{ "accounts": [ { "code": "CASH", "name": "現金", "type": "asset", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "現金", "created_at": "2024-01-01" }, { "code": "BANK", "name": "普通預金", "type": "asset", "tax_default": "0", "available_for": [ "SCSPS" ], "active": true, "is_system": true, "use_sub": true, "sub_display": "account", "sub_accounts": [], "etax_group": "普通預金", "created_at": "2024-01-01" }, { "code": "OTHER_BANK", "name": "その他の預金", "type": "asset", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": true, "sub_display": "account", "sub_accounts": [ { "name": "京銀（SPサービス）", "active": true }, { "name": "GMO（SPS）", "active": true }, { "name": "GMO（SPサービス）", "active": true } ], "etax_group": "その他の預金", "created_at": "2024-01-01" }, { "code": "AR", "name": "売掛金", "type": "asset", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "売掛金", "created_at": "2024-01-01" }, { "code": "AP", "name": "買掛金", "type": "liability", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "買掛金", "created_at": "2024-01-01" }, { "code": "LOAN", "name": "借入金", "type": "liability", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "借入金", "created_at": "2024-01-01" }, { "code": "SALES", "name": "売上（収入）", "type": "income", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "売上（収入）", "created_at": "2024-01-01" }, { "code": "PURCHASE", "name": "仕入高", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "仕入高", "created_at": "2024-01-01" }, { "code": "TRAVEL", "name": "旅費交通費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": true, "sub_display": "description", "sub_accounts": [], "etax_group": "旅費交通費", "created_at": "2024-01-01" }, { "code": "COMM", "name": "通信費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "通信費", "created_at": "2024-01-01" }, { "code": "SUPPLIES", "name": "消耗品費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "消耗品費", "created_at": "2024-01-01" }, { "code": "VEHICLE", "name": "車両費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": true, "sub_display": "description", "sub_accounts": [], "etax_group": "車両費", "created_at": "2024-01-01" }, { "code": "MEETING", "name": "会議費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "会議費", "created_at": "2024-01-01" }, { "code": "TAX", "name": "租税公課", "type": "expense", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "租税公課", "created_at": "2024-01-01" }, { "code": "FEE", "name": "支払手数料", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "支払手数料", "created_at": "2024-01-01" }, { "code": "MISC", "name": "雑費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "雑費", "created_at": "2024-01-01" }, { "code": "UTILITY", "name": "水道光熱費", "type": "expense", "tax_default": "10", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": false, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "水道光熱費", "created_at": "2026-03-16" }, { "code": "OWNER_IN", "name": "事業主借", "type": "capital", "tax_default": "0", "available_for": [ "SPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "事業主借", "created_at": "2024-01-01" }, { "code": "OWNER_OUT", "name": "事業主貸", "type": "capital", "tax_default": "0", "available_for": [ "SPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "事業主貸", "created_at": "2024-01-01" }, { "code": "PREPAID_TAX", "name": "仮払消費税等", "type": "asset", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "仮払消費税等", "created_at": "2024-01-01" }, { "code": "TAX_PAYABLE", "name": "仮受消費税等", "type": "liability", "tax_default": "0", "available_for": [ "SPS", "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "仮受消費税等", "created_at": "2024-01-01" }, { "code": "CAPITAL", "name": "資本金", "type": "capital", "tax_default": "0", "available_for": [ "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "資本金", "created_at": "2024-01-01" }, { "code": "RETAINED", "name": "利益剰余金", "type": "capital", "tax_default": "0", "available_for": [ "SCSPS" ], "active": true, "is_system": true, "use_sub": false, "sub_display": "account", "sub_accounts": [], "etax_group": "利益剰余金", "created_at": "2024-01-01" } ] }