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is-style-btn_solid\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6375.htm\" class=\"swell-block-button__link\" target=\"_blank\" rel=\"noopener\"><span>\u56fd\u7a0e\u5e81\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u306e\u6848\u5185\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-01\">\u58f2\u639b\u91d1\u306b\u6d88\u8cbb\u7a0e\u306f\u542b\u307e\u308c\u308b\u306e\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-consumption-tax-h2-01-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-01-v2.webp\" alt=\"\u8ab2\u7a0e\u58f2\u4e0a\u306e\u58f2\u639b\u91d1\u306f\u8acb\u6c42\u7dcf\u984d\u3002\u7a0e\u533a\u5206\u306f\u79d1\u76ee\u540d\u3067\u306f\u306a\u304f\u5143\u306e\u53d6\u5f15\u3067\u6c7a\u307e\u308b\" class=\"wp-image-3221\" width=\"1200\" height=\"844\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-01-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-01-v2-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-01-v2-1024x720.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-01-v2-768x540.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p 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href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2.webp\" alt=\"\u540c\u305811\u4e07\u5186\u3067\u3082\u58f2\u4e0a\u306e\u8a18\u5e33\u304c\u9055\u3046\u3002\u3069\u3061\u3089\u3082\u56de\u53ce\u3059\u308b\u58f2\u639b\u91d1\u306f11\u4e07\u5186\" class=\"wp-image-3222\" width=\"1200\" height=\"893\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2-300x223.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2-1024x762.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-02-v2-768x572.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc\u7d4c\u7406\u306f\u6d88\u8cbb\u7a0e\u7b49\u3092\u58f2\u4e0a\u306b\u542b\u3081\u3001\u7a0e\u629c\u7d4c\u7406\u306f\u58f2\u4e0a\u3068<strong>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/strong>\u306b\u5206\u3051\u3066\u8a18\u5e33\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3069\u3061\u3089\u304b\u3092\u9078\u3079\u307e\u3059\u304c\u3001\u58f2\u639b\u91d1\u306f\u3044\u305a\u308c\u3082<strong>\u8acb\u6c42\u7dcf\u984d<\/strong>\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u9078\u3093\u3060\u65b9\u5f0f\u3092\u5168\u53d6\u5f15\u306b\u9069\u7528\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u3067\u306f\u3001\u58f2\u4e0a\u3092\u7a0e\u629c\u7d4c\u7406\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u53d6\u5f97\u3001\u7d4c\u8cbb\u306a\u3069\u306e\u652f\u51fa\u3068\u3044\u3046\u53d6\u5f15\u306e\u307e\u3068\u307e\u308a\u3054\u3068\u306b\u7a0e\u8fbc\u7d4c\u7406\u3092\u4f75\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u3005\u306e\u8cc7\u7523\u3092\u90fd\u5ea6\u5225\u306e\u65b9\u5f0f\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u58f2\u4e0a\u3092\u7a0e\u8fbc\u7d4c\u7406\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u8cc7\u7523\u53d6\u5f97\u30fb\u7d4c\u8cbb\u652f\u51fa\u3082\u7a0e\u8fbc\u7d4c\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6905.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306e\u9078\u629e\u30fb\u4f75\u7528\u6761\u4ef6<\/a>\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u3067\u306f\u3001\u305f\u3068\u3048\u3070\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u4e21\u65b9\u3092\u751f\u305a\u308b\u696d\u52d9\u304c\u3042\u308c\u3070\u3001\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b\u65b9\u5f0f\u3092\u9078\u3079\u307e\u3059\u3002\u307e\u305f\u3001\u53ce\u5165\u3092\u7a0e\u629c\u7d4c\u7406\u306b\u3057\u305f\u5834\u5408\u306e\u8cc7\u7523\u53d6\u5f97\u30fb\u7d4c\u8cbb\u652f\u51fa\u306e\u4f75\u7528\u306b\u3082\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6909.htm\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u306e\u4f75\u7528\u6761\u4ef6<\/a>\u3092\u78ba\u304b\u3081\u3001\u540c\u3058\u7a2e\u985e\u306e\u58f2\u4e0a\u3092\u5165\u529b\u3054\u3068\u306b\u5909\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-03\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc\u7d4c\u7406\u3067\u306f\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u306a\u3069\u3092\u6d88\u8cbb\u7a0e\u7b49\u8fbc\u307f\u306e\u91d1\u984d\u3067\u8a18\u5e33\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u58f2\u4e0a11\u4e07\u5186\u306e\u639b\u53d6\u5f15\u306a\u3089\u3001\u58f2\u639b\u91d111\u4e07\u5186\uff0f\u58f2\u4e0a11\u4e07\u5186\u3068\u3059\u308b\u306e\u304c\u57fa\u672c\u4f8b\u3067\u3059\u3002\u7d0d\u4ed8\u7a0e\u984d\u306a\u3069\u306f\u6c7a\u7b97\u30fb\u7533\u544a\u6642\u306e\u51e6\u7406\u306b\u5f93\u3044\u307e\u3059\u3002\u7a0e\u8fbc\u7d4c\u7406\u306e\u58f2\u4e0a\u306b\u306f\u7a0e\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u7a0e\u629c\u7d4c\u7406\u306e\u4f1a\u793e\u3068\u7c97\u5229\u3092\u6bd4\u3079\u308b\u969b\u306f\u3001\u540c\u3058\u65b9\u5f0f\u306e\u6570\u5024\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u7a0e\u52d9\u8a08\u7b97\u4e0a\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u7a0e\u629c\u7d4c\u7406\u306e\u4f8b\u3092\u3001\u305d\u306e\u307e\u307e\u81ea\u793e\u3078\u5f53\u3066\u306f\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-04\">\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u629c\u7d4c\u7406\u3067\u306f\u3001\u672c\u4f53\u4fa1\u683c\u3068\u6d88\u8cbb\u7a0e\u7b49\u3092\u5206\u3051\u307e\u3059\u3002\u8ab2\u7a0e\u58f2\u4e0a11\u4e07\u5186\u306a\u3089\u3001\u58f2\u639b\u91d111\u4e07\u5186\uff0f\u58f2\u4e0a10\u4e07\u5186\u3001\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b491\u4e07\u5186\u3068\u3057\u307e\u3059\u3002\u4ed5\u5165\u5074\u3067\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3067\u3001\u7533\u544a\u6642\u306b\u306f\u7a0e\u984d\u306e\u7cbe\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49\u306f\u58f2\u4e0a\u4ee3\u91d1\u306e\u4e00\u90e8\u3068\u3057\u3066\u73fe\u91d1\u3067\u56de\u53ce\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u5168\u984d\u304c\u5229\u76ca\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cc7\u91d1\u7e70\u308a\u3067\u306f\u5165\u91d111\u4e07\u5186\u3092\u6271\u3044\u3001\u7d0d\u7a0e\u306b\u5099\u3048\u3066\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u3092\u5225\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u8ab2\u7a0e\u58f2\u4e0a11\u4e07\u5186\u306e\u57fa\u672c<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u7a0e\u629c\u7d4c\u7406\u306f\u58f2\u4e0a10\u4e07\u5186\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b491\u4e07\u5186<\/li>\n<li>\u7a0e\u8fbc\u7d4c\u7406\u306f\u58f2\u4e0a11\u4e07\u5186<\/li>\n<li>\u3044\u305a\u308c\u3082\u58f2\u639b\u91d1\u306f\u8acb\u6c42\u7dcf\u984d11\u4e07\u5186<\/li>\n<li>\u5165\u91d1\u6642\u306f\u9810\u91d1\u3068\u58f2\u639b\u91d1\u3092\u632f\u308a\u66ff\u3048\u308b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\">\u58f2\u4e0a\u8a08\u4e0a\u6642\u306e\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-consumption-tax-h2-03-v3.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-03-v3.webp\" alt=\"\u58f2\u4e0a\u3092\u8a18\u9332\u3059\u308b\u6642\u306b\u7a0e\u984d\u3092\u5206\u3051\u308b\u3002\u8acb\u6c42\u7dcf\u984d\u3068\u8cb8\u65b9\u306e\u5185\u8a33\u3092\u7167\u5408\u3059\u308b\" class=\"wp-image-3223\" width=\"1200\" height=\"897\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-03-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-03-v3-300x224.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-03-v3-1024x765.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-03-v3-768x574.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u901a\u5e38\u3001\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u3084\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u7d42\u3048\u305f\u6642\u306b\u6210\u7acb\u3057\u307e\u3059\u3002\u5165\u91d1\u65e5\u3084\u8acb\u6c42\u66f8\u3092\u51fa\u3057\u305f\u65e5\u3060\u3051\u3067\u6c7a\u307e\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306f\u3001\u6a19\u6e96\u7a0e\u738710\uff05\u306e\u8ab2\u7a0e\u58f2\u4e0a\u3092\u4f7f\u3046\u67b6\u7a7a\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-05\">\u7a0e\u629c\u7d4c\u7406\u306e\u4ed5\u8a33\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u629c10\u4e07\u5186\u30fb\u7a0e\u738710\uff05\u30fb\u7dcf\u984d11\u4e07\u5186\u306e\u639b\u8ca9\u58f2\u3092\u4f8b\u306b\u3057\u307e\u3059\u3002\u501f\u65b9\u306f\u58f2\u639b\u91d1110,000\u5186\u3001\u8cb8\u65b9\u306f\u58f2\u4e0a100,000\u5186\u3068<strong>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/strong>10,000\u5186\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u3084\u7aef\u6570\u51e6\u7406\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u7a0e\u533a\u5206\u8a2d\u5b9a\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-06\">\u7a0e\u8fbc\u7d4c\u7406\u306e\u4ed5\u8a33\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u53d6\u5f15\u3092\u7a0e\u8fbc\u7d4c\u7406\u3067\u8a18\u5e33\u3059\u308b\u57fa\u672c\u4f8b\u306f\u3001\u501f\u65b9\u306b\u58f2\u639b\u91d1110,000\u5186\u3001\u8cb8\u65b9\u306b\u58f2\u4e0a110,000\u5186\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u7b49\u3092\u53d6\u5f15\u6642\u306b\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49\u3078\u5206\u3051\u306a\u3044\u70b9\u304c\u7a0e\u629c\u7d4c\u7406\u3068\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><thead><tr><th>\u540c\u3058\u53d6\u5f15\u306e\u8a18\u5e33<\/th><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr><\/thead><tbody><tr><td>\u7a0e\u629c\u7d4c\u7406<\/td><td>\u58f2\u639b\u91d1 110,000\u5186<\/td><td>\u58f2\u4e0a 100,000\u5186\uff0b\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49 10,000\u5186<\/td><\/tr><tr><td>\u7a0e\u8fbc\u7d4c\u7406<\/td><td>\u58f2\u639b\u91d1 110,000\u5186<\/td><td>\u58f2\u4e0a 110,000\u5186<\/td><\/tr><tr><td>\u5f8c\u65e5\u3001\u5168\u984d\u3092\u9280\u884c\u3078\u5165\u91d1<\/td><td>\u666e\u901a\u9810\u91d1 110,000\u5186<\/td><td>\u58f2\u639b\u91d1 110,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u3061\u3089\u306e\u65b9\u5f0f\u3067\u3082\u3001\u58f2\u639b\u91d111\u4e07\u5186\u3068\u5f8c\u65e5\u306e\u5165\u91d111\u4e07\u5186\u306f\u4e00\u81f4\u3057\u307e\u3059\u3002\u7a0e\u629c\u7d4c\u7406\u306e\u58f2\u4e0a10\u4e07\u5186\u3060\u3051\u3092\u58f2\u639b\u91d1\u3078\u5165\u529b\u3059\u308b\u3068\u3001\u5b9f\u969b\u306b\u56de\u53ce\u3059\u308b\u984d\u3088\u308a1\u4e07\u5186\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b491\u4e07\u5186\u306f\u3053\u306e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u7a0e\u984d\u3067\u3042\u308a\u3001\u4ed6\u306e\u53d6\u5f15\u3084\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u542b\u3081\u305f\u7d0d\u4ed8\u7a0e\u984d\u304c\u5fc5\u305a1\u4e07\u5186\u306b\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon 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alt=\"\u5168\u984d\u56de\u53ce\u3067\u306f\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u3057\u306a\u3044\u3002\u8acb\u6c42\u3068\u5165\u91d1\u3092\u5bfe\u5fdc\u3055\u305b\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059\" class=\"wp-image-3224\" width=\"1200\" height=\"735\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-04-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-04-v2-300x184.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-04-v2-1024x627.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-04-v2-768x470.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p 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mark_yellow\">\u6570\u5024\u4f8b\u306f\u7406\u89e3\u306e\u305f\u3081\u306e\u67b6\u7a7a\u4f8b\u3067\u3059\u3002\u81ea\u793e\u306e\u5224\u65ad\u3067\u306f\u5951\u7d04\u3001\u5e33\u7c3f\u3001\u9280\u884c\u660e\u7d30\u3001\u516c\u5f0f\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u7406\u58eb\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\">\u6c7a\u7b97\u6642\u3068\u6d88\u8cbb\u7a0e\u7533\u544a\u306e\u8003\u3048\u65b9<\/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-consumption-tax-h2-05-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-05-v2.webp\" alt=\"\u5165\u91d1\u304c\u306a\u3044\u3053\u3068\u3068\u8ab2\u7a0e\u6642\u671f\u306f\u5225\u3002\u5143\u306e\u53d6\u5f15\u306e\u6642\u671f\u3068\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\" class=\"wp-image-3225\" width=\"1200\" height=\"941\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-05-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-05-v2-300x235.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-05-v2-1024x803.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-05-v2-768x602.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u8cc7\u91d1\u7e70\u308a\u3067\u306f\u3001\u56de\u53ce\u524d\u306b\u6d88\u8cbb\u7a0e\u7d0d\u4ed8\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u639b\u91d1\u6b8b\u9ad8\u306b\u542b\u307e\u308c\u308b\u7a0e\u76f8\u5f53\u984d\u3092\u624b\u5143\u8cc7\u91d1\u3068\u6df7\u540c\u305b\u305a\u3001\u7533\u544a\u671f\u9593\u3068\u7d0d\u4ed8\u6708\u3092\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u7f6e\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-10\">\u8cb8\u5012\u308c\u3084\u8fd4\u54c1\u306f\u5225\u306e\u51e6\u7406\u306b\u306a\u308b<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u7763\u4fc3\u8a18\u9332\u3001\u5951\u7d04\u5909\u66f4\u3001\u8fd4\u54c1\u901a\u77e5\u3001\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u3092\u793a\u3059\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u3084\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u6c7a\u7b97\u4ed5\u8a33\u3092\u78ba\u5b9a\u3059\u308b\u524d\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\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>\u671f\u672b\u306b\u58f2\u639b\u91d1\u304c\u672a\u56de\u53ce\u3067\u3082\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u6642\u671f\u3068\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6642\u671f\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u73fe\u91d1\u304c\u5165\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3060\u3051\u3067\u7533\u544a\u5bfe\u8c61\u5916\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002 \u554f\u984c\u304c\u5c0f\u3055\u3044\u3046\u3061\u306b\u671f\u9650\u3068\u62c5\u5f53\u3092\u6c7a\u3081\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u4e0d\u8db3\u304c\u8868\u9762\u5316\u3057\u3066\u304b\u3089\u614c\u3066\u308b\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u3089\u308c\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<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306e\u95a2\u4fc2<\/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-consumption-tax-h2-06-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-06-v2.webp\" alt=\"\u9069\u683c\u8acb\u6c42\u66f8\u3068\u5e33\u7c3f\u306e\u4e3b\u306a\u7167\u5408\u70b9\u3002\u66f8\u985e\u306e\u8981\u4ef6\u3068\u53d6\u5f15\u306e\u7a0e\u533a\u5206\u3092\u5225\u3005\u306b\u78ba\u304b\u3081\u308b\" class=\"wp-image-3226\" width=\"1200\" height=\"844\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-06-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-06-v2-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-06-v2-1024x720.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-06-v2-768x540.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u7387\u5225<\/strong>\u306e\u5bfe\u4fa1\u3084\u7a0e\u984d\u306a\u3069\u3092\u8a18\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u95a2\u308f\u308b\u66f8\u985e\u3067\u3059\u3002\u66f8\u985e\u306e\u8a18\u8f09\u3092\u63c3\u3048\u308b\u3053\u3068\u3068\u3001\u58f2\u639b\u91d1\u3092\u56de\u53ce\u4e88\u5b9a\u306e\u7a0e\u8fbc\u7dcf\u984d\u3067\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u3069\u3061\u3089\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-11\">\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306f\u3001\u767b\u9332\u756a\u53f7\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u7a0e\u7387\u3054\u3068\u306e\u5bfe\u4fa1\u984d\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u306a\u3069\u3001\u6cd5\u4ee4\u4e0a\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8907\u6570\u7a0e\u7387\u306f\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u306e\u7a0e\u8fbc\u7dcf\u984d\u30fb\u7a0e\u7387\u5225\u7a0e\u984d\u3068\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u58f2\u639b\u91d1\u30fb\u58f2\u4e0a\u7a0e\u533a\u5206\u3092\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002\u7aef\u6570\u51e6\u7406\u306e\u65b9\u6cd5\u304c\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3068\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u7570\u306a\u308b\u3068\u3001\u6570\u5186\u306e\u5dee\u304c\u7e70\u308a\u8fd4\u3057\u6b8b\u308b\u305f\u3081\u8a2d\u5b9a\u3092\u305d\u308d\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-12\">\u767b\u9332\u72b6\u6cc1\u3060\u3051\u3067\u8ab2\u7a0e\u533a\u5206\u3092\u6c7a\u3081\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u624b\u5148\u3084\u81ea\u793e\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u3069\u3046\u304b\u3068\u3001\u500b\u5225\u53d6\u5f15\u304c\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u30fb\u4e0d\u8ab2\u7a0e\u306e\u3069\u308c\u304b\u306f\u5225\u306e\u78ba\u8a8d\u3067\u3059\u3002\u767b\u9332\u756a\u53f7\u304c\u3042\u308b\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u6d88\u8cbb\u7a0e\u304c\u4ed8\u304f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u4f5c\u6210\u6642\u306f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306e\u7a0e\u533a\u5206\u3092\u30de\u30b9\u30bf\u30fc\u5316\u3057\u3001\u4f8b\u5916\u53d6\u5f15\u306f\u7d4c\u7406\u304c\u78ba\u8a8d\u3057\u307e\u3059\u3002\u53d6\u5f15\u5148\u306e\u8981\u671b\u3060\u3051\u3067\u672c\u6765\u306e\u7a0e\u533a\u5206\u3092\u5909\u66f4\u305b\u305a\u3001\u5951\u7d04\u5185\u5bb9\u3068\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u4ed5\u8a33\u3092\u78ba\u8a8d\u3059\u308b\u8cc7\u6599<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u66f8\u3068\u8acb\u6c42\u66f8<\/li>\n<li>\u9069\u7528\u7a0e\u7387\u3068\u7a0e\u533a\u5206<\/li>\n<li>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u7d4c\u7406\u65b9\u5f0f<\/li>\n<li>\u5165\u91d1\u660e\u7d30\u3068\u5dee\u984d\u7406\u7531<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-07\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u58f2\u639b\u91d1\u53f0\u5e33\u306e\u7ba1\u7406<\/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-consumption-tax-h2-07-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-07-v2.webp\" alt=\"\u6b8b\u9ad8\u3068\u7a0e\u533a\u5206\u306e\u4e8c\u3064\u3092\u7167\u5408\u3002\u53f0\u5e33\u306e\u6b8b\u9ad8\u3068\u4ed5\u8a33\u306e\u7a0e\u7387\u5225\u96c6\u8a08\u3092\u7167\u5408\u3059\u308b\" class=\"wp-image-3227\" width=\"1200\" height=\"836\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-07-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-07-v2-300x209.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-07-v2-1024x713.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-07-v2-768x535.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u533a\u5206\u3068\u58f2\u639b\u91d1\u6d88\u8fbc\u3092\u5225\u5de5\u7a0b\u306b\u305b\u305a\u3001\u8acb\u6c42\u30c7\u30fc\u30bf\u304b\u3089\u4f1a\u8a08\u30fb\u5165\u91d1\u7ba1\u7406\u307e\u3067\u4e00\u8cab\u3055\u305b\u308b\u3068\u8aa4\u308a\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-13\">\u7a0e\u8fbc\u6b8b\u9ad8\u3068\u7a0e\u533a\u5206\u3092\u4e21\u65b9\u4fdd\u6301\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u88dc\u52a9\u7c3f\u306b\u306f\u53d6\u5f15\u5148\u3001\u8acb\u6c42\u756a\u53f7\u3001\u8acb\u6c42\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u7a0e\u8fbc\u8acb\u6c42\u984d\u3001\u5165\u91d1\u984d\u3001\u6b8b\u9ad8\u3092\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002\u4ed5\u8a33\u30c7\u30fc\u30bf\u306e\u7a0e\u7387\u30fb\u7a0e\u533a\u5206\u30fb\u672c\u4f53\u4fa1\u683c\u30fb\u6d88\u8cbb\u7a0e\u984d\u3068\u7167\u3089\u305b\u3070\u3001\u8acb\u6c42\u6b8b\u9ad8\u306b\u52a0\u3048\u3066\u7533\u544a\u7528\u306e\u96c6\u8a08\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p 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aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-08\">\u9593\u9055\u3048\u3084\u3059\u3044\u95a2\u9023\u8ad6\u70b9<\/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-consumption-tax-h2-08-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-08-v2.webp\" alt=\"\u5165\u91d1\u5dee\u984d\u3068\u50b5\u6a29\u306e\u8b72\u6e21\u306f\u5225\u8ad6\u70b9\u3002\u5165\u91d1\u984d\u3084\u624b\u6570\u6599\u304b\u3089\u5143\u306e\u58f2\u4e0a\u306e\u7a0e\u533a\u5206\u3092\u9006\u7b97\u3057\u306a\u3044\" class=\"wp-image-3228\" width=\"1200\" height=\"893\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-08-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-08-v2-300x223.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-08-v2-1024x762.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-08-v2-768x572.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u6d88\u8cbb\u7a0e\u3092\u691c\u7d22\u3059\u308b\u5834\u9762\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3084\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u304c\u6df7\u5728\u3057\u304c\u3061\u3067\u3059\u3002\u5143\u53d6\u5f15\u3068\u5dee\u984d\u7406\u7531\u3092\u5207\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-15\">\u6e90\u6cc9\u5fb4\u53ce\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58eb\u696d\u5831\u916c\u306a\u3069\u4e00\u5b9a\u306e\u5831\u916c\u30fb\u6599\u91d1\u3067\u306f\u3001\u652f\u6255\u8005\u304c\u6240\u5f97\u7a0e\u7b49\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001<strong>\u8acb\u6c42\u7dcf\u984d<\/strong>\u3088\u308a\u5c11\u306a\u3044\u91d1\u984d\u304c\u5165\u91d1\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u984d\u3068\u6d88\u8cbb\u7a0e\u306e\u6271\u3044\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u5bfe\u8c61\u696d\u52d9\u3001\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u3001\u8a08\u7b97\u65b9\u6cd5\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2.webp\" alt=\"\u78ba\u8a8d\u306e\u9806\u5e8f\u3092\u4e09\u6bb5\u968e\u306b\u3059\u308b\u3002\u79d1\u76ee\u540d\u3060\u3051\u3067\u7a0e\u533a\u5206\u3084\u5dee\u984d\u51e6\u7406\u3092\u6c7a\u3081\u306a\u3044\" class=\"wp-image-3229\" width=\"1200\" height=\"941\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2-300x235.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2-1024x803.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-09-v2-768x602.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u6210\u30fb\u898b\u76f4\u3057\u306e\u6700\u5f8c\u306b\u3001\u6b21\u306e\u4e09\u70b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u30c1\u30a7\u30c3\u30af\u7d50\u679c\u306f\u65e5\u4ed8\u3068\u62c5\u5f53\u8005\u3068\u3068\u3082\u306b\u6b8b\u3057\u3001\u524d\u63d0\u304c\u5909\u308f\u3063\u305f\u3089\u66f4\u65b0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-17\">\u5143\u306e\u53d6\u5f15\u306e\u7a0e\u533a\u5206\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p 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class=\"wp-image-3230\" width=\"1200\" height=\"893\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-10-v3.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-10-v3-300x223.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-10-v3-1024x762.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-10-v3-768x572.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-20\">\u58f2\u639b\u91d1\u306f\u7a0e\u8fbc\u91d1\u984d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u308a\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1\u306f\u5b9f\u969b\u306b\u8acb\u6c42\u30fb\u56de\u53ce\u3059\u308b\u7dcf\u984d\u306b\u5408\u308f\u305b\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u7a0e\u629c\u7d4c\u7406\u306e\u4f8b\u3092\u305d\u306e\u307e\u307e\u4f7f\u308f\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-23\">\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u58f2\u639b\u91d1\u306b\u3082\u6d88\u8cbb\u7a0e\u306f\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5dee\u984d\u304c\u632f\u8fbc\u624b\u6570\u6599\u3001\u58f2\u4e0a\u5024\u5f15\u304d\u3001\u76f8\u6bba\u306e\u3069\u308c\u304b\u3067\u51e6\u7406\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u3068\u652f\u6255\u660e\u7d30\u3092\u78ba\u8a8d\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u95a2\u4fc2\u3092\u542b\u3081\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-25\">\u671f\u672b\u306b\u672a\u56de\u53ce\u3067\u3082\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u5bfe\u8c61\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u639b\u58f2\u4e0a\u306f\u3001\u672a\u56de\u53ce\u3067\u3082\u5546\u54c1\u5f15\u6e21\u3057\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u6642\u671f\u306b\u51e6\u7406\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u73fe\u91d1\u4e3b\u7fa9\u3092\u9069\u7528\u3059\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u306f\u3001\u53d7\u9818\u65e5\u3092\u8ab2\u7a0e\u6642\u671f\u3068\u3059\u308b\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u306a\u308b\u652f\u6255\u3044\u9045\u5ef6\u3060\u3051\u3067\u306f\u7533\u544a\u5bfe\u8c61\u304b\u3089\u5916\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-11\">\u4e00\u6b21\u60c5\u5831\u30fb\u516c\u5f0f\u60c5\u5831<\/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-consumption-tax-h2-11-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-11-v2.webp\" alt=\"\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u3092\u554f\u3044\u304b\u3089\u9078\u3076\u3002\u4e00\u822c\u7684\u306a\u4f8b\u3068\u81ea\u793e\u306e\u7533\u544a\u6761\u4ef6\u3092\u533a\u5225\u3059\u308b\" class=\"wp-image-3231\" width=\"1200\" height=\"897\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-11-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-11-v2-300x224.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-11-v2-1024x765.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-11-v2-768x574.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u7406\u65b9\u5f0f\u3001\u8ab2\u7a0e\u6642\u671f\u3001\u53d6\u5f15\u306e\u7a0e\u533a\u5206\u306f\u3001\u6b21\u306e\u56fd\u7a0e\u5e81\u8cc7\u6599\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u81ea\u793e\u306e\u7533\u544a\u3067\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u305d\u306e\u9069\u7528\u6761\u4ef6\u307e\u3067\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6375.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3068\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6905.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u6cd5\u4eba\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u9078\u629e\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6909.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u500b\u4eba\u4e8b\u696d\u8005\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u9078\u629e\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6497.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u5e33\u7c3f\u30fb\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u300d<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"swell-block-button #32a7de_ is-style-btn_solid\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6905.htm\" class=\"swell-block-button__link\" target=\"_blank\" rel=\"noopener\"><span>\u56fd\u7a0e\u5e81\u300c\u6cd5\u4eba\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u9078\u629e\u300d\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/a><\/div>\n\n\n\n<span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-12\">\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u305f\u3044\u95a2\u9023\u8a18\u4e8b<\/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-consumption-tax-h2-12-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-12-v2.webp\" alt=\"\u7591\u554f\u306b\u5408\u3046\u95a2\u9023\u8a18\u4e8b\u3078\u9032\u3080\u3002\u56f0\u3063\u3066\u3044\u308b\u5de5\u7a0b\u304b\u3089\u78ba\u8a8d\u5148\u3092\u9078\u3076\" class=\"wp-image-3232\" width=\"1200\" height=\"844\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-12-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-12-v2-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-12-v2-1024x720.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-12-v2-768x540.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u306e\u57fa\u672c\u3068\u4ed5\u8a33<\/a><\/li>\n<li><a href=\"\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u5165\u91d1\u6d88\u8fbc<\/a><\/li>\n<li><a href=\"\/column\/accounts-receivable-year-end-entry\/\">\u6c7a\u7b97\u6642\u306e\u58f2\u639b\u91d1\u4ed5\u8a33<\/a><\/li>\n<li><a href=\"\/column\/accounts-receivable-withholding-tax-entry\/\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u3042\u308b\u58f2\u639b\u91d1\u306e\u4ed5\u8a33<\/a><\/li>\n<li><a href=\"\/column\/accounts-receivable-transfer-fee-invoice\/\">\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u308c\u305f\u58f2\u639b\u91d1<\/a><\/li>\n<li><a href=\"\/column\/factoring-fee-tax\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u3068\u6d88\u8cbb\u7a0e<\/a><\/li>\n<\/ul>\n\n\n\n<span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-13\">\u307e\u3068\u3081<\/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-consumption-tax-h2-13-v2.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-13-v2.webp\" alt=\"11\u4e07\u5186\u306e\u4f8b\u3092\u5e33\u7c3f\u3067\u78ba\u304b\u3081\u308b\u3002\u53d6\u5f15\u306e\u7a0e\u533a\u5206\u3001\u65b9\u5f0f\u3001\u5165\u91d1\u660e\u7d30\u3092\u305d\u308d\u3048\u3066\u7167\u5408\u3059\u308b\" class=\"wp-image-3233\" width=\"1200\" height=\"998\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-13-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-13-v2-300x250.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-13-v2-1024x852.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-consumption-tax-h2-13-v2-768x639.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p 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