{"id":5025,"date":"2025-01-22T08:25:06","date_gmt":"2025-01-21T23:25:06","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/?p=5025"},"modified":"2025-12-22T15:57:12","modified_gmt":"2025-12-22T06:57:12","slug":"consolidated-cashflow-adjustment01","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/guide\/consolidated-cashflow-adjustment01.html","title":{"rendered":"\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<p>\u9023\u7d50\u51e6\u7406\uff1e<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidated_cash_flow_adjustment\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574<\/a><\/p>\n<h2>\u5bfe\u8c61\u306e\u304a\u5ba2\u3055\u307e<\/h2>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u9023\u7d50\u4f1a\u8a08\u3092\u300c\u9023\u7d50\u62c5\u5f53\u8005\u300d\u300c\u9023\u7d50\u627f\u8a8d\u8005\u300d\u300c\u95b2\u89a7\u8005\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u30ed\u30fc\u30eb\u3067\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<br \/>\n<small>\u203b\u30ed\u30fc\u30eb\u3054\u3068\u306b\u5229\u7528\u3067\u304d\u308b\u6a5f\u80fd\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f<a href=\"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/faq\/role01.html\" rel=\"nofollow noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/small><\/p>\n<h2>\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#ttl01\">\u753b\u9762\u306e\u8aac\u660e<\/a><\/li>\n<li><a href=\"#ttl02\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u306e\u64cd\u4f5c\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl03\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u306e\u64cd\u4f5c\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl04\">\u64cd\u4f5c\u5c65\u6b74\u306e\u78ba\u8a8d<\/a><\/li>\n<li><a href=\"#ttl05\">\u30c7\u30fc\u30bf\u306e\u30ea\u30bb\u30c3\u30c8<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u753b\u9762\u306e\u8aac\u660e<\/h2>\n<p>\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u753b\u9762\u306b\u306f\u3001\u9023\u7d50\u4ed5\u8a33\u306e\u9023\u7d50\u79d1\u76ee\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3057\u305f\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u308b\u300c\u5909\u63db\u8868\u300d\u30bf\u30d6\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u3054\u3068\u306b\u8abf\u6574\u91d1\u984d\u3092\u767b\u9332\u3067\u304d\u308b\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u30bf\u30d6\u304c\u3001\u4ed5\u8a33\u7a2e\u5225\u3054\u3068\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u300c\u5909\u63db\u8868\u300d\u30bf\u30d6<\/h3>\n<p>\u300c\u5909\u63db\u8868\u300d\u30bf\u30d6\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u306e\u5909\u63db\u7d50\u679c\u3092\u4ed5\u8a33\u7a2e\u5225\u3054\u3068\u306b\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_08h38_19-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_08h38_19-1.png\" alt=\"\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"34%\">\u9805\u76ee\u540d<\/th>\n<th width=\"60%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u4ed5\u8a33\u7a2e\u5225<\/td>\n<td>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journal_types\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5404\u7a2e\u5225\u3054\u3068\u306e\u753b\u9762\u3078\u5207\u308a\u66ff\u3048\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u8868\u793a\u4e2d\u306e\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225\u306f\u9752\u8272\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u5909\u63db\u8868<br \/>\n\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u8868\u793a\u3059\u308b\u753b\u9762\u3092\u5207\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u8868\u793a\u3057\u3066\u3044\u308b\u753b\u9762\u540d\u306e\u4e0b\u90e8\u306b\u9752\u8272\u306e\u7dda\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u6700\u7d42\u5909\u63db\u65e5\u6642<\/td>\n<td>\u6700\u5f8c\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3092\u884c\u3063\u305f\u65e5\u6642\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u30ea\u30bb\u30c3\u30c8<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u3059\u3079\u3066\u306e\u4ed5\u8a33\u7a2e\u5225\u306b\u542b\u307e\u308c\u308b\u5909\u63db\u8868\u3084\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u3092\u524a\u9664\u3067\u304d\u307e\u3059\u3002<br \/>\n\u64cd\u4f5c\u65b9\u6cd5\u306f<a href=\"#ttl05\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u5c65\u6b74<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3084\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u3092\u884c\u3063\u305f\u5c65\u6b74\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u64cd\u4f5c\u65b9\u6cd5\u306f<a href=\"#ttl04\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u9023\u7d50\u79d1\u76ee\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3057\u305f\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u8868\u304c\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f5c\u6210\u65b9\u6cd5\u306e\u8a73\u7d30\u306f<a href=\"#ttl02\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u4ed5\u8a33\u30ad\u30fc<\/td>\n<td>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journals\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u4ed5\u8a33\u306e\u4ed5\u8a33\u30ad\u30fc\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>\u9023\u7d50\u79d1\u76ee<\/td>\n<td>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journals\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u4ed5\u8a33\u306e\u9023\u7d50\u79d1\u76ee\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>\u8cb8\u501f\u533a\u5206<\/td>\n<td>\u5bfe\u8c61\u884c\u306e\u9023\u7d50\u79d1\u76ee\u306e\u8cb8\u501f\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journals\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33<\/a>\u300d\u753b\u9762\u3067\u300c\u501f\u65b9\u300d\u300c\u8cb8\u65b9\u300d\u306e\u3069\u3061\u3089\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2469<\/td>\n<td>\u524d\u671f\u672b\u91d1\u984d<\/td>\n<td>\u5bfe\u8c61\u884c\u306e\u9023\u7d50\u4ed5\u8a33\u306e\u524d\u671f\u672b\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246a<\/td>\n<td>\u5f53\u671f\u91d1\u984d<\/td>\n<td>\u5bfe\u8c61\u884c\u306e\u9023\u7d50\u4ed5\u8a33\u306e\u5f53\u671f\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246b<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee<\/td>\n<td>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/cash_flow_item_conversion_table\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u5909\u63db\u8868<\/a>\u300d\u753b\u9762\u3067\u5bfe\u8c61\u306e\u9023\u7d50\u79d1\u76ee\u3068\u7d10\u3065\u3051\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246c<\/td>\n<td>\u5909\u63db\u91d1\u984d<\/td>\n<td>\u5bfe\u8c61\u884c\u306e\u9023\u7d50\u79d1\u76ee\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3055\u308c\u305f\u3042\u3068\u306e\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u30bf\u30d6<\/h3>\n<p>\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u30bf\u30d6\u3067\u306f\u3001\u9023\u7d50\u4ed5\u8a33\u306b\u5bfe\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3092\u884c\u3063\u305f\u3042\u3068\u306e\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8868\u793a\u3055\u308c\u305f\u5909\u63db\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u8abf\u6574\u91d1\u984d\u3092\u767b\u9332\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_09h35_12.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_09h35_12.png\" alt=\"\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"6%\">\u756a\u53f7<\/th>\n<th width=\"34%\">\u9805\u76ee\u540d<\/th>\n<th width=\"60%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u4ed5\u8a33\u7a2e\u5225<\/td>\n<td>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journal_types\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5404\u4ed5\u8a33\u7a2e\u5225\u306e\u753b\u9762\u3078\u5207\u308a\u66ff\u3048\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u8868\u793a\u4e2d\u306e\u9023\u7d50\u4ed5\u8a33\u7a2e\u5225\u306f\u9752\u8272\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u5909\u63db\u8868<br \/>\n\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u8868\u793a\u3059\u308b\u753b\u9762\u3092\u5207\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u8868\u793a\u3057\u3066\u3044\u308b\u753b\u9762\u540d\u306e\u4e0b\u90e8\u306b\u9752\u8272\u306e\u7dda\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u6700\u7d42\u5909\u63db\u65e5\u6642<\/td>\n<td>\u6700\u5f8c\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3092\u884c\u3063\u305f\u65e5\u6642\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u30ea\u30bb\u30c3\u30c8<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u3059\u3079\u3066\u306e\u4ed5\u8a33\u7a2e\u5225\u306b\u542b\u307e\u308c\u308b\u5909\u63db\u8868\u3084\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u3092\u524a\u9664\u3067\u304d\u307e\u3059\u3002<br \/>\n\u64cd\u4f5c\u65b9\u6cd5\u306f<a href=\"#ttl05\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u5c65\u6b74<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3084\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u3092\u884c\u3063\u305f\u5c65\u6b74\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u64cd\u4f5c\u65b9\u6cd5\u306f<a href=\"#ttl04\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u9023\u7d50\u79d1\u76ee\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3057\u305f\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u8868\u304c\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4f5c\u6210\u65b9\u6cd5\u306e\u8a73\u7d30\u306f<a href=\"#ttl02\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee<\/td>\n<td>\u95b2\u89a7\u4e2d\u306e\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u3067\u5229\u7528\u3059\u308b\u8a2d\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>\u5909\u63db\u91d1\u984d<\/td>\n<td>\u9023\u7d50\u4ed5\u8a33\u306e\u9023\u7d50\u79d1\u76ee\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3057\u305f\u969b\u306e\u5909\u63db\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>\u8abf\u6574\u91d1\u984d<\/td>\n<td>\u8abf\u6574\u91d1\u984d\u300d\u306e\u6a2a\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u925b\u7b46\u306e\u30a2\u30a4\u30b3\u30f3\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5909\u63db\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8abf\u6574\u91d1\u984d\u3092\u767b\u9332\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f<a href=\"#ttl03\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2469<\/td>\n<td>\u8abf\u6574\u5f8c\u91d1\u984d<\/td>\n<td>\u5909\u63db\u91d1\u984d\u3068\u8abf\u6574\u91d1\u984d\u306e\u5358\u7d14\u5408\u7b97\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246a<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u30ab\u30c6\u30b4\u30ea\u30fc<\/td>\n<td>\u5404\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u304c\u5c5e\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u5408\u8a08\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246b<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5408\u8a08<\/td>\n<td>\u5404\u9805\u76ee\u5217\u306e\u5408\u8a08\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246c<\/td>\n<td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u5897\u6e1b\u984d<\/td>\n<td>\u9023\u7d50\u4ed5\u8a33\u306b\u304a\u3051\u308b\u3001\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/cash_flow\/system_control_cash_flow_item\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u30b7\u30b9\u30c6\u30e0\u4e88\u7d04\u79d1\u76ee<\/a>\u300d\u753b\u9762\u3067\u8a2d\u5b9a\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306e\u5897\u6e1b\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246d<\/td>\n<td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u9996\u6b8b\u9ad8<\/td>\n<td>\u9023\u7d50\u4ed5\u8a33\u306b\u304a\u3051\u308b\u3001\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/cash_flow\/system_control_cash_flow_item\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u30b7\u30b9\u30c6\u30e0\u4e88\u7d04\u79d1\u76ee<\/a>\u300d\u753b\u9762\u3067\u8a2d\u5b9a\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306e\u671f\u9996\u6b8b\u9ad8\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246e<\/td>\n<td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u672b\u6b8b\u9ad8<\/td>\n<td>\u9023\u7d50\u4ed5\u8a33\u306b\u304a\u3051\u308b\u3001\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/cash_flow\/system_control_cash_flow_item\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u30b7\u30b9\u30c6\u30e0\u4e88\u7d04\u79d1\u76ee<\/a>\u300d\u753b\u9762\u3067\u8a2d\u5b9a\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306e\u671f\u672b\u6b8b\u9ad8\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"ttl02\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u306e\u64cd\u4f5c\u306b\u3064\u3044\u3066<\/h2>\n<p>\u300c\u9023\u7d50\u51e6\u7406\u300d\uff1e\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u753b\u9762\u3067\u306f\u3001\u9023\u7d50\u4ed5\u8a33\u306e\u9023\u7d50\u79d1\u76ee\u3068\u91d1\u984d\u3092\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u91d1\u984d\u306b\u5909\u63db\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u524d\u6e96\u5099<\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u91d1\u984d\u306b\u5909\u63db\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u95a2\u3059\u308b\u8a2d\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u3092\u78ba\u8a8d\u3057\u3001\u624b\u98061\u304b\u3089\u624b\u98066\u307e\u3067\u306e\u64cd\u4f5c\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/faq\/cashflowstatement01.html\" rel=\"nofollow\" target=\"_blank\" class=\"btn\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u4e00\u9023\u306e\u624b\u9806\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<h3>\u624b\u9806<\/h3>\n<ol>\n<li>\u300c\u9023\u7d50\u51e6\u7406\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidated_cash_flow_adjustment\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574<\/a>\u300d\u753b\u9762\u3067\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h03_35.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h03_35.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_journals\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u4ed5\u8a33<\/a>\u300d\u753b\u9762\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u4ed5\u8a33\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306b\u5909\u63db\u3055\u308c\u3001\u4ed5\u8a33\u7a2e\u5225\u3054\u3068\u306b\u8868\u793a\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h04_52.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h04_52.png\" alt=\"\" \/><\/a><\/li>\n<\/ol>\n<h3>\u4e3b\u306a\u30a8\u30e9\u30fc\u30ea\u30b9\u30c8<\/h3>\n<table>\n<thead>\n<tr>\n<th width=\"35%\">\u30a8\u30e9\u30fc\u30e1\u30c3\u30bb\u30fc\u30b8<\/th>\n<th width=\"35%\">\u539f\u56e0\u3068\u5bfe\u51e6\u65b9\u6cd5<\/th>\n<th width=\"30%\">\u753b\u50cf<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u30de\u30b9\u30bf\u3068\u5229\u7528\u79d1\u76ee\u3078\u306e\u767b\u9332\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u5909\u63db\u8868\u306e\u8a2d\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/td>\n<td><a href=\"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/faq\/cashflowstatement01.html\" rel=\"nofollow noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u624b\u98061\u304b\u3089\u624b\u98066\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u306e\u8a2d\u5b9a\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3059\u3002<br \/>\n\u30ac\u30a4\u30c9\u3092\u53c2\u7167\u3057\u3001\u8a2d\u5b9a\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/01\/2025-01-14_09h23_30.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/01\/2025-01-14_09h23_30.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td>\u524d\u671f\u672b\u3068\u3057\u3066\u6307\u5b9a\u3057\u3066\u3044\u308b\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u304c\u78ba\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/td>\n<td>\u8868\u793a\u3057\u3066\u3044\u308b\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u306e\u524d\u671f\u672b\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u305f\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u304c\u672a\u78ba\u5b9a\u306e\u72b6\u614b\u3067\u3059\u3002<br \/>\n\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_accounting_units\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d<\/a>\u300d\u753b\u9762\u3067\u524d\u671f\u672b\u306e\u78ba\u5b9a\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u3000\u3000<\/td>\n<td><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/01\/2025-01-14_09h24_29.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/01\/2025-01-14_09h24_29.png\" alt=\"\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"ttl03\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u306e\u64cd\u4f5c\u65b9\u6cd5<\/h2>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3092\u884c\u3063\u305f\u3042\u3068\u306b\u8868\u793a\u3055\u308c\u308b\u5909\u63db\u91d1\u984d\u304c\u60f3\u5b9a\u3068\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u8abf\u6574\u91d1\u984d\u3092\u767b\u9332\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u624b\u9806<\/h3>\n<ol>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u5f8c\u306b\u3001\u300c\u9023\u7d50\u51e6\u7406\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidated_cash_flow_adjustment\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574<\/a>\u300d\u753b\u9762\u3067\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u30bf\u30d6\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h06_28.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h06_28.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c\u8abf\u6574\u91d1\u984d\u300d\u306e\u53f3\u6a2a\u306b\u3042\u308b\u925b\u7b46\u306e\u30a2\u30a4\u30b3\u30f3\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h07_36.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h07_36.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c\uff0b\u79d1\u76ee\u3092\u8ffd\u52a0\u3059\u308b\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h09_00.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h09_00.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c\u8abf\u6574\u91d1\u984d\u300d\u753b\u9762\u3067\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u300d\u3092\u9078\u629e\u3057\u3001\u300c\u8abf\u6574\u91d1\u984d\u300d\u3084\u300c\u6458\u8981\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n\u300c\uff0b\u79d1\u76ee\u3092\u8ffd\u52a0\u3059\u308b\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5165\u529b\u884c\u3092\u8ffd\u52a0\u3057\u3066\u8907\u6570\u79d1\u76ee\u306e\u5909\u63db\u91d1\u984d\u3092\u8abf\u6574\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h09_57.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h09_57.png\" alt=\"\" \/><\/a><\/li>\n<li>\u300c\u4fdd\u5b58\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h11_11.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_11h11_11.png\" alt=\"\" \/><\/a><\/li>\n<\/ol>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u8abf\u6574\u91d1\u984d\u306f\u3001\u9078\u629e\u3057\u3066\u3044\u308b\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u5c0f\u6570\u70b9\u6841\u6570\u306b\u5fdc\u3058\u3066\u5165\u529b\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>1\u3064\u306e\u8abf\u6574\u7a2e\u5225\u306b\u3064\u304d\u3001\u8abf\u6574\u91d1\u984d\u3092\u767b\u9332\u3067\u304d\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u306f20\u79d1\u76ee\u3067\u3059\u3002<\/li>\n<li>\u8abf\u6574\u91d1\u984d\u306f\u3001\u8abf\u6574\u7a2e\u5225\u5185\u3067\u5408\u8a08\u304c\u300c0\u300d\u306b\u306a\u308b\u3088\u3046\u306b\u767b\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/div>\n<h2 id=\"ttl04\">\u64cd\u4f5c\u5c65\u6b74\u306e\u78ba\u8a8d<\/h2>\n<p>\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u753b\u9762\u3067\u300c\u5c65\u6b74\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u95b2\u89a7\u4e2d\u306e\u9023\u7d50\u6c7a\u7b97\u5358\u4f4d\u306b\u304a\u3044\u3066\u3001\u300c\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u300d\u753b\u9762\u3067\u64cd\u4f5c\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3084\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u306a\u3069\u306e\u64cd\u4f5c\u5c65\u6b74\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_10h23_13.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/03\/2025-03-10_10h23_13.png\" alt=\"\" \/><\/a><\/li>\n<table>\n<thead>\n<tr>\n<th width=\"10%\">\u756a\u53f7<\/th>\n<th width=\"25%\">\u9805\u76ee\u540d<\/th>\n<th width=\"65%\">\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u65e5\u6642<\/td>\n<td>\u64cd\u4f5c\u3092\u884c\u3063\u305f\u65e5\u6642\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u30e6\u30fc\u30b6\u30fc<\/td>\n<td>\u64cd\u4f5c\u3092\u884c\u3063\u305f\u30e6\u30fc\u30b6\u30fc\u306e\u30e6\u30fc\u30b6\u30fc\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u5bfe\u8c61<\/td>\n<td>\u300c\u5168\u4f53\u300d\u307e\u305f\u306f\u300c\u4ed5\u8a33\u7a2e\u5225\u540d\u300d\u306e\u3044\u305a\u308c\u304b\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5168\u4f53\uff1a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u304a\u3088\u3073\u3001\u30ea\u30bb\u30c3\u30c8\u64cd\u4f5c\u6642\u306b\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u4ed5\u8a33\u7a2e\u5225\u540d\uff1a\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u306e\u767b\u9332\u30fb\u7de8\u96c6\u30fb\u524a\u9664\u64cd\u4f5c\u6642\u306b\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u5185\u5bb9<\/td>\n<td>\u884c\u3063\u305f\u64cd\u4f5c\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\uff1a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u5909\u63db\u3092\u884c\u3063\u305f\u969b\u306b\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u30ea\u30bb\u30c3\u30c8\uff1a\u30ea\u30bb\u30c3\u30c8\u64cd\u4f5c\u3092\u884c\u3063\u305f\u969b\u306b\u8868\u793a\u3055\u308c\u308b\u3002<\/li>\n<li>\u8abf\u6574\uff1a\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8abf\u6574\u3092\u884c\u3063\u305f\u3042\u3068\u3001\u767b\u9332\u3092\u884c\u3063\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u79d1\u76ee\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/tbody>\n<\/table>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30e6\u30fc\u30b6\u30fc\u540d\u3092\u5909\u66f4\u3059\u308b\u3068\u3001\u5909\u66f4\u524d\u306e\u300c\u30e6\u30fc\u30b6\u30fc\u300d\u306e\u5c65\u6b74\u3082\u6700\u65b0\u306e\u30e6\u30fc\u30b6\u30fc\u540d\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u30e6\u30fc\u30b6\u30fc\u3092\u524a\u9664\u3059\u308b\u3068\u3001\u524a\u9664\u4ee5\u524d\u306e\u300c\u30e6\u30fc\u30b6\u30fc\u300d\u306e\u5c65\u6b74\u306f\u300c\u524a\u9664\u6e08\u307f\u30e6\u30fc\u30b6\u30fc\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"ttl05\">\u30c7\u30fc\u30bf\u306e\u30ea\u30bb\u30c3\u30c8<\/h2>\n<ol>\n<li>\u300c\u9023\u7d50\u51e6\u7406\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidated_cash_flow_adjustment\" rel=\"nofollow noopener\" target=\"_blank\" 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