\u5931\u304c\u51fa\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u55b6\u696d\u5229\u76ca\u304c\u9ed2\u5b57\u3067\u3082\u3001\u591a\u984d\u306e\u652f\u6255\u5229\u606f\u306a\u3069\u306b\u3088\u3063\u3066\u7d4c\u5e38\u5229\u76ca\u304c\u8d64\u5b57\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u672c\u696d\u3067\u306f\u55b6\u696d\u8d64\u5b57\u3067\u3082\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u306a\u3069\u304c\u767a\u751f\u3057\u3066\u6700\u7d42\u5229\u76ca\u304c\u9ed2\u5b57\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u3092\u898b\u308b\u3068\u304d\u306f\u300c\u8d64\u5b57\u304b\u9ed2\u5b57\u304b\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u3069\u306e\u5229\u76ca\u6bb5\u968e\u3067\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u7d4c\u55b6\u4e0a\u306e\u8ab2\u984c\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8d64\u5b57\u3068\u9ed2\u5b57\u306f\u4f55\u304c\u9055\u3046\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8d64\u5b57\u3068\u9ed2\u5b57\u306e\u9055\u3044\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u640d\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u304b\u30d7\u30e9\u30b9\u304b\u3068\u3044\u3046\u70b9\u306b\u3042\u308a\u307e\u3059\u3002 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href=\"https:\/\/j-net21.smrj.go.jp\/solution\/qa\/financeqa\/Q1045.html\">\u9ed2\u5b57\u5012\u7523\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><a href=\"https:\/\/j-net21.smrj.go.jp\/solution\/qa\/financeqa\/Q1045.html\" target=\"_blank\" 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href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shitsumon\/work\/a1\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e\uff5c\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shitsumon\/work\/a1\"><\/a><\/p>\n<h3>\u8d64\u5b57\u3067\u3082\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u4f1a\u793e\u306e\u5229\u76ca\u305d\u306e\u3082\u306e\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3059\u308b\u7a0e\u91d1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8d64\u5b57\u3067\u3082\u7d0d\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u539f\u5247\u8ab2\u7a0e\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u63a7\u9664\u3057\u3066\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u8cbb\u7528\u304c\u53ce\u76ca\u3092\u4e0a\u56de\u3063\u3066\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u7d0d\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u300c\u6cd5\u4eba\u7a0e\u304c0\u5186\u306a\u3089\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3082\u306a\u3044\u300d\u3068\u5224\u65ad\u305b\u305a\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u76ee\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6b20\u640d\u91d1\u3092\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u305b\u308b\uff1f<\/h2>\n<p><span 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