{"id":995,"date":"2024-01-26T14:19:00","date_gmt":"2024-01-26T12:19:00","guid":{"rendered":"https:\/\/oddcoll.com\/uncategorized\/https-oddcoll-com-news-and-publications-subledger-vs-general-ledger\/"},"modified":"2025-08-22T12:08:23","modified_gmt":"2025-08-22T10:08:23","slug":"%e5%89%af%e5%8b%98%e5%ae%9a%e5%85%83%e5%b8%b3%e3%81%a8%e7%b7%8f%e5%8b%98%e5%ae%9a%e5%85%83%e5%b8%b3","status":"publish","type":"post","link":"https:\/\/oddcoll.com\/jp\/news-and-publications\/subledger-vs-general-ledger\/","title":{"rendered":"\u526f\u52d8\u5b9a\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\uff1a\u76f8\u9055\u70b9 (2025 \u30ac\u30a4\u30c9)"},"content":{"rendered":"<h2>\u526f\u52d8\u5b9a\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u9055\u3044\uff1a2025\u5e74\u306e\u305f\u3081\u306e\u5b9f\u8df5\u30ac\u30a4\u30c9<\/h2>\n<p style=\"text-align: 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justify;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u4f01\u696d\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u53d6\u5f15\u3092\u6574\u7406\u3057\u3001\u6587\u66f8\u5316\u3059\u308b\u96c6\u4e2d\u8a18\u9332\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3002\u3053\u306e\u8a18\u9332\u306f\u3001\u53ce\u5165\u3001\u652f\u51fa\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3092\u7279\u5b9a\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u8a73\u7d30\u306b\u5206\u985e\u3057\u3001\u5206\u6790\u3092\u5bb9\u6613\u306b\u3059\u308b\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u53d6\u5f15\u3092\u53ce\u76ca\u52d8\u5b9a\u3084\u8cbb\u7528\u52d8\u5b9a\u306a\u3069\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u306e\u50be\u5411\u3092\u52b9\u7387\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/p>\n<h2 style=\"text-align: justify;\">\u5c0f\u52d8\u5b9a\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\uff1a\u4e3b\u306a\u9055\u3044<\/h2>\n<p style=\"text-align: justify;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u304c\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u4e00\u822c\u7684\u306a\u30b9\u30ca\u30c3\u30d7\u30b7\u30e7\u30c3\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u5c0f\u52d8\u5b9a\u5143\u5e33\u306f\u305d\u306e\u8a73\u7d30\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u4e21\u8005\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3002<\/li>\n<li>\u8a66\u7b97\u8868\u3092\u4f5c\u6210\u3057\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u53d6\u5f15\u306f\u52d8\u5b9a\u8868\u306b\u57fa\u3065\u3044\u3066\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u985e\u3055\u308c\u308b\u3002<\/li>\n<li>\u4e3b\u306a\u53e3\u5ea7\u306b\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\uff1a\n<ul>\n<li>\u8cc7\u7523\uff1a\u4e0d\u52d5\u7523\u3001\u8a2d\u5099\u3001\u8eca\u4e21\u3001\u8cc7\u6750\u306a\u3069\u306e\u8cc7\u7523\u3001\u73fe\u91d1\u3001\u5728\u5eab\u3001\u58f2\u639b\u91d1\u306a\u3069\u306e\u6d41\u52d5\u8cc7\u7523\u3002<\/li>\n<li>\u8ca0\u50b5\uff1a\u8cb7\u639b\u91d1\u3084\u9280\u884c\u501f\u5165\u306a\u3069\u306e\u4f1a\u793e\u306e\u8ca0\u50b5\u3002<\/li>\n<li>\u53ce\u5165\uff1a\u58f2\u4e0a\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u5229\u5b50\u304b\u3089\u306e\u53ce\u76ca\u3002<\/li>\n<li>\u652f\u51fa\uff1a\u8cfc\u5165\u304a\u3088\u3073\u8acb\u6c42\u66f8\u3002<\/li>\n<li>\u8cc7\u672c\uff1a\u682a\u5f0f\u8cc7\u672c\u3001\u6e96\u5099\u91d1\u3001\u682a\u5f0f\u30d7\u30ec\u30df\u30a2\u30e0\u306a\u3069<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u60c5\u5831\u3092\u6574\u7406\u3057\u3001\u8a73\u7d30\u5316\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u5c0f\u3055\u306a\u5bb6\u65cf\u7d4c\u55b6\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u6210\u9577\u3057\u3066\u304d\u305f\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30fb\u30b9\u30c8\u30a2\u3092\u60f3\u50cf\u3057\u3066\u307f\u3088\u3046\u3002\u5f7c\u3089\u306f\u3001\u5143\u5e33\u4e0a\u306e\u4f55\u767e\u3082\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u30ca\u30d3\u30b2\u30fc\u30c8\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u8ca1\u52d9\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u30b5\u30d6\u53f0\u5e33\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u5728\u3001\u30b3\u30fc\u30ca\u30fc\u30fb\u30b9\u30c8\u30a2\u306b\u306f\u3001\u5143\u5e33\u306b\u7d71\u5408\u3055\u308c\u305f\u4ee5\u4e0b\u306e\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u304c\u3042\u308b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u9280\u884c\u30ed\u30fc\u30f3\uff1a\n<ul>\n<li>\u98df\u54c1\u30fb\u98f2\u6599\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc<\/li>\n<li>\u975e\u98df\u54c1\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc<\/li>\n<li>\u5728\u5eab\u306e\u305f\u3081\u306e\u9280\u884c\u30ed\u30fc\u30f3<\/li>\n<li>\u8a2d\u5099\u306e\u305f\u3081\u306e\u9280\u884c\u30ed\u30fc\u30f3<\/li>\n<\/ul>\n<\/li>\n<li>\u5728\u5eab\uff1a\n<ul>\n<li>\u98df\u3079\u7269\u30fb\u98f2\u307f\u7269<\/li>\n<li>\u975e\u98df\u54c1<\/li>\n<\/ul>\n<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9\u9280\u884c\u53e3\u5ea7\uff1a\n<ul>\n<li>\u666e\u901a\u9810\u91d1\u53e3\u5ea7<\/li>\n<li>\u5f53\u5ea7\u9810\u91d1<\/li>\n<li>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9<\/li>\n<\/ul>\n<\/li>\n<li>\u30d3\u30eb\u30ba\n<ul>\n<li>\u7d66\u4e0e\u8cbb\u7528<\/li>\n<li>\u30ec\u30f3\u30bf\u30eb\u8cbb\u7528<\/li>\n<li>\u96fb\u6c17\u4ee3<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\u5143\u5e33\u306e\u4f8b<\/h2>\n<p style=\"text-align: justify;\">\u4ee5\u4e0b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u7c21\u7565\u5316\u3057\u305f\u4f8b\u3067\u30012023\u5e7410\u6708\u306e\u53d6\u5f15\u3092\u3044\u304f\u3064\u304b\u793a\u3057\u3066\u3044\u308b\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 56.5781px;\">\u65e5\u4ed8<\/td>\n<td style=\"width: 71.2656px;\">\u30a2\u30ab\u30a6\u30f3\u30c8<\/td>\n<td style=\"width: 82.5781px;\">\u8aac\u660e<\/td>\n<td style=\"width: 42.2344px;\">\u501f\u65b9<\/td>\n<td style=\"width: 43.9688px;\">\u30af\u30ec\u30b8\u30c3\u30c8<\/td>\n<td style=\"width: 55.625px;\">\u30d0\u30e9\u30f3\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u67081\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u73fe\u91d1<\/td>\n<td style=\"width: 82.5781px;\">\u521d\u671f\u6b8b\u9ad8<\/td>\n<td style=\"width: 42.2344px;\">5,000<\/td>\n<td style=\"width: 43.9688px;\"><\/td>\n<td style=\"width: 55.625px;\">5000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u67085\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 82.5781px;\">\u9867\u5ba2A\u3078\u306e\u8ca9\u58f2<\/td>\n<td style=\"width: 42.2344px;\">1000<\/td>\n<td style=\"width: 43.9688px;\"><\/td>\n<td style=\"width: 55.625px;\">6000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u67085\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u30a4\u30f3\u30d9\u30f3\u30c8\u30ea\u30fc<\/td>\n<td style=\"width: 82.5781px;\">\u4f9b\u7d66\u8cfc\u5165<\/td>\n<td style=\"width: 42.2344px;\">500<\/td>\n<td style=\"width: 43.9688px;\">500<\/td>\n<td style=\"width: 55.625px;\">5500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u670810\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u672a\u6255\u91d1<\/td>\n<td style=\"width: 82.5781px;\"><a href=\"https:\/\/oddcoll.com\/jp\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%81%a8%e5%87%ba%e7%89%88%e7%89%a9\/%e9%95%b7%e6%9c%9f%e7%9a%84%e3%81%aa%e5%8f%8e%e7%9b%8a%e3%82%92%e6%9c%80%e5%a4%a7%e5%8c%96%e3%81%99%e3%82%8b%e3%81%9f%e3%82%81%e3%81%aee%e3%83%a1%e3%83%bc%e3%83%ab%e3%83%86%e3%83%b3%e3%83%97%e3%83%ac\/\">\u652f\u6255\u7763\u4fc3\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/a>\u00a0 \u30b5\u30d7\u30e9\u30a4\u30e4\u30fcB<\/td>\n<td style=\"width: 42.2344px;\"><\/td>\n<td style=\"width: 43.9688px;\">300<\/td>\n<td style=\"width: 55.625px;\">5200<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u670815\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u73fe\u91d1<\/td>\n<td style=\"width: 82.5781px;\">\u9867\u5ba2\u63a7\u3048A<\/td>\n<td style=\"width: 42.2344px;\"><\/td>\n<td style=\"width: 43.9688px;\">1000<\/td>\n<td style=\"width: 55.625px;\">6200<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u670820\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u30ec\u30f3\u30bf\u30eb\u8cbb\u7528<\/td>\n<td style=\"width: 82.5781px;\">\u8cc3\u6599 <a href=\"https:\/\/oddcoll.com\/jp\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%81%a8%e5%87%ba%e7%89%88%e7%89%a9\/%e5%82%b5%e6%a8%a9%e5%9b%9e%e5%8f%8e%e6%88%a6%e7%95%a5\/%e5%bb%b6%e6%bb%9e%e9%87%91%e3%81%ae%e6%94%af%e6%89%95%e3%81%84-%e5%bb%b6%e6%bb%9e%e9%87%91%e3%81%ae%e6%94%af%e6%89%95%e3%81%84-%e5%bb%b6%e6%bb%9e%e9%87%91%e3%81%ae%e6%94%af%e6%89%95%e3%81%84\/\">\u652f\u6255\u3044\u5ef6\u6ede<\/a><\/td>\n<td style=\"width: 42.2344px;\">600<\/td>\n<td style=\"width: 43.9688px;\"><\/td>\n<td style=\"width: 55.625px;\">5600<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.5781px;\">10\u670825\u65e5<\/td>\n<td style=\"width: 71.2656px;\">\u7d66\u4e0e\u8cbb\u7528<\/td>\n<td style=\"width: 82.5781px;\">\u5f93\u696d\u54e1\u7d66\u4e0e<\/td>\n<td style=\"width: 42.2344px;\">1500<\/td>\n<td style=\"width: 43.9688px;\"><\/td>\n<td style=\"width: 55.625px;\">4100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">\u306a\u305c\u30b5\u30d6\u30ec\u30c3\u30b8\u30e3\u30fc\u3092\u4f7f\u3046\u306e\u304b\uff1f\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p style=\"text-align: justify;\">\u4f1a\u8a08\u306b\u304a\u3051\u308b\u30b5\u30d6\u5e33\u306e\u4f7f\u7528\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u3092\u7c21\u7d20\u5316\u3059\u308b\u69d8\u3005\u306a\u5229\u70b9\u3092\u63d0\u4f9b\u3059\u308b\u3002\u3053\u308c\u3089\u306e\u5229\u70b9\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u308b\uff1a<\/p>\n<h3 style=\"text-align: justify;\">\u8a73\u7d30\u7d44\u7e54<\/h3>\n<p style=\"text-align: justify;\">\u8ca1\u52d9\u53d6\u5f15\u3092\u3088\u308a\u8a73\u7d30\u306b\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u52d8\u5b9a\u79d1\u76ee\u3092\u7279\u5b9a\u306e\u30b5\u30d6\u52d8\u5b9a\u306b\u5206\u985e\u30fb\u5206\u5272\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u5165\u3001\u652f\u51fa\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u306e\u8a73\u7d30\u3092\u3088\u308a\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u6b63\u78ba\u306a\u5206\u6790<\/h3>\n<p style=\"text-align: justify;\">\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u904b\u55b6\u306e\u3088\u308a\u6b63\u78ba\u306a\u5206\u6790\u304c\u5bb9\u6613\u306b\u306a\u308b\u3002\u5404\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u8a73\u7d30\u306a\u60c5\u5831\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u3084\u4f1a\u8a08\u58eb\u306f\u4e8b\u696d\u306e\u7279\u5b9a\u306e\u5074\u9762\u3092\u7dbf\u5bc6\u306b\u8abf\u67fb\u3057\u3001\u5f37\u307f\u306e\u3042\u308b\u5206\u91ce\u3084\u6539\u5584\u306e\u53ef\u80fd\u6027\u306e\u3042\u308b\u5206\u91ce\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u76e3\u67fb\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4fc3\u9032<\/h3>\n<p style=\"text-align: justify;\">\u7a0e\u52d9\u8abf\u67fb\u3084\u4f1a\u8a08\u30ec\u30d3\u30e5\u30fc\u306e\u969b\u3001\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u306f\u30d7\u30ed\u30bb\u30b9\u3092\u7c21\u7d20\u5316\u3057\u307e\u3059\u3002\u5143\u5e33\u5168\u4f53\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u76e3\u67fb\u4eba\u306f\u95a2\u9023\u3059\u308b\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u76f4\u63a5\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7279\u5b9a\u306e\u53d6\u5f15\u306e\u691c\u8a3c\u3092\u5408\u7406\u5316\u3057\u3001\u3088\u308a\u52b9\u7387\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u6295\u8cc7\u5bb6\u8a98\u81f4<\/h3>\n<p style=\"text-align: justify;\">\u6295\u8cc7\u5bb6\u3092\u60f9\u304d\u3064\u3051\u305f\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u30ed\u30fc\u30f3\u306e\u8cc7\u683c\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u306f\u4f1a\u793e\u306e\u8ca1\u52d9\u3092\u3088\u308a\u8a73\u7d30\u306b\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u6f5c\u5728\u7684\u306a\u6295\u8cc7\u5bb6\u306f\u3001\u58f2\u639b\u91d1\u3084\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u7279\u5b9a\u306e\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e8b\u696d\u306e\u8ca1\u52d9\u306e\u5065\u5168\u6027\u3068\u6210\u9577\u306e\u53ef\u80fd\u6027\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u8ca1\u52d9\u5831\u544a\u306e\u7c21\u7d20\u5316<\/h3>\n<p style=\"text-align: justify;\">\u5143\u5e33\u306b\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u60c5\u5831\u3092\u307e\u3068\u3081\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u5831\u544a\u304c\u7c21\u7d20\u5316\u3055\u308c\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u660e\u78ba\u304b\u3064\u7c21\u6f54\u306a\u30c7\u30fc\u30bf\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u3072\u3044\u3066\u306f\u4f01\u696d\u306e\u7d4c\u6e08\u72b6\u6cc1\u306e\u7406\u89e3\u3082\u5411\u4e0a\u3059\u308b\u3002<\/p>\n<h2 style=\"text-align: justify;\">\u306a\u305c\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u4f7f\u3046\u306e\u304b\uff1f\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p style=\"text-align: justify;\">\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5143\u5e33\u306e\u4f7f\u7528\u306f\u3001\u91d1\u92ad\u306e\u53ce\u652f\u3092\u7ba1\u7406\u3057\u3001\u305d\u306e\u6642\u70b9\u3067\u5229\u7528\u53ef\u80fd\u306a\u91d1\u92ad\u306e\u6700\u65b0\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\uff1a<\/p>\n<h3 style=\"text-align: justify;\">\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u4f5c\u6210<\/h3>\n<p style=\"text-align: justify;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306a\u3069\u3001\u69d8\u3005\u306a\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u3002\u3053\u308c\u3089\u306e\u5831\u544a\u66f8\u306f\u3044\u305a\u308c\u3082\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u306e\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3057\u3001\u793e\u5185\u5916\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u91cd\u8981\u306a\u60c5\u5831\u3092\u63d0\u793a\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u30c8\u30ec\u30f3\u30c9\u5206\u6790<\/h3>\n<p style=\"text-align: justify;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u5185\u3067\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u7279\u5b9a\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f\u7684\u306a\u8ca1\u52d9\u30c8\u30ec\u30f3\u30c9\u306e\u628a\u63e1\u304c\u5bb9\u6613\u306b\u306a\u308b\u3002\u3053\u308c\u306f\u3001\u7d4c\u55b6\u8005\u3084\u30aa\u30fc\u30ca\u30fc\u304c\u8ca1\u52d9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3057\u3001\u6210\u9577\u3068\u7d4c\u55b6\u52b9\u7387\u306e\u305f\u3081\u306b\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3064\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/h3>\n<p style=\"text-align: justify;\">\u6b63\u78ba\u306a\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u6574\u7136\u3068\u5b8c\u5168\u306b\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u76e3\u67fb\u3084\u5916\u90e8\u76e3\u67fb\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9075\u5b88\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u610f\u601d\u6c7a\u5b9a\u3092\u5bb9\u6613\u306b\u3059\u308b<\/h3>\n<p style=\"text-align: justify;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u8a73\u7d30\u304b\u3064\u6574\u7406\u3055\u308c\u305f\u60c5\u5831\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30ea\u30fc\u30c0\u30fc\u306b\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u78ba\u56fa\u305f\u308b\u57fa\u76e4\u3092\u63d0\u4f9b\u3059\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3057\u3001\u6539\u5584\u3059\u3079\u304d\u5206\u91ce\u3092\u7279\u5b9a\u3057\u3001\u52b9\u679c\u7684\u306a\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f3\u3092\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\">\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8ffd\u8de1<\/h3>\n<p style=\"text-align: justify;\">\u4e00\u822c\u4f1a\u8a08\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8a73\u7d30\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u53ef\u80fd\u306b\u3057\u3001\u6d41\u52d5\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3001 <a href=\"https:\/\/oddcoll.com\/jp\/%e5%9b%bd%e9%9a%9b%e5%82%b5%e6%a8%a9%e5%9b%9e%e5%8f%8e\/\">\u56fd\u969b\u50b5\u6a29\u56de\u53ce<\/a> \u8cc7\u6e90\u7ba1\u7406\u306b\u304a\u3051\u308b\u80fd\u529b\u3068\u52b9\u7387\u6027\u3002<\/p>\n<p style=\"text-align: justify;\">\u4f1a\u8a08\u5e33\u7c3f\u306f\u3001\u3042\u3089\u3086\u308b\u30d3\u30b8\u30cd\u30b9\u306e\u79e9\u5e8f\u3068\u52b9\u7387\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u7d4c\u7406\u5e33\u7c3f\u306e\u7dcf\u8a08\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3042\u308b\u3002 <a href=\"https:\/\/oddcoll.com\/jp\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%81%a8%e5%87%ba%e7%89%88%e7%89%a9\/%e5%82%b5%e6%a8%a9%e5%9b%9e%e5%8f%8e%e6%88%a6%e7%95%a5\/%e5%82%b5%e6%a8%a9%e5%9b%9e%e5%8f%8e%e3%81%a8%e3%81%af%e4%bd%95%e3%81%8b-%e5%82%b5%e6%a8%a9%e5%9b%9e%e5%8f%8e%e3%81%ae%e4%bb%95%e7%b5%84%e3%81%bf\/\">\u50b5\u6a29\u56de\u53ce<\/a> \u53ef\u80fd\u306a\u9650\u308a\u6700\u5c0f\u9650\u306b\u3002\u3053\u308c\u306f\u901a\u5e38\u3001\u8907\u96d1\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u8cbb\u7528\u304c\u304b\u304b\u308b\u3002\u6642\u9593\u3001\u304a\u91d1\u3001\u52b4\u529b\u3092\u6295\u8cc7\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u3057\u3066 <a href=\"https:\/\/oddcoll.com\/jp\/\"><u>\u30aa\u30c3\u30c9\u30b3\u30fc\u30eb <\/u><\/a>\u79c1\u305f\u3061\u306f\u3001\u4f01\u696d\u306e\u751f\u6d3b\u3092\u3088\u308a\u7c21\u5358\u306b\u3059\u308b\u3053\u3068\u3092\u6c7a\u610f\u3057\u3001\u7c21\u5358\u3067\u52b9\u7387\u7684\u306a\u8cc7\u7523\u56de\u53ce\u30b7\u30b9\u30c6\u30e0\u3092\u4f5c\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u65b9\u6cd5\u3068\u306f\uff1f\u7c21\u5358\u306a3\u30b9\u30c6\u30c3\u30d7\u3067\u3059\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u4f5c\u6210\u3057\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3001API\u3001\u307e\u305f\u306fCSV\u30d5\u30a1\u30a4\u30eb\u3092\u901a\u3058\u3066\u8acb\u6c42\u66f8\u3092\u9001\u4fe1\u3057\u307e\u3059\u3002<\/li>\n<li>\u50b5\u6a29\u56de\u53ce\u4f1a\u793e\u3084\u6cd5\u5f8b\u4e8b\u52d9\u6240\u306a\u3069\u306e\u73fe\u5730\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3001\u50b5\u52d9\u8005\u306e\u56fd\u3067\u50b5\u6a29\u56de\u53ce\u3092\u884c\u3046\u3002<\/li>\n<li>\u8acb\u6c42\u66f8\u304c\u56de\u53ce\u3055\u308c\u308b\u3068\u3001\u4ee3\u91d1\u306f\u304a\u5ba2\u69d8\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u975e\u5e38\u306b\u4f7f\u3044\u3084\u3059\u3044\u3060\u3051\u3067\u306a\u304f <a href=\"https:\/\/oddcoll.com\/jp\/\"><u>\u30aa\u30c3\u30c9\u30b3\u30fc\u30eb <\/u><\/a>\u305d\u306e\u4ed6\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5229\u70b9\u304c\u3042\u308b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u30b1\u30fc\u30b9\u30da\u30fc\u30b8\u3092\u901a\u3058\u3066\u30b3\u30ec\u30af\u30bf\u30fc\u3068\u76f4\u63a5\u9023\u7d61\u3092\u53d6\u308b\u3002<\/li>\n<li>\u6848\u4ef6\u306e\u9032\u6357\u72b6\u6cc1\u3092E\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u53d6\u308b<\/li>\n<li>\u30a2\u30ab\u30a6\u30f3\u30c8\u30da\u30fc\u30b8\u304b\u3089\u3001\u3069\u3053\u304b\u3089\u3067\u3082\u7c21\u5358\u306b\u30b1\u30fc\u30b9\u3092\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u5834\u5408\u3001\u52b9\u679c\u7684\u306a\u53f8\u6cd5\u56de\u53ce\u306e\u305f\u3081\u3001\u5c02\u9580\u5bb6\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u901a\u3058\u3066\u50b5\u52d9\u8005\u306e\u56fd\u3067\u6cd5\u7684\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\u7d50\u8ad6<\/h2>\n<p style=\"text-align: justify;\">\u7d50\u8ad6\u3068\u3057\u3066\u3001\u526f\u52d8\u5b9a\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u91d1\u878d\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3002\u4e21\u52d8\u5b9a\u5143\u5e33\u306b\u306f\u305d\u308c\u305e\u308c\u72ec\u81ea\u306e\u6a5f\u80fd\u3068\u7279\u5fb4\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u3092\u3044\u3064\u4f7f\u7528\u3059\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u30c4\u30fc\u30eb\u3092\u6b63\u3057\u304f\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8a18\u9332\u306e\u4fe1\u983c\u6027\u3068\u6b63\u78ba\u6027\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u308c\u306f\u9577\u671f\u7684\u306a\u6210\u9577\u3068\u6210\u529f\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>How Subledgers and General Ledgers Differ: A Practical Guide for 2025 In accounting and finance, the tools used to keep an accurate record of transactions are completely essential. One of the most important instruments in this sense are accounting records. These are divided into two main categories: the general ledger and the subledger. Although both registries are essential, they have key differences that set them apart. In this article we will discuss these distinctions in detail, and examine how they can be used most effectively to help you maintain accurate and reliable accounting. What is subledger? A subledger is an accounting record that delves into the summarized information present in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":663,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,1],"tags":[],"class_list":["post-995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-news-and-publications"],"acf":[],"_links":{"self":[{"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/posts\/995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/comments?post=995"}],"version-history":[{"count":0,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/posts\/995\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/media\/663"}],"wp:attachment":[{"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/media?parent=995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/categories?post=995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oddcoll.com\/jp\/wp-json\/wp\/v2\/tags?post=995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}