{"id":1382,"date":"2026-07-30T14:07:28","date_gmt":"2026-07-30T05:07:28","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-year-end-entry\/"},"modified":"2026-10-27T13:40:11","modified_gmt":"2026-10-27T04:40:11","slug":"accounts-receivable-year-end-entry","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-year-end-entry\/","title":{"rendered":"\u58f2\u639b\u91d1\u304c\u5e74\u5ea6\u3092\u307e\u305f\u3050\u3068\u304d\u306e\u4ed5\u8a33\u306f\uff1f\u5e74\u672b\u8a08\u4e0a\u3068\u7fcc\u5e74\u5165\u91d1\u3092\u89e3\u8aac"},"content":{"rendered":"\n<div class=\"has-border -border01 facmatch-article-note has-small-font-size\" role=\"note\"><p>\u672c\u30da\u30fc\u30b8\u306f\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u58f2\u4e0a\u306e\u5e30\u5c5e\u5e74\u3092\u5224\u65ad\u3059\u308b\u8cc7\u6599\u3068\u3001\u7fcc\u5e74\u5165\u91d1\u6642\u306b\u4f7f\u3046\u4ed5\u8a33\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-01\"><span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u57fa\u672c\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1090\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3.webp\" alt=\"\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u57fa\u672c\u4ed5\u8a33\u3002\u5e74\u5185\u306f\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u3001\u7fcc\u5e74\u306e\u5165\u91d1\u6642\u306f\u9810\u91d1\u3068\u58f2\u639b\u91d1\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002\" class=\"wp-image-3548\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3-300x273.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3-1024x930.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-01-v3-768x698.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u53d6\u5f15\u3067\u306f\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u6642\u70b9\u3068\u4ee3\u91d1\u3092\u56de\u53ce\u3059\u308b\u6642\u70b9\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/strong>\u6c7a\u7b97\u65e5\u30fb\u5e74\u672b\u3092\u631f\u3093\u3067\u3082\u3001\u4e8c\u3064\u306e\u4ed5\u8a33\u306e\u5f79\u5272\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-01\"><span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u306b\u58f2\u4e0a\u3001\u7fcc\u5e74\u306b\u5165\u91d1\u3055\u308c\u308b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12\u670820\u65e5\u306b\u5546\u54c110\u4e07\u5186\u3092\u5f15\u304d\u6e21\u3057\u3001\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u7fcc\u5e741\u670831\u65e5\u306b\u9280\u884c\u632f\u8fbc\u3067\u56de\u53ce\u3059\u308b\u8aac\u660e\u7528\u306e\u5358\u7d14\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5185\u306e\u58f2\u4e0a\u6642:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u4ed8<\/th><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>12\u670820\u65e5<\/td><td>\u58f2\u639b\u91d1 100,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8 100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7fcc\u5e74\u306e\u5165\u91d1\u6642:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u4ed8<\/th><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>1\u670831\u65e5<\/td><td>\u666e\u901a\u9810\u91d1 100,000\u5186<\/td><td>\u58f2\u639b\u91d1 100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u6642\u70b9\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u58f2\u639b\u91d110\u4e07\u5186\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u58f2\u4e0a\u9ad810\u4e07\u5186\u304c\u6b8b\u308a\u307e\u3059\u3002\u7fcc\u5e74\u306f\u58f2\u4e0a\u9ad8\u3092\u518d\u5ea6\u8a08\u4e0a\u305b\u305a\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-02\"><span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6c7a\u7b97\u65e5\u3092\u307e\u305f\u3044\u3067\u3082\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u7e70\u308a\u8d8a\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u6240\u5b9a\u306e\u5e74\u5ea6\u7e70\u8d8a\u51e6\u7406\u3084\u958b\u59cb\u6b8b\u9ad8\u8a2d\u5b9a\u306b\u3088\u3063\u3066\u3001\u671f\u672b\u58f2\u639b\u91d1\u3092\u7fcc\u671f\u3078\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002\u81ea\u52d5\u3067\u53cd\u6620\u3055\u308c\u308b\u7bc4\u56f2\u3084\u7e70\u8d8a\u64cd\u4f5c\u306f\u30bd\u30d5\u30c8\u3054\u3068\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u901a\u5e38\u3001\u7fcc\u671f\u521d\u65e5\u306b\u540c\u3058\u58f2\u4e0a\u4ed5\u8a33\u3092\u3082\u3046\u4e00\u5ea6\u5165\u529b\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u306f\u3001\u632f\u8fbc\u540d\u7fa9\u30fb\u91d1\u984d\u30fb\u8acb\u6c42\u756a\u53f7\u3092\u78ba\u304b\u3081\u3066\u3001\u8a72\u5f53\u3059\u308b\u58f2\u639b\u91d1\u3078\u5145\u5f53\u3057\u307e\u3057\u3087\u3046\u3002<a href=\"\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u6d88\u8fbc<\/a>\u3067\u306f\u3001\u8907\u6570\u8acb\u6c42\u30fb\u624b\u6570\u6599\u5dee\u5f15\u304d\u30fb\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u7fcc\u5e74\u5165\u91d1\u3092\u300c\u666e\u901a\u9810\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u3067\u51e6\u7406\u3059\u308b\u3068\u3001\u524d\u5e74\u3068\u7fcc\u5e74\u306b\u58f2\u4e0a\u3092\u4e8c\u91cd\u8a08\u4e0a\u3059\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-02\"><span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u4e0a\u3092\u4f55\u5e74\u5ea6\u306b\u8a08\u4e0a\u3059\u308b\u304b\u306e\u5224\u65ad<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1160\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3.webp\" alt=\"\u58f2\u4e0a\u3092\u4f55\u5e74\u5ea6\u306b\u8a08\u4e0a\u3059\u308b\u304b\u306e\u5224\u65ad\u3002\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u3084\u5165\u91d1\u65e5\u3060\u3051\u3067\u306a\u304f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u4e8b\u5b9f\u3068\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\" class=\"wp-image-3549\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3-300x290.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3-1024x990.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-02-v3-768x742.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u3084\u5165\u91d1\u65e5\u3060\u3051\u3067\u306a\u304f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u4e8b\u5b9f\u3068\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-04\"><span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5546\u54c1\u8ca9\u58f2\u306f\u5408\u7406\u7684\u306a\u5f15\u6e21\u3057\u57fa\u6e96\u3092\u7d99\u7d9a\u9069\u7528\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/01.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436-8\u30fb36-8\u306e2<\/a>\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u3088\u308b\u53ce\u5165\u6642\u671f\u3068\u3001\u5f15\u6e21\u3057\u65e5\u3092\u5224\u5b9a\u3059\u308b\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u539f\u5247\u3068\u306a\u308b\u306e\u306f\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u65e5\u3067\u3059\u3002\u51fa\u8377\u65e5\u3001\u7740\u8377\u65e5\u3001\u691c\u53ce\u65e5\u306a\u3069\u306e\u3046\u3061\u3001\u5546\u54c1\u306e\u6027\u8cea\u3084\u5951\u7d04\u306b\u7167\u3089\u3057\u3066\u5408\u7406\u7684\u306a\u65e5\u3092\u7d99\u7d9a\u3057\u3066\u7528\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u307012\u670828\u65e5\u306b\u51fa\u8377\u30011\u67084\u65e5\u306b\u76f8\u624b\u5148\u3078\u5230\u7740\u3059\u308b\u53d6\u5f15\u306f\u3001\u81ea\u793e\u304c\u7d99\u7d9a\u9069\u7528\u3059\u308b\u57fa\u6e96\u3068\u5951\u7d04\u6761\u4ef6\u306b\u3088\u3063\u3066\u5e30\u5c5e\u5e74\u5ea6\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u300c12\u6708\u306b\u767a\u9001\u3057\u305f\u304b\u3089\u5fc5\u305a12\u6708\u58f2\u4e0a\u300d\u300c1\u6708\u306b\u5c4a\u3044\u305f\u304b\u3089\u5fc5\u305a1\u6708\u58f2\u4e0a\u300d\u3068\u4e00\u5f8b\u306b\u306f\u6c7a\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-05\"><span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u4e00\u6642\u70b9\u3067\u5b8c\u4e86\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u63d0\u4f9b\u5b8c\u4e86\u65e5\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u304c\u3001\u5951\u7d04\u4e0a\u306e\u7d04\u675f\u3092\u4e00\u6642\u70b9\u3067\u6e80\u305f\u3059\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u306e\u5e30\u5c5e\u6642\u671f\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u306e\u30b5\u30fc\u30d3\u30b9\u53ce\u5165\u306f\u3001\u500b\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u6e96\u3068\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u7269\u306e\u5f15\u6e21\u3057\u304c\u3042\u308b\u5951\u7d04\u3067\u306f\u3001\u5b8c\u6210\u3057\u305f\u76ee\u7684\u7269\u3092\u5f15\u304d\u6e21\u3057\u305f\u65e5\u3067\u3059\u3002\u5f15\u6e21\u3057\u304c\u306a\u3044\u5951\u7d04\u3067\u306f\u3001\u7d04\u675f\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u3059\u3079\u3066\u7d42\u3048\u305f\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u4e2d\u306b\u5951\u7d04\u4e0a\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u5b8c\u4e86\u3057\u3001\u8acb\u6c42\u30fb\u5165\u91d1\u304c1\u6708\u3067\u3082\u3001\u539f\u5247\u7684\u306a\u51e6\u7406\u3067\u306f12\u6708\u306e\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-06\"><span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u671f\u9593\u914d\u5206\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u5b88\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3001\u9577\u671f\u5236\u4f5c\u306a\u3069\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5951\u7d04\u3067\u306f\u3001\u9032\u6357\u5ea6\u3084\u671f\u9593\u306b\u5fdc\u3058\u305f\u53ce\u76ca\u8a08\u4e0a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u304b\u3089\u7fcc\u5e742\u6708\u307e\u3067\u306e3\u304b\u6708\u5951\u7d04\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5165\u91d1\u65e5\u307e\u305f\u306f\u5b8c\u4e86\u65e5\u306b\u5168\u984d\u8a08\u4e0a\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u4e0a\u306e\u5c65\u884c\u7fa9\u52d9\u3001\u89e3\u7d04\u6761\u4ef6\u3001\u6210\u679c\u7269\u3001\u691c\u53ce\u3001\u9032\u6357\u5ea6\u3092\u5c02\u9580\u5bb6\u3068\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-07\"><span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u30fb\u5165\u91d1\u65e5\u306f\u58f2\u4e0a\u8a08\u4e0a\u65e5\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3092\u6708\u672b\u7de0\u3081\u30fb\u7fcc\u6708\u767a\u884c\u3068\u3059\u308b\u4f1a\u793e\u3067\u306f\u300112\u6708\u306b\u63d0\u4f9b\u6e08\u307f\u306e\u58f2\u4e0a\u30921\u6708\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8acb\u6c42\u66f8\u767a\u884c\u304c\u7fcc\u5e74\u3067\u3082\u3001\u58f2\u4e0a\u304c\u524d\u5e74\u3078\u5e30\u5c5e\u3059\u308b\u306a\u3089\u6c7a\u7b97\u6574\u7406\u3067\u58f2\u639b\u91d1\u30fb\u58f2\u4e0a\u9ad8\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53cd\u5bfe\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u306e12\u6708\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u524d\u53d7\u91d1\u7b49\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u3060\u3051\u3067\u5165\u91d1\u304c\u306a\u3044\u72b6\u614b\u3068\u3001\u5b9f\u969b\u306b\u524d\u53d7\u3051\u3057\u305f\u72b6\u614b\u306f\u5206\u3051\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5951\u7d04\u8ca0\u50b5\u306f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u53c8\u306f\u53d7\u53d6\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u6642\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u6642\u70b9\u306a\u3069\u3001\u57fa\u6e96\u4e0a\u306e\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5e74\u5ea6\u5224\u5b9a\u3067\u78ba\u8a8d\u3059\u308b\u8a3c\u62e0<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u66f8\u306e\u5f15\u6e21\u3057\u30fb\u691c\u53ce\u30fb\u5f79\u52d9\u5b8c\u4e86\u6761\u4ef6<\/li>\n<li>\u51fa\u8377\u8a18\u9332\u3001\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u66f8<\/li>\n<li>\u4f5c\u696d\u5831\u544a\u3001\u5229\u7528\u671f\u9593\u3001\u9032\u6357\u8cc7\u6599<\/li>\n<li>\u8acb\u6c42\u7de0\u3081\u65e5\u3068\u8acb\u6c42\u66f8\u767a\u884c\u65e5<\/li>\n<li>\u7d99\u7d9a\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u65b9\u91dd<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u3060\u3051\u3092\u898b\u308b\u3068\u5e74\u5ea6\u3092\u8aa4\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u3001\u7d0d\u54c1\u30fb\u691c\u53ce\u3001\u4f5c\u696d\u5b8c\u4e86\u306e3\u70b9\u3092\u5148\u306b\u4e26\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\"><span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u5e74\u5ea6\u3092\u307e\u305f\u3050\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1160\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3.webp\" alt=\"\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u5e74\u5ea6\u3092\u307e\u305f\u3050\u4ed5\u8a33\u3002\u4ee5\u4e0b\u306f\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306e\u8003\u3048\u65b9\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u533a\u5206\u3001\u5951\u7d04\u8ca0\u50b5\u30fb\u5951\u7d04\u8cc7\u7523\u7b49\u306e\u8868\u793a\u306f\u4f1a\u8a08\u57fa\u6e96\u3068\u4f1a\u793e\u306e\u79d1\u76ee\u8a2d\u5b9a\u306b\u5f93\u3044\u307e\u3059\u3002\" class=\"wp-image-3550\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3-300x290.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3-1024x990.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-03-v3-768x742.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u4ee5\u4e0b\u306f\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306e\u8003\u3048\u65b9\u3067\u3059\u3002<\/span><\/strong>\u6d88\u8cbb\u7a0e\u533a\u5206\u3001\u5951\u7d04\u8ca0\u50b5\u30fb\u5951\u7d04\u8cc7\u7523\u7b49\u306e\u8868\u793a\u306f\u4f1a\u8a08\u57fa\u6e96\u3068\u4f1a\u793e\u306e\u79d1\u76ee\u8a2d\u5b9a\u306b\u5f93\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-08\"><span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u58f2\u4e0a\u30fb\u7fcc\u5e74\u5165\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5185\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3001\u4ee3\u91d1\u3092\u7fcc\u5e74\u306b\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u5192\u982d\u306e\u57fa\u672c\u4ed5\u8a33\u3068\u540c\u3058\u51e6\u7406\u3067\u3059\u3002\u5e74\u5185\u306e\u300c\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u3068\u3001\u7fcc\u5e74\u5165\u91d1\u6642\u306e\u300c\u666e\u901a\u9810\u91d1\uff0f\u58f2\u639b\u91d1\u300d\u3092\u5206\u3051\u307e\u3059\u3002\u6b21\u304b\u3089\u306f\u3001\u8acb\u6c42\u6642\u671f\u3084\u524d\u53d7\u3051\u306e\u6761\u4ef6\u304c\u7570\u306a\u308b\u4f8b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-09\"><span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u58f2\u4e0a\u30fb\u8acb\u6c42\u66f8\u306f\u7fcc\u5e74\u767a\u884c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12\u670825\u65e5\u306b\u30b5\u30fc\u30d3\u30b9\u304c\u5b8c\u4e86\u3057\u3001\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u308a\u30011\u67085\u65e5\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u4f8b\u3067\u3059\u300212\u6708\u58f2\u4e0a\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u524d\u3067\u3082\u6c7a\u7b97\u6574\u7406\u3067\u6b21\u306e\u4ed5\u8a33\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u670825\u65e5:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1 200,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8 200,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1\u67085\u65e5\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u306f\u3001\u3059\u3067\u306b\u8a08\u4e0a\u3057\u305f\u58f2\u639b\u91d1\u3068\u540c\u4e00\u8acb\u6c42\u3067\u3042\u308b\u3053\u3068\u3092\u7d10\u4ed8\u3051\u3001\u58f2\u4e0a\u4ed5\u8a33\u3092\u91cd\u8907\u767b\u9332\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8acb\u6c42\u66f8\u767a\u884c\u3092\u8a3c\u62e0\u3068\u3057\u3066\u4fdd\u5b58\u3057\u3064\u3064\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u306f\u524d\u5e74\u8a08\u4e0a\u6e08\u307f\u3067\u3042\u308b\u3053\u3068\u3092\u8b58\u5225\u3067\u304d\u308b\u756a\u53f7\u3092\u6b8b\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3092\u9023\u643a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7fcc\u5e74\u8acb\u6c42\u30c7\u30fc\u30bf\u304c\u81ea\u52d5\u3067\u58f2\u4e0a\u4ed5\u8a33\u3092\u4f5c\u3089\u306a\u3044\u3088\u3046\u8a2d\u5b9a\u30fb\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-10\"><span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u306b\u5168\u984d\u524d\u53d7\u3051\u30fb\u63d0\u4f9b\u306f\u7fcc\u5e74<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u306b10\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u30011\u6708\u306b\u5546\u54c1\u5f15\u6e21\u3057\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u306e\u5165\u91d1\u6642:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1 100,000\u5186<\/td><td>\u524d\u53d7\u91d1 100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1\u6708\u306e\u58f2\u4e0a\u6642:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u524d\u53d7\u91d1 100,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8 100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u53d7\u91d1\u306f\u58f2\u4e0a\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u8ca0\u50b5\u3067\u3059\u3002\u5165\u91d1\u304c\u3042\u3063\u305f\u3060\u3051\u306712\u6708\u58f2\u4e0a\u306b\u3057\u306a\u3044\u3088\u3046\u3001\u63d0\u4f9b\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-11\"><span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u306b\u4e00\u90e8\u524d\u53d7\u3051\u30fb\u6b8b\u984d\u306f\u7fcc\u5e74\u5165\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u984d10\u4e07\u5186\u306e\u3046\u3061\u300112\u6708\u306b6\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u30011\u6708\u306e\u63d0\u4f9b\u5b8c\u4e86\u6642\u306b\u6b8b\u308a4\u4e07\u5186\u3092\u8acb\u6c42\u3059\u308b\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u306e\u524d\u53d7\u3051:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1 60,000\u5186<\/td><td>\u524d\u53d7\u91d1 60,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1\u6708\u306e\u58f2\u4e0a\u8a08\u4e0a:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:520px;table-layout:auto;\"><thead><tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr><\/thead><tbody><tr><td>\u524d\u53d7\u91d160,000\u5186\uff0b\u58f2\u639b\u91d140,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8100,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1\u6708\u306e\u6b8b\u984d\u5165\u91d1:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1 40,000\u5186<\/td><td>\u58f2\u639b\u91d1 40,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u90e8\u5165\u91d1\u3092\u58f2\u639b\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u6b8b\u9ad8\u3068\u3057\u3066\u653e\u7f6e\u305b\u305a\u3001\u58f2\u4e0a\u524d\u306a\u3089\u524d\u53d7\u91d1\u3078\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-12\"><span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5185\u306b\u4e00\u90e8\u58f2\u4e0a\u304c\u6210\u7acb\u3057\u3001\u6b8b\u308a\u306f\u7fcc\u5e74<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u7d0d\u5951\u7d04\u306a\u3069\u3067\u3001\u5f15\u304d\u6e21\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u58f2\u4e0a\u304c\u6210\u7acb\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7dcf\u984d100\u4e07\u5186\u306e\u3046\u3061\u300112\u6708\u306b40\u4e07\u5186\u5206\u30011\u6708\u306b60\u4e07\u5186\u5206\u3092\u5f15\u304d\u6e21\u3057\u3001\u5404\u90e8\u5206\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5358\u7d14\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1 400,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8 400,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1\u6708:<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1 600,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8 600,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u4e0a\u3001\u90e8\u5206\u5f15\u6e21\u3057\u3067\u5bfe\u4fa1\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5358\u306b\u793e\u5185\u4f5c\u696d\u304c40\uff05\u9032\u3093\u3060\u3060\u3051\u3067\u3001\u3053\u306e\u4ed5\u8a33\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-13\"><span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u304c\u7fcc\u5e74\u306b\u78ba\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u58f2\u4e0a\u306b\u3064\u3044\u3066\u30011\u6708\u306b\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u5f53\u521d\u304b\u3089\u8fd4\u54c1\u6a29\u3084\u4fa1\u683c\u8abf\u6574\u304c\u3042\u3063\u305f\u304b\u3001\u6c7a\u7b97\u65e5\u5f8c\u306b\u65b0\u305f\u306a\u4e8b\u8c61\u304c\u8d77\u304d\u305f\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u4f5c\u6210\u6642\u306b\u5224\u660e\u3057\u3066\u3044\u308b\u60c5\u5831\u3092\u6574\u7406\u3057\u3001\u524d\u671f\u306e\u898b\u7a4d\u4fee\u6b63\u30fb\u5f8c\u767a\u4e8b\u8c61\u30fb\u7fcc\u671f\u306e\u58f2\u4e0a\u8fd4\u54c1\u7b49\u306e\u3069\u308c\u306b\u5f53\u305f\u308b\u304b\u3001\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-04\"><span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1096\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3.webp\" alt=\"\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9055\u3044\u3002\u6cd5\u4eba\u306f\u4e8b\u696d\u5e74\u5ea6\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u539f\u5247\u3068\u3057\u3066\u66a6\u5e74\u3067\u533a\u5207\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u300c\u5165\u91d1\u3055\u308c\u305f\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u3092\u6c7a\u3081\u308b\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\" class=\"wp-image-3551\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3-300x274.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3-1024x935.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-04-v3-768x701.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6cd5\u4eba\u306f\u4e8b\u696d\u5e74\u5ea6\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u539f\u5247\u3068\u3057\u3066\u66a6\u5e74\u3067\u533a\u5207\u308a\u307e\u3059\u3002<\/strong>\u3069\u3061\u3089\u3082\u300c\u5165\u91d1\u3055\u308c\u305f\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u3092\u6c7a\u3081\u308b\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-14\"><span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6cd5\u4eba\u306f\u6c7a\u7b97\u65e5\u3067\u4e8b\u696d\u5e74\u5ea6\u3092\u533a\u5207\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">3\u6708\u6c7a\u7b97\u6cd5\u4eba\u306a\u30893\u670831\u65e5\u300112\u6708\u6c7a\u7b97\u6cd5\u4eba\u306a\u308912\u670831\u65e5\u304c\u5e74\u5ea6\u5883\u754c\u3067\u3059\u3002\u5f15\u6e21\u3057\u30fb\u5f79\u52d9\u63d0\u4f9b\u306e\u6642\u671f\u3092\u78ba\u8a8d\u3057\u3001\u5f53\u671f\u58f2\u4e0a\u3068\u7fcc\u671f\u58f2\u4e0a\u3092\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e2\u3084\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306b\u306f\u3001\u8cc7\u7523\u8ca9\u58f2\u30fb\u5f79\u52d9\u63d0\u4f9b\u306e\u53ce\u76ca\u5e30\u5c5e\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3001\u7a0e\u52d9\u4e0a\u5fc5\u8981\u306a\u8abf\u6574\u3092\u7a0e\u7406\u58eb\u7b49\u3068\u78ba\u304b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-15\"><span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f1\u67081\u65e5\u304b\u308912\u670831\u65e5\u3067\u533a\u5207\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u306e\u6240\u5f97\u7a0e\u306f\u66a6\u5e74\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2200.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c\u53ce\u5165\u91d1\u984d\u3068\u305d\u306e\u8a08\u7b97\u300d<\/a>\u3067\u306f\u3001\u305d\u306e\u5e74\u306b\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u8003\u3048\u65b9\u3068\u3001\u4e00\u5b9a\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u7b49\u306b\u8a8d\u3081\u3089\u308c\u308b\u73fe\u91d1\u4e3b\u7fa9\u306e\u7279\u4f8b\u304c\u6848\u5185\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u767a\u751f\u30fb\u6a29\u5229\u78ba\u5b9a\u306b\u57fa\u3065\u304f\u51e6\u7406\u3067\u306f\u300112\u6708\u306b\u58f2\u4e0a\u304c\u6210\u7acb\u30571\u6708\u5165\u91d1\u306a\u3089\u300112\u670831\u65e5\u6642\u70b9\u306e\u58f2\u639b\u91d1\u3068\u3057\u3066\u524d\u5e74\u5206\u3078\u542b\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-16\"><span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u73fe\u91d1\u4e3b\u7fa9\u306e\u7279\u4f8b\u306f\u8981\u4ef6\u30fb\u5c4a\u51fa\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306f\u3001\u305d\u306e\u5e74\u306e\u524d\u3005\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u9752\u8272\u7533\u544a\u8005\u3067\u3059\u3002\u91d1\u984d\u306f\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u30fb\u63a7\u9664\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u5165\u308c\u306a\u3044\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u300c\u58f2\u4e0a300\u4e07\u5186\u4ee5\u4e0b\u300d\u3084\u300c\u524d\u5e74\u306e\u6240\u5f97\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u30021\u670816\u65e5\u4ee5\u5f8c\u306e\u65b0\u898f\u958b\u696d\u306f\u958b\u696d\u304b\u30892\u304b\u6708\u4ee5\u5185\u3068\u3044\u3046\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200010.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u7279\u4f8b\u624b\u7d9a<\/a>\u3067\u5bfe\u8c61\u8981\u4ef6\u3068\u63d0\u51fa\u671f\u9650\u3092\u78ba\u8a8d\u3057\u3001\u5358\u306b\u5165\u91d1\u65e5\u3067\u8a18\u5e33\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u533a\u5225\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u81ea\u793e\u304c\u73fe\u91d1\u4e3b\u7fa9\u306e\u7279\u4f8b\u3092\u6b63\u5f0f\u306b\u9078\u629e\u3057\u3066\u3044\u308b\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u30fb\u5c4a\u51fa\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u7f72\u30fb\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-17\"><span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6cd5\u4eba\u6210\u308a\u306e\u5e74\u306f\u500b\u4eba\u3068\u6cd5\u4eba\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u304b\u3089\u6cd5\u4eba\u3078\u79fb\u884c\u3057\u305f\u5e74\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306e\u58f2\u639b\u91d1\u3092\u6cd5\u4eba\u304c\u5f15\u304d\u7d99\u3050\u306e\u304b\u3001\u500b\u4eba\u304c\u56de\u53ce\u3059\u308b\u306e\u304b\u3001\u8b72\u6e21\u30fb\u73fe\u7269\u51fa\u8cc7\u7b49\u306e\u5951\u7d04\u3068\u7a0e\u52d9\u51e6\u7406\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u53e3\u5ea7\u3060\u3051\u6cd5\u4eba\u3078\u5909\u3048\u3001\u58f2\u4e0a\u30fb\u50b5\u6a29\u306e\u5e30\u5c5e\u3092\u66d6\u6627\u306b\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\"><span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6c7a\u7b97\u3067\u58f2\u639b\u91d1\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1160\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3.webp\" alt=\"\u6c7a\u7b97\u3067\u58f2\u639b\u91d1\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806\u3002\u5e74\u5ea6\u307e\u305f\u304e\u306e\u8aa4\u308a\u306f\u3001\u8acb\u6c42\u66f8\u4e00\u89a7\u3060\u3051\u3067\u306a\u304f\u6c7a\u7b97\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u3092\u4e21\u5074\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3068\u767a\u898b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\" class=\"wp-image-3552\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3-300x290.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3-1024x990.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-05-v3-768x742.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5e74\u5ea6\u307e\u305f\u304e\u306e\u8aa4\u308a\u306f\u3001\u8acb\u6c42\u66f8\u4e00\u89a7\u3060\u3051\u3067\u306a\u304f\u6c7a\u7b97\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u3092\u4e21\u5074\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3068\u767a\u898b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u6c7a\u7b97\u30ab\u30c3\u30c8\u30aa\u30d5\u78ba\u8a8d<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u6c7a\u7b97\u65e5\u524d\u5f8c\u306e\u51fa\u8377\u30fb\u7d0d\u54c1\u30fb\u691c\u53ce\u3092\u62bd\u51fa<\/li>\n<li>\u7fcc\u6708\u767a\u884c\u8acb\u6c42\u66f8\u304b\u3089\u5f53\u671f\u58f2\u4e0a\u3092\u9006\u5f15\u304d<\/li>\n<li>\u5f53\u671f\u767a\u884c\u8acb\u6c42\u66f8\u304b\u3089\u7fcc\u671f\u63d0\u4f9b\u5206\u3092\u62bd\u51fa<\/li>\n<li>\u58f2\u639b\u91d1\u5143\u5e33\u3068\u8acb\u6c42\u4e00\u89a7\u3092\u7167\u5408<\/li>\n<li>\u7fcc\u671f\u5165\u91d1\u3067\u671f\u672b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3092\u78ba\u8a8d<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-18\"><span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) 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class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u7fcc\u671f\u8acb\u6c42\u304b\u3089\u5f53\u671f\u58f2\u4e0a\u3092\u63a2\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7fcc\u671f\u6700\u521d\u306e\u8acb\u6c42\u66f8\u4e00\u89a7\u3092\u78ba\u8a8d\u3057\u3001\u524d\u671f\u4e2d\u306b\u5f15\u6e21\u3057\u30fb\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u62bd\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8acb\u6c42\u66f8\u304c\u7fcc\u671f\u3060\u304b\u3089\u672a\u8a08\u4e0a\u306b\u306a\u3063\u305f\u58f2\u4e0a\u3092\u898b\u3064\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-20\"><span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 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href=\"\/column\/yayoi-accounts-receivable-input\/\">\u5f25\u751f\u4f1a\u8a08\u3067\u306e\u58f2\u639b\u91d1\u5165\u529b\u65b9\u6cd5<\/a>\u3082\u53c2\u8003\u306b\u3001\u58f2\u4e0a\u30fb\u5165\u91d1\u30fb\u671f\u672b\u6b8b\u9ad8\u3092\u53d6\u5f15\u5148\u5225\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u3001\u9577\u671f\u6ede\u7559\u3001\u76f8\u624b\u5148\u4e0d\u660e\u3068\u306a\u3063\u3066\u3044\u308b\u660e\u7d30\u306f\u539f\u56e0\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-22\"><span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u7fcc\u671f\u5165\u91d1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7fcc\u671f\u306e\u901a\u5e33\u3068\u671f\u672b\u58f2\u639b\u91d1\u3092\u7a81\u304d\u5408\u308f\u305b\u3001\u8acb\u6c42\u984d\u30fb\u5165\u91d1\u984d\u30fb\u540d\u7fa9\u30fb\u65e5\u4ed8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7fcc\u671f\u5165\u91d1\u306f\u671f\u672b\u6b8b\u9ad8\u306e\u56de\u53ce\u3092\u78ba\u8a8d\u3059\u308b\u8cc7\u6599\u3067\u3059\u304c\u3001\u5165\u91d1\u65e5\u3092\u524d\u671f\u3078\u623b\u3059\u51e6\u7406\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u7fcc\u5e74\u6700\u521d\u306e\u8acb\u6c42\u66f8\u3068\u3001\u5e74\u672b\u6700\u5f8c\u306e\u7d0d\u54c1\u30fb\u691c\u53ce\u4e00\u89a7\u3092\u7a81\u304d\u5408\u308f\u305b\u308b\u3068\u3001\u8acb\u6c42\u66f8\u767a\u884c\u5f85\u3061\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u898b\u3064\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\"><span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5ea6\u307e\u305f\u304e\u3067\u3088\u304f\u3042\u308b\u30df\u30b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1026\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3.webp\" alt=\"\u5e74\u5ea6\u307e\u305f\u304e\u3067\u3088\u304f\u3042\u308b\u30df\u30b9\u3002\u540c\u3058\u58f2\u4e0a\u3092\u4e8c\u56de\u8a18\u9332\u3059\u308b\u30df\u30b9\u3068\u3001\u3069\u3061\u3089\u306e\u5e74\u5ea6\u306b\u3082\u8a18\u9332\u3057\u306a\u3044\u30df\u30b9\u306e\u4e21\u65b9\u304c\u3042\u308a\u307e\u3059\u3002\" class=\"wp-image-3553\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3-300x257.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3-1024x876.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-06-v3-768x657.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u540c\u3058\u58f2\u4e0a\u3092\u4e8c\u56de\u8a18\u9332\u3059\u308b\u30df\u30b9\u3068\u3001\u3069\u3061\u3089\u306e\u5e74\u5ea6\u306b\u3082\u8a18\u9332\u3057\u306a\u3044\u30df\u30b9\u306e\u4e21\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-23\"><span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u7fcc\u5e74\u5165\u91d1\u6642\u306b\u518d\u3073\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u5e74\u306b\u300c\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u3092\u767b\u9332\u6e08\u307f\u306a\u306e\u306b\u3001\u7fcc\u5e74\u5165\u91d1\u3092\u300c\u666e\u901a\u9810\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u3068\u3059\u308b\u3068\u4e8c\u91cd\u8a08\u4e0a\u3067\u3059\u3002\u7fcc\u5e74\u5165\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u300c\u666e\u901a\u9810\u91d1\uff0f\u58f2\u639b\u91d1\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-24\"><span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u7fcc\u5e74\u8acb\u6c42\u66f8\u3092\u81ea\u52d5\u9023\u643a\u3057\u3066\u4e8c\u91cd\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u6574\u7406\u306712\u6708\u58f2\u4e0a\u3092\u624b\u5165\u529b\u3057\u30011\u6708\u306b\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u540c\u3058\u58f2\u4e0a\u304c\u81ea\u52d5\u9023\u643a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3078\u8acb\u6c42\u756a\u53f7\u3092\u4ed8\u3051\u3001\u81ea\u52d5\u9023\u643a\u6642\u306e\u6d88\u8fbc\u30fb\u632f\u66ff\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-25\"><span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8acb\u6c42\u66f8\u304c\u7fcc\u5e74\u3060\u304b\u3089\u524d\u5e74\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u306a\u3044<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u671f\u672b\u58f2\u639b\u91d1\u306f\u958b\u59cb\u6b8b\u9ad8\u3068\u3057\u3066\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002\u7fcc\u671f\u9996\u306b\u300c\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u3092\u518d\u767b\u9332\u3059\u308b\u3068\u3001\u50b5\u6a29\u3068\u58f2\u4e0a\u306e\u4e21\u65b9\u304c\u4e8c\u91cd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u7fcc\u671f\u9996\u306e\u7e70\u8d8a\u6b8b\u9ad8\u306f\u65b0\u3057\u3044\u58f2\u4e0a\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u58f2\u4e0a\u9ad8\u3092\u76f8\u624b\u79d1\u76ee\u306b\u3057\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-28\"><span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u73fe\u91d1\u4e3b\u7fa9\u306e\u3064\u3082\u308a\u3067\u5165\u91d1\u6642\u3060\u3051\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u4e3b\u7fa9\u306e\u7279\u4f8b\u306b\u306f\u8981\u4ef6\u30fb\u5c4a\u51fa\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u304c\u3001\u5165\u91d1\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u5e74\u5ea6\u3092\u6c7a\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u524d\u671f\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3068\u7fcc\u671f\u306e\u81ea\u52d5\u9023\u643a\u306b\u306f\u3001\u540c\u3058\u8acb\u6c42\u756a\u53f7\u3092\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002\u4e8c\u91cd\u8a08\u4e0a\u306e\u691c\u7d22\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-07\"><span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5ea6\u307e\u305f\u304e\u306e\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3059\u308b\u65b9\u6cd5<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1090\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3.webp\" alt=\"\u5e74\u5ea6\u307e\u305f\u304e\u306e\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u3002\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u30fb\u8acb\u6c42\u30fb\u5165\u91d1\u3092\u540c\u3058\u7ba1\u7406\u756a\u53f7\u3067\u3064\u306a\u3052\u307e\u3059\u3002\" class=\"wp-image-3554\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3-300x273.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3-1024x930.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-07-v3-768x698.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u30fb\u8acb\u6c42\u30fb\u5165\u91d1\u3092\u540c\u3058\u7ba1\u7406\u756a\u53f7\u3067\u3064\u306a\u3052\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-29\"><span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8acb\u6c42\u756a\u53f7\u30fb\u6848\u4ef6\u756a\u53f7\u3092\u4ed5\u8a33\u3078\u5165\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u672a\u767a\u884c\u306e\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306b\u3082\u3001\u4eee\u306e\u6848\u4ef6\u756a\u53f7\u3084\u53d7\u6ce8\u756a\u53f7\u3092\u4ed8\u3051\u307e\u3059\u3002\u7fcc\u671f\u306b\u6b63\u5f0f\u306a\u8acb\u6c42\u756a\u53f7\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u4eee\u756a\u53f7\u3068\u306e\u5bfe\u5fdc\u8868\u3092\u6b8b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-30\"><span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\u3092\u6587\u66f8\u5316\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u5225\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u6587\u66f8\u306b\u3057\u3066\u3001\u4f8b\u5916\u6761\u4ef6\u3068\u3001\u7d0d\u54c1\u66f8\u30fb\u691c\u53ce\u66f8\u306a\u3069\u5fc5\u8981\u306a\u8a3c\u6191\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u62c5\u5f53\u8005\u304c\u5909\u308f\u3063\u305f\u969b\u3082\u540c\u3058\u57fa\u6e96\u3067\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u3001\u5909\u66f4\u306e\u627f\u8a8d\u624b\u9806\u3082\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-31\"><span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6708\u6b21\u3067\u3082\u8acb\u6c42\u524d\u58f2\u4e0a\u30fb\u524d\u53d7\u91d1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u3060\u3051\u8abf\u67fb\u3059\u308b\u3068\u4ef6\u6570\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u6bce\u6708\u3001\u672a\u8acb\u6c42\u58f2\u4e0a\u3001\u8acb\u6c42\u6e08\u307f\u672a\u63d0\u4f9b\u3001\u524d\u53d7\u91d1\u3001\u672a\u6d88\u8fbc\u5165\u91d1\u3092\u78ba\u8a8d\u3059\u308c\u3070\u3001\u6c7a\u7b97\u6642\u306e\u4fee\u6b63\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-32\"><span id=\"index_id38\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u639b\u91d1\u5185\u8a33\u3068\u6b8b\u9ad8\u3092\u4fdd\u5b58\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8\u3001\u8acb\u6c42\u66f8\u5225\u660e\u7d30\u3001\u7fcc\u671f\u5165\u91d1\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7533\u544a\u3067<a href=\"\/column\/accounts-receivable-statement\/\">\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u306e\u5185\u8a33\u66f8<\/a>\u3092\u4f5c\u308b\u5834\u5408\u3082\u3001\u5143\u5e33\u3068\u306e\u7167\u5408\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-button #32a7de_ is-style-btn_solid\"><a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-statement\/\" class=\"swell-block-button__link\"><span>\u6c7a\u7b97\u6642\u306e\u58f2\u639b\u91d1\u5185\u8a33\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-08\"><span id=\"index_id39\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u4ed5\u8a33\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1106\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3.webp\" alt=\"\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u4ed5\u8a33\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u300212\u6708\u306e\u58f2\u4e0a\u306f\u5e74\u5185\u306b\u8a08\u4e0a\u3057\u30011\u6708\u306e\u5165\u91d1\u6642\u306b\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002\" class=\"wp-image-3555\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3-300x277.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3-1024x944.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-year-end-entry-h2-08-v3-768x708.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-33\"><span id=\"index_id40\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>12\u6708\u306e\u58f2\u4e0a\u304c1\u6708\u5165\u91d1\u306e\u5834\u5408\u306e\u4ed5\u8a33\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12\u6708\u306b\u58f2\u4e0a\u8a08\u4e0a\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u300112\u6708\u306b\u300c\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u9ad8\u300d\u30011\u6708\u306e\u5165\u91d1\u6642\u306b\u300c\u666e\u901a\u9810\u91d1\uff0f\u58f2\u639b\u91d1\u300d\u3068\u3057\u307e\u3059\u3002<\/strong>\u7a0e\u629c\u30fb\u6d88\u8cbb\u7a0e\u3092\u7701\u7565\u3057\u305f\u57fa\u672c\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-34\"><span id=\"index_id41\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8acb\u6c42\u66f8\u30921\u6708\u306b\u767a\u884c\u3057\u305f\u30891\u6708\u58f2\u4e0a\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3060\u3051\u3067\u306f\u6c7a\u307e\u308a\u307e\u305b\u3093\u300212\u6708\u306b\u5f15\u6e21\u3057\u30fb\u5f79\u52d9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3066\u58f2\u4e0a\u304c\u524d\u5e74\u3078\u5e30\u5c5e\u3059\u308b\u306a\u3089\u3001\u8acb\u6c42\u66f8\u304c1\u6708\u3067\u308212\u6708\u306e\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-35\"><span id=\"index_id42\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>12\u6708\u306b\u5165\u91d1\u3055\u308c\u3001\u5546\u54c1\u63d0\u4f9b\u304c1\u6708\u306e\u5834\u5408\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u524d\u306e\u5165\u91d1\u306a\u3089\u300112\u6708\u306f\u300c\u666e\u901a\u9810\u91d1\uff0f\u524d\u53d7\u91d1\u300d\u7b49\u3068\u3057\u30011\u6708\u306b\u58f2\u4e0a\u8a08\u4e0a\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u524d\u53d7\u91d1\u3092\u58f2\u4e0a\u9ad8\u3078\u632f\u308a\u66ff\u3048\u308b\u65b9\u6cd5\u304c\u57fa\u672c\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-36\"><span id=\"index_id43\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u7fcc\u671f\u9996\u306b\u58f2\u639b\u91d1\u306e\u7e70\u8d8a\u4ed5\u8a33\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u901a\u5e38\u3001\u524d\u671f\u672b\u6b8b\u9ad8\u304c\u7fcc\u671f\u958b\u59cb\u6b8b\u9ad8\u3078\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u540c\u3058\u58f2\u4e0a\u3092\u7fcc\u671f\u9996\u306b\u518d\u767b\u9332\u3057\u307e\u305b\u3093\u3002\u624b\u52d5\u7e70\u8d8a\u306e\u5834\u5408\u306f\u524d\u671f\u672b\u3068\u7fcc\u671f\u9996\u306e\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8\u3092\u4e00\u81f4\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-37\"><span id=\"index_id44\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u5e74\u672b\u306b\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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