<?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet type='text/xsl' href='https://moneyfriends-blog.com/wp-content/plugins/google-sitemap-generator/sitemap.xsl'?><!-- sitemap-generator-url='http://www.arnebrachhold.de' sitemap-generator-version='4.1.23' -->
<!-- generated-on='2026年4月11日 2:57 AM' -->
<urlset xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd' xmlns='http://www.sitemaps.org/schemas/sitemap/0.9'>	<url>
		<loc>https://moneyfriends-blog.com/what-is-boki/</loc>
		<lastmod>2025-03-06T11:30:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki-kentei-overview/</loc>
		<lastmod>2025-02-02T01:46:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-01-journalentry/</loc>
		<lastmod>2025-03-01T03:37:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-02-fivegroup/</loc>
		<lastmod>2025-09-25T11:06:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-03-transaction/</loc>
		<lastmod>2025-02-16T23:47:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-04-processflow/</loc>
		<lastmod>2024-09-16T02:41:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-05-purchase1/</loc>
		<lastmod>2025-04-01T02:22:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-06-purchase2/</loc>
		<lastmod>2025-04-01T02:21:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-07-sales1/</loc>
		<lastmod>2025-04-02T08:27:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-08-sales2/</loc>
		<lastmod>2025-04-02T08:28:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-09-cash1/</loc>
		<lastmod>2025-04-05T05:42:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-10-cash2/</loc>
		<lastmod>2025-04-06T01:40:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-11-deposit/</loc>
		<lastmod>2025-04-05T12:14:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-12-pettycash/</loc>
		<lastmod>2024-08-27T08:10:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-13-note/</loc>
		<lastmod>2025-04-09T00:47:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-14-ermc/</loc>
		<lastmod>2024-07-29T08:31:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-15-loan1/</loc>
		<lastmod>2025-03-16T13:47:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-16-loan2/</loc>
		<lastmod>2025-04-27T02:36:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-17-loan3/</loc>
		<lastmod>2025-03-17T11:43:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-18-baddebt/</loc>
		<lastmod>2025-05-17T07:19:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-19-fixedassets1/</loc>
		<lastmod>2026-02-04T00:02:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-20-fixedassets2/</loc>
		<lastmod>2026-03-06T11:48:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-21-fixedassets3/</loc>
		<lastmod>2024-08-20T08:47:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-22-fixedassets4/</loc>
		<lastmod>2024-08-22T02:29:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-23-rent/</loc>
		<lastmod>2025-06-15T13:03:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-24-payroll/</loc>
		<lastmod>2025-11-02T08:55:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-25-otherexpense/</loc>
		<lastmod>2025-03-25T05:52:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-26-suspense/</loc>
		<lastmod>2025-03-17T02:48:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-27-deferredaccrued/</loc>
		<lastmod>2025-03-25T05:40:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-28-cogs/</loc>
		<lastmod>2024-08-11T12:35:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-29-corporatetax/</loc>
		<lastmod>2025-03-17T01:51:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-30-consumptiontax/</loc>
		<lastmod>2024-08-13T06:03:31+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-31-netassets/</loc>
		<lastmod>2025-03-29T01:01:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-32-correction/</loc>
		<lastmod>2025-03-04T13:55:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-33-voucher/</loc>
		<lastmod>2024-08-19T13:21:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-34-books/</loc>
		<lastmod>2024-09-02T12:04:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-35-mainbook/</loc>
		<lastmod>2024-08-31T02:36:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-36-subsidiarybooks1/</loc>
		<lastmod>2024-08-31T02:35:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-37-subsidiarybooks2/</loc>
		<lastmod>2024-09-01T01:38:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-38-subsidiarybooks3/</loc>
		<lastmod>2024-09-01T03:00:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-39-subsidiarybooks4/</loc>
		<lastmod>2024-09-06T14:51:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-40-subsidiarybooks5/</loc>
		<lastmod>2025-01-22T07:43:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-41-slip/</loc>
		<lastmod>2025-01-22T11:37:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-42-closing/</loc>
		<lastmod>2025-01-23T02:45:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-43-trialbalance/</loc>
		<lastmod>2024-09-22T02:50:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-44-adjustments/</loc>
		<lastmod>2025-01-25T01:54:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-45-bookclosing/</loc>
		<lastmod>2024-10-09T01:59:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-46-fs/</loc>
		<lastmod>2025-01-25T08:53:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-glossary/</loc>
		<lastmod>2025-02-04T02:41:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-accounts/</loc>
		<lastmod>2025-11-02T08:54:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-studyguide/</loc>
		<lastmod>2025-03-06T02:41:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp-introduction/</loc>
		<lastmod>2025-03-10T11:42:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-01-lifeplanning/</loc>
		<lastmod>2025-03-12T02:09:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-02-relatedlaws/</loc>
		<lastmod>2025-03-12T02:09:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-03-3tools/</loc>
		<lastmod>2025-03-12T02:08:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-04-6factors/</loc>
		<lastmod>2025-03-12T02:08:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-05-3majorfunds/</loc>
		<lastmod>2025-03-12T02:07:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-06-medical-insurance/</loc>
		<lastmod>2025-03-12T02:02:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-07-longtermcare-insurance/</loc>
		<lastmod>2025-03-12T01:59:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-08-labor-insurance/</loc>
		<lastmod>2025-03-12T01:56:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-09-public-pension1/</loc>
		<lastmod>2025-03-12T01:52:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-10-public-pension2/</loc>
		<lastmod>2025-03-14T04:18:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-11-public-pension3/</loc>
		<lastmod>2025-03-15T06:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/fp3-13-creditcard/</loc>
		<lastmod>2025-03-18T11:14:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-01/</loc>
		<lastmod>2025-03-28T23:47:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-02/</loc>
		<lastmod>2026-04-10T00:43:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-03/</loc>
		<lastmod>2025-05-31T06:45:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-04/</loc>
		<lastmod>2025-05-31T06:47:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-01/</loc>
		<lastmod>2025-12-18T01:04:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-02/</loc>
		<lastmod>2025-10-24T02:11:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-03/</loc>
		<lastmod>2025-04-10T12:03:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-05/</loc>
		<lastmod>2025-04-19T03:03:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-06/</loc>
		<lastmod>2025-05-14T12:58:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-04/</loc>
		<lastmod>2025-04-27T12:35:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-07/</loc>
		<lastmod>2025-05-05T00:28:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-08/</loc>
		<lastmod>2025-06-01T12:22:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-05/</loc>
		<lastmod>2025-06-15T01:59:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-09/</loc>
		<lastmod>2025-05-31T06:37:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-workbook-10/</loc>
		<lastmod>2025-06-01T14:29:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>https://moneyfriends-blog.com/boki3-siwakemondai-06/</loc>
		<lastmod>2025-06-15T13:28:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
</urlset><!-- Request ID: 5ced620008a75c6fec51f69859ce975e; Queries for sitemap: 3; Total queries: 30; Seconds: 0; Memory for sitemap: 1KB; Total memory: 8MB -->
