帳簿

• 読み: ちょうぼ
• ローマ字: chōbo
• 漢字の分解: 帳 (chō) — register, account book, notebook; 簿 (bo) — book of records, register, ledger
• 発音: /tɕoː.bo/

意味

Account book; ledger; register. A systematic record of financial transactions maintained by a business.

A formal accounting term for the books in which income, expenses, assets, and liabilities are recorded. 帳簿の記帳 (bookkeeping), 帳簿の閲覧 (inspection of books), and 二重帳簿 (double-bookkeeping for tax fraud) are key collocations. Under Japanese tax law, businesses are legally required to maintain 帳簿 and retain them for specified periods. The term is slightly more formal and broader than 台帳 (which applies to specific registers).

例文

1. 税務調査官が会社の帳簿を精査した結果、数千万円の申告漏れが発覚した。
2. 帳簿上は黒字でも、実際のキャッシュフローが不足している企業は珍しくない。
3. 二重帳簿の作成は脱税行為に当たり、厳しい刑事罰の対象となる。

使い方ガイド

場面: accounting, tax, business law, bookkeeping

トーン: neutral

起源と歴史

Compound of 帳 (cho, notebook/register) and 簿 (bo, book of records/register). Both characters independently refer to record books; their combination intensifies the sense of an official, systematic register. Historically used by merchants from the Edo period.

文化的背景

時代: Edo Period

世代: Adults

社会的背景: Business