{"id":5392,"date":"2025-03-07T06:29:18","date_gmt":"2025-03-06T21:29:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/?p=5392"},"modified":"2025-12-22T16:18:26","modified_gmt":"2025-12-22T07:18:26","slug":"subject-system","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/guide\/subject-system.html","title":{"rendered":"\u300c\u79d1\u76ee\u4f53\u7cfb\u300d\u753b\u9762\u306e\u4f7f\u3044\u65b9"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u79d1\u76ee\u4f53\u7cfb\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>\u8a2d\u5b9a\uff1e<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/account_structures\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u79d1\u76ee\u4f53\u7cfb<\/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\">\u79d1\u76ee\u4f53\u7cfb\u306e\u8a2d\u5b9a\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl03\">\u79d1\u76ee\u4f53\u7cfb\u306e\u8ffd\u52a0\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl04\">\u79d1\u76ee\u4f53\u7cfb\u306e\u7de8\u96c6\u65b9\u6cd5<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u753b\u9762\u306e\u8aac\u660e<\/h2>\n<h3>\u300c\u79d1\u76ee\u4f53\u7cfb\u300d\u753b\u9762<\/h3>\n<p>\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/account_structures\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u79d1\u76ee\u4f53\u7cfb<\/a>\u300d\u753b\u9762\u3067\u306f\u3001\u3054\u5229\u7528\u306e\u4e8b\u696d\u8005\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u4f53\u7cfb\u306e\u78ba\u8a8d\u3084\u8ffd\u52a0\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/04\/2025-04-15_08h38_20.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/04\/2025-04-15_08h38_20.png\" alt=\"\" width=\"700\" height=\"500\" class=\"alignnone size-full wp-image-7845\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"7%\">\u756a\u53f7<\/th>\n<th width=\"21%\">\u9805\u76ee\u540d<\/th>\n<th width=\"72%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u79d1\u76ee\u4f53\u7cfb<\/td>\n<td>\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u4f53\u7cfb\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u8a2d\u5b9a<br \/>\n\u8a2d\u5b9a\u4e2d<\/td>\n<td>\u300c\u8a2d\u5b9a\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u8a2d\u5b9a\u3059\u308b\u79d1\u76ee\u4f53\u7cfb\u3092\u5207\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u4f53\u7cfb\u306b\u306f\u300c\u8a2d\u5b9a\u4e2d\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u79d1\u76ee\u4f53\u7cfb\u306e\u8a2d\u5b9a\u65b9\u6cd5\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>\u2462<\/td>\n<td>\u8a73\u7d30<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u79d1\u76ee\u4f53\u7cfb\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u79d1\u76ee\u4f53\u7cfb\u306e\u8a73\u7d30\u753b\u9762\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#ttl01-1\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u8ffd\u52a0<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u4efb\u610f\u306e\u79d1\u76ee\u4f53\u7cfb\u3092\u8ffd\u52a0\u3067\u304d\u307e\u3059\u3002<br \/>\n\u79d1\u76ee\u4f53\u7cfb\u306e\u8ffd\u52a0\u65b9\u6cd5\u306f<a href=\"#ttl02\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"box-info\">\n\u300c\u79d1\u76ee\u4f53\u7cfb\u300d\u753b\u9762\u306b\u306f\u3001JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u3068IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u304c\u521d\u671f\u767b\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u521d\u671f\u5024\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u4f53\u7cfb\u306f\u3001JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u3067\u3059\u3002\n<\/div>\n<h3 id=\"ttl01-1\">\u79d1\u76ee\u4f53\u7cfb\u306e\u8a73\u7d30\u753b\u9762<\/h3>\n<p>\u79d1\u76ee\u4f53\u7cfb\u306e\u8a73\u7d30\u753b\u9762\u3067\u306f\u3001\u79d1\u76ee\u4f53\u7cfb\u306b\u7d10\u3065\u3044\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u5206\u985e\u7b49\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/02\/2025-02-26_15h27_32-1.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/02\/2025-02-26_15h27_32-1.png\" alt=\"\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"7%\">\u756a\u53f7<\/th>\n<th width=\"21%\">\u9805\u76ee\u540d<\/th>\n<th width=\"72%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u79d1\u76ee\u4f53\u7cfb\u540d<\/td>\n<td>\u78ba\u8a8d\u3057\u3066\u3044\u308b\u79d1\u76ee\u4f53\u7cfb\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8<\/td>\n<td>\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u9806\u306b\u79d1\u76ee\u4f53\u7cfb\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u79d1\u76ee\u5206\u985e\uff08\u65e5\uff09<\/td>\n<td>\u5bfe\u8c61\u306e\u79d1\u76ee\u4f53\u7cfb\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u5206\u985e\u306e\u65e5\u672c\u8a9e\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u79d1\u76ee\u5206\u985e\uff08\u82f1\uff09<\/td>\n<td>\u5bfe\u8c61\u306e\u79d1\u76ee\u4f53\u7cfb\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u79d1\u76ee\u5206\u985e\u306e\u82f1\u8a9e\u540d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u8cb8\u501f\u533a\u5206<\/td>\n<td>\u5bfe\u8c61\u306e\u79d1\u76ee\u5206\u985e\u304c\u901a\u5e38\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u3069\u3061\u3089\u3067\u8a08\u4e0a\u3055\u308c\u308b\u306e\u304b\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u30a4\u30f3\u30dd\u30fc\u30c8ID<\/td>\n<td>\u9023\u7d50\u79d1\u76ee\u306e\u30a4\u30f3\u30dd\u30fc\u30c8\u6642\u306b\u9069\u5207\u306a\u79d1\u76ee\u5206\u985e\u3068\u7d10\u3065\u3051\u308b\u305f\u3081\u306e\u8b58\u5225\u5b50\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u9023\u7d50\u79d1\u76ee\u306e\u30a4\u30f3\u30dd\u30fc\u30c8\u65b9\u6cd5\u306f<a href=\"https:\/\/biz.moneyforward.com\/support\/consolidated-accounting\/guide\/consolidated-accounts02.html\" rel=\"noopener\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/small><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"box-info\">\n\u8ffd\u52a0\u3057\u305f\u79d1\u76ee\u4f53\u7cfb\u306e\u8a73\u7d30\u753b\u9762\u3067\u306f\u3001\u8ffd\u52a0\u3057\u305f\u79d1\u76ee\u4f53\u7cfb\u540d\u3084\u79d1\u76ee\u5206\u985e\u540d\u7b49\u3092\u7de8\u96c6\u3067\u304d\u307e\u3059\u3002<br \/>\n\u79d1\u76ee\u4f53\u7cfb\u306e\u7de8\u96c6\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#ttl04\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<h2 id=\"ttl02\">\u79d1\u76ee\u4f53\u7cfb\u306e\u8a2d\u5b9a\u65b9\u6cd5<\/h2>\n<h3>\u624b\u9806<\/h3>\n<ol>\n<li>\u300c\u8a2d\u5b9a\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/account_structures\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u79d1\u76ee\u4f53\u7cfb<\/a>\u300d\u753b\u9762\u3067\u8a2d\u5b9a\u3059\u308b\u79d1\u76ee\u4f53\u7cfb\u306e\u300c\u8a2d\u5b9a\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\/04\/2025-04-15_10h12_44.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/04\/2025-04-15_10h12_44.png\" alt=\"\" width=\"700\" height=\"500\" class=\"alignnone size-full wp-image-7845\" \/><\/a><\/li>\n<li>\u300c\u79d1\u76ee\u4f53\u7cfb\u306e\u8a2d\u5b9a\u300d\u753b\u9762\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u300c\u8a2d\u5b9a\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\/04\/2025-04-15_10h14_13.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/04\/2025-04-15_10h14_13.png\" alt=\"\" width=\"500\" height=\"300\" class=\"alignnone size-full wp-image-7845\" \/><\/a><\/li>\n<\/ol>\n<h3>\u79d1\u76ee\u4f53\u7cfb\u306e\u53cd\u6620\u7b87\u6240<\/h3>\n<p>\u8a2d\u5b9a\u3057\u305f\u79d1\u76ee\u4f53\u7cfb\u306f\u4ee5\u4e0b\u306e\u753b\u9762\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u9023\u7d50\u6c7a\u7b97\u6e96\u5099\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/carry_forward\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u958b\u59cb\u51e6\u7406<\/a>\u300d\u753b\u9762<\/li>\n<li>\u300c\u9023\u7d50\u6c7a\u7b97\u6e96\u5099\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/assigned_consolidated_accounts\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u5229\u7528\u79d1\u76ee<\/a>\u300d\u753b\u9762<\/li>\n<li>\u300c\u5358\u4f53\u6c7a\u7b97\u5831\u544a\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_packages\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8<\/a>\u300d\u753b\u9762<\/li>\n<li>\u300c\u9023\u7d50\u5e33\u7968\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidation_worksheets\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u7cbe\u7b97\u8868<\/a>\u300d\u753b\u9762<\/li>\n<li>\u300c\u9023\u7d50\u5e33\u7968\u300d\uff1e<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/segment_worksheets\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u30bb\u30b0\u30e1\u30f3\u30c8\u7cbe\u7b97\u8868<\/a>\u300d\u753b\u9762<\/li>\n<li>\u300c\u30de\u30b9\u30bf\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/consolidated_accounts\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u9023\u7d50\u79d1\u76ee<\/a>\u300d\u753b\u9762<\/li>\n<\/ul>\n<h2 id=\"ttl03\">\u79d1\u76ee\u4f53\u7cfb\u306e\u8ffd\u52a0\u65b9\u6cd5<\/h2>\n<h3>\u624b\u9806<\/h3>\n<ol>\n<li>\u300c\u8a2d\u5b9a\u300d\uff1e\u300c<a href=\"https:\/\/consolidated-accounting.moneyforward.com\/account_structures\" rel=\"nofollow noopener\" target=\"_blank\" class=\"key\">\u79d1\u76ee\u4f53\u7cfb<\/a>\u300d\u753b\u9762\u3067\u300c\u8ffd\u52a0\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\/04\/2025-04-15_10h39_38.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/30\/2025\/04\/2025-04-15_10h39_38.png\" alt=\"\" width=\"700\" height=\"500\" class=\"alignnone size-full wp-image-7845\" \/><\/a><\/li>\n<li>\u300c\u65b0\u898f\u79d1\u76ee\u4f53\u7cfb\u300d\u753b\u9762\u3067\u300c\u79d1\u76ee\u4f53\u7cfb\u540d\u300d\u300c\u79d1\u76ee\u5206\u985e\u540d\uff08\u65e5\uff09\u300d\u300c\u79d1\u76ee\u5206\u985e\u540d\uff08\u82f1\uff09\u300d\u3092\u4efb\u610f\u306e\u540d\u79f0\u306b\u7de8\u96c6\u3057\u307e\u3059\u3002<br \/>\n\u5165\u529b\u9805\u76ee\u306e\u8a73\u7d30\u306f<a 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