{"id":630,"date":"2024-11-21T17:42:51","date_gmt":"2024-11-21T08:42:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/restaurant\/basic\/?p=630"},"modified":"2026-04-01T13:11:56","modified_gmt":"2026-04-01T04:11:56","slug":"%e9%a3%b2%e9%a3%9f%e5%ba%97%e3%81%aefl%e6%af%94%e7%8e%87%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e7%9b%ae%e5%ae%89%e3%82%92%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/restaurant\/basic\/630\/","title":{"rendered":"\u98f2\u98df\u5e97\u306eFL\u6bd4\u7387\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u76ee\u5b89\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300cFL\u6bd4\u7387\u300d\u3068\u306f\u3001\u98f2\u98df\u5e97\u306e\u30d5\u30fc\u30c9\u30b3\u30b9\u30c8\u3068\u52b4\u52d9\u30b3\u30b9\u30c8\u3092\u7dcf\u5408\u7684\u306b\u6349\u3048\u305f\u6307\u6a19\u3067\u3001\u5e97\u8217\u306e\u7d4c\u55b6\u52b9\u7387\u3092\u8a55\u4fa1\u3059\u308b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30d5\u30fc\u30c9\u30b3\u30b9\u30c8\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45329\/\" data-internallinksmanager029f6b8e52c=\"480\" title=\"\u52b4\u52d9\u8cbb\">\u52b4\u52d9\u8cbb<\/a>\u304c\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u3069\u306e\u7a0b\u5ea6\u306e\u5272\u5408\u3092\u5360\u3081\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u3001\u3053\u308c\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306f\u3088\u308a\u826f\u3044\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001FL\u6bd4\u7387\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3084\u76ee\u5b89\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3001\u98f2\u98df\u5e97\u7d4c\u55b6\u306b\u304a\u3051\u308b\u6570\u5024\u306e\u91cd\u8981\u6027\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u98f2\u98df\u5e97\u306eFL\u30b3\u30b9\u30c8\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u98f2\u98df\u5e97\u306e\u904b\u55b6\u306b\u304a\u3044\u3066\u3001FL\u30b3\u30b9\u30c8\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u30b3\u30b9\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u4e0a\u3067\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3067\u306f\u3001\u5177\u4f53\u7684\u306bFL\u30b3\u30b9\u30c8\u3068\u306f\u4f55\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>FL\u30b3\u30b9\u30c8\u306e\u5b9a\u7fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>FL\u30b3\u30b9\u30c8\u306f\u300cFood and Labor cost\u300d\u306e\u7565\u3067\u3001\u98f2\u98df\u5e97\u306b\u304a\u3051\u308b\u98df\u6750\u8cbb\u3068\u4eba\u4ef6\u8cbb\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u3001\u98f2\u98df\u5e97\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u308b\u30b3\u30b9\u30c8\u3067\u3042\u308a\u3001\u9069\u5207\u306b\u7ba1\u7406\u3057\u306a\u3051\u308c\u3070\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u98f2\u98df\u5e97\u306b\u304a\u3051\u308bFL\u30b3\u30b9\u30c8\u306e\u69cb\u6210\u8981\u7d20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>FL\u30b3\u30b9\u30c8\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u7d20\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u98df\u6750\u8cbb\uff1a\u98df\u6750\u3084\u98f2\u6599\u306b\u304b\u304b\u308b\u8cbb\u7528\u3067\u3059\u3002\u4ed5\u5165\u308c\u4fa1\u683c\u3001\u30ed\u30b9\uff08\u5ec3\u68c4\uff09\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li>\u4eba\u4ef6\u8cbb\uff1a\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u3001\u798f\u5229\u539a\u751f\u306a\u3069\u3001\u52b4\u50cd\u306b\u95a2\u308f\u308b\u3059\u3079\u3066\u306e\u8cbb\u7528\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8\u306f\u3001\u98f2\u98df\u5e97\u306e\u55b6\u696d\u5f62\u614b\u3084\u898f\u6a21\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u305f\u3081\u306b\u306f\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>FL\u30b3\u30b9\u30c8\u306e\u91cd\u8981\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>FL\u30b3\u30b9\u30c8\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u98f2\u98df\u5e97\u306e\u6210\u529f\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u3001FL\u30b3\u30b9\u30c8\u306f\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5229\u76ca\u7387\u306e\u5411\u4e0a\uff1aFL\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u4fa1\u683c\u8a2d\u5b9a\u306e\u9069\u6b63\u5316\uff1aFL\u30b3\u30b9\u30c8\u304c\u660e\u78ba\u3067\u3042\u308c\u3070\u3001\u30e1\u30cb\u30e5\u30fc\u4fa1\u683c\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306e\u6539\u5584\uff1a\u30b3\u30b9\u30c8\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8003\u616e\u3057\u3001FL\u30b3\u30b9\u30c8\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u98f2\u98df\u5e97\u306e\u904b\u55b6\u304c\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u98f2\u98df\u5e97\u306eFL\u6bd4\u7387\u3068\u306f<\/h2>\n<p><strong>\u98f2\u98df\u5e97\u306b\u304a\u3044\u3066\u3001FL\u6bd4\u7387\u3068\u306f\u300c\u30d5\u30fc\u30c9\u30b3\u30b9\u30c8\uff08\u98df\u6750\u539f\u4fa1\uff09\u3068\u4eba\u4ef6\u8cbb\u300d\u306e\u5408\u8a08\u3092\u58f2\u4e0a\u3067\u5272\u3063\u305f\u6bd4\u7387\u3092\u6307\u3057\u307e\u3059\u3002<\/strong>\u3053\u306e\u6570\u5024\u306f\u3001\u5e97\u8217\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u58f2\u4e0a\u306e\u52b9\u7387\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001FL\u6bd4\u7387\u306e\u5b9a\u7fa9\u3084\u305d\u306e\u91cd\u8981\u6027\u3001\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>FL\u6bd4\u7387\u306e\u5b9a\u7fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>FL\u6bd4\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>FL\u6bd4\u7387 = (\u30d5\u30fc\u30c9\u30b3\u30b9\u30c8 +\u4eba\u4ef6\u8cbb) \/ \u58f2\u4e0a \u00d7 100<\/strong><\/div>\n<p>\u3053\u306e\u6bd4\u7387\u306b\u3088\u3063\u3066\u3001\u98f2\u98df\u5e97\u304c\u3069\u308c\u3060\u3051\u306e\u30b3\u30b9\u30c8\u3092\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u8cbb\u3084\u3057\u3066\u3044\u308b\u304b\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001FL\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3069\u3001\u52b9\u7387\u7684\u306b\u7d4c\u55b6\u3055\u308c\u3066\u3044\u308b\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>FL\u6bd4\u7387\u306e\u91cd\u8981\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u98f2\u98df\u5e97\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001FL\u6bd4\u7387\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u30b3\u30b9\u30c8\u7ba1\u7406: \u30d5\u30fc\u30c9\u30b3\u30b9\u30c8\u3084\u4eba\u4ef6\u8cbb\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u7121\u99c4\u3092\u7701\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u5229\u76ca\u7387\u306e\u6539\u5584: FL\u6bd4\u7387\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u65bd\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li>\u30e1\u30cb\u30e5\u30fc\u306e\u898b\u76f4\u3057: \u9ad8\u3059\u304e\u308bFL\u6bd4\u7387\u304c\u51fa\u305f\u5834\u5408\u3001\u30e1\u30cb\u30e5\u30fc\u306e\u4fa1\u683c\u8a2d\u5b9a\u3084\u539f\u4fa1\u7ba1\u7406\u3092\u898b\u76f4\u3059\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>FL\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>FL\u6bd4\u7387\u3092\u7b97\u51fa\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>FL\u6bd4\u7387 = (\u98df\u6750\u8cbb + \u4eba\u4ef6\u8cbb) \u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/strong><\/div>\n<p>\u3053\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u73fe\u5728\u306eFL\u6bd4\u7387\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u6539\u5584\u306e\u305f\u3081\u306e\u30c7\u30fc\u30bf\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u98f2\u98df\u5e97\u306eFL\u6bd4\u7387\u30fb\u30b3\u30b9\u30c8\u306e\u76ee\u5b89<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u3001\u98f2\u98df\u5e97\u306eFL\u6bd4\u7387\u306f\u5e97\u306e\u696d\u614b\u3084\u30b9\u30bf\u30a4\u30eb\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u76ee\u5b89\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u30d5\u30a1\u30b9\u30c8\u30d5\u30fc\u30c9: 25%\u301c35%<\/li>\n<li>\u30ab\u30b8\u30e5\u30a2\u30eb\u30c0\u30a4\u30cb\u30f3\u30b0: 30%\u301c40%<\/li>\n<li>\u9ad8\u7d1a\u30ec\u30b9\u30c8\u30e9\u30f3: 35%\u301c45%<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<th><\/th>\n<th>F\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53246\/\" data-internallinksmanager029f6b8e52c=\"462\" title=\"\u6750\u6599\u8cbb\">\u6750\u6599\u8cbb<\/a>\uff09<\/th>\n<th>L\uff08\u4eba\u4ef6\u8cbb\uff09<\/th>\n<th>FL\u6bd4\u7387<\/th>\n<\/tr>\n<tr>\n<td>\u4e2d\u83ef\u6599\u7406\u5e97<\/td>\n<td>31\uff05<\/td>\n<td>28\uff05<\/td>\n<td>59\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u30a4\u30bf\u30ea\u30a2\u30f3\u30fb\u30d5\u30ec\u30f3\u30c1\u5e97<\/td>\n<td>32\uff05<\/td>\n<td>28\uff05<\/td>\n<td>60\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u5bff\u53f8\u5c4b<\/td>\n<td>42\uff05<\/td>\n<td>24\uff05<\/td>\n<td>66\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u6570\u5024\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u3067\u3042\u308a\u3001\u5404\u5e97\u8217\u306e\u72b6\u6cc1\u3084\u5e02\u5834\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u98f2\u98df\u5e97\u306eFL\u6bd4\u7387\u30fb\u30b3\u30b9\u30c8\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: 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