{"id":63426,"date":"2024-06-27T15:18:42","date_gmt":"2024-06-27T06:18:42","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=63426"},"modified":"2025-06-02T18:46:12","modified_gmt":"2025-06-02T09:46:12","slug":"%e3%83%8f%e3%83%b3%e3%83%90%e3%83%bc%e3%82%ac%e3%83%bc%e5%b1%8b%e3%81%ae%e4%ba%8b%e6%a5%ad%e8%a8%88%e7%94%bb%e6%9b%b8%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%a8%e3%81%af%ef%bc%9f%e3%81%b2%e3%81%aa","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/63426\/","title":{"rendered":"\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u66f8\u304d\u65b9\u3068\u306f\uff1f\u3072\u306a\u5f62\u3092\u57fa\u306b\u6210\u529f\u306e\u30b3\u30c4\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3068\u304d\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u306b\u3064\u3044\u3066\u3001\u3072\u306a\u5f62\u306e\u8a18\u5165\u4f8b\u3068\u3068\u3082\u306b\u66f8\u304d\u65b9\u3092\u3053\u3053\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u3092\u884c\u3046\u5834\u9762\u306a\u3069\u4e8b\u696d\u8a08\u753b\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b7\u30fc\u30f3\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5f53\u8a18\u4e8b\u3067\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\/establish\/topics\/3767\/?provider=est_basic&provider_info=cv.63426.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\/establish\/templates\/wp-content\/uploads\/2023\/12\/\u4e8b\u696d\u8a08\u753b\u66f8-\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc.jpg\" 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>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u3068\u306f\uff1f<\/h2>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306f\u79c1\u305f\u3061\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u3082\u8eab\u8fd1\u306a\u5b58\u5728\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5927\u624b\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u30b7\u30e7\u30c3\u30d7\u306e\u307b\u304b\u591a\u6570\u306e\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c02\u9580\u5e97\u304c\u56fd\u5185\u3067\u55b6\u696d\u3057\u3066\u3044\u307e\u3059\u3002\u500b\u4eba\u30ec\u30d9\u30eb\u3067\u3082\u7d4c\u55b6\u81ea\u4f53\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u5e97\u8217\u3092\u69cb\u3048\u305f\u308a\u3001\u5185\u88c5\u5de5\u4e8b\u3092\u3057\u305f\u308a\u3001\u6a5f\u68b0\u8a2d\u5099\u3092\u6574\u3048\u305f\u308a\u3059\u308b\u306b\u306f\u305d\u308c\u76f8\u5fdc\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/establish\/topics\/3767\/?provider=est_basic&amp;provider_info=cv.63426.part.template\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-63427 size-full\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2024\/05\/bpt62.jpg\" alt=\"\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u66f8\u304d\u65b9\u3068\u306f\uff1f\u3072\u306a\u5f62\u3092\u57fa\u306b\u6210\u529f\u306e\u30b3\u30c4\u3092\u89e3\u8aac\" width=\"486\" height=\"643\" srcset=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2024\/05\/bpt62.jpg 486w, https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2024\/05\/bpt62-227x300.jpg 227w\" sizes=\"auto, (max-width: 486px) 100vw, 486px\" \/><\/a><\/p>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u958b\u696d\u3092\u60f3\u5b9a\u3057\u305f\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u3072\u306a\u5f62\u306f\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\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\/establish\/topics\/3767\/?provider=est_basic&provider_info=cv.63426.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\/establish\/templates\/wp-content\/uploads\/2023\/12\/\u4e8b\u696d\u8a08\u753b\u66f8-\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc.jpg\" 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>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<p>\u8a18\u8f09\u4f8b\u3082\u898b\u3066\u304a\u304f\u3068\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u3081\u3066\u52b9\u7387\u7684\u30fb\u52b9\u679c\u7684\u306b\u4f5c\u6210\u4f5c\u696d\u3092\u9032\u3081\u3089\u308c\u308b\u306e\u3067\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b<\/h2>\n<p>\u4e8b\u696d\u8a08\u753b\u66f8\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5275\u696d\u306e\u52d5\u6a5f\u30fb\u76ee\u7684<\/li>\n<li>\u8077\u6b74\u30fb\u4e8b\u696d\u5b9f\u7e3e<\/li>\n<li>\u53d6\u6271\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u53d6\u5f15\u5148\u30fb\u53d6\u5f15\u95a2\u4fc2<\/li>\n<li>\u5f93\u696d\u54e1<\/li>\n<li>\u501f\u308a\u5165\u308c\u306e\u72b6\u6cc1<\/li>\n<li>\u5fc5\u8981\u306a\u8cc7\u91d1\u3068\u8abf\u9054\u65b9\u6cd5<\/li>\n<li>\u4e8b\u696d\u306e\u898b\u901a\u3057\uff08\u6708\u5e73\u5747\uff09<\/li>\n<\/ul>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u3092\u958b\u5e97\u3059\u308b\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u66f8\u304f\u3079\u304d\u304b\u3001\u8a18\u8f09\u9805\u76ee\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5275\u696d\u306e\u52d5\u6a5f\u30fb\u76ee\u7684<\/h3>\n<p>\u306a\u305c\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u3092\u59cb\u3081\u3088\u3046\u3068\u8003\u3048\u305f\u306e\u304b\u3001\u300c\u5275\u696d\u306e\u52d5\u6a5f\u300d\u3084\u300c\u4e8b\u696d\u306e\u76ee\u7684\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u71b1\u610f\u304c\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u308b\u306e\u3082\u5927\u4e8b\u3067\u3059\u304c\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u300c\u4e8b\u696d\u3092\u6210\u529f\u30fb\u6210\u9577\u3055\u305b\u3089\u308c\u305d\u3046\u3060\u300d\u3068\u9593\u63a5\u7684\u306b\u601d\u308f\u305b\u308b\u3088\u3046\u306a\u8aac\u5f97\u529b\u3042\u308b\u6587\u7ae0\u306b\u3059\u308b\u3088\u3046\u610f\u8b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306b\u98f2\u98df\u5e97\u3067\u50cd\u3044\u3066\u304d\u305f\u7d4c\u9a13\u304c\u3042\u308b\u3053\u3068\u3084\u3001\u5e97\u8217\u7d4c\u55b6\u306b\u643a\u308f\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u306a\u3069\u3001\u5b9f\u7e3e\u3068\u7d61\u3081\u3066\u52d5\u6a5f\u304c\u8aac\u660e\u3067\u304d\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8077\u6b74\u30fb\u4e8b\u696d\u5b9f\u7e3e<\/h3>\n<p>\u300c\u8077\u6b74\u300d\u3084\u300c\u4e8b\u696d\u5b9f\u7e3e\u300d\u306b\u3064\u3044\u3066\u306f\u8a18\u5165\u6b04\u304c\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u7c21\u6f54\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3060\u3051\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u95a2\u9023\u6027\u306e\u8584\u3044\u60c5\u5831\u3092\u305f\u304f\u3055\u3093\u66f8\u3044\u3066\u3082\u52b9\u679c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"background-color: #ffff99;\"><b>\u3080\u3057\u308d\u8abf\u7406\u5e2b\u3068\u3057\u3066\u306e\u7d4c\u9a13\u3084\u7ba1\u7406\u8005\u3068\u3057\u3066\u306e\u7d4c\u9a13\u306a\u3069\u306b\u7d5e\u3063\u3066\u8a18\u8f09\u3057\u305f\u65b9\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u3001\u8aad\u307f\u624b\u306b\u3082\u826f\u3044\u5370\u8c61\u3092\u6301\u3063\u3066\u3082\u3089\u3044\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u53d6\u6271\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9<\/h3>\n<p>\u8ca9\u58f2\u3059\u308b\u30d0\u30fc\u30ac\u30fc\u3084\u30c9\u30ea\u30f3\u30af\u306a\u3069\u306e\u5358\u4fa1\u3002\u30bb\u30fc\u30eb\u30b9\u30dd\u30a4\u30f3\u30c8\u3084\u6226\u7565\u306e\u5185\u5bb9\u3082\u4e8b\u696d\u8a08\u753b\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u3042\u308a\u304d\u305f\u308a\u306a\u3053\u3068\u3070\u304b\u308a\u3067\u4ed6\u5e97\u3068\u306e\u9055\u3044\u304c\u306a\u3044\u5185\u5bb9\u3060\u3068\u3001\u300c\u3059\u3067\u306b\u3042\u308b\u5e97\u8217\u306b\u9867\u5ba2\u306f\u884c\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u300c\u3069\u3046\u3084\u3063\u3066\u9867\u5ba2\u3092\u7372\u5f97\u3059\u308b\u306e\u304b\u300d\u3068\u4e0d\u5b89\u8996\u3055\u308c\u3066\u3082\u4ed5\u65b9\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3067\u3001\u7af6\u5408\u3068\u306e\u5dee\u5225\u5316\u3001\u65b0\u898f\u9867\u5ba2\u7372\u5f97\u3084\u30ea\u30d4\u30fc\u30bf\u30fc\u7372\u5f97\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u65bd\u7b56\u304c\u7df4\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u4e8b\u696d\u8a08\u753b\u66f8\u3067\u793a\u305b\u308b\u3068\u3001\u300c\u751f\u304d\u6b8b\u3063\u3066\u3044\u3051\u308b\u304b\u3082\u300d\u3068\u611f\u3058\u3066\u3082\u3089\u3044\u3084\u3059\u3044\u306e\u3067\u3001\u3053\u306e\u70b9\u3092\u610f\u8b58\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u53d6\u5f15\u5148\u30fb\u53d6\u5f15\u95a2\u4fc2<\/h3>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5c4b\u306e\u7d4c\u55b6\u3067\u3042\u308c\u3070\u3001\u4e3b\u306b\u4e00\u822c\u500b\u4eba\u304c\u300c\u8ca9\u58f2\u5148\u300d\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u539f\u6750\u6599\u306f\u4ed5\u5165\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u300c\u4ed5\u5165\u5148\u300d\u3082\u78ba\u4fdd\u3057\u3066\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ed5\u5165\u5148\u304c\u78ba\u4fdd\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u4e88\u5b9a\u901a\u308a\u306b\u4e8b\u696d\u3092\u59cb\u3081\u3089\u308c\u308b\u304b\u308f\u304b\u308a\u307e\u305b\u3093\u3002<span style=\"background-color: #ffff99;\"><b>\u5b89\u5b9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u89b3\u70b9\u304b\u3089\u306f\u8907\u6570\u306e\u4ed5\u5165\u5148\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u4e8b\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5f93\u696d\u54e1<\/h3>\n<p>\u5f93\u696d\u54e1\u306e\u6570\u3001\u305d\u3057\u3066\u5bb6\u65cf\u5f93\u696d\u54e1\u3084\u30d1\u30fc\u30c8\u5f93\u696d\u54e1\u306e\u5185\u8a33\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u5f79\u54e1\u306e\u6570\u3082\u660e\u8a18\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u898f\u6a21\u306e\u5927\u304d\u306a\u5e97\u8217\u3067\u306a\u3044\u306e\u306a\u3089\u5f93\u696d\u54e1\u6570\u306f\u3067\u304d\u308b\u3060\u3051\u6291\u3048\u3066\u304a\u304f\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/b><\/span>\u305f\u304f\u3055\u3093\u306e\u5f93\u696d\u54e1\u3092\u62b1\u3048\u3066\u3057\u307e\u3046\u3068\u4eba\u4ef6\u8cbb\u306b\u3088\u308b\u5727\u8feb\u304c\u5927\u304d\u304f\u3001\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u308b\u524d\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"139\" title=\"\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\">\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8<\/a>\u3092\u8d77\u3053\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u501f\u308a\u5165\u308c\u306e\u72b6\u6cc1<\/h3>\n<p>\u4ee3\u8868\u306e\u65b9\u500b\u4eba\u304c\u3057\u3066\u3044\u308b\u501f\u308a\u5165\u308c\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3082\u660e\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3060\u3068\u3001\u305d\u306e\u501f\u308a\u5165\u308c\u304c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u878d\u8cc7\u53ef\u80fd\u984d\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<span style=\"background-color: 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style=\"background-color: 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