{"id":1400,"date":"2026-07-31T08:14:11","date_gmt":"2026-07-30T23:14:11","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-allowance-for-doubtful-accounts\/"},"modified":"2026-07-31T08:14:11","modified_gmt":"2026-07-30T23:14:11","slug":"accounts-receivable-allowance-for-doubtful-accounts","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-allowance-for-doubtful-accounts\/","title":{"rendered":"\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u4e00\u62ec\u8a55\u4fa1\u30fb\u500b\u5225\u8a55\u4fa1\u306e\u8003\u3048\u65b9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u30da\u30fc\u30b8\u306f\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u6b8b\u308b\u58f2\u639b\u91d1\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u3080\u984d\u3092\u3042\u3089\u304b\u3058\u3081\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u5f15\u5f53\u91d1\u3067\u3059\u3002<\/strong> \u56de\u53ce\u4e0d\u80fd\u304c\u307e\u3060\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u6bb5\u968e\u3067\u898b\u7a4d\u3082\u308b\u70b9\u304c\u3001\u5b9f\u969b\u306e\u8cb8\u5012\u308c\u3092\u51e6\u7406\u3059\u308b\u8cb8\u5012\u640d\u5931\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u306e\u57fa\u672c\u5f62\u306f\u3001\u501f\u65b9\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u300d\u3001\u8cb8\u65b9\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001<strong><span 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class=\"wp-block-list\">\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u8cb8\u5012\u640d\u5931\u306e\u9055\u3044<\/li>\n<li>\u4e00\u62ec\u8a55\u4fa1\u3068\u500b\u5225\u8a55\u4fa1\u306e\u8003\u3048\u65b9<\/li>\n<li>\u5dee\u984d\u88dc\u5145\u6cd5\u306b\u3088\u308b\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/li>\n<li>\u58f2\u639b\u91d1\u5e74\u9f62\u8868\u30fb\u56de\u53ce\u8a18\u9332\u304b\u3089\u898b\u7a4d\u3082\u308b\u624b\u9806<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-button #32a7de_ is-style-btn_solid\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" class=\"swell-block-button__link\" target=\"_blank\" rel=\"noopener\"><span>\u56fd\u7a0e\u5e81\u306e\u4e00\u62ec\u8a55\u4fa1\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f<\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u4e00\u822c\u50b5\u6a29\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u306e\u58f2\u639b\u91d1\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u3068\u3001\u8ab0\u306b\u3044\u304f\u3089\u8acb\u6c42\u3067\u304d\u308b\u304b\u5206\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u58f2\u639b\u91d1\u306e\u7dcf\u984d\u3092\u6b8b\u3057\u3001\u8a55\u4fa1\u52d8\u5b9a\u3067\u3042\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u63a7\u9664\u3059\u308b\u5f62\u3067\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1100\u4e07\u5186\u3001\u8cb8\u5012\u5f15\u5f53\u91d12\u4e07\u5186\u306a\u3089\u3001\u50b5\u6a29\u306e\u5e33\u7c3f\u6b8b\u9ad8100\u4e07\u5186\u3068\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc2\u4e07\u5186\u3092\u5225\u3005\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cbb\u7528\u3068\u5f15\u5f53\u91d1\u3092\u540c\u6642\u306b\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u6574\u7406\u3067\u306f\u3001\u5fc5\u8981\u306a\u7e70\u5165\u984d\u3092\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u300d\u3068\u3044\u3046\u8cbb\u7528\u3078\u8a08\u4e0a\u3057\u3001\u8cb8\u65b9\u3078\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u3092\u7f6e\u304d\u307e\u3059\u3002\u7fcc\u671f\u306b\u5b9f\u969b\u306e\u8cb8\u5012\u308c\u304c\u8d77\u304d\u305f\u3068\u304d\u306f\u3001\u524d\u671f\u307e\u3067\u306b\u898b\u7a4d\u3082\u3063\u305f\u7bc4\u56f2\u3092\u5f15\u5f53\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u52aa\u529b\u3092\u3084\u3081\u308b\u51e6\u7406\u3067\u306f\u306a\u3044<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4e21\u8005\u3092\u6df7\u540c\u3059\u308b\u3068\u3001\u8a08\u4e0a\u6642\u671f\u3068\u4ed5\u8a33\u3092\u8aa4\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u9805\u76ee<\/th><th>\u8cb8\u5012\u5f15\u5f53\u91d1<\/th><th>\u8cb8\u5012\u640d\u5931<\/th><\/tr>\n<tr><td>\u72b6\u614b<\/td><td>\u5c06\u6765\u306e\u56de\u53ce\u4e0d\u80fd\u3092\u898b\u7a4d\u3082\u308b<\/td><td>\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u30fb\u8981\u4ef6\u3092\u6e80\u305f\u3059<\/td><\/tr>\n<tr><td>\u4e3b\u306a\u6642\u70b9<\/td><td>\u6c7a\u7b97\u6574\u7406<\/td><td>\u8cb8\u5012\u4e8b\u7531\u304c\u751f\u3058\u305f\u6642<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u6b8b\u9ad8<\/td><td>\u539f\u5247\u6b8b\u3059<\/td><td>\u5bfe\u8c61\u50b5\u6a29\u3092\u6e1b\u3089\u3059<\/td><\/tr>\n<tr><td>\u57fa\u672c\u4ed5\u8a33<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\uff0f\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u307e\u305f\u306f\u8cb8\u5012\u640d\u5931\uff0f\u58f2\u639b\u91d1<\/td><\/tr>\n<tr><td>\u7a0e\u52d9<\/td><td>\u9069\u7528\u6cd5\u4eba\u30fb\u9650\u5ea6\u984d\u3092\u78ba\u8a8d<\/td><td>\u6cd5\u4eba\u7a0e\u4e0a\u306e\u8cb8\u5012\u8981\u4ef6\u3092\u78ba\u8a8d<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u307f\u306e\u6bb5\u968e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u65e5\u306f\u6765\u3066\u3044\u308b\u304c\u652f\u6255\u9045\u5ef6\u304c\u77ed\u671f\u9593\u3001\u9023\u7d61\u304c\u53d6\u308c\u3001\u5206\u5272\u8fd4\u6e08\u306e\u5354\u8b70\u4e2d\u306a\u3069\u3001\u307e\u3060\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u50b5\u6a29\u533a\u5206\u3068\u56de\u53ce\u53ef\u80fd\u6027\u3092\u898b\u7a4d\u3082\u308a\u3001\u5fc5\u8981\u306a\u3089\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u3057\u305f\u6bb5\u968e<\/h3>\n\n\n\n<p 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class=\"wp-block-list\">\n<li>\u901a\u5e38\u3069\u304a\u308a\u56de\u53ce\u898b\u8fbc\u307f\u306e\u4e00\u822c\u50b5\u6a29<\/li>\n<li>\u652f\u6255\u80fd\u529b\u306b\u554f\u984c\u304c\u3042\u308a\u500b\u5225\u691c\u8a0e\u3059\u308b\u50b5\u6a29<\/li>\n<li>\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u3057\u8cb8\u5012\u640d\u5931\u3092\u691c\u8a0e\u3059\u308b\u50b5\u6a29<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f1a\u8a08\u4e0a\u306e\u4e00\u62ec\u8a55\u4fa1\u3068\u500b\u5225\u8a55\u4fa1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u4e0a\u306f\u3001\u50b5\u6a29\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u8cb8\u5012\u898b\u7a4d\u9ad8\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u300c\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u300d\u300c\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u300d\u3068\u7528\u8a9e\u304c\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u76ee\u7684\u3068\u8a08\u7b97\u6839\u62e0\u3092\u6df7\u540c\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u822c\u50b5\u6a29\u306f\u307e\u3068\u3081\u3066\u898b\u7a4d\u3082\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u56de\u53ce\u6761\u4ef6\u3067\u5927\u304d\u306a\u554f\u984c\u304c\u306a\u3044\u591a\u6570\u306e\u58f2\u639b\u91d1\u306f\u3001\u904e\u53bb\u306e\u8cb8\u5012\u5b9f\u7e3e\u7387\u306a\u3069\u5408\u7406\u7684\u306a\u57fa\u6e96\u3067\u307e\u3068\u3081\u3066\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u904e\u53bb\u6570\u5e74\u306e\u8cb8\u5012\u5b9f\u7e3e\u304b\u30892\uff05\u3092\u898b\u7a4d\u3082\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u58f2\u639b\u91d1\u304c1,000\u4e07\u5186\u306a\u3089\u5fc5\u8981\u5f15\u5f53\u984d\u306f20\u4e07\u5186\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u5bfe\u8c61\u671f\u9593\u3001\u50b5\u6a29\u30b0\u30eb\u30fc\u30d7\u3001\u7570\u5e38\u5024\u306e\u6271\u3044\u3092\u4f1a\u8a08\u65b9\u91dd\u3067\u6c7a\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306f\u500b\u5225\u306b\u898b\u7a4d\u3082\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u306e\u8ca1\u653f\u72b6\u614b\u60aa\u5316\u3001\u8fd4\u6e08\u6761\u4ef6\u306e\u5927\u5e45\u5909\u66f4\u3001\u9577\u671f\u5ef6\u6ede\u306a\u3069\u304c\u3042\u308b\u50b5\u6a29\u306f\u3001\u50b5\u52d9\u8005\u3054\u3068\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u306b\u3088\u308b\u56de\u53ce\u898b\u8fbc\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u5f01\u6e08\u8a08\u753b\u306a\u3069\u3092\u8cc7\u6599\u3067\u88cf\u4ed8\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5f8b2\uff05\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u306f\u3001\u7279\u5b9a\u5148\u306e\u5927\u304d\u306a\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306f\u56de\u53ce\u53ef\u80fd\u984d\u3092\u53b3\u3057\u304f\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u7684\u30fb\u5b9f\u8cea\u7684\u306b\u7d4c\u55b6\u7834\u7dbb\u3057\u305f\u50b5\u52d9\u8005\u3078\u306e\u50b5\u6a29\u306f\u3001\u62c5\u4fdd\u51e6\u5206\u3084\u914d\u5f53\u306a\u3069\u3067\u56de\u53ce\u3067\u304d\u308b\u984d\u3092\u9664\u304d\u3001\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u50b5\u6a29\u306e\u632f\u66ff\u79d1\u76ee\u3084\u8868\u793a\u3082\u4f1a\u8a08\u57fa\u6e96\u30fb\u81ea\u793e\u65b9\u91dd\u306b\u5f93\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u5ef6\u6ede\u65e5\u6570\u3060\u3051\u300d\u3067\u81ea\u52d5\u5206\u985e\u305b\u305a\u3001\u652f\u6255\u80fd\u529b\u3001\u56de\u53ce\u884c\u52d5\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u3001\u5951\u7d04\u6761\u4ef6\u3092\u540c\u3058\u57fa\u6e96\u65e5\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u4e0a\u306e\u4e00\u62ec\u8a55\u4fa1\u3068\u500b\u5225\u8a55\u4fa1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u3067\u306f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u9069\u7528\u3067\u304d\u308b\u6cd5\u4eba\u3068\u7e70\u5165\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u8cbb\u7528\u8a08\u4e0a\u3057\u305f\u5168\u984d\u304c\u305d\u306e\u307e\u307e\u640d\u91d1\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u7bc4\u56f2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81No.5500\u306f\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3092\u3001\u58f2\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u91d1\u92ad\u50b5\u6a29\u3067\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3092\u9664\u3044\u305f\u3082\u306e\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u672a\u53ce\u306e\u8acb\u8ca0\u91d1\u30fb\u624b\u6570\u6599\u306a\u3069\u542b\u307e\u308c\u308b\u4f8b\u3068\u3001\u4fdd\u8a3c\u91d1\u30fb\u6577\u91d1\u30fb\u524d\u6e21\u91d1\u306a\u3069\u542b\u307e\u308c\u306a\u3044\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52d8\u5b9a\u79d1\u76ee\u540d\u3060\u3051\u3067\u5bfe\u8c61\u306b\u305b\u305a\u3001\u50b5\u6a29\u304c\u3069\u306e\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b9f\u7e3e\u7e70\u5165\u7387\u3068\u6cd5\u5b9a\u7e70\u5165\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81No.5501\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u671f\u672b\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u3078\u3001\u904e\u53bb3\u5e74\u9593\u306e\u8cb8\u5012\u640d\u5931\u306b\u57fa\u3065\u304f\u5b9f\u7e3e\u7e70\u5165\u7387\u3092\u4e57\u3058\u308b\u6982\u8981\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5b9a\u306e\u4e2d\u5c0f\u6cd5\u4eba\u3084\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u306f\u6cd5\u5b9a\u7e70\u5165\u7387\u306b\u3088\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u6cd5\u4eba\u3001\u696d\u7a2e\u3001\u9069\u7528\u9664\u5916\u3001\u57fa\u790e\u984d\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong><span class=\"swl-marker mark_yellow\">\u53e4\u3044\u7a0e\u7387\u8868\u3084\u81ea\u793e\u306b\u9069\u7528\u3067\u304d\u306a\u3044\u6cd5\u5b9a\u7e70\u5165\u7387\u3092\u3001\u305d\u306e\u307e\u307e\u4ed5\u8a33\u984d\u3078\u4f7f\u308f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u500b\u5225\u8a55\u4fa1\u306f\u4e8b\u7531\u3068\u8cc7\u6599\u3092\u305d\u308d\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306f\u3001\u5f01\u6e08\u7336\u4e88\u3084\u652f\u6255\u80fd\u529b\u306a\u3069\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4e8b\u7531\u3068\u8a08\u7b97\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u53d6\u5f15\u5148\u306e\u696d\u7e3e\u304c\u60aa\u3044\u3068\u3044\u3046\u5370\u8c61\u3060\u3051\u3067\u640d\u91d1\u7b97\u5165\u984d\u3092\u6c7a\u3081\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u7533\u544a\u66f8\u306e\u660e\u7d30\u3001\u50b5\u6a29\u6b8b\u9ad8\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u3001\u518d\u5efa\u8a08\u753b\u3001\u5f01\u6e08\u5b9f\u7e3e\u306a\u3069\u306e\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u52d9\u5dee\u7570\u3092\u7533\u544a\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u4e0a30\u4e07\u5186\u306e\u5f15\u5f53\u304c\u5fc5\u8981\u3067\u3082\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u304c20\u4e07\u5186\u306a\u3089\u3001\u5dee\u984d10\u4e07\u5186\u306f\u7533\u544a\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u3082\u4f1a\u793e\u898f\u6a21\u30fb\u4f1a\u8a08\u57fa\u6e96\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u5225\u5224\u65ad\u306f\u9867\u554f\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\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u57fa\u672c\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u5358\u7d14\u5316\u3057\u305f\u67b6\u7a7a\u4f8b\u3067\u8aac\u660e\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u3001\u7a0e\u52b9\u679c\u3001\u50b5\u6a29\u533a\u5206\u306a\u3069\u306f\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u521d\u3081\u306620\u4e07\u5186\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u306b\u5fc5\u8981\u306a\u8cb8\u5012\u5f15\u5f53\u91d1\u309220\u4e07\u5186\u3068\u898b\u7a4d\u3082\u308a\u3001\u65e2\u5b58\u6b8b\u9ad8\u304c0\u5186\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/td><td>200,000\u5186<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>200,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u58f2\u639b\u91d1\u7b49\u304b\u3089\u63a7\u9664\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5dee\u984d\u88dc\u5145\u6cd5\u30675\u4e07\u5186\u3092\u8ffd\u52a0\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u5fc5\u8981\u984d20\u4e07\u5186\u3001\u6c7a\u7b97\u6574\u7406\u524d\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u6b8b\u9ad815\u4e07\u5186\u306a\u3089\u3001\u5dee\u984d5\u4e07\u5186\u3092\u8ffd\u52a0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/td><td>50,000\u5186<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>50,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u8981\u984d20\u4e07\u5186\u3092\u6bce\u5e74\u305d\u306e\u307e\u307e\u7e70\u308a\u5165\u308c\u308b\u3068\u3001\u65e2\u5b5815\u4e07\u5186\u3068\u5408\u308f\u305b35\u4e07\u5186\u306b\u306a\u308a\u904e\u5927\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5fc5\u8981\u984d\u304c\u6b8b\u9ad8\u3088\u308a\u5c11\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u5fc5\u8981\u984d12\u4e07\u5186\u3001\u65e2\u5b58\u6b8b\u9ad815\u4e07\u5186\u306a\u3089\u3001\u5dee\u984d3\u4e07\u5186\u3092\u623b\u3057\u5165\u308c\u308b\u51e6\u7406\u304c\u3042\u308a\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u3084\u8868\u793a\u306f\u81ea\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>30,000\u5186<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165<\/td><td>30,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d17\u66ff\u6cd5\u3092\u63a1\u7528\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u671f\u6b8b\u9ad8\u3092\u3044\u3063\u305f\u3093\u5168\u984d\u623b\u3057\u5165\u308c\u3001\u5f53\u671f\u5fc5\u8981\u984d\u3092\u6539\u3081\u3066\u7e70\u308a\u5165\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002\u6700\u7d42\u6b8b\u9ad8\u304c\u540c\u3058\u3067\u3082\u7dcf\u984d\u8868\u793a\u3084\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u7d99\u7d9a\u3057\u3066\u63a1\u7528\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u306b\u5f93\u3044\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>\u4ed5\u8a33\u3092\u5165\u308c\u308b\u524d\u306b\u3001\u5fc5\u8981\u5f15\u5f53\u984d\u3068\u6c7a\u7b97\u6574\u7406\u524d\u6b8b\u9ad8\u3092\u5225\u306e\u6b04\u3078\u7f6e\u3044\u3066\u304f\u3060\u3055\u3044\u3002\u5dee\u984d\u88dc\u5145\u6cd5\u3067\u306f\u300c\u5fc5\u8981\u984d\u2212\u65e2\u5b58\u6b8b\u9ad8\u300d\u304c\u5f53\u671f\u306e\u7e70\u5165\u30fb\u623b\u5165\u3067\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\">\u5b9f\u969b\u306b\u8cb8\u5012\u308c\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f15\u5f53\u91d1\u8a2d\u5b9a\u5f8c\u306b\u8cb8\u5012\u308c\u304c\u8d77\u304d\u305f\u3068\u304d\u306f\u3001\u50b5\u6a29\u304c\u767a\u751f\u3057\u305f\u6642\u671f\u3068\u5f15\u5f53\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u524d\u671f\u4ee5\u524d\u306e\u58f2\u639b\u91d1\u304c10\u4e07\u5186\u8cb8\u5012\u308c\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u524d\u671f\u672b\u306e\u5f15\u5f53\u5bfe\u8c61\u3060\u3063\u305f\u58f2\u639b\u91d110\u4e07\u5186\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5358\u7d14\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>100,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f15\u5f53\u91d1\u6b8b\u9ad8\u304c6\u4e07\u5186\u3057\u304b\u306a\u3051\u308c\u3070\u3001\u6b8b\u308b4\u4e07\u5186\u306e\u51e6\u7406\u3092\u8cb8\u5012\u640d\u5931\u306a\u3069\u3067\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f53\u671f\u767a\u751f\u306e\u58f2\u639b\u91d1\u304c\u8cb8\u5012\u308c\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u671f\u306b\u767a\u751f\u3057\u3001\u540c\u3058\u671f\u306b\u8cb8\u5012\u308c\u304c\u78ba\u5b9a\u3057\u305f\u50b5\u6a29\u306f\u3001\u524d\u671f\u672b\u306e\u5f15\u5f53\u5bfe\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u4f8b\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e8b\u5b9f\u95a2\u4fc2\u3068\u7a0e\u52d9\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca\u304c\u751f\u3058\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u53bb\u306b\u8cb8\u5012\u51e6\u7406\u3057\u305f\u50b5\u6a29\u3092\u5f8c\u65e5\u56de\u53ce\u3067\u304d\u305f\u5834\u5408\u306f\u3001\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca\u306a\u3069\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u56de\u53ce\u984d\u3068\u5143\u306e\u8cb8\u5012\u8a18\u9332\u3092\u7d10\u3065\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/urikakekin-herasu-shiwake\/\">\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059\u4ed5\u8a33<\/a>\u3067\u306f\u3001\u5165\u91d1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u30fb\u8cb8\u5012\u308c\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u671f\u672b\u58f2\u639b\u91d1\u304b\u3089\u5f15\u5f53\u984d\u3092\u6c7a\u3081\u308b\u624b\u9806<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u7a4d\u7387\u3092\u5148\u306b\u6c7a\u3081\u305a\u3001\u50b5\u6a29\u6b8b\u9ad8\u306e\u6b63\u78ba\u6027\u304b\u3089\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5f97\u610f\u5148\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u4e00\u81f4\u3055\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u5f97\u610f\u5148\u5225\u5408\u8a08\u3068\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u7167\u5408\u3057\u307e\u3059\u3002\u5165\u91d1\u672a\u6d88\u8fbc\u3001\u4e8c\u91cd\u8acb\u6c42\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u672a\u51e6\u7406\u3092\u76f4\u3057\u3066\u304b\u3089\u5f15\u5f53\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/urikakekin-motocho\/\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u66f8\u304d\u65b9<\/a>\u3092\u53c2\u7167\u3057\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u30fb\u652f\u6255\u671f\u65e5\u30fb\u5165\u91d1\u3092\u3064\u306a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u58f2\u639b\u91d1\u5e74\u9f62\u8868\u3092\u4f5c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u5230\u6765\u30011\u301c30\u65e5\u5ef6\u6ede\u300131\u301c60\u65e5\u300161\u301c90\u65e5\u300190\u65e5\u8d85\u306a\u3069\u3001\u81ea\u793e\u306e\u56de\u53ce\u30b5\u30a4\u30c8\u306b\u5408\u3046\u533a\u5206\u3067\u6b8b\u9ad8\u3092\u4e26\u3079\u307e\u3059\u3002<a href=\"\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u5e74\u9f62\u8868<\/a>\u306f\u3001\u4f5c\u308a\u65b9\u3068\u6ede\u7559\u50b5\u6a29\u306e\u898b\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ef6\u6ede\u304c\u9577\u3044\u3060\u3051\u3067\u6a5f\u68b0\u7684\u306b\u8cb8\u5012\u7387100\uff05\u3068\u305b\u305a\u3001\u539f\u56e0\u3068\u56de\u53ce\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u500b\u5225\u691c\u8a0e\u5148\u3092\u629c\u304d\u51fa\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u7684\u6574\u7406\u3001\u652f\u6255\u505c\u6b62\u3001\u9577\u671f\u5ef6\u6ede\u3001\u6761\u4ef6\u5909\u66f4\u3001\u91cd\u5927\u306a\u4e89\u3044\u3001\u5927\u53e3\u96c6\u4e2d\u306a\u3069\u3092\u30ea\u30b9\u30c8\u5316\u3057\u307e\u3059\u3002\u4e00\u822c\u50b5\u6a29\u306e\u4e00\u62ec\u7387\u3092\u639b\u3051\u308b\u5bfe\u8c61\u304b\u3089\u5206\u3051\u3001\u91cd\u8907\u3092\u9632\u304e\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u62c5\u4fdd\u30fb\u4fdd\u8a3c\u30fb\u76f8\u6bba\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u8a3c\u4f1a\u793e\u3001\u62c5\u4fdd\u3001\u9810\u308a\u91d1\u3001\u540c\u3058\u53d6\u5f15\u5148\u3078\u306e\u8cb7\u639b\u91d1\u306a\u3069\u3001\u56de\u53ce\u53ef\u80fd\u984d\u3084\u5b9f\u8cea\u50b5\u6a29\u984d\u3078\u5f71\u97ff\u3059\u308b\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5951\u7d04\u3068\u6cd5\u7684\u306a\u76f8\u6bba\u53ef\u5426\u306f\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u898b\u7a4d\u6839\u62e0\u3092\u627f\u8a8d\u30fb\u4fdd\u5b58\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u50b5\u6a29\u533a\u5206\u3001\u4f7f\u7528\u7387\u3001\u5bfe\u8c61\u6b8b\u9ad8\u3001\u8a08\u7b97\u3001\u627f\u8a8d\u8005\u3001\u57fa\u6e96\u65e5\u3001\u53c2\u7167\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002\u7fcc\u671f\u306f\u5b9f\u969b\u306e\u8cb8\u5012\u308c\u3068\u6bd4\u8f03\u3057\u3001\u898b\u7a4d\u65b9\u6cd5\u3092\u898b\u76f4\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>\u8cb8\u5012\u5f15\u5f53\u91d1\u30d5\u30a1\u30a4\u30eb\u306b\u6b8b\u3059\u8cc7\u6599<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u639b\u91d1\u5143\u5e33\u30fb\u6b8b\u9ad8\u78ba\u8a8d<\/li>\n<li>\u58f2\u639b\u91d1\u5e74\u9f62\u8868<\/li>\n<li>\u7763\u4fc3\u30fb\u8fd4\u6e08\u5354\u8b70\u306e\u8a18\u9332<\/li>\n<li>\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u30fb\u76f8\u6bba\u306e\u8cc7\u6599<\/li>\n<li>\u5f15\u5f53\u7387\u306e\u7b97\u5b9a\u8868\u3068\u627f\u8a8d\u8a18\u9332<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u5f15\u5f53\u984d\u3092\u8aa4\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u3067\u3088\u304f\u8d77\u304d\u308b\u30df\u30b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u671f\u672b\u6b8b\u9ad8\u304c\u6b63\u3057\u304f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u8a08\u4e0a\u306e\u5165\u91d1\u3084\u8fd4\u54c1\u304c\u3042\u308b\u3068\u3001\u5bfe\u8c61\u58f2\u639b\u91d1\u304c\u904e\u5927\u3067\u3059\u3002\u8cb8\u5012\u7387\u304c\u6b63\u3057\u304f\u3066\u3082\u57fa\u790e\u6b8b\u9ad8\u304c\u9055\u3048\u3070\u5f15\u5f53\u984d\u3082\u8aa4\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u500b\u5225\u8a55\u4fa1\u50b5\u6a29\u3092\u4e00\u62ec\u5bfe\u8c61\u3078\u542b\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u5148\u3092\u500b\u5225\u306b30\u4e07\u5186\u898b\u7a4d\u3082\u3063\u305f\u3046\u3048\u3001\u540c\u3058\u50b5\u6a29\u3078\u4e00\u62ec\u7387\u3092\u639b\u3051\u308b\u3068\u4e8c\u91cd\u3067\u3059\u3002\u8a08\u7b97\u8868\u3067\u50b5\u6a29ID\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u524d\u671f\u6b8b\u9ad8\u3092\u7121\u8996\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u984d\u88dc\u5145\u6cd5\u306a\u306e\u306b\u5fc5\u8981\u984d\u5168\u984d\u3092\u7e70\u308a\u5165\u308c\u3001\u6b8b\u9ad8\u304c\u7a4d\u307f\u4e0a\u304c\u308a\u307e\u3059\u3002\u6c7a\u7b97\u6574\u7406\u524d\u6b8b\u9ad8\u3068\u5f53\u671f\u4f7f\u7528\u984d\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u3092\u540c\u984d\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u9650\u5ea6\u984d\u3060\u3051\u3067\u4f1a\u8a08\u898b\u7a4d\u984d\u3092\u6c7a\u3081\u308b\u3068\u3001\u5b9f\u969b\u306e\u56de\u53ce\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u4f1a\u8a08\u4e0a\u306e\u5168\u984d\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u3068\u7533\u544a\u8aa4\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f15\u5f53\u8a08\u4e0a\u3067\u7763\u4fc3\u3092\u6b62\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f15\u5f53\u91d1\u306f\u56de\u53ce\u7ba1\u7406\u306e\u4ee3\u308f\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"\/column\/accounts-receivable-guarantee\/\">\u58f2\u639b\u91d1\u4fdd\u8a3c<\/a>\u306a\u3069\u56de\u53ce\u4e0d\u80fd\u3078\u306e\u5099\u3048\u3082\u6bd4\u8f03\u3057\u3064\u3064\u3001\u8acb\u6c42\u30fb\u7763\u4fc3\u30fb\u5951\u7d04\u6539\u5584\u3092\u7d9a\u3051\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>\u5f15\u5f53\u7387\u3092\u7d30\u304b\u304f\u3059\u308b\u524d\u306b\u3001\u672a\u6d88\u8fbc\u5165\u91d1\u3068\u6ede\u7559\u7406\u7531\u3092\u76f4\u3059\u65b9\u304c\u5148\u3067\u3059\u3002\u5143\u5e33\u304c\u6b63\u3057\u304f\u3001\u500b\u5225\u691c\u8a0e\u5148\u304c\u5206\u304b\u308c\u3066\u521d\u3081\u3066\u3001\u7387\u306e\u6bd4\u8f03\u306b\u610f\u5473\u304c\u51fa\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\">\u58f2\u639b\u91d1\u3068\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306b\u306f\u5fc5\u305a\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u91cd\u8981\u6027\u3001\u50b5\u6a29\u72b6\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u6cd5\u4eba\u3084\u9650\u5ea6\u984d\u3082\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6c7a\u7b97\u65b9\u91dd\u3092\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u8cc7\u7523\u3067\u3059\u304b\u3001\u8ca0\u50b5\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306a\u3069\u306e\u50b5\u6a29\u304b\u3089\u63a7\u9664\u3059\u308b\u8a55\u4fa1\u52d8\u5b9a\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u50b5\u6a29\u306e\u63a7\u9664\u9805\u76ee\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u65b9\u6cd5\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u8868\u793a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u62ec\u8a55\u4fa1\u306f\u58f2\u639b\u91d1\u6b8b\u9ad8\u306b\u4f55\uff05\u3092\u639b\u3051\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u4e0a\u306f\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3057\u305f\u8cb8\u5012\u5b9f\u7e3e\u7387\u306a\u3069\u3092\u4f7f\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u3067\u306f\u539f\u5247\u306e\u5b9f\u7e3e\u7e70\u5165\u7387\u3084\u4e00\u5b9a\u6cd5\u4eba\u5411\u3051\u6cd5\u5b9a\u7e70\u5165\u7387\u304c\u3042\u308a\u3001\u9069\u7528\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e00\u5f8b\u306e\u7387\u3092\u5168\u793e\u3078\u5f53\u3066\u306f\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u306e\u4ed5\u8a33\u306f\u3069\u3046\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u8981\u984d20\u4e07\u5186\u3001\u65e2\u5b58\u6b8b\u9ad815\u4e07\u5186\u306e\u5dee\u984d\u88dc\u5145\u6cd5\u306a\u3089\u3001\u501f\u65b9\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u300d5\u4e07\u5186\u3001\u8cb8\u65b9\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d5\u4e07\u5186\u304c\u5358\u7d14\u4f8b\u3067\u3059\u3002\u6d17\u66ff\u6cd5\u3084\u8868\u793a\u306f\u4f1a\u8a08\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5ef6\u6ede90\u65e5\u306a\u3089\u5168\u984d\u3092\u500b\u5225\u8a55\u4fa1\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ef6\u6ede\u65e5\u6570\u306f\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u5168\u984d\u56de\u53ce\u4e0d\u80fd\u3068\u306f\u6c7a\u3081\u307e\u305b\u3093\u3002\u652f\u6255\u80fd\u529b\u3001\u8fd4\u6e08\u8a08\u753b\u3001\u4e89\u3044\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u3001\u56de\u53ce\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3057\u3001\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308c\u3070\u7a0e\u91d1\u304c\u5fc5\u305a\u6e1b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u3044\u3048\u3002\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\u3068\u3001\u6cd5\u4eba\u7a0e\u4e0a\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u984d\u306f\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u6cd5\u4eba\u3001\u50b5\u6a29\u7bc4\u56f2\u3001\u7e70\u5165\u9650\u5ea6\u3001\u7533\u544a\u660e\u7d30\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u5c06\u6765\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u3080\u984d\u3092\u3001\u8cb8\u5012\u308c\u78ba\u5b9a\u524d\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306e\u5f15\u5f53\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u78ba\u5b9a\u3057\u3001\u4e00\u822c\u50b5\u6a29\u3068\u500b\u5225\u691c\u8a0e\u50b5\u6a29\u3092\u5206\u3051\u3001\u5fc5\u8981\u984d\u3068\u65e2\u5b58\u5f15\u5f53\u6b8b\u9ad8\u306e\u5dee\u984d\u3092\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/span><\/strong> \u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u3082\u308a\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u306f\u5206\u3051\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u30fb\u671f\u672b\u306f<a href=\"\/column\/accounts-receivable-roll-forward\/\">\u58f2\u639b\u91d1\u30ed\u30fc\u30eb\u30d5\u30a9\u30ef\u30fc\u30c9<\/a>\u3067\u3001\u671f\u9996\u6b8b\u9ad8\u3001\u5f53\u671f\u58f2\u4e0a\u3001\u5165\u91d1\u3001\u5024\u5f15\u304d\u3001\u8cb8\u5012\u308c\u3001\u671f\u672b\u6b8b\u9ad8\u3092\u3064\u306a\u3050\u3068\u6f0f\u308c\u3092\u898b\u3064\u3051\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\/urikakekin-keshikomi\/\" class=\"swell-block-button__link\"><span>\u58f2\u639b\u91d1\u306e\u6d88\u8fbc\u3068\u6b8b\u9ad8\u78ba\u8a8d\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/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>\u6c7a\u7b97\u65e5\u306b\u7387\u3092\u639b\u3051\u308b\u3060\u3051\u3067\u7d42\u308f\u3089\u305b\u305a\u3001\u7fcc\u671f\u306e\u5b9f\u56de\u53ce\u3068\u7167\u5408\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u898b\u7a4d\u3082\u308a\u3068\u5b9f\u7e3e\u306e\u5dee\u3092\u6bce\u5e74\u632f\u308a\u8fd4\u308b\u3053\u3068\u304c\u3001\u5f15\u5f53\u984d\u3068\u4e0e\u4fe1\u7ba1\u7406\u306e\u7cbe\u5ea6\u3092\u4e0a\u3052\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\">\u53c2\u8003\u306b\u3057\u305f\u516c\u7684\u30fb\u516c\u5f0f\u60c5\u5831<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5500.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.5500 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