{"id":4780,"date":"2020-03-05T21:49:05","date_gmt":"2020-03-05T12:49:05","guid":{"rendered":"https:\/\/webiker.org\/?p=4780"},"modified":"2025-03-12T22:32:31","modified_gmt":"2025-03-12T13:32:31","slug":"doubleentry-bookkeeping-2","status":"publish","type":"post","link":"https:\/\/webiker.org\/yomoyama\/doubleentry-bookkeeping-2\/","title":{"rendered":"\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f\uff0d\uff12\u3010\u78ba\u5b9a\u7533\u544a\u3011"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u79c1\u306e\u9752\u767d\u7533\u544a\u3001\u8907\u5f0f\u5e33\u7c3f\u306fExcel\u3067\u3059\u3002<br>\u30cd\u30c3\u30c8\u3067\u8907\u5f0f\u5e33\u7c3f\u3092\u5b66\u3073\u3001\u5e33\u7c3f\u3092Excel\u3067\u4f5c\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002<br>\u3082\u3061\u308d\u3093\u3001\u5b8c\u5168\u7121\u6599\u3067\u3059\u3002<br>2\u56de\u76ee\u306f\u30011\u56de\u76ee\u3067\u4f5c\u6210\u3057\u305f\u4ed5\u8a33\u5e33\u3092\u3082\u3068\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u308a\u307e\u3059\u3002<br>\u3053\u3053\u307e\u3067\u3067\u304d\u308c\u3070\u3001\u53d6\u308a\u6562\u3048\u305a\u306f\u9752\u8272\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/webiker.org\/yomoyama\/blog\/double%e2%80%90entry-bookkeeping-1\/\">\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f-1\u3000\u5bb6\u8a08\u7c3f\u304b\u3089\u4ed5\u8a33\u5e33\u3092\u3064\u304f\u308b<\/a><\/li>\n\n\n\n<li>\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f-2\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868<\/li>\n\n\n\n<li><a href=\"https:\/\/webiker.org\/yomoyama\/blog\/double%e2%80%90entry-bookkeeping-3\/\">\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f-3\u3000\u52d8\u5b9a\u79d1\u76ee\u306e\u304a\u8a71<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/webiker.org\/yomoyama\/blog\/double%e2%80%90entry-bookkeeping-4\/\">\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f-4\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a66\u7b97\u8868\u3092\u4f5c\u308d\u3046<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u3088\u3044\u3088\u3001\u5f85\u3061\u306b\u5f85\u3063\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u308a\u307e\u3059\u3002<br>\u3053\u308c\u3055\u3048\u3067\u304d\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u306f\u3067\u304d\u305f\u3082\u540c\u7136\u3067\u3059\u3002<br>\u6c17\u6301\u3061\u3082\u306f\u3084\u308b\u3070\u304b\u308a\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u4ed5\u8a33\u5e33\u304b\u3089\u4e00\u6c17\u306b\u4f5c\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br>\u3067\u3082\u3001\u3053\u3053\u306f\u30ef\u30f3\u30af\u30c3\u30b7\u30e7\u30f3\u7f6e\u3044\u3066\u3001\u307e\u305a\u306f\u8a66\u7b97\u8868\u3092\u4f5c\u308a\u307e\u3057\u3087\u3046\u3002<br>\u306f\u3084\u308b\u6c17\u6301\u3061\u3092\u6291\u3048\u3066\u3001\u6025\u3052\u3070\u307e\u308f\u308c\u3068\u3044\u3046\u30e4\u30c4\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767e\u805e\u306f\u4e00\u898b\u306b\u5982\u304b\u305a\u3001\u307e\u305a\u306f\u305d\u306e\u8a66\u7b97\u8868\u3068\u3084\u3089\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-08-e1583461394818-611x1024.png\" alt=\"\" class=\"wp-image-4929\" width=\"442\" height=\"740\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u30b6\u30af\u3063\u3068\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u306d\u3002<br>\u65e9\u3044\u8a71\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u89a7\u8868\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30dd\u30a4\u30f3\u30c8\u304c\u3072\u3068\u3064\u3042\u308a\u307e\u3059\u3002<br>\u305d\u308c\u306f\u3001\u5de6\u5074\u3068\u53f3\u5074\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br>\u4e0a\u56f3\u3067\u306f\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u9805\u76ee\u306e\u30bb\u30eb\u3092\u8272\u5206\u3051\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u3001<strong>\u5de6\u5074\u306e\u52d8\u5b9a\u79d1\u76ee\uff08\u7dd1\u8272\uff09\u306f\u501f\u65b9\u7cfb\u306e\u79d1\u76ee<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<br>\u305d\u3057\u3066\u3001<strong>\u53f3\u5074\u306e\u52d8\u5b9a\u79d1\u76ee\uff08\u9ec4\u8272\uff09\u306f\u8cb8\u65b9\u7cfb\u306e\u79d1\u76ee<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306b\u306f\u501f\u65b9\u7cfb\u3068\u8cb8\u65b9\u7cfb\u306e2\u7a2e\u985e\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e5\u306b\u306f\u663c\u3068\u591c\u3001\u793e\u4f1a\u306b\u306f\u8868\u3068\u88cf\u3001\u305d\u3057\u3066\u4eba\u9593\u306b\u306f\u5584\u3068\u60aa\u3002<br>\u3069\u306e\u3088\u3046\u306a\u30e2\u30ce\u306b\u3082\u3001\u5fc5\u305a\u4e8c\u9762\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br>\u540c\u69d8\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u306b\u3082\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u4e8c\u3064\u306e\u5074\u9762\u304c\u3042\u308b\u30e2\u30ce\u3068\u601d\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u501f\u65b9\u7cfb\u3068\u8cb8\u65b9\u7cfb\u306e\u9055\u3044\u306f\u3001\u6b21\u306b\u8aac\u660e\u3059\u308b\u96c6\u8a08\u65b9\u6cd5\u306e\u9055\u3044\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u96c6\u8a08\u3057\u3066\u5165\u529b\u3057\u307e\u3059\u3002<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u306f\u3001\u8a66\u7b97\u8868\u306b\u91d1\u984d\u3092\u5165\u529b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br>\u3053\u306e\u91d1\u984d\u306e\u30d9\u30fc\u30b9\u306b\u306a\u308b\u306e\u306f\u4ed5\u8a33\u5e33\u3067\u3059\u3002<br>\u3042\u3089\u305f\u3081\u3066\u3001\u4ed5\u8a33\u5e33\u3092\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-09-e1583461403358-1024x709.png\" alt=\"\" class=\"wp-image-4930\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aac\u660e\u306e\u90fd\u5408\u4e0a\u3001\u5165\u529b\u9805\u76ee\u3092\u5c11\u3057\u5897\u3084\u3057\u3066\u3044\u307e\u3059\u3002<br>\u305d\u308c\u3067\u306f\u3001\u3053\u306e\u8868\u3092\u3082\u3068\u306b\u8a66\u7b97\u8868\u306b\u5165\u529b\u3059\u308b\u91d1\u984d\u3092\u7b97\u51fa\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u501f\u65b9\u79d1\u76ee\u306b\u3067\u3066\u3044\u308b\u91d1\u984d\u3068\u8cb8\u65b9\u79d1\u76ee\u306b\u3067\u3066\u3044\u308b\u91d1\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002<br>\u305f\u3068\u3048\u3070\u3001\u58f2\u639b\u91d1\u306a\u3089\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u306d\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-10-e1583461587267-1024x709.png\" alt=\"\" class=\"wp-image-4931\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u56f3\u306e\u9752\u8272\u30bb\u30eb\u306e\u90e8\u5206\u304c\u501f\u65b9\u79d1\u76ee\u306e\u91d1\u984d\u3001\u30aa\u30ec\u30f3\u30b8\u30bb\u30eb\u304c\u8cb8\u65b9\u79d1\u76ee\u306e\u91d1\u984d\u3067\u3059\u3002<br>\u305d\u308c\u305e\u308c\u5408\u8a08\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code><strong>\u501f\u65b9\u79d1\u76ee\uff1a200,000 + 250,000 + 230,000 = 680,000<\/strong><\/code><\/li>\n\n\n\n<li><code><strong>\u8cb8\u65b9\u79d1\u76ee\uff1a200,000 + 250,000 = 450,000<\/strong><\/code><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u3088\u3046\u306b\u3001\u5168\u3066\u306e\u79d1\u76ee\u306b\u3064\u3044\u3066\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br>Excel\u306a\u3089\u3001sumif\u95a2\u6570\u3092\u4f7f\u3048\u3070\u4e00\u767a\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u7b97\u3092\u5168\u3066\u306e\u79d1\u76ee\u306b\u3064\u3044\u3066\u884c\u3046\u3068\u3001\u3053\u3093\u306a\u611f\u3058\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-11-e1583461596177.png\" alt=\"\" class=\"wp-image-4932\" width=\"341\" height=\"406\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\u307e\u3067\u306b\u3001\u4e0a\u8a18\u8868\u306eB2\u30bb\u30eb\u306e\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br><code><strong>SUMIF(\u4ed5\u8a33\u5e33!D2:D16,A2,\u4ed5\u8a33\u5e33!G2:G16<\/strong>)<\/code><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u304f\u308c\u3070\u3001\u3042\u3068\u3082\u3046\u5c11\u3057\u3067\u3059\u3002<br>\u4e0a\u8a18\u306e\u8a08\u7b97\u7d50\u679c\u3092\u3082\u3068\u306b\u3001\u8a66\u7b97\u8868\u306b\u5165\u529b\u3059\u308b\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7b97\u51fa\u65b9\u5f0f\u3067\u3059\u304c\u3001\u501f\u65b9\u7cfb\u306e\u79d1\u76ee\u3068\u8cb8\u65b9\u7cfb\u306e\u79d1\u76ee\u3067\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<br>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code><strong>\u501f\u65b9\u7cfb\u306e\u79d1\u76ee\uff1a\u501f\u65b9\u79d1\u76ee\u306e\u5408\u8a08 - \u8cb8\u65b9\u79d1\u76ee\u306e\u5408\u8a08<\/strong><\/code><\/li>\n\n\n\n<li><code><strong>\u8cb8\u65b9\u7cfb\u306e\u79d1\u76ee\uff1a\u8cb8\u65b9\u79d1\u76ee\u306e\u5408\u8a08 - \u501f\u65b9\u79d1\u76ee\u306e\u5408\u8a08<\/strong><\/code><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u306f\u3001\u501f\u65b9\u7cfb\u3068\u8cb8\u65b9\u7cfb\u3067\u306f\u3001\u5f15\u304d\u7b97\u306e\u5411\u304d\u304c\u5909\u308f\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<br>\u3067\u3001\u5b9f\u969b\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u611f\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-12-e1583461605794.png\" alt=\"\" class=\"wp-image-4933\" width=\"422\" height=\"372\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u3042\u3068\u306f\u3001\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u8a66\u7b97\u8868\u306b\u79fb\u305b\u3070OK\u3067\u3059\u306d\u3002<br>\u3068\u3044\u3046\u304b\u3001\u8a66\u7b97\u8868\u306bsumif\u306e\u5f0f\u3092\u3076\u3061\u8fbc\u3081\u3070\u5b8c\u4e86\u3067\u3059\u3002<br>\u3067\u304d\u3042\u304c\u308a\u306f\u3001\u3053\u3093\u306a\u611f\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-13-e1583461615153-623x1024.png\" alt=\"\" class=\"wp-image-4934\" width=\"442\" height=\"726\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\u307e\u3067\u306b\u3001\u8a08\u7b97\u5f0f\u3092\u8a18\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code><strong>B3\u30bb\u30eb\uff1aSUMIF(\u4ed5\u8a33\u5e33!$D$2:$D16,A3,\u4ed5\u8a33\u5e33!$G$2:$G$16)-SUMIF(\u4ed5\u8a33\u5e33!$E$2:$E$16,A3,\u4ed5\u8a33\u5e33!$G$2:$G$16)<\/strong><\/code><\/li>\n\n\n\n<li><code><strong>D3\u30bb\u30eb\uff1aSUMIF(\u4ed5\u8a33\u5e33!$E$2:$E16,C3,\u4ed5\u8a33\u5e33!$G$2:$G$16)-SUMIF(\u4ed5\u8a33\u5e33!$D$2:$D$16,C3,\u4ed5\u8a33\u5e33!$G$2:$G$16)<\/strong><\/code><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u3068\u306f\u3001\u3053\u308c\u3092\u30b3\u30d4\u30da\u3059\u308c\u3070OK\u3067\u3059\u306d\u3002<br>\u5f53\u7136\u3067\u3059\u304c\u3001B\u5217\u3068D\u5217\u3067\u306f\u5f0f\u304c\u9055\u3046\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u3066\u3001\u8a66\u7b97\u8868\u304c\u5b8c\u6210\u3057\u307e\u3057\u305f\u3002<br>\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u501f\u65b9\u7cfb\u306e\u5408\u8a08\u3068\u8cb8\u65b9\u7cfb\u306e\u5408\u8a08\u304c\u540c\u3058\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002<br>\u3053\u308c\u304c\u9055\u3046\u3068\u304d\u306f\u3001\u4ed5\u8a33\u5e33\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u5165\u529b\u304c\u3001\u3069\u3053\u304b\u9593\u9055\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3061\u306a\u307f\u306b\u30b5\u30f3\u30d7\u30eb\u3067\u306f\u3001\u501f\u65b9\u7cfb\u3001\u8cb8\u65b9\u7cfb\u3068\u3082\u306b739,080\u5186\u3067\u30c9\u30f3\u30d4\u30b7\u30e3\u3067\u3059\u306d\u3002<br>\u305d\u308c\u3067\u306f\u3044\u3088\u3044\u3088\u3001\u672c\u4e38\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9f\u306f\u3001\u3082\u3046\u3067\u304d\u3066\u3044\u307e\u3059\u3002<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3082\u3046\u3067\u304d\u3066\u3044\u307e\u3059\u3002<br>\u306a\u305c\u306a\u3089\u3001\u3053\u308c\u3089\u306f\u8a66\u7b97\u8868\u304b\u3089\u7279\u5b9a\u306e\u79d1\u76ee\u3092\u629c\u304d\u51fa\u3057\u305f\u30e2\u30ce\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a66\u7b97\u8868\u304b\u3089\u3001\u304a\u91d1\u306e\u51fa\u5165\u308a\u306b\u95a2\u3059\u308b\u79d1\u76ee\u3092\u629c\u304d\u51fa\u3057\u305f\u306e\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3059\u3002<br>\u305d\u3057\u3066\u3001\u6b8b\u3063\u3066\u3044\u308b\u304a\u91d1\uff08\u8cc7\u7523\uff09\u306b\u95a2\u3059\u308b\u79d1\u76ee\u3092\u629c\u304d\u51fa\u3057\u305f\u306e\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br>\u307e\u305a\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-14-e1583461625610.png\" alt=\"\" class=\"wp-image-4935\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-15-e1583461636377.png\" alt=\"\" class=\"wp-image-4936\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u5f0f\u306f\u3001\u8a66\u7b97\u8868\u306e\u30e2\u30ce\u3068\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<br>\u305f\u3060\u3057\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u984d\u306f\u5225\u9014\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u984d\u3068\u306f\u3001\u3064\u307e\u308a\u306f\u5132\u3051\u306e\u3053\u3068\u3067\u3059\u3002<br>\u5132\u3051 = \u58f2\u4e0a &#8211; \u7d4c\u8cbb \u3067\u3059\u304b\u3089\u3001\u4e0a\u56f3\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3044\u304f\u3068\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> <strong><code>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u984d\uff1aD3-SUM(B3:B16)<\/code><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6240\u5f97\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8a08\u7b97\u7d50\u679c\u3092\u98db\u3070\u3057\u3066\u304f\u308c\u3070OK\u3067\u3059\u306d\u3002<br>\u4ee5\u4e0a\u3067\u3001\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f\u304c\u5b8c\u4e86\u3067\u3059\u3002<br>\u304a\u75b2\u308c\u3055\u307e\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u8a66\u7b97\u8868\u3068\u540c\u69d8\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3082\u5de6\u53f3\u306e\u5408\u8a08\u91d1\u984d\u306f\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<br>\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3068\u547c\u3070\u308c\u308b\u3086\u3048\u3093\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f\u3044\u308d\u3044\u308d\u3042\u308a\u307e\u3059\u3002<br>\u3053\u306e\u30b5\u30a4\u30c8\u3067\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/pdf\/046.pdf\">\u56fd\u7a0e\u5e81\u306e\u624b\u5f15\u304d<\/a>\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u307e\u3059\u3002<br><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/pdf\/046.pdf\">\u3053\u306epdf\u30d5\u30a1\u30a4\u30eb<\/a>\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u4f5c\u6210\u3057\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u308a\u65b9\u306b\u3064\u3044\u3066\u306e\u8cc7\u6599\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u3093\u3068\u3044\u3063\u3066\u3082\u3001\u7a0e\u91d1\u3068\u3044\u3063\u305f\u3089\u56fd\u7a0e\u5e81\u3002<br>\u3088\u3063\u3066\u3001\u5404\u7a2e\u6c7a\u7b97\u66f8\u3082\u3001\u3053\u306e\u8cc7\u6599\u306b\u5247\u308b\u306e\u304c\u4e00\u756a\u9593\u9055\u3044\u306e\u306a\u3044\u65b9\u6cd5\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u3082\u4f5c\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u5e33\u3068\u8a66\u7b97\u8868\u3001\u305d\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u3067\u304d\u307e\u3057\u305f\u3002<br>\u3053\u308c\u3055\u3048\u3067\u304d\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u306f\u53ef\u80fd\u3067\u3059\u3002<br>\u3042\u3068\u306f\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u3001Excel\u304c\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u5165\u529b\u3057\u3066\u3044\u304f\u3060\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3001\u8907\u5f0f\u5e33\u7c3f\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u3067\u5b8c\u74a7\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u6700\u5f8c\u306b\u3001\u4e3b\u8981\u5e33\u7c3f\u3067\u3042\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u306a\u308b\u30e2\u30ce\u3092\u4f5c\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u9752\u8272\u7533\u544a\u306e\u3068\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<br>\u3057\u304b\u3057\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u7f72\u306e\u6016\u3044\u304a\u3058\u3055\u3093\u304c\u8abf\u3079\u306b\u6765\u305f\u6642\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u65e9\u3044\u8a71\u3001\u3053\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u3044\u3046\u306e\u306f\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u5bb6\u8a08\u7c3f\uff08\u304a\u5c0f\u9063\u3044\u5e33\uff09\u3067\u3059\u3002<br>\u5177\u4f53\u7684\u306b\u306f\u3001\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-16-e1583461646464.png\" alt=\"\" class=\"wp-image-4937\" width=\"437\" height=\"483\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u58f2\u639b\u91d1\u306e\u5143\u5e33\u3067\u3059\u304c\u3001\u6b63\u306b\u58f2\u639b\u91d1\u306e\u5bb6\u8a08\u7c3f\u3067\u3059\u306d\u3002<br>\u4ed5\u8a33\u5e33\u3088\u308a\u58f2\u639b\u91d1\u3067\u8a08\u4e0a\u3055\u308c\u305f\u9805\u76ee\u3092\u3001\u3072\u3068\u3064\u3072\u3068\u3064\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002<br>\u5c02\u9580\u7528\u8a9e\u3067\u306f\u3001\u3053\u306e\u4f5c\u696d\u3092\u8ee2\u8a18\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3046\u4e00\u5ea6\u3001\u4ed5\u8a33\u5e33\u3092\u3082\u3068\u306b\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-10-e1583461587267-1024x709.png\" alt=\"\" class=\"wp-image-4931\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u5e33\u306e2\u884c\u76ee\u304c\u52d8\u5b9a\u5143\u5e33\u306e5\u884c\u76ee\u3001\u4ed5\u8a33\u5e33\u306e3\u884c\u76ee\u304c\u52d8\u5b9a\u5143\u5e33\u306e6\u884c\u76ee\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<br>\u305d\u3057\u3066\u3001F\u5217\u306e\u6b8b\u9ad8\u306f\u3001\u5bb6\u8a08\u7c3f\u3068\u540c\u3058\u306b\u501f\u65b9\u91d1\u984d &#8211; \u8cb8\u65b9\u91d1\u984d\u3067\u3059\u3002<br>\u3068\u3044\u3046\u304b\u3001\u3053\u308c\u3063\u3066\u8a66\u7b97\u8868\u306e\u91d1\u984d\u7b97\u51fa\u3092\u53ef\u8996\u5316\u3057\u3066\u3044\u308b\u3060\u3051\u306a\u306e\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3061\u306a\u307f\u306b\u3001\u8cb8\u65b9\u7cfb\u79d1\u76ee\u306e\u58f2\u4e0a\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/webiker.org\/wp-content\/uploads\/2020\/03\/fukusiki-17-e1583461657316.png\" alt=\"\" class=\"wp-image-4938\" width=\"413\" height=\"457\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u65b9\u7cfb\u306f\u3001F\u5217\u306e\u6b8b\u9ad8\u304c\u3001\u8cb8\u65b9\u91d1\u984d &#8211; \u501f\u65b9\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<br><strong>\u501f\u65b9\u7cfb\u306e\u79d1\u76ee\u3068\u6b8b\u9ad8\u306e\u5f15\u304d\u7b97\u304c\u9006\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0a\u3067\u3001\u9752\u8272\u7533\u544a\u306e\u305f\u3081\u306eExcel\u306b\u3088\u308b\u8907\u5f0f\u5e33\u7c3f\u304c\u5b8c\u6210\u3067\u3059\u3002<br>\u3042\u3068\u306f\u3001\u3072\u305f\u3059\u3089\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3057\u3066\u7533\u544a\u3059\u308b\u3060\u3051\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p 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