{
  "source": "㈱MASPIS勘定科目一覧表.pdf",
  "accounts": [
    {
      "name": "現金",
      "code": "111",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "小口現金",
      "code": "112",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "当座預金",
      "code": "121",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "UFJ銀行",
      "code": "131",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "池田泉州",
      "code": "132",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "りそな銀行",
      "code": "133",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "大阪信金",
      "code": "134",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "定期預金",
      "code": "141",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "通知預金",
      "code": "134",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "定期積金",
      "code": "142",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "別段預金",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "郵便貯金",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "現金・預金"
    },
    {
      "name": "受取手形",
      "code": "151",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "売上債権"
    },
    {
      "name": "不渡手形",
      "code": "155",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "売上債権"
    },
    {
      "name": "売掛金",
      "code": "152",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "売上債権"
    },
    {
      "name": "貸倒引当金 (売)",
      "code": "162",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "売上債権"
    },
    {
      "name": "有価証券",
      "code": "164",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "有価証券"
    },
    {
      "name": "商品",
      "code": "171",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "製品",
      "code": "172",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "副産物作業くず",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "半製品",
      "code": "173",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "原材料",
      "code": "174",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "仕掛品",
      "code": "175",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "貯蔵品",
      "code": "177",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "棚卸資産"
    },
    {
      "name": "前渡金",
      "code": "181",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "立替金",
      "code": "191",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "前払費用",
      "code": "184",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "繰延税金資産 (流)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "未収収益",
      "code": "195",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "短期貸付金",
      "code": "182",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "未収入金",
      "code": "185",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "仮払金",
      "code": "183",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "預け金",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "仮払消費税等",
      "code": "189",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "貸倒引当金 (他)",
      "code": "197",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "他流動資産"
    },
    {
      "name": "建物",
      "code": "211",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "附属設備",
      "code": "212",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "構築物",
      "code": "213",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "機械装置",
      "code": "214",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "車両運搬具",
      "code": "215",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "工具器具備品",
      "code": "216",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "一括償却資産",
      "code": "219",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "減価償却累計額",
      "code": "251",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "土地",
      "code": "221",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "建設仮勘定",
      "code": "222",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "有形固定資産計",
      "code": null,
      "normal_balance": "debit",
      "tax_category": null,
      "category": "asset",
      "section": "有形固定資産"
    },
    {
      "name": "電話加入権",
      "code": "262",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "施設利用権",
      "code": "266",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "工業所有権",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "営業権",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "借地権",
      "code": "261",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "ソフトウェア",
      "code": "265",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "無形固定資産計",
      "code": null,
      "normal_balance": "debit",
      "tax_category": null,
      "category": "asset",
      "section": "無形固定資産"
    },
    {
      "name": "投資有価証券",
      "code": "271",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "関係会社株式",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "出資金",
      "code": "272",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "関係会社出資金",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "敷金",
      "code": "275",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "差入保証金",
      "code": "274",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "保険積立金",
      "code": "277",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "会員権",
      "code": "276",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "長期貸付金",
      "code": "273",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "長期滞留債権",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "長期前払費用",
      "code": "279",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "前払年金費用",
      "code": "253",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "繰延税金資産 (固)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "預託金",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "貸倒引当金 (投)",
      "code": "284",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "asset",
      "section": "投資その他の資産"
    },
    {
      "name": "創立費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "繰延資産"
    },
    {
      "name": "開業費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "繰延資産"
    },
    {
      "name": "開発費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "繰延資産"
    },
    {
      "name": "会員権（繰延資産）",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "asset",
      "section": "繰延資産"
    },
    {
      "name": "複合",
      "code": "0",
      "normal_balance": "debit",
      "tax_category": null,
      "category": "asset",
      "section": "諸口"
    },
    {
      "name": "未確定勘定",
      "code": "1",
      "normal_balance": "debit",
      "tax_category": null,
      "category": "asset",
      "section": "諸口"
    },
    {
      "name": "支払手形",
      "code": "311",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "仕入債務"
    },
    {
      "name": "買掛金",
      "code": "312",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "仕入債務"
    },
    {
      "name": "設備支払手形",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "短期借入金",
      "code": "313",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払金",
      "code": "314",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払費用",
      "code": "315",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払配当金",
      "code": "331",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払役員賞与",
      "code": "332",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払法人税等",
      "code": "316",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "未払消費税等",
      "code": "333",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "繰延税金負債 (流)",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "前受金",
      "code": "317",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "預り金",
      "code": "318",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "前受収益",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "仮受金",
      "code": "319",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "預り保証金",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "割引手形",
      "code": "321",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "裏書手形",
      "code": "334",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "仮受消費税等",
      "code": "324",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "liability",
      "section": "他流動負債"
    },
    {
      "name": "長期借入金",
      "code": "361",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "固定負債"
    },
    {
      "name": "長期未払金",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "固定負債"
    },
    {
      "name": "繰延税金負債 (固)",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "固定負債"
    },
    {
      "name": "退職給付引当金",
      "code": "366",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "liability",
      "section": "固定負債"
    },
    {
      "name": "資本金",
      "code": "411",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "資本金"
    },
    {
      "name": "新株式申込証拠金",
      "code": "412",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "新株式申込証拠金"
    },
    {
      "name": "資本準備金",
      "code": "431",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "資本準備金"
    },
    {
      "name": "資本金及び準備金減少差益",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "その他資本剰余金"
    },
    {
      "name": "自己株式処分差額",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "その他資本剰余金"
    },
    {
      "name": "利益準備金",
      "code": "432",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "利益準備金"
    },
    {
      "name": "別途積立金",
      "code": "441",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "任意積立金"
    },
    {
      "name": "繰越利益",
      "code": "451",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "繰越利益剰余金"
    },
    {
      "name": "自己株式",
      "code": "457",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "自己株式"
    },
    {
      "name": "自己株式申込証拠金",
      "code": "461",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "自己株式申込証拠金"
    },
    {
      "name": "その他有価証券評価差額金",
      "code": "471",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "他有価証券評価差額金"
    },
    {
      "name": "繰延ヘッジ損益",
      "code": "472",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "繰延ヘッジ損益"
    },
    {
      "name": "土地再評価差額金",
      "code": "473",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "土地再評価差額金"
    },
    {
      "name": "新株予約権",
      "code": "481",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "equity",
      "section": "新株予約権"
    },
    {
      "name": "売上高",
      "code": "612",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "システム管理売上",
      "code": "613",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "商品売上",
      "code": "614",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "売上値引高",
      "code": "619",
      "normal_balance": "debit",
      "tax_category": "課税売返",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "売上戻り高",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課税売返",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "売上割戻し高",
      "code": "618",
      "normal_balance": "debit",
      "tax_category": "課税売返",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "役務収益",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "revenue",
      "section": "売上高"
    },
    {
      "name": "期首商品棚卸高",
      "code": "711",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "cogs",
      "section": "期首商品棚卸"
    },
    {
      "name": "商品仕入",
      "code": "712",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "システム管理費",
      "code": "713",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "仕入値引高",
      "code": "718",
      "normal_balance": "credit",
      "tax_category": "課対仕返",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "仕入戻し高",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "課対仕返",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "仕入割戻し高",
      "code": "717",
      "normal_balance": "credit",
      "tax_category": "課対仕返",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "外注費（原）",
      "code": "714",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "cogs",
      "section": "当期商品仕入"
    },
    {
      "name": "他勘定振替高 (商)",
      "code": "720",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "cogs",
      "section": "他勘定振替高(商)"
    },
    {
      "name": "期末商品棚卸高",
      "code": "719",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "cogs",
      "section": "期末商品棚卸"
    },
    {
      "name": "役員報酬",
      "code": "831",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "役員賞与",
      "code": "831",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "給料手当",
      "code": "832",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "雑給",
      "code": "833",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "賞与",
      "code": "834",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "退職金",
      "code": "873",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "法定福利費",
      "code": "836",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "福利厚生費",
      "code": "837",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "退職給付費用",
      "code": "874",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "採用教育費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "外注費",
      "code": "841",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "荷造運賃",
      "code": "855",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "広告宣伝費",
      "code": "857",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "交際費",
      "code": "844",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "会議費",
      "code": "877",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "旅費交通費",
      "code": "842",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "通信費",
      "code": "843",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "販売手数料",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "販売促進費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "消耗品費",
      "code": "852",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "事務用品費",
      "code": "856",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "修繕費",
      "code": "848",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "水道光熱費",
      "code": "849",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "新聞図書費",
      "code": "861",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "諸会費",
      "code": "859",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "支払手数料",
      "code": "858",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "車両費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "地代家賃",
      "code": "878",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "賃借料",
      "code": "846",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "リース料",
      "code": "879",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "保険料",
      "code": "847",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "租税公課",
      "code": "853",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "支払報酬料",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "寄付金",
      "code": "876",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "研究開発費",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "減価償却費",
      "code": "845",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "長期前払費用償却",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "繰延資産償却 (販)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "貸倒損失 (販)",
      "code": "881",
      "normal_balance": "debit",
      "tax_category": "課税売倒",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "貸倒引当金繰入額(販)",
      "code": "862",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "燃料費",
      "code": "851",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "コンサルティング費",
      "code": "866",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "雑費",
      "code": "869",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "販売管理費計",
      "code": null,
      "normal_balance": "debit",
      "tax_category": null,
      "category": "expense",
      "section": "販売管理費"
    },
    {
      "name": "受取利息",
      "code": "911",
      "normal_balance": "credit",
      "tax_category": "非課売上",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "受取配当金",
      "code": "912",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "仕入割引",
      "code": "919",
      "normal_balance": "credit",
      "tax_category": "課対仕返",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "有価証券売却益",
      "code": "918",
      "normal_balance": "credit",
      "tax_category": "有価譲渡",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "貸倒引当金戻入額",
      "code": "932",
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "為替差益",
      "code": "915",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "雑収入",
      "code": "914",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "non_op_income",
      "section": "営業外収益"
    },
    {
      "name": "支払利息",
      "code": "921",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "割引料",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "手形売却損",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "貸倒損失 (外)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "課税売倒",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "売上割引",
      "code": "929",
      "normal_balance": "debit",
      "tax_category": "課税売返",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "有価証券売却損",
      "code": "928",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "繰延資産償却 (外)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "貸倒引当金繰入額(外)",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "為替差損",
      "code": "925",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "雑損失",
      "code": "924",
      "normal_balance": "debit",
      "tax_category": "課対仕入",
      "category": "non_op_expense",
      "section": "営業外費用"
    },
    {
      "name": "前期損益修正益",
      "code": null,
      "normal_balance": "credit",
      "tax_category": "対象外",
      "category": "special_income",
      "section": "特別利益"
    },
    {
      "name": "固定資産売却益",
      "code": "931",
      "normal_balance": "credit",
      "tax_category": "課税売上",
      "category": "special_income",
      "section": "特別利益"
    },
    {
      "name": "投資有価証券売却益",
      "code": "937",
      "normal_balance": "credit",
      "tax_category": "有価譲渡",
      "category": "special_income",
      "section": "特別利益"
    },
    {
      "name": "前期損益修正損",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "special_loss",
      "section": "特別損失"
    },
    {
      "name": "固定資産売却損",
      "code": "941",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "special_loss",
      "section": "特別損失"
    },
    {
      "name": "固定資産除却損",
      "code": "947",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "special_loss",
      "section": "特別損失"
    },
    {
      "name": "投資有価証券売却損",
      "code": "948",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "special_loss",
      "section": "特別損失"
    },
    {
      "name": "法人税、住民税及び事業税",
      "code": "951",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "net_income",
      "section": "当期純損益"
    },
    {
      "name": "法人税等",
      "code": "972",
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "net_income",
      "section": "当期純損益"
    },
    {
      "name": "法人税等調整額",
      "code": null,
      "normal_balance": "debit",
      "tax_category": "対象外",
      "category": "net_income",
      "section": "当期純損益"
    }
  ]
}