{"id":1401,"date":"2026-07-31T08:14:26","date_gmt":"2026-07-30T23:14:26","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-contract-assets\/"},"modified":"2026-10-27T13:46:07","modified_gmt":"2026-10-27T04:46:07","slug":"accounts-receivable-vs-contract-assets","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-contract-assets\/","title":{"rendered":"\u5951\u7d04\u8cc7\u7523\u3068\u306f\uff1f\u58f2\u639b\u91d1\u3068\u306e\u9055\u3044\u30fb\u632f\u66ff\u6642\u671f\u30fb\u4ed5\u8a33\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\u5951\u7d04\u4e0a\u307e\u3060\u6b8b\u3063\u3066\u3044\u308b\u6761\u4ef6\u3068\u3001\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u6642\u70b9\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>\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044\u306f\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b<\/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-vs-contract-assets-h2-01-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1386\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-01-v3.webp\" alt=\"\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044\u306f\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b\u3002\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u3067\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3068\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u533a\u5225\u3057\u307e\u3059\u3002\u5b9f\u52d9\u3067\u5f8c\u8005\u3092\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a18\u5e33\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5206\u304b\u308a\u3084\u3059\u304f\u300c\u58f2\u639b\u91d1\u300d\u3068\u8868\u73fe\u3057\u307e\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4f1a\u793e\u306e\u8868\u793a\u65b9\u91dd\u306b\u3088\u308a\u307e\u3059\u3002\" class=\"wp-image-3537\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-01-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-01-v3-260x300.webp 260w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-01-v3-887x1024.webp 887w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-01-v3-768x887.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\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u3067\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3068\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/span><\/strong>\u5b9f\u52d9\u3067\u5f8c\u8005\u3092\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a18\u5e33\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5206\u304b\u308a\u3084\u3059\u304f\u300c\u58f2\u639b\u91d1\u300d\u3068\u8868\u73fe\u3057\u307e\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4f1a\u793e\u306e\u8868\u793a\u65b9\u91dd\u306b\u3088\u308a\u307e\u3059\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>\u58f2\u639b\u91d1\u306f\u6642\u306e\u7d4c\u904e\u3060\u3051\u3067\u652f\u6255\u671f\u9650\u304c\u6765\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u3001\u5951\u7d04\u4e0a\u306e\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u3001\u3042\u3068\u306f30\u65e5\u5f8c\u306e\u652f\u6255\u671f\u65e5\u3092\u5f85\u3064\u3060\u3051\u306a\u3089\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306f\u7121\u6761\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c06\u6765\u8fd4\u54c1\u3084\u8fd4\u91d1\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3060\u3051\u3067\u3001\u5fc5\u305a\u5951\u7d04\u8cc7\u7523\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b\u306f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u524d\u306b\u4f01\u696d\u5074\u304c\u8ffd\u52a0\u3067\u4f55\u304b\u3092\u5c65\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3067\u898b\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>\u5951\u7d04\u8cc7\u7523\u306f\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u6b8b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u3042\u308a\u3001\u4e00\u90e8\u3092\u5145\u8db3\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u305f\u3082\u306e\u306e\u3001\u5951\u7d04\u4e0a\u306f\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u7d42\u3048\u306a\u3044\u3068\u8acb\u6c42\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5148\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u5bfe\u4fa1\u3078\u306e\u6a29\u5229\u306f\u3001\u7121\u6761\u4ef6\u3067\u306f\u306a\u3044\u305f\u3081\u5951\u7d04\u8cc7\u7523\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-03\"><span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u8acb\u6c42\u66f8\u767a\u884c\u306f\u7d50\u8ad6\u3067\u306f\u306a\u304f\u8a3c\u62e0\u306e\u4e00\u3064<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u4e8b\u5b9f\u3060\u3051\u3067\u306f\u3001\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u3068\u306f\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u524d\u53d7\u8acb\u6c42\u3067\u3042\u3063\u305f\u308a\u3001\u691c\u53ce\u306a\u3069\u306e\u6761\u4ef6\u304c\u6b8b\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u52d8\u5b9a\u79d1\u76ee\u306f\u8acb\u6c42\u696d\u52d9\u306e\u90fd\u5408\u3067\u306f\u306a\u304f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u6a29\u5229\u3068\u5c65\u884c\u6761\u4ef6\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u307e\u3059\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\u639b\u91d1\u30fb\u5951\u7d04\u8cc7\u7523\u30fb\u5951\u7d04\u8ca0\u50b5\u3092\u6bd4\u8f03<\/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-vs-contract-assets-h2-02-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1026\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-02-v3.webp\" alt=\"\u58f2\u639b\u91d1\u30fb\u5951\u7d04\u8cc7\u7523\u30fb\u5951\u7d04\u8ca0\u50b5\u3092\u6bd4\u8f03\u30023\u3064\u3092\u540c\u6642\u306b\u898b\u308b\u3068\u3001\u53ce\u76ca\u8a8d\u8b58\u3068\u8acb\u6c42\u30fb\u5165\u91d1\u306e\u305a\u308c\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\" class=\"wp-image-3538\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-02-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-02-v3-300x257.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-02-v3-1024x876.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-02-v3-768x657.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3\u3064\u3092\u540c\u6642\u306b\u898b\u308b\u3068\u3001\u53ce\u76ca\u8a8d\u8b58\u3068\u8acb\u6c42\u30fb\u5165\u91d1\u306e\u305a\u308c\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/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:720px;table-layout:auto;\"><tbody>\n<tr><th>\u9805\u76ee<\/th><th>\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29<\/th><th>\u5951\u7d04\u8cc7\u7523<\/th><th>\u5951\u7d04\u8ca0\u50b5<\/th><\/tr>\n<tr><td>\u4f01\u696d\u306e\u72b6\u614b<\/td><td>\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229<\/td><td>\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u4ed8\u304d\u306e\u6a29\u5229<\/td><td>\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9<\/td><\/tr>\n<tr><td>\u53ce\u76ca<\/td><td>\u901a\u5e38\u8a8d\u8b58\u6e08\u307f<\/td><td>\u8a8d\u8b58\u6e08\u307f<\/td><td>\u672a\u8a8d\u8b58\u307e\u305f\u306f\u4e00\u90e8\u672a\u8a8d\u8b58<\/td><\/tr>\n<tr><td>\u8acb\u6c42<\/td><td>\u6a29\u5229\u78ba\u5b9a<\/td><td>\u5225\u6761\u4ef6\u304c\u6b8b\u308b<\/td><td>\u524d\u53d7\u3051\u30fb\u8acb\u6c42\u5148\u884c\u306a\u3069<\/td><\/tr>\n<tr><td>\u6b21\u306e\u52d5\u304d<\/td><td>\u5165\u91d1\u3067\u6d88\u8fbc<\/td><td>\u6761\u4ef6\u5145\u8db3\u3067\u50b5\u6a29\u3078\u632f\u66ff<\/td><td>\u5c65\u884c\u3067\u53ce\u76ca\u3078\u632f\u66ff<\/td><\/tr>\n<\/tbody><\/table><\/figure>\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>\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u3078\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3001\u5bfe\u4fa1\u3092\u8acb\u6c42\u3067\u304d\u3001\u652f\u6255\u671f\u9650\u307e\u3067\u6642\u306e\u7d4c\u904e\u3060\u3051\u304c\u5fc5\u8981\u306a\u72b6\u614b\u3067\u3059\u3002\u8acb\u6c42\u5148\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u652f\u6255\u671f\u65e5\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u3068\u306f\u4f55\u304b<\/a>\u3067\u306f\u3001\u57fa\u672c\u4ed5\u8a33\u304b\u3089\u56de\u53ce\u307e\u3067\u3092\u6271\u3063\u3066\u3044\u307e\u3059\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>\u5951\u7d04\u8cc7\u7523<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u306f\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u8acb\u6c42\u6a29\u304c\u5225\u306e\u5c65\u884c\u3084\u6761\u4ef6\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002\u5951\u7d04\u756a\u53f7\u3001\u5c65\u884c\u7fa9\u52d9\u3001\u9032\u6357\u3001\u672a\u5145\u8db3\u6761\u4ef6\u3001\u8acb\u6c42\u53ef\u80fd\u65e5\u3092\u7ba1\u7406\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>\u5951\u7d04\u8ca0\u50b5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3001\u307e\u305f\u306f\u53d7\u53d6\u671f\u9650\u304c\u6765\u3066\u3044\u308b\u4e00\u65b9\u3001\u4f01\u696d\u304c\u5bfe\u5fdc\u3059\u308b\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u307e\u3060\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3059\u3002\u4e00\u822c\u306b\u524d\u53d7\u91d1\u306a\u3069\u3068\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5\u306f\u3001\u540c\u3058\u5951\u7d04\u5185\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u7d14\u984d\u3067\u8868\u793a\u3059\u308b\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8907\u6570\u5951\u7d04\u3092\u7121\u6761\u4ef6\u306b\u76f8\u6bba\u3057\u307e\u305b\u3093\u3002\u8868\u793a\u30fb\u6ce8\u8a18\u306f\u9069\u7528\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5224\u65ad\u306b\u4f7f\u30463\u3064\u306e\u78ba\u8a8d<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u305f\u304b<\/li>\n<li>\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u524d\u306b\u8ffd\u52a0\u306e\u5c65\u884c\u6761\u4ef6\u304c\u3042\u308b\u304b<\/li>\n<li>\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u305f\u5f8c\u306f\u6642\u306e\u7d4c\u904e\u3060\u3051\u3067\u652f\u6255\u308f\u308c\u308b\u304b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\"><span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u304c\u767a\u751f\u3059\u308b\u5177\u4f53\u4f8b<\/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-vs-contract-assets-h2-03-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1096\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-03-v3.webp\" alt=\"\u5951\u7d04\u8cc7\u7523\u304c\u767a\u751f\u3059\u308b\u5177\u4f53\u4f8b\u3002\u5951\u7d04\u6761\u4ef6\u3092\u5358\u7d14\u5316\u3057\u305f\u67b6\u7a7a\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u53ce\u76ca\u8a8d\u8b58\u306f\u5c65\u884c\u7fa9\u52d9\u3001\u9032\u6357\u6e2c\u5b9a\u3001\u5909\u52d5\u5bfe\u4fa1\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\" class=\"wp-image-3539\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-03-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-03-v3-300x274.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-03-v3-1024x935.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-03-v3-768x701.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\">\u5951\u7d04\u6761\u4ef6\u3092\u5358\u7d14\u5316\u3057\u305f\u67b6\u7a7a\u4f8b\u3067\u3059\u3002<\/span><\/strong>\u5b9f\u969b\u306e\u53ce\u76ca\u8a8d\u8b58\u306f\u5c65\u884c\u7fa9\u52d9\u3001\u9032\u6357\u6e2c\u5b9a\u3001\u5909\u52d5\u5bfe\u4fa1\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-07\"><span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>2\u6bb5\u968e\u306e\u30b7\u30b9\u30c6\u30e0\u958b\u767a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u7dcf\u984d1,000\u4e07\u5186\u3067\u3001\u8981\u4ef6\u5b9a\u7fa9\u3068\u958b\u767a\u304c\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3057\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u305d\u308c\u305e\u308c400\u4e07\u5186\u30fb600\u4e07\u5186\u306b\u914d\u5206\u3067\u304d\u308b\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002\u8981\u4ef6\u5b9a\u7fa9\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3066400\u4e07\u5186\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u4e00\u65b9\u3001\u5951\u7d04\u4e0a\u306f\u958b\u767a\u5b8c\u4e86\u5f8c\u3067\u306a\u3044\u3068\u5168\u984d\u8acb\u6c42\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u4ef6\u5b9a\u7fa9\u5b8c\u4e86\u6642\u70b9\u306e400\u4e07\u5186\u306f\u3001\u8ffd\u52a0\u306e\u958b\u767a\u5b8c\u4e86\u3068\u3044\u3046\u6761\u4ef6\u304c\u6b8b\u308b\u305f\u3081\u5951\u7d04\u8cc7\u7523\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\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>\u5de5\u4e8b\u30fb\u5236\u4f5c\u306e\u9032\u6357\u8a08\u4e0a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3001\u9032\u6357\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5951\u7d04\u3067\u3001\u8acb\u6c42\u304c\u7279\u5b9a\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u5230\u9054\u5f8c\u306b\u9650\u5b9a\u3055\u308c\u308b\u5834\u5408\u3067\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u984d\u3068\u8acb\u6c42\u53ef\u80fd\u984d\u306e\u5dee\u304c\u5951\u7d04\u8cc7\u7523\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u4e8b\u9014\u4e2d\u306b\u81ea\u7531\u306b\u8acb\u6c42\u3067\u304d\u308b\u5951\u7d04\u306a\u3089\u3001\u540c\u3058\u9032\u6357\u3067\u3082\u50b5\u6a29\u3068\u306a\u308b\u7bc4\u56f2\u304c\u5909\u308f\u308a\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>\u6210\u679c\u5831\u916c\u30fb\u691c\u53ce\u6761\u4ef6\u304c\u3042\u308b\u5951\u7d04<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u696d\u3092\u7d42\u3048\u3066\u3044\u3066\u3082\u3001\u9867\u5ba2\u306e\u691c\u53ce\u3084\u6210\u679c\u6761\u4ef6\u304c\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u5b9f\u8cea\u7684\u306b\u5de6\u53f3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u691c\u53ce\u304c\u5358\u306a\u308b\u5f62\u5f0f\u304b\u3001\u91cd\u8981\u306a\u6761\u4ef6\u304b\u3092\u5951\u7d04\u30fb\u5b9f\u614b\u304b\u3089\u5224\u65ad\u3057\u307e\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>\u5951\u7d04\u8cc7\u7523\u304c\u767a\u751f\u3057\u306a\u3044\u5358\u7d14\u8ca9\u58f2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u3001\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u300130\u65e5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3060\u3051\u306a\u3089\u58f2\u639b\u91d1\u7b49\u3067\u3059\u3002\u8acb\u6c42\u66f8\u3092\u7fcc\u65e5\u306b\u767a\u884c\u3059\u308b\u4e8b\u52d9\u624b\u7d9a\u304c\u6b8b\u3063\u3066\u3044\u3066\u3082\u3001\u6a29\u5229\u304c\u3059\u3067\u306b\u7121\u6761\u4ef6\u306a\u3089\u5951\u7d04\u8cc7\u7523\u3068\u306f\u9650\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>\u540c\u3058\u300c\u672a\u8acb\u6c42\u300d\u3067\u3082\u3001\u62c5\u5f53\u8005\u304c\u8acb\u6c42\u66f8\u3092\u4f5c\u3063\u3066\u3044\u306a\u3044\u3060\u3051\u306a\u306e\u304b\u3001\u5951\u7d04\u4e0a\u307e\u3060\u8acb\u6c42\u3067\u304d\u306a\u3044\u306e\u304b\u3067\u79d1\u76ee\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u672a\u8acb\u6c42\u4e00\u89a7\u306b\u7406\u7531\u6b04\u3092\u8a2d\u3051\u307e\u3057\u3087\u3046\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-04\"><span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\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-vs-contract-assets-h2-04-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1170\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-04-v3.webp\" alt=\"\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u4ed5\u8a33\u3002\u67b6\u7a7a\u306e\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u5951\u7d04\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u3001\u6761\u4ef6\u5145\u8db3\u3001\u5165\u91d1\u30923\u6bb5\u968e\u306b\u5206\u3051\u307e\u3059\u3002\" class=\"wp-image-3540\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-04-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-04-v3-300x293.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-04-v3-1024x998.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-04-v3-768x749.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u67b6\u7a7a\u306e\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u5951\u7d04\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u3001\u6761\u4ef6\u5145\u8db3\u3001\u5165\u91d1\u30923\u6bb5\u968e\u306b\u5206\u3051\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-11\"><span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>1. \u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c1\u6bb5\u968e\u306e\u8981\u4ef6\u5b9a\u7fa9\u3092\u5b8c\u4e86\u3057\u3001400\u4e07\u5186\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u307e\u3060\u8acb\u6c42\u6a29\u304c\u7121\u6761\u4ef6\u3067\u306a\u3044\u4f8b\u3067\u3059\u3002<\/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:720px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u5951\u7d04\u8cc7\u7523<\/td><td>4,000,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8<\/td><td>4,000,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u52d8\u5b9a\u79d1\u76ee\u540d\u3084\u6d88\u8cbb\u7a0e\u51e6\u7406\u306f\u4f1a\u793e\u306e\u65b9\u91dd\u30fb\u5951\u7d04\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-12\"><span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>2. \u6761\u4ef6\u3092\u6e80\u305f\u3057\u8acb\u6c42\u6a29\u304c\u7121\u6761\u4ef6\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c2\u6bb5\u968e\u304c\u5b8c\u4e86\u3057\u3001\u7b2c1\u6bb5\u968e\u306e400\u4e07\u5186\u3092\u542b\u3080\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u307e\u305a\u7b2c1\u6bb5\u968e\u5206\u3092\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/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:720px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>4,000,000\u5186<\/td><td>\u5951\u7d04\u8cc7\u7523<\/td><td>4,000,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c2\u6bb5\u968e\u306e\u5c65\u884c\u7fa9\u52d9\u3082\u5145\u8db3\u3057\u3001\u914d\u5206\u3055\u308c\u305f\u53ce\u76ca600\u4e07\u5186\u3092\u8a8d\u8b58\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u4ed5\u8a33\u3092\u52a0\u3048\u307e\u3059\u3002400\u4e07\u5186\u306e\u632f\u66ff\u306f\u65b0\u3057\u3044\u58f2\u4e0a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e600\u4e07\u5186\u306f\u7b2c2\u6bb5\u968e\u306e\u65b0\u305f\u306a\u58f2\u4e0a\u3067\u3059\u3002\u5b9f\u969b\u306f\u5951\u7d04\u5358\u4f4d\u30fb\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/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:720px;table-layout:auto;\"><thead><tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u58f2\u639b\u91d1<\/td><td>6,000,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8<\/td><td>6,000,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-13\"><span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>3. \u5165\u91d1\u3092\u53d7\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d11,000\u4e07\u5186\u304c\u666e\u901a\u9810\u91d1\u3078\u5165\u91d1\u3055\u308c\u305f\u5358\u7d14\u4f8b\u3067\u3059\u3002<\/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:720px;table-layout:auto;\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1<\/td><td>10,000,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>10,000,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e3\u6bb5\u968e\u3092\u6df7\u305c\u308b\u3068\u3001\u53ce\u76ca\u3092\u4e8c\u91cd\u8a08\u4e0a\u3057\u305f\u308a\u3001\u5951\u7d04\u8cc7\u7523\u3092\u6b8b\u3057\u305f\u307e\u307e\u58f2\u639b\u91d1\u3082\u8a08\u4e0a\u3057\u305f\u308a\u3057\u307e\u3059\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>\u4ed5\u8a33\u3068\u88dc\u52a9\u53f0\u5e33\u3092\u3064\u306a\u3050<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5951\u7d04\u8cc7\u7523\u306e\u632f\u66ff\u6642\u306b\u306f\u3001\u5951\u7d04\u756a\u53f7\u30fb\u5c65\u884c\u7fa9\u52d9\u30fb\u53ce\u76ca\u8a8d\u8b58\u65e5\u30fb\u8acb\u6c42\u6a29\u78ba\u5b9a\u65e5\u30fb\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong> \u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u305f\u5f8c\u306f\u3001\u5f97\u610f\u5148\u5143\u5e33\u3068\u5165\u91d1\u6d88\u8fbc\u3078\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u306e\u632f\u66ff\u306f\u65b0\u3057\u3044\u58f2\u4e0a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3059\u3067\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u6a29\u5229\u306e\u6027\u8cea\u304c\u5909\u308f\u308b\u51e6\u7406\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\"><span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee<\/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-vs-contract-assets-h2-05-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1026\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-05-v3.webp\" alt=\"\u5951\u7d04\u8cc7\u7523\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee\u3002\u672a\u56de\u53ce\u30fb\u672a\u8acb\u6c42\u3068\u3044\u3046\u898b\u305f\u76ee\u3060\u3051\u3067\u79d1\u76ee\u3092\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\" class=\"wp-image-3541\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-05-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-05-v3-300x257.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-05-v3-1024x876.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-05-v3-768x657.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\">\u672a\u56de\u53ce\u30fb\u672a\u8acb\u6c42\u3068\u3044\u3046\u898b\u305f\u76ee\u3060\u3051\u3067\u79d1\u76ee\u3092\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-15\"><span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u672a\u53ce\u5165\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u306b\u3001\u672c\u6765\u306e\u55b6\u696d\u53d6\u5f15\u4ee5\u5916\u304b\u3089\u751f\u3058\u308b\u672a\u56de\u53ce\u984d\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u3067\u3059\u3002<a href=\"\/column\/urikakekin-mishunyuukin-chigai\/\">\u58f2\u639b\u91d1\u3068\u672a\u53ce\u5165\u91d1\u306e\u9055\u3044<\/a>\u306f\u3001\u53d6\u5f15\u306e\u4e3b\u76ee\u7684\u3068\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u8cc7\u7523\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u6761\u4ef6\u4ed8\u304d\u306e\u6a29\u5229\u3068\u3044\u3046\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-16\"><span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u4ed5\u639b\u54c1\u30fb\u68da\u5378\u8cc7\u7523<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u3060\u53ce\u76ca\u8a8d\u8b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u4f5c\u696d\u3084\u88fd\u9020\u539f\u4fa1\u306f\u3001\u4ed5\u639b\u54c1\u306a\u3069\u3067\u51e6\u7406\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u8cc7\u7523\u306f\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u305f\u5f8c\u306e\u5bfe\u4fa1\u3078\u306e\u6a29\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u696d\u3057\u305f\u304b\u3089\u76f4\u3061\u306b\u5951\u7d04\u8cc7\u7523\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-17\"><span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u524d\u53d7\u91d1\u30fb\u5951\u7d04\u8ca0\u50b5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u304b\u3089\u5148\u306b\u53d7\u3051\u53d6\u3063\u305f\u4ee3\u91d1\u3067\u3001\u307e\u3060\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u306a\u3089\u4f01\u696d\u5074\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u6b8b\u308a\u307e\u3059\u3002\u5951\u7d04\u8cc7\u7523\u3068\u306f\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u5411\u304d\u304c\u9006\u3067\u3059\u3002<\/p>\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) + 16px);\"><\/span>\u4eee\u6255\u91d1\u30fb\u7acb\u66ff\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u306e\u305f\u3081\u306b\u4e00\u6642\u7684\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3067\u306f\u306a\u304f\u7acb\u66ff\u91d1\u306a\u3069\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8acb\u6c42\u5185\u5bb9\u3068\u53ce\u76ca\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\"><span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u6c7a\u7b97\u3067\u5951\u7d04\u8cc7\u7523\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-vs-contract-assets-h2-06-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1316\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-06-v3.webp\" alt=\"\u6c7a\u7b97\u3067\u5951\u7d04\u8cc7\u7523\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806\u3002\u5951\u7d04\u8cc7\u7523\u306f\u8acb\u6c42\u66f8\u53f0\u5e33\u3060\u3051\u3067\u306f\u898b\u3064\u3051\u306b\u304f\u3044\u305f\u3081\u3001\u5951\u7d04\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u9032\u6357\u304b\u3089\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002\" class=\"wp-image-3542\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-06-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-06-v3-274x300.webp 274w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-06-v3-934x1024.webp 934w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-06-v3-768x842.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5951\u7d04\u8cc7\u7523\u306f\u8acb\u6c42\u66f8\u53f0\u5e33\u3060\u3051\u3067\u306f\u898b\u3064\u3051\u306b\u304f\u3044\u305f\u3081\u3001\u5951\u7d04\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u9032\u6357\u304b\u3089\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-19\"><span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>1. \u53ce\u76ca\u8a8d\u8b58\u6e08\u307f\u30fb\u672a\u8acb\u6c42\u6848\u4ef6\u3092\u62bd\u51fa\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u8a08\u4e0a\u3055\u308c\u305f\u6848\u4ef6\u306e\u3046\u3061\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u8acb\u6c42\u984d\u304c\u58f2\u4e0a\u984d\u3088\u308a\u5c11\u306a\u3044\u3082\u306e\u3092\u4e00\u89a7\u306b\u3057\u307e\u3059\u3002\u5dee\u984d\u304c\u5951\u7d04\u8cc7\u7523\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u7406\u7531\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-20\"><span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>2. \u5951\u7d04\u306e\u8acb\u6c42\u6761\u4ef6\u3092\u8aad\u3080<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u66f8\u3067\u3001\u5de5\u7a0b\u3054\u3068\u306e\u5230\u9054\u70b9\u3001\u691c\u53ce\u3001\u8ffd\u52a0\u306e\u4f5c\u696d\u3001\u9867\u5ba2\u306e\u627f\u8a8d\u3001\u6210\u679c\u6761\u4ef6\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002\u5951\u7d04\u5909\u66f4\u3084\u53e3\u982d\u5408\u610f\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5909\u66f4\u3092\u627f\u8a8d\u3057\u305f\u30e1\u30fc\u30eb\u3084\u8b70\u4e8b\u9332\u3082\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-21\"><span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>3. \u5c65\u884c\u7fa9\u52d9\u3068\u9032\u6357\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u306e\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u3044\u3064\u79fb\u8ee2\u3057\u305f\u304b\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3059\u308b\u5834\u5408\u306e\u9032\u6357\u6e2c\u5b9a\u304c\u5408\u7406\u7684\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u55b6\u696d\u30fb\u73fe\u5834\u30fb\u7d4c\u7406\u3067\u3001\u9032\u6357\u3084\u5c65\u884c\u72b6\u6cc1\u3092\u96c6\u8a08\u3059\u308b\u57fa\u6e96\u65e5\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-22\"><span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>4. \u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u65e5\u3092\u7279\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u306a\u304f\u306a\u3063\u305f\u65e5\u3092\u5951\u7d04\u66f8\u30fb\u691c\u53ce\u8a18\u9332\u304b\u3089\u7279\u5b9a\u3057\u3001\u305d\u306e\u65e5\u306b\u5951\u7d04\u8cc7\u7523\u3092\u50b5\u6a29\u3078\u632f\u308a\u66ff\u3048\u307e\u3057\u3087\u3046\u3002\u8acb\u6c42\u66f8\u767a\u884c\u304c\u9045\u308c\u305f\u5834\u5408\u3082\u3001\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u65e5\u3068\u4e8b\u52d9\u4e0a\u306e\u767a\u884c\u65e5\u3092\u5206\u3051\u3066\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002<\/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>5. \u56de\u53ce\u53ef\u80fd\u6027\u3068\u8868\u793a\u30fb\u6ce8\u8a18\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u8868\u793a\u533a\u5206\u3001\u6ce8\u8a18\u3001\u6e1b\u640d\u306e\u6271\u3044\u306f\u3001\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u91cd\u8981\u6027\u3092\u516c\u8a8d\u4f1a\u8a08\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5951\u7d04\u8cc7\u7523\u53f0\u5e33\u306e\u5fc5\u9808\u5217<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u756a\u53f7\u30fb\u9867\u5ba2\u30fb\u7dcf\u984d<\/li>\n<li>\u5c65\u884c\u7fa9\u52d9\u3068\u9032\u6357<\/li>\n<li>\u7d2f\u8a08\u53ce\u76ca\u8a8d\u8b58\u984d<\/li>\n<li>\u7d2f\u8a08\u8acb\u6c42\u984d\u30fb\u58f2\u639b\u91d1\u632f\u66ff\u984d<\/li>\n<li>\u672a\u5145\u8db3\u6761\u4ef6\u3068\u8acb\u6c42\u53ef\u80fd\u4e88\u5b9a\u65e5<\/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>\u5951\u7d04\u8cc7\u7523\u6b8b\u9ad8\u306f\u300c\u58f2\u4e0a\u8a08\u4e0a\u6e08\u307f\u2212\u50b5\u6a29\u8a08\u4e0a\u6e08\u307f\u300d\u3060\u3051\u3067\u306f\u8aac\u660e\u4e0d\u8db3\u3067\u3059\u3002\u6848\u4ef6\u3054\u3068\u306b\u6b8b\u3063\u3066\u3044\u308b\u6761\u4ef6\u3068\u3001\u3044\u3064\u7121\u6761\u4ef6\u306b\u306a\u308b\u304b\u3092\u8a00\u8449\u3067\u6b8b\u3057\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-07\"><span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u304c\u8cc7\u91d1\u7e70\u308a\u3068\u5be9\u67fb\u3078\u4e0e\u3048\u308b\u5f71\u97ff<\/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-vs-contract-assets-h2-07-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1106\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-07-v3.webp\" alt=\"\u5951\u7d04\u8cc7\u7523\u304c\u8cc7\u91d1\u7e70\u308a\u3068\u5be9\u67fb\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u3002\u5229\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3082\u3001\u5951\u7d04\u8cc7\u7523\u306e\u6bb5\u968e\u3067\u306f\u8acb\u6c42\u30fb\u5165\u91d1\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\" class=\"wp-image-3543\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-07-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-07-v3-300x277.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-07-v3-1024x944.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-07-v3-768x708.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3082\u3001\u5951\u7d04\u8cc7\u7523\u306e\u6bb5\u968e\u3067\u306f\u8acb\u6c42\u30fb\u5165\u91d1\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-24\"><span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u53ce\u76ca\u3068\u73fe\u91d1\u306e\u6642\u671f\u304c\u305a\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9032\u6357\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3082\u3001\u8acb\u6c42\u304c\u5b8c\u6210\u5f8c\u306a\u3089\u3001\u4f5c\u696d\u4e2d\u306e\u4eba\u4ef6\u8cbb\u30fb\u5916\u6ce8\u8cbb\u3092\u5148\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u5951\u7d04\u8cc7\u7523\u304c\u5897\u3048\u308b\u307b\u3069\u5fc5\u305a\u5371\u967a\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u8acb\u6c42\u53ef\u80fd\u65e5\u3068\u8cc7\u91d1\u7e70\u308a\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-25\"><span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u639b\u91d1\u3068\u3057\u3066\u56de\u53ce\u7ba1\u7406\u3092\u59cb\u3081\u308b\u6642\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u308a\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u305f\u3089\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3001\u652f\u6255\u671f\u65e5\u3001\u7763\u4fc3\u3001\u5165\u91d1\u6d88\u8fbc\u306e\u7ba1\u7406\u3078\u79fb\u3057\u307e\u3059\u3002<a href=\"\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u6d88\u8fbc<\/a>\u3067\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u5165\u91d1\u3092\u4e00\u81f4\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-26\"><span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u78ba\u8a8d\u3055\u308c\u308b\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u901a\u5e38\u3001\u5b9f\u5728\u3057\u78ba\u5b9a\u3057\u305f\u58f2\u639b\u50b5\u6a29\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5951\u7d04\u8cc7\u7523\u306f\u5bfe\u4fa1\u3078\u306e\u6a29\u5229\u306b\u5225\u6761\u4ef6\u304c\u6b8b\u308b\u305f\u3081\u3001\u305d\u306e\u307e\u307e\u58f2\u639b\u91d1\u3068\u540c\u3058\u3088\u3046\u306b\u6271\u3048\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/factoring-receivable\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u4f7f\u3048\u308b\u50b5\u6a29<\/a>\u3092\u53c2\u8003\u306b\u3001\u8acb\u6c42\u6a29\u306e\u78ba\u5b9a\u3001\u691c\u53ce\u3001\u8acb\u6c42\u66f8\u3001\u5165\u91d1\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u500b\u5225\u306e\u8cb7\u53d6\u53ef\u5426\u306f\u4e8b\u696d\u8005\u306e\u5be9\u67fb\u30fb\u5951\u7d04\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5951\u7d04\u8cc7\u7523\u3092\u58f2\u639b\u91d1\u3068\u547c\u3073\u66ff\u3048\u3066\u7533\u544a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6b8b\u308b\u6761\u4ef6\u3068\u8a3c\u6191\u3092\u6b63\u78ba\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-08\"><span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u3067\u8d77\u304d\u3084\u3059\u3044\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-vs-contract-assets-h2-08-v4.webp\"><img decoding=\"async\" width=\"1200\" height=\"1026\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-08-v4.webp\" alt=\"\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u3067\u8d77\u304d\u3084\u3059\u3044\u30df\u30b9\u3002\u6c7a\u7b97\u30fb\u8acb\u6c42\u30fb\u5165\u91d1\u306e\u62c5\u5f53\u304c\u5206\u304b\u308c\u308b\u4f1a\u793e\u307b\u3069\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\" class=\"wp-image-3544\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-08-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-08-v4-300x257.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-08-v4-1024x876.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-08-v4-768x657.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6c7a\u7b97\u30fb\u8acb\u6c42\u30fb\u5165\u91d1\u306e\u62c5\u5f53\u304c\u5206\u304b\u308c\u308b\u4f1a\u793e\u307b\u3069\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-27\"><span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u672a\u8acb\u6c42\u306f\u3059\u3079\u3066\u5951\u7d04\u8cc7\u7523\u3068\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5358\u306b\u8acb\u6c42\u66f8\u4f5c\u6210\u304c\u9045\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306a\u3089\u3001\u5951\u7d04\u8cc7\u7523\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u4e8b\u52d9\u306e\u672a\u51e6\u7406\u3068\u5951\u7d04\u6761\u4ef6\u306e\u672a\u5145\u8db3\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-28\"><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\u66f8\u3092\u51fa\u3057\u305f\u3089\u5fc5\u305a\u58f2\u639b\u91d1\u3068\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u53d7\u8acb\u6c42\u3084\u3001\u4f01\u696d\u5074\u306e\u91cd\u8981\u306a\u5c65\u884c\u304c\u6b8b\u308b\u5951\u7d04\u304c\u3042\u308a\u307e\u3059\u3002\u5f62\u5f0f\u7684\u306a\u8acb\u6c42\u66f8\u3060\u3051\u3067\u306a\u304f\u3001\u5bfe\u4fa1\u3078\u306e\u6a29\u5229\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-29\"><span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u632f\u66ff\u6642\u306b\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u8cc7\u7523\u8a08\u4e0a\u6642\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u6e08\u307f\u306a\u3089\u3001\u58f2\u639b\u91d1\u3078\u306e\u632f\u66ff\u3067\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002\u5951\u7d04\u8cc7\u7523\u3092\u8cb8\u65b9\u3067\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-30\"><span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u3092\u5165\u91d1\u4e88\u5b9a\u3078\u8db3\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u6a29\u304c\u307e\u3060\u6761\u4ef6\u4ed8\u304d\u306a\u306e\u306b\u7fcc\u6708\u5165\u91d1\u3092\u898b\u8fbc\u3080\u3068\u3001\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u6b8b\u9ad8\u304c\u5b9f\u969b\u3088\u308a\u591a\u304f\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u6761\u4ef6\u5145\u8db3\u65e5\u3001\u8acb\u6c42\u7de0\u3081\u3001\u652f\u6255\u30b5\u30a4\u30c8\u3092\u9806\u306b\u7f6e\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-31\"><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\u3068\u5408\u7b97\u3057\u3066\u6ede\u7559\u5206\u6790\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u8cc7\u7523\u306e\u300c\u7d4c\u904e\u65e5\u6570\u300d\u306f\u58f2\u639b\u91d1\u306e\u652f\u6255\u9045\u5ef6\u3068\u540c\u3058\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u5e74\u9f62\u8868<\/a>\u3078\u5165\u308c\u308b\u524d\u306b\u3001\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u308f\u3063\u305f\u65e5\u3068\u652f\u6255\u671f\u65e5\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-09\"><span id=\"index_id39\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\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-vs-contract-assets-h2-09-v3.webp\"><img decoding=\"async\" width=\"1200\" height=\"1106\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-09-v3.webp\" alt=\"\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3002\u672a\u8acb\u6c42\u304b\u3069\u3046\u304b\u3060\u3051\u3067\u306f\u3001\u5951\u7d04\u8cc7\u7523\u3068\u58f2\u639b\u91d1\u3092\u533a\u5206\u3067\u304d\u307e\u305b\u3093\u3002\" class=\"wp-image-3545\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-09-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-09-v3-300x277.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-09-v3-1024x944.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-09-v3-768x708.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-32\"><span id=\"index_id40\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u306f\u672a\u8acb\u6c42\u306e\u58f2\u639b\u91d1\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f3c\u305f\u898b\u305f\u76ee\u3067\u3059\u304c\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u5951\u7d04\u8cc7\u7523\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u3067\u306f\u306a\u3044\u72b6\u614b\u3067\u3059\u3002\u5358\u306b\u8acb\u6c42\u66f8\u767a\u884c\u304c\u9045\u308c\u3066\u3044\u308b\u3060\u3051\u306a\u3089\u5225\u306e\u5224\u65ad\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-33\"><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\u3092\u767a\u884c\u3057\u305f\u3089\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u767a\u884c\u306f\u91cd\u8981\u306a\u8a3c\u62e0\u3067\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u6c7a\u3081\u307e\u305b\u3093\u3002\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u306a\u304f\u306a\u308a\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u6642\u70b9\u3092\u5951\u7d04\u304b\u3089\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-34\"><span id=\"index_id42\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u306e\u8a08\u4e0a\u6642\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u306b\u3001\u5951\u7d04\u8cc7\u7523\u3068\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306f\u5c65\u884c\u7fa9\u52d9\u3001\u9032\u6357\u3001\u5909\u52d5\u5bfe\u4fa1\u306a\u3069\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-35\"><span id=\"index_id43\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u304b\u3089\u58f2\u639b\u91d1\u3078\u306e\u632f\u66ff\u3067\u58f2\u4e0a\u306f\u5897\u3048\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u3001\u3059\u3067\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u6a29\u5229\u306e\u632f\u66ff\u306a\u306e\u3067\u3001\u305d\u306e\u90e8\u5206\u306e\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002\u501f\u65b9\u58f2\u639b\u91d1\u3001\u8cb8\u65b9\u5951\u7d04\u8cc7\u7523\u304c\u5358\u7d14\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-36\"><span id=\"index_id44\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\" style=\"scroll-margin-top:calc(var(--swl-offset_y,130px) + 16px);\"><\/span>\u5951\u7d04\u8cc7\u7523\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-10-v3.webp\" alt=\"\u307e\u3068\u3081\u3002\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044\u306f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u652f\u6255\u671f\u9650\u307e\u3067\u6642\u306e\u7d4c\u904e\u3060\u3051\u306a\u3089\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29\u3001\u8ffd\u52a0\u5c65\u884c\u306a\u3069\u5225\u6761\u4ef6\u304c\u6b8b\u308b\u306a\u3089\u5951\u7d04\u8cc7\u7523\u3067\u3059\u3002\" class=\"wp-image-3546\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-10-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-10-v3-300x292.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-10-v3-1024x995.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-contract-assets-h2-10-v3-768x746.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044\u306f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/strong>\u652f\u6255\u671f\u9650\u307e\u3067\u6642\u306e\u7d4c\u904e\u3060\u3051\u306a\u3089\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29\u3001\u8ffd\u52a0\u5c65\u884c\u306a\u3069\u5225\u6761\u4ef6\u304c\u6b8b\u308b\u306a\u3089\u5951\u7d04\u8cc7\u7523\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5951\u7d04\u8cc7\u7523\u2192\u58f2\u639b\u91d1\u2192\u73fe\u91d1\u306e3\u6bb5\u968e\u3092\u3001\u5c65\u884c\u7fa9\u52d9\u30fb\u8acb\u6c42\u6761\u4ef6\u30fb\u652f\u6255\u671f\u65e5\u3067\u3064\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u3067\u306f\u3001<a href=\"\/column\/accounts-receivable-statement\/\">\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u306e\u5185\u8a33\u66f8<\/a>\u3078\u8a18\u8f09\u3059\u308b\u50b5\u6a29\u3068\u5951\u7d04\u8cc7\u7523\u3092\u6df7\u540c\u305b\u305a\u3001\u8868\u793a\u30fb\u6ce8\u8a18\u306e\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\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-roll-forward\/\" 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class=\"c-balloon__text\">\n<p>\u7d4c\u7406\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u55b6\u696d\u30fb\u73fe\u5834\u3068\u3001\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u306b\u6b8b\u3063\u3066\u3044\u308b\u4f5c\u696d\u3084\u627f\u8a8d\u6761\u4ef6\u3092\u66f8\u304d\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4e88\u5b9a\u65e5\u3092\u3001\u79d1\u76ee\u306e\u632f\u66ff\u3068\u5165\u91d1\u4e88\u5b9a\u306e\u7ba1\u7406\u306b\u3064\u306a\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\n\n<div class=\"swell-block-button #32a7de_ is-style-btn_solid\"><a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/ecl20261016_13.pdf\" class=\"swell-block-button__link\" target=\"_blank\" rel=\"noopener\"><span>ASBJ\u306e\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u7e70\u308a\u3092\u8003\u3048\u308b\u969b\u306f\u3001\u307e\u3060\u6761\u4ef6\u304c\u6b8b\u308b\u5951\u7d04\u8cc7\u7523\u3068\u3001\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u305f\u58f2\u639b\u91d1\u3092\u5206\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u78ba\u5b9a\u3057\u305f\u58f2\u639b\u50b5\u6a29\u306e\u65e9\u671f\u8cc7\u91d1\u5316\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u3001\u53d6\u6271\u6761\u4ef6\u3084\u5fc5\u8981\u66f8\u985e\u3092\u5404\u793e\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u8907\u6570\u793e\u306e\u624b\u6570\u6599\u30fb\u5165\u91d1\u6642\u671f\u30fb\u5951\u7d04\u6761\u4ef6\u3092\u6bd4\u8f03\u3057\u3001\u81ea\u793e\u306b\u5408\u3046\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u9078\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n<h3 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