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llx_accounting_account_jp.sql

llx_accounting_account_jp.sql 73 KB
文件歷史 原始文件

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  1. -- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
    2. 

  2. -- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
    3. 

  3. -- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
    4. 

  4. -- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
    5. 

  5. -- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
    6. 

  6. -- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
    7. 

  7. -- Copyright (C) 2007      Patrick Raguin       <patrick.raguin@gmail.com>
    8. 

  8. -- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
    9. 

  9. --
    10. 

  10. -- This program is free software; you can redistribute it and/or modify
    11. 

  11. -- it under the terms of the GNU General Public License as published by
    12. 

  12. -- the Free Software Foundation; either version 3 of the License, or
    13. 

  13. -- (at your option) any later version.
    14. 

  14. --
    15. 

  15. -- This program is distributed in the hope that it will be useful,
    16. 

  16. -- but WITHOUT ANY WARRANTY; without even the implied warranty of
    17. 

  17. -- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
    18. 

  18. -- GNU General Public License for more details.
    19. 

  19. --
    20. 

  20. -- You should have received a copy of the GNU General Public License
    21. 

  21. -- along with this program. If not, see <https://www.gnu.org/licenses/>.
    22. 

  22. --
    23. 

  23. -- Note (JPN-BASE): INCOME  = REVENUE
    24. 

  24. -- Note (JPN-BASE): EXPENSE = EXPENSES
    25. 

  25. -- Note (JPN-BASE): CAPITAL = EQUITY
    26. 

  26. --
    27. 

  27. -- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
    28. 

  28. -- de l''install et tous les sigles '--' sont supprimés.
    29. 

  29. -- Note: To replace a string thas is '__, 0' into an increasing number, you can use vi with comment
    30. 

  30. -- :let @a=1 | %s/__, 0/\='__, '.(@a+setreg('a',@a+1))/g
    31. 

  31. 

  32. -- Descriptif des plans comptables Japan JPN-BASE                                            
    33. 

  33. -- ID 10000 - 99999
    34. 

  34. -- ADD 12300000 to rowid # Do no remove this comment --
    35. 

  35. 

  36. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10000, 'JPN-BASE', 'ASSETS', '10000000', '0', '資産合計', 1);
    37. 

  37. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11000, 'JPN-BASE', 'ASSETS', '11000000', '10000000', '流動資産', 1);
    38. 

  38. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11100, 'JPN-BASE', 'ASSETS', '11100000', '11000000', '当座資産', 1);
    39. 

  39. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11101, 'JPN-BASE', 'ASSETS', '11110000', '11100000', '現金及び預金', 1);
    40. 

  40. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11102, 'JPN-BASE', 'ASSETS', '11111000', '11110000', '現金', 1);
    41. 

  41. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11103, 'JPN-BASE', 'ASSETS', '11111100', '11111000', '現金', 1);
    42. 

  42. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11104, 'JPN-BASE', 'ASSETS', '11111200', '11111000', '小口現金', 1);
    43. 

  43. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11105, 'JPN-BASE', 'ASSETS', '11111300', '11111000', '小切手', 1);
    44. 

  44. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11106, 'JPN-BASE', 'ASSETS', '11111400', '11111000', '転送中現金', 1);
    45. 

  45. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11107, 'JPN-BASE', 'ASSETS', '11112000', '11110000', '流動性預金', 1);
    46. 

  46. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11108, 'JPN-BASE', 'ASSETS', '11112100', '11112000', '当座預金', 1);
    47. 

  47. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11109, 'JPN-BASE', 'ASSETS', '11112200', '11112000', '普通預金', 1);
    48. 

  48. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11110, 'JPN-BASE', 'ASSETS', '11112300', '11112000', '通知預金', 1);
    49. 

  49. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11111, 'JPN-BASE', 'ASSETS', '11112400', '11112000', 'その他流動性預金', 1);
    50. 

  50. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11112, 'JPN-BASE', 'ASSETS', '11112500', '11112000', '銀行通過中預金', 1);
    51. 

  51. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11113, 'JPN-BASE', 'ASSETS', '11112600', '11112000', '銀行未確認受領', 1);
    52. 

  52. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11114, 'JPN-BASE', 'ASSETS', '11112700', '11112000', '未配分受取預金', 1);
    53. 

  53. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11115, 'JPN-BASE', 'ASSETS', '11113000', '11110000', '固定性預金', 1);
    54. 

  54. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11116, 'JPN-BASE', 'ASSETS', '11113100', '11113000', '定期預金', 1);
    55. 

  55. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11117, 'JPN-BASE', 'ASSETS', '11113200', '11113000', '定期積金', 1);
    56. 

  56. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11118, 'JPN-BASE', 'ASSETS', '11113300', '11113000', 'その他固定性預金', 1);
    57. 

  57. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11119, 'JPN-BASE', 'ASSETS', '11120000', '11100000', 'その他当座資産', 1);
    58. 

  58. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11120, 'JPN-BASE', 'ASSETS', '11121000', '11120000', '受取手形', 1);
    59. 

  59. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11121, 'JPN-BASE', 'ASSETS', '11122000', '11120000', '売掛金', 1);
    60. 

  60. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11122, 'JPN-BASE', 'ASSETS', '11123000', '11120000', 'サービス売掛金', 1);
    61. 

  61. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11123, 'JPN-BASE', 'ASSETS', '11124000', '11120000', '有価証券', 1);
    62. 

  62. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11124, 'JPN-BASE', 'ASSETS', '11125000', '11120000', 'その他当座資産', 1);
    63. 

  63. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11125, 'JPN-BASE', 'ASSETS', '11126000', '11120000', '未請求売掛金', 1);
    64. 

  64. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11200, 'JPN-BASE', 'ASSETS', '11200000', '11000000', '棚卸資産', 1);
    65. 

  65. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11201, 'JPN-BASE', 'ASSETS', '11201000', '11200000', '商品', 1);
    66. 

  66. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11202, 'JPN-BASE', 'ASSETS', '11202000', '11200000', '製品', 1);
    67. 

  67. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11203, 'JPN-BASE', 'ASSETS', '11203000', '11200000', '製品資産', 1);
    68. 

  68. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11204, 'JPN-BASE', 'ASSETS', '11204000', '11200000', '倉庫資産', 1);
    69. 

  69. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11205, 'JPN-BASE', 'ASSETS', '11205000', '11200000', '原材料', 1);
    70. 

  70. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11206, 'JPN-BASE', 'ASSETS', '11206000', '11200000', '半製品・仕掛品', 1);
    71. 

  71. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11207, 'JPN-BASE', 'ASSETS', '11207000', '11200000', '貯蔵品', 1);
    72. 

  72. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11208, 'JPN-BASE', 'ASSETS', '11208000', '11200000', '補助材料', 1);
    73. 

  73. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11209, 'JPN-BASE', 'ASSETS', '11209000', '11200000', 'その他棚卸資産', 1);
    74. 

  74. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11210, 'JPN-BASE', 'ASSETS', '11210000', '11200000', '仕掛品在庫', 1);
    75. 

  75. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11211, 'JPN-BASE', 'ASSETS', '11211000', '11200000', '検品中在庫', 1);
    76. 

  76. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11300, 'JPN-BASE', 'ASSETS', '11300000', '11000000', 'その他流動資産', 1);
    77. 

  77. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11301, 'JPN-BASE', 'ASSETS', '11301000', '11300000', '前渡金', 1);
    78. 

  78. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11302, 'JPN-BASE', 'ASSETS', '11302000', '11300000', '短期貸付金', 1);
    79. 

  79. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11303, 'JPN-BASE', 'ASSETS', '11303000', '11300000', '立替金', 1);
    80. 

  80. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11304, 'JPN-BASE', 'ASSETS', '11304000', '11300000', '従業員立替', 1);
    81. 

  81. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11305, 'JPN-BASE', 'ASSETS', '11305000', '11300000', '未収入金', 1);
    82. 

  82. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11306, 'JPN-BASE', 'ASSETS', '11306000', '11300000', '仮払金', 1);
    83. 

  83. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11307, 'JPN-BASE', 'ASSETS', '11307000', '11300000', '前払金', 1);
    84. 

  84. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11308, 'JPN-BASE', 'ASSETS', '11308000', '11300000', '仮払消費税等', 1);
    85. 

  85. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11309, 'JPN-BASE', 'ASSETS', '11309000', '11300000', '未収法人税等', 1);
    86. 

  86. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11310, 'JPN-BASE', 'ASSETS', '11310000', '11300000', '繰延税金資産', 1);
    87. 

  87. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11311, 'JPN-BASE', 'ASSETS', '11311000', '11300000', 'その他流動資産', 1);
    88. 

  88. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11312, 'JPN-BASE', 'ASSETS', '11312000', '11300000', '不渡手形', 1);
    89. 

  89. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11313, 'JPN-BASE', 'ASSETS', '11313000', '11300000', '債権償却特別勘定', 1);
    90. 

  90. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11314, 'JPN-BASE', 'ASSETS', '11314000', '11300000', '貸倒引当金', 1);
    91. 

  91. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12000, 'JPN-BASE', 'ASSETS', '12000000', '10000000', '固定資産', 1);
    92. 

  92. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12100, 'JPN-BASE', 'ASSETS', '12100000', '12000000', '有形固定資産', 1);
    93. 

  93. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12101, 'JPN-BASE', 'ASSETS', '12101000', '12100000', '建物', 1);
    94. 

  94. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12102, 'JPN-BASE', 'ASSETS', '12102000', '12100000', '建物付属設備', 1);
    95. 

  95. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12103, 'JPN-BASE', 'ASSETS', '12103000', '12100000', '構築物', 1);
    96. 

  96. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12104, 'JPN-BASE', 'ASSETS', '12104000', '12100000', '機械装置', 1);
    97. 

  97. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12105, 'JPN-BASE', 'ASSETS', '12105000', '12100000', '車両運搬具', 1);
    98. 

  98. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12106, 'JPN-BASE', 'ASSETS', '12106000', '12100000', '工具器具備品', 1);
    99. 

  99. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12107, 'JPN-BASE', 'ASSETS', '12107000', '12100000', '土地', 1);
    100. 

  100. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12108, 'JPN-BASE', 'ASSETS', '12108000', '12100000', '建設仮勘定', 1);
    101. 

  101. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12109, 'JPN-BASE', 'ASSETS', '12109000', '12100000', 'その他有形固定資産', 1);
    102. 

  102. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12110, 'JPN-BASE', 'ASSETS', '12110000', '12100000', '減価償却累計額', 1);
    103. 

  103. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12200, 'JPN-BASE', 'ASSETS', '12200000', '12000000', '無形固定資産', 1);
    104. 

  104. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12201, 'JPN-BASE', 'ASSETS', '12201000', '12200000', '電話加入権', 1);
    105. 

  105. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12202, 'JPN-BASE', 'ASSETS', '12202000', '12200000', 'その他無形固定資産', 1);
    106. 

  106. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12203, 'JPN-BASE', 'ASSETS', '12203000', '12200000', 'ソフトウェア資産', 1);
    107. 

  107. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12300, 'JPN-BASE', 'ASSETS', '12300000', '12000000', '投資その他の資産', 1);
    108. 

  108. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12301, 'JPN-BASE', 'ASSETS', '12301000', '12300000', '投資有価証券', 1);
    109. 

  109. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12302, 'JPN-BASE', 'ASSETS', '12302000', '12300000', '出資金', 1);
    110. 

  110. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12303, 'JPN-BASE', 'ASSETS', '12303000', '12300000', '長期貸付金', 1);
    111. 

  111. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12304, 'JPN-BASE', 'ASSETS', '12304000', '12300000', '長期前払費用', 1);
    112. 

  112. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12305, 'JPN-BASE', 'ASSETS', '12305000', '12300000', '保証金', 1);
    113. 

  113. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12306, 'JPN-BASE', 'ASSETS', '12306000', '12300000', '事業保険積立金', 1);
    114. 

  114. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12307, 'JPN-BASE', 'ASSETS', '12307000', '12300000', '長期繰延税金資産', 1);
    115. 

  115. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12308, 'JPN-BASE', 'ASSETS', '12308000', '12300000', 'その他投資', 1);
    116. 

  116. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12309, 'JPN-BASE', 'ASSETS', '12410000', '12000000', 'プロジェクト資産', 1);
    117. 

  117. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12310, 'JPN-BASE', 'ASSETS', '12420000', '12000000', 'プロジェクト仕掛', 1);
    118. 

  118. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 13000, 'JPN-BASE', 'ASSETS', '13000000', '10000000', '繰延資産', 1);
    119. 

  119. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 13001, 'JPN-BASE', 'ASSETS', '13100000', '13000000', '創立費', 1);
    120. 

  120. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 13002, 'JPN-BASE', 'ASSETS', '13200000', '13000000', '開発費', 1);
    121. 

  121. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 13003, 'JPN-BASE', 'ASSETS', '13300000', '13000000', '試験研究費', 1);
    122. 

  122. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 13004, 'JPN-BASE', 'ASSETS', '13400000', '13000000', 'その他繰延資産', 1);
    123. 

  123. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 14000, 'JPN-BASE', 'ASSETS', '14000000', '10000000', '関係会社取引元勘定', 1);
    124. 

  124. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 20000, 'JPN-BASE', 'LIABILITIES_EQUITY', '20000000', '0', '負債・純資産合計', 1);
    125. 

  125. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21000, 'JPN-BASE', 'LIABILITIES', '21000000', '20000000', '負債合計', 1);
    126. 

  126. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21001, 'JPN-BASE', 'LIABILITIES', '21100000', '21000000', '流動負債', 1);
    127. 

  127. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21002, 'JPN-BASE', 'LIABILITIES', '21101000', '21100000', '支払手形', 1);
    128. 

  128. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21003, 'JPN-BASE', 'LIABILITIES', '21102000', '21100000', '買掛金', 1);
    129. 

  129. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21004, 'JPN-BASE', 'LIABILITIES', '21103000', '21100000', 'サービス買掛金', 1);
    130. 

  130. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21005, 'JPN-BASE', 'LIABILITIES', '21104000', '21100000', '短期借入金', 1);
    131. 

  131. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21006, 'JPN-BASE', 'LIABILITIES', '21105000', '21100000', '１年内返済長期借入金', 1);
    132. 

  132. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21007, 'JPN-BASE', 'LIABILITIES', '21106000', '21100000', '未払金', 1);
    133. 

  133. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21008, 'JPN-BASE', 'LIABILITIES', '21107000', '21100000', '未払費用', 1);
    134. 

  134. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21009, 'JPN-BASE', 'LIABILITIES', '21108000', '21100000', '前受金', 1);
    135. 

  135. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21010, 'JPN-BASE', 'LIABILITIES', '21109000', '21100000', '仮受金', 1);
    136. 

  136. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21011, 'JPN-BASE', 'LIABILITIES', '21110000', '21100000', '預り金', 1);
    137. 

  137. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21012, 'JPN-BASE', 'LIABILITIES', '21111000', '21100000', '従業員預り金', 1);
    138. 

  138. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21013, 'JPN-BASE', 'LIABILITIES', '21112000', '21100000', '割引手形', 1);
    139. 

  139. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21014, 'JPN-BASE', 'LIABILITIES', '21113000', '21100000', '裏書手形', 1);
    140. 

  140. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21015, 'JPN-BASE', 'LIABILITIES', '21114000', '21100000', '未払法人税等', 1);
    141. 

  141. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21016, 'JPN-BASE', 'LIABILITIES', '21115000', '21100000', '賞与引当金', 1);
    142. 

  142. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21017, 'JPN-BASE', 'LIABILITIES', '21116000', '21100000', '仮受消費税等', 1);
    143. 

  143. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21018, 'JPN-BASE', 'LIABILITIES', '21117000', '21100000', '繰延税金負債', 1);
    144. 

  144. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21019, 'JPN-BASE', 'LIABILITIES', '21118000', '21100000', 'その他流動負債', 1);
    145. 

  145. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21020, 'JPN-BASE', 'LIABILITIES', '21119000', '21100000', '未請求受領書', 1);
    146. 

  146. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21021, 'JPN-BASE', 'LIABILITIES', '21200000', '21000000', '固定負債', 1);
    147. 

  147. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21022, 'JPN-BASE', 'LIABILITIES', '21201000', '21200000', '長期借入金', 1);
    148. 

  148. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21023, 'JPN-BASE', 'LIABILITIES', '21202000', '21200000', '預り保証金', 1);
    149. 

  149. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21024, 'JPN-BASE', 'LIABILITIES', '21203000', '21200000', '退職給与引当金', 1);
    150. 

  150. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21025, 'JPN-BASE', 'LIABILITIES', '21204000', '21200000', '長期繰延税金負債', 1);
    151. 

  151. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21026, 'JPN-BASE', 'LIABILITIES', '21205000', '21200000', 'その他固定負債', 1);
    152. 

  152. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21027, 'JPN-BASE', 'LIABILITIES', '21300000', '21000000', '引当金', 1);
    153. 

  153. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21028, 'JPN-BASE', 'LIABILITIES', '21301000', '21300000', '引当金', 1);
    154. 

  154. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21029, 'JPN-BASE', 'LIABILITIES', '21410000', '21000000', '関係会社取引先勘定', 1);
    155. 

  155. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21030, 'JPN-BASE', 'LIABILITIES', '21420000', '21000000', '源泉所得税', 1);
    156. 

  156. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21031, 'JPN-BASE', 'LIABILITIES', '21430000', '21000000', '支払中買掛金', 1);
    157. 

  157. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22000, 'JPN-BASE', 'EQUITY', '22000000', '20000000', '純資産合計', 1);
    158. 

  158. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22001, 'JPN-BASE', 'EQUITY', '22100000', '22000000', '株主資本', 1);
    159. 

  159. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22002, 'JPN-BASE', 'EQUITY', '22110000', '22100000', '資本金', 1);
    160. 

  160. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22003, 'JPN-BASE', 'EQUITY', '22111000', '22110000', '資本金', 1);
    161. 

  161. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22004, 'JPN-BASE', 'EQUITY', '22120000', '22100000', '新株式申込証拠金', 1);
    162. 

  162. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22005, 'JPN-BASE', 'EQUITY', '22121000', '22120000', '新株式申込証拠金', 1);
    163. 

  163. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22006, 'JPN-BASE', 'EQUITY', '22130000', '22100000', '資本剰余金', 1);
    164. 

  164. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22007, 'JPN-BASE', 'EQUITY', '22131000', '22130000', '資本準備金', 1);
    165. 

  165. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22008, 'JPN-BASE', 'EQUITY', '22131100', '22131000', 'その他資本剰余金', 1);
    166. 

  166. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22009, 'JPN-BASE', 'EQUITY', '22131110', '22131100', '資本・資本準備金減少差益', 1);
    167. 

  167. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22010, 'JPN-BASE', 'EQUITY', '22131120', '22131100', '自己株式処分差益', 1);
    168. 

  168. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22011, 'JPN-BASE', 'EQUITY', '22140000', '22100000', '利益剰余金', 1);
    169. 

  169. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22012, 'JPN-BASE', 'EQUITY', '22141000', '22140000', '利益準備金', 1);
    170. 

  170. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22013, 'JPN-BASE', 'EQUITY', '22142000', '22140000', 'その他利益剰余金', 1);
    171. 

  171. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22014, 'JPN-BASE', 'EQUITY', '22142100', '22142000', '退職給与積立金', 1);
    172. 

  172. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22015, 'JPN-BASE', 'EQUITY', '22142200', '22142000', '別途積立金', 1);
    173. 

  173. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22016, 'JPN-BASE', 'EQUITY', '22142300', '22142000', 'その他任意積立金', 1);
    174. 

  174. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22017, 'JPN-BASE', 'EQUITY', '22142400', '22142000', '繰越利益剰余金', 1);
    175. 

  175. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22018, 'JPN-BASE', 'EQUITY', '22142410', '22142400', '繰越利益剰余金', 1);
    176. 

  176. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22019, 'JPN-BASE', 'EQUITY', '22150000', '22100000', '自己株式', 1);
    177. 

  177. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22020, 'JPN-BASE', 'EQUITY', '22151000', '22150000', '自己株式', 1);
    178. 

  178. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22021, 'JPN-BASE', 'EQUITY', '22160000', '22100000', '自己株式申込証拠金', 1);
    179. 

  179. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22022, 'JPN-BASE', 'EQUITY', '22161000', '22160000', '自己株式申込証拠金', 1);
    180. 

  180. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22023, 'JPN-BASE', 'EQUITY', '22200000', '22000000', '評価・換算差額等', 1);
    181. 

  181. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22024, 'JPN-BASE', 'EQUITY', '22210000', '22200000', '他有価証券評価差額金', 1);
    182. 

  182. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22025, 'JPN-BASE', 'EQUITY', '22211000', '22210000', '他有価証券評価差額金', 1);
    183. 

  183. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22026, 'JPN-BASE', 'EQUITY', '22220000', '22200000', '繰越ヘッジ損益', 1);
    184. 

  184. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22027, 'JPN-BASE', 'EQUITY', '22221000', '22220000', '繰越ヘッジ損益', 1);
    185. 

  185. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22028, 'JPN-BASE', 'EQUITY', '22300000', '22000000', '新株予約権', 1);
    186. 

  186. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22029, 'JPN-BASE', 'EQUITY', '22310000', '22300000', '新株予約権', 1);
    187. 

  187. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22030, 'JPN-BASE', 'EQUITY', '22320000', '22300000', '自己新株予約権', 1);
    188. 

  188. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30000, 'JPN-BASE', 'INCOME', '30000000', '0', '純売上高', 1);
    189. 

  189. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30001, 'JPN-BASE', 'INCOME', '30001000', '30000000', '商品売上高', 1);
    190. 

  190. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30002, 'JPN-BASE', 'INCOME', '30002000', '30000000', '製品売上高', 1);
    191. 

  191. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30003, 'JPN-BASE', 'INCOME', '30003000', '30000000', 'サービス売上高', 1);
    192. 

  192. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30004, 'JPN-BASE', 'INCOME', '30004000', '30000000', '売上値引高', 1);
    193. 

  193. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30005, 'JPN-BASE', 'INCOME', '30005000', '30000000', '売上戻り高', 1);
    194. 

  194. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30006, 'JPN-BASE', 'INCOME', '30006000', '30000000', '売上割戻し高', 1);
    195. 

  195. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30007, 'JPN-BASE', 'INCOME', '30007000', '30000000', '前受収益', 1);
    196. 

  196. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30008, 'JPN-BASE', 'INCOME', '30008000', '30000000', '未請求売上', 1);
    197. 

  197. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31000, 'JPN-BASE', 'COGS', '31000000', '0', '売上原価', 1);
    198. 

  198. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31001, 'JPN-BASE', 'COGS', '31100000', '31000000', '商品売上原価', 1);
    199. 

  199. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31002, 'JPN-BASE', 'COGS', '31200000', '31000000', '製品売上原価', 1);
    200. 

  200. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31003, 'JPN-BASE', 'COGS', '31201000', '31000000', '製品経費', 1);
    201. 

  201. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31004, 'JPN-BASE', 'COGS', '31202000', '31000000', '製品原価調整', 1);
    202. 

  202. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31005, 'JPN-BASE', 'COGS', '31203000', '31000000', '入庫請求仮勘定', 1);
    203. 

  203. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31006, 'JPN-BASE', 'COGS', '31204000', '31000000', '請求価格差異', 1);
    204. 

  204. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31007, 'JPN-BASE', 'COGS', '31205000', '31000000', '標準価格差異', 1);
    205. 

  205. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31008, 'JPN-BASE', 'COGS', '31206000', '31000000', '平均原価差異', 1);
    206. 

  206. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31009, 'JPN-BASE', 'COGS', '31207000', '31000000', '倉庫差異', 1);
    207. 

  207. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31010, 'JPN-BASE', 'COGS', '31208000', '31000000', '在庫調整', 1);
    208. 

  208. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31011, 'JPN-BASE', 'COGS', '31209000', '31000000', '棚卸再評価', 1);
    209. 

  209. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31012, 'JPN-BASE', 'COGS', '31300000', '31000000', '期首棚卸高', 1);
    210. 

  210. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31400, 'JPN-BASE', 'COGS', '31400000', '31000000', '仕入高', 1);
    211. 

  211. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31401, 'JPN-BASE', 'COGS', '31410000', '31400000', '商品仕入高', 1);
    212. 

  212. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31402, 'JPN-BASE', 'COGS', '31420000', '31400000', 'サービス仕入高', 1);
    213. 

  213. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31403, 'JPN-BASE', 'COGS', '31430000', '31400000', '仕入値引高', 1);
    214. 

  214. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31404, 'JPN-BASE', 'COGS', '31440000', '31400000', '仕入戻り高', 1);
    215. 

  215. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31405, 'JPN-BASE', 'COGS', '31450000', '31400000', '仕入割戻し高', 1);
    216. 

  216. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31406, 'JPN-BASE', 'COGS', '31460000', '31400000', '仕入等配賦額', 1);
    217. 

  217. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31500, 'JPN-BASE', 'COGS', '31500000', '31000000', '当期製品製造原価', 1);
    218. 

  218. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31501, 'JPN-BASE', 'COGS', '31510000', '31500000', '当期総製造費用', 1);
    219. 

  219. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31502, 'JPN-BASE', 'COGS', '31511000', '31510000', '材料費', 1);
    220. 

  220. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31503, 'JPN-BASE', 'COGS', '31511100', '31511000', '期首材料棚卸高', 1);
    221. 

  221. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31504, 'JPN-BASE', 'COGS', '31511200', '31511000', '材料仕入高', 1);
    222. 

  222. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31505, 'JPN-BASE', 'COGS', '31511300', '31511000', '期末材料棚卸高', 1);
    223. 

  223. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31506, 'JPN-BASE', 'COGS', '31512000', '31510000', '労務費', 1);
    224. 

  224. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31507, 'JPN-BASE', 'COGS', '31512100', '31512000', '賃金', 1);
    225. 

  225. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31508, 'JPN-BASE', 'COGS', '31512200', '31512000', '賞与', 1);
    226. 

  226. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31509, 'JPN-BASE', 'COGS', '31512300', '31512000', '退職金', 1);
    227. 

  227. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31510, 'JPN-BASE', 'COGS', '31512400', '31512000', '法定福利費', 1);
    228. 

  228. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31511, 'JPN-BASE', 'COGS', '31512500', '31512000', '福利厚生費', 1);
    229. 

  229. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31512, 'JPN-BASE', 'COGS', '31512600', '31512000', '賞与引当金繰入', 1);
    230. 

  230. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31513, 'JPN-BASE', 'COGS', '31512700', '31512000', '退職給与引当金繰入', 1);
    231. 

  231. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31514, 'JPN-BASE', 'COGS', '31512800', '31512000', 'その他労務費', 1);
    232. 

  232. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31515, 'JPN-BASE', 'COGS', '31512900', '31512000', '雑給', 1);
    233. 

  233. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31516, 'JPN-BASE', 'COGS', '31513000', '31510000', '外注加工費', 1);
    234. 

  234. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31517, 'JPN-BASE', 'COGS', '31513100', '31513000', '外注加工費', 1);
    235. 

  235. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31518, 'JPN-BASE', 'COGS', '31514000', '31510000', '製造経費', 1);
    236. 

  236. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31519, 'JPN-BASE', 'COGS', '31514010', '31514000', '電力費', 1);
    237. 

  237. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31520, 'JPN-BASE', 'COGS', '31514020', '31514000', '燃料費', 1);
    238. 

  238. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31521, 'JPN-BASE', 'COGS', '31514030', '31514000', '水道光熱費', 1);
    239. 

  239. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31522, 'JPN-BASE', 'COGS', '31514040', '31514000', '車両関連費', 1);
    240. 

  240. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31523, 'JPN-BASE', 'COGS', '31514050', '31514000', '運賃', 1);
    241. 

  241. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31524, 'JPN-BASE', 'COGS', '31514060', '31514000', '工場消耗品費', 1);
    242. 

  242. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31525, 'JPN-BASE', 'COGS', '31514070', '31514000', '賃借料', 1);
    243. 

  243. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31526, 'JPN-BASE', 'COGS', '31514080', '31514000', '支払保険料', 1);
    244. 

  244. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31527, 'JPN-BASE', 'COGS', '31514090', '31514000', '修繕費', 1);
    245. 

  245. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31528, 'JPN-BASE', 'COGS', '31514100', '31514000', '租税公課', 1);
    246. 

  246. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31529, 'JPN-BASE', 'COGS', '31514110', '31514000', '減価償却費', 1);
    247. 

  247. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31530, 'JPN-BASE', 'COGS', '31514120', '31514000', '旅費交通費', 1);
    248. 

  248. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31531, 'JPN-BASE', 'COGS', '31514130', '31514000', '通信費', 1);
    249. 

  249. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31532, 'JPN-BASE', 'COGS', '31514140', '31514000', '支払手数料', 1);
    250. 

  250. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31533, 'JPN-BASE', 'COGS', '31514150', '31514000', '会議費', 1);
    251. 

  251. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31534, 'JPN-BASE', 'COGS', '31514160', '31514000', '諸会費', 1);
    252. 

  252. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31535, 'JPN-BASE', 'COGS', '31514170', '31514000', '図書教育費', 1);
    253. 

  253. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31536, 'JPN-BASE', 'COGS', '31514180', '31514000', '試験研究費', 1);
    254. 

  254. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31537, 'JPN-BASE', 'COGS', '31514190', '31514000', 'その他製造経費', 1);
    255. 

  255. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31538, 'JPN-BASE', 'COGS', '31514200', '31514000', '雑費', 1);
    256. 

  256. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31539, 'JPN-BASE', 'COGS', '31515010', '31514000', '製造原価', 1);
    257. 

  257. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31540, 'JPN-BASE', 'COGS', '31515020', '31514000', 'スクラップ', 1);
    258. 

  258. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31541, 'JPN-BASE', 'COGS', '31515030', '31514000', '外注加工費', 1);
    259. 

  259. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31542, 'JPN-BASE', 'COGS', '31515040', '31514000', '数量差異', 1);
    260. 

  260. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31543, 'JPN-BASE', 'COGS', '31515050', '31514000', '仕様変更差異', 1);
    261. 

  261. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31544, 'JPN-BASE', 'COGS', '31515060', '31514000', '賃率差異', 1);
    262. 

  262. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31545, 'JPN-BASE', 'COGS', '31515070', '31514000', '準変動費差異', 1);
    263. 

  263. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31546, 'JPN-BASE', 'COGS', '31515080', '31514000', '労務費', 1);
    264. 

  264. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31547, 'JPN-BASE', 'COGS', '31515090', '31514000', '負担', 1);
    265. 

  265. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31548, 'JPN-BASE', 'COGS', '31515100', '31514000', '間接諸経費', 1);
    266. 

  266. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31549, 'JPN-BASE', 'COGS', '31520000', '31500000', '仕掛品棚卸高', 1);
    267. 

  267. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31550, 'JPN-BASE', 'COGS', '31521000', '31520000', '製造原価配賦額', 1);
    268. 

  268. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31551, 'JPN-BASE', 'COGS', '31522000', '31520000', '期首仕掛品棚卸高', 1);
    269. 

  269. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31552, 'JPN-BASE', 'COGS', '31523000', '31520000', '期末仕掛品棚卸高', 1);
    270. 

  270. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31553, 'JPN-BASE', 'COGS', '31524000', '31520000', '他勘定振替高', 1);
    271. 

  271. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 31600, 'JPN-BASE', 'COGS', '31600000', '31000000', '期末棚卸高', 1);
    272. 

  272. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41000, 'JPN-BASE', 'EXPENSE', '41000000', '0', '販売費及び一般管理費', 1);
    273. 

  273. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41100, 'JPN-BASE', 'EXPENSE', '41100000', '41000000', '人件費', 1);
    274. 

  274. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41101, 'JPN-BASE', 'EXPENSE', '41101000', '41100000', '役員報酬', 1);
    275. 

  275. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41102, 'JPN-BASE', 'EXPENSE', '41102000', '41100000', '役員賞与', 1);
    276. 

  276. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41103, 'JPN-BASE', 'EXPENSE', '41103000', '41100000', '給料手当', 1);
    277. 

  277. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41104, 'JPN-BASE', 'EXPENSE', '41104000', '41100000', '賞与', 1);
    278. 

  278. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41105, 'JPN-BASE', 'EXPENSE', '41105000', '41100000', '退職金', 1);
    279. 

  279. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41106, 'JPN-BASE', 'EXPENSE', '41106000', '41100000', '法定福利費', 1);
    280. 

  280. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41107, 'JPN-BASE', 'EXPENSE', '41107000', '41100000', '福利厚生費', 1);
    281. 

  281. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41108, 'JPN-BASE', 'EXPENSE', '41108000', '41100000', '賞与引当金繰入', 1);
    282. 

  282. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41109, 'JPN-BASE', 'EXPENSE', '41109000', '41100000', '退職給与引当金繰入', 1);
    283. 

  283. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41110, 'JPN-BASE', 'EXPENSE', '41110000', '41100000', 'その他人件費', 1);
    284. 

  284. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41111, 'JPN-BASE', 'EXPENSE', '41111000', '41100000', '雑給', 1);
    285. 

  285. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41112, 'JPN-BASE', 'EXPENSE', '41112000', '41100000', '従業員経費', 1);
    286. 

  286. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41200, 'JPN-BASE', 'EXPENSE', '41200000', '41000000', '販売直接費', 1);
    287. 

  287. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41201, 'JPN-BASE', 'EXPENSE', '41201000', '41200000', '広告宣伝費', 1);
    288. 

  288. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41202, 'JPN-BASE', 'EXPENSE', '41202000', '41200000', '運賃', 1);
    289. 

  289. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41203, 'JPN-BASE', 'EXPENSE', '41203000', '41200000', '販売手数料', 1);
    290. 

  290. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41204, 'JPN-BASE', 'EXPENSE', '41204000', '41200000', '容器包装費', 1);
    291. 

  291. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41205, 'JPN-BASE', 'EXPENSE', '41205000', '41200000', 'その他販売直接費', 1);
    292. 

  292. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41300, 'JPN-BASE', 'EXPENSE', '41300000', '41000000', '一般管理費', 1);
    293. 

  293. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41301, 'JPN-BASE', 'EXPENSE', '41301000', '41300000', '水道光熱費', 1);
    294. 

  294. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41302, 'JPN-BASE', 'EXPENSE', '41302000', '41300000', '車両関連費', 1);
    295. 

  295. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41303, 'JPN-BASE', 'EXPENSE', '41303000', '41300000', '事務用消耗品費', 1);
    296. 

  296. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41304, 'JPN-BASE', 'EXPENSE', '41304000', '41300000', '消耗品費', 1);
    297. 

  297. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41305, 'JPN-BASE', 'EXPENSE', '41305000', '41300000', '賃借料', 1);
    298. 

  298. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41306, 'JPN-BASE', 'EXPENSE', '41306000', '41300000', '支払保険料', 1);
    299. 

  299. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41307, 'JPN-BASE', 'EXPENSE', '41307000', '41300000', '修繕費', 1);
    300. 

  300. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41308, 'JPN-BASE', 'EXPENSE', '41308000', '41300000', '租税公課', 1);
    301. 

  301. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41309, 'JPN-BASE', 'EXPENSE', '41309000', '41300000', '減価償却費', 1);
    302. 

  302. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41310, 'JPN-BASE', 'EXPENSE', '41310000', '41300000', '接待交際費', 1);
    303. 

  303. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41311, 'JPN-BASE', 'EXPENSE', '41311000', '41300000', '旅費交通費', 1);
    304. 

  304. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41312, 'JPN-BASE', 'EXPENSE', '41312000', '41300000', '通信費', 1);
    305. 

  305. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41313, 'JPN-BASE', 'EXPENSE', '41313000', '41300000', '支払手数料', 1);
    306. 

  306. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41314, 'JPN-BASE', 'EXPENSE', '41314000', '41300000', '会議費', 1);
    307. 

  307. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41315, 'JPN-BASE', 'EXPENSE', '41315000', '41300000', '諸会費', 1);
    308. 

  308. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41316, 'JPN-BASE', 'EXPENSE', '41316000', '41300000', '寄付金', 1);
    309. 

  309. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41317, 'JPN-BASE', 'EXPENSE', '41317000', '41300000', '図書教育費', 1);
    310. 

  310. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41318, 'JPN-BASE', 'EXPENSE', '41318000', '41300000', '試験研究費', 1);
    311. 

  311. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41319, 'JPN-BASE', 'EXPENSE', '41319000', '41300000', 'その他管理費', 1);
    312. 

  312. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41320, 'JPN-BASE', 'EXPENSE', '41320000', '41300000', '貸倒引当金繰入', 1);
    313. 

  313. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41321, 'JPN-BASE', 'EXPENSE', '41321000', '41300000', '銀行手数料', 1);
    314. 

  314. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41322, 'JPN-BASE', 'EXPENSE', '41322000', '41300000', '現金差異', 1);
    315. 

  315. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41323, 'JPN-BASE', 'EXPENSE', '41323000', '41300000', '雑費', 1);
    316. 

  316. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41400, 'JPN-BASE', 'EXPENSE', '41400000', '41000000', '販管費配賦額', 1);
    317. 

  317. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51000, 'JPN-BASE', 'OTHER_REVENUE', '51000000', '0', '営業外収益', 1);
    318. 

  318. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51001, 'JPN-BASE', 'OTHER_REVENUE', '51010000', '51000000', '受取利息', 1);
    319. 

  319. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51002, 'JPN-BASE', 'OTHER_REVENUE', '51020000', '51000000', '受取配当金', 1);
    320. 

  320. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51003, 'JPN-BASE', 'OTHER_REVENUE', '51030000', '51000000', '銀行再評価益', 1);
    321. 

  321. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51004, 'JPN-BASE', 'OTHER_REVENUE', '51040000', '51000000', '銀行決済利益', 1);
    322. 

  322. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51005, 'JPN-BASE', 'OTHER_REVENUE', '51050000', '51000000', '手数料収益', 1);
    323. 

  323. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51006, 'JPN-BASE', 'OTHER_REVENUE', '51060000', '51000000', 'その他営業外収益', 1);
    324. 

  324. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51007, 'JPN-BASE', 'OTHER_REVENUE', '51070000', '51000000', '支払割引費科目', 1);
    325. 

  325. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51008, 'JPN-BASE', 'OTHER_REVENUE', '51080000', '51000000', '許可割引料', 1);
    326. 

  326. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51009, 'JPN-BASE', 'OTHER_REVENUE', '51090000', '51000000', '現金出納帳受取', 1);
    327. 

  327. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51010, 'JPN-BASE', 'OTHER_REVENUE', '51100000', '51000000', '未実現利益', 1);
    328. 

  328. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51011, 'JPN-BASE', 'OTHER_REVENUE', '51110000', '51000000', '実現利益', 1);
    329. 

  329. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51012, 'JPN-BASE', 'OTHER_REVENUE', '51120000', '51000000', '雑収入', 1);
    330. 

  330. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52000, 'JPN-BASE', 'OTHER_EXPENSES', '52000000', '0', '営業外費用', 1);
    331. 

  331. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52001, 'JPN-BASE', 'OTHER_EXPENSES', '52010000', '52000000', '支払利息', 1);
    332. 

  332. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52002, 'JPN-BASE', 'OTHER_EXPENSES', '52020000', '52000000', '銀行再評価損', 1);
    333. 

  333. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52003, 'JPN-BASE', 'OTHER_EXPENSES', '52030000', '52000000', '銀行決済損失', 1);
    334. 

  334. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52004, 'JPN-BASE', 'OTHER_EXPENSES', '52040000', '52000000', '手数料経費', 1);
    335. 

  335. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52005, 'JPN-BASE', 'OTHER_EXPENSES', '52050000', '52000000', '手形売却損', 1);
    336. 

  336. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52006, 'JPN-BASE', 'OTHER_EXPENSES', '52060000', '52000000', 'その他営業外費用', 1);
    337. 

  337. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52007, 'JPN-BASE', 'OTHER_EXPENSES', '52070000', '52000000', '支払割引売上科目', 1);
    338. 

  338. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52008, 'JPN-BASE', 'OTHER_EXPENSES', '52080000', '52000000', '受取割引料', 1);
    339. 

  339. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52009, 'JPN-BASE', 'OTHER_EXPENSES', '52090000', '52000000', '貸倒損失', 1);
    340. 

  340. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52010, 'JPN-BASE', 'OTHER_EXPENSES', '52100000', '52000000', '現金出納帳経費', 1);
    341. 

  341. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52011, 'JPN-BASE', 'OTHER_EXPENSES', '52110000', '52000000', '未実現損失', 1);
    342. 

  342. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52012, 'JPN-BASE', 'OTHER_EXPENSES', '52120000', '52000000', '実現損失', 1);
    343. 

  343. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52013, 'JPN-BASE', 'OTHER_EXPENSES', '52130000', '52000000', '雑損失', 1);
    344. 

  344. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 52014, 'JPN-BASE', 'OTHER_EXPENSES', '52140000', '52000000', '営業外配賦額', 1);
    345. 

  345. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61000, 'JPN-BASE', 'EXTRAORDINALY_REVENUE', '61000000', '0', '特別利益', 1);
    346. 

  346. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61001, 'JPN-BASE', 'EXTRAORDINALY_REVENUE', '61100000', '61000000', '固定資産売却益', 1);
    347. 

  347. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61002, 'JPN-BASE', 'EXTRAORDINALY_REVENUE', '61200000', '61000000', '貸倒引当金戻入', 1);
    348. 

  348. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61003, 'JPN-BASE', 'EXTRAORDINALY_REVENUE', '61300000', '61000000', 'その他特別利益', 1);
    349. 

  349. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61004, 'JPN-BASE', 'EXTRAORDINALY_REVENUE', '61400000', '61000000', '前期損益修正益', 1);
    350. 

  350. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 62000, 'JPN-BASE', 'EXTRAORDINALY_EXPENSES', '62000000', '0', '特別損失', 1);
    351. 

  351. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 62001, 'JPN-BASE', 'EXTRAORDINALY_EXPENSES', '62100000', '62000000', '固定資産売却除却損', 1);
    352. 

  352. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 62002, 'JPN-BASE', 'EXTRAORDINALY_EXPENSES', '62200000', '62000000', 'その他特別損失', 1);
    353. 

  353. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 62003, 'JPN-BASE', 'EXTRAORDINALY_EXPENSES', '62300000', '62000000', '前期損益修正損', 1);
    354. 

  354. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 71100, 'JPN-BASE', 'INCOME_TAXES', '71100000', '0', '法人税等', 1);
    355. 

  355. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 71101, 'JPN-BASE', 'INCOME_TAXES', '71110000', '71100000', '法人税等', 1);
    356. 

  356. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 71102, 'JPN-BASE', 'INCOME_TAXES', '71120000', '71100000', '法人税等調整額', 1);
    357. 

  357. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81101, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81101000', '0', 'デフォルト勘定科目', 1);
    358. 

  358. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81102, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81102000', '0', '貸借不一致仮勘定', 1);
    359. 

  359. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81103, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81103000', '0', 'エラー仮勘定', 1);
    360. 

  360. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81104, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81104000', '0', '通貨貸借不一致仮勘定', 1);
    361. 

  361. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81105, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81105000', '0', '損益勘定', 1);
    362. 

  362. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 81106, 'JPN-BASE', 'OTHER_INCOME_EXPENSES', '81106000', '0', '購入価格差異相殺', 1);
    363. 

  363. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 82101, 'JPN-BASE', 'MEMO', '82100000', '0', 'コミッション相殺', 1);
    364. 

  364. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 82102, 'JPN-BASE', 'MEMO', '82200000', '0', '販売コミッション相殺', 1);
    365. 

  365. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 82103, 'JPN-BASE', 'MEMO', '99999999', '0', '諸口', 1);
    366.