{"id":1432,"date":"2026-08-03T10:35:57","date_gmt":"2026-08-03T01:35:57","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-opposite\/"},"modified":"2026-10-24T18:49:46","modified_gmt":"2026-10-24T09:49:46","slug":"accounts-receivable-opposite","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-opposite\/","title":{"rendered":"\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306f\u8cb7\u639b\u91d1\uff1f\u9055\u3044\u30fb\u4ed5\u8a33\u30fb\u76f8\u6bba\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u5f8b\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u5951\u7d04\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u6c7a\u7b97\u3084\u7533\u544a\u3001\u50b5\u6a29\u50b5\u52d9\u306e\u76f8\u6bba\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001<strong>\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306b\u5f53\u305f\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\u8cb7\u639b\u91d1<\/strong>\u3067\u3059\u3002\u58f2\u308a\u624b\u304c\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u58f2\u639b\u91d1\u3001\u8cb7\u3044\u624b\u304c\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3092\u8cb7\u639b\u91d1\u3068\u3057\u3066\u8a18\u9332\u3057\u307e\u3059\u3002\u300c\u81ea\u793e\u306e\u4ed5\u8a33\u3067\u3082\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u306e\u304b\u300d\u3068\u8ff7\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u300c\u58f2\u639b\u91d1\u3068\u4e00\u7dd2\u306b\u4ed5\u8a33\u3059\u308b\u79d1\u76ee\u300d\u3092\u63a2\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u7b54\u3048\u306f\u58f2\u4e0a\u3084\u666e\u901a\u9810\u91d1\u306a\u3069\u3001\u53d6\u5f15\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u3092\u6bd4\u3079\u308b\u3053\u3068\u3068\u3001\u81ea\u793e\u306e\u5e33\u7c3f\u3078\u4f55\u3092\u66f8\u304f\u304b\u3092\u5206\u3051\u3066\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u9055\u3044\u3092\u899a\u3048\u305f\u3044\u65b9<\/li>\n<li>\u58f2\u4e0a\u30fb\u5165\u91d1\u30fb\u8fd4\u54c1\u306e\u4ed5\u8a33\u3067\u3001\u58f2\u639b\u91d1\u3092\u5de6\u53f3\u3069\u3061\u3089\u306b\u66f8\u304f\u304b\u8ff7\u3046\u65b9<\/li>\n<li>\u540c\u3058\u53d6\u5f15\u5148\u3068\u306e\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3057\u305f\u3044\u65b9<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u639b\u3051\u3067\u58f2\u3063\u305f\u3068\u304d\u30fb\u5165\u91d1\u3055\u308c\u305f\u3068\u304d\u306e\u4ed5\u8a33\u3092\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u81ea\u793e\u306e\u58f2\u4e0a\u3067\u4f7f\u3046\u79d1\u76ee\u3068\u3001\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u6e1b\u3089\u3059\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-01\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306f\u8cb7\u639b\u91d1\uff5c\u540c\u3058\u53d6\u5f15\u306e\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b<\/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-opposite-h2-section-01-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-01-v1.webp\" class=\"wp-image-2816\" width=\"1200\" height=\"675\" alt=\"\u540c\u3058\u53d6\u5f15\u3092\u4e21\u793e\u304b\u3089\u898b\u308b\u3002\u58f2\u308a\u624bA\u793e\uff1a\u5546\u54c1\u3092\u6e21\u3059\u2192\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\uff1d\u58f2\u639b\u91d1\u3002\u8cb7\u3044\u624bB\u793e\uff1a\u5546\u54c1\u3092\u53d7\u3051\u53d6\u308b\u2192\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\uff1d\u8cb7\u639b\u91d1\u3002\u81ea\u793e\u304c\u58f2\u308a\u624b\u304b\u8cb7\u3044\u624b\u304b\u3092\u5148\u306b\u78ba\u8a8d\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-01-v1-300x169.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-01-v1-1024x576.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-01-v1-768x432.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306f\u3001\u672c\u696d\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u5f8c\u65e5\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3067\u3059\u3002<\/strong>\u8cb7\u639b\u91d1\u306f\u3001\u672c\u696d\u306e\u5546\u54c1\u3084\u539f\u6750\u6599\u306a\u3069\u3092\u4ed5\u5165\u308c\u3001\u5f8c\u65e5\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001A\u793e\u304cB\u793e\u306b\u5546\u54c111\u4e07\u5186\u3092\u639b\u3051\u3067\u8ca9\u58f2\u3057\u305f\u5834\u9762\u3067\u3059\u3002\u5546\u54c1\u3092\u58f2\u3063\u305fA\u793e\u306b\u306f\u58f2\u639b\u91d111\u4e07\u5186\u3001\u4ed5\u5165\u308c\u305fB\u793e\u306b\u306f\u8cb7\u639b\u91d111\u4e07\u5186\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u53d6\u5f15\u3067\u3082\u3001A\u793e\u306b\u3068\u3063\u3066\u306f\u300c\u3042\u3068\u3067\u53d7\u3051\u53d6\u308b\u304a\u91d1\u300d\u3001B\u793e\u306b\u3068\u3063\u3066\u306f\u300c\u3042\u3068\u3067\u652f\u6255\u3046\u304a\u91d1\u300d\u3067\u3059\u3002<strong>\u540c\u3058\u4f1a\u793e\u304c\u4e00\u3064\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u3001\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u4e21\u65b9\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\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>\n<thead>\n<tr>\n<th>\u7acb\u5834<\/th>\n<th>\u3042\u3068\u3067\u884c\u3046\u3053\u3068<\/th>\n<th>\u8a18\u9332\u3059\u308b\u79d1\u76ee<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u5546\u54c1\u3092\u58f2\u3063\u305fA\u793e<\/td>\n<td>B\u793e\u304b\u308911\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308b<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305fB\u793e<\/td>\n<td>A\u793e\u307811\u4e07\u5186\u3092\u652f\u6255\u3046<\/td>\n<td>\u8cb7\u639b\u91d1<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u639b\u3051\u300d\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u65e5\u3068\u3001\u4ee3\u91d1\u3092\u6c7a\u6e08\u3059\u308b\u65e5\u304c\u7570\u306a\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u5834\u3067\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u58f2\u4e0a\u306a\u3089\u3001\u901a\u5e38\u306f\u305d\u306e\u5206\u306e\u58f2\u639b\u91d1\u3092\u6b8b\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u767a\u751f\u304b\u3089\u56de\u53ce\u307e\u3067\u3092\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f\u3001<a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u306e\u57fa\u672c<\/a>\u3082\u53c2\u8003\u306b\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>\u300c\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306f\u8cb7\u639b\u91d1\u300d\u3068\u899a\u3048\u305f\u3046\u3048\u3067\u3001\u53d7\u3051\u53d6\u308b\u5074\u304b\u652f\u6255\u3046\u5074\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u4ed5\u8a33\u306e\u65b9\u5411\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u9055\u3044\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-opposite-h2-section-02-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-02-v2.webp\" class=\"wp-image-2817\" width=\"1200\" height=\"863\" alt=\"\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u5897\u6e1b\u3002\u58f2\u639b\u91d1\uff1d\u8cc7\u7523\uff1a\u767a\u751f\uff1a\u501f\u65b9\uff08\u5de6\uff09\uff0f\u56de\u53ce\uff1a\u8cb8\u65b9\uff08\u53f3\uff09\u3002\u8cb7\u639b\u91d1\uff1d\u8ca0\u50b5\uff1a\u767a\u751f\uff1a\u8cb8\u65b9\uff08\u53f3\uff09\uff0f\u652f\u6255\uff1a\u501f\u65b9\uff08\u5de6\uff09\u3002A\u793e\u306e\u8a18\u5e33\u4f8b\uff1a\u639b\u58f2\u308a\uff1a\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u3002\u56de\u53ce\uff1a\u666e\u901a\u9810\u91d1\uff0f\u58f2\u639b\u91d1\u3002\u5897\u3048\u308b\u304b\u6e1b\u308b\u304b\u3068\u3001\u8cc7\u7523\u304b\u8ca0\u50b5\u304b\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-02-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-02-v2-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-02-v2-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-02-v2-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306f\u5c06\u6765\u306e\u5165\u91d1\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u8cc7\u7523\u3001\u8cb7\u639b\u91d1\u306f\u5c06\u6765\u306e\u652f\u6255\u3044\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u8ca0\u50b5\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u308b\u5834\u6240\u3060\u3051\u3067\u306a\u304f\u3001\u4ed5\u8a33\u3067\u5897\u6e1b\u3092\u8a18\u3059\u5074\u3082\u9006\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>\n<thead>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u58f2\u639b\u91d1<\/th>\n<th>\u8cb7\u639b\u91d1<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u53d6\u5f15\u3067\u306e\u7acb\u5834<\/td>\n<td>\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u58f2\u308b\u5074<\/td>\n<td>\u5546\u54c1\u30fb\u539f\u6750\u6599\u306a\u3069\u3092\u4ed5\u5165\u308c\u308b\u5074<\/td>\n<\/tr>\n<tr>\n<td>\u5185\u5bb9<\/td>\n<td>\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229<\/td>\n<td>\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9<\/td>\n<\/tr>\n<tr>\n<td>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u533a\u5206<\/td>\n<td>\u8cc7\u7523<\/td>\n<td>\u8ca0\u50b5<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u751f\u3057\u3066\u5897\u3048\u308b\u5074<\/td>\n<td>\u501f\u65b9\uff08\u5de6\uff09<\/td>\n<td>\u8cb8\u65b9\uff08\u53f3\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6c7a\u6e08\u3057\u3066\u6e1b\u308b\u5074<\/td>\n<td>\u8cb8\u65b9\uff08\u53f3\uff09<\/td>\n<td>\u501f\u65b9\uff08\u5de6\uff09<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8cc7\u7523\u300d\u306f\u4f1a\u793e\u304c\u6301\u3064\u304a\u91d1\u3084\u6a29\u5229\u306a\u3069\u3001\u300c\u8ca0\u50b5\u300d\u306f\u3042\u3068\u3067\u652f\u6255\u3046\u7fa9\u52d9\u306a\u3069\u3092\u8868\u3057\u307e\u3059\u3002\u5de6\u53f3\u306b\u8ff7\u3063\u305f\u3089\u3001\u307e\u305a\u4e0b\u306e\u4ed5\u8a33\u3067\u3001\u81ea\u793e\u306e\u53d6\u5f15\u304c\u639b\u58f2\u308a\u304b\u56de\u53ce\u304b\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u304c\u5546\u54c111\u4e07\u5186\u3092\u58f2\u308a\u3001\u3042\u3068\u3067\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4f8b\u3067\u306f\u3001A\u793e\u306e\u5e33\u7c3f\u306b\u66f8\u304f\u306e\u306f\u6b21\u306e\u4e8c\u3064\u3067\u3059\u3002\u7a0e\u8fbc\u7d4c\u7406\u306e\u7c21\u7565\u4f8b\u3067\u3001\u8cb7\u639b\u91d1\u306f\u4f7f\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table>\n<thead>\n<tr>\n<th>A\u793e\u306e\u53d6\u5f15<\/th>\n<th>\u501f\u65b9\uff08\u5de6\uff09<\/th>\n<th>\u8cb8\u65b9\uff08\u53f3\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u5546\u54c1\u3092\u639b\u3051\u3067\u58f2\u3063\u305f<\/td>\n<td>\u58f2\u639b\u91d1 110,000\u5186<\/td>\n<td>\u58f2\u4e0a 110,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u4ee3\u91d1\u3092\u9280\u884c\u3067\u53d7\u3051\u53d6\u3063\u305f<\/td>\n<td>\u666e\u901a\u9810\u91d1 110,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8868\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u58f2\u4e0a\u306b\u542b\u3081\u308b\u7a0e\u8fbc\u7d4c\u7406\u306e\u4f8b\u3067\u3059\u3002\u7a0e\u629c\u7d4c\u7406\u3067\u306f\u3001\u58f2\u639b\u91d111\u4e07\u5186\u306b\u5bfe\u3057\u3001\u58f2\u4e0a10\u4e07\u5186\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b491\u4e07\u5186\u306b\u5206\u3051\u307e\u3059\uff08\u7a0e\u738710\uff05\u306e\u4f8b\uff09\u3002\u56de\u53ce\u6642\u306f\u3001\u3069\u3061\u3089\u3082\u666e\u901a\u9810\u91d111\u4e07\u5186\uff0f\u58f2\u639b\u91d111\u4e07\u5186\u3067\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u7d4c\u7406\u65b9\u5f0f\u3068\u7a0e\u533a\u5206\u3092\u78ba\u304b\u3081\u3001\u8a2d\u5b9a\u306b\u5408\u308f\u305b\u3066\u5165\u529b\u3057\u307e\u3057\u3087\u3046\u3002\u65b9\u5f0f\u306e\u9055\u3044\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6375.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u306e\u89e3\u8aac<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u3084\u652f\u6255\u3044\u3092\u7ba1\u7406\u3059\u308b\u3068\u304d\u306f\u3001\u7dcf\u984d\u3060\u3051\u3067\u306a\u304f\u53d6\u5f15\u5148\u5225\u306e\u5185\u8a33\u3082\u5fc5\u8981\u3067\u3059\u3002\u53d6\u5f15\u5148\u3054\u3068\u306e\u767a\u751f\u984d\u3001\u56de\u53ce\u984d\u3001\u6b8b\u9ad8\u306f<a href=\"\/column\/urikakekin-motocho\/\">\u58f2\u639b\u91d1\u5143\u5e33<\/a>\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">\u540c\u3058\u639b\u53d6\u5f15\u306e\u4ed5\u8a33\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u3067\u6bd4\u3079\u308b<\/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-opposite-h2-section-03-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-03-v1.webp\" class=\"wp-image-2818\" width=\"1200\" height=\"1051\" alt=\"11\u4e07\u5186\u306e\u639b\u53d6\u5f15\u3068\u6c7a\u6e08\u3002A\u793e\u30fb\u8ca9\u58f2\u6642\uff1a\u58f2\u639b\u91d1110,000\u5186\uff0f\u58f2\u4e0a110,000\u5186\u3002A\u793e\u30fb\u56de\u53ce\u6642\uff1a\u666e\u901a\u9810\u91d1110,000\u5186\uff0f\u58f2\u639b\u91d1110,000\u5186\u3002B\u793e\u30fb\u4ed5\u5165\u6642\uff1a\u4ed5\u5165110,000\u5186\uff0f\u8cb7\u639b\u91d1110,000\u5186\u3002B\u793e\u30fb\u652f\u6255\u6642\uff1a\u8cb7\u639b\u91d1110,000\u5186\uff0f\u666e\u901a\u9810\u91d1110,000\u5186\u3002\u7a0e\u8fbc\u7d4c\u7406\u306e\u7c21\u7565\u4f8b\u3002\u81ea\u793e\u306e\u7acb\u5834\u3060\u3051\u3092\u5165\u529b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-03-v1-300x263.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-03-v1-1024x897.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-03-v1-768x673.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u5546\u54c111\u4e07\u5186\u306e\u639b\u53d6\u5f15\u3092\u3001\u767a\u751f\u6642\u3068\u6c7a\u6e08\u6642\u306b\u5206\u3051\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span>\u4ee5\u4e0b\u306f\u7a0e\u8fbc\u7d4c\u7406\u3092\u524d\u63d0\u3068\u3059\u308b\u7c21\u7565\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u5165\u529b\u3067\u306f\u3001\u81ea\u793e\u306e\u6d88\u8cbb\u7a0e\u306e\u7d4c\u7406\u65b9\u5f0f\u3084\u53d6\u5f15\u5185\u5bb9\u306b\u5408\u308f\u305b\u3066\u79d1\u76ee\u30fb\u7a0e\u533a\u5206\u3092\u8a2d\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-01\" class=\"wp-block-heading\">\u639b\u3051\u3067\u5546\u54c1\u3092\u58f2\u3063\u305fA\u793e\u306e\u4ed5\u8a33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u306f\u3001\u58f2\u639b\u91d1\u3092\u5897\u3084\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1 110,000\u5186<\/td>\n<td>\u58f2\u4e0a 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u65e5\u306e\u5165\u91d1\u3067\u306f\u3001\u666e\u901a\u9810\u91d1\u304c\u5897\u3048\u305f\u5206\u3060\u3051\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059\u51e6\u7406\u304c\u5fc5\u8981\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u666e\u901a\u9810\u91d1 110,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u306b\u3082\u3046\u4e00\u5ea6\u300c\u58f2\u4e0a\u300d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3001\u540c\u3058\u58f2\u4e0a\u3092\u4e8c\u91cd\u306b\u8a18\u9332\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3059\u3067\u306b\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u8acb\u6c42\u306e\u56de\u53ce\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-02\" class=\"wp-block-heading\">\u639b\u3051\u3067\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305fB\u793e\u306e\u4ed5\u8a33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">B\u793e\u3067\u306f\u3001\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3068\u540c\u6642\u306b\u8cb7\u639b\u91d1\u304c\u767a\u751f\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u4ed5\u5165 110,000\u5186<\/td>\n<td>\u8cb7\u639b\u91d1 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u65e5\u3001A\u793e\u307811\u4e07\u5186\u3092\u632f\u308a\u8fbc\u3093\u3060\u3068\u304d\u306b\u6e1b\u308b\u306e\u306f\u3001\u8cb7\u639b\u91d1\u3068\u666e\u901a\u9810\u91d1\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u8cb7\u639b\u91d1 110,000\u5186<\/td>\n<td>\u666e\u901a\u9810\u91d1 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4f8b\u3067\u306f\u3001A\u793e\u306e\u58f2\u639b\u91d1\u3068B\u793e\u306e\u8cb7\u639b\u91d1\u304c\u3001\u540c\u3058\u53d6\u5f15\u306e\u88cf\u8868\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<strong>\u81ea\u793e\u306e\u4ed5\u8a33\u3092\u4f5c\u308b\u3068\u304d\u306f\u3001\u307e\u305a\u81ea\u793e\u304cA\u793e\u3068B\u793e\u306e\u3069\u3061\u3089\u306e\u7acb\u5834\u304b\u3092\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u30fb\u632f\u8fbc\u624b\u6570\u6599\u3067\u6b8b\u9ad8\u304c\u5909\u308f\u308b<\/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-opposite-h2-section-04-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-04-v4.webp\" class=\"wp-image-2819\" width=\"1200\" height=\"1071\" alt=\"\u5165\u91d1\u984d\u304c\u9055\u3046\u3068\u304d\u306f\u7406\u7531\u3092\u78ba\u8a8d\u3002\u5024\u5f15\u304d\u304c\u78ba\u5b9a\uff1a11\u4e07\u5186\u22121\u4e071,000\u5186\uff1d\u56de\u53ce\u4e88\u5b9a9\u4e079,000\u5186\u3002\u81ea\u793e\u8ca0\u62c5\u306e\u624b\u6570\u6599\uff1a\u5165\u91d1109,560\u5186\uff0b\u624b\u6570\u6599440\u5186\uff1d\u58f2\u639b\u91d1110,000\u5186\u3002\u7406\u7531\u304c\u4e0d\u660e\uff1a\u624b\u6570\u6599\u3084\u524d\u53d7\u91d1\u3068\u6c7a\u3081\u305a\u3001\u652f\u6255\u901a\u77e5\u306a\u3069\u3092\u78ba\u8a8d\u3002\u7a0e\u8fbc\u7d4c\u7406\u306e\u7c21\u7565\u4f8b\u3002\u7a0e\u533a\u5206\u306f\u5b9f\u614b\u3068\u51e6\u7406\u65b9\u6cd5\u306b\u5408\u308f\u305b\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-04-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-04-v4-300x268.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-04-v4-1024x914.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-04-v4-768x685.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u984d\u3068\u5165\u91d1\u984d\u304c\u7570\u306a\u308b\u3068\u304d\u306f\u3001\u5dee\u984d\u306e\u7406\u7531\u306b\u5408\u308f\u305b\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/strong>\u91d1\u984d\u304c\u8fd1\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u305d\u306e\u307e\u307e\u58f2\u639b\u91d1\u3092\u5168\u984d\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-03\" class=\"wp-block-heading\">\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u3092\u53d7\u3051\u4ed8\u3051\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u307b\u3069\u306e11\u4e07\u5186\u306e\u58f2\u4e0a\u306b\u5bfe\u3057\u3001\u3042\u3068\u304b\u30891\u4e071,000\u5186\u306e\u5024\u5f15\u304d\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u58f2\u308a\u624bA\u793e\u3067\u306f\u58f2\u639b\u91d1\u30921\u4e071,000\u5186\u6e1b\u3089\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u4e0a\u5024\u5f15 11,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1 11,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7c21\u7565\u4f8b\u306e\u56de\u53ce\u4e88\u5b9a\u984d\u306f\u300111\u4e07\u5186\u304b\u30891\u4e071,000\u5186\u3092\u5f15\u3044\u305f9\u4e079,000\u5186\u3067\u3059\u3002\u8fd4\u54c1\u306e\u5834\u5408\u3082\u3001\u8fd4\u54c1\u3055\u308c\u305f\u5546\u54c1\u3001\u5bfe\u8c61\u8acb\u6c42\u3001\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002\u58f2\u4e0a\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3082\u3042\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u5074\u306e\u6d88\u8cbb\u7a0e\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6359.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u58f2\u4e0a\u8fd4\u54c1\u3001\u58f2\u4e0a\u5024\u5f15\u304d\u3001\u58f2\u4e0a\u5272\u623b\u3057\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u300d<\/a>\u3001\u4ed5\u5165\u5074\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6363.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\u3092\u53d7\u3051\u305f\u5834\u5408\u300d<\/a>\u3067\u53d6\u6271\u3044\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-04\" class=\"wp-block-heading\">\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u308c\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u9069\u6cd5\uff08\u88fd\u9020\u59d4\u8a17\u7b49\u306e\u4ee3\u91d1\u652f\u6255\u3044\u3092\u898f\u5236\u3059\u308b\u6cd5\u5f8b\uff09\u306e\u5bfe\u8c61\u53d6\u5f15\u3067\u306f\u3001\u5408\u610f\u304c\u3042\u3063\u3066\u3082\u632f\u8fbc\u624b\u6570\u6599\u3092\u58f2\u624b\u306b\u8ca0\u62c5\u3055\u305b\u3001\u4ee3\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u4ee5\u4e0b\u306f\u3001\u305d\u306e\u7981\u6b62\u5bfe\u8c61\u306b\u5f53\u305f\u3089\u306a\u3044\u53d6\u5f15\u306e\u51e6\u7406\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11\u4e07\u5186\u306e\u8acb\u6c42\u306b\u5bfe\u3057\u306610\u4e079,560\u5186\u304c\u5165\u91d1\u3055\u308c\u3001\u5dee\u984d440\u5186\u304c\u81ea\u793e\u8ca0\u62c5\u306e\u632f\u8fbc\u624b\u6570\u6599\u3068\u78ba\u8a8d\u3067\u304d\u305f\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u3070\u6b21\u306e\u3088\u3046\u306b\u5206\u3051\u3066\u8a18\u9332\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u666e\u901a\u9810\u91d1 109,560\u5186 \uff0b \u652f\u6255\u624b\u6570\u6599 440\u5186<\/td>\n<td>\u58f2\u639b\u91d1 110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u984d\u304c\u58f2\u4e0a\u5024\u5f15\u306b\u5f53\u305f\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u6271\u3044\u306e\u533a\u5225\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c440\u5186\u3060\u304b\u3089\u624b\u6570\u6599\u300d\u3068\u5224\u65ad\u305b\u305a\u3001\u5951\u7d04\u4e0a\u306e\u8ca0\u62c5\u8005\u3001\u53d6\u5f15\u5148\u306e\u652f\u6255\u901a\u77e5\u3001\u63a1\u7528\u3057\u3066\u3044\u308b\u51e6\u7406\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u53d6\u9069\u6cd5\u5bfe\u8c61\u306e\u6ce8\u610f\u3068\u7d4c\u7406\u51e6\u7406\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-06.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81Q&amp;A\u306e\u554f29\u30fb30<\/a>\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id39\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-05\" class=\"wp-block-heading\">\u904e\u5165\u91d1\u3084\u4e8c\u91cd\u8a08\u4e0a\u304c\u3042\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u304d\u306f\u3001\u5165\u91d1\u306e\u4e8c\u91cd\u767b\u9332\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u6f0f\u308c\u3001\u5225\u8acb\u6c42\u3078\u306e\u5165\u91d1\u3001\u904e\u5165\u91d1\u306a\u3069\u3092\u8abf\u3079\u307e\u3059\u3002\u904e\u5165\u91d1\u306f\u8fd4\u91d1\u3059\u308b\u306e\u304b\u3001\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e00\u5f8b\u306b\u524d\u53d7\u91d1\u3068\u6c7a\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u5225\u306e\u6b8b\u9ad8\u304b\u3089\u8abf\u3079\u308b\u624b\u9806\u306f\u3001<a href=\"\/column\/accounts-receivable-negative-balance\/\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u539f\u56e0\u3068\u51e6\u7406<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u53cd\u5bfe\u6982\u5ff5\u30fb\u76f8\u624b\u52d8\u5b9a\u30fb\u53cd\u5bfe\u4ed5\u8a33\u3092\u5206\u3051\u308b<\/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-opposite-h2-section-05-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-05-v1.webp\" class=\"wp-image-2820\" width=\"1200\" height=\"801\" alt=\"\u300c\u53cd\u5bfe\u300d\u30923\u3064\u306b\u5206\u3051\u308b\u3002\u53cd\u5bfe\u6982\u5ff5\uff1a\u8cb7\u639b\u91d1\uff1d\u652f\u6255\u3046\u7fa9\u52d9\u3002\u76f8\u624b\u52d8\u5b9a\uff1a\u58f2\u4e0a\u30fb\u666e\u901a\u9810\u91d1\u306a\u3069\u53d6\u5f15\u3054\u3068\u306b\u5909\u308f\u308b\u3002\u53cd\u5bfe\u4ed5\u8a33\uff1a\u5143\u306e\u501f\u65b9\u3068\u8cb8\u65b9\u3092\u9006\u306b\u3057\u3066\u53d6\u308a\u6d88\u3059\u3002\u53d6\u6d88\u4ed5\u8a33\u306b\u8cb7\u639b\u91d1\u3092\u4f7f\u3046\u3068\u306f\u9650\u3089\u306a\u3044\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-05-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-05-v1-300x200.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-05-v1-1024x684.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-05-v1-768x513.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4e09\u3064\u306e\u610f\u5473\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong>\u76f8\u624b\u52d8\u5b9a\u306f\u3001\u4e00\u3064\u306e\u4ed5\u8a33\u3067\u58f2\u639b\u91d1\u3068\u7d44\u307f\u5408\u308f\u305b\u308b\u79d1\u76ee\u306e\u3053\u3068\u3067\u3059\u3002\u53cd\u5bfe\u4ed5\u8a33\u306f\u3001\u5143\u306e\u4ed5\u8a33\u306e\u5de6\u53f3\u3092\u9006\u306b\u3057\u3066\u53d6\u308a\u6d88\u3059\u8a18\u9332\u3092\u6307\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>\n<thead>\n<tr>\n<th>\u77e5\u308a\u305f\u3044\u3053\u3068<\/th>\n<th>\u7b54\u3048\u30fb\u8003\u3048\u65b9<\/th>\n<th>\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1\u3068\u53cd\u5bfe\u306e\u6027\u8cea\u3092\u6301\u3064\u79d1\u76ee<\/td>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3068\u652f\u6255\u3046\u7fa9\u52d9<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1\u3068\u7d44\u307f\u5408\u308f\u305b\u308b\u76f8\u624b\u52d8\u5b9a<\/td>\n<td>\u53d6\u5f15\u306b\u3088\u3063\u3066\u5909\u308f\u308b<\/td>\n<td>\u58f2\u4e0a\u767a\u751f\u6642\u306f\u58f2\u4e0a\u3001\u56de\u53ce\u6642\u306f\u666e\u901a\u9810\u91d1<\/td>\n<\/tr>\n<tr>\n<td>\u5143\u306e\u4ed5\u8a33\u3092\u53d6\u308a\u6d88\u3059\u53cd\u5bfe\u4ed5\u8a33<\/td>\n<td>\u5143\u306e\u501f\u65b9\u30fb\u8cb8\u65b9\u3092\u9006\u306b\u3059\u308b<\/td>\n<td>\u8aa4\u8a08\u4e0a\u3057\u305f\u58f2\u639b\u91d1\uff0f\u58f2\u4e0a\u3092\u3001\u58f2\u4e0a\uff0f\u58f2\u639b\u91d1\u3067\u53d6\u308a\u6d88\u3059<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u58f2\u639b\u91d111\u4e07\u5186\uff0f\u58f2\u4e0a11\u4e07\u5186\u3092\u8aa4\u3063\u3066\u4e8c\u91cd\u306b\u767b\u9332\u3057\u305f\u306a\u3089\u3001\u4f59\u5206\u306a1\u4ef6\u3092\u53d6\u308a\u6d88\u3059\u4ed5\u8a33\u306f\u300c\u501f\u65b9\uff1a\u58f2\u4e0a11\u4e07\u5186\uff0f\u8cb8\u65b9\uff1a\u58f2\u639b\u91d111\u4e07\u5186\u300d\u3067\u3059\u3002\u8cb7\u639b\u91d1\u3092\u4f7f\u3063\u3066\u53d6\u308a\u6d88\u3059\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u8a02\u6b63\u3059\u308b\u3068\u304d\u306f\u3001\u5143\u306e\u4ed5\u8a33\u3092\u4fee\u6b63\u3059\u308b\u306e\u304b\u3001\u53d6\u6d88\u4ed5\u8a33\u3092\u8ffd\u52a0\u3059\u308b\u306e\u304b\u3082\u793e\u5185\u306e\u904b\u7528\u306b\u5f93\u3044\u307e\u3059\u3002\u7de0\u3081\u6e08\u307f\u306e\u671f\u9593\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u3001\u5f71\u97ff\u3059\u308b\u6c7a\u7b97\u30fb\u7533\u544a\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u3068\u304d\u306e\u6761\u4ef6\u3068\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-opposite-h2-section-06-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-06-v1.webp\" class=\"wp-image-2821\" width=\"1200\" height=\"863\" alt=\"\u76f8\u6bba\u3068\u6b8b\u91d1\u56de\u53ce\u3092\u533a\u5225\u3002\u76f8\u6bba\u524d\uff1a\u58f2\u639b\u91d130\u4e07\u5186\uff0f\u8cb7\u639b\u91d120\u4e07\u5186\u300220\u4e07\u5186\u3092\u76f8\u6bba\uff1a\u501f\u65b9\uff1a\u8cb7\u639b\u91d120\u4e07\u5186\uff0f\u8cb8\u65b9\uff1a\u58f2\u639b\u91d120\u4e07\u5186\u3002\u76f8\u6bba\u5f8c\uff1a\u58f2\u639b\u91d110\u4e07\u5186\u304c\u6b8b\u308b\u3002\u5b9f\u5165\u91d1\u306f\u305d\u306e\u56de\u53ce\u6642\u3002\u540c\u3058\u76f8\u624b\u3067\u3082\u3001\u5f01\u6e08\u671f\u30fb\u5951\u7d04\u5236\u9650\u30fb\u610f\u601d\u8868\u793a\u3092\u78ba\u8a8d\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-06-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-06-v1-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-06-v1-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-06-v1-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u540c\u3058\u53d6\u5f15\u5148\u306b\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u4e21\u65b9\u304c\u3042\u308b\u5834\u5408\u3001\u76f8\u6bba\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u50b5\u6a29\u3068\u50b5\u52d9\u3092\u6e1b\u3089\u305b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u300c\u540c\u3058\u76f8\u624b\u306b\u6b8b\u9ad8\u304c\u3042\u308b\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u5e33\u7c3f\u4e0a\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\" target=\"_blank\" rel=\"noopener\">\u6c11\u6cd5\u7b2c505\u6761\u30fb\u7b2c506\u6761<\/a>\u3067\u306f\u3001\u4e92\u3044\u306b\u540c\u7a2e\u306e\u7d66\u4ed8\u3092\u76ee\u7684\u3068\u3059\u308b\u50b5\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3001\u5f01\u6e08\u671f\u306a\u3069\u306e\u8981\u4ef6\u3084\u3001\u76f8\u624b\u65b9\u3078\u306e\u610f\u601d\u8868\u793a\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u76f8\u6bba\u306f\u4e00\u65b9\u306e\u610f\u601d\u8868\u793a\u3067\u884c\u3046\u3082\u306e\u3067\u3001\u5fc5\u305a\u53cc\u65b9\u306e\u5408\u610f\u3092\u8981\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f\u3001\u5951\u7d04\u306e\u76f8\u6bba\u5236\u9650\u3001\u5bfe\u8c61\u50b5\u6a29\u306e\u8b72\u6e21\u30fb\u5dee\u62bc\u3048\u3001\u53d6\u5f15\u5148\u3068\u306e\u8acb\u6c42\u7ba1\u7406\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5bfe\u8c61\u3084\u6210\u7acb\u6642\u671f\u306b\u4e89\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306a\u3069\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-06\" class=\"wp-block-heading\">\u58f2\u639b\u91d130\u4e07\u5186\u3068\u8cb7\u639b\u91d120\u4e07\u5186\u3092\u76f8\u6bba\u3059\u308b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u304c\u540c\u3058\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u58f2\u639b\u91d130\u4e07\u5186\u3001\u8cb7\u639b\u91d120\u4e07\u5186\u3092\u6301\u3061\u300120\u4e07\u5186\u5206\u306b\u3064\u3044\u3066\u76f8\u6bba\u3059\u308b\u524d\u63d0\u306a\u3089\u3001\u81ea\u793e\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\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>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u8cb7\u639b\u91d1 200,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1 200,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u5f8c\u3001\u81ea\u793e\u306e\u8cb7\u639b\u91d1\u306f0\u5186\u3001\u58f2\u639b\u91d1\u306f10\u4e07\u5186\u3067\u3059\u3002\u6b8b\u3063\u305f10\u4e07\u5186\u3092\u53d6\u5f15\u5148\u304b\u3089\u56de\u53ce\u3057\u305f\u6642\u70b9\u3067\u3001\u666e\u901a\u9810\u91d110\u4e07\u5186\uff0f\u58f2\u639b\u91d110\u4e07\u5186\u3068\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u3057\u305f20\u4e07\u5186\u306b\u3064\u3044\u3066\u3001\u9280\u884c\u304b\u308920\u4e07\u5186\u304c\u5165\u91d1\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cc7\u91d1\u7e70\u308a\u8868\u3067\u306f\u76f8\u6bba\u3068\u5b9f\u969b\u306e\u5165\u51fa\u91d1\u3092\u5206\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-07\" class=\"wp-block-heading\">\u5bfe\u8c61\u8acb\u6c42\u3068\u6b8b\u984d\u3092\u53d6\u5f15\u5148\u3078\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u306e\u8a18\u9332\u306b\u306f\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3001\u76f8\u6bba\u984d\u3001\u76f8\u6bba\u65e5\u3001\u6b8b\u984d\u3001\u6b8b\u984d\u306e\u652f\u6255\u65e5\u3092\u6b8b\u3057\u307e\u3059\u3002\u6cd5\u7684\u306a\u8981\u4ef6\u306e\u78ba\u8a8d\u306b\u52a0\u3048\u3001\u5148\u65b9\u306e\u7d4c\u7406\u62c5\u5f53\u306b\u3082\u5bfe\u8c61\u3092\u4f1d\u3048\u3001\u53cc\u65b9\u306e\u6b8b\u9ad8\u306e\u8a8d\u8b58\u304c\u305a\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u3092\u8a18\u8f09\u3057\u305f\u9818\u53ce\u66f8\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/07.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54<\/a>\u3067\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u76f8\u6bba\u3060\u3051\u306a\u306e\u304b\u3001\u5b9f\u969b\u306e\u91d1\u92ad\u53d7\u9818\u3082\u542b\u3080\u306e\u304b\u306b\u3088\u3063\u3066\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u9818\u53ce\u66f8\u306e\u6271\u3044\u306f<a href=\"\/column\/accounts-receivable-receipt-revenue-stamp\/\">\u58f2\u639b\u91d1\u306e\u9818\u53ce\u66f8\u3068\u53ce\u5165\u5370\u7d19<\/a>\u3082\u53c2\u8003\u306b\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>\u76f8\u6bba\u306f\u632f\u8fbc\u56de\u6570\u3092\u6e1b\u3089\u305b\u307e\u3059\u304c\u3001\u5e33\u7c3f\u306e\u898b\u305f\u76ee\u3060\u3051\u3067\u51e6\u7406\u3059\u308b\u3068\u53cc\u65b9\u306e\u6b8b\u9ad8\u304c\u305a\u308c\u307e\u3059\u3002\u5bfe\u8c61\u8acb\u6c42\u66f8\u3068\u5408\u610f\u5185\u5bb9\u3092\u5148\u306b\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u672a\u53ce\u5165\u91d1\u30fb\u672a\u6255\u91d1\u30fb\u524d\u53d7\u91d1\u306a\u3069\u306e\u5468\u8fba\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-opposite-h2-section-07-v2.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-07-v2.webp\" class=\"wp-image-2822\" width=\"1200\" height=\"863\" alt=\"\u79d1\u76ee\u3092\u9078\u3076\u3068\u304d\u306e\u554f\u3044\u3002\u672c\u696d\u306e\u53d6\u5f15\u304b\uff1a\u672c\u696d\u306e\u639b\u58f2\u4e0a\u2192\u58f2\u639b\u91d1\uff0f\u901a\u5e38\u306e\u4ed5\u5165\u2192\u8cb7\u639b\u91d1\u3002\u63d0\u4f9b\u3059\u308b\u524d\u304b\u5f8c\u304b\uff1a\u63d0\u4f9b\u524d\u306e\u53d7\u53d6\u2192\u524d\u53d7\u91d1\uff0f\u63d0\u4f9b\u524d\u306e\u652f\u6255\u2192\u524d\u6255\u91d1\u3002\u5185\u5bb9\u306f\u5206\u304b\u308b\u304b\uff1a\u5165\u91d1\u5185\u5bb9\u304c\u4e0d\u660e\u306a\u3089\u4eee\u53d7\u91d1\u306a\u3069\u3067\u8abf\u67fb\u3002\u56fa\u5b9a\u8cc7\u7523\u53d6\u5f15\u306a\u3069\u306f\u672a\u53ce\u5165\u91d1\u30fb\u672a\u6255\u91d1\u3092\u691c\u8a0e\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-07-v2.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-07-v2-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-07-v2-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-07-v2-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53d7\u3051\u53d6\u308b\u304a\u91d1\u304c\u3059\u3079\u3066\u58f2\u639b\u91d1\u3001\u652f\u6255\u3046\u304a\u91d1\u304c\u3059\u3079\u3066\u8cb7\u639b\u91d1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u672c\u696d\u306e\u53d6\u5f15\u304b\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u524d\u304b\u5f8c\u304b\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>\n<thead>\n<tr>\n<th>\u79d1\u76ee<\/th>\n<th>\u4e00\u822c\u7684\u306b\u4f7f\u3046\u5834\u9762<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>\u672c\u696d\u306e\u58f2\u4e0a\u4ee3\u91d1\u3092\u3001\u63d0\u4f9b\u5f8c\u306b\u53d7\u3051\u53d6\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>\u672c\u696d\u306e\u5546\u54c1\u30fb\u539f\u6750\u6599\u306a\u3069\u306e\u4ed5\u5165\u4ee3\u91d1\u3092\u3001\u5f8c\u65e5\u652f\u6255\u3046<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u53ce\u5165\u91d1<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u3001\u672c\u696d\u4ee5\u5916\u306e\u53d6\u5f15\u4ee3\u91d1\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u4ee3\u91d1\u306a\u3069\u3001\u901a\u5e38\u306e\u4ed5\u5165\u3068\u306f\u7570\u306a\u308b\u4ee3\u91d1\u3092\u5f8c\u65e5\u652f\u6255\u3046<\/td>\n<\/tr>\n<tr>\n<td>\u524d\u53d7\u91d1<\/td>\n<td>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u524d\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u524d\u6255\u91d1<\/td>\n<td>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u524d\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3046<\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u53d7\u91d1<\/td>\n<td>\u5165\u91d1\u306f\u3042\u3063\u305f\u304c\u3001\u5185\u5bb9\u3084\u51e6\u7406\u79d1\u76ee\u304c\u307e\u3060\u5206\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d99\u7d9a\u3057\u305f\u5f79\u52d9\u63d0\u4f9b\u306a\u3069\u3067\u3001\u5f53\u671f\u306b\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u672a\u53ce\u5206\u30fb\u672a\u6255\u5206\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u306f\u3001\u672a\u53ce\u53ce\u76ca\u30fb\u672a\u6255\u8cbb\u7528\u3092\u4f7f\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u53d7\u53d6\u624b\u5f62\u30fb\u652f\u6255\u624b\u5f62\u3084\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u30fb\u96fb\u5b50\u8a18\u9332\u50b5\u52d9\u306f\u3001\u6c7a\u6e08\u624b\u6bb5\u3084\u50b5\u6a29\u50b5\u52d9\u306e\u5f62\u614b\u306b\u3088\u308b\u533a\u5206\u3067\u3059\u3002\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u5358\u306a\u308b\u5225\u540d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u53ce\u5165\u91d1\u3068\u306e\u9055\u3044\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/column\/urikakekin-mishunyuukin-chigai\/\">\u58f2\u639b\u91d1\u3068\u672a\u53ce\u5165\u91d1\u306e\u9055\u3044<\/a>\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f1a\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u3084\u7d99\u7d9a\u3057\u3066\u63a1\u7528\u3059\u308b\u51e6\u7406\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u79d1\u76ee\u540d\u3060\u3051\u3067\u6a5f\u68b0\u7684\u306b\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id38\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id40\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id41\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id42\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id43\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u8cc7\u91d1\u7e70\u308a\u306f\u5165\u91d1\u65e5\u3068\u652f\u6255\u65e5\u3092\u4e26\u3079\u3066\u7ba1\u7406\u3059\u308b<\/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-opposite-h2-section-08-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-08-v1.webp\" class=\"wp-image-2823\" width=\"1200\" height=\"863\" alt=\"\u6b8b\u9ad8\u3088\u308a\u5148\u306b\u65e5\u4ed8\u3092\u4e26\u3079\u308b\u3002\u5165\u91d1\u4e88\u5b9a\uff1a\u53d6\u5f15\u5148\u5225\u306b\u3001\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u56de\u53ce\u898b\u8fbc\u307f\u3002\u652f\u6255\u4e88\u5b9a\uff1a\u4ed5\u5165\u4ee3\u91d1\u306b\u52a0\u3048\u7d66\u4e0e\u30fb\u7a0e\u91d1\u30fb\u8fd4\u6e08\u3082\u8a18\u9332\u3002\u4e0d\u8db3\u306e\u78ba\u8a8d\uff1a\u652f\u6255\u65e5\u304c\u5148\u306a\u3089\u3001\u305d\u306e\u9593\u306e\u8cc7\u91d1\u3092\u691c\u8a0e\u3002\u58f2\u639b\u91d1\u304c\u8cb7\u639b\u91d1\u3088\u308a\u591a\u304f\u3066\u3082\u3001\u652f\u6255\u65e5\u306b\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-08-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-08-v1-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-08-v1-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-08-v1-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u305f\u3089\u3001\u305d\u308c\u305e\u308c\u304c\u3044\u3064\u5165\u51fa\u91d1\u306b\u306a\u308b\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong>\u58f2\u639b\u91d1\u306e\u7dcf\u984d\u304c\u8cb7\u639b\u91d1\u3088\u308a\u591a\u304f\u3066\u3082\u3001\u5148\u306b\u652f\u6255\u65e5\u304c\u6765\u308c\u3070\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"subsection-08\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u30fb\u5728\u5eab\u30fb\u8cb7\u639b\u91d1\u306e\u4e09\u3064\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306e\u53d6\u5f15\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u8003\u3048\u308b\u969b\u306b\u306f\u3001\u300c\u58f2\u4e0a\u50b5\u6a29\uff0b\u68da\u5378\u8cc7\u7523\u2212\u4ed5\u5165\u50b5\u52d9\u300d\u304c\u4e00\u3064\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u304b\u3089\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u8cc7\u91d1\u3092\u7acb\u3066\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u3053\u306e\u8a08\u7b97\u3060\u3051\u3067\u306f\u7d66\u4e0e\u3001\u5bb6\u8cc3\u3001\u7a0e\u91d1\u3001\u501f\u5165\u8fd4\u6e08\u306e\u652f\u6255\u65e5\u3084\u3001\u624b\u5143\u8cc7\u91d1\u306e\u984d\u307e\u3067\u306f\u5206\u304b\u308a\u307e\u305b\u3093\u3002<a href=\"\/column\/working-capital-calculation\/\">\u904b\u8ee2\u8cc7\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u3068\u4f75\u305b\u3066\u3001\u65e5\u4ed8\u3092\u5165\u308c\u305f\u8cc7\u91d1\u7e70\u308a\u8868\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u3068\u652f\u6255\u3044\u306e\u50be\u5411\u306f\u3001\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\u3084\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u6708\u6570\u3067\u898b\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u50b5\u6a29\u3092\u6708\u5e73\u5747\u58f2\u4e0a\u9ad8\u3001\u4ed5\u5165\u50b5\u52d9\u3092\u6708\u5e73\u5747\u4ed5\u5165\u9ad8\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u6bd4\u8f03\u3059\u308b\u671f\u9593\u3084\u5e73\u5747\u6b8b\u9ad8\u306e\u4f7f\u3044\u65b9\u3092\u305d\u308d\u3048\u3001\u6bd4\u7387\u3060\u3051\u3067\u500b\u3005\u306e\u652f\u6255\u671f\u65e5\u3092\u5224\u65ad\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"subsection-09\" class=\"wp-block-heading\">\u8acb\u6c42\u30fb\u5165\u91d1\u30fb\u652f\u6255\u306e\u7ba1\u7406\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3060\u3051\u3067\u306f\u56de\u53ce\u3067\u304d\u307e\u305b\u3093\u3002\u53d6\u5f15\u5148\u5225\u306b\u8acb\u6c42\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u5165\u91d1\u65e5\u3001\u672a\u56de\u53ce\u984d\u3092\u8a18\u9332\u3057\u3001\u671f\u65e5\u3092\u904e\u304e\u305f\u8acb\u6c42\u306b\u306f\u652f\u6255\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8cb7\u639b\u91d1\u3082\u3001\u8acb\u6c42\u66f8\u3068\u7d0d\u54c1\u5185\u5bb9\u3092\u7167\u5408\u3057\u305f\u3046\u3048\u3067\u306e\u671f\u65e5\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p 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href=\"\/column\/factoring-accounting\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4ed5\u8a33<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u3088\u308a\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u304c\u5148\u306a\u3089\u8cc7\u91d1\u306f\u4e0d\u8db3\u3057\u307e\u3059\u3002\u6708\u672b\u6b8b\u9ad8\u3060\u3051\u3067\u306a\u304f\u3001\u9031\u5358\u4f4d\u306e\u65e5\u4ed8\u3067\u78ba\u8a8d\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<span id=\"index_id44\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-09\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\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-opposite-h2-section-09-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-09-v1.webp\" class=\"wp-image-2824\" width=\"1200\" height=\"863\" alt=\"\u4ed5\u8a33\u3067\u8ff7\u3063\u305f\u3089\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3002\u76f8\u624b\u52d8\u5b9a\u304c\u77e5\u308a\u305f\u3044\uff1a\u767a\u751f\u30fb\u56de\u53ce\u30fb\u76f8\u6bba\u306a\u3069\u53d6\u5f15\u3092\u7279\u5b9a\u3002\u53d6\u308a\u6d88\u3057\u305f\u3044\uff1a\u8aa4\u3063\u305f\u5143\u4ed5\u8a33\u3068\u9006\u5411\u304d\u306b\u4fee\u6b63\u3002\u76f8\u6bba\u3057\u305f\u3044\uff1a\u6cd5\u7684\u8981\u4ef6\u3068\u5bfe\u8c61\u8acb\u6c42\u3001\u6b8b\u984d\u3092\u78ba\u8a8d\u3002\u7b54\u3048\u306f\u79d1\u76ee\u540d\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304b\u3089\u9078\u3076\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-09-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-09-v1-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-09-v1-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-09-v1-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<span id=\"index_id45\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-11\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u8a9e\u306f\u8cb7\u639b\u91d1\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5f8c\u65e5\u652f\u6255\u3046\u7fa9\u52d9\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u8ca0\u50b5\u3067\u3059\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u501f\u5165\u91d1\u3068\u306f\u533a\u5225\u3057\u307e\u3059\u3002\u8cb7\u639b\u91d1\u306f\u901a\u5e38\u306e\u4ed5\u5165\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u50b5\u52d9\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id49\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-19\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306fAccounts Receivable\u3001\u8cb7\u639b\u91d1\u306fAccounts Payable\u3068\u8868\u73fe\u3057\u307e\u3059\u3002\u7565\u3057\u3066A\/R\u3001A\/P\u3068\u66f8\u304b\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"\/column\/accounts-receivable-english\/\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u8868\u73fe<\/a>\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id51\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-10\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u53d7\u53d6\u3068\u652f\u6255\u3092\u5206\u3051\u3066\u304b\u3089\u4ed5\u8a33\u3092\u9078\u3076<\/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-opposite-h2-section-10-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-10-v1.webp\" class=\"wp-image-2825\" width=\"1200\" height=\"863\" alt=\"\u53d7\u53d6\u3068\u652f\u6255\u3092\u5206\u3051\u3066\u884c\u52d5\u3059\u308b\u30021\uff0e\u7acb\u5834\u3092\u78ba\u8a8d\uff1a\u58f2\u308a\u624b\u306e\u58f2\u639b\u91d1\uff0f\u8cb7\u3044\u624b\u306e\u8cb7\u639b\u91d1\u30022\uff0e\u6839\u62e0\u3092\u78ba\u8a8d\uff1a\u8acb\u6c42\u30fb\u5165\u91d1\u30fb\u5dee\u984d\u30fb\u76f8\u6bba\u5bfe\u8c61\u30023\uff0e\u671f\u65e5\u3092\u78ba\u8a8d\uff1a\u8cc7\u91d1\u4e0d\u8db3\u306a\u3089\u8cbb\u7528\u30fb\u5165\u91d1\u65e5\u30fb\u5951\u7d04\u6761\u4ef6\u3092\u6bd4\u8f03\u3002\u81ea\u793e\u306b\u5408\u3046\u8abf\u9054\u5148\u306f\u8907\u6570\u306e\u6761\u4ef6\u3067\u6bd4\u8f03\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-10-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-10-v1-300x216.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-10-v1-1024x736.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-opposite-h2-section-10-v1-768x552.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306f\u8cb7\u639b\u91d1\u3067\u3059\u3002<\/strong>\u58f2\u308a\u624b\u306e\u53d7\u53d6\u6a29\u5229\u304c\u58f2\u639b\u91d1\u3001\u8cb7\u3044\u624b\u306e\u652f\u6255\u7fa9\u52d9\u304c\u8cb7\u639b\u91d1\u3067\u3042\u308a\u3001\u81ea\u793e\u306e\u4ed5\u8a33\u306e\u76f8\u624b\u52d8\u5b9a\u3084\u3001\u5143\u306e\u8a18\u9332\u3092\u53d6\u308a\u6d88\u3059\u53cd\u5bfe\u4ed5\u8a33\u3068\u306f\u610f\u5473\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u306b\u8ff7\u3063\u305f\u3089\u3001\u81ea\u793e\u306e\u7acb\u5834\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u767a\u751f\u6642\u304b\u6c7a\u6e08\u6642\u304b\u3092\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002\u76f8\u6bba\u3084\u5165\u91d1\u5dee\u984d\u306e\u51e6\u7406\u3067\u306f\u3001\u5bfe\u8c61\u8acb\u6c42\u3068\u6839\u62e0\u3092\u6b8b\u3059\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p 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class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 id=\"subsection-20\" class=\"wp-block-heading\">\u53c2\u8003\u8cc7\u6599<\/h3>\n\n\n\n<ul>\n<li><a href=\"https:\/\/support.yayoi-kk.co.jp\/business\/faq_Subcontents.html?page_id=1116\" target=\"_blank\" rel=\"noopener\">\u5f25\u751f\uff1a\u58f2\u639b\u91d1\u306e\u4ed5\u8a33<\/a><\/li>\n<li><a href=\"https:\/\/support.yayoi-kk.co.jp\/business\/faq_Subcontents.html?page_id=15817\" target=\"_blank\" rel=\"noopener\">\u5f25\u751f\uff1a\u8cb7\u639b\u91d1\u306e\u4ed5\u8a33<\/a><\/li>\n<li><a href=\"https:\/\/www.jcci.or.jp\/file\/sangyo1\/202403\/documents-01.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\uff1a\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\uff08\u672c\u7de8\u30fbPDF\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/046.pdf\" target=\"_blank\" 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Payable\u3068\u8868\u73fe\u3057\u307e\u3059\u3002\u7565\u3057\u3066A\/R\u3001A\/P\u3068\u66f8\u304b\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u8868\u73fe\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        }\n      ]\n    }\n  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