{"id":1460,"date":"2026-08-07T14:55:27","date_gmt":"2026-08-07T05:55:27","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-bad-debt-entry\/"},"modified":"2026-08-07T14:55:27","modified_gmt":"2026-08-07T05:55:27","slug":"accounts-receivable-bad-debt-entry","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-bad-debt-entry\/","title":{"rendered":"\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33\uff5c\u8cb8\u5012\u5f15\u5f53\u91d1\u30fb\u8cb8\u5012\u640d\u5931\u30fb\u6d88\u8cbb\u7a0e"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u4f1a\u8a08\u30fb\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u5225\u3001\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u7d4c\u7406\u65b9\u5f0f\u3001\u50b5\u6a29\u306e\u5185\u5bb9\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u3001\u53d6\u5f15\u5148\u306e\u8ca1\u7523\u72b6\u6cc1\u7b49\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u3067\u306f\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3082\u5165\u91d1\u3055\u308c\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u306f\u3001<strong>\u539f\u5247\u3068\u3057\u3066\u3059\u3050\u306b\u8cb8\u5012\u640d\u5931\u3078\u632f\u308a\u66ff\u3048\u307e\u305b\u3093<\/strong>\u3002\u5358\u306a\u308b\u5165\u91d1\u9045\u5ef6\u306a\u3089\u52d8\u5b9a\u79d1\u76ee\u306f\u58f2\u639b\u91d1\u306e\u307e\u307e\u3067\u3059\u3002\u56de\u53ce\u53ef\u80fd\u6027\u304c\u4f4e\u4e0b\u3057\u305f\u6bb5\u968e\u3067\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u691c\u8a0e\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u6bb5\u968e\u3067\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u672a\u56de\u53ce\u3001\u56de\u53ce\u61f8\u5ff5\u3001\u56de\u53ce\u4e0d\u80fd\u3092\u5206\u3051\u308b\u3053\u3068\u304c\u3001\u4ed5\u8a33\u3092\u5224\u65ad\u3059\u308b\u6700\u521d\u306e\u4e00\u6b69\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u8fbc110\u4e07\u5186\u306e\u58f2\u639b\u91d1\u3092\u4f8b\u306b\u3001\u58f2\u4e0a\u8a08\u4e0a\u304b\u3089\u8cb8\u5012\u308c\u3001\u6d88\u8cbb\u7a0e\u8abf\u6574\u3001\u5f8c\u65e5\u56de\u53ce\u307e\u3067\u3092\u8ffd\u3044\u307e\u3059\u3002\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9055\u3044\u3001\u53d6\u5f15\u5148\u304c\u5012\u7523\u3057\u305f\u5834\u5408\u3001\u4fdd\u5b58\u3057\u305f\u3044\u8a3c\u62e0\u3082\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5148\u306b\u78ba\u8a8d\u3059\u308b\u7d50\u8ad6<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3060\u3051\u306a\u3089\u3001\u52d8\u5b9a\u79d1\u76ee\u306f\u539f\u5247\u3068\u3057\u3066\u58f2\u639b\u91d1\u306e\u307e\u307e<\/li>\n<li>\u56de\u53ce\u4e0d\u80fd\u304c\u898b\u8fbc\u307e\u308c\u308b\u6bb5\u968e\u3067\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<li>\u56de\u53ce\u4e0d\u80fd\u304c\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u6bb5\u968e\u3067\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u5012\u7523\u306e\u60c5\u5831\u3060\u3051\u3067\u81ea\u52d5\u7684\u306b\u5168\u984d\u3092\u8cb8\u5012\u51e6\u7406\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/li>\n<li>\u8ab2\u7a0e\u53d6\u5f15\u306e\u8cb8\u5012\u308c\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8cb8\u5012\u308c\u7a0e\u984d\u8abf\u6574\u3082\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u5f8c\u65e5\u56de\u53ce\u3057\u305f\u3089\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca\u3068\u6d88\u8cbb\u7a0e\u306e\u518d\u8abf\u6574\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u672a\u56de\u53ce\u306e\u58f2\u639b\u91d1\u306f\u4f55\u306e\u52d8\u5b9a\u79d1\u76ee\u304b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3082\u539f\u5247\u306f\u58f2\u639b\u91d1\u306e\u307e\u307e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u307e\u3060\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u4f7f\u3046\u8cc7\u7523\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u4e8b\u5b9f\u3060\u3051\u3067\u3001\u58f2\u639b\u91d1\u304c\u672a\u53ce\u5165\u91d1\u3084\u8cb8\u5012\u640d\u5931\u3078\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u5546\u54c1\u3092\u7a0e\u629c100\u4e07\u5186\u3001\u6d88\u8cbb\u7a0e10\u4e07\u5186\u3067\u639b\u3051\u8ca9\u58f2\u3057\u305f\u5834\u5408\u3001\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u57fa\u672c\u4ed5\u8a33\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>\u58f2\u639b\u91d1<\/td><td>1,100,000\u5186<\/td><td>\u58f2\u4e0a<\/td><td>1,000,000\u5186<\/td><\/tr>\n<tr><td><\/td><td><\/td><td>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/td><td>100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3082\u56de\u53ce\u306e\u6a29\u5229\u306f\u6b8b\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u3053\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u7dad\u6301\u3057\u3001\u7763\u4fc3\u3084\u5165\u91d1\u4e88\u5b9a\u65e5\u306e\u518d\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002\u58f2\u639b\u91d1\u306e\u901a\u5e38\u4ed5\u8a33\u306f<a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u306e\u57fa\u672c\u3068\u4ed5\u8a33<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u672a\u56de\u53ce\u300d\u3068\u3044\u3046\u72b6\u614b\u3092\u8868\u3059\u305f\u3081\u306b\u3001\u58f2\u639b\u91d1\u3092\u672a\u53ce\u5165\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u5fc5\u8981\u306f\u901a\u5e38\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672a\u53ce\u5165\u91d1\u3092\u4f7f\u3046\u306e\u306f\u55b6\u696d\u5916\u306e\u4e00\u6642\u7684\u306a\u50b5\u6a29<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u53ce\u5165\u91d1\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u4ee5\u5916\u3067\u767a\u751f\u3057\u305f\u672a\u56de\u53ce\u984d\u306b\u4f7f\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u58f2\u4e0a\u4ee3\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u50b5\u6a29\u306a\u3089\u3001\u5165\u91d1\u304c\u9045\u308c\u3066\u3082\u58f2\u639b\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u50b5\u6a29\u306e\u767a\u751f\u539f\u56e0<\/th><th>\u4e00\u822c\u7684\u306a\u52d8\u5b9a\u79d1\u76ee<\/th><\/tr>\n<tr><td>\u5546\u54c1\u30fb\u88fd\u54c1\u306e\u8ca9\u58f2\u4ee3\u91d1<\/td><td>\u58f2\u639b\u91d1<\/td><\/tr>\n<tr><td>\u672c\u696d\u3068\u3057\u3066\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/td><td>\u58f2\u639b\u91d1\u307e\u305f\u306f\u55b6\u696d\u672a\u53ce\u5165\u91d1<\/td><\/tr>\n<tr><td>\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u4ee3\u91d1<\/td><td>\u672a\u53ce\u5165\u91d1<\/td><\/tr>\n<tr><td>\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u63d0\u4f9b\u3067\u671f\u9593\u5bfe\u5fdc\u306b\u3088\u308a\u767a\u751f<\/td><td>\u672a\u53ce\u53ce\u76ca\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr>\n<tr><td>\u56de\u53ce\u4e0d\u80fd\u304c\u78ba\u5b9a\u3057\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u640d\u5931<\/td><td>\u8cb8\u5012\u640d\u5931<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4f1a\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u3084\u696d\u7a2e\u5225\u306e\u8868\u793a\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u91cd\u8981\u306a\u306e\u306f\u540d\u79f0\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u3069\u306e\u53d6\u5f15\u304b\u3089\u751f\u3058\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3069\u306e\u6bb5\u968e\u306b\u3042\u308b\u304b<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u72b6\u614b\u30923\u6bb5\u968e\u3067\u5224\u65ad\u3059\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u51e6\u7406\u3092\u6c7a\u3081\u308b\u524d\u306b\u3001\u58f2\u639b\u91d1\u3092\u6b21\u306e3\u6bb5\u968e\u3078\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u72b6\u614b<\/th><th>\u4f8b<\/th><th>\u57fa\u672c\u7684\u306a\u51e6\u7406<\/th><\/tr>\n<tr><td>\u672a\u56de\u53ce\u30fb\u671f\u65e5\u8d85\u904e<\/td><td>\u6570\u65e5\u9045\u308c\u3066\u3044\u308b\u304c\u9023\u7d61\u53ef\u80fd\u3001\u652f\u6255\u4e88\u5b9a\u3042\u308a<\/td><td>\u58f2\u639b\u91d1\u306e\u307e\u307e\u7ba1\u7406<\/td><\/tr>\n<tr><td>\u56de\u53ce\u61f8\u5ff5<\/td><td>\u8cc7\u91d1\u7e70\u308a\u60aa\u5316\u3001\u9577\u671f\u5ef6\u6ede\u3001\u5206\u5272\u4ea4\u6e09\u3001\u6cd5\u7684\u6574\u7406\u306e\u7533\u7acb\u3066\u7b49<\/td><td>\u56de\u53ce\u53ef\u80fd\u984d\u3092\u898b\u7a4d\u3082\u308a\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u691c\u8a0e<\/td><\/tr>\n<tr><td>\u56de\u53ce\u4e0d\u80fd<\/td><td>\u6cd5\u7684\u5207\u6368\u3066\u3001\u5168\u984d\u56de\u53ce\u4e0d\u80fd\u304c\u660e\u3089\u304b\u3001\u4e00\u5b9a\u306e\u5f62\u5f0f\u57fa\u6e96\u3092\u6e80\u305f\u3059\u7b49<\/td><td>\u8cb8\u5012\u640d\u5931\u3092\u691c\u8a0e<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/spc20260602_02.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u3082\u3001\u50b5\u6a29\u3092\u4e00\u822c\u50b5\u6a29\u3001\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u3001\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u533a\u5206\u3057\u3001\u533a\u5206\u306b\u5fdc\u3058\u3066\u8cb8\u5012\u898b\u7a4d\u9ad8\u3092\u7b97\u5b9a\u3059\u308b\u8003\u3048\u65b9\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u652f\u6255\u671f\u65e5\u8d85\u904e\u306f\u91cd\u8981\u306a\u8b66\u544a\u3067\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u56de\u53ce\u4e0d\u80fd\u3092\u78ba\u5b9a\u3059\u308b\u6750\u6599\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u9023\u7d61\u72b6\u6cc1\u3001\u518d\u652f\u6255\u7d04\u675f\u3001\u8ca1\u7523\u30fb\u62c5\u4fdd\u3001\u6cd5\u7684\u624b\u7d9a\u3001\u904e\u53bb\u306e\u5165\u91d1\u5b9f\u7e3e\u7b49\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672a\u56de\u53ce\u30fb\u671f\u65e5\u8d85\u904e\u306e\u6bb5\u968e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u76f4\u5f8c\u306f\u3001\u307e\u305a\u6b21\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5165\u91d1\u5148\u53e3\u5ea7\u3068\u632f\u8fbc\u540d\u7fa9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b<\/li>\n<li>\u8acb\u6c42\u66f8\u304c\u5c4a\u3044\u3066\u3044\u308b\u304b<\/li>\n<li>\u91d1\u984d\u3001\u7d0d\u54c1\u3001\u691c\u53ce\u3001\u8fd4\u54c1\u7b49\u306b\u4e89\u3044\u304c\u306a\u3044\u304b<\/li>\n<li>\u53d6\u5f15\u5148\u304c\u793a\u3057\u305f\u65b0\u3057\u3044\u652f\u6255\u65e5\u3068\u91d1\u984d<\/li>\n<li>\u62c5\u5f53\u8005\u3001\u9023\u7d61\u65e5\u6642\u3001\u56de\u7b54\u5185\u5bb9<\/li>\n<li>\u540c\u3058\u53d6\u5f15\u5148\u306b\u4ed6\u306e\u672a\u56de\u53ce\u50b5\u6a29\u304c\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u4ed5\u8a33\u3092\u6025\u3050\u3088\u308a\u3001\u58f2\u639b\u91d1\u5e74\u9f62\u8868\u3067\u6ede\u7559\u65e5\u6570\u3092\u7ba1\u7406\u3059\u308b\u65b9\u304c\u5148\u3067\u3059\u3002<a href=\"\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u5e74\u9f62\u8868\u306e\u4f5c\u308a\u65b9<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u61f8\u5ff5\u306e\u6bb5\u968e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u671f\u5ef6\u6ede\u3001\u8907\u6570\u56de\u306e\u652f\u6255\u7d04\u675f\u9055\u53cd\u3001\u50b5\u52d9\u8d85\u904e\u3001\u4e8b\u696d\u505c\u6b62\u3001\u6cd5\u7684\u6574\u7406\u306e\u7533\u7acb\u3066\u7b49\u304c\u3042\u308c\u3070\u3001\u56de\u53ce\u53ef\u80fd\u6027\u3092\u518d\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6c7a\u7b97\u6642\u306b\u306f\u3001\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u304b\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u4e0d\u80fd\u306e\u6bb5\u968e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6cd5\u7684\u306b\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u3001\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u30fb\u652f\u6255\u80fd\u529b\u304b\u3089\u5168\u984d\u56de\u53ce\u4e0d\u80fd\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f<\/strong>\u306a\u3069\u3001\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u6bb5\u968e\u3067\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3068\u6642\u671f\u3092\u78ba\u8a8d\u3057\u3001\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u8981\u4ef6\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u4f1a\u8a08\u4e0a\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d\u3068\u3057\u3066\u7533\u544a\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u308b\u307e\u3067\u306e\u4ed5\u8a33\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u8a08\u4e0a\u3057\u305f\u7a0e\u8fbc110\u4e07\u5186\u306e\u58f2\u639b\u91d1\u3092\u4f8b\u306b\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u88dc\u52a9\u79d1\u76ee\u3001\u7a0e\u533a\u5206\u3001\u7aef\u6570\u51e6\u7406\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u4f1a\u793e\u306e\u65b9\u91dd\u306b\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u639b\u3051\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u3068\u304d<\/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>\u58f2\u639b\u91d1<\/td><td>1,100,000\u5186<\/td><td>\u58f2\u4e0a<\/td><td>1,000,000\u5186<\/td><\/tr>\n<tr><td><\/td><td><\/td><td>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/td><td>100,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5358\u306b\u671f\u65e5\u3092\u904e\u304e\u305f\u3060\u3051\u306a\u3089\u3001\u901a\u5e38\u306f\u8ffd\u52a0\u306e\u4ed5\u8a33\u3092\u3057\u307e\u305b\u3093\u3002<\/strong> \u58f2\u639b\u91d1\u5143\u5e33\u3084\u50b5\u6a29\u7ba1\u7406\u8868\u3067\u671f\u9650\u8d85\u904e\u3092\u793a\u3057\u3001\u7763\u4fc3\u8a18\u9332\u3092\u6b8b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u4ed5\u8a33\u306a\u3057<\/td><td>\u2015<\/td><td>\u4ed5\u8a33\u306a\u3057<\/td><td>\u2015<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9045\u5ef6\u640d\u5bb3\u91d1\u3092\u8acb\u6c42\u3059\u308b\u5834\u5408\u3082\u3001\u5951\u7d04\u6839\u62e0\u3001\u91d1\u984d\u78ba\u5b9a\u3001\u56de\u53ce\u53ef\u80fd\u6027\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u5225\u9014\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u6c7a\u7b97\u6642\u306b\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u309230\u4e07\u5186\u3068\u898b\u7a4d\u3082\u308a\u3001\u671f\u9996\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u6b8b\u9ad8\u304c\u306a\u3044\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/td><td>300,000\u5186<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>300,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3001\u58f2\u639b\u91d1\u3092\u6d88\u3059\u52d8\u5b9a\u3067\u306f\u306a\u304f\u3001<strong>\u50b5\u6a29\u306e\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u63a7\u9664\u8868\u793a\u3059\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1<\/strong>\u3067\u3059\u3002\u58f2\u639b\u91d1110\u4e07\u5186\u306e\u50b5\u6a29\u81ea\u4f53\u306f\u6b8b\u308a\u3001\u8cb8\u5012\u5f15\u5f53\u91d130\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u56de\u53ce\u53ef\u80fd\u984d\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u300c\u56de\u53ce\u4e0d\u80fd\u306e\u898b\u8fbc\u307f\u300d\u3001\u8cb8\u5012\u640d\u5931\u306f\u300c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u56de\u53ce\u4e0d\u80fd\u306e\u4e8b\u5b9f\u300d\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4e00\u62ec\u8a55\u4fa1\u30fb\u500b\u5225\u8a55\u4fa1\u3068\u8a08\u7b97\u65b9\u6cd5\u306f<a href=\"\/column\/accounts-receivable-allowance-for-doubtful-accounts\/\">\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u5f15\u5f53\u91d1<\/a>\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u8cb8\u5012\u308c\u304c\u78ba\u5b9a\u3057\u3001\u5f15\u5f53\u91d1\u3092\u5145\u5f53\u3059\u308b\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u5f15\u5f53\u91d130\u4e07\u5186\u3092\u8a2d\u5b9a\u6e08\u307f\u3067\u3001\u58f2\u639b\u91d1110\u4e07\u5186\u306e\u5168\u984d\u3092\u8cb8\u5012\u51e6\u7406\u3059\u308b\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>300,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>1,100,000\u5186<\/td><\/tr>\n<tr><td>\u8cb8\u5012\u640d\u5931<\/td><td>800,000\u5186<\/td><td><\/td><td><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5f15\u5f53\u91d1\u3067\u8db3\u308a\u306a\u304480\u4e07\u5186\u3092\u8cb8\u5012\u640d\u5931\u3068\u3059\u308b\u5f62\u3067\u3059\u3002<\/strong> \u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u7a0e\u629c\u51e6\u7406\u3092\u4ed5\u8a33\u3078\u53cd\u6620\u3059\u308b\u5834\u5408\u306f\u3001\u5f8c\u8ff0\u306e\u3088\u3046\u306b\u7a0e\u629c\u90e8\u5206\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49\u3092\u5206\u3051\u307e\u3059\u3002\u4e0a\u8868\u306f\u50b5\u6a29\u6d88\u53bb\u3068\u5f15\u5f53\u91d1\u5145\u5f53\u306e\u95a2\u4fc2\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u7c21\u7565\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u306a\u3044\u50b5\u6a29\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u91d1\u984d\u3092\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u501f\u65b9\u3078\u8a08\u4e0a\u3057\u3001\u58f2\u639b\u91d1\u3092\u8cb8\u65b9\u3078\u632f\u308a\u66ff\u3048\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u8cb8\u5012\u51e6\u7406\u5f8c\u306b\u4e00\u90e8\u3092\u56de\u53ce\u3057\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u51e6\u7406\u6e08\u307f\u306e\u50b5\u6a29\u304b\u3089\u7a0e\u8fbc33\u4e07\u5186\u3092\u56de\u53ce\u3057\u3001\u7a0e\u629c\u7d4c\u7406\u3067\u56de\u53ce\u984d\u306e\u7a0e\u629c\u90e8\u520630\u4e07\u5186\u3068\u6d88\u8cbb\u7a0e\u7b493\u4e07\u5186\u3092\u5206\u3051\u308b\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>\u666e\u901a\u9810\u91d1<\/td><td>330,000\u5186<\/td><td>\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca<\/td><td>300,000\u5186<\/td><\/tr>\n<tr><td><\/td><td><\/td><td>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/td><td>30,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8cbb\u7a0e\u306e\u8cb8\u5012\u308c\u7a0e\u984d\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u7a0e\u8fbc\u7d4c\u7406\u306e\u5834\u5408\u306f\u3001\u4ed5\u8a33\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u56de\u53ce\u6642\u306e\u7533\u544a\u8abf\u6574\u3082\u542b\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u8cb8\u5012\u640d\u5931\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u6bd4\u8f03<\/th><th>\u8cb8\u5012\u5f15\u5f53\u91d1<\/th><th>\u8cb8\u5012\u640d\u5931<\/th><\/tr>\n<tr><td>\u76ee\u7684<\/td><td>\u5c06\u6765\u306e\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u53cd\u6620<\/td><td>\u5b9f\u969b\u306b\u751f\u3058\u305f\u8cb8\u5012\u308c\u3092\u51e6\u7406<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u6b8b\u9ad8<\/td><td>\u50b5\u6a29\u306f\u539f\u5247\u6b8b\u308b<\/td><td>\u5bfe\u8c61\u50b5\u6a29\u3092\u5e33\u7c3f\u304b\u3089\u843d\u3068\u3059<\/td><\/tr>\n<tr><td>\u640d\u76ca\u79d1\u76ee<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/td><td>\u8cb8\u5012\u640d\u5931<\/td><\/tr>\n<tr><td>\u5224\u65ad\u6642\u70b9<\/td><td>\u6c7a\u7b97\u6642\u7b49\u306e\u898b\u7a4d\u308a<\/td><td>\u8cb8\u5012\u308c\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u6642<\/td><\/tr>\n<tr><td>\u7a0e\u52d9<\/td><td>\u9069\u7528\u6cd5\u4eba\u30fb\u9650\u5ea6\u984d\u3042\u308a<\/td><td>\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u30fb\u6642\u671f\u30fb\u8a3c\u62e0\u304c\u5fc5\u8981<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5500.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u5bfe\u8c61\u50b5\u6a29\u306e\u6848\u5185<\/a>\u3067\u306f\u3001\u58f2\u639b\u91d1\u304c\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u542b\u307e\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u6848\u5185<\/a>\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u7528\u6cd5\u4eba\u3084\u7e70\u5165\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a30\u4e07\u5186\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3057\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u4e0a30\u4e07\u5186\u5168\u984d\u304c\u76f4\u3061\u306b\u640d\u91d1\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u4e0a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u7533\u544a\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b3\u3064\u306e\u533a\u5206<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5320.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u300c\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u5834\u5408\u300d<\/a>\u306f\u3001\u6cd5\u4eba\u306e\u91d1\u92ad\u50b5\u6a29\u306b\u3064\u3044\u3066\u3001\u4e3b\u306b\u6b21\u306e3\u533a\u5206\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u6cd5\u5f8b\u4e0a\u3001\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u66f4\u751f\u6cd5\u3084\u6c11\u4e8b\u518d\u751f\u6cd5\u7b49\u306e\u624b\u7d9a\u306b\u3088\u308b\u5207\u6368\u3066\u3001\u5408\u7406\u7684\u306a\u50b5\u6a29\u8005\u5354\u8b70\u306b\u3088\u308b\u5207\u6368\u3066\u3001\u4e00\u5b9a\u306e\u66f8\u9762\u306b\u3088\u308b\u50b5\u52d9\u514d\u9664\u7b49\u3067\u3059\u3002\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u91d1\u984d\u3092\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u50b5\u52d9\u514d\u9664\u306f\u3001\u5358\u306b\u56de\u53ce\u304c\u9762\u5012\u3060\u304b\u3089\u653e\u68c4\u3059\u308b\u306e\u3067\u306f\u8db3\u308a\u307e\u305b\u3093\u3002\u76f8\u624b\u65b9\u306e\u50b5\u52d9\u8d85\u904e\u304c\u76f8\u5f53\u671f\u9593\u7d9a\u304d\u3001\u5f01\u6e08\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u72b6\u6cc1\u7b49\u3092\u78ba\u8a8d\u3057\u3001\u66f8\u9762\u3067\u514d\u9664\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002\u4e0d\u5408\u7406\u306a\u653e\u68c4\u306f\u5bc4\u9644\u91d1\u7b49\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u4e8b\u5b9f\u4e0a\u3001\u5168\u984d\u56de\u53ce\u4e0d\u80fd\u304c\u660e\u3089\u304b\u306a\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u72b6\u6cc1\u3001\u652f\u6255\u80fd\u529b\u7b49\u304b\u3089\u3001\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u984d\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3059\u3002\u305d\u306e\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u62c5\u4fdd\u304c\u3042\u308b\u5834\u5408\u3001\u56fd\u7a0e\u5e81\u306f<strong>\u62c5\u4fdd\u7269\u3092\u51e6\u5206\u3057\u305f\u5f8c\u3067\u306a\u3051\u308c\u3070\u640d\u91d1\u7d4c\u7406\u3067\u304d\u306a\u3044<\/strong>\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u9023\u5e2f\u4fdd\u8a3c\u4eba\u304c\u3044\u308b\u5834\u5408\u3082\u3001\u4e3b\u50b5\u52d9\u8005\u3060\u3051\u3067\u306a\u304f\u4fdd\u8a3c\u4eba\u304b\u3089\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u542b\u3081\u305f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u4e00\u5b9a\u671f\u9593\u3001\u53d6\u5f15\u505c\u6b62\u5f8c\u3082\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408\u7b49<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d99\u7d9a\u7684\u306b\u53d6\u5f15\u3057\u3066\u3044\u305f\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u30fb\u652f\u6255\u80fd\u529b\u304c\u60aa\u5316\u3057\u3066\u53d6\u5f15\u3092\u505c\u6b62\u3057\u3001\u53d6\u5f15\u505c\u6b62\u6642\u3001\u6700\u5f8c\u306e\u5f01\u6e08\u6642\u7b49\u306e\u3046\u3061\u6700\u3082\u9045\u3044\u6642\u304b\u30891\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u5834\u5408\u306f\u3001\u58f2\u639b\u50b5\u6a29\u304b\u3089\u5099\u5fd8\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bfe\u8c61\u306f\u58f2\u639b\u50b5\u6a29\u3067\u3042\u308a\u3001\u8cb8\u4ed8\u91d1\u306f\u542b\u307e\u308c\u306a\u3044<\/li>\n<li>\u62c5\u4fdd\u4ed8\u304d\u306e\u58f2\u639b\u50b5\u6a29\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<li>\u7d99\u7d9a\u53d6\u5f15\u304c\u524d\u63d0\u3067\u3001\u305f\u307e\u305f\u307e\u884c\u3063\u305f\u5358\u767a\u53d6\u5f15\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<li>1\u5e74\u306e\u8d77\u7b97\u70b9\u306f\u8acb\u6c42\u66f8\u306e\u652f\u6255\u671f\u65e5\u3060\u3051\u3067\u306f\u306a\u3044<\/li>\n<li>\u5e33\u7c3f\u4e0a\u3001\u5099\u5fd8\u4fa1\u984d\u3092\u6b8b\u3059<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u300c\u652f\u6255\u671f\u65e5\u304b\u30891\u5e74\u7d4c\u904e\u3059\u308c\u3070\u3001\u3069\u306e\u58f2\u639b\u91d1\u3067\u3082\u5168\u984d\u3092\u8cb8\u5012\u51e6\u7406\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u4e00\u5730\u57df\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3059\u308b\u58f2\u639b\u50b5\u6a29\u304c\u53d6\u7acb\u8cbb\u7528\u3088\u308a\u5c11\u306a\u304f\u3001\u7763\u4fc3\u3057\u3066\u3082\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408\u306b\u3082\u3001\u4e00\u5b9a\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u53d6\u5f15\u5148\u304c\u5012\u7523\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u3068\u5224\u65ad<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5012\u7523\u306e\u60c5\u5831\u3060\u3051\u3067\u306f\u5168\u984d\u3092\u81ea\u52d5\u51e6\u7406\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u304c\u7834\u7523\u30fb\u6c11\u4e8b\u518d\u751f\u7b49\u3092\u7533\u3057\u7acb\u3066\u305f\u5834\u5408\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u5927\u304d\u304f\u4f4e\u4e0b\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7533\u7acb\u3066\u3084\u5831\u9053\u3060\u3051\u3067\u5168\u984d\u306e\u6cd5\u7684\u5207\u6368\u3066\u304c\u78ba\u5b9a\u3057\u305f\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u624b\u7d9a\u306e\u7a2e\u985e\u3068\u958b\u59cb\u6c7a\u5b9a\u306e\u6709\u7121<\/li>\n<li>\u50b5\u6a29\u5c4a\u51fa\u306e\u671f\u9650<\/li>\n<li>\u914d\u5f53\u30fb\u5f01\u6e08\u306e\u898b\u8fbc\u984d<\/li>\n<li>\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u30fb\u76f8\u6bba\u53ef\u80fd\u306a\u50b5\u52d9<\/li>\n<li>\u518d\u751f\u8a08\u753b\u30fb\u66f4\u751f\u8a08\u753b\u7b49\u306b\u3088\u308b\u5207\u6368\u3066\u984d<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u72b6\u6cc1<\/li>\n<li>\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5143\u53d6\u5f15\u304b<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u7684\u624b\u7d9a\u3067\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u90e8\u5206\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u8cb8\u5012\u640d\u5931\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u914d\u5f53\u898b\u8fbc\u307f\u304c\u6b8b\u308b\u90e8\u5206\u3084\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u304b\u3089\u56de\u53ce\u3067\u304d\u308b\u90e8\u5206\u307e\u3067\u4e00\u5f8b\u306b\u5168\u984d\u640d\u5931\u3078\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u50b5\u6a29\u5c4a\u51fa\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u5225\u306e\u4f5c\u696d\u306b\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7834\u7523\u7ba1\u8ca1\u4eba\u7b49\u304b\u3089\u901a\u77e5\u304c\u5c4a\u3044\u305f\u3089\u3001\u7d4c\u7406\u51e6\u7406\u3060\u3051\u3067\u5b8c\u4e86\u3055\u305b\u305a\u3001\u50b5\u6a29\u5c4a\u51fa\u306e\u671f\u9650\u3068\u5fc5\u8981\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3067\u304d\u3066\u3082\u3001\u56de\u53ce\u624b\u7d9a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u4e0d\u80fd\u304c\u7591\u308f\u308c\u305f\u6bb5\u968e\u306e\u5b9f\u52d9\u5bfe\u5fdc\u306f<a href=\"\/column\/urikakekin-kaishu-funo\/\">\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u308a\u305d\u3046\u306a\u3068\u304d\u306e\u5bfe\u51e6<\/a>\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u308c\u3068\u6d88\u8cbb\u7a0e<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u5012\u308c\u7a0e\u984d\u8abf\u6574\u306e\u5bfe\u8c61<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6367.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d\u306e\u8abf\u6574<\/a>\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u58f2\u639b\u91d1\u7b49\u304c\u8cb8\u5012\u308c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8cb8\u5012\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u3001\u8cb8\u5012\u308c\u304c\u767a\u751f\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u58f2\u4e0a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u306f\u8ab2\u7a0e\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3067\u3059\u3002\u514d\u7a0e\u53d6\u5f15\u30fb\u975e\u8ab2\u7a0e\u53d6\u5f15\u306e\u50b5\u6a29\u3084\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u671f\u9593\u306e\u51e6\u7406\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u306e\u4fdd\u5b58\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u8fbc110\u4e07\u5186\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6a19\u6e96\u7a0e\u738710%\u306e\u7a0e\u8fbc\u50b5\u6a29110\u4e07\u5186\u306b\u542b\u307e\u308c\u308b\u7a0e\u76f8\u5f53\u984d\u306f10\u4e07\u5186\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u7533\u544a\u4e0a\u306e\u8a08\u7b97\u3067\u306f\u3001\u56fd\u7a0e\u5206\u3092\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>1,100,000\u5186 \u00d7 7.8 \u00f7 110 \uff1d 78,000\u5186<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5730\u65b9\u6d88\u8cbb\u7a0e\u5206\u306f\u7533\u544a\u66f8\u306e\u8a08\u7b97\u306b\u5f93\u3044\u307e\u3059\u3002\u5358\u7d14\u306b\u300c\u7a0e\u8fbc\u984d\u306e10%\u3092\u56fd\u7a0e\u306e\u58f2\u4e0a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u300d\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8003\u616e\u305b\u305a\u306b\u5168\u984d\u3092\u8cb8\u5012\u51e6\u7406\u3059\u308b\u4ed5\u8a33\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>\u8cb8\u5012\u640d\u5931<\/td><td>1,000,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>1,100,000\u5186<\/td><\/tr>\n<tr><td>\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49<\/td><td>100,000\u5186<\/td><td><\/td><td><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3001\u7c21\u6613\u8ab2\u7a0e\u3001\u7d4c\u904e\u63aa\u7f6e\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u50b5\u6a29\u3067\u306f\u51e6\u7406\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u4f7f\u3046\u7a0e\u533a\u5206\u3068\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u8cb8\u5012\u308c\u6b04\u304c\u9023\u52d5\u3059\u308b\u304b\u3082\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\">\u8cb8\u5012\u308c\u306e\u6d88\u8cbb\u7a0e\u8abf\u6574\u306f\u3001\u8cb8\u5012\u640d\u5931\u306e\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001\u5143\u53d6\u5f15\u306e\u7a0e\u7387\u3068\u8cb8\u5012\u308c\u3092\u8a3c\u3059\u308b\u66f8\u985e\u307e\u3067\u305d\u308d\u3048\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u58f2\u639b\u91d1\u3068\u6d88\u8cbb\u7a0e\u306e\u8a08\u4e0a\u6642\u671f\u306f<a href=\"\/column\/accounts-receivable-consumption-tax\/\">\u58f2\u639b\u91d1\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f8c\u65e5\u56de\u53ce\u3057\u305f\u5834\u5408\u306f\u518d\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u308c\u7a0e\u984d\u8abf\u6574\u3092\u3057\u305f\u50b5\u6a29\u3092\u5f8c\u304b\u3089\u56de\u53ce\u3057\u305f\u5834\u5408\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6631.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6848\u5185<\/a>\u306b\u6cbf\u3063\u3066\u3001\u56de\u53ce\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u56de\u53ce\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u58f2\u4e0a\u7a0e\u984d\u3078\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u4e0a\u306f\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca\u3092\u4f7f\u3046\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u7533\u544a\u3067\u3082\u56de\u53ce\u984d\u3092\u7a0e\u8fbc\u984d\u3068\u3057\u3066\u6271\u3044\u3001\u5143\u53d6\u5f15\u306e\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u3001\u4e8b\u696d\u306e\u9042\u884c\u4e0a\u751f\u3058\u305f\u58f2\u639b\u91d1\u7b49\u304c\u8cb8\u5012\u308c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u640d\u5931\u3092\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u8a08\u7b97\u3078\u53cd\u6620\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u8cb8\u5012\u640d\u5931<\/a>\u3067\u306f\u3001\u8ca9\u58f2\u696d\u8005\u306e\u58f2\u639b\u91d1\u3084\u3001\u81ea\u7531\u8077\u696d\u8005\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u306b\u4fc2\u308b\u672a\u53ce\u91d1\u7b49\u3092\u5bfe\u8c61\u306b\u542b\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u5bb6\u65cf\u3084\u77e5\u4eba\u3078\u306e\u79c1\u7684\u306a\u8cb8\u4ed8\u3051\u306f\u3001\u4e8b\u696d\u4e0a\u306e\u58f2\u639b\u91d1\u3068\u540c\u3058\u6271\u3044\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4e8b\u696d\u7528\u3068\u5bb6\u8a08\u7528\u306e\u53d6\u5f15\u304c\u6df7\u3056\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u6b21\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u304b<\/li>\n<li>\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u30fb\u5f79\u52d9\u5b8c\u4e86\u306e\u8a18\u9332\u304c\u3042\u308b\u304b<\/li>\n<li>\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u9069\u7528\u95a2\u4fc2<\/li>\n<li>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u671f\u9593\u306e\u53d6\u5f15\u304b<\/li>\n<li>\u79c1\u7684\u306a\u8cb8\u4ed8\u3051\u3084\u7acb\u66ff\u3048\u3067\u306f\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u5411\u3051\u306e\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3092\u3001\u305d\u306e\u307e\u307e\u500b\u4eba\u4e8b\u696d\u4e3b\u3078\u5f53\u3066\u306f\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6240\u5f97\u7a0e\u306e\u8981\u4ef6\u3068\u7533\u544a\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cb8\u5012\u51e6\u7406\u306e\u305f\u3081\u306b\u4fdd\u5b58\u3057\u305f\u3044\u8a3c\u62e0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u640d\u5931\u306f\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u306a\u305c\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u56de\u53ce\u4e0d\u80fd\u3068\u5224\u65ad\u3057\u305f\u304b<\/strong>\u3092\u8aac\u660e\u3067\u304d\u308b\u72b6\u614b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u5206\u985e<\/th><th>\u4fdd\u5b58\u3057\u305f\u3044\u8cc7\u6599<\/th><\/tr>\n<tr><td>\u50b5\u6a29\u306e\u767a\u751f<\/td><td>\u5951\u7d04\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u66f8\u3001\u8acb\u6c42\u66f8<\/td><\/tr>\n<tr><td>\u652f\u6255\u6761\u4ef6<\/td><td>\u652f\u6255\u671f\u65e5\u3001\u652f\u6255\u30b5\u30a4\u30c8\u3001\u5909\u66f4\u899a\u66f8<\/td><\/tr>\n<tr><td>\u56de\u53ce\u5c65\u6b74<\/td><td>\u7763\u4fc3\u30e1\u30fc\u30eb\u3001\u5185\u5bb9\u8a3c\u660e\u3001\u901a\u8a71\u8a18\u9332\u3001\u8a2a\u554f\u8a18\u9332<\/td><\/tr>\n<tr><td>\u76f8\u624b\u65b9\u56de\u7b54<\/td><td>\u5206\u5272\u6255\u3044\u899a\u66f8\u3001\u50b5\u52d9\u627f\u8a8d\u3001\u652f\u6255\u4e88\u5b9a\u306e\u30e1\u30fc\u30eb<\/td><\/tr>\n<tr><td>\u8ca1\u7523\u30fb\u4fe1\u7528<\/td><td>\u767b\u8a18\u4e8b\u9805\u3001\u4fe1\u7528\u8abf\u67fb\u3001\u8ca1\u7523\u8abf\u67fb\u3001\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u8cc7\u6599<\/td><\/tr>\n<tr><td>\u6cd5\u7684\u6574\u7406<\/td><td>\u7834\u7523\u30fb\u518d\u751f\u7b49\u306e\u901a\u77e5\u3001\u958b\u59cb\u6c7a\u5b9a\u3001\u50b5\u6a29\u5c4a\u51fa\u3001\u914d\u5f53\u901a\u77e5<\/td><\/tr>\n<tr><td>\u50b5\u6a29\u653e\u68c4<\/td><td>\u50b5\u52d9\u514d\u9664\u901a\u77e5\u3001\u914d\u9054\u8a3c\u660e\u3001\u793e\u5185\u6c7a\u88c1<\/td><\/tr>\n<tr><td>\u4f1a\u8a08\u30fb\u7a0e\u52d9<\/td><td>\u58f2\u639b\u91d1\u5143\u5e33\u3001\u5e74\u9f62\u8868\u3001\u5f15\u5f53\u8a08\u7b97\u3001\u4ed5\u8a33\u4f1d\u7968\u3001\u7533\u544a\u8abf\u6574\u8cc7\u6599<\/td><\/tr>\n<tr><td>\u6d88\u8cbb\u7a0e<\/td><td>\u5143\u53d6\u5f15\u306e\u8acb\u6c42\u66f8\u3001\u7a0e\u7387\u3001\u8cb8\u5012\u308c\u4e8b\u5b9f\u3092\u8a3c\u3059\u308b\u66f8\u985e<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u6b8b\u9ad8\u3068\u3001\u56de\u53ce\u4e0d\u80fd\u3092\u5224\u65ad\u3057\u305f\u8a3c\u62e0\u3092\u540c\u3058\u53d6\u5f15\u5148\u30fb\u8acb\u6c42\u66f8\u756a\u53f7\u3067\u305f\u3069\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u6ec5\u6642\u52b9\u304c\u8fd1\u3044\u50b5\u6a29\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u5f85\u3064\u9593\u306b\u3082\u6a29\u5229\u304c\u5931\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"\/column\/accounts-receivable-statute-of-limitations\/\">\u58f2\u639b\u91d1\u306e\u6642\u52b9\u3068\u66f4\u65b0\u65b9\u6cd5<\/a>\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u308c\u3067\u8aa4\u308a\u3084\u3059\u3044\u51e6\u7406<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u65e5\u306b\u8cb8\u5012\u640d\u5931\u3078\u632f\u308a\u66ff\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u65e5\u8d85\u904e\u3060\u3051\u3067\u306f\u3001\u901a\u5e38\u3001\u56de\u53ce\u4e0d\u80fd\u306e\u4e8b\u5b9f\u306f\u78ba\u5b9a\u3057\u307e\u305b\u3093\u3002\u58f2\u639b\u91d1\u306e\u307e\u307e\u7ba1\u7406\u3057\u3001\u56de\u53ce\u53ef\u80fd\u6027\u3068\u5f15\u5f53\u306e\u8981\u5426\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5ef6\u6ede\u3057\u305f\u58f2\u639b\u91d1\u3092\u672a\u53ce\u5165\u91d1\u3078\u5909\u66f4\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u672a\u53ce\u5165\u91d1\u306f\u3001\u56de\u53ce\u306e\u9045\u308c\u3067\u306f\u306a\u304f\u767a\u751f\u539f\u56e0\u3067\u5206\u3051\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u306a\u3089\u3001\u5ef6\u6ede\u3057\u3066\u3082\u539f\u5247\u3068\u3057\u3066\u58f2\u639b\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5012\u7523\u3057\u305f\u3068\u805e\u3044\u3066\u5168\u984d\u3092\u3059\u3050\u843d\u3068\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u7acb\u3066\u3001\u958b\u59cb\u6c7a\u5b9a\u3001\u6cd5\u7684\u5207\u6368\u3066\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u62c5\u4fdd\u3001\u4fdd\u8a3c\u3001\u914d\u5f53\u898b\u8fbc\u307f\u3001\u76f8\u6bba\u3001\u50b5\u6a29\u5c4a\u51fa\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1\u5e74\u7d4c\u904e\u3060\u3051\u3092\u6839\u62e0\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">1\u5e74\u57fa\u6e96\u306b\u306f\u3001\u7d99\u7d9a\u53d6\u5f15\u3001\u53d6\u5f15\u505c\u6b62\u306e\u7406\u7531\u3001\u8d77\u7b97\u70b9\u3001\u62c5\u4fdd\u306e\u6709\u7121\u3001\u58f2\u639b\u50b5\u6a29\u3067\u3042\u308b\u3053\u3068\u7b49\u306e\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u767a\u53d6\u5f15\u3084\u8cb8\u4ed8\u91d1\u306b\u306f\u540c\u3058\u5f62\u5f0f\u57fa\u6e96\u3092\u305d\u306e\u307e\u307e\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u4e0a\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u5168\u984d\u640d\u91d1\u3068\u8003\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3068\u7a0e\u52d9\u4e0a\u306e\u7e70\u5165\u9650\u5ea6\u984d\u306f\u5225\u3067\u3059\u3002\u6cd5\u4eba\u306e\u898f\u6a21\u30fb\u95a2\u4fc2\u4f1a\u793e\u30fb\u50b5\u6a29\u533a\u5206\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u51e6\u7406\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u8abf\u6574\u3092\u5fd8\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab2\u7a0e\u53d6\u5f15\u306e\u58f2\u639b\u91d1\u7b49\u304c\u8cb8\u5012\u308c\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u8cb8\u5012\u308c\u7a0e\u984d\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002\u5f8c\u65e5\u56de\u53ce\u6642\u306e\u52a0\u7b97\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3092\u6d88\u3057\u305f\u305f\u3081\u7763\u4fc3\u8cc7\u6599\u3082\u51e6\u5206\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u304b\u3089\u50b5\u6a29\u3092\u843d\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u5f8c\u65e5\u56de\u53ce\u306e\u305f\u3081\u306b\u8a3c\u62e0\u306f\u5fc5\u8981\u3067\u3059\u3002\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9593\u3001\u6642\u52b9\u3001\u6cd5\u7684\u624b\u7d9a\u3092\u8e0f\u307e\u3048\u3066\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u56de\u53ce\u3068\u8cc7\u91d1\u7e70\u308a\u3092\u4e26\u884c\u3059\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u5012\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5931\u3063\u305f\u73fe\u91d1\u3092\u623b\u3059\u624b\u6bb5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u672a\u56de\u53ce\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u3001\u6b21\u3092\u540c\u6642\u306b\u9032\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u8acb\u6c42\u30fb\u691c\u53ce\u30fb\u5165\u91d1\u53e3\u5ea7\u306e\u4e8b\u52d9\u30df\u30b9\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u66f8\u9762\u3067\u652f\u6255\u65e5\u3001\u91d1\u984d\u3001\u5206\u5272\u6761\u4ef6\u3092\u78ba\u5b9a\u3059\u308b<\/li>\n<li>\u8ffd\u52a0\u53d6\u5f15\u3084\u4e0e\u4fe1\u9650\u5ea6\u3092\u898b\u76f4\u3059<\/li>\n<li>\u50b5\u6a29\u5c4a\u51fa\u3001\u652f\u6255\u7763\u4fc3\u3001\u8a34\u8a1f\u7b49\u306e\u671f\u9650\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u56de\u53ce\u53ef\u80fd\u6027\u3001\u5f15\u5f53\u3001\u8cb8\u5012\u308c\u3001\u6d88\u8cbb\u7a0e\u3092\u6c7a\u7b97\u524d\u306b\u6574\u7406\u3059\u308b<\/li>\n<li>\u5165\u91d1\u307e\u3067\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u66f4\u65b0\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p 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