{"id":53266,"date":"2024-03-26T00:00:15","date_gmt":"2024-03-25T15:00:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=53266"},"modified":"2024-03-12T17:47:39","modified_gmt":"2024-03-12T08:47:39","slug":"%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%e5%b0%8e%e5%85%a5%e3%81%ab%e5%90%88%e3%82%8f%e3%81%9b%e3%81%a6%e5%8f%97%e5%8f%96%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%81%ab%e9%96%a2%e3%81%97-6","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/blog\/53266\/","title":{"rendered":"\u7d4c\u7406\u696d\u52d9\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<div class=\"bizkarte-post-top bizkarte-entity-placement\" id=\"bizkarte-1967489808\"><div id=\"bizkarte-547964480\" style=\"margin-left: auto;margin-right: auto;text-align: center;\"><!--noptimize-->            <a href=\"https:\/\/biz.moneyforward.com\/library\/32629\/?provider=bizkarte&amp;provider_info=cv.53266.part.post-ads-top\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"advads-post-top-cta-image\" src=\"https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2025\/03\/gpt_1200_628-1.jpg\" width=\"600\" height=\"300\" alt=\"Chat GPT\u306e\u6d3b\u7528\u30a2\u30a4\u30c7\u30a2\u30fb\u30d7\u30ed\u30f3\u30d7\u30c8\u307e\u3068\u308112\u9078\"><\/a><!--\/noptimize--><\/div><\/div><h2>1. \u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u9032\u884c\u306b\u4f34\u3046\u7d4c\u7406\u696d\u52d9\u306e\u5909\u5316<\/h2>\n<p>\u4f1a\u793e\u306e\u898f\u6a21\u3084\u56fd\u969b\u53d6\u5f15\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3082\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304c\u56fd\u5185\u306e\u307f\u306b\u53d6\u5f15\u3092\u9650\u3063\u3066\u3044\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u56fd\u5185\u306e\u6cd5\u4ee4\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u672c\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3059\u308b\u3068\u3001\u6d77\u5916\u306e\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u306b\u3082\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u306b\u4f34\u3044\u3001\u6d77\u5916\u306e\u53d6\u5f15\u5148\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3082\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5909\u5316\u304c\u307f\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7b2c\u4e00\u306b\u3001\u696d\u52d9\u7bc4\u56f2\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5f93\u6765\u306e\u56fd\u5185\u306b\u9650\u3063\u305f\u696d\u52d9\u3067\u306f\u3001\u56fd\u5185\u306b\u306e\u307f\u62e0\u70b9\u304c\u3042\u308b\u81ea\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u6c7a\u7b97\u4f5c\u696d\u3001\u7a0e\u52d9\u7533\u544a\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u3082\u696d\u52d9\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"display: block; background: #F7F7F7; padding: 10px;\">\n<div>\u30fb\u6d77\u5916\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/div>\n<div>\u30fb\u6d77\u5916\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/div>\n<\/div>\n<p>\u307e\u305f\u3001\u696d\u52d9\u304c\u8907\u96d1\u5316\u3059\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u306e\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u56fd\u5185\u3068\u306f\u7570\u306a\u308b\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u7b49\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7a0e\u5236\u306e\u5909\u66f4\u3082\u3042\u308a\u3046\u308b\u305f\u3081\u3001\u5909\u66f4\u306b\u4f34\u3046\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3082\u914d\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3084\u6d77\u5916\u53d6\u5f15\u5148\u306e\u62c5\u5f53\u8005\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u91cd\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u3067\u3042\u3063\u3066\u3082\u3001\u82f1\u8a9e\u306a\u3069\u3067\u4f1a\u8a71\u3084\u30e1\u30fc\u30eb\u306e\u3084\u308a\u53d6\u308a\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u3092\u7dcf\u5408\u3059\u308b\u3068\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3046\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u30b9\u30ad\u30eb\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"display: block; background: #F7F7F7; padding: 10px;\">\n<div>\u30fb\u6d77\u5916\u5b50\u4f1a\u793e\u3084\u53d6\u5f15\u5148\u304c\u6240\u5728\u3059\u308b\u56fd\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u3084\u6cd5\u4ee4\u306b\u95a2\u3059\u308b\u77e5\u8b58<\/div>\n<div>\u30fb\u82f1\u8a9e\u306a\u3069\u306e\u8a9e\u5b66\u3092\u30d3\u30b8\u30cd\u30b9\u3067\u4f7f\u7528\u3059\u308b\u80fd\u529b<\/div>\n<div>\u30fb\u5916\u56fd\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b<\/div>\n<div>\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b<\/div>\n<\/div>\n<p>\u6d77\u5916\u306e\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u307b\u304b\u306b\u3082\u3001IT\u5316\u304c\u9032\u3080\u306a\u304b\u3067\u3001\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u65e5\u9032\u6708\u6b69\u306e\u9032\u5316\u3092\u7d9a\u3051\u3066\u304a\u308a\u3001\u305d\u308c\u3089\u306e\u30bd\u30d5\u30c8\u3092\u64cd\u4f5c\u3059\u308b\u30b9\u30ad\u30eb\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u53e3\u306b\u82f1\u8a9e\u529b\u3068\u8a00\u3063\u3066\u3082\u3001\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u4f1a\u8a71\u3084\u6587\u66f8\u306e\u3084\u308a\u53d6\u308a\u304c\u3067\u304d\u308b\u529b\u306b\u52a0\u3048\u3001\u4f1a\u8a08\u7528\u8a9e\u3084\u5c02\u9580\u7528\u8a9e\u3092\u7406\u89e3\u3067\u304d\u308b\u30b9\u30ad\u30eb\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6d77\u5916\u306e\u5b50\u4f1a\u793e\u3084\u53d6\u5f15\u5148\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u305f\u3081\u306b\u306f\u3001\u5186\u6ed1\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u76f8\u624b\u306e\u7acb\u5834\u306b\u7acb\u3063\u3066\u8003\u3048\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u8aac\u660e\u304c\u3067\u304d\u308b\u3088\u3046\u5fc3\u304c\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30d3\u30b8\u30cd\u30b9\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306f\u3001\u4eca\u5f8c\u3082\u9032\u3093\u3067\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u3053\u308c\u3089\u306e\u30b9\u30ad\u30eb\u3092\u8eab\u306b\u3064\u3051\u3066\u3001\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u74b0\u5883\u306b\u5fdc\u3058\u305f\u30b9\u30ad\u30eb\u3092\u8eab\u306b\u3064\u3051\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u7814\u4fee\u3084\u81ea\u4e3b\u5b66\u7fd2\u3092\u901a\u3058\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u3084\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8cc7\u683c\u306e\u53d6\u5f97\u3001\u82f1\u8a9e\u306e\u52c9\u5f37\u3001\u5916\u56fd\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u306e\u5411\u4e0a\u306a\u3069\u3092\u76ee\u6307\u3059\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u8fd1\u5e74\u3067\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306eIT\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u696d\u52d9\u52b9\u7387\u5316\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\u3092\u56f3\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u3053\u308c\u3089\u306e\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3067\u304d\u308b\u30b9\u30ad\u30eb\u3082\u8eab\u306b\u3064\u3051\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>2. \u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96(IFRS)\u306e\u57fa\u672c<\/h2>\n<p>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\uff09\u306f\u3001\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u4f5c\u6210\u57fa\u6e96\u3068\u306a\u308b\u4e00\u9023\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u3053\u306e\u57fa\u6e96\u306f\u3001<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>\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306b\u3088\u3063\u3066\u7b56\u5b9a\u3055\u308c\u3001\u4e16\u754c\u4e2d\u306e\u591a\u304f\u306e\u56fd\u3005\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u3001\u65e5\u672c\u7b49\u306b\u304a\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u81ea\u56fd\u57fa\u6e96\u304c\u5b58\u5728\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u305d\u308c\u3089\u3092\u4fdd\u6301\u3057\u306a\u304c\u3089\u81ea\u56fd\u57fa\u6e96\u3068IFRS\u3068\u306e\u5dee\u7570\u3092\u7e2e\u5c0f\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001IFRS\u3068\u540c\u69d8\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u300c\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u300d\u304c\u9032\u3081\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u304cEU\u57df\u5185\u4e0a\u5834\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" 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