{"id":1465,"date":"2026-08-07T17:26:07","date_gmt":"2026-08-07T08:26:07","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-invoice\/"},"modified":"2026-08-07T17:26:07","modified_gmt":"2026-08-07T08:26:07","slug":"accounts-receivable-invoice","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-invoice\/","title":{"rendered":"\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306e\u95a2\u4fc2\u3068\u306f\uff1f\u8a08\u4e0a\u30fb\u767a\u884c\u30fb\u5165\u91d1\u6d88\u8fbc\u306e\u6d41\u308c\u3092\u89e3\u8aac"},"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\u5951\u7d04\u5185\u5bb9\u3001\u53d6\u5f15\u5b9f\u614b\u3001\u4e8b\u696d\u8005\u533a\u5206\u3001\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u4ed5\u8a33\u3001\u53ce\u76ca\u8a8d\u8b58\u3001\u6d88\u8cbb\u7a0e\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u7a0e\u7406\u58eb\u30fb\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\">\u58f2\u639b\u91d1\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4ee3\u91d1\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u4f1a\u8a08\u4e0a\u3067\u8868\u3059\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306f\u3001\u305d\u306e\u53d6\u5f15\u5185\u5bb9\u3001\u8acb\u6c42\u984d\u3001\u652f\u6255\u671f\u65e5\u306a\u3069\u3092\u76f8\u624b\u3078\u77e5\u3089\u305b\u308b\u66f8\u985e\u3067\u3042\u308a\u3001\u4e21\u8005\u306f\u540c\u3058\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u306f\u53d6\u5f15\u306e\u5b9f\u614b\u3067\u3059\u3002\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u305f\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u65e5\u304c\u81ea\u52d5\u7684\u306b\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306e\u9055\u3044\u3001\u58f2\u4e0a\u8a08\u4e0a\u304b\u3089\u8acb\u6c42\u66f8\u767a\u884c\u3001\u5165\u91d1\u6d88\u8fbc\u307e\u3067\u306e\u6d41\u308c\u3001\u3088\u304f\u3042\u308b\u4ed5\u8a33\u3001\u8acb\u6c42\u6f0f\u308c\u3084\u8a02\u6b63\u304c\u8d77\u304d\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u3092\u5b9f\u52d9\u306e\u9806\u756a\u3067\u89e3\u8aac\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\u62bc\u3055\u3048\u308b3\u3064\u306e\u7d50\u8ad6<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u639b\u91d1\u306f\u4f1a\u8a08\u4e0a\u306e\u50b5\u6a29\u3001\u8acb\u6c42\u66f8\u306f\u53d6\u5f15\u5148\u3078\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u66f8\u985e<\/li>\n<li>\u8a08\u4e0a\u65e5\u306f\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u65e5\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u5f15\u6e21\u3057\u30fb\u5f79\u52d9\u63d0\u4f9b\u30fb\u691c\u53ce\u7b49\u306e\u53d6\u5f15\u5b9f\u614b\u3067\u5224\u65ad<\/li>\n<li>\u5165\u91d1\u6642\u306f\u8acb\u6c42\u66f8\u756a\u53f7\u30fb\u53d6\u5f15\u5148\u30fb\u91d1\u984d\u3092\u58f2\u639b\u91d1\u5143\u5e33\u3068\u7167\u5408\u3057\u3066\u6d88\u8fbc<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306f\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u307e\u3059\u304c\u3001\u5f79\u5272\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u58f2\u639b\u91d1<\/th><th>\u8acb\u6c42\u66f8<\/th><\/tr>\n<tr><td>\u6027\u8cea<\/td><td>\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u30fb\u50b5\u6a29<\/td><td>\u53d6\u5f15\u5185\u5bb9\u3068\u652f\u6255\u8acb\u6c42\u3092\u793a\u3059\u66f8\u985e\u30fb\u30c7\u30fc\u30bf<\/td><\/tr>\n<tr><td>\u767a\u751f\u306e\u8003\u3048\u65b9<\/td><td>\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u3067\u4ee3\u91d1\u3092\u5f8c\u65e5\u56de\u53ce\u3059\u308b\u6a29\u5229\u304c\u751f\u3058\u305f\u3068\u304d<\/td><td>\u5951\u7d04\u3084\u7de0\u3081\u65e5\u306b\u6cbf\u3063\u3066\u53d6\u5f15\u5148\u3078\u8acb\u6c42\u3059\u308b\u3068\u304d<\/td><\/tr>\n<tr><td>\u4e3b\u306a\u7ba1\u7406\u5148<\/td><td>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/td><td>\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u3001\u8ca9\u58f2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u30fb\u63a7\u3048<\/td><\/tr>\n<tr><td>\u4e3b\u306a\u9805\u76ee<\/td><td>\u53d6\u5f15\u5148\u3001\u8a08\u4e0a\u65e5\u3001\u91d1\u984d\u3001\u56de\u53ce\u4e88\u5b9a\u65e5\u3001\u6b8b\u9ad8<\/td><td>\u767a\u884c\u8005\u30fb\u5b9b\u5148\u3001\u53d6\u5f15\u65e5\u3001\u5185\u5bb9\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u3001\u8acb\u6c42\u984d\u3001\u652f\u6255\u671f\u65e5\u7b49<\/td><\/tr>\n<tr><td>\u5165\u91d1\u5f8c<\/td><td>\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3057\u3066\u9810\u91d1\u7b49\u3078\u632f\u308a\u66ff\u3048\u308b<\/td><td>\u5165\u91d1\u78ba\u8a8d\u306e\u6839\u62e0\u3068\u3057\u3066\u5143\u5e33\u30fb\u660e\u7d30\u3068\u7167\u5408\u3059\u308b<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u30013\u670831\u65e5\u306b\u7d0d\u54c1\u304c\u5b8c\u4e86\u3057\u30014\u67085\u65e5\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u30014\u670830\u65e5\u306b\u4ee3\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u53d6\u5f15\u3092\u8003\u3048\u307e\u3059\u3002\u53d6\u5f15\u5b9f\u614b\u306b\u57fa\u3065\u304d3\u670831\u65e5\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u308b\u5834\u5408\u3001\u540c\u65e5\u306b\u58f2\u639b\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u306f4\u67085\u65e5\u3001\u56de\u53ce\u306f4\u670830\u65e5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8acb\u6c42\u66f8\u304c\u307e\u3060\u767a\u884c\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u53d6\u5f15\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u3079\u304d\u72b6\u614b\u306a\u3089\u3001\u6c7a\u7b97\u4e0a\u306e\u58f2\u4e0a\u30fb\u50b5\u6a29\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong> \u53cd\u5bfe\u306b\u3001\u524d\u3082\u3063\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u524d\u3067\u53ce\u76ca\u8a8d\u8b58\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3060\u3051\u3092\u7406\u7531\u306b\u58f2\u4e0a\u3068\u3059\u308b\u306e\u306f\u9069\u5207\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u305d\u306e\u3082\u306e\u306e\u610f\u5473\u3001\u672a\u53ce\u5165\u91d1\u3068\u306e\u9055\u3044\u3001\u57fa\u672c\u4ed5\u8a33\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-basics\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u52d8\u5b9a\u79d1\u76ee\u304b\u3089\u56de\u53ce\u307e\u3067<\/a>\u300d\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u306f\u3001\u8acb\u6c42\u66f8\u3068\u306e\u95a2\u4fc2\u3068\u4e00\u9023\u306e\u696d\u52d9\u7ba1\u7406\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u4e0a\u8a08\u4e0a\u304b\u3089\u5165\u91d1\u6d88\u8fbc\u307e\u3067\u306e\u6d41\u308c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u3092\u6b63\u3057\u304f\u7ba1\u7406\u3059\u308b\u306b\u306f\u3001\u5951\u7d04\u304b\u3089\u5165\u91d1\u307e\u3067\u3092\u4e00\u3064\u306e\u6d41\u308c\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5951\u7d04\u30fb\u767a\u6ce8\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306b\u3001\u4f55\u3092\u3001\u3044\u304f\u3089\u3067\u3001\u3044\u3064\u63d0\u4f9b\u3057\u3001\u3044\u3064\u8acb\u6c42\u3057\u3001\u3044\u3064\u652f\u6255\u308f\u308c\u308b\u5951\u7d04\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u57fa\u672c\u5951\u7d04\u66f8\u3001\u500b\u5225\u5951\u7d04\u66f8\u3001\u767a\u6ce8\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u30e1\u30fc\u30eb\u3001\u53d6\u5f15\u5148\u306e\u8cfc\u8cb7\u30dd\u30fc\u30bf\u30eb\u306a\u3069\u304c\u6839\u62e0\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u8a8d\u3059\u308b\u9805\u76ee\u306f\u3001\u53d6\u5f15\u91d1\u984d\u3001\u7a0e\u533a\u5206\u3001\u7de0\u3081\u65e5\u3001\u652f\u6255\u65e5\u3001\u691c\u53ce\u6761\u4ef6\u3001\u8acb\u6c42\u65b9\u6cd5\u3001\u632f\u8fbc\u624b\u6570\u6599\u306e\u8ca0\u62c5\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u6761\u4ef6\u3067\u3059\u3002\u53d6\u5f15\u5148\u6307\u5b9a\u306e\u8acb\u6c42\u66f8\u756a\u53f7\u3084\u767a\u6ce8\u756a\u53f7\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5951\u7d04\u4e0a\u306e\u7de0\u3081\u65e5\u3068\u3001\u4f1a\u8a08\u4e0a\u306e\u58f2\u4e0a\u8a08\u4e0a\u65e5\u3092\u6df7\u540c\u3057\u306a\u3044\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002\u7de0\u3081\u65e5\u306f\u8907\u6570\u53d6\u5f15\u3092\u307e\u3068\u3081\u3066\u8acb\u6c42\u3059\u308b\u4e8b\u52d9\u4e0a\u306e\u533a\u5207\u308a\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306e\u63d0\u4f9b\u65e5\u304c\u7de0\u3081\u65e5\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u7d0d\u54c1\u30fb\u5f79\u52d9\u63d0\u4f9b\u30fb\u691c\u53ce\u3092\u8a18\u9332\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u8ca9\u58f2\u306a\u3089\u51fa\u8377\u30fb\u5f15\u6e21\u3057\u3001\u53d7\u8a17\u696d\u52d9\u306a\u3089\u5f79\u52d9\u63d0\u4f9b\u306e\u5b8c\u4e86\u3084\u9032\u6357\u3001\u691c\u53ce\u6761\u4ef6\u304c\u3042\u308b\u5951\u7d04\u306a\u3089\u691c\u53ce\u7d50\u679c\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u66f8\u3001\u4f5c\u696d\u5831\u544a\u66f8\u3001\u30e1\u30fc\u30eb\u3001\u30b7\u30b9\u30c6\u30e0\u30ed\u30b0\u7b49\u3092\u8acb\u6c42\u66f8\u3068\u5bfe\u5fdc\u4ed8\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u306f\u3001\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u3078\u79fb\u8ee2\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u3068\u304d\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u304b\u3001\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u6b8b\u308b\u304b\u306b\u3088\u308a\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3068\u5951\u7d04\u8cc7\u7523\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u53ce\u5f8c\u3067\u306a\u3051\u308c\u3070\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5951\u7d04\u3067\u306f\u3001\u7d0d\u54c1\u65e5\u3068\u50b5\u6a29\u8a08\u4e0a\u65e5\u304c\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5224\u65ad\u304c\u96e3\u3057\u3044\u7d99\u7d9a\u5951\u7d04\u3084\u6210\u679c\u7269\u5951\u7d04\u306f\u3001\u5951\u7d04\u6761\u9805\u3068\u5b9f\u614b\u3092\u4f1a\u8a08\u5c02\u9580\u5bb6\u3078\u793a\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-contract-assets\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044<\/a>\u300d\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u3067\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4ee3\u91d1\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3068\u3057\u3066\u3001\u7a0e\u8fbc11\u4e07\u5186\u306e\u5546\u54c1\u3092\u639b\u3051\u3067\u8ca9\u58f2\u3057\u3001\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u7d4c\u7406\u65b9\u6cd5\u3084\u7aef\u6570\u51e6\u7406\u306f\u4e8b\u696d\u8005\u306e\u8a2d\u5b9a\u306b\u3088\u308a\u7570\u306a\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u5358\u7d14\u5316\u3057\u3066\u3044\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>\u58f2\u639b\u91d1<\/td><td>110,000\u5186<\/td><td>\u58f2\u4e0a<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u7fcc\u6708\u3067\u3082\u3001\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u3079\u304d\u53d6\u5f15\u306a\u3089\u5f53\u671f\u306e\u8a08\u4e0a\u6f0f\u308c\u306b\u6ce8\u610f<\/strong>\u3057\u307e\u3059\u3002\u5e74\u5ea6\u3092\u307e\u305f\u3050\u51e6\u7406\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-year-end-entry\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u4ed5\u8a33<\/a>\u300d\u3067\u5177\u4f53\u4f8b\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u9001\u4ed8\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u306e\u7de0\u3081\u65e5\u3068\u53d6\u5f15\u5148\u306e\u6307\u5b9a\u306b\u6cbf\u3044\u3001\u5bfe\u8c61\u671f\u9593\u306e\u7d0d\u54c1\u30fb\u5f79\u52d9\u63d0\u4f9b\u3092\u96c6\u8a08\u3057\u307e\u3059\u3002\u8acb\u6c42\u984d\u3001\u7a0e\u7387\u3001\u6d88\u8cbb\u7a0e\u984d\u3001\u652f\u6255\u671f\u65e5\u3001\u632f\u8fbc\u5148\u3001\u767a\u6ce8\u756a\u53f7\u7b49\u3092\u78ba\u8a8d\u3057\u3001\u66f8\u9762\u3001PDF\u3001\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u6307\u5b9a\u3055\u308c\u305f\u65b9\u6cd5\u3067\u9001\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767a\u884c\u5f8c\u306f\u3001\u9001\u4ed8\u65e5\u3001\u9001\u4ed8\u5148\u3001\u9001\u4fe1\u7d50\u679c\u3001\u518d\u767a\u884c\u5c65\u6b74\u3092\u6b8b\u3057\u307e\u3059\u3002\u5358\u306bPDF\u3092\u4f5c\u6210\u3057\u305f\u3060\u3051\u3067\u306f\u3001\u53d6\u5f15\u5148\u3078\u5c4a\u3044\u305f\u304b\u3001\u8cfc\u8cb7\u30dd\u30fc\u30bf\u30eb\u3067\u53d7\u7406\u3055\u308c\u305f\u304b\u5206\u304b\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u66f8\u306e\u63a7\u3048\u3068\u9001\u4ed8\u8a18\u9332\u3092\u4e00\u7dd2\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8acb\u6c42\u6f0f\u308c\u3092\u9632\u3050\u306b\u306f\u3001\u8acb\u6c42\u66f8\u306e\u6709\u7121\u304b\u3089\u63a2\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u7d0d\u54c1\u30fb\u691c\u53ce\u6e08\u307f\u6848\u4ef6\u306e\u4e00\u89a7\u3068\u767a\u884c\u6e08\u307f\u8acb\u6c42\u66f8\u3092\u7a81\u304d\u5408\u308f\u305b\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u5165\u91d1\u3092\u7167\u5408\u3057\u3066\u58f2\u639b\u91d1\u3092\u6d88\u3057\u8fbc\u3080<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u304b\u308911\u4e07\u5186\u304c\u666e\u901a\u9810\u91d1\u3078\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u3089\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>\u666e\u901a\u9810\u91d1<\/td><td>110,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>110,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u8005\u540d\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u53d6\u5f15\u5148\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u652f\u6255\u671f\u65e5\u3001\u8acb\u6c42\u984d\u3001\u632f\u8fbc\u984d\u3092\u7167\u5408\u3057\u307e\u3059\u3002\u540c\u3058\u53d6\u5f15\u5148\u3078\u8907\u6570\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4e00\u62ec\u5165\u91d1\u3001\u8907\u6570\u56de\u5165\u91d1\u3001\u76f8\u6bba\u3001\u632f\u8fbc\u624b\u6570\u6599\u306e\u5dee\u5f15\u304d\u304c\u8d77\u3053\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8fbc\u65b9\u6cd5\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-keshikomi\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u306e\u6d88\u8fbc\u3068\u306f\uff1f<\/a>\u300d\u3001\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8\u306e\u7ba1\u7406\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-motocho\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u5143\u5e33\u3068\u306f\uff1f<\/a>\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3068\u58f2\u639b\u91d1\u8a08\u4e0a\u65e5\u304c\u305a\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u3068\u4ed5\u8a33\u306e\u65e5\u4ed8\u306f\u540c\u3058\u304b\u300d\u306f\u3001\u58f2\u639b\u91d1\u8acb\u6c42\u66f8\u3067\u3088\u304f\u751f\u3058\u308b\u7591\u554f\u3067\u3059\u3002\u7d50\u8ad6\u306f\u3001\u5fc5\u305a\u3057\u3082\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6708\u672b\u7d0d\u54c1\u30fb\u7fcc\u6708\u8acb\u6c42<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">3\u670831\u65e5\u306b\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u3001\u8acb\u6c42\u66f8\u30924\u67085\u65e5\u306b\u767a\u884c\u3059\u308b\u5834\u5408\u3001\u53d6\u5f15\u6761\u4ef6\u306b\u7167\u3089\u3057\u30663\u670831\u65e5\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u308b\u306a\u3089\u3001\u58f2\u639b\u91d1\u30823\u670831\u65e5\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u65e5\u4ed8\u304c4\u67085\u65e5\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u30013\u6708\u306e\u53d6\u5f15\u3092\u81ea\u52d5\u7684\u306b4\u6708\u58f2\u4e0a\u3078\u79fb\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u3067\u306f\u3001\u7d0d\u54c1\u6e08\u307f\u30fb\u8acb\u6c42\u66f8\u672a\u767a\u884c\u306e\u6848\u4ef6\u3092\u62bd\u51fa\u3057\u307e\u3059\u3002\u8ca9\u58f2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u51fa\u8377\u5b9f\u7e3e\u3001\u691c\u53ce\u4e00\u89a7\u3001\u4f5c\u696d\u5b8c\u4e86\u5831\u544a\u3068\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u58f2\u4e0a\u8a08\u4e0a\u3092\u7167\u5408\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5148\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u5951\u7d04\u3084\u7740\u624b\u91d1\u306a\u3069\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u3082\u5c65\u884c\u524d\u306a\u3089\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u524d\u53d7\u91d1\u3084\u5951\u7d04\u8ca0\u50b5\u7b49\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u304c\u3042\u308a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3060\u3051\u3067\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u3057\u305f\u4e8b\u5b9f\u3001\u5165\u91d1\u3055\u308c\u305f\u4e8b\u5b9f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u4e8b\u5b9f\u3092\u5206\u3051\u3066\u8a18\u9332<\/strong>\u3057\u307e\u3059\u3002\u671f\u9593\u5951\u7d04\u3001\u4e00\u62ec\u524d\u6255\u3044\u3001\u89e3\u7d04\u30fb\u8fd4\u91d1\u6761\u4ef6\u304c\u3042\u308b\u5951\u7d04\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u500b\u5225\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u691c\u53ce\u5f8c\u306b\u8acb\u6c42\u3067\u304d\u308b<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3082\u306e\u306f\u3001\u5358\u306a\u308b\u6b8b\u9ad8\u3067\u306f\u306a\u304f\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u6848\u4ef6\u3067\u3059\u3002\u8acb\u6c42\u66f8\u672a\u7740\u3001\u691c\u53ce\u672a\u4e86\u3001\u91d1\u984d\u76f8\u9055\u3001\u62c5\u5f53\u8005\u4e0d\u5728\u3001\u652f\u6255\u6761\u4ef6\u306e\u8a8d\u8b58\u9055\u3044\u306a\u3069\u3001\u7406\u7531\u3068\u6b21\u306e\u9023\u7d61\u65e5\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7de0\u3081\u65e5\u3068\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3092\u30de\u30b9\u30bf\u30fc\u5316\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u3054\u3068\u306b\u3001\u7de0\u3081\u65e5\u3001\u652f\u6255\u65e5\u3001\u4f11\u65e5\u306e\u6271\u3044\u3001\u8acb\u6c42\u66f8\u63d0\u51fa\u671f\u9650\u3001\u63d0\u51fa\u65b9\u6cd5\u3092\u767b\u9332\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u300c\u6708\u672b\u7de0\u3081\u7fcc\u6708\u672b\u6255\u3044\u300d\u3067\u3082\u3001\u8acb\u6c42\u66f8\u3092\u7fcc\u67083\u55b6\u696d\u65e5\u307e\u3067\u306b\u30dd\u30fc\u30bf\u30eb\u767b\u9332\u3057\u306a\u3051\u308c\u3070\u7fcc\u3005\u6708\u6271\u3044\u306b\u306a\u308b\u5951\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u3044\u30b5\u30a4\u30c8\u306e\u6570\u3048\u65b9\u3068\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/payment-site\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3068\u306f\uff1f<\/a>\u300d\u3067\u78ba\u8a8d\u3067\u304d\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>\u6708\u6b21\u3067\u7167\u5408\u3059\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u7d0d\u54c1\u30fb\u691c\u53ce\u6e08\u307f\u6848\u4ef6\u306b\u8acb\u6c42\u6f0f\u308c\u304c\u306a\u3044<\/li>\n<li>\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u58f2\u639b\u91d1\u5143\u5e33\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8\u306e\u5408\u8a08\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u5165\u91d1\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u304c\u6d88\u3057\u8fbc\u307e\u308c\u3066\u3044\u308b<\/li>\n<li>\u671f\u65e5\u8d85\u904e\u3001\u5dee\u984d\u5165\u91d1\u3001\u76f8\u6bba\u306e\u7406\u7531\u3068\u62c5\u5f53\u8005\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u8a02\u6b63\u30fb\u518d\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306e\u65e7\u7248\u3092\u8aa4\u4f7f\u7528\u3057\u306a\u3044\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u672a\u767a\u884c\u3092\u898b\u3064\u3051\u305f\u3089\u3001\u307e\u305a\u58f2\u4e0a\u8a08\u4e0a\u306e\u8981\u5426\u3068\u3001\u53d6\u5f15\u5148\u3078\u8acb\u6c42\u3067\u304d\u308b\u72b6\u614b\u304b\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f15\u306e\u5b8c\u4e86\u3068\u8acb\u6c42\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u3001\u767a\u6ce8\u3001\u7d0d\u54c1\u3001\u691c\u53ce\u3001\u4f5c\u696d\u5831\u544a\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3001\u8acb\u6c42\u6761\u4ef6\u3082\u6e80\u305f\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u8acb\u6c42\u66f8\u3092\u901f\u3084\u304b\u306b\u767a\u884c\u3057\u3001\u53d6\u5f15\u5148\u3078\u4e8b\u60c5\u3068\u652f\u6255\u671f\u65e5\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u8a08\u4e0a\u3082\u6f0f\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u767a\u751f\u3057\u305f\u671f\u9593\u3068\u6c7a\u7b97\u3078\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u65e2\u306b\u78ba\u5b9a\u7533\u544a\u304c\u7d42\u308f\u3063\u305f\u671f\u9593\u3084\u91cd\u8981\u306a\u91d1\u984d\u306e\u5834\u5408\u306f\u3001\u81ea\u5df1\u5224\u65ad\u3067\u5f53\u6708\u58f2\u4e0a\u306b\u307e\u3068\u3081\u305a\u3001\u7a0e\u7406\u58eb\u7b49\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u3092\u9001\u3063\u305f\u8a3c\u62e0\u3092\u6b8b\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e1\u30fc\u30eb\u9001\u4fe1\u6e08\u307f\u3001\u90f5\u9001\u63a7\u3048\u3001\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u306e\u53d7\u9818\u72b6\u6cc1\u3092\u6b8b\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u65e5\u6642\u3060\u3051\u3067\u306f\u3001\u76f8\u624b\u3078\u5c4a\u3044\u305f\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u767a\u884c\u30fb\u672a\u9001\u4ed8\u30fb\u76f8\u624b\u5148\u672a\u53d7\u7406\u3092\u5225\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3067\u7ba1\u7406<\/strong>\u3059\u308b\u3068\u3001\u3069\u3053\u3067\u6b62\u307e\u3063\u3066\u3044\u308b\u304b\u5206\u304b\u308a\u307e\u3059\u3002\u652f\u6255\u671f\u65e5\u304c\u8feb\u3063\u3066\u304b\u3089\u767a\u899a\u3057\u305f\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u3068\u65b0\u3057\u3044\u652f\u6255\u4e88\u5b9a\u65e5\u3092\u5408\u610f\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u8868\u3082\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u30fb\u518d\u767a\u884c\u3059\u308b\u3068\u304d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u984d\u3001\u7a0e\u7387\u3001\u5b9b\u540d\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u652f\u6255\u671f\u65e5\u3092\u8aa4\u3063\u305f\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u3068\u8a02\u6b63\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5143\u306e\u8acb\u6c42\u66f8\u3092\u9ed9\u3063\u3066\u4e0a\u66f8\u304d\u3059\u308b\u3068\u3001\u76f8\u624b\u5074\u306e\u8cb7\u639b\u91d1\u3084\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8a18\u9332\u3068\u4e00\u81f4\u3057\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5143\u306e\u8acb\u6c42\u66f8\u3068\u306e\u95a2\u4fc2\u3092\u6b8b\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a02\u6b63\u7248\u306b\u306f\u3001\u5143\u306e\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8a02\u6b63\u65e5\u3001\u8a02\u6b63\u7406\u7531\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u5909\u3048\u308b\u5834\u5408\u3082\u3001\u65e7\u756a\u53f7\u3068\u65b0\u756a\u53f7\u3092\u76f8\u4e92\u306b\u8ffd\u8de1\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u53d6\u6d88\u3057\u30fb\u5dee\u66ff\u3048\u306e\u72b6\u614b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306f\u4fee\u6b63\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u51e6\u7406\u306f\u56fd\u7a0e\u5e81\u306e\u624b\u5f15\u304d\u30fbQ&amp;A\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a02\u6b63\u8981\u5426\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9b\u540d\u3084\u4f4f\u6240\u3060\u3051\u306e\u8a02\u6b63\u306a\u3089\u58f2\u639b\u91d1\u984d\u304c\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u6570\u91cf\u3001\u5358\u4fa1\u3001\u5024\u5f15\u304d\u3001\u8fd4\u54c1\u3001\u7a0e\u984d\u306e\u8a02\u6b63\u3067\u306f\u3001\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u30fb\u6d88\u8cbb\u7a0e\u306e\u4ed5\u8a33\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8acb\u6c42\u66f8\u306e\u8a02\u6b63\u3068\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a02\u6b63\u306f\u3001\u540c\u6642\u306b\u5fc5\u8981\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u66f8\u985e\u4e0a\u306e\u8aa4\u308a\u3068\u4f1a\u8a08\u91d1\u984d\u3078\u306e\u5f71\u97ff\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5165\u91d1\u984d\u304c\u8acb\u6c42\u984d\u3068\u4e00\u81f4\u3057\u306a\u3044\u3068\u304d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u5dee\u984d\u304c\u3042\u3063\u3066\u3082\u3001\u3059\u3050\u306b\u5168\u984d\u3092\u58f2\u639b\u91d1\u304b\u3089\u6d88\u3055\u305a\u3001\u539f\u56e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u632f\u8fbc\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u984d11\u4e07\u5186\u306b\u5bfe\u3057\u3001\u632f\u8fbc\u624b\u6570\u6599440\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f10\u4e079,560\u5186\u304c\u5165\u91d1\u3055\u308c\u305f\u3068\u3057\u307e\u3059\u3002\u5951\u7d04\u4e0a\u3001\u81ea\u793e\u8ca0\u62c5\u3068\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306e\u5358\u7d14\u5316\u3057\u305f\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>\u666e\u901a\u9810\u91d1<\/td><td>109,560\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>110,000\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\">\u305f\u3060\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u3067\u306e\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u306e\u51e6\u7406\u3084\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u5951\u7d04\u3068\u7d4c\u7406\u65b9\u91dd\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-transfer-fee-invoice\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u304b\u3089\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u308c\u305f\u3068\u304d\u306e\u51e6\u7406<\/a>\u300d\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u30fb\u76f8\u6bba\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u304c\u72ec\u81ea\u306b\u5024\u5f15\u304d\u3057\u305f\u3001\u8fd4\u54c1\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u8cb7\u639b\u91d1\u3068\u76f8\u6bba\u3057\u305f\u306a\u3069\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3001\u8fd4\u54c1\u901a\u77e5\u3001\u76f8\u6bba\u901a\u77e5\u3001\u5951\u7d04\u3092\u78ba\u8a8d\u3057\u3001\u53cc\u65b9\u306e\u8a8d\u8b58\u3092\u5408\u308f\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u62e0\u304c\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u96d1\u640d\u5931\u3084\u58f2\u4e0a\u5024\u5f15\u3078\u632f\u308a\u66ff\u3048\u308b\u3068\u3001\u672a\u56de\u53ce\u984d\u3092\u898b\u3048\u306a\u304f\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5dee\u984d\u304c\u89e3\u6d88\u3059\u308b\u307e\u3067\u306f\u3001\u53d6\u5f15\u5148\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8abf\u67fb\u72b6\u6cc1\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8907\u6570\u8acb\u6c42\u66f8\u304c\u307e\u3068\u3081\u3066\u5165\u91d1\u3055\u308c\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u8a08\u984d\u304c\u4e00\u81f4\u3057\u3066\u3082\u3001\u3069\u306e\u8acb\u6c42\u66f8\u3078\u306e\u652f\u6255\u3044\u304b\u4e0d\u660e\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u53d6\u5f15\u5148\u3078\u652f\u6255\u660e\u7d30\u3092\u78ba\u8a8d\u3057\u3001\u53e4\u3044\u8acb\u6c42\u66f8\u304b\u3089\u6a5f\u68b0\u7684\u306b\u6d88\u3057\u8fbc\u3080\u524d\u306b\u3001\u5bfe\u8c61\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6d88\u8fbc\u306f\u9810\u91d1\u5165\u91d1\u3068\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u5408\u308f\u305b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8acb\u6c42\u66f8\u5358\u4f4d\u306e\u672a\u56de\u53ce\u72b6\u614b\u3092\u6b63\u3057\u304f\u3059\u308b\u4f5c\u696d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3082\u5165\u91d1\u3055\u308c\u306a\u3044\u3068\u304d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3089\u3001\u8acb\u6c42\u66f8\u306e\u672a\u7740\u3001\u5185\u5bb9\u4e0d\u5099\u3001\u691c\u53ce\u3001\u793e\u5185\u627f\u8a8d\u3001\u8cc7\u91d1\u4e8b\u60c5\u306a\u3069\u539f\u56e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6700\u521d\u306e\u9023\u7d61\u3067\u306f\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8acb\u6c42\u984d\u3001\u652f\u6255\u671f\u65e5\u3001\u9001\u4ed8\u65e5\u3092\u793a\u3057\u3001\u5165\u91d1\u4e88\u5b9a\u65e5\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6bb5\u968e\u7684\u306b\u9023\u7d61\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u62c5\u5f53\u8005\u3078\u306e\u78ba\u8a8d\u3001\u7d4c\u7406\u62c5\u5f53\u3078\u306e\u518d\u78ba\u8a8d\u3001\u7763\u4fc3\u6587\u66f8\u3001\u8cac\u4efb\u8005\u9593\u306e\u5354\u8b70\u3068\u3044\u3046\u9806\u306b\u8a18\u9332\u3092\u6b8b\u3057\u307e\u3059\u3002\u8aa4\u89e3\u3084\u4e8b\u52d9\u9045\u5ef6\u3067\u3042\u308c\u3070\u3001\u8a02\u6b63\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3084\u652f\u6255\u65e5\u306e\u518d\u8a2d\u5b9a\u3067\u89e3\u6c7a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u671f\u5316\u3059\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u30fb\u691c\u53ce\u8a18\u9332\u3001\u8acb\u6c42\u66f8\u3001\u9001\u4ed8\u8a18\u9332\u3001\u30e1\u30fc\u30eb\u3001\u5165\u91d1\u5c65\u6b74\u3092\u307e\u3068\u3081\u307e\u3059\u3002\u50b5\u6a29\u984d\u3001\u6642\u52b9\u3001\u9045\u5ef6\u640d\u5bb3\u91d1\u3001\u6cd5\u7684\u624b\u7d9a\u306e\u5224\u65ad\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cc7\u91d1\u7e70\u308a\u3082\u66f4\u65b0\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u9045\u5ef6\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3060\u3051\u3067\u306f\u628a\u63e1\u3067\u304d\u306a\u3044\u8cc7\u91d1\u7e70\u308a\u554f\u984c\u3067\u3059\u3002\u4e88\u5b9a\u65e5\u3092\u904e\u304e\u305f\u58f2\u639b\u91d1\u3092\u5f53\u521d\u4e88\u5b9a\u306e\u307e\u307e\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u6b8b\u3055\u305a\u3001\u78ba\u5ea6\u306b\u5fdc\u3058\u3066\u5165\u91d1\u4e88\u5b9a\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u5e74\u9f62\u5225\u7ba1\u7406\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-aging\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u306e\u30a8\u30a4\u30b8\u30f3\u30b0\u3068\u306f\uff1f<\/a>\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u304d\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u3001\u58f2\u639b\u91d1\u306e\u5b58\u5728\u3084\u53d6\u5f15\u5b9f\u614b\u3092\u78ba\u8a8d\u3059\u308b\u8cc7\u6599\u3068\u3057\u3066\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8acb\u6c42\u66f8\u304c\u3042\u308b\u3060\u3051\u3067\u5fc5\u305a\u5229\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767a\u6ce8\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u691c\u53ce\u66f8\u3001\u904e\u53bb\u306e\u5165\u91d1\u5c65\u6b74\u3001\u901a\u5e33\u7b49\u3092\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u984d\u3001\u652f\u6255\u671f\u65e5\u3001\u53d6\u5f15\u5148\u3001\u58f2\u639b\u91d1\u306e\u8b72\u6e21\u5236\u9650\u3001\u76f8\u6bba\u30fb\u8fd4\u54c1\u3001\u4e8c\u91cd\u8b72\u6e21\u306e\u6709\u7121\u3082\u78ba\u8a8d\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u4f1a\u8a08\u4e0a\u306e\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3059\u308b\u8acb\u6c42\u66f8\u3068\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5be9\u67fb\u3078\u63d0\u51fa\u3059\u308b\u8acb\u6c42\u66f8\u306f\u540c\u3058\u66f8\u985e\u3067\u3082\u3001\u78ba\u8a8d\u3055\u308c\u308b\u76ee\u7684\u304c\u9055\u3044\u307e\u3059\u3002<\/span><\/strong> \u5be9\u67fb\u8cc7\u6599\u3068\u3057\u3066\u306e\u4f5c\u308a\u65b9\u30fb\u4e0d\u5099\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/factoring-invoice-how-to\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5be9\u67fb\u3067\u898b\u3089\u308c\u308b\u8acb\u6c42\u66f8\u306e\u4f5c\u308a\u65b9<\/a>\u300d\u3067\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3092\u6539\u3056\u3093\u3059\u308b\u3001\u67b6\u7a7a\u53d6\u5f15\u3092\u4f5c\u308b\u3001\u5165\u91d1\u6e08\u307f\u306e\u50b5\u6a29\u3092\u672a\u5165\u91d1\u3068\u8aac\u660e\u3059\u308b\u3001\u540c\u3058\u58f2\u639b\u91d1\u3092\u91cd\u306d\u3066\u8b72\u6e21\u3059\u308b\u884c\u70ba\u306f\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u66f8\u985e\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a02\u6b63\u5c65\u6b74\u3068\u53d6\u5f15\u5148\u3068\u306e\u78ba\u8a8d\u8cc7\u6599\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u3092\u6574\u3048\u308b\u624b\u9806<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u98061. \u53d6\u5f15\u306e\u8d77\u70b9\u3092\u4e00\u3064\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6848\u4ef6\u756a\u53f7\u307e\u305f\u306f\u767a\u6ce8\u756a\u53f7\u3092\u6c7a\u3081\u3001\u5951\u7d04\u3001\u7d0d\u54c1\u3001\u691c\u53ce\u3001\u8acb\u6c42\u3001\u5165\u91d1\u3092\u540c\u3058\u756a\u53f7\u3067\u8ffd\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u90e8\u9580\u3054\u3068\u306b\u5225\u306e\u7ba1\u7406\u756a\u53f7\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u5bfe\u5fdc\u8868\u3092\u4f5c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u98062. \u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u53d7\u6ce8\u300d\u300c\u63d0\u4f9b\u4e2d\u300d\u300c\u7d0d\u54c1\u6e08\u307f\u300d\u300c\u691c\u53ce\u6e08\u307f\u300d\u300c\u8acb\u6c42\u66f8\u4f5c\u6210\u6e08\u307f\u300d\u300c\u9001\u4ed8\u6e08\u307f\u300d\u300c\u76f8\u624b\u5148\u53d7\u7406\u300d\u300c\u5165\u91d1\u6e08\u307f\u300d\u300c\u6d88\u8fbc\u6e08\u307f\u300d\u3092\u5206\u3051\u307e\u3059\u3002\u8acb\u6c42\u6e08\u307f\u3068\u5165\u91d1\u6e08\u307f\u306e\u4e8c\u629e\u3060\u3051\u3067\u306f\u3001\u8acb\u6c42\u6f0f\u308c\u3084\u672a\u53d7\u7406\u3092\u898b\u3064\u3051\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u98063. \u6708\u6b21\u7167\u5408\u306e\u62c5\u5f53\u3068\u671f\u9650\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u30fb\u73fe\u5834\u306f\u7d0d\u54c1\u3068\u691c\u53ce\u3001\u7d4c\u7406\u306f\u8acb\u6c42\u66f8\u3068\u5165\u91d1\u3001\u8cac\u4efb\u8005\u306f\u6b8b\u9ad8\u3068\u671f\u65e5\u8d85\u904e\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6708\u6b21\u6c7a\u7b97\u306e\u7de0\u3081\u524d\u306b\u3001\u672a\u8acb\u6c42\u6848\u4ef6\u3001\u672a\u6d88\u8fbc\u5165\u91d1\u3001\u671f\u65e5\u8d85\u904e\u50b5\u6a29\u3092\u4e00\u89a7\u5316\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u98064. \u8a02\u6b63\u5c65\u6b74\u3092\u6d88\u3055\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u5dee\u3057\u66ff\u3048\u308b\u5834\u5408\u3082\u3001\u65e7\u7248\u3001\u65b0\u7248\u3001\u8a02\u6b63\u7406\u7531\u3001\u53d6\u5f15\u5148\u3078\u306e\u9023\u7d61\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002\u8ab0\u304c\u3044\u3064\u5909\u66f4\u3057\u305f\u304b\u5206\u304b\u3089\u306a\u3044\u4e0a\u66f8\u304d\u904b\u7528\u306f\u907f\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u98065. \u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u8cc7\u91d1\u7e70\u308a\u3078\u3064\u306a\u3050<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u3059\u3079\u3066\u540c\u3058\u78ba\u5ea6\u306e\u5165\u91d1\u4e88\u5b9a\u3068\u3057\u3066\u6271\u308f\u305a\u3001\u671f\u65e5\u524d\u3001\u78ba\u8a8d\u4e2d\u3001\u671f\u65e5\u8d85\u904e\u3001\u4fc2\u4e89\u4e2d\u306a\u3069\u306b\u5206\u3051\u307e\u3059\u3002\u56de\u53ce\u898b\u8fbc\u307f\u3068\u652f\u6255\u4e88\u5b9a\u3092\u6bd4\u8f03\u3057\u3001\u8cc7\u91d1\u4e0d\u8db3\u3092\u65e9\u3081\u306b\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u7ba1\u7406\u306e\u30b4\u30fc\u30eb\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u6b63\u3057\u3044\u91d1\u984d\u3092\u671f\u9650\u307e\u3067\u306b\u56de\u53ce\u3057\u3001\u4f1a\u8a08\u6b8b\u9ad8\u3092\u4e00\u81f4\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306f\u540c\u3058\u3082\u306e\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u639b\u91d1\u306f\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u3067\u5f8c\u65e5\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u793a\u3059\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306f\u53d6\u5f15\u5185\u5bb9\u3001\u8acb\u6c42\u984d\u3001\u652f\u6255\u671f\u65e5\u7b49\u3092\u76f8\u624b\u3078\u77e5\u3089\u305b\u308b\u66f8\u985e\u30fb\u30c7\u30fc\u30bf\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u65e5\u306b\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5fc5\u305a\u3057\u3082\u767a\u884c\u65e5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5546\u54c1\u5f15\u6e21\u3057\u3001\u5f79\u52d9\u63d0\u4f9b\u3001\u691c\u53ce\u6761\u4ef6\u306a\u3069\u306e\u53d6\u5f15\u5b9f\u614b\u3068\u9069\u7528\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u30fb\u50b5\u6a29\u306e\u8a08\u4e0a\u6642\u671f\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u767a\u884c\u304c\u7fcc\u6708\u3067\u3082\u3001\u5f53\u671f\u306b\u8a08\u4e0a\u3059\u3079\u304d\u53d6\u5f15\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u58f2\u639b\u91d1\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u53d6\u5f15\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u306b\u3088\u308b\u4ee3\u91d1\u8acb\u6c42\u6a29\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u8acb\u6c42\u66f8\u672a\u767a\u884c\u3067\u3082\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8acb\u6c42\u306b\u691c\u53ce\u7b49\u306e\u6761\u4ef6\u304c\u6b8b\u308b\u3068\u5951\u7d04\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u3068\u5b9f\u614b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u3092\u5148\u306b\u767a\u884c\u3057\u305f\u3089\u58f2\u4e0a\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u8acb\u6c42\u66f8\u767a\u884c\u3060\u3051\u3067\u58f2\u4e0a\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u524d\u306e\u524d\u6255\u3044\u8acb\u6c42\u3067\u306f\u3001\u5165\u91d1\u5f8c\u3082\u524d\u53d7\u91d1\u3084\u5951\u7d04\u8ca0\u50b5\u7b49\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u3068\u304d\u306e\u4ed5\u8a33\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u305f\u3068\u3048\u3070\u666e\u901a\u9810\u91d1\u3078\u5168\u984d\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u501f\u65b9\u306b\u666e\u901a\u9810\u91d1\u3001\u8cb8\u65b9\u306b\u58f2\u639b\u91d1\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u632f\u8fbc\u624b\u6570\u6599\u306e\u5dee\u5f15\u304d\u3001\u76f8\u6bba\u3001\u5024\u5f15\u304d\u3001\u8907\u6570\u8acb\u6c42\u306e\u4e00\u62ec\u5165\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5dee\u984d\u306e\u7406\u7531\u3092\u78ba\u8a8d\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u306e\u91d1\u984d\u3092\u9593\u9055\u3048\u305f\u3089\u3069\u3046\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u53d6\u5f15\u5148\u3068\u8a02\u6b63\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3001\u5143\u306e\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8a02\u6b63\u65e5\u3001\u8a02\u6b63\u7406\u7531\u304c\u8ffd\u8de1\u3067\u304d\u308b\u5f62\u3067\u8a02\u6b63\u30fb\u518d\u767a\u884c\u3057\u307e\u3059\u3002\u91d1\u984d\u3084\u7a0e\u984d\u304c\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u30fb\u6d88\u8cbb\u7a0e\u306e\u4ed5\u8a33\u4fee\u6b63\u304c\u5fc5\u8981\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u304c\u3042\u308c\u3070\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u8acb\u6c42\u66f8\u304c\u3042\u308b\u3060\u3051\u3067\u5229\u7528\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u30fb\u7d0d\u54c1\u30fb\u691c\u53ce\u3001\u904e\u53bb\u306e\u5165\u91d1\u5c65\u6b74\u3001\u58f2\u639b\u5148\u3001\u652f\u6255\u671f\u65e5\u3001\u76f8\u6bba\u30fb\u8fd4\u54c1\u3001\u4e8c\u91cd\u8b72\u6e21\u306e\u6709\u7121\u306a\u3069\u3082\u78ba\u8a8d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6761\u4ef6\u3068\u5fc5\u8981\u66f8\u985e\u306f\u5404\u793e\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u4f1a\u8a08\u4e0a\u306e\u50b5\u6a29\u3001\u8acb\u6c42\u66f8\u306f\u53d6\u5f15\u5148\u3078\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u66f8\u985e\u3067\u3059\u3002\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u6642\u671f\u304c\u6c7a\u307e\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u5f15\u6e21\u3057\u3001\u5f79\u52d9\u63d0\u4f9b\u3001\u691c\u53ce\u3001\u5951\u7d04\u6761\u4ef6\u7b49\u306e\u53d6\u5f15\u5b9f\u614b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u8a08\u4e0a\u5f8c\u306f\u3001\u5951\u7d04\u30fb\u7d0d\u54c1\u30fb\u691c\u53ce\u3068\u8acb\u6c42\u66f8\u3092\u5bfe\u5fdc\u4ed8\u3051\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u58f2\u639b\u91d1\u5143\u5e33\u3068\u5165\u91d1\u6d88\u8fbc\u306e\u5171\u901a\u30ad\u30fc\u306b\u3057\u307e\u3059\u3002\u672a\u767a\u884c\u3001\u672a\u9001\u4ed8\u3001\u672a\u53d7\u7406\u3001\u671f\u65e5\u8d85\u904e\u3092\u5206\u3051\u3001\u8a02\u6b63\u5c65\u6b74\u3082\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u7d42\u308f\u308a\u306b\u305b\u305a\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u9810\u91d1\u660e\u7d30\u3001\u8acb\u6c42\u66f8\u5358\u4f4d\u306e\u6b8b\u9ad8\u3092\u6bce\u6708\u7167\u5408\u3059\u308b\u3053\u3068<\/strong>\u304c\u3001\u8acb\u6c42\u6f0f\u308c\u3068\u56de\u53ce\u9045\u5ef6\u306e\u65e9\u671f\u767a\u898b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u51fa\u5178<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=13\" target=\"_blank\" rel=\"noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7 \u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6498.htm\" target=\"_blank\" 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