{"id":1434,"date":"2026-08-04T16:59:50","date_gmt":"2026-08-04T07:59:50","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-refund-entry\/"},"modified":"2026-08-04T16:59:50","modified_gmt":"2026-08-04T07:59:50","slug":"accounts-receivable-refund-entry","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-refund-entry\/","title":{"rendered":"\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u4ed5\u8a33\uff5c\u904e\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u3092\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u4ed5\u8a33\u4f8b\u306f\u53d6\u5f15\u306e\u6d41\u308c\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u7c21\u7565\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u52d8\u5b9a\u79d1\u76ee\u3001\u8ab2\u7a0e\u533a\u5206\u3001\u6c7a\u7b97\u78ba\u5b9a\u5f8c\u306e\u8a02\u6b63\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3068\u81ea\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306b\u95a2\u4fc2\u3059\u308b\u8fd4\u91d1\u306e\u4ed5\u8a33\u306f\u3001<strong>\u8fd4\u91d1\u3059\u308b\u7406\u7531<\/strong>\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u8acb\u6c42\u984d\u3092\u8d85\u3048\u3066\u5165\u91d1\u3055\u308c\u305f\u904e\u5165\u91d1\u306a\u3089\u3001\u5dee\u984d\u3092\u4eee\u53d7\u91d1\u7b49\u3067\u5206\u3051\u3001\u8fd4\u91d1\u6642\u306b\u6d88\u3057\u307e\u3059\u3002\u5546\u54c1\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u306a\u3089\u3001\u58f2\u4e0a\u3068\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u306e\u524d\u53d7\u91d1\u3092\u8fd4\u3059\u5834\u5408\u306f\u3001\u58f2\u639b\u91d1\u3084\u58f2\u4e0a\u3092\u4f7f\u308f\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u540c\u3058\u300c\u8fd4\u91d1\u300d\u3067\u3082\u3001\u904e\u5165\u91d1\u3068\u58f2\u4e0a\u306e\u53d6\u6d88\u3057\u3092\u540c\u3058\u4ed5\u8a33\u306b\u3059\u308b\u3068\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u3084\u58f2\u4e0a\u9ad8\u304c\u305a\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u639b\u91d1\u306b\u95a2\u4fc2\u3059\u308b\u8fd4\u91d1\u3092\u539f\u56e0\u5225\u306b\u5206\u3051\u3001\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u3001\u8fd4\u91d1\u3059\u308b\u6642\u3001\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u6642\u306e\u4ed5\u8a33\u3092\u5177\u4f53\u4f8b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u632f\u8fbc\u624b\u6570\u6599\u3001\u6d88\u8cbb\u7a0e\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3001\u6d88\u8fbc\u5f8c\u306e\u78ba\u8a8d\u307e\u3067\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u6700\u521d\u306b\u7d50\u8ad6<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u904e\u5165\u91d1\u306f\u3001\u8acb\u6c42\u984d\u5206\u3092\u58f2\u639b\u91d1\u3001\u5dee\u984d\u3092\u4eee\u53d7\u91d1\u7b49\u3078\u5206\u3051\u308b<\/li>\n<li>\u8fd4\u91d1\u6642\u306f\u3001\u904e\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u306b\u4f7f\u3063\u305f\u4eee\u53d7\u91d1\u7b49\u3092\u6d88\u3059<\/li>\n<li>\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u306a\u3089\u3001\u5148\u65b9\u3068\u5408\u610f\u3057\u3066\u524d\u53d7\u91d1\u7b49\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b<\/li>\n<li>\u5165\u91d1\u6e08\u307f\u58f2\u4e0a\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u3001\u58f2\u4e0a\u306e\u6e1b\u984d\u3068\u9810\u91d1\u306e\u8fd4\u91d1\u3092\u8a18\u9332\u3059\u308b<\/li>\n<li>\u7d14\u7c8b\u306a\u8aa4\u5165\u91d1\u3068\u3001\u6d88\u8cbb\u7a0e\u4e0a\u306e\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u3092\u533a\u5225\u3059\u308b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u4ed5\u8a33\u306f\u539f\u56e0\u306b\u3088\u3063\u3066\u5909\u308f\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u524d\u306b\u78ba\u8a8d\u3059\u308b\u306e\u306f\u3001\u5e33\u7c3f\u4e0a\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u306a\u305c\u76f8\u624b\u3078\u304a\u91d1\u3092\u8fd4\u3059\u306e\u304b<\/strong>\u3092\u3001\u8acb\u6c42\u66f8\u3001\u58f2\u4e0a\u660e\u7d30\u3001\u5165\u91d1\u660e\u7d30\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306e\u5408\u610f\u304b\u3089\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u904e\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u524d\u53d7\u91d1\u3092\u533a\u5225\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306b\u95a2\u4fc2\u3059\u308b\u8fd4\u91d1\u306f\u3001\u5927\u304d\u304f4\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u8fd4\u91d1\u7406\u7531<\/th><th>\u5165\u91d1\u6642\u307e\u305f\u306f\u8fd4\u91d1\u6c7a\u5b9a\u6642\u306e\u4e3b\u306a\u79d1\u76ee<\/th><th>\u8fd4\u91d1\u6642\u306e\u76f8\u624b\u79d1\u76ee<\/th><th>\u58f2\u4e0a\u8abf\u6574<\/th><\/tr>\n<tr><td>\u8acb\u6c42\u984d\u3092\u8d85\u3048\u308b\u904e\u5165\u91d1<\/td><td>\u4eee\u53d7\u91d1\u30fb\u672a\u6255\u91d1\u7b49<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>\u539f\u5247\u306a\u3057<\/td><\/tr>\n<tr><td>\u5165\u91d1\u5f8c\u306e\u5546\u54c1\u8fd4\u54c1<\/td><td>\u58f2\u4e0a\u9ad8\u30fb\u58f2\u4e0a\u623b\u308a\u7b49<\/td><td>\u672a\u6255\u91d1\u30fb\u666e\u901a\u9810\u91d1<\/td><td>\u3042\u308a<\/td><\/tr>\n<tr><td>\u5165\u91d1\u5f8c\u306e\u58f2\u4e0a\u5024\u5f15\u304d<\/td><td>\u58f2\u4e0a\u5024\u5f15\u7b49<\/td><td>\u672a\u6255\u91d1\u30fb\u666e\u901a\u9810\u91d1<\/td><td>\u3042\u308a<\/td><\/tr>\n<tr><td>\u63d0\u4f9b\u524d\u306e\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb<\/td><td>\u524d\u53d7\u91d1<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>\u58f2\u4e0a\u8a08\u4e0a\u524d\u306a\u3089\u539f\u5247\u306a\u3057<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8868\u306e\u79d1\u76ee\u306f\u4e00\u822c\u4f8b\u3067\u3059\u3002\u5185\u5bb9\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5dee\u984d\u306b\u306f\u4eee\u53d7\u91d1\u3001\u8fd4\u91d1\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u306b\u306f\u672a\u6255\u91d1\u7b49\u3092\u4f7f\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u88dc\u52a9\u79d1\u76ee\u3084\u4f1a\u793e\u306e\u7d99\u7d9a\u7684\u306a\u51e6\u7406\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e\u5168\u984d\u3092\u58f2\u639b\u91d1\u3067\u6d88\u3057\u8fbc\u307e\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d111\u4e07\u5186\u306b\u5bfe\u3057\u306612\u4e07\u5186\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u3001\u8cb8\u65b9\u3078\u58f2\u639b\u91d112\u4e07\u5186\u3092\u8a18\u9332\u3059\u308b\u3068\u3001\u58f2\u639b\u91d1\u306f1\u4e07\u5186\u306e\u8cb8\u65b9\u6b8b\u9ad8\u306b\u306a\u308a\u307e\u3059\u3002\u8acb\u6c42\u984d11\u4e07\u5186\u3068\u5dee\u984d1\u4e07\u5186\u3092\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u904e\u5165\u91d1\u3092\u898b\u3064\u3051\u305f\u6642\u70b9\u3067\u306f\u3001\u5dee\u984d\u3092\u58f2\u4e0a\u3084\u96d1\u53ce\u5165\u306b\u305b\u305a\u3001\u8fd4\u91d1\u30fb\u6b21\u56de\u5145\u5f53\u30fb\u5225\u8acb\u6c42\u3078\u306e\u5165\u91d1\u306e\u3069\u308c\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u521d\u3081\u3066\u904e\u5165\u91d1\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u306f\u3001<a href=\"\/column\/accounts-receivable-negative-balance\/\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u539f\u56e0\u3068\u78ba\u8a8d\u624b\u9806<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fd4\u91d1\u306e\u6642\u7cfb\u5217\u30924\u6bb5\u968e\u3067\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u306f\u3001\u6b21\u306e\u6642\u70b9\u3092\u5206\u3051\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u6642<\/li>\n<li>\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642<\/li>\n<li>\u5dee\u984d\u3084\u8fd4\u91d1\u7406\u7531\u304c\u78ba\u5b9a\u3057\u305f\u6642<\/li>\n<li>\u5b9f\u969b\u306b\u8fd4\u91d1\u307e\u305f\u306f\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3057\u305f\u6642<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u306e\u9280\u884c\u660e\u7d30\u3060\u3051\u3092\u898b\u3066\u4ed5\u8a33\u3059\u308b\u3068\u3001\u5f53\u521d\u306e\u904e\u5165\u91d1\u3084\u8fd4\u54c1\u3068\u306e\u3064\u306a\u304c\u308a\u304c\u5206\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u6458\u8981\u306b\u53d6\u5f15\u5148\u540d\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8fd4\u91d1\u7406\u7531\u3001\u5408\u610f\u65e5\u3092\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u904e\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d1\u3068\u306f\u3001\u8acb\u6c42\u6b8b\u9ad8\u3088\u308a\u591a\u3044\u91d1\u984d\u3092\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u72b6\u614b\u3067\u3059\u3002\u5148\u65b9\u306e\u632f\u8fbc\u30df\u30b9\u3001\u81ea\u793e\u306e\u8aa4\u8acb\u6c42\u3001\u4e8c\u91cd\u632f\u8fbc\u3001\u5225\u8acb\u6c42\u3068\u306e\u6df7\u540c\u306a\u3069\u3001\u539f\u56e0\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c4211\u4e07\u5186\u306b\u5bfe\u3057\u306612\u4e07\u5186\u5165\u91d1\u3055\u308c\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc11\u4e07\u5186\u306e\u58f2\u4e0a\u3092\u639b\u3051\u3067\u8a08\u4e0a\u3057\u305f\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>110,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12\u4e07\u5186\u306e\u5165\u91d1\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1<\/td><td>120,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>110,000\u5186<\/td><\/tr>\n<tr><td><\/td><td><\/td><td>\u4eee\u53d7\u91d1<\/td><td>10,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u8acb\u6c42\u984d\u306e11\u4e07\u5186\u3060\u3051\u3092\u6d88\u3057\u3001\u5dee\u984d1\u4e07\u5186\u3092\u4eee\u53d7\u91d1\u3078\u5206\u3051\u3066\u3044\u307e\u3059\u3002\u5dee\u984d\u304c\u6b21\u56de\u58f2\u4e0a\u306e\u524d\u6255\u3044\u3068\u65e2\u306b\u78ba\u8a8d\u3067\u304d\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u5f93\u3044\u524d\u53d7\u91d1\u7b49\u3092\u4f7f\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u540c\u3058\u4ee3\u91d1\u304c\u4e8c\u91cd\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306e11\u4e07\u5186\u3067\u58f2\u639b\u91d1\u3092\u6d88\u3057\u8fbc\u3093\u3060\u5f8c\u3001\u540c\u984d\u304c\u3082\u3046\u4e00\u5ea6\u5165\u91d1\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3067\u3059\u30022\u56de\u76ee\u306e\u5165\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u672a\u56de\u53ce\u58f2\u639b\u91d1\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1<\/td><td>110,000\u5186<\/td><td>\u4eee\u53d7\u91d1<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8c\u91cd\u5165\u91d1\u3092\u5225\u306e\u58f2\u639b\u91d1\u3078\u81ea\u52d5\u5145\u5f53\u3059\u308b\u3068\u3001\u5225\u8acb\u6c42\u306e\u56de\u53ce\u72b6\u6cc1\u304c\u8aa4\u308a\u307e\u3059\u3002\u53d6\u5f15\u5148\u3078\u632f\u8fbc\u65e5\u3001\u91d1\u984d\u3001\u540d\u7fa9\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ab0\u304b\u3089\u306e\u5165\u91d1\u304b\u5206\u304b\u3089\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u632f\u8fbc\u540d\u7fa9\u3060\u3051\u3067\u306f\u53d6\u5f15\u5148\u3084\u8acb\u6c42\u66f8\u3092\u7279\u5b9a\u3067\u304d\u306a\u3044\u5165\u91d1\u3082\u3001\u5185\u5bb9\u78ba\u5b9a\u307e\u3067\u4eee\u53d7\u91d1\u7b49\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5165\u91d1\u984d\u304c\u8acb\u6c42\u6b8b\u9ad8\u3068\u4e00\u81f4\u3057\u3066\u3044\u3066\u3082\u3001\u632f\u8fbc\u540d\u7fa9\u3084\u5bfe\u8c61\u8acb\u6c42\u66f8\u304c\u9055\u3048\u3070\u6b63\u3057\u3044\u6d88\u8fbc\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u6d88\u8fbc\u624b\u9806<\/a>\u306b\u6cbf\u3063\u3066\u3001\u5165\u91d1\u65e5\u3001\u632f\u8fbc\u540d\u7fa9\u3001\u91d1\u984d\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u3092\u7167\u5408\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u904e\u5165\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u6642\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d1\u306e\u8fd4\u91d1\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u5165\u91d1\u6642\u306b\u8a08\u4e0a\u3057\u305f\u4eee\u53d7\u91d1\u7b49\u3092\u501f\u65b9\u306b\u7f6e\u304d\u3001\u5b9f\u969b\u306b\u6e1b\u3063\u305f\u666e\u901a\u9810\u91d1\u3092\u8cb8\u65b9\u306b\u7f6e\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u904e\u5165\u91d11\u4e07\u5186\u3092\u305d\u306e\u307e\u307e\u8fd4\u91d1\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u306b\u4eee\u53d7\u91d11\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u4eee\u53d7\u91d1<\/td><td>10,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>10,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4ed5\u8a33\u3067\u306f\u58f2\u639b\u91d1\u3092\u4f7f\u3044\u307e\u305b\u3093\u3002\u58f2\u639b\u91d111\u4e07\u5186\u306f\u65e2\u306b\u6b63\u3057\u304f\u6d88\u3057\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u8fd4\u3059\u306e\u306f\u58f2\u639b\u91d1\u3067\u306f\u306a\u304f\u3001\u5dee\u984d\u3068\u3057\u3066\u9810\u304b\u3063\u3066\u3044\u305f1\u4e07\u5186\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u81ea\u793e\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">1\u4e07\u5186\u3092\u8fd4\u3057\u3001\u632f\u8fbc\u624b\u6570\u6599440\u5186\u3092\u81ea\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3001\u53e3\u5ea7\u304b\u3089\u5408\u8a081\u4e07440\u5186\u304c\u51fa\u305f\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u4eee\u53d7\u91d1<\/td><td>10,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>10,440\u5186<\/td><\/tr>\n<tr><td>\u652f\u6255\u624b\u6570\u6599<\/td><td>440\u5186<\/td><td><\/td><td><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u6570\u6599\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u4fdd\u5b58\u306f\u3001\u5229\u7528\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u30fb\u632f\u8fbc\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5148\u65b9\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u65b9\u8ca0\u62c5\u3068\u3059\u308b\u5834\u5408\u3082\u3001\u81ea\u5df1\u5224\u65ad\u3067\u8fd4\u91d1\u984d\u304b\u3089\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<strong>\u904e\u5165\u91d1\u306e\u539f\u56e0\u3001\u5951\u7d04\u3001\u5148\u65b9\u3068\u306e\u5408\u610f\u3001\u9280\u884c\u304b\u3089\u5b9f\u969b\u306b\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u91d1\u984d<\/strong>\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u8fd4\u91d1\u50b5\u52d91\u4e07\u5186\u306e\u3046\u30619,560\u5186\u304c\u5148\u65b9\u3078\u7740\u91d1\u3057\u3001\u624b\u6570\u6599440\u5186\u3092\u542b\u30801\u4e07\u5186\u304c\u81ea\u793e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u3068\u3057\u307e\u3059\u3002\u5148\u65b9\u304c\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u5408\u610f\u304c\u3042\u308b\u5834\u5408\u3001\u8cc7\u91d1\u79fb\u52d5\u3060\u3051\u3092\u8868\u3059\u7c21\u7565\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u4eee\u53d7\u91d1<\/td><td>10,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>10,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9280\u884c\u306e\u53d6\u6271\u3044\u306b\u3088\u3063\u3066\u3001\u9001\u91d1\u984d\u3001\u624b\u6570\u6599\u3001\u53e3\u5ea7\u5f15\u843d\u984d\u306e\u8868\u793a\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u632f\u8fbc\u63a7\u3048\u3068\u901a\u5e33\u3092\u78ba\u8a8d\u3057\u3001\u624b\u6570\u6599\u306e\u8ab2\u7a0e\u533a\u5206\u3092\u542b\u3080\u8a73\u7d30\u51e6\u7406\u306f\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u62c5\u5f53\u8005\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8fd4\u91d1\u624b\u6570\u6599\u306e\u8ca0\u62c5\u8005\u3092\u300c\u5e38\u306b\u632f\u308a\u8fbc\u3093\u3060\u5074\u300d\u300c\u5e38\u306b\u53d7\u3051\u53d6\u3063\u305f\u5074\u300d\u3068\u4e00\u5f8b\u306b\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u904e\u5165\u91d1\u3092\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u30fb\u76f8\u6bba\u3059\u308b\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d99\u7d9a\u53d6\u5f15\u304c\u3042\u308a\u3001\u53d6\u5f15\u5148\u304c\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u904e\u5165\u91d1\u3092\u8fd4\u3055\u305a\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u53e3\u982d\u3060\u3051\u3067\u9032\u3081\u305a\u3001\u5bfe\u8c61\u91d1\u984d\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3001\u5145\u5f53\u65e5\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4eee\u53d7\u91d1\u3092\u524d\u53d7\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d11\u4e07\u5186\u3092\u6b21\u56de\u63d0\u4f9b\u5206\u306e\u524d\u6255\u3044\u306b\u3059\u308b\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u305f\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u4eee\u53d7\u91d1<\/td><td>10,000\u5186<\/td><td>\u524d\u53d7\u91d1<\/td><td>10,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u304b\u3089\u6b21\u56de\u5206\u306e\u524d\u53d7\u3051\u3068\u78ba\u5b9a\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6700\u521d\u304b\u3089\u524d\u53d7\u91d1\u3092\u4f7f\u3046\u904b\u7528\u3082\u3042\u308a\u307e\u3059\u3002\u79d1\u76ee\u5909\u66f4\u3092\u3059\u308b\u304b\u306f\u3001\u5165\u91d1\u6642\u70b9\u3067\u7528\u9014\u304c\u78ba\u5b9a\u3057\u3066\u3044\u305f\u304b\u3068\u3001\u81ea\u793e\u306e\u7d99\u7d9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b21\u56de\u58f2\u639b\u91d15\u4e075,000\u5186\u30781\u4e07\u5186\u3092\u5145\u5f53\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u56de\u3001\u7a0e\u8fbc5\u4e075,000\u5186\u306e\u58f2\u4e0a\u3092\u639b\u3051\u3067\u8a08\u4e0a\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u56de\u58f2\u4e0a\u306e\u8a08\u4e0a\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>55,000\u5186<\/td><td>\u58f2\u4e0a\u9ad8<\/td><td>55,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u524d\u53d7\u91d11\u4e07\u5186\u306e\u5145\u5f53\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u524d\u53d7\u91d1<\/td><td>10,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>10,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5145\u5f53\u5f8c\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u306f4\u4e075,000\u5186\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306b\u306f\u3001\u58f2\u4e0a\u7dcf\u984d5\u4e075,000\u5186\u3001\u524d\u53d7\u5145\u5f531\u4e07\u5186\u3001\u5dee\u5f15\u8acb\u6c424\u4e075,000\u5186\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u5834\u5408\u306f\u5225\u306b\u8003\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d1\u3092\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u51e6\u7406\u3068\u3001\u540c\u3058\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u306e\u76f8\u6bba\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u639b\u91d120\u4e07\u5186\u3068\u58f2\u639b\u91d130\u4e07\u5186\u3092\u76f8\u6bba\u3059\u308b\u5834\u5408\u306e\u7c21\u7565\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>200,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>200,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u306b\u306f\u3001\u5f53\u4e8b\u8005\u3001\u5bfe\u8c61\u50b5\u6a29\u50b5\u52d9\u3001\u5f01\u6e08\u671f\u3001\u5951\u7d04\u4e0a\u306e\u5236\u9650\u306a\u3069\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<a href=\"\/column\/accounts-receivable-opposite\/\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u9055\u3044\u30fb\u76f8\u6bba<\/a>\u3082\u78ba\u8a8d\u3057\u3001\u5e33\u7c3f\u3060\u3051\u3067\u52dd\u624b\u306b\u5dee\u3057\u5f15\u304b\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u5f8c\u306b\u8fd4\u91d1\u3059\u308b\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u5165\u91d1\u3055\u308c\u305f\u5f8c\u306b\u8fd4\u54c1\u3092\u53d7\u3051\u305f\u308a\u3001\u54c1\u8cea\u4e0d\u826f\u306a\u3069\u3067\u5024\u5f15\u304d\u3092\u6c7a\u3081\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u5358\u306a\u308b\u904e\u5165\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u4e0a\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u6e1b\u3089\u3059\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5165\u91d1\u524d\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc11\u4e07\u5186\u306e\u58f2\u639b\u91d1\u306e\u3046\u3061\u3001\u8fd4\u54c1\u306b\u3088\u308a2\u4e072,000\u5186\u3092\u53d6\u308a\u6d88\u3059\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u4e0a\u623b\u308a\u7b49<\/td><td>22,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>22,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u524d\u306a\u306e\u3067\u3001\u73fe\u91d1\u3092\u8fd4\u3059\u4ed5\u8a33\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u639b\u91d1\u6b8b\u9ad8\u309211\u4e07\u5186\u304b\u30898\u4e078,000\u5186\u3078\u6e1b\u3089\u3057\u3001\u6b8b\u984d\u306e\u5165\u91d1\u3092\u5f85\u3061\u307e\u3059\u3002\u4f1a\u8a08\u65b9\u91dd\u306b\u3088\u3063\u3066\u3001\u58f2\u4e0a\u9ad8\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u3084\u58f2\u4e0a\u5024\u5f15\u7b49\u306e\u79d1\u76ee\u3092\u4f7f\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5165\u91d1\u5f8c\u306e\u8fd4\u54c1\u306f\u672a\u6255\u91d1\u7b49\u3092\u7d4c\u7531\u3057\u3066\u8fd4\u91d1\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d111\u4e07\u5186\u3092\u5168\u984d\u56de\u53ce\u3057\u305f\u5f8c\u30012\u4e072,000\u5186\u306e\u8fd4\u54c1\u30fb\u8fd4\u91d1\u304c\u6c7a\u307e\u3063\u305f\u4f8b\u3067\u3059\u3002\u8fd4\u91d1\u6c7a\u5b9a\u65e5\u3068\u632f\u8fbc\u65e5\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u8fd4\u91d1\u7fa9\u52d9\u3092\u672a\u6255\u91d1\u7b49\u3067\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8fd4\u54c1\u30fb\u8fd4\u91d1\u6c7a\u5b9a\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u4e0a\u623b\u308a\u7b49<\/td><td>22,000\u5186<\/td><td>\u672a\u6255\u91d1<\/td><td>22,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8fd4\u91d1\u6642<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u672a\u6255\u91d1<\/td><td>22,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>22,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u6c7a\u5b9a\u3068\u632f\u8fbc\u304c\u540c\u65e5\u3067\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u4e0a\u307e\u3068\u3081\u308b\u5834\u5408\u306f\u3001\u501f\u65b9\u3092\u58f2\u4e0a\u623b\u308a\u7b49\u3001\u8cb8\u65b9\u3092\u666e\u901a\u9810\u91d1\u3068\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5165\u91d1\u5f8c\u306e\u5024\u5f15\u304d\u3082\u58f2\u4e0a\u3068\u8fd4\u91d1\u3092\u8a18\u9332\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u5f8c\u306b1\u4e071,000\u5186\u306e\u5024\u5f15\u304d\u3092\u6c7a\u3081\u3001\u5165\u91d1\u6e08\u307f\u306e\u305f\u3081\u540c\u984d\u3092\u8fd4\u3057\u305f\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u58f2\u4e0a\u5024\u5f15\u7b49<\/td><td>11,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>11,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306b\u3088\u308b\u8fd4\u91d1\u3092\u4eee\u53d7\u91d1\u306e\u8fd4\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3001\u58f2\u4e0a\u9ad8\u3068\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574\u304c\u5e33\u7c3f\u3078\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5546\u54c1\u8fd4\u54c1\u3067\u306f\u5728\u5eab\u30fb\u58f2\u4e0a\u539f\u4fa1\u3082\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u304c\u5b9f\u969b\u306b\u623b\u3063\u305f\u5834\u5408\u3001\u58f2\u4e0a\u3060\u3051\u3067\u306a\u304f\u5728\u5eab\u6570\u91cf\u3068\u58f2\u4e0a\u539f\u4fa1\u306e\u623b\u3057\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8fd4\u54c1\u5546\u54c1\u304c\u518d\u8ca9\u58f2\u3067\u304d\u308b\u304b\u3001\u7834\u640d\u3057\u3066\u3044\u308b\u304b\u3067\u3082\u8a55\u4fa1\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca9\u58f2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u5728\u5eab\u53f0\u5e33\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5225\u3005\u306b\u76f4\u3059\u904b\u7528\u3067\u306f\u3001\u4e8c\u91cd\u51e6\u7406\u3084\u53cd\u6620\u6f0f\u308c\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f1a\u8a08\u57fa\u6e96\u3001\u539f\u4fa1\u8a08\u7b97\u65b9\u6cd5\u3001\u5728\u5eab\u306e\u72b6\u614b\u306b\u5fdc\u3058\u3066\u7d4c\u7406\u62c5\u5f53\u8005\u3078\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u524d\u53d7\u91d1\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3066\u8fd4\u91d1\u3059\u308b\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u5f8c\u5951\u7d04\u304c\u30ad\u30e3\u30f3\u30bb\u30eb\u3055\u308c\u305f\u5834\u5408\u3001\u5f53\u521d\u304b\u3089\u58f2\u639b\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u63d0\u4f9b\u524d\u306b11\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u666e\u901a\u9810\u91d1<\/td><td>110,000\u5186<\/td><td>\u524d\u53d7\u91d1<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3066\u5168\u984d\u8fd4\u91d1\u3057\u305f\u6642<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u524d\u53d7\u91d1<\/td><td>110,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u58f2\u4e0a\u9ad8\u306e\u53d6\u6d88\u3057\u3067\u306f\u306a\u304f\u524d\u53d7\u91d1\u3092\u6d88\u3059\u306e\u304c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u89e3\u7d04\u624b\u6570\u6599\u3084\u65e2\u5c65\u884c\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u3068\u53ce\u76ca\u8a8d\u8b58\u3092\u5206\u3051\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u3068\u6d88\u8cbb\u7a0e\u30fb\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u304c\u3042\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u3059\u3079\u3066\u540c\u3058\u6d88\u8cbb\u7a0e\u51e6\u7406\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d14\u7c8b\u306a\u8aa4\u5165\u91d1\u3068\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306a\u3069\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u9084\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d14\u7c8b\u306a\u904e\u5165\u91d1\u306f\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u9084\u3068\u533a\u5225\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u984d\u3092\u8d85\u3048\u3066\u8aa4\u3063\u3066\u632f\u308a\u8fbc\u307e\u308c\u305f\u5dee\u984d\u306f\u3001\u305d\u3082\u305d\u3082\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u91d1\u984d\u3067\u3059\u3002\u4eee\u53d7\u91d1\u7b49\u3067\u53d7\u3051\u3066\u540c\u984d\u3092\u8fd4\u3059\u3060\u3051\u306a\u3089\u3001\u901a\u5e38\u306e\u58f2\u4e0a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u81ea\u793e\u306e\u8aa4\u8acb\u6c42\u3067\u58f2\u4e0a\u9ad8\u3068\u6d88\u8cbb\u7a0e\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u8a02\u6b63\u3068\u58f2\u4e0a\u30fb\u6d88\u8cbb\u7a0e\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<strong><span class=\"swl-marker mark_yellow\">\u9280\u884c\u5165\u91d1\u304c\u591a\u3044\u3068\u3044\u3046\u4e8b\u5b9f\u3060\u3051\u3067\u6d88\u8cbb\u7a0e\u51e6\u7406\u3092\u6c7a\u3081\u305a\u3001\u5f53\u521d\u306e\u8acb\u6c42\u30fb\u58f2\u4e0a\u8a08\u4e0a\u304c\u6b63\u3057\u304b\u3063\u305f\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/accounts-receivable-consumption-tax\/\">\u58f2\u639b\u91d1\u3068\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c<\/a>\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u8fd4\u9084\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u3067\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6359.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81 No.6359<\/a>\u306f\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u5272\u623b\u3057\u7b49\u306b\u3088\u308a\u58f2\u639b\u91d1\u3092\u6e1b\u984d\u3059\u308b\u5834\u5408\u3001\u5bfe\u5fdc\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u8abf\u6574\u3059\u308b\u306e\u306f\u5f53\u521d\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u8fd4\u9084\u7b49\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u30da\u30fc\u30b8\u306f\u3001\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3084\u660e\u7d30\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u3082\u8981\u4ef6\u3068\u3057\u3066\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u6e08\u307f\u306e\u904e\u5e74\u5ea6\u53d6\u5f15\u3084\u6c7a\u7b97\u78ba\u5b9a\u5f8c\u306e\u8a02\u6b63\u306f\u3001\u91d1\u984d\u3068\u4e8b\u60c5\u3092\u7a0e\u7406\u58eb\u3078\u4f1d\u3048\u3066\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u8981\u5426\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\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u53d6\u5f15\u5148\u3078\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u7b49\u306e\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u3092\u884c\u3046\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/27.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A \u554f27<\/a>\u3067\u306f\u3001\u8fd4\u9084\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u304c1\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3001\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/28.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u554f28<\/a>\u306b\u3088\u308b\u3068\u30011\u4e07\u5186\u672a\u6e80\u306e\u5224\u5b9a\u306f\u3001\u8fd4\u9084\u307e\u305f\u306f\u5024\u5f15\u304d\u306e\u5bfe\u8c61\u3068\u306a\u308b<strong>\u8acb\u6c42\u30fb\u50b5\u6a29\u306e\u5358\u4f4d<\/strong>\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">1\u4e07\u5186\u672a\u6e80\u306a\u3089\u5e33\u7c3f\u8a18\u9332\u3084\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574\u307e\u3067\u4e0d\u8981\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong>\u514d\u9664\u3055\u308c\u308b\u306e\u306f\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u3067\u3042\u308b\u70b9\u3092\u533a\u5225\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u5b9f\u52d9\u624b\u9806<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u3060\u3051\u3092\u5148\u306b\u5165\u529b\u305b\u305a\u3001\u76f8\u624b\u5148\u3068\u306e\u78ba\u8a8d\u3001\u627f\u8a8d\u3001\u9001\u91d1\u3001\u6d88\u8fbc\u3001\u8a3c\u6191\u4fdd\u5b58\u307e\u3067\u3092\u4e00\u3064\u306e\u624b\u9806\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u8acb\u6c42\u66f8\u30fb\u5165\u91d1\u30fb\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u8cc7\u6599\u3092\u4e26\u3079\u3001\u5dee\u984d\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u8a18\u9332<\/li>\n<li>\u8acb\u6c42\u66f8\u3068\u8a02\u6b63\u8acb\u6c42\u66f8<\/li>\n<li>\u9280\u884c\u306e\u5165\u91d1\u660e\u7d30\u3068\u632f\u8fbc\u540d\u7fa9<\/li>\n<li>\u58f2\u639b\u91d1\u5143\u5e33\u3001\u5f97\u610f\u5148\u5143\u5e33\u3001\u5165\u91d1\u6d88\u8fbc\u8868<\/li>\n<li>\u8fd4\u54c1\u53d7\u4ed8\u3001\u5024\u5f15\u304d\u627f\u8a8d\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u5408\u610f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u8acb\u6c42\u66f8\u3092\u307e\u3068\u3081\u305f\u5165\u91d1\u3084\u3001\u540d\u7fa9\u304c\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304b\u3089\u306e\u5165\u91d1\u3082\u3042\u308a\u307e\u3059\u3002\u5dee\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3054\u3068\u306b\u7167\u5408\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8fd4\u91d1\u7406\u7531\u3068\u8fd4\u91d1\u984d\u3092\u66f8\u9762\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u7406\u7531\u3092\u300c\u904e\u5165\u91d1\u300d\u300c\u4e8c\u91cd\u5165\u91d1\u300d\u300c\u8fd4\u54c1\u300d\u300c\u5024\u5f15\u304d\u300d\u300c\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb\u300d\u306b\u5206\u985e\u3057\u307e\u3059\u3002\u53d6\u5f15\u5148\u3078\u8fd4\u91d1\u5148\u53e3\u5ea7\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306f\u3001\u65e2\u77e5\u306e\u62c5\u5f53\u8005\u30fb\u767b\u9332\u6e08\u307f\u9023\u7d61\u5148\u3067\u78ba\u8a8d\u3057\u3001\u30e1\u30fc\u30eb\u3060\u3051\u3067\u7a81\u7136\u6307\u5b9a\u3055\u308c\u305f\u5225\u540d\u7fa9\u53e3\u5ea7\u3078\u9001\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c11\u6cd5703\u6761\u306b\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u539f\u56e0\u306a\u304f\u5229\u76ca\u3092\u53d7\u3051\u3066\u4ed6\u4eba\u306b\u640d\u5931\u3092\u53ca\u307c\u3057\u305f\u5834\u5408\u306e\u8fd4\u9084\u7fa9\u52d9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8fd4\u91d1\u7fa9\u52d9\u306e\u6709\u7121\u3001\u76f8\u6bba\u3001\u640d\u5bb3\u3001\u624b\u6570\u6599\u8ca0\u62c5\u306b\u4e89\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u81ea\u5df1\u5224\u65ad\u3067\u5dee\u3057\u5f15\u304b\u305a\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u632f\u8fbc\u624b\u6570\u6599\u3068\u8fd4\u91d1\u65e5\u3092\u5408\u610f\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d1\u304c\u3069\u3061\u3089\u306e\u8aa4\u308a\u3067\u751f\u3058\u305f\u304b\u3001\u5951\u7d04\u306b\u624b\u6570\u6599\u6761\u9805\u304c\u3042\u308b\u304b\u3001\u76f8\u624b\u304c\u5dee\u5f15\u8fd4\u91d1\u3078\u540c\u610f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8fd4\u91d1\u4e88\u5b9a\u65e5\u3001\u8fd4\u91d1\u984d\u3001\u624b\u6570\u6599\u8ca0\u62c5\u8005\u3092\u30e1\u30fc\u30eb\u3084\u5408\u610f\u66f8\u3078\u6b8b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u627f\u8a8d\u5f8c\u306b\u8fd4\u91d1\u3057\u3001\u5b9f\u969b\u306e\u51fa\u91d1\u984d\u3092\u8a18\u9332\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u5148\u53e3\u5ea7\u3001\u91d1\u984d\u3001\u624b\u6570\u6599\u8ca0\u62c5\u3001\u627f\u8a8d\u8005\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u9001\u91d1\u3057\u307e\u3059\u3002\u4ed5\u8a33\u306f\u4e88\u5b9a\u984d\u3067\u306f\u306a\u304f\u3001\u9280\u884c\u53e3\u5ea7\u304b\u3089\u5b9f\u969b\u306b\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u91d1\u984d\u3068\u632f\u8fbc\u660e\u7d30\u306b\u57fa\u3065\u3044\u3066\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u5143\u5e33\u30fb\u6d88\u8fbc\u30fb\u8acb\u6c42\u6b8b\u9ad8\u3092\u518d\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u5f8c\u306f\u3001\u6b21\u306e\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u639b\u91d1\u306e\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8<\/li>\n<li>\u4eee\u53d7\u91d1\u30fb\u524d\u53d7\u91d1\u30fb\u672a\u6255\u91d1\u306e\u6b8b\u9ad8<\/li>\n<li>\u666e\u901a\u9810\u91d1\u5143\u5e33\u3068\u901a\u5e33<\/li>\n<li>\u8acb\u6c42\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u672a\u56de\u53ce\u984d<\/li>\n<li>\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u5f8c\u306e\u58f2\u4e0a\u3068\u6d88\u8cbb\u7a0e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8fd4\u91d1\u4ed5\u8a33\u304c\u6b63\u3057\u304f\u3066\u3082\u3001\u8acb\u6c42\u7ba1\u7406\u5074\u306e\u6d88\u8fbc\u3084\u524d\u53d7\u5145\u5f53\u304c\u6b8b\u3063\u3066\u3044\u308c\u3070\u3001\u6b21\u56de\u8acb\u6c42\u3084\u7763\u4fc3\u304c\u8aa4\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon__name\">\u5c0f\u8c37\u826f\u592a<\/div><div class=\"c-balloon__body\"><p>\u8fd4\u91d1\u306f\u632f\u8fbc\u3092\u7d42\u3048\u308c\u3070\u5b8c\u4e86\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8fd4\u91d1\u7406\u7531\u3001\u76f8\u624b\u306e\u5408\u610f\u3001\u632f\u8fbc\u63a7\u3048\u3001\u6d88\u8fbc\u5f8c\u6b8b\u9ad8\u3092\u4e00\u3064\u306e\u8a18\u9332\u3078\u307e\u3068\u3081\u308b\u3068\u3001\u5f8c\u65e5\u306e\u7167\u5408\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u3067\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u51e6\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u984d\u3060\u3051\u3092\u5408\u308f\u305b\u308b\u51e6\u7406\u306f\u3001\u58f2\u639b\u91d1\u30fb\u58f2\u4e0a\u30fb\u7a0e\u91d1\u30fb\u53d6\u5f15\u5148\u6b8b\u9ad8\u306e\u3044\u305a\u308c\u304b\u3092\u8aa4\u3089\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u904e\u5165\u91d1\u306e\u5168\u984d\u3092\u58f2\u639b\u91d1\u3067\u6d88\u3057\u8fbc\u3080<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c4211\u4e07\u5186\u306b\u5bfe\u3059\u308b\u5165\u91d112\u4e07\u5186\u3092\u3001\u3059\u3079\u3066\u58f2\u639b\u91d1\u306e\u8cb8\u65b9\u3078\u5165\u308c\u308b\u3068\u58f2\u639b\u91d1\u304c1\u4e07\u5186\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002\u8acb\u6c42\u984d\u3068\u5dee\u984d\u3092\u5206\u3051\u3001\u5dee\u984d\u306e\u7528\u9014\u304c\u6c7a\u307e\u308b\u307e\u3067\u4eee\u53d7\u91d1\u7b49\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fd4\u91d1\u6642\u306b\u3082\u3046\u4e00\u5ea6\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u306b\u58f2\u639b\u91d1\u3092\u6b63\u3057\u304f11\u4e07\u5186\u6d88\u3057\u8fbc\u3093\u3060\u5f8c\u3001\u904e\u5165\u91d11\u4e07\u5186\u306e\u8fd4\u91d1\u3067\u58f2\u639b\u91d1\u3092\u3055\u3089\u306b\u8cb8\u65b9\u3078\u7f6e\u304f\u3068\u3001\u58f2\u639b\u91d1\u3092\u4e8c\u91cd\u306b\u6e1b\u3089\u3057\u307e\u3059\u3002\u8fd4\u91d1\u6642\u306f\u3001\u5165\u91d1\u6642\u306b\u8a08\u4e0a\u3057\u305f\u4eee\u53d7\u91d1\u7b49\u3092\u6d88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u539f\u56e0\u3092\u78ba\u8a8d\u305b\u305a\u96d1\u53ce\u5165\u30fb\u96d1\u640d\u5931\u3078\u632f\u308a\u66ff\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5165\u91d1\u306b\u306f\u8fd4\u91d1\u7fa9\u52d9\u3084\u6b21\u56de\u5145\u5f53\u306e\u5408\u610f\u304c\u6b8b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5c11\u984d\u3001\u9577\u671f\u6ede\u7559\u3001\u9023\u7d61\u304c\u53d6\u308c\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u96d1\u53ce\u5165\u3078\u632f\u308a\u66ff\u3048\u305a\u3001\u5951\u7d04\u3001\u6cd5\u5f8b\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fd4\u54c1\u3068\u904e\u5165\u91d1\u3092\u540c\u3058\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u5f53\u521d\u306e\u58f2\u4e0a\u4ee3\u91d1\u304c\u6e1b\u308b\u53d6\u5f15\u3067\u3059\u3002\u7d14\u7c8b\u306a\u632f\u8fbc\u30df\u30b9\u306f\u58f2\u4e0a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u539f\u56e0\u3092\u5206\u3051\u306a\u3044\u3068\u3001\u58f2\u4e0a\u9ad8\u3001\u6d88\u8cbb\u7a0e\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3001\u5728\u5eab\u306e\u51e6\u7406\u304c\u6f0f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f15\u5148\u306e\u5408\u610f\u306a\u3057\u306b\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u91d1\u306e\u624b\u9593\u3092\u7701\u304f\u305f\u3081\u306b\u81ea\u793e\u3060\u3051\u3067\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u3068\u3001\u76f8\u624b\u5074\u306e\u5e33\u7c3f\u3068\u4e00\u81f4\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5145\u5f53\u984d\u3001\u5bfe\u8c61\u8acb\u6c42\u3001\u65e5\u4ed8\u3001\u5dee\u5f15\u8acb\u6c42\u984d\u3092\u66f8\u9762\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u8fd4\u91d1\u524d\u5f8c\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u8acb\u6c42\u984d\u3001\u5165\u91d1\u984d\u3001\u5dee\u984d\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u904e\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb\u3092\u533a\u5225\u3057\u305f<\/li>\n<li>\u8fd4\u91d1\u5148\u53e3\u5ea7\u3092\u65e2\u77e5\u306e\u9023\u7d61\u7d4c\u8def\u3067\u78ba\u8a8d\u3057\u305f<\/li>\n<li>\u8fd4\u91d1\u984d\u3001\u8fd4\u91d1\u65e5\u3001\u624b\u6570\u6599\u8ca0\u62c5\u3092\u5408\u610f\u3057\u305f<\/li>\n<li>\u58f2\u4e0a\u30fb\u6d88\u8cbb\u7a0e\u30fb\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d\u3092\u3057\u305f<\/li>\n<li>\u8fd4\u91d1\u5f8c\u306b\u58f2\u639b\u91d1\u3001\u4eee\u53d7\u91d1\u3001\u524d\u53d7\u91d1\u3001\u672a\u6255\u91d1\u3001\u9810\u91d1\u3092\u518d\u7167\u5408\u3057\u305f<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u4ed5\u8a33\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u306e\u904e\u5165\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u4ed5\u8a33\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5165\u91d1\u6642\u306b\u5dee\u984d\u3092\u4eee\u53d7\u91d1\u3068\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8fd4\u91d1\u6642\u306f\u501f\u65b9\u306b\u4eee\u53d7\u91d1\u3001\u8cb8\u65b9\u306b\u666e\u901a\u9810\u91d1\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c4211\u4e07\u5186\u306b\u5bfe\u3057\u306612\u4e07\u5186\u304c\u5165\u308a\u3001\u5dee\u984d1\u4e07\u5186\u3092\u8fd4\u3059\u306a\u3089\u300c\u4eee\u53d7\u91d11\u4e07\u5186\uff0f\u666e\u901a\u9810\u91d11\u4e07\u5186\u300d\u304c\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u904e\u5165\u91d1\u306f\u4eee\u53d7\u91d1\u3068\u524d\u53d7\u91d1\u306e\u3069\u3061\u3089\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5dee\u984d\u306e\u7406\u7531\u3084\u7528\u9014\u304c\u672a\u78ba\u5b9a\u306a\u3089\u4eee\u53d7\u91d1\u3001\u6b21\u56de\u306e\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306e\u524d\u6255\u3044\u3068\u78ba\u5b9a\u3057\u3066\u3044\u308b\u306a\u3089\u524d\u53d7\u91d1\u7b49\u304c\u5019\u88dc\u3067\u3059\u3002\u8fd4\u91d1\u4e88\u5b9a\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u672a\u6255\u91d1\u7b49\u3078\u632f\u308a\u66ff\u3048\u308b\u904b\u7528\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u904e\u5165\u91d1\u3092\u6b21\u56de\u8acb\u6c42\u3068\u76f8\u6bba\u3057\u3066\u3082\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u53d6\u5f15\u5148\u3068\u5408\u610f\u3057\u3001\u5bfe\u8c61\u91d1\u984d\u30fb\u8acb\u6c42\u66f8\u30fb\u5145\u5f53\u65e5\u3092\u660e\u78ba\u306b\u3059\u308c\u3070\u3001\u524d\u53d7\u91d1\u7b49\u304b\u3089\u6b21\u56de\u306e\u58f2\u639b\u91d1\u3078\u5145\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u3060\u3051\u3067\u51e6\u7406\u305b\u305a\u3001\u8acb\u6c42\u66f8\u306b\u58f2\u4e0a\u7dcf\u984d\u3001\u5145\u5f53\u984d\u3001\u5dee\u5f15\u8acb\u6c42\u984d\u3092\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u8fd4\u91d1\u306e\u632f\u8fbc\u624b\u6570\u6599\u306f\u3069\u3061\u3089\u304c\u8ca0\u62c5\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u4e00\u5f8b\u306b\u306f\u6c7a\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u904e\u5165\u91d1\u306e\u539f\u56e0\u3001\u5951\u7d04\u6761\u9805\u3001\u53d6\u5f15\u5148\u3068\u306e\u5408\u610f\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5dee\u5f15\u8fd4\u91d1\u306b\u3059\u308b\u5834\u5408\u3082\u4e8b\u524d\u306b\u5408\u610f\u3057\u3001\u76f8\u624b\u3078\u306e\u7740\u91d1\u984d\u3001\u9280\u884c\u624b\u6570\u6599\u3001\u53e3\u5ea7\u304b\u3089\u306e\u5b9f\u5f15\u843d\u984d\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u5165\u91d1\u5f8c\u306b\u8fd4\u54c1\u3055\u308c\u305f\u6642\u3082\u58f2\u639b\u91d1\u3092\u4f7f\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u639b\u91d1\u3092\u65e2\u306b\u5168\u984d\u56de\u53ce\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u8fd4\u54c1\u6c7a\u5b9a\u6642\u306b\u58f2\u4e0a\u623b\u308a\u7b49\u3068\u672a\u6255\u91d1\u3001\u8fd4\u91d1\u6642\u306b\u672a\u6255\u91d1\u3068\u666e\u901a\u9810\u91d1\u3092\u4f7f\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u8fd4\u91d1\u6c7a\u5b9a\u3068\u9001\u91d1\u3092\u540c\u6642\u306b\u8a18\u9332\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u623b\u308a\u7b49\u3068\u666e\u901a\u9810\u91d1\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u8fd4\u91d1\u6642\u306b\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3078\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u7b49\u306e\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u9084\u3092\u884c\u3046\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u8fd4\u9084\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u304c1\u4e07\u5186\u672a\u6e80\u306a\u3069\u3001\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u7d14\u7c8b\u306a\u8aa4\u5165\u91d1\u306e\u8fd4\u91d1\u304b\u3001\u58f2\u4e0a\u4ee3\u91d1\u306e\u8fd4\u9084\u304b\u3092\u5148\u306b\u533a\u5225\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u306f\u7406\u7531\u3068\u6642\u7cfb\u5217\u3092\u5206\u3051\u3066\u4ed5\u8a33\u3059\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306b\u95a2\u4fc2\u3059\u308b\u8fd4\u91d1\u306f\u3001\u904e\u5165\u91d1\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u3001\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb\u3067\u51e6\u7406\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u904e\u5165\u91d1\u306e\u53d7\u9818\u6642\u306f\u3001\u8acb\u6c42\u984d\u3092\u58f2\u639b\u91d1\u3001\u5dee\u984d\u3092\u4eee\u53d7\u91d1\u7b49\u3078\u5206\u3051\u308b<\/li>\n<li>\u904e\u5165\u91d1\u306e\u8fd4\u91d1\u6642\u306f\u3001\u4eee\u53d7\u91d1\u7b49\u3092\u6d88\u3057\u3066\u666e\u901a\u9810\u91d1\u3092\u6e1b\u3089\u3059<\/li>\n<li>\u6b21\u56de\u8acb\u6c42\u3078\u5145\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5148\u65b9\u3068\u5408\u610f\u3057\u3066\u524d\u53d7\u91d1\u7b49\u304b\u3089\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b<\/li>\n<li>\u5165\u91d1\u6e08\u307f\u58f2\u4e0a\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u3001\u58f2\u4e0a\u3068\u9810\u91d1\u307e\u305f\u306f\u672a\u6255\u91d1\u3092\u8abf\u6574\u3059\u308b<\/li>\n<li>\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb\u306f\u3001\u58f2\u4e0a\u8a08\u4e0a\u524d\u306a\u3089\u524d\u53d7\u91d1\u3092\u6d88\u3057\u3066\u8fd4\u91d1\u3059\u308b<\/li>\n<li>\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u6d88\u8cbb\u7a0e\u3068\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3082\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u3044\u304f\u3089\u8fd4\u3057\u305f\u304b\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u306a\u305c\u53d7\u3051\u53d6\u308a\u3001\u4f55\u3092\u53d6\u308a\u6d88\u3057\u3001\u3069\u306e\u50b5\u52d9\u3092\u8fd4\u3057\u305f\u304b\u300d\u3092\u8aac\u660e\u3067\u304d\u308b\u4ed5\u8a33\u3068\u8a3c\u6191\u3092\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u8fd4\u91d1\u5f8c\u306b\u58f2\u639b\u91d1\u3001\u4eee\u53d7\u91d1\u3001\u524d\u53d7\u91d1\u3001\u672a\u6255\u91d1\u3001\u666e\u901a\u9810\u91d1\u3001\u8acb\u6c42\u6b8b\u9ad8\u3092\u518d\u7167\u5408\u3059\u308c\u3070\u3001\u4e8c\u91cd\u6d88\u8fbc\u3084\u6b21\u56de\u8acb\u6c42\u306e\u8aa4\u308a\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u5165\u91d1\u307e\u3067\u306b\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u5834\u5408\u306f\u3001\u5fc5\u8981\u6642\u671f\u3068\u8abf\u9054\u30b3\u30b9\u30c8\u3092\u6bd4\u8f03\u3057\u3066\u65b9\u6cd5\u3092\u9078\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-button blue\"><a href=\"https:\/\/www.facmatch.jp\/shindan\/\" class=\"swell-block-button__link\">\u81ea\u793e\u306b\u5408\u3046\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3092\u8a3a\u65ad\u3059\u308b<\/a><\/div>\n\n\n\n<div class=\"swell-block-button blue\"><a href=\"https:\/\/www.facmatch.jp\/ranking\/\" class=\"swell-block-button__link\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u6bd4\u8f03\u3059\u308b<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u53c2\u8003\u8cc7\u6599<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6359.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u5272\u623b\u3057\u306a\u3069\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u306e\u8abf\u6574\u300d<\/a>\uff082026-08-04\u78ba\u8a8d\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/27.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308bQ&amp;A \u554f27 \u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u300d<\/a>\uff082026-08-04\u78ba\u8a8d\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/28.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308bQ&amp;A \u554f28 1\u4e07\u5186\u672a\u6e80\u306e\u5224\u5b9a\u5358\u4f4d\u300d<\/a>\uff082026-08-04\u78ba\u8a8d\uff09<\/li>\n<li><a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\" target=\"_blank\" rel=\"noopener noreferrer\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u6c11\u6cd5\u300d<\/a>\uff082026-08-04\u78ba\u8a8d\uff09<\/li>\n<\/ul>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u4ed5\u8a33\uff5c\u904e\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u3092\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac\",\n      \"description\": \"\u58f2\u639b\u91d1\u306b\u95a2\u4fc2\u3059\u308b\u8fd4\u91d1\u306e\u4ed5\u8a33\u3092\u3001\u904e\u5165\u91d1\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u3001\u524d\u53d7\u91d1\u30ad\u30e3\u30f3\u30bb\u30eb\u3001\u6b21\u56de\u8acb\u6c42\u3068\u306e\u76f8\u6bba\u306b\u5206\u3051\u3066\u89e3\u8aac\u3002\u4eee\u53d7\u91d1\u30fb\u524d\u53d7\u91d1\u306e\u4f7f\u3044\u5206\u3051\u3001\u632f\u8fbc\u624b\u6570\u6599\u3001\u6d88\u8cbb\u7a0e\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d\u70b9\u3082\u6574\u7406\u3057\u307e\u3059\u3002\",\n      \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"\u5c0f\u8c37\u826f\u592a\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"\u30d5\u30a1\u30af\u30de\u30c3\u30c1\"\n      },\n      \"mainEntityOfPage\": \"https:\/\/www.facmatch.jp\/column\/accounts-receivable-refund-entry\/\"\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u58f2\u639b\u91d1\u306e\u904e\u5165\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u4ed5\u8a33\u306f\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u5165\u91d1\u6642\u306b\u5dee\u984d\u3092\u4eee\u53d7\u91d1\u3068\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8fd4\u91d1\u6642\u306f\u501f\u65b9\u306b\u4eee\u53d7\u91d1\u3001\u8cb8\u65b9\u306b\u666e\u901a\u9810\u91d1\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c4211\u4e07\u5186\u306b\u5bfe\u3057\u306612\u4e07\u5186\u304c\u5165\u308a\u3001\u5dee\u984d1\u4e07\u5186\u3092\u8fd4\u3059\u306a\u3089\u3001\u4eee\u53d7\u91d11\u4e07\u5186\u30fb\u666e\u901a\u9810\u91d11\u4e07\u5186\u304c\u7c21\u7565\u4f8b\u3067\u3059\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u904e\u5165\u91d1\u306f\u4eee\u53d7\u91d1\u3068\u524d\u53d7\u91d1\u306e\u3069\u3061\u3089\u3067\u3059\u304b\uff1f\",\n          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