@rubydogjp/openkk-client-domain 26.1.8

package/dist/entries/generated-master-data.js

@@ -0,0 +1,2211 @@
+// Generated from resources/gen/bookkeeping_master_data.json. Do not edit directly.
+// Regenerate: npm run gen-master-data
+export const DEFAULT_BOOK_ACCOUNTS = [
+    {
+        id: "acct_cash",
+        name: "現金",
+        description: "現金",
+        kana: "ｹﾞﾝｷﾝ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 111,
+    },
+    {
+        id: "acct_asset_小口現金",
+        name: "小口現金",
+        description: "小口現金",
+        kana: "ｺｸﾞﾁｹ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 112,
+    },
+    {
+        id: "acct_checking",
+        name: "当座預金",
+        description: "当座預金",
+        kana: "ﾄｳｻﾞﾖ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 121,
+    },
+    {
+        id: "acct_bank",
+        name: "普通預金",
+        description: "普通預金",
+        kana: "ﾌﾂｳﾖｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 131,
+    },
+    {
+        id: "acct_asset_納税準備預金",
+        name: "納税準備預金",
+        description: "納税準備預金",
+        kana: "ﾉｳｾﾞｲ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 139,
+    },
+    {
+        id: "acct_asset_貯蓄預金",
+        name: "貯蓄預金",
+        description: "貯蓄預金",
+        kana: "ﾁｮﾁｸﾖ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 140,
+    },
+    {
+        id: "acct_asset_通知預金",
+        name: "通知預金",
+        description: "通知預金",
+        kana: "ﾂｳﾁﾖｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 141,
+    },
+    {
+        id: "acct_asset_その他の流動性預金",
+        name: "その他の流動性預金",
+        description: "その他の流動性預金",
+        kana: "ｿﾉﾀﾉﾘ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 142,
+    },
+    {
+        id: "acct_time_deposit",
+        name: "定期預金",
+        description: "定期預金",
+        kana: "ﾃｲｷﾖｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 143,
+    },
+    {
+        id: "acct_asset_定期積金",
+        name: "定期積金",
+        description: "定期積金",
+        kana: "ﾃｲｷﾂﾐ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 148,
+    },
+    {
+        id: "acct_asset_その他の固定性預金",
+        name: "その他の固定性預金",
+        description: "その他の固定性預金",
+        kana: "ｿﾉﾀﾉｺ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 149,
+    },
+    {
+        id: "acct_notes_receivable",
+        name: "受取手形",
+        description: "受取手形",
+        kana: "ｳｹﾄﾘﾃ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 150,
+    },
+    {
+        id: "acct_asset_電子記録債権",
+        name: "電子記録債権",
+        description: "電子記録債権",
+        kana: "ﾃﾞﾝｼｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 151,
+    },
+    {
+        id: "acct_receivable",
+        name: "売掛金",
+        description: "売掛金",
+        kana: "ｳﾘｶｹｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 152,
+    },
+    {
+        id: "acct_allowance_bad_debt",
+        name: "貸倒引当金",
+        description: "貸倒引当金",
+        kana: "ｶｼﾀﾞｵ",
+        normalBalanceSide: "credit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 159,
+    },
+    {
+        id: "acct_securities",
+        name: "有価証券",
+        description: "有価証券",
+        kana: "ﾕｳｶｼｮ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 161,
+    },
+    {
+        id: "acct_inventory",
+        name: "商品",
+        description: "商品棚卸",
+        kana: "ｼｮｳﾋﾝ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 171,
+    },
+    {
+        id: "acct_asset_製品",
+        name: "製品",
+        description: "製品",
+        kana: "ｾｲﾋﾝ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 175,
+    },
+    {
+        id: "acct_asset_原材料",
+        name: "原材料",
+        description: "原材料",
+        kana: "ｹﾞﾝｻﾞ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 176,
+    },
+    {
+        id: "acct_asset_仕掛品",
+        name: "仕掛品",
+        description: "仕掛品",
+        kana: "ｼｶｶﾘﾋ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 177,
+    },
+    {
+        id: "acct_stored_supplies",
+        name: "貯蔵品",
+        description: "貯蔵品",
+        kana: "ﾁｮｿﾞｳ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 178,
+    },
+    {
+        id: "acct_asset_未収収益",
+        name: "未収収益",
+        description: "未収収益",
+        kana: "ﾐｼｭｳｼ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 180,
+    },
+    {
+        id: "acct_asset_前渡金",
+        name: "前渡金",
+        description: "前渡金",
+        kana: "ﾏｴﾜﾀｼ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 181,
+    },
+    {
+        id: "acct_asset_立替金",
+        name: "立替金",
+        description: "立替金",
+        kana: "ﾀﾃｶｴｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 182,
+    },
+    {
+        id: "acct_asset_短期貸付金",
+        name: "短期貸付金",
+        description: "短期貸付金",
+        kana: "ﾀﾝｷｶｼ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 183,
+    },
+    {
+        id: "acct_accrued_revenue",
+        name: "未収入金",
+        description: "未収入金",
+        kana: "ﾐｼｭｳﾆ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 184,
+    },
+    {
+        id: "acct_prepaid_expense",
+        name: "前払費用",
+        description: "前払費用（短期）",
+        kana: "ﾏｴﾊﾞﾗ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 185,
+    },
+    {
+        id: "acct_asset_繰延税金資産_186",
+        name: "繰延税金資産",
+        description: "繰延税金資産",
+        kana: "ｸﾘﾉﾍﾞ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 186,
+    },
+    {
+        id: "acct_asset_仮払金",
+        name: "仮払金",
+        description: "仮払金",
+        kana: "ｶﾘﾊﾞﾗ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 187,
+    },
+    {
+        id: "acct_asset_その他の流動資産",
+        name: "その他の流動資産",
+        description: "その他の流動資産",
+        kana: "ｿﾉﾀﾉﾘ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 188,
+    },
+    {
+        id: "acct_asset_営業外電子記録債権",
+        name: "営業外電子記録債権",
+        description: "営業外電子記録債権",
+        kana: "ｴｲｷﾞｮ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 189,
+    },
+    {
+        id: "acct_asset_仮払消費税等",
+        name: "仮払消費税等",
+        description: "仮払消費税等",
+        kana: "ｶﾘﾊﾞﾗ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 191,
+    },
+    {
+        id: "acct_asset_未収消費税等",
+        name: "未収消費税等",
+        description: "未収消費税等",
+        kana: "ﾐｼｭｳｼ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 197,
+    },
+    {
+        id: "acct_building",
+        name: "建物",
+        description: "建物",
+        kana: "ﾀﾃﾓﾉ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 211,
+    },
+    {
+        id: "acct_building_facilities",
+        name: "建物附属設備",
+        description: "建物附属設備",
+        kana: "ﾀﾃﾓﾉﾌ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 212,
+    },
+    {
+        id: "acct_asset_構築物",
+        name: "構築物",
+        description: "構築物",
+        kana: "ｺｳﾁｸﾌ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 213,
+    },
+    {
+        id: "acct_machine",
+        name: "機械装置",
+        description: "機械装置",
+        kana: "ｷｶｲｿｳ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 214,
+    },
+    {
+        id: "acct_vehicle",
+        name: "車両運搬具",
+        description: "車両運搬具",
+        kana: "ｼｬﾘｮｳ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 215,
+    },
+    {
+        id: "acct_equipment",
+        name: "工具器具備品",
+        description: "工具器具備品",
+        kana: "ｺｳｸﾞｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 216,
+    },
+    {
+        id: "acct_asset_その他の有形固定資産",
+        name: "その他の有形固定資産",
+        description: "その他の有形固定資産",
+        kana: "ｿﾉﾀﾉﾕ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 218,
+    },
+    {
+        id: "acct_land",
+        name: "土地",
+        description: "土地",
+        kana: "ﾄﾁ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 221,
+    },
+    {
+        id: "acct_asset_建設仮勘定",
+        name: "建設仮勘定",
+        description: "建設仮勘定",
+        kana: "ｹﾝｾﾂｶ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 222,
+    },
+    {
+        id: "acct_asset_減価償却累計額",
+        name: "減価償却累計額",
+        description: "減価償却累計額",
+        kana: "ｹﾞﾝｶｼ",
+        normalBalanceSide: "credit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 227,
+    },
+    {
+        id: "acct_asset_減損損失累計額",
+        name: "減損損失累計額",
+        description: "減損損失累計額",
+        kana: "ｹﾞﾝｿﾝ",
+        normalBalanceSide: "credit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 229,
+    },
+    {
+        id: "acct_asset_借地権",
+        name: "借地権",
+        description: "借地権",
+        kana: "ｼｬｸﾁｹ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 231,
+    },
+    {
+        id: "acct_asset_電話加入権",
+        name: "電話加入権",
+        description: "電話加入権",
+        kana: "ﾃﾞﾝﾜｶ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 232,
+    },
+    {
+        id: "acct_asset_その他の無形固定資産",
+        name: "その他の無形固定資産",
+        description: "その他の無形固定資産",
+        kana: "ｿﾉﾀﾉﾑ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 233,
+    },
+    {
+        id: "acct_asset_ソフトウエア",
+        name: "ソフトウエア",
+        description: "ソフトウエア",
+        kana: "ｿﾌﾄｳｴ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 234,
+    },
+    {
+        id: "acct_asset_償却累計額",
+        name: "償却累計額",
+        description: "償却累計額",
+        kana: "ｼｮｳｷｬ",
+        normalBalanceSide: "credit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 237,
+    },
+    {
+        id: "acct_asset_投資有価証券",
+        name: "投資有価証券",
+        description: "投資有価証券",
+        kana: "ﾄｳｼﾕｳ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 241,
+    },
+    {
+        id: "acct_asset_出資金",
+        name: "出資金",
+        description: "出資金",
+        kana: "ｼｭｯｼｷ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 242,
+    },
+    {
+        id: "acct_asset_長期貸付金",
+        name: "長期貸付金",
+        description: "長期貸付金",
+        kana: "ﾁｮｳｷｶ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 243,
+    },
+    {
+        id: "acct_asset_差入保証金",
+        name: "差入保証金",
+        description: "差入保証金",
+        kana: "ｻｼｲﾚﾎ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 244,
+    },
+    {
+        id: "acct_asset_長期前払費用",
+        name: "長期前払費用",
+        description: "長期前払費用",
+        kana: "ﾁｮｳｷﾏ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 245,
+    },
+    {
+        id: "acct_asset_繰延税金資産_246",
+        name: "繰延税金資産",
+        description: "繰延税金資産",
+        kana: "ｸﾘﾉﾍﾞ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 246,
+    },
+    {
+        id: "acct_asset_その他の投資",
+        name: "その他の投資",
+        description: "その他の投資",
+        kana: "ｿﾉﾀﾉﾄ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 247,
+    },
+    {
+        id: "acct_asset_保険積立金",
+        name: "保険積立金",
+        description: "保険積立金",
+        kana: "ﾎｹﾝﾂﾐ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 248,
+    },
+    {
+        id: "acct_asset_貸倒引当金",
+        name: "貸倒引当金",
+        description: "貸倒引当金",
+        kana: "ｶｼﾀﾞｵ",
+        normalBalanceSide: "credit",
+        accountType: "asset",
+        balanceSheetSection: "fixed_asset",
+        sortOrder: 259,
+    },
+    {
+        id: "acct_asset_その他の繰延資産",
+        name: "その他の繰延資産",
+        description: "その他の繰延資産",
+        kana: "ｿﾉﾀﾉｸ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "deferred_asset",
+        sortOrder: 291,
+    },
+    {
+        id: "acct_notes_payable",
+        name: "支払手形",
+        description: "支払手形",
+        kana: "ｼﾊﾗｲﾃ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 301,
+    },
+    {
+        id: "acct_liability_電子記録債務",
+        name: "電子記録債務",
+        description: "電子記録債務",
+        kana: "ﾃﾞﾝｼｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 306,
+    },
+    {
+        id: "acct_payable",
+        name: "買掛金",
+        description: "買掛金",
+        kana: "ｶｲｶｹｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 312,
+    },
+    {
+        id: "acct_liability_営業外電子記録債務",
+        name: "営業外電子記録債務",
+        description: "営業外電子記録債務",
+        kana: "ｴｲｷﾞｮ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 320,
+    },
+    {
+        id: "acct_liability_短期借入金",
+        name: "短期借入金",
+        description: "短期借入金",
+        kana: "ﾀﾝｷｶﾘ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 321,
+    },
+    {
+        id: "acct_accrued_expense",
+        name: "未払金",
+        description: "未払金",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 322,
+    },
+    {
+        id: "acct_liability_未払費用",
+        name: "未払費用",
+        description: "未払費用",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 323,
+    },
+    {
+        id: "acct_advance_received",
+        name: "前受金",
+        description: "前受金",
+        kana: "ﾏｴｳｹｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 324,
+    },
+    {
+        id: "acct_liability_前受収益",
+        name: "前受収益",
+        description: "前受収益",
+        kana: "ﾏｴｳｹｼ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 325,
+    },
+    {
+        id: "acct_deposits_received",
+        name: "預り金",
+        description: "預り金",
+        kana: "ｱｽﾞｶﾘ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 326,
+    },
+    {
+        id: "acct_liability_未払事業税等",
+        name: "未払事業税等",
+        description: "未払事業税等",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 327,
+    },
+    {
+        id: "acct_liability_未払法人税等",
+        name: "未払法人税等",
+        description: "未払法人税等",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 328,
+    },
+    {
+        id: "acct_liability_繰延税金負債_329",
+        name: "繰延税金負債",
+        description: "繰延税金負債",
+        kana: "ｸﾘﾉﾍﾞ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 329,
+    },
+    {
+        id: "acct_liability_未払配当金",
+        name: "未払配当金",
+        description: "未払配当金",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 330,
+    },
+    {
+        id: "acct_liability_仮受金",
+        name: "仮受金",
+        description: "仮受金",
+        kana: "ｶﾘｳｹｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 331,
+    },
+    {
+        id: "acct_liability_その他の流動負債",
+        name: "その他の流動負債",
+        description: "その他の流動負債",
+        kana: "ｿﾉﾀﾉﾘ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 332,
+    },
+    {
+        id: "acct_liability_割引電子記録債権",
+        name: "割引電子記録債権",
+        description: "割引電子記録債権",
+        kana: "ﾜﾘﾋﾞｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 333,
+    },
+    {
+        id: "acct_liability_裏書電子記録債権",
+        name: "裏書電子記録債権",
+        description: "裏書電子記録債権",
+        kana: "ｳﾗｶﾞｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 334,
+    },
+    {
+        id: "acct_liability_仮受消費税等",
+        name: "仮受消費税等",
+        description: "仮受消費税等",
+        kana: "ｶﾘｳｹｼ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 335,
+    },
+    {
+        id: "acct_liability_未払消費税等",
+        name: "未払消費税等",
+        description: "未払消費税等",
+        kana: "ﾐﾊﾞﾗｲ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 336,
+    },
+    {
+        id: "acct_liability_賞与引当金",
+        name: "賞与引当金",
+        description: "賞与引当金",
+        kana: "ｼｮｳﾖﾋ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 337,
+    },
+    {
+        id: "acct_liability_割引手形",
+        name: "割引手形",
+        description: "割引手形",
+        kana: "ﾜﾘﾋﾞｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 338,
+    },
+    {
+        id: "acct_liability_裏書手形",
+        name: "裏書手形",
+        description: "裏書手形",
+        kana: "ｳﾗｶﾞｷ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 339,
+    },
+    {
+        id: "acct_long_term_loan",
+        name: "長期借入金",
+        description: "長期借入金",
+        kana: "ﾁｮｳｷｶ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "long_term_liability",
+        sortOrder: 340,
+    },
+    {
+        id: "acct_liability_繰延税金負債_342",
+        name: "繰延税金負債",
+        description: "繰延税金負債",
+        kana: "ｸﾘﾉﾍﾞ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "long_term_liability",
+        sortOrder: 342,
+    },
+    {
+        id: "acct_liability_その他の固定負債",
+        name: "その他の固定負債",
+        description: "その他の固定負債",
+        kana: "ｿﾉﾀﾉｺ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "long_term_liability",
+        sortOrder: 351,
+    },
+    {
+        id: "acct_liability_退職給付引当金",
+        name: "退職給付引当金",
+        description: "退職給付引当金",
+        kana: "ﾀｲｼｮｸ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "long_term_liability",
+        sortOrder: 359,
+    },
+    {
+        id: "acct_liability_その他の引当金",
+        name: "その他の引当金",
+        description: "その他の引当金",
+        kana: "ｿﾉﾀﾉﾋ",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 362,
+    },
+    {
+        id: "acct_equity_資本金",
+        name: "資本金",
+        description: "資本金",
+        kana: "ｼﾎﾝｷﾝ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 411,
+    },
+    {
+        id: "acct_equity_資本準備金",
+        name: "資本準備金",
+        description: "資本準備金",
+        kana: "ｼﾎﾝｼﾞ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 421,
+    },
+    {
+        id: "acct_equity_資本金及び資本準備金減少差益",
+        name: "資本金及び資本準備金減少差益",
+        description: "資本金及び資本準備金減少差益",
+        kana: "ｼﾎﾝｷﾝ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 422,
+    },
+    {
+        id: "acct_equity_自己株式処分差益",
+        name: "自己株式処分差益",
+        description: "自己株式処分差益",
+        kana: "ｼﾞｺｶﾌ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 423,
+    },
+    {
+        id: "acct_equity_利益準備金",
+        name: "利益準備金",
+        description: "利益準備金",
+        kana: "ﾘｴｷｼﾞ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 431,
+    },
+    {
+        id: "acct_equity_別途積立金",
+        name: "別途積立金",
+        description: "別途積立金",
+        kana: "ﾍﾞｯﾄﾂ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 432,
+    },
+    {
+        id: "acct_equity_繰越利益剰余金",
+        name: "繰越利益剰余金",
+        description: "繰越利益剰余金",
+        kana: "ｸﾘｺｼﾘ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 437,
+    },
+    {
+        id: "acct_equity_土地再評価差額金",
+        name: "土地再評価差額金",
+        description: "土地再評価差額金",
+        kana: "ﾄﾁｻｲﾋ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 441,
+    },
+    {
+        id: "acct_equity_その他有価証券評価差額金",
+        name: "その他有価証券評価差額金",
+        description: "その他有価証券評価差額金",
+        kana: "ｿﾉﾀﾕｳ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 442,
+    },
+    {
+        id: "acct_equity_自己株式",
+        name: "自己株式",
+        description: "自己株式",
+        kana: "ｼﾞｺｶﾌ",
+        normalBalanceSide: "debit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 443,
+    },
+    {
+        id: "acct_equity_本店",
+        name: "本店",
+        description: "本店",
+        kana: "ﾎﾝﾃﾝ",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 451,
+    },
+    {
+        id: "acct_equity_支店",
+        name: "支店",
+        description: "支店",
+        kana: "ｼﾃﾝ",
+        normalBalanceSide: "debit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 452,
+    },
+    {
+        id: "acct_sales",
+        name: "売上",
+        description: "売上高",
+        kana: "ｳﾘｱｹﾞ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 511,
+    },
+    {
+        id: "acct_revenue_非課税売上高",
+        name: "非課税売上高",
+        description: "非課税売上高",
+        kana: "ﾋｶｾﾞｲ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 517,
+    },
+    {
+        id: "acct_revenue_売上値引戻り高",
+        name: "売上値引戻り高",
+        description: "売上値引戻り高",
+        kana: "ｳﾘｱｹﾞ",
+        normalBalanceSide: "debit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 521,
+    },
+    {
+        id: "acct_revenue_売上割戻し高",
+        name: "売上割戻し高",
+        description: "売上割戻し高",
+        kana: "ｳﾘｱｹﾞ",
+        normalBalanceSide: "debit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 523,
+    },
+    {
+        id: "acct_cost_of_sales_期首商品棚卸高",
+        name: "期首商品棚卸高",
+        description: "期首商品棚卸高",
+        kana: "ｷｼｭｼｮ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 531,
+    },
+    {
+        id: "acct_cost_of_sales_商品仕入高",
+        name: "商品仕入高",
+        description: "商品仕入高",
+        kana: "ｼｮｳﾋﾝ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 541,
+    },
+    {
+        id: "acct_cost_of_sales_非課税仕入高",
+        name: "非課税仕入高",
+        description: "非課税仕入高",
+        kana: "ﾋｶｾﾞｲ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 544,
+    },
+    {
+        id: "acct_cost_of_sales_仕入値引戻し高",
+        name: "仕入値引戻し高",
+        description: "仕入値引戻し高",
+        kana: "ｼｲﾚﾈﾋ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 551,
+    },
+    {
+        id: "acct_cost_of_sales_仕入割戻し高",
+        name: "仕入割戻し高",
+        description: "仕入割戻し高",
+        kana: "ｼｲﾚﾜﾘ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 553,
+    },
+    {
+        id: "acct_cost_of_sales_期末商品棚卸高",
+        name: "期末商品棚卸高",
+        description: "期末商品棚卸高",
+        kana: "ｷﾏﾂｼｮ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 561,
+    },
+    {
+        id: "acct_cost_of_sales_期首製品棚卸高",
+        name: "期首製品棚卸高",
+        description: "期首製品棚卸高",
+        kana: "ｷｼｭｾｲ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 571,
+    },
+    {
+        id: "acct_cost_of_sales_期末製品棚卸高",
+        name: "期末製品棚卸高",
+        description: "期末製品棚卸高",
+        kana: "ｷﾏﾂｾｲ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 591,
+    },
+    {
+        id: "acct_cost_of_sales_期首原材料棚卸高",
+        name: "期首原材料棚卸高",
+        description: "期首原材料棚卸高",
+        kana: "ｷｼｭｹﾞ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 601,
+    },
+    {
+        id: "acct_cost_of_sales_原材料仕入高",
+        name: "原材料仕入高",
+        description: "原材料仕入高",
+        kana: "ｹﾞﾝｻﾞ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 611,
+    },
+    {
+        id: "acct_cost_of_sales_非課税材料仕入",
+        name: "非課税材料仕入",
+        description: "非課税材料仕入",
+        kana: "ﾋｶｾﾞｲ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 616,
+    },
+    {
+        id: "acct_cost_of_sales_原材料仕入値引戻し高",
+        name: "原材料仕入値引戻し高",
+        description: "原材料仕入値引戻し高",
+        kana: "ｹﾞﾝｻﾞ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 621,
+    },
+    {
+        id: "acct_cost_of_sales_材料割戻し高",
+        name: "材料割戻し高",
+        description: "材料割戻し高",
+        kana: "ｻﾞｲﾘｮ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 628,
+    },
+    {
+        id: "acct_cost_of_sales_期末原材料棚卸高",
+        name: "期末原材料棚卸高",
+        description: "期末原材料棚卸高",
+        kana: "ｷﾏﾂｹﾞ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 631,
+    },
+    {
+        id: "acct_cost_of_sales_賃金",
+        name: "賃金",
+        description: "賃金",
+        kana: "ﾁﾝｷﾞﾝ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 641,
+    },
+    {
+        id: "acct_cost_of_sales_賞与",
+        name: "賞与",
+        description: "賞与",
+        kana: "ｼｮｳﾖ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 642,
+    },
+    {
+        id: "acct_cost_of_sales_雑給",
+        name: "雑給",
+        description: "雑給",
+        kana: "ｻﾞｯｷｭ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 643,
+    },
+    {
+        id: "acct_cost_of_sales_退職金",
+        name: "退職金",
+        description: "退職金",
+        kana: "ﾀｲｼｮｸ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 644,
+    },
+    {
+        id: "acct_cost_of_sales_法定福利費",
+        name: "法定福利費",
+        description: "法定福利費",
+        kana: "ﾎｳﾃｲﾌ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 645,
+    },
+    {
+        id: "acct_cost_of_sales_福利厚生費",
+        name: "福利厚生費",
+        description: "福利厚生費",
+        kana: "ﾌｸﾘｺｳ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 646,
+    },
+    {
+        id: "acct_cost_of_sales_その他の労務費",
+        name: "その他の労務費",
+        description: "その他の労務費",
+        kana: "ｿﾉﾀﾉﾛ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 647,
+    },
+    {
+        id: "acct_cost_of_sales_外注加工費",
+        name: "外注加工費",
+        description: "外注加工費",
+        kana: "ｶﾞｲﾁｭ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 651,
+    },
+    {
+        id: "acct_cost_of_sales_その他の製造経費",
+        name: "その他の製造経費",
+        description: "その他の製造経費",
+        kana: "ｿﾉﾀﾉｾ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 661,
+    },
+    {
+        id: "acct_cost_of_sales_動力用光熱費",
+        name: "動力用光熱費",
+        description: "動力用光熱費",
+        kana: "ﾄﾞｳﾘｮ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 671,
+    },
+    {
+        id: "acct_cost_of_sales_賃借料",
+        name: "賃借料",
+        description: "賃借料",
+        kana: "ﾁﾝｼｬｸ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 672,
+    },
+    {
+        id: "acct_cost_of_sales_保険料",
+        name: "保険料",
+        description: "保険料",
+        kana: "ﾎｹﾝﾘｮ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 673,
+    },
+    {
+        id: "acct_cost_of_sales_修繕維持費",
+        name: "修繕維持費",
+        description: "修繕維持費",
+        kana: "ｼｭｳｾﾞ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 674,
+    },
+    {
+        id: "acct_cost_of_sales_減価償却費",
+        name: "減価償却費",
+        description: "減価償却費",
+        kana: "ｹﾞﾝｶｼ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 675,
+    },
+    {
+        id: "acct_cost_of_sales_運賃",
+        name: "運賃",
+        description: "運賃",
+        kana: "ｳﾝﾁﾝ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 676,
+    },
+    {
+        id: "acct_cost_of_sales_消耗品費",
+        name: "消耗品費",
+        description: "消耗品費",
+        kana: "ｼｮｳﾓｳ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 677,
+    },
+    {
+        id: "acct_cost_of_sales_水道光熱費",
+        name: "水道光熱費",
+        description: "水道光熱費",
+        kana: "ｽｲﾄﾞｳ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 678,
+    },
+    {
+        id: "acct_cost_of_sales_交際接待費",
+        name: "交際接待費",
+        description: "交際接待費",
+        kana: "ｺｳｻｲｾ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 679,
+    },
+    {
+        id: "acct_cost_of_sales_旅費交通費",
+        name: "旅費交通費",
+        description: "旅費交通費",
+        kana: "ﾘｮﾋｺｳ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 681,
+    },
+    {
+        id: "acct_cost_of_sales_通信費",
+        name: "通信費",
+        description: "通信費",
+        kana: "ﾂｳｼﾝﾋ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 682,
+    },
+    {
+        id: "acct_cost_of_sales_租税公課",
+        name: "租税公課",
+        description: "租税公課",
+        kana: "ｿｾﾞｲｺ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 683,
+    },
+    {
+        id: "acct_cost_of_sales_リース料",
+        name: "リース料",
+        description: "リース料",
+        kana: "ﾘｰｽﾘｮ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 688,
+    },
+    {
+        id: "acct_cost_of_sales_雑費",
+        name: "雑費",
+        description: "雑費",
+        kana: "ｻﾞｯﾋﾟ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 689,
+    },
+    {
+        id: "acct_cost_of_sales_期首仕掛品棚卸高",
+        name: "期首仕掛品棚卸高",
+        description: "期首仕掛品棚卸高",
+        kana: "ｷｼｭｼｶ",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 691,
+    },
+    {
+        id: "acct_cost_of_sales_期末仕掛品棚卸高",
+        name: "期末仕掛品棚卸高",
+        description: "期末仕掛品棚卸高",
+        kana: "ｷﾏﾂｼｶ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 694,
+    },
+    {
+        id: "acct_cost_of_sales_他勘定振替",
+        name: "他勘定振替",
+        description: "他勘定振替",
+        kana: "ﾀｶﾝｼﾞ",
+        normalBalanceSide: "credit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 699,
+    },
+    {
+        id: "acct_expense_役員報酬",
+        name: "役員報酬",
+        description: "役員報酬",
+        kana: "ﾔｸｲﾝﾎ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 711,
+    },
+    {
+        id: "acct_expense_給与手当",
+        name: "給与手当",
+        description: "給与手当",
+        kana: "ｷｭｳﾖﾃ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 712,
+    },
+    {
+        id: "acct_expense_専従者給与",
+        name: "専従者給与",
+        description: "青色事業専従者へ支払う給与（青色申告決算書 行38）",
+        kana: "ｾﾝｼﾞｭｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 714,
+    },
+    {
+        id: "acct_expense_賞与",
+        name: "賞与",
+        description: "賞与",
+        kana: "ｼｮｳﾖ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 713,
+    },
+    {
+        id: "acct_expense_雑給",
+        name: "雑給",
+        description: "雑給",
+        kana: "ｻﾞｯｷｭ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 721,
+    },
+    {
+        id: "acct_expense_退職金",
+        name: "退職金",
+        description: "退職金",
+        kana: "ﾀｲｼｮｸ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 722,
+    },
+    {
+        id: "acct_expense_法定福利費",
+        name: "法定福利費",
+        description: "法定福利費",
+        kana: "ﾎｳﾃｲﾌ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 723,
+    },
+    {
+        id: "acct_welfare",
+        name: "福利厚生費",
+        description: "福利厚生費",
+        kana: "ﾌｸﾘｺｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 724,
+    },
+    {
+        id: "acct_expense_退職給付引当金繰入",
+        name: "退職給付引当金繰入",
+        description: "退職給付引当金繰入",
+        kana: "ﾀｲｼｮｸ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 725,
+    },
+    {
+        id: "acct_travel",
+        name: "旅費交通費",
+        description: "旅費交通費",
+        kana: "ﾘｮﾋｺｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 726,
+    },
+    {
+        id: "acct_communication",
+        name: "通信費",
+        description: "通信費",
+        kana: "ﾂｳｼﾝﾋ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 727,
+    },
+    {
+        id: "acct_expense_販売手数料",
+        name: "販売手数料",
+        description: "販売手数料",
+        kana: "ﾊﾝﾊﾞｲ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 728,
+    },
+    {
+        id: "acct_expense_荷造運賃",
+        name: "荷造運賃",
+        description: "荷造運賃",
+        kana: "ｳﾝﾁﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 731,
+    },
+    {
+        id: "acct_advertising",
+        name: "広告宣伝費",
+        description: "広告宣伝費",
+        kana: "ｺｳｺｸｾ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 732,
+    },
+    {
+        id: "acct_expense_接待交際費",
+        name: "接待交際費",
+        description: "接待交際費",
+        kana: "ｺｳｻｲｾ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 733,
+    },
+    {
+        id: "acct_expense_会議費",
+        name: "会議費",
+        description: "会議費",
+        kana: "ｶｲｷﾞﾋ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 734,
+    },
+    {
+        id: "acct_expense_燃料費",
+        name: "燃料費",
+        description: "燃料費",
+        kana: "ﾈﾝﾘｮｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 735,
+    },
+    {
+        id: "acct_utilities",
+        name: "水道光熱費",
+        description: "水道光熱費",
+        kana: "ｽｲﾄﾞｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 736,
+    },
+    {
+        id: "acct_supplies",
+        name: "消耗品費",
+        description: "消耗品費",
+        kana: "ｼｮｳﾓｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 737,
+    },
+    {
+        id: "acct_taxes_dues",
+        name: "租税公課",
+        description: "租税公課",
+        kana: "ｿｾﾞｲｺ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 738,
+    },
+    {
+        id: "acct_expense_新聞図書費",
+        name: "新聞図書費",
+        description: "新聞図書費",
+        kana: "ｼﾝﾌﾞﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 739,
+    },
+    {
+        id: "acct_expense_支払手数料",
+        name: "支払手数料",
+        description: "支払手数料",
+        kana: "ｼﾊﾗｲﾃ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 741,
+    },
+    {
+        id: "acct_expense_諸会費",
+        name: "諸会費",
+        description: "諸会費",
+        kana: "ｼｮｶｲﾋ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 742,
+    },
+    {
+        id: "acct_expense_寄付金",
+        name: "寄付金",
+        description: "寄付金",
+        kana: "ｷﾌｷﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 743,
+    },
+    {
+        id: "acct_expense_リース料",
+        name: "リース料",
+        description: "リース料",
+        kana: "ﾘｰｽﾘｮ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 744,
+    },
+    {
+        id: "acct_expense_外注費",
+        name: "外注費",
+        description: "外注費",
+        kana: "ｶﾞｲﾁｭ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 745,
+    },
+    {
+        id: "acct_expense_支払報酬",
+        name: "支払報酬",
+        description: "支払報酬",
+        kana: "ｼﾊﾗｲﾎ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 746,
+    },
+    {
+        id: "acct_rent",
+        name: "地代家賃",
+        description: "地代家賃",
+        kana: "ﾁﾀﾞｲﾔ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 747,
+    },
+    {
+        id: "acct_expense_賃借料",
+        name: "賃借料",
+        description: "賃借料",
+        kana: "ﾁﾝｼｬｸ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 751,
+    },
+    {
+        id: "acct_expense_保険料",
+        name: "保険料",
+        description: "保険料",
+        kana: "ﾎｹﾝﾘｮ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 752,
+    },
+    {
+        id: "acct_expense_修繕費",
+        name: "修繕費",
+        description: "修繕費",
+        kana: "ｼｭｳｾﾞ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 753,
+    },
+    {
+        id: "acct_expense_事務用消耗品費",
+        name: "事務用消耗品費",
+        description: "事務用消耗品費",
+        kana: "ｼﾞﾑﾖｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 754,
+    },
+    {
+        id: "acct_expense_その他の一般管理費",
+        name: "その他の一般管理費",
+        description: "その他の一般管理費",
+        kana: "ｿﾉﾀﾉｲ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 755,
+    },
+    {
+        id: "acct_depreciation",
+        name: "減価償却費",
+        description: "減価償却費",
+        kana: "ｹﾞﾝｶｼ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 763,
+    },
+    {
+        id: "acct_expense_貸倒引当金繰入",
+        name: "貸倒引当金繰入",
+        description: "貸倒引当金繰入",
+        kana: "ｶｼﾀﾞｵ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 764,
+    },
+    {
+        id: "acct_expense_賞与引当金繰入",
+        name: "賞与引当金繰入",
+        description: "賞与引当金繰入",
+        kana: "ｼｮｳﾖﾋ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 765,
+    },
+    {
+        id: "acct_expense_貸倒損失",
+        name: "貸倒損失",
+        description: "貸倒損失",
+        kana: "ｶｼﾀﾞｵ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 781,
+    },
+    {
+        id: "acct_misc_expense",
+        name: "雑費",
+        description: "雑費",
+        kana: "ｻﾞｯﾋﾟ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 791,
+    },
+    {
+        id: "acct_revenue_受取利息",
+        name: "受取利息",
+        description: "受取利息",
+        kana: "ｳｹﾄﾘﾘ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 811,
+    },
+    {
+        id: "acct_revenue_受取配当金",
+        name: "受取配当金",
+        description: "受取配当金",
+        kana: "ｳｹﾄﾘﾊ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 812,
+    },
+    {
+        id: "acct_revenue_その他の営業外収益",
+        name: "その他の営業外収益",
+        description: "その他の営業外収益",
+        kana: "ｿﾉﾀﾉｴ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 813,
+    },
+    {
+        id: "acct_revenue_有価証券売却益",
+        name: "有価証券売却益",
+        description: "有価証券売却益",
+        kana: "ﾕｳｶｼｮ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 815,
+    },
+    {
+        id: "acct_revenue_貸倒引当金戻入",
+        name: "貸倒引当金戻入",
+        description: "貸倒引当金戻入",
+        kana: "ｶｼﾀﾞｵ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 816,
+    },
+    {
+        id: "acct_revenue_仕入割引",
+        name: "仕入割引",
+        description: "仕入割引",
+        kana: "ｼｲﾚﾜﾘ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 818,
+    },
+    {
+        id: "acct_misc_income",
+        name: "雑収入",
+        description: "雑収入",
+        kana: "ｻﾞｯｼｭ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 819,
+    },
+    {
+        id: "acct_expense_支払利息",
+        name: "支払利息",
+        description: "支払利息",
+        kana: "ｼﾊﾗｲﾘ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 821,
+    },
+    {
+        id: "acct_expense_その他の営業外費用",
+        name: "その他の営業外費用",
+        description: "その他の営業外費用",
+        kana: "ｿﾉﾀﾉｴ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 822,
+    },
+    {
+        id: "acct_expense_有価証券売却損",
+        name: "有価証券売却損",
+        description: "有価証券売却損",
+        kana: "ﾕｳｶｼｮ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 823,
+    },
+    {
+        id: "acct_expense_手形売却損",
+        name: "手形売却損",
+        description: "手形売却損",
+        kana: "ﾃｶﾞﾀﾊ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 824,
+    },
+    {
+        id: "acct_expense_電子記録債権売却損",
+        name: "電子記録債権売却損",
+        description: "電子記録債権売却損",
+        kana: "ﾃﾞﾝｼｷ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 825,
+    },
+    {
+        id: "acct_expense_売上割引",
+        name: "売上割引",
+        description: "売上割引",
+        kana: "ｳﾘｱｹﾞ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 859,
+    },
+    {
+        id: "acct_expense_雑損失",
+        name: "雑損失",
+        description: "雑損失",
+        kana: "ｻﾞｯｿﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 899,
+    },
+    {
+        id: "acct_revenue_固定資産売却益",
+        name: "固定資産売却益",
+        description: "固定資産売却益",
+        kana: "ｺﾃｲｼｻ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 911,
+    },
+    {
+        id: "acct_revenue_その他の特別利益",
+        name: "その他の特別利益",
+        description: "その他の特別利益",
+        kana: "ｿﾉﾀﾉﾄ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 912,
+    },
+    {
+        id: "acct_revenue_前期損益修正益",
+        name: "前期損益修正益",
+        description: "前期損益修正益",
+        kana: "ｾﾞﾝｷｿ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 915,
+    },
+    {
+        id: "acct_revenue_投資有価証券売却益",
+        name: "投資有価証券売却益",
+        description: "投資有価証券売却益",
+        kana: "ﾄｳｼﾕｳ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 918,
+    },
+    {
+        id: "acct_revenue_償却債権取立益",
+        name: "償却債権取立益",
+        description: "償却債権取立益",
+        kana: "ｼｮｳｷｬ",
+        normalBalanceSide: "credit",
+        accountType: "revenue",
+        balanceSheetSection: "none",
+        sortOrder: 919,
+    },
+    {
+        id: "acct_expense_固定資産売却損",
+        name: "固定資産売却損",
+        description: "固定資産売却損",
+        kana: "ｺﾃｲｼｻ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 921,
+    },
+    {
+        id: "acct_expense_その他の特別損失",
+        name: "その他の特別損失",
+        description: "その他の特別損失",
+        kana: "ｿﾉﾀﾉﾄ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 922,
+    },
+    {
+        id: "acct_expense_固定資産除却損",
+        name: "固定資産除却損",
+        description: "固定資産除却損",
+        kana: "ｺﾃｲｼｻ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 924,
+    },
+    {
+        id: "acct_expense_前期損益修正損",
+        name: "前期損益修正損",
+        description: "前期損益修正損",
+        kana: "ｾﾞﾝｷｿ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 925,
+    },
+    {
+        id: "acct_expense_投資有価証券売却損",
+        name: "投資有価証券売却損",
+        description: "投資有価証券売却損",
+        kana: "ﾄｳｼﾕｳ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 927,
+    },
+    {
+        id: "acct_expense_減損損失",
+        name: "減損損失",
+        description: "減損損失",
+        kana: "ｹﾞﾝｿﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 928,
+    },
+    {
+        id: "acct_expense_法人税等",
+        name: "法人税等",
+        description: "法人税等",
+        kana: "ﾎｳｼﾞﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 931,
+    },
+    {
+        id: "acct_expense_法人税等調整額",
+        name: "法人税等調整額",
+        description: "法人税等調整額",
+        kana: "ﾎｳｼﾞﾝ",
+        normalBalanceSide: "debit",
+        accountType: "expense",
+        balanceSheetSection: "none",
+        sortOrder: 932,
+    },
+    {
+        id: "acct_asset_諸口",
+        name: "諸口",
+        description: "諸口",
+        kana: "ｼｮｸﾁ",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "none",
+        sortOrder: 999,
+    },
+    {
+        id: "acct_other_deposit",
+        name: "その他の預金",
+        description: "その他の預金",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 1451,
+    },
+    {
+        id: "acct_inventory_bs",
+        name: "棚卸資産",
+        description: "棚卸資産",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 1741,
+    },
+    {
+        id: "acct_advance_payment",
+        name: "前払金",
+        description: "前払金",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 1811,
+    },
+    {
+        id: "acct_loan_receivable",
+        name: "貸付金",
+        description: "貸付金",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 1831,
+    },
+    {
+        id: "acct_startup_cost",
+        name: "開業費",
+        description: "開業費",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "deferred_asset",
+        sortOrder: 2921,
+    },
+    {
+        id: "acct_borrowing",
+        name: "借入金",
+        description: "借入金",
+        kana: "",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "long_term_liability",
+        sortOrder: 3211,
+    },
+    {
+        id: "acct_proprietor_withdrawal",
+        name: "事業主貸",
+        description: "事業主貸",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "asset",
+        balanceSheetSection: "current_asset",
+        sortOrder: 4911,
+    },
+    {
+        id: "acct_proprietor_loan",
+        name: "事業主借",
+        description: "事業主借",
+        kana: "",
+        normalBalanceSide: "credit",
+        accountType: "liability",
+        balanceSheetSection: "current_liability",
+        sortOrder: 4921,
+    },
+    {
+        id: "acct_capital",
+        name: "元入金",
+        description: "元入金",
+        kana: "",
+        normalBalanceSide: "credit",
+        accountType: "equity",
+        balanceSheetSection: "equity",
+        sortOrder: 4931,
+    },
+    {
+        id: "acct_purchases",
+        name: "仕入",
+        description: "仕入",
+        kana: "",
+        normalBalanceSide: "debit",
+        accountType: "cost_of_sales",
+        balanceSheetSection: "none",
+        sortOrder: 5411,
+    },
+];
+export const DEFAULT_TAX_CATEGORIES = [
+    { id: "tax_10", name: "課税 10%", rate: 1000 },
+    { id: "tax_8", name: "軽減税率 8%", rate: 800 },
+    { id: "tax_exempt", name: "免税", rate: 0 },
+    { id: "tax_non_taxable", name: "非課税", rate: 0 },
+    { id: "tax_out_of_scope", name: "対象外", rate: 0 },
+];
+export const DEFAULT_BUSINESS_CATEGORIES = [
+    { id: "biz_1", name: "第1種（卸売業）" },
+    { id: "biz_2", name: "第2種（小売業等）" },
+    { id: "biz_3", name: "第3種（製造業等）" },
+    { id: "biz_4", name: "第4種（その他）" },
+    { id: "biz_5", name: "第5種（サービス業等）" },
+    { id: "biz_6", name: "第6種（不動産業）" },
+    { id: "biz_none", name: "対象外" },
+];
+//# sourceMappingURL=generated-master-data.js.map