diff --git a/accounts/ja_JP.EUC/acctchrt_common.gnucash-xea b/accounts/ja_JP.EUC/acctchrt_common.gnucash-xea
deleted file mode 100644
index 134db699f2..0000000000
--- a/accounts/ja_JP.EUC/acctchrt_common.gnucash-xea
+++ /dev/null
@@ -1,660 +0,0 @@
-<?xml version="1.0" encoding="EUC-JP"?>
-<gnc-account-example>
-    <gnc-act:title>
-      一般的な費目
-    </gnc-act:title>
-    <gnc-act:short-description>
-      一般によく使われる費目
-    </gnc-act:short-description>
-    <gnc-act:long-description>
-      ほとんどのユーザーはこの費目を選ぶでしょう。もっとも一般的に使われる費目 (銀行預金、現金、クレジットカード、所得、一般的な支出) が含まれています。
-  </gnc-act:long-description>    
-<gnc:account version="2.0.0">
-  <act:name>Root Account</act:name>
-  <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
-  <act:type>ROOT</act:type>
-  <act:commodity-scu>0</act:commodity-scu>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>資産</act:name>
-  <act:id type="new">98f262dfab9a2b99ac42919dcf58d304</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>資産</act:description>
-  <gnc-act:start-selected>1</gnc-act:start-selected>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>流動資産</act:name>
-  <act:id type="new">a1dd5f225156f110689c204fefded0ab</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>簡単に現金化できる資産</act:description>
-  <act:parent type="new">98f262dfab9a2b99ac42919dcf58d304</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>銀行預金</act:name>
-  <act:id type="new">eeae5a1892e88adbc3b369c76ee4e889</act:id>
-  <act:type>BANK</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>銀行の普通預金や定期預金</act:description>
-  <act:parent type="new">a1dd5f225156f110689c204fefded0ab</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>現金</act:name>
-  <act:id type="new">07b454b9dd6f68c4b613c5f1ef76f884</act:id>
-  <act:type>CASH</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>財布などにある現金</act:description>
-  <act:parent type="new">a1dd5f225156f110689c204fefded0ab</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>負債</act:name>
-  <act:id type="new">19a911feed9b41b8b01be036a2aed9fe</act:id>
-  <act:type>LIABILITY</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>負債</act:description>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>借金</act:name>
-  <act:id type="new">a8186db64d71dc2ca5fdccb3234b531b</act:id>
-  <act:type>LIABILITY</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>借金</act:description>
-  <act:parent type="new">19a911feed9b41b8b01be036a2aed9fe</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>クレジットカード</act:name>
-  <act:id type="new">efc3caac2619666c53e6e27f02d5e716</act:id>
-  <act:type>CREDIT</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>クレジットカードでの借金</act:description>
-  <act:parent type="new">a8186db64d71dc2ca5fdccb3234b531b</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>収入</act:name>
-  <act:id type="new">a7ab23dd2d41616042034d5a012a0850</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>収入</act:description>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>ボーナス</act:name>
-  <act:id type="new">59b72cd943a2ca6f077748bba9a942cd</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>賞与や各種手当</act:description>
-  <act:parent type="new">a7ab23dd2d41616042034d5a012a0850</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>贈与</act:name>
-  <act:id type="new">1adcf2c65d7a66f32144ccd9ce4f438f</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>もらったお金</act:description>
-  <act:parent type="new">a7ab23dd2d41616042034d5a012a0850</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>受取利子</act:name>
-  <act:id type="new">c47361e40d9478ec11758097e64d693c</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>受取利子</act:description>
-  <act:parent type="new">a7ab23dd2d41616042034d5a012a0850</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>受取利子(その他)</act:name>
-  <act:id type="new">be17363347a8578c48cecd06bc8b7aa8</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>その他の利子</act:description>
-  <act:parent type="new">c47361e40d9478ec11758097e64d693c</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>受取利子(預金)</act:name>
-  <act:id type="new">2802ac0d1bff1c09a903f2ad6fde2725</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>預金についた利子</act:description>
-  <act:parent type="new">c47361e40d9478ec11758097e64d693c</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>その他の収入</act:name>
-  <act:id type="new">49525ad0fb4ced06b9874d365d53f505</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>その他の収入</act:description>
-  <act:parent type="new">a7ab23dd2d41616042034d5a012a0850</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>給与</act:name>
-  <act:id type="new">a750b99cb8487a5e47daedcd3a69fe85</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>基本給</act:description>
-  <act:parent type="new">a7ab23dd2d41616042034d5a012a0850</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>支出</act:name>
-  <act:id type="new">1884bbd7394883ebafec8b9e2eb091a4</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>支出</act:description>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>調整</act:name>
-  <act:id type="new">72f85277a7a7f8b4de175405e20d83bd</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>調整</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>車</act:name>
-  <act:id type="new">56df186f1ce6114ddca7b9e5d03af390</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>車関連の支出</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>料金</act:name>
-  <act:id type="new">2ff007a389bd23d8970afeba2d58c9a8</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>料金</act:description>
-  <act:parent type="new">56df186f1ce6114ddca7b9e5d03af390</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>ガソリン</act:name>
-  <act:id type="new">e64b5eecf86ce4e27a64c477a4c77477</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>ガソリン代</act:description>
-  <act:parent type="new">56df186f1ce6114ddca7b9e5d03af390</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>駐車場</act:name>
-  <act:id type="new">d72262c1c0e2c3388183ebb44a98b011</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>駐車場代</act:description>
-  <act:parent type="new">56df186f1ce6114ddca7b9e5d03af390</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>修理、車検</act:name>
-  <act:id type="new">665dd78f0cc75dd331f556949337de68</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>修理、車検代</act:description>
-  <act:parent type="new">56df186f1ce6114ddca7b9e5d03af390</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>銀行手数料</act:name>
-  <act:id type="new">fb6c8e25a50737e70fffde432a2355ee</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>振り込みなどの手数料</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>書籍や雑誌</act:name>
-  <act:id type="new">36479bbc17680f4b9663a9842736153f</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>本代</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>受信料</act:name>
-  <act:id type="new">a1393344fb199f08f751ac3154694e87</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>有料テレビの受信料</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>寄付</act:name>
-  <act:id type="new">ec8eec3d46c69aa861fda836e11346c0</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>寄付、募金</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>被服</act:name>
-  <act:id type="new">c27a040a73eac2688d85d29b5b5309c8</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>被服費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>コンピューター</act:name>
-  <act:id type="new">fc4390b6214ad1576c5ffffc2b3c268c</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>コンピューター関連の支出</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>食料</act:name>
-  <act:id type="new">0a59a3347e4ff02b862de41ef59d7351</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>食費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>教育</act:name>
-  <act:id type="new">5b5ac050529b0f553752babe4a6a35d2</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>教育費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>娯楽</act:name>
-  <act:id type="new">0ebd1d5f40d9e9e8bb1a4bf539650dd1</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>娯楽費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>映画、音楽</act:name>
-  <act:id type="new">4570ea8f4ac5cbd7d8927c905f0978ae</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>映画、音楽</act:description>
-  <act:parent type="new">0ebd1d5f40d9e9e8bb1a4bf539650dd1</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>旅行</act:name>
-  <act:id type="new">def0eac939dbd668f503d84860de8d6e</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>旅行</act:description>
-  <act:parent type="new">0ebd1d5f40d9e9e8bb1a4bf539650dd1</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>贈答品</act:name>
-  <act:id type="new">f86b1cebc619455ada23952a0e810909</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>贈答品</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>雑貨</act:name>
-  <act:id type="new">83bc2bd915ab6b74c7107b55f8783523</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>雑貨</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>趣味</act:name>
-  <act:id type="new">89f6400a94cd87fea0b056faf6ab7744</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>趣味</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>支払保険料</act:name>
-  <act:id type="new">5bda5ff833bc395dc1b00f95c66ce555</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>各種支払保険料</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>自動車保険</act:name>
-  <act:id type="new">cd72695526906a15ba1a1d9a7680b8e7</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>自動車保険料</act:description>
-  <act:parent type="new">5bda5ff833bc395dc1b00f95c66ce555</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>健康保険</act:name>
-  <act:id type="new">d80613194a52340c9e5eb62e853c72cf</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>健康保険料</act:description>
-  <act:parent type="new">5bda5ff833bc395dc1b00f95c66ce555</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>年金</act:name>
-  <act:id type="new">70a327f54be53ef187a52b1d8df70fdd</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>年金</act:description>
-  <act:parent type="new">5bda5ff833bc395dc1b00f95c66ce555</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>クリーニング</act:name>
-  <act:id type="new">1006551b2458631dfc8507b7451c9631</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>コインランドリー、クリーニング代</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>医療費</act:name>
-  <act:id type="new">62752930dd1b2b4c90c6d198bd2ff33f</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>医療費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>雑費</act:name>
-  <act:id type="new">759deef82e73587bf48a7dd76aa6abe8</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>その他の雑費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>電話</act:name>
-  <act:id type="new">1d9d7265e25c6c84dda514d2e8899e87</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>電話代</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>交通費</act:name>
-  <act:id type="new">64aa760163c7768518e49a104d1c171f</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>交通費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>会費</act:name>
-  <act:id type="new">0336712690d36bcb02e0ce59b5d7653b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>会費</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>日用品</act:name>
-  <act:id type="new">e2b34f49d4cf916cf4d45525e1e7319d</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>日用品</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>税金</act:name>
-  <act:id type="new">2c53a8a0c8b36f7de3f4052653886c2b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>税金</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>所得税</act:name>
-  <act:id type="new">090a786357463ec7fbee8066cb999097</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>所得税</act:description>
-  <act:parent type="new">2c53a8a0c8b36f7de3f4052653886c2b</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>その他税金</act:name>
-  <act:id type="new">51875f8aaa0e4f2295a2ae13cf780b2e</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>その他の税金</act:description>
-  <act:parent type="new">2c53a8a0c8b36f7de3f4052653886c2b</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>地方税、住民税</act:name>
-  <act:id type="new">cd1f1b512ed51a069fd83a5ffcaf6e11</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>地方税、住民税</act:description>
-  <act:parent type="new">2c53a8a0c8b36f7de3f4052653886c2b</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>公共料金</act:name>
-  <act:id type="new">57635fa5f71dee8ffc207c277250e773</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>各種公共料金</act:description>
-  <act:parent type="new">1884bbd7394883ebafec8b9e2eb091a4</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>電気</act:name>
-  <act:id type="new">2fe462e202e2daffd845359b08a7eefe</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>電気代</act:description>
-  <act:parent type="new">57635fa5f71dee8ffc207c277250e773</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>ごみ収集</act:name>
-  <act:id type="new">2d0315d7b2f8f11a8a8b32d805bca6eb</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>ごみ収集料金</act:description>
-  <act:parent type="new">57635fa5f71dee8ffc207c277250e773</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>ガス</act:name>
-  <act:id type="new">dcc33ce7edf402e327318aa1890d35ea</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>ガス代</act:description>
-  <act:parent type="new">57635fa5f71dee8ffc207c277250e773</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>水道</act:name>
-  <act:id type="new">8cdc91b733444f9f0dfae9773b8f408c</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>水道代</act:description>
-  <act:parent type="new">57635fa5f71dee8ffc207c277250e773</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>資本</act:name>
-  <act:id type="new">3ab6a6d97b216c11333e48aa2b749a91</act:id>
-  <act:type>EQUITY</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>資本</act:description>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>初期残高</act:name>
-  <act:id type="new">a0a622a30410f75eba35d2875a843da8</act:id>
-  <act:type>EQUITY</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>USD</cmdty:id>
-  </act:commodity>
-  <act:description>各種費目における期間初日の残高</act:description>
-  <act:parent type="new">3ab6a6d97b216c11333e48aa2b749a91</act:parent>
-</gnc:account>
-</gnc-account-example>
-
-<!-- Local variables: -->
-<!-- mode: xml        -->
-<!-- End:             -->