{"id":766,"date":"2026-01-08T09:18:34","date_gmt":"2026-01-08T00:18:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/lease-accounting\/?p=766"},"modified":"2026-03-26T10:16:23","modified_gmt":"2026-03-26T01:16:23","slug":"lease-ledgers05","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/lease-accounting\/guide\/lease-ledgers\/lease-ledgers05.html","title":{"rendered":"\u53d6\u5f15\u306e\u691c\u7d22"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001\u300c\u30ea\u30fc\u30b9\u53f0\u5e33\u300d\u753b\u9762\u3067\u53d6\u5f15\u3092\u691c\u7d22\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u53f0\u5e33\u300d\u753b\u9762\u3067\u306f\u3001\u53d6\u5f15\u540d\u3084\u5224\u5b9a\u7d50\u679c\u7b49\u306e\u6761\u4ef6\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u53d6\u5f15\u3092\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u691c\u7d22\u6761\u4ef6\u3092\u4fdd\u5b58\u3059\u308b\u3068\u3001\u6b21\u56de\u4ee5\u964d\u306e\u691c\u7d22\u6642\u306b\u30ef\u30f3\u30af\u30ea\u30c3\u30af\u3067\u691c\u7d22\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u5bfe\u8c61\u30da\u30fc\u30b8<\/h2>\n<p><a href=\"https:\/\/lease-accounting.moneyforward.com\/\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u30ea\u30fc\u30b9\u53f0\u5e33<\/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\u30ea\u30fc\u30b9\u4f1a\u8a08\u3092\u300c\u5168\u6a29\u7ba1\u7406\u8005\u300d\u30ed\u30fc\u30eb\u3067\u3054\u5229\u7528\u4e2d\u306e\u304a\u5ba2\u3055\u307e<\/p>\n<h2>\u76ee\u6b21<\/h2>\n<ul>\n<li><a href=\"#ttl01\">\u53d6\u5f15\u306e\u691c\u7d22\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#ttl02\">\u691c\u7d22\u6761\u4ef6\u306e\u4fdd\u5b58\u30fb\u9069\u7528\u65b9\u6cd5<\/a><\/li>\n<\/ul>\n<h2 id=\"ttl01\">\u53d6\u5f15\u306e\u691c\u7d22\u65b9\u6cd5<\/h2>\n<h3>\u624b\u9806<\/h3>\n<ol>\n<li>\u300c<a href=\"https:\/\/lease-accounting.moneyforward.com\/\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u30ea\u30fc\u30b9\u53f0\u5e33<\/a>\u300d\u753b\u9762\u4e0a\u90e8\u306e\u691c\u7d22\u6761\u4ef6\u3067\u53d6\u5f15\u540d\u3084\u7ba1\u7406\u756a\u53f7\u7b49\u306e\u5404\u9805\u76ee\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u691c\u7d22\u6761\u4ef6\u306e\u8a73\u7d30\u306f<a href=\"#ttl01-1\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_15h53_19.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_15h53_19.png\" alt=\"\" \/><\/a>\n<\/li>\n<li>\u691c\u7d22\u6761\u4ef6\u306b\u4e00\u81f4\u3059\u308b\u53d6\u5f15\u304c\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\/40\/2025\/12\/2025-12-26_15h54_00.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_15h54_00.png\" alt=\"\" \/><\/a>\n<\/li>\n<\/ol>\n<div class=\"box-info\">\n\u691c\u7d22\u6761\u4ef6\u306b\u4e00\u81f4\u3059\u308b\u53d6\u5f15\u304c\u306a\u3044\u5834\u5408\u3001\u300c\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u304c\u3042\u308a\u307e\u305b\u3093\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_18h49_51.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_18h49_51.png\" alt=\"\" \/><\/a>\n<\/div>\n<h3 id=\"ttl01-1\">\u691c\u7d22\u53ef\u80fd\u306a\u9805\u76ee<\/h3>\n<p>\u691c\u7d22\u6761\u4ef6\u306e\u5404\u9805\u76ee\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/support\/lease-accounting\/wp-content\/uploads\/sites\/40\/2026\/03\/2026-03-18_23h18_32.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/support\/lease-accounting\/wp-content\/uploads\/sites\/40\/2026\/03\/2026-03-18_23h18_32.png\" alt=\"\" \/><\/a><\/p>\n<table>\n<thead>\n<tr>\n<th width=\"10%\">\u756a\u53f7<\/th>\n<th width=\"25%\">\u9805\u76ee<\/th>\n<th width=\"65%\">\u9805\u76ee\u306e\u8aac\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460<\/td>\n<td>\u691c\u7d22\u6761\u4ef6<\/td>\n<td>\u904e\u53bb\u306b\u4fdd\u5b58\u3057\u305f\u691c\u7d22\u6761\u4ef6\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f<a href=\"#ttl02-1\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2461<\/td>\n<td>\u53d6\u5f15\u540d<\/td>\n<td>\u53d6\u5f15\u540d\u3092\u6307\u5b9a\u3057\u3066\u90e8\u5206\u4e00\u81f4\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2462<\/td>\n<td>\u7ba1\u7406\u756a\u53f7<\/td>\n<td>\u534a\u89d2\u30fb\u5168\u89d2\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7ba1\u7406\u756a\u53f7\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2463<\/td>\n<td>\u5224\u5b9a\u7d50\u679c<\/td>\n<td>\u4ee5\u4e0b\u306e\u5224\u5b9a\u7d50\u679c\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/li>\n<li>\u77ed\u671f\u30ea\u30fc\u30b9<\/li>\n<li>\u5c11\u984d\u30ea\u30fc\u30b9<\/li>\n<li>\u5bfe\u8c61\u5916<\/li>\n<li>\u672a\u5224\u5b9a\uff08\u60c5\u5831\u4e0d\u8db3\uff09<\/li>\n<\/ul>\n<p>\u5224\u5b9a\u7d50\u679c\u306f\u8907\u6570\u6307\u5b9a\u3082\u53ef\u80fd\u3067\u3059\u3002\n<\/td>\n<\/tr>\n<tr>\n<td>\u2464<\/td>\n<td>\u53d6\u5f15\u5148<\/td>\n<td>\u53d6\u5f15\u5148\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<sup>\u203b1<\/sup><br \/>\n\u8907\u6570\u306e\u53d6\u5f15\u5148\u3092\u6307\u5b9a\u3057\u305f\u308a\u3001\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u3067\u6307\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2465<\/td>\n<td>\u7ba1\u7406\u90e8\u9580<\/td>\n<td>\u7ba1\u7406\u90e8\u9580\u3092\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<sup>\u203b1<\/sup><br \/>\n\u8907\u6570\u306e\u7ba1\u7406\u90e8\u9580\u3092\u6307\u5b9a\u3057\u305f\u308a\u3001\u90e8\u9580\u30b3\u30fc\u30c9\u3067\u6307\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u2466<\/td>\n<td>\u53d6\u5f15\u306e\u6709\u52b9\u671f\u9650<\/td>\n<td>\u53d6\u5f15\u306e\u6709\u52b9\u671f\u9650\u3092\u300c\u4eca\u6708\u5ea6\u300d\u307e\u305f\u306f\u300c\u30ab\u30ec\u30f3\u30c0\u30fc\u304b\u3089\u9078\u629e\u300d\u304b\u3089\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4eca\u6708\u5ea6\uff1a<\/strong>\u51e6\u7406\u4e2d\u306e\u6708\u5ea6\u306b\u5951\u7d04\u671f\u9593\u304c\u5b58\u5728\u3059\u308b\u53d6\u5f15<\/li>\n<li><strong>\u30ab\u30ec\u30f3\u30c0\u30fc\u304b\u3089\u9078\u629e\uff1a<\/strong>\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u6307\u5b9a\u3057\u305f\u6708\u5ea6\u6642\u70b9\u306b\u5951\u7d04\u671f\u9593\u304c\u5b58\u5728\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2467<\/td>\n<td>\u5951\u7d04\u958b\u59cb\u6708<\/td>\n<td>\u5951\u7d04\u958b\u59cb\u6708\u3092\u300c\u4eca\u6708\u5ea6\u300d\u307e\u305f\u306f\u300c\u6765\u6708\u5ea6\u4ee5\u964d\u300d\u304b\u3089\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8907\u6570\u6307\u5b9a\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4eca\u6708\u5ea6\uff1a<\/strong>\u73fe\u5728\u306e\u51e6\u7406\u6708\u306b\u958b\u59cb\u3059\u308b\u53d6\u5f15<\/li>\n<li><strong>\u6765\u6708\u5ea6\u4ee5\u964d\uff1a<\/strong>\u6765\u6708\u5ea6\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u2468<\/td>\n<td>\u5951\u7d04\u7d42\u4e86\u6708<\/td>\n<td>\u51e6\u7406\u4e2d\u306e\u6708\u5ea6\u8d77\u7b97\u3067\u3001\u5951\u7d04\u7d42\u4e86\u307e\u3067\u306e\u6708\u6570\u30929999\u30f6\u6708\u4ee5\u5185\u306e\u534a\u89d2\u6570\u5b57\u3067\u6307\u5b9a\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<sup>\u203b2<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u2469<\/td>\n<td>\u30b9\u30c6\u30fc\u30bf\u30b9<\/td>\n<td>\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u300c\u672a\u627f\u8a8d\u300d\u300c\u627f\u8a8d\u6e08\u300d\u300c\u8a08\u4e0a\u53d6\u6d88\u300d\u304b\u3089\u9078\u629e\u3057\u3066\u691c\u7d22\u3067\u304d\u307e\u3059\u3002\u8907\u6570\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246a<\/td>\n<td>\u73fe\u5728\u306e\u691c\u7d22\u6761\u4ef6\u3092\u4fdd\u5b58<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6307\u5b9a\u3057\u3066\u3044\u308b\u691c\u7d22\u6761\u4ef6\u3092\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f<a href=\"#ttl02-1\">\u3053\u3061\u3089<\/a>\u306e\u9805\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u246b<\/td>\n<td>\u691c\u7d22\u6761\u4ef6\u3092\u30af\u30ea\u30a2<\/td>\n<td>\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u6307\u5b9a\u3057\u3066\u3044\u308b\u691c\u7d22\u6761\u4ef6\u3092\u30ea\u30bb\u30c3\u30c8\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>\u203b1 \u524a\u9664\u6e08\u307f\u306e\u53d6\u5f15\u5148\u3084\u7ba1\u7406\u90e8\u9580\u306f\u3001\u53d6\u5f15\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u9078\u629e\u80a2\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b2 \u4f8b\u3048\u3070\u3001\u51e6\u7406\u4e2d\u306e\u6708\u5ea6\u306b\u5951\u7d04\u7d42\u4e86\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u306f\u300c1\u300d\u3092\u3001\u51e6\u7406\u4e2d\u306e\u6708\u5ea6\u306e\u7fcc\u6708\u306b\u5951\u7d04\u7d42\u4e86\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u306f\u300c2\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/small><\/p>\n<h2 id=\"ttl02\">\u691c\u7d22\u6761\u4ef6\u306e\u4fdd\u5b58\u30fb\u9069\u7528\u65b9\u6cd5<\/h2>\n<p>\u3088\u304f\u4f7f\u3046\u691c\u7d22\u6761\u4ef6\u306b\u540d\u524d\u3092\u4ed8\u3051\u3066\u4fdd\u5b58\u3059\u308b\u3068\u3001\u5f8c\u304b\u3089\u7c21\u5358\u306b\u547c\u3073\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ttl02-1\">\u691c\u7d22\u6761\u4ef6\u306e\u4fdd\u5b58\u65b9\u6cd5<\/h3>\n<ol>\n<li>\u300c<a href=\"https:\/\/lease-accounting.moneyforward.com\/transactions\" rel=\"nofollow\" target=\"_blank\" class=\"key\">\u30ea\u30fc\u30b9\u53f0\u5e33<\/a>\u300d\u753b\u9762\u4e0a\u90e8\u306e\u691c\u7d22\u6761\u4ef6\u3067\u53d6\u5f15\u540d\u3084\u7ba1\u7406\u756a\u53f7\u7b49\u306e\u5404\u9805\u76ee\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_19h23_45.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_19h23_45.png\" alt=\"\" \/><\/a>\n<\/li>\n<li>\u300c\u73fe\u5728\u306e\u691c\u7d22\u6761\u4ef6\u3092\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\/40\/2025\/12\/2025-12-26_19h25_23.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_19h25_23.png\" alt=\"\" \/><\/a>\n<\/li>\n<li>\u300c\u73fe\u5728\u306e\u691c\u7d22\u6761\u4ef6\u306e\u4fdd\u5b58\u300d\u753b\u9762\u3067\u300c\u691c\u7d22\u6761\u4ef6\u540d\u300d\u309240\u5b57\u4ee5\u5185\u3067\u5165\u529b\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_19h28_40.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/40\/2025\/12\/2025-12-26_19h28_40.png\" alt=\"\" \/><\/a>\n<\/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\/40\/2025\/12\/2025-12-26_19h29_31.png\" rel=\"noopener\" target=\"_blank\"><img decoding=\"async\" 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