{"id":1479,"date":"2026-08-25T14:34:17","date_gmt":"2026-08-25T05:34:17","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-ledger-closing\/"},"modified":"2026-10-24T06:09:56","modified_gmt":"2026-10-23T21:09:56","slug":"accounts-receivable-ledger-closing","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-ledger-closing\/","title":{"rendered":"\u58f2\u639b\u91d1\u5143\u5e33\u306e\u7de0\u3081\u5207\u308a\u65b9\uff5c\u6b21\u6708\u7e70\u8d8a\u30fb\u524d\u6708\u7e70\u8d8a\u3068\u6b8b\u9ad8\u7167\u5408\u3092\u8a18\u5165\u4f8b\u3067\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u524d\u6708\u7e70\u8d8a\u306f\u3001\u524d\u306e\u6708\u306b\u6b8b\u3063\u305f\u58f2\u639b\u91d1\u3092\u3001\u4eca\u6708\u306e\u5e33\u7c3f\u3078\u5f15\u304d\u7d99\u3050\u8868\u793a\u3067\u3059\u3002\u7d19\u306e\u58f2\u639b\u91d1\u5143\u5e33\u306f\u3001\u6708\u672b\u6b8b\u9ad8\u3092\u8cb8\u65b9\u3078\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8a18\u5165\u3057\u3066\u7de0\u3081\u3001\u7fcc\u6708\u521d\u306b\u540c\u984d\u3092\u501f\u65b9\u3078\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u3081\u3066\u6708\u672b\u7de0\u3081\u3092\u62c5\u5f53\u3059\u308b\u65b9\u3078\u3001\u6b8b\u9ad817\u4e07\u5186\u306e\u8a18\u5165\u4f8b\u3067\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u305d\u308d\u3048\u308b\u624b\u9806\u3068\u3001\u7e70\u8d8a\u3060\u3051\u306e\u4ed5\u8a33\u3092\u8ffd\u52a0\u3057\u306a\u3044\u7406\u7531\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u7167\u5408\u3001Excel\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306e\u7de0\u3081\u65b9\u3082\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Excel\u3067\u306f\u7de0\u3081\u305f\u6642\u70b9\u306e\u6b8b\u9ad8\u3092\u4fdd\u5b58\u3057\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u5229\u7528\u3067\u304d\u308b\u6708\u6b21\u7de0\u3081\u6a5f\u80fd\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-01\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u7de0\u3081\u5207\u308a\u65b9\u3092\u8a18\u5165\u4f8b\u3067\u78ba\u8a8d<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1.webp\" class=\"wp-image-2480\" width=\"1200\" height=\"979\" alt=\"17\u4e07\u5186\u306845\u4e07\u5186\u3092\u8a08\u7b97\u3057\u3001\u6708\u672b\u306f\u8cb8\u65b9\/\u7fcc\u6708\u306f\u501f\u65b9\u3068\u5206\u304b\u308b\u3002\u672c\u6587\u3067\u6b8b\u9ad8\u6b04\u306e\u7a7a\u6b04\u306f\u56de\u53ce\u3084\u30bc\u30ed\u3092\u610f\u5473\u3057\u306a\u3044\u3053\u3068\u3092\u8aac\u660e\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-01-v1-768x627.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u6708\u672b\u6b8b\u9ad817\u4e07\u5186\u3092\u8cb8\u65b9\u3078\u6b21\u6708\u7e70\u8d8a\u3068\u3057\u3066\u8a18\u5165\u3057\u3001\u7fcc\u67081\u65e5\u306b\u540c\u305817\u4e07\u5186\u3092\u501f\u65b9\u3078\u524d\u6708\u7e70\u8d8a\u3068\u3057\u3066\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/span> \u6b21\u306e\u53d6\u5f15\u3092\u60f3\u5b9a\u3057\u305f\u4eee\u306e\u8a18\u5165\u4f8b\u3067\u3001\u8a08\u7b97\u304b\u3089\u5e33\u7c3f\u3078\u306e\u8a18\u5165\u307e\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li>7\u67081\u65e5\uff1a\u524d\u6708\u7e70\u8d8a 120,000\u5186<\/li>\n<li>7\u670810\u65e5\uff1a\u639b\u3051\u58f2\u4e0a 330,000\u5186<\/li>\n<li>7\u670825\u65e5\uff1a\u666e\u901a\u9810\u91d1\u3078275,000\u5186\u5165\u91d1<\/li>\n<li>7\u670831\u65e5\uff1a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d 5,000\u5186<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u6b8b\u9ad8\u306f\u3001\u6b21\u306e\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">120,000\u5186 + 330,000\u5186 &#8211; 275,000\u5186 &#8211; 5,000\u5186 = 170,000\u5186<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u7de0\u3081\u5207\u308a\u5f8c\u306e\u58f2\u639b\u91d1\u5143\u5e33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u501f\u65b9\u306f\u5de6\u5074\u3001\u8cb8\u65b9\u306f\u53f3\u5074\u306e\u6b04\u3067\u3059\u3002\u91d1\u984d\u306e\u5358\u4f4d\u306f\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u65e5\u4ed8<\/th>\n<th>\u6458\u8981<\/th>\n<th>\u501f\u65b9<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u6b8b\u9ad8<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>7\/1<\/td>\n<td>\u524d\u6708\u7e70\u8d8a<\/td>\n<td>120,000<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>120,000<\/td>\n<\/tr>\n<tr>\n<td>7\/10<\/td>\n<td>\u58f2\u4e0a<\/td>\n<td>330,000<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>450,000<\/td>\n<\/tr>\n<tr>\n<td>7\/25<\/td>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>275,000<\/td>\n<td>175,000<\/td>\n<\/tr>\n<tr>\n<td>7\/31<\/td>\n<td>\u58f2\u4e0a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>5,000<\/td>\n<td>170,000<\/td>\n<\/tr>\n<tr>\n<td>7\/31<\/td>\n<td>\u6b21\u6708\u7e70\u8d8a<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>170,000<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>7\u6708\u5206<\/td>\n<td>\u5408\u8a08<\/td>\n<td>450,000<\/td>\n<td>450,000<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>8\/1<\/td>\n<td>\u524d\u6708\u7e70\u8d8a<\/td>\n<td>170,000<\/td>\n<td>\u8a18\u5165\u306a\u3057<\/td>\n<td>170,000<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u306e\u300c\u8a18\u5165\u306a\u3057\u300d\u306f\u3001\u7d19\u306e\u5e33\u7c3f\u3067\u306f\u7a7a\u6b04\u306b\u3059\u308b\u7b87\u6240\u3067\u3059\u30027\/31\u306e\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u306f\u5165\u91d1\u306a\u3069\u306e\u53d6\u5f15\u3067\u306f\u306a\u304f\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u305d\u308d\u3048\u3066\u5f53\u6708\u3092\u7de0\u3081\u308b\u305f\u3081\u306e\u884c\u306a\u306e\u3067\u3001\u6b8b\u9ad8\u6b04\u306b\u306f\u91cd\u306d\u3066\u8a18\u5165\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u6b8b\u3063\u3066\u3044\u308b\u58f2\u639b\u91d1\u306f\u3001\u76f4\u524d\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u5f8c\u308217\u4e07\u5186\u3067\u3059\u3002<\/span> \u56de\u53ce\u3055\u308c\u305f\u308f\u3051\u3067\u306f\u306a\u304f\u30018\/1\u306e\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3067\u6b8b\u9ad8\u6b04\u306b\u540c\u305817\u4e07\u5186\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u66f8\u304d\u5e33\u7c3f\u3067\u306f\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08450,000\u5186\u304c\u4e00\u81f4\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u5408\u8a08\u6b04\u306e\u4e0b\u3078\u4e8c\u91cd\u7dda\u3092\u5f15\u304d\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u7fcc\u67081\u65e5\u306e\u501f\u65b9\u306b\u524d\u6708\u7e70\u8d8a170,000\u5186\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7de0\u3081\u5207\u308a\u65b9\u306e\u7d50\u8ad6<\/strong><\/p>\n\n\n\n<ul>\n<li>\u58f2\u639b\u91d1\u306e\u6708\u672b\u6b8b\u9ad8\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6708\u672b\u6b8b\u9ad8\u3092\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8cb8\u65b9\u3078\u66f8\u304f<\/li>\n<li>\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u304c\u540c\u984d\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u5408\u8a08\u6b04\u306e\u4e0b\u3092\u4e8c\u91cd\u7dda\u3067\u7de0\u3081\u308b<\/li>\n<li>\u7fcc\u67081\u65e5\u306b\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u501f\u65b9\u3078\u540c\u984d\u3092\u66f8\u304f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5143\u5e33\u306e\u5404\u6b04\u306e\u610f\u5473\u3084\u65e5\u3005\u306e\u8a18\u5165\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-motocho\/\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u66f8\u304d\u65b9<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002\u7de0\u3081\u5207\u308b\u524d\u306e\u8a18\u9332\u3068\u3001\u6708\u672b\u306b\u884c\u3046\u7e70\u8d8a\u3092\u5206\u3051\u3066\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u5143\u5e33\u3092\u6708\u672b\u306b\u7de0\u3081\u308b7\u30b9\u30c6\u30c3\u30d7<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4.webp\" class=\"wp-image-2542\" width=\"1200\" height=\"915\" alt=\"7\u624b\u9806\u3092\u898b\u51fa\u3057\u306e\u53cd\u5fa9\u306b\u305b\u305a\u3001\u8a08\u4e0a\u30fb\u7167\u5408\u30fb\u4fdd\u5b58\u3068\u3044\u3046\u5de5\u7a0b\u3078\u307e\u3068\u3081\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-02-v4-768x586.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u5b9f\u52d9\u3067\u306f\u3001\u6b8b\u9ad8\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u8acb\u6c42\u30fb\u5165\u91d1\u30fb\u5024\u5f15\u304d\u7b49\u306e\u6f0f\u308c\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span>\u6570\u5b57\u304c\u5408\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u7e70\u308a\u8d8a\u3059\u3068\u3001\u7fcc\u6708\u3082\u5dee\u984d\u3092\u5f15\u304d\u305a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u7de0\u3081\u65e5\u3068\u5bfe\u8c61\u671f\u9593\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u3001\u81ea\u793e\u306e\u6708\u6b21\u7de0\u3081\u65e5\u3068\u5bfe\u8c61\u671f\u9593\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u66a6\u6708\u3067\u7ba1\u7406\u3059\u308b\u306a\u3089\u30017\u6708\u5206\u306f7\u67081\u65e5\u304b\u30897\u670831\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u306e\u8acb\u6c42\u7de0\u65e5\u3068\u3001\u81ea\u793e\u304c\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u65e5\u306f\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u53d6\u5f15\u5148\u3078\u306e\u8acb\u6c42\u304c20\u65e5\u7de0\u3081\u3067\u3082\u3001\u81ea\u793e\u306e\u4f1a\u8a08\u304c\u6708\u672b\u7de0\u3081\u306a\u3089\u300121\u65e5\u4ee5\u964d\u306b\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u306a\u3069\u3057\u3066\u5f53\u6708\u306e\u58f2\u4e0a\u306b\u8a08\u4e0a\u3059\u308b\u53d6\u5f15\u3082\u3001\u305d\u306e\u6708\u306e\u5143\u5e33\u3078\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3092\u7fcc\u6708\u306b\u767a\u884c\u3059\u308b\u304b\u3069\u3046\u304b\u3068\u306f\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u306e\u7de0\u65e5\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\u4f1a\u8a08\u671f\u9593\u3092\u57fa\u6e96\u306b\u58f2\u4e0a\u30fb\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u58f2\u4e0a\u30fb\u8acb\u6c42\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u767a\u884c\u4e00\u89a7\u7b49\u3092\u7167\u5408\u3057\u3001\u5bfe\u8c61\u6708\u306b\u8a08\u4e0a\u3059\u3079\u304d\u639b\u3051\u58f2\u4e0a\u304c\u3059\u3079\u3066\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3092\u7fcc\u6708\u306b\u767a\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3082\u3001\u5546\u54c1\u5f15\u6e21\u3057\u3084\u5f79\u52d9\u63d0\u4f9b\u304c\u5f53\u6708\u306b\u5b8c\u4e86\u3057\u3066\u3044\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u306e\u58f2\u4e0a\u8a08\u4e0a\u6642\u671f\u304c\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u306b\u8ff7\u3046\u53d6\u5f15\u306f\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u5165\u91d1\u3092\u8acb\u6c42\u66f8\u3054\u3068\u306b\u6d88\u3057\u8fbc\u3080<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u6d88\u3057\u8fbc\u307f\u300d\u306f\u3001\u5165\u91d1\u3092\u5143\u306e\u8acb\u6c42\u306b\u5bfe\u5fdc\u4ed8\u3051\u3001\u56de\u53ce\u3057\u305f\u5206\u306e\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059\u4f5c\u696d\u3067\u3059\u3002\u9280\u884c\u660e\u7d30\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u306e\u5165\u91d1\u660e\u7d30\u3092\u898b\u3066\u3001\u3069\u306e\u8acb\u6c42\u306b\u5bfe\u3059\u308b\u5165\u91d1\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u8acb\u6c42\u306e\u4e00\u62ec\u5165\u91d1\u3001\u4e00\u90e8\u5165\u91d1\u3001\u632f\u8fbc\u540d\u7fa9\u306e\u9055\u3044\u304c\u3042\u308b\u3068\u3001\u5165\u91d1\u6e08\u307f\u306a\u306e\u306b\u58f2\u639b\u91d1\u304c\u6b8b\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u6d88\u3057\u8fbc\u307f\u65b9\u6cd5<\/a>\u3082\u53c2\u8003\u306b\u3057\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u5358\u4f4d\u3067\u5bfe\u5fdc\u95a2\u4fc2\u3092\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u30fb\u76f8\u6bba\u30fb\u632f\u8fbc\u624b\u6570\u6599\u5dee\u984d\u3092\u51e6\u7406\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u4ee5\u5916\u306b\u3082\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3059\u53d6\u5f15\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:560px;\">\n<thead>\n<tr>\n<th style=\"min-width:80px;\">\u5dee\u984d\u306e\u7406\u7531<\/th>\n<th>\u78ba\u8a8d\u3059\u308b\u8cc7\u6599<\/th>\n<th>\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u58f2\u4e0a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d<\/td>\n<td>\u8fd4\u54c1\u8a18\u9332\u3001\u5408\u610f\u66f8\u3001\u8acb\u6c42\u8a02\u6b63<\/td>\n<td>\u5165\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u8cb7\u639b\u91d1\u3068\u306e\u76f8\u6bba<\/td>\n<td>\u76f8\u6bba\u5408\u610f\u66f8\u3001\u53cc\u65b9\u306e\u5143\u5e33<\/td>\n<td>\u73fe\u91d1\u306e\u52d5\u304d\u3068\u5206\u3051\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u632f\u8fbc\u624b\u6570\u6599\u306e\u5dee\u5f15<\/td>\n<td>\u8acb\u6c42\u6761\u4ef6\u3001\u767a\u6ce8\u65e5\u3001\u9280\u884c\u660e\u7d30<\/td>\n<td>\u6e1b\u984d\u7981\u6b62\u306e\u9069\u7528\u3068\u8ca0\u62c5\u6761\u4ef6\u3092\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u904e\u5165\u91d1<\/td>\n<td>\u5165\u91d1\u660e\u7d30\u3001\u53d6\u5f15\u5148\u3078\u306e\u78ba\u8a8d\u8a18\u9332<\/td>\n<td>\u58f2\u639b\u91d1\u3092\u6a5f\u68b0\u7684\u306b\u30de\u30a4\u30ca\u30b9\u306b\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u8acb\u6c42\u53d6\u6d88\u3057<\/td>\n<td>\u8a02\u6b63\u8acb\u6c42\u66f8\u3001\u793e\u5185\u627f\u8a8d<\/td>\n<td>\u5143\u53d6\u5f15\u3068\u306e\u95a2\u4fc2\u3092\u6b8b\u3059<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u632f\u8fbc\u624b\u6570\u6599\u306f\u3001\u5951\u7d04\u306e\u8ca0\u62c5\u8005\u3060\u3051\u3067\u51e6\u7406\u3092\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong> 2026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u767a\u6ce8\u30fb\u696d\u52d9\u59d4\u8a17\u3057\u305f\u3001\u53d6\u9069\u6cd5\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u6cd5\u306e\u6e1b\u984d\u7981\u6b62\u306e\u5bfe\u8c61\u53d6\u5f15\u3067\u306f\u3001\u624b\u6570\u6599\u306e\u5dee\u5f15\u304d\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u5408\u610f\u304c\u3042\u3063\u3066\u3082\u3001\u53d7\u6ce8\u8005\u306b\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3055\u305b\u3066\u4ee3\u91d1\u30fb\u5831\u916c\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u62e0\u306f\u3001\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u306e<a href=\"https:\/\/www.jftc.go.jp\/toriteki\/toriteki_qa.html\" target=\"_blank\" rel=\"noopener\">\u53d6\u9069\u6cd5Q&amp;A\u30fbQ99<\/a>\u3068<a href=\"https:\/\/www.jftc.go.jp\/fllaw_limited\/fllaw_qa.html\" target=\"_blank\" rel=\"noopener\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u6cd5Q&amp;A\u30fbQ78<\/a>\u3067\u3059\u3002\u5dee\u984d\u3092\u6a5f\u68b0\u7684\u306b\u81ea\u793e\u306e\u8cbb\u7528\u3078\u632f\u308a\u66ff\u3048\u305a\u3001\u5bfe\u8c61\u53d6\u5f15\u3067\u306f\u5148\u65b9\u3078\u652f\u6255\u984d\u306e\u8a02\u6b63\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u308c\u305f\u5165\u91d1\u306e\u51e6\u7406\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-transfer-fee-invoice\/\">\u58f2\u639b\u91d1\u306e\u632f\u8fbc\u624b\u6570\u6599\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ed5\u8a33<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u5f97\u610f\u5148\u5225\u306e\u6b8b\u9ad8\u3068\u671f\u9650\u8d85\u904e\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u5143\u5e33\u306f\u5f97\u610f\u5148\u5225\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6b8b\u9ad8\u304c\u6b8b\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u7570\u5e38\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u304c\u3001\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u3066\u3044\u306a\u3044\u304b\u3001\u524d\u6708\u304b\u3089\u52d5\u3044\u3066\u3044\u306a\u3044\u6b8b\u9ad8\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u8acb\u6c42<\/li>\n<li>30\u65e5\u30fb60\u65e5\u30fb90\u65e5\u4ee5\u4e0a\u52d5\u3044\u3066\u3044\u306a\u3044\u6b8b\u9ad8<\/li>\n<li>\u4e00\u90e8\u5165\u91d1\u5f8c\u306e\u6b8b\u984d<\/li>\n<li>\u5f97\u610f\u5148\u5225\u306e\u30de\u30a4\u30ca\u30b9\u6b8b\u9ad8<\/li>\n<li>\u5927\u53e3\u53d6\u5f15\u5148\u3078\u306e\u6b8b\u9ad8\u96c6\u4e2d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u671f\u6ede\u7559\u3092\u671f\u9593\u5225\u306b\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u5e74\u9f62\u8868\u306e\u4f5c\u308a\u65b9<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u58f2\u639b\u91d1\u5143\u5e33\u306e\u5408\u8a08\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3079\u3066\u306e\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u3092\u5408\u8a08\u3057\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u7167\u5408\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f97\u610f\u5148A\u306e\u6b8b\u9ad8 + \u5f97\u610f\u5148B\u306e\u6b8b\u9ad8 + \u5f97\u610f\u5148C\u306e\u6b8b\u9ad8 = \u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e21\u8005\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u307e\u307e\u6b21\u6708\u3078\u7e70\u308a\u8d8a\u3055\u305a\u3001\u5dee\u984d\u304c\u521d\u3081\u3066\u767a\u751f\u3057\u305f\u65e5\u307e\u3067\u623b\u308a\u307e\u3059\u3002<strong>\u671f\u9996\u6b8b\u9ad8\u3001\u5f53\u6708\u58f2\u4e0a\u3001\u5f53\u6708\u56de\u53ce\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u3092\u9806\u756a\u306b\u6bd4\u3079\u308b\u3068\u539f\u56e0\u3092\u898b\u3064\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u6708\u672b\u6b8b\u9ad8\u306b\u5f53\u6708\u306e\u58f2\u4e0a\u3092\u8db3\u3057\u3001\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306a\u3069\u3092\u5f15\u3044\u3066\u6708\u672b\u6b8b\u9ad8\u3068\u7167\u5408\u3059\u308b\u65b9\u6cd5\u3092\u300c\u30ed\u30fc\u30eb\u30d5\u30a9\u30ef\u30fc\u30c9\u300d\u3068\u547c\u3073\u307e\u3059\u3002<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-roll-forward\/\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u306e\u30ed\u30fc\u30eb\u30d5\u30a9\u30ef\u30fc\u30c9<\/a>\u3067\u306f\u3001\u305d\u306e\u8a08\u7b97\u3068\u7167\u5408\u8868\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">7. \u6b21\u6708\u7e70\u8d8a\u3092\u8a18\u5165\u3057\u3001\u7de0\u3081\u5f8c\u306e\u8a18\u9332\u3092\u4fdd\u5b58\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7167\u5408\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u6708\u672b\u6b8b\u9ad8\u3092\u8cb8\u65b9\u3078\u6b21\u6708\u7e70\u8d8a\u3068\u3057\u3066\u8a18\u5165\u3057\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7d19\u3067\u306f\u4e8c\u91cd\u7dda\u3067\u7de0\u3081\u3001Excel\u3067\u306f\u7de0\u3081\u6e08\u307f\u6708\u306e\u7de8\u96c6\u3092\u5236\u9650\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u5229\u7528\u3067\u304d\u308b\u6708\u6b21\u7de0\u3081\u30fb\u671f\u9593\u30ed\u30c3\u30af\u6a5f\u80fd\u3092\u4f7f\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7de0\u3081\u305f\u6642\u70b9\u306e\u58f2\u639b\u91d1\u5143\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u5165\u91d1\u6d88\u8fbc\u4e00\u89a7\u3001\u671f\u9650\u8d85\u904e\u4e00\u89a7\u3092PDF\u7b49\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3068\u3001\u5f8c\u65e5\u5dee\u984d\u304c\u51fa\u305f\u3068\u304d\u306b\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">\u6b21\u6708\u7e70\u8d8a\u3092\u8cb8\u65b9\u3001\u524d\u6708\u7e70\u8d8a\u3092\u501f\u65b9\u306b\u66f8\u304f\u7406\u7531<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4.webp\" class=\"wp-image-2543\" width=\"1200\" height=\"843\" alt=\"\u7e70\u8d8a\u306e\u8a18\u5165\u65b9\u5411\u3068\u3001\u53d6\u5f15\u306b\u3088\u308b\u5897\u6e1b\u3092\u533a\u5225\u3059\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4-1024x719.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-03-v4-768x540.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306f\u8cc7\u7523\u3067\u3042\u308a\u3001\u5897\u52a0\u3092\u501f\u65b9\u3001\u6e1b\u5c11\u3092\u8cb8\u65b9\u3078\u8a18\u9332\u3057\u307e\u3059\u3002<\/strong>\u901a\u5e38\u3001\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u306f\u501f\u65b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u306b\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u969b\u306f\u3001\u305d\u306e\u501f\u65b9\u6b8b\u9ad8\u3068\u540c\u984d\u3092\u53cd\u5bfe\u5074\u306e\u8cb8\u65b9\u3078\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u7f6e\u304d\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u4e00\u81f4\u3055\u305b\u307e\u3059\u3002\u7fcc\u6708\u306f\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u5b58\u5728\u3059\u308b\u5074\u3067\u3042\u308b\u501f\u65b9\u3078\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u623b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:560px;\">\n<thead>\n<tr>\n<th style=\"min-width:80px;\">\u9805\u76ee<\/th>\n<th>\u8a18\u5165\u3059\u308b\u5074<\/th>\n<th>\u5f79\u5272<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u639b\u3051\u58f2\u4e0a<\/td>\n<td>\u501f\u65b9<\/td>\n<td>\u58f2\u639b\u91d1\u306e\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u7b49<\/td>\n<td>\u8cb8\u65b9<\/td>\n<td>\u58f2\u639b\u91d1\u306e\u6e1b\u5c11<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u6b21\u6708\u7e70\u8d8a<\/td>\n<td>\u8cb8\u65b9<\/td>\n<td>\u5f53\u6708\u5e33\u7c3f\u306e\u5de6\u53f3\u3092\u4e00\u81f4\u3055\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u524d\u6708\u7e70\u8d8a<\/td>\n<td>\u501f\u65b9<\/td>\n<td>\u7fcc\u6708\u3078\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u5f15\u304d\u7d99\u3050<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u6b21\u6708\u7e70\u8d8a\u3092\u8cb8\u65b9\u3078\u66f8\u304f\u300d\u3053\u3068\u306f\u3001\u58f2\u639b\u91d1\u304c\u56de\u53ce\u3055\u308c\u305f\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u3042\u304f\u307e\u3067\u5f53\u6708\u306e\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u305f\u3081\u306e\u8868\u793a\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b21\u6708\u7e70\u8d8a\u306f\u4ed5\u8a33\u3067\u306f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u6708\u7e70\u8d8a\u3068\u524d\u6708\u7e70\u8d8a\u3092\u8a18\u5165\u3059\u308b\u305f\u3081\u3060\u3051\u306e\u4f1a\u8a08\u4ed5\u8a33\u306f\u3001\u901a\u5e38\u3001\u8ffd\u52a0\u3057\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u5143\u5e33\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u3092\u5f97\u610f\u5148\u5225\u306b\u8aac\u660e\u3059\u308b\u88dc\u52a9\u7c3f\u3067\u3059\u3002\u7e70\u8d8a\u8868\u793a\u3092\u4f1a\u8a08\u4ed5\u8a33\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3068\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u4e8c\u91cd\u306b\u5897\u6e1b\u3055\u305b\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">\u7d19\u30fbExcel\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u7de0\u3081\u5207\u308a\u65b9\u306f\u3069\u3046\u9055\u3046\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4.webp\" class=\"wp-image-2544\" width=\"1200\" height=\"853\" alt=\"\u540c\u3058\u6b8b\u9ad8\u3092\u5f15\u304d\u7d99\u3044\u3067\u3082\u3001\u7d19\u306e\u8868\u793a\u3092\u30bd\u30d5\u30c8\u306e\u632f\u66ff\u4f1d\u7968\u3078\u8ee2\u5199\u3057\u306a\u3044\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-04-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u57fa\u672c\u3068\u306a\u308b\u6708\u672b\u6b8b\u9ad8\u306f\u540c\u3058\u3067\u3059\u304c\u3001\u7de0\u3081\u5207\u3063\u305f\u3053\u3068\u3092\u793a\u3059\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:560px;\">\n<thead>\n<tr>\n<th style=\"min-width:80px;\">\u7ba1\u7406\u65b9\u6cd5<\/th>\n<th>\u7de0\u3081\u5207\u308a\u65b9<\/th>\n<th>\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u7d19\u306e\u5143\u5e33<\/td>\n<td>\u6b21\u6708\u7e70\u8d8a\u3001\u5408\u8a08\u3001\u4e8c\u91cd\u7dda\u3001\u7fcc\u6708\u306e\u524d\u6708\u7e70\u8d8a\u3092\u8a18\u5165<\/td>\n<td>\u8a02\u6b63\u65b9\u6cd5\u3092\u7d71\u4e00\u3057\u3001\u6d88\u3057\u30b4\u30e0\u7b49\u3067\u5c65\u6b74\u3092\u6d88\u3055\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">Excel<\/td>\n<td>\u6708\u672b\u6b8b\u9ad8\u3092\u4fdd\u5b58\u3057\u3001\u7fcc\u6708\u30b7\u30fc\u30c8\u3078\u7e70\u308a\u8d8a\u3059<\/td>\n<td>\u6570\u5f0f\u4e0a\u66f8\u304d\u3001\u884c\u524a\u9664\u3001\u30d5\u30a3\u30eb\u30bf\u30fc\u4e2d\u306e\u8cbc\u4ed8\u3051\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/td>\n<td>\u5143\u5e33\u3092\u51fa\u529b\u3057\u3001\u5229\u7528\u3067\u304d\u308b\u6708\u6b21\u7de0\u3081\u30fb\u671f\u9593\u30ed\u30c3\u30af\u6a5f\u80fd\u3092\u4f7f\u3046<\/td>\n<td>\u6708\u306e\u7e70\u8d8a\u8868\u793a\u3060\u3051\u3092\u7406\u7531\u306b\u632f\u66ff\u4f1d\u7968\u3092\u624b\u5165\u529b\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Excel\u3067\u306f\u6708\u3054\u3068\u306e\u6b8b\u9ad8\u3092\u56fa\u5b9a\u3057\u3066\u4fdd\u5b58\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Excel\u30671\u3064\u306e\u8868\u3092\u7d99\u7d9a\u5229\u7528\u3059\u308b\u3068\u3001\u904e\u53bb\u306e\u884c\u3092\u4fee\u6b63\u3057\u305f\u3060\u3051\u3067\u524d\u6708\u672b\u6b8b\u9ad8\u307e\u3067\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7de0\u3081\u5f8c\u306f\u6b21\u306e\u60c5\u5831\u3092\u4fdd\u5b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul>\n<li>\u7de0\u3081\u65e5<\/li>\n<li>\u5f97\u610f\u5148\u5225\u6b8b\u9ad8<\/li>\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8<\/li>\n<li>\u5dee\u984d\u304c0\u5186\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7de0\u3081\u62c5\u5f53\u8005\u30fb\u78ba\u8a8d\u8005<\/li>\n<li>\u4fee\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7406\u7531\u3068\u66f4\u65b0\u65e5<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Excel\u306e\u9805\u76ee\u3084\u5165\u529b\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-ledger-template\/\">\u58f2\u639b\u91d1\u5143\u5e33Excel\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/a>\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u671f\u9593\u30ed\u30c3\u30af\u524d\u306b\u4f8b\u5916\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3084\u5f97\u610f\u5148\u5143\u5e33\u304c\u4ed5\u8a33\u304b\u3089\u81ea\u52d5\u96c6\u8a08\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u7d19\u306e\u3088\u3046\u306b\u8cb8\u65b9\u3078\u6b21\u6708\u7e70\u8d8a\u3092\u624b\u5165\u529b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6708\u6b21\u7de0\u3081\u30fb\u671f\u9593\u30ed\u30c3\u30af\u30fb\u5e33\u7968\u51fa\u529b\u306e\u6a5f\u80fd\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001<a href=\"https:\/\/support.freee.co.jp\/hc\/ja\/articles\/204577874\" target=\"_blank\" rel=\"noopener\">freee\u4f1a\u8a08\u306e\u6708\u7de0\u3081<\/a>\u306b\u306f\u3001\u7ba1\u7406\u8005\u7b49\u4ee5\u5916\u306e\u4fee\u6b63\u3092\u5236\u9650\u3059\u308b\u4eee\u7de0\u3081\u3068\u3001\u5168\u54e1\u306e\u4fee\u6b63\u3092\u5236\u9650\u3059\u308b\u672c\u7de0\u3081\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u7528\u3067\u304d\u308b\u6a5f\u80fd\u306f\u30d7\u30e9\u30f3\u3068\u6a29\u9650\u3067\u7570\u306a\u308a\u3001\u6708\u7de0\u3081\u3060\u3051\u3067\u306f\u4f1a\u8a08\u5e74\u5ea6\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9593\u30ed\u30c3\u30af\u524d\u306f\u3001\u672a\u6d88\u8fbc\u5165\u91d1\u3001\u4eee\u53d7\u91d1\u3001\u30de\u30a4\u30ca\u30b9\u6b8b\u9ad8\u3001\u5f97\u610f\u5148\u306e\u88dc\u52a9\u79d1\u76ee\u3092\u4ed8\u3051\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u4ed5\u8a33\u3092\u70b9\u691c\u3057\u307e\u3057\u3087\u3046\u3002\u8a72\u5f53\u3059\u308b\u660e\u7d30\u3092\u6b8b\u3057\u305f\u307e\u307e\u30ed\u30c3\u30af\u3059\u308b\u3068\u3001\u4fee\u6b63\u306e\u305f\u3081\u306b\u518d\u5ea6\u89e3\u9664\u3059\u308b\u4f5c\u696d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u6b8b\u9ad8\u304c\u5408\u308f\u306a\u3044\u539f\u56e0\u3068\u76f4\u3057\u65b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4.webp\" class=\"wp-image-2545\" width=\"1200\" height=\"853\" alt=\"\u5dee\u984d\u3092\u8abf\u3079\u308b\u7bc4\u56f2\u3092\u524d\u6708\u672b\u304b\u3089\u6bb5\u968e\u7684\u306b\u7d5e\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-05-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5dee\u984d\u3092\u898b\u3064\u3051\u305f\u3089\u3001\u91d1\u984d\u3092\u5408\u308f\u305b\u308b\u305f\u3081\u3060\u3051\u306e\u96d1\u53ce\u5165\u30fb\u96d1\u640d\u5931\u3092\u5165\u308c\u305a\u3001\u539f\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:560px;\">\n<thead>\n<tr>\n<th style=\"min-width:80px;\">\u3088\u304f\u3042\u308b\u539f\u56e0<\/th>\n<th>\u78ba\u8a8d\u65b9\u6cd5<\/th>\n<th>\u4fee\u6b63\u306e\u8003\u3048\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u524d\u6708\u7e70\u8d8a\u306e\u8ee2\u8a18\u30df\u30b9<\/td>\n<td>\u524d\u6708\u672b\u3068\u5f53\u6708\u521d\u3092\u6bd4\u8f03<\/td>\n<td>\u6b63\u3057\u3044\u7e70\u8d8a\u984d\u3078\u8a02\u6b63\u3057\u5c65\u6b74\u3092\u6b8b\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u58f2\u4e0a\u306e\u8a08\u4e0a\u6f0f\u308c\u30fb\u4e8c\u91cd\u8a08\u4e0a<\/td>\n<td>\u8acb\u6c42\u66f8\u4e00\u89a7\u3068\u4ed5\u8a33\u3092\u7167\u5408<\/td>\n<td>\u5143\u53d6\u5f15\u306e\u65e5\u4ed8\u30fb\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u3066\u8a02\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u5165\u91d1\u6d88\u3057\u8fbc\u307f\u6f0f\u308c<\/td>\n<td>\u9280\u884c\u660e\u7d30\u3068\u5165\u91d1\u4e00\u89a7\u3092\u7167\u5408<\/td>\n<td>\u5bfe\u8c61\u8acb\u6c42\u3078\u6b63\u3057\u304f\u5272\u308a\u5f53\u3066\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u5f97\u610f\u5148\u306e\u5272\u5f53\u30df\u30b9<\/td>\n<td>\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u3092\u6bd4\u8f03<\/td>\n<td>\u5f97\u610f\u5148\u9593\u306e\u632f\u66ff\u5185\u5bb9\u3092\u660e\u78ba\u306b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u632f\u8fbc\u624b\u6570\u6599\u5206\u3060\u3051\u6b8b\u308b<\/td>\n<td>\u8acb\u6c42\u984d\u30fb\u5b9f\u5165\u91d1\u984d\u30fb\u767a\u6ce8\u65e5\u3092\u6bd4\u8f03<\/td>\n<td>\u6e1b\u984d\u7981\u6b62\u306e\u9069\u7528\u3068\u8ca0\u62c5\u6761\u4ef6\u3092\u78ba\u304b\u3081\u3001\u672a\u56de\u53ce\u984d\u3068\u533a\u5225<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u306e\u672a\u53cd\u6620<\/td>\n<td>\u5408\u610f\u66f8\u3068\u8a02\u6b63\u8acb\u6c42\u66f8\u3092\u78ba\u8a8d<\/td>\n<td>\u5165\u91d1\u3068\u533a\u5225\u3057\u3066\u51e6\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u904e\u5165\u91d1\u30fb\u4e8c\u91cd\u5165\u91d1<\/td>\n<td>\u30de\u30a4\u30ca\u30b9\u6b8b\u9ad8\u3068\u9280\u884c\u660e\u7d30\u3092\u78ba\u8a8d<\/td>\n<td>\u8fd4\u91d1\u30fb\u6b21\u56de\u5145\u5f53\u7b49\u3092\u5148\u65b9\u3068\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u7de0\u3081\u65e5\u30fb\u8a08\u4e0a\u65e5\u306e\u305a\u308c<\/td>\n<td>\u6708\u672b\u524d\u5f8c\u306e\u53d6\u5f15\u3092\u65e5\u4ed8\u9806\u306b\u78ba\u8a8d<\/td>\n<td>\u81ea\u793e\u306e\u4f1a\u8a08\u671f\u9593\u306b\u5408\u308f\u305b\u308b<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-negative-balance\/\">\u58f2\u639b\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u539f\u56e0\u3068\u76f4\u3057\u65b9<\/a>\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u5dee\u984d\u3092\u63a2\u3059\u9806\u756a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u984d\u8abf\u67fb\u306f\u3001\u6b21\u306e\u9806\u756a\u3067\u884c\u3046\u3068\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u524d\u6708\u672b\u6b8b\u9ad8\u3068\u5f53\u6708\u306e\u524d\u6708\u7e70\u8d8a\u304c\u4e00\u81f4\u3059\u308b\u304b<\/li>\n<li>\u58f2\u639b\u91d1\u5143\u5e33\u306e\u5f97\u610f\u5148\u5225\u5408\u8a08\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u304c\u4e00\u81f4\u3059\u308b\u304b<\/li>\n<li>\u5f53\u6708\u58f2\u4e0a\u304c\u8acb\u6c42\u66f8\u767a\u884c\u4e00\u89a7\u3068\u4e00\u81f4\u3059\u308b\u304b<\/li>\n<li>\u5f53\u6708\u5165\u91d1\u304c\u9280\u884c\u660e\u7d30\u3068\u4e00\u81f4\u3059\u308b\u304b<\/li>\n<li>\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u30fb\u8cb8\u5012\u7b49\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u5dee\u984d\u3068\u540c\u984d\u306e\u53d6\u5f15\u304c\u306a\u3044\u304b<\/li>\n<li>\u521d\u3081\u3066\u5dee\u304c\u51fa\u305f\u65e5\u307e\u3067\u671f\u9593\u3092\u72ed\u3081\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u6708\u672b\u304c\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u3001\u5f53\u6708\u306e\u53d6\u5f15\u304b\u3089\u8abf\u3079\u59cb\u3081\u307e\u3059\u3002\u6708\u4e2d\u307e\u3067\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u65e5\u3088\u308a\u5f8c\u306e\u53d6\u5f15\u3078\u8abf\u67fb\u7bc4\u56f2\u3092\u7d5e\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u7de0\u3081\u5207\u3063\u305f\u5f8c\u306b\u4fee\u6b63\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4.webp\" class=\"wp-image-2546\" width=\"1200\" height=\"853\" alt=\"\u4fee\u6b63\u5c65\u6b74\u3060\u3051\u3067\u7d42\u3048\u305a\u3001\u9023\u52d5\u3059\u308b\u7fcc\u6708\u6b8b\u9ad8\u307e\u3067\u518d\u78ba\u8a8d\u3059\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-06-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7de0\u3081\u5f8c\u306e\u8aa4\u308a\u306f\u3001\u5143\u306e\u8a18\u9332\u3068\u4fee\u6b63\u7406\u7531\u3092\u6b8b\u3057\u3066\u8a02\u6b63\u3057\u307e\u3059\u3002<\/strong>\u58f2\u639b\u91d1\u5143\u5e33\u3092\u4fee\u6b63\u3057\u305f\u5f8c\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u7fcc\u6708\u306e\u524d\u6708\u7e70\u8d8a\u3082\u518d\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d19\u306e\u5e33\u7c3f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5143\u306e\u8a18\u8f09\u3092\u8aad\u3081\u306a\u3044\u72b6\u614b\u306b\u305b\u305a\u3001\u793e\u5185\u306e\u8a02\u6b63\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u8a02\u6b63\u3057\u307e\u3059\u3002\u8a02\u6b63\u65e5\u3001\u7406\u7531\u3001\u62c5\u5f53\u8005\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Excel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7de0\u3081\u6642\u70b9\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u6b8b\u3057\u3001\u4fee\u6b63\u7248\u3092\u5225\u306e\u7248\u3068\u3057\u3066\u4fdd\u5b58\u3057\u307e\u3059\u3002\u5909\u66f4\u3057\u305f\u30bb\u30eb\u3001\u7406\u7531\u3001\u6839\u62e0\u8cc7\u6599\u3001\u627f\u8a8d\u8005\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9593\u30ed\u30c3\u30af\u3092\u89e3\u9664\u3059\u308b\u6a29\u9650\u3068\u624b\u9806\u3092\u9650\u5b9a\u3057\u3001\u4fee\u6b63\u4ed5\u8a33\u307e\u305f\u306f\u5143\u4ed5\u8a33\u306e\u8a02\u6b63\u5c65\u6b74\u3092\u6b8b\u3057\u307e\u3059\u3002\u3059\u3067\u306b\u6c7a\u7b97\u30fb\u7533\u544a\u6e08\u307f\u306e\u671f\u9593\u3067\u3042\u308c\u3070\u3001\u81ea\u5df1\u5224\u65ad\u3067\u904e\u53bb\u30c7\u30fc\u30bf\u3092\u5909\u66f4\u305b\u305a\u3001\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u5e74\u672b\u30fb\u6c7a\u7b97\u6642\u306f\u6708\u672b\u7de0\u3081\u306b\u8ffd\u52a0\u78ba\u8a8d\u304c\u5fc5\u8981<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1.webp\" class=\"wp-image-2486\" width=\"1200\" height=\"853\" alt=\"\u6708\u672b\u306e\u5f62\u5f0f\u7684\u7de0\u5207\u306b\u52a0\u3048\u3001\u5b9f\u5728\u6027\u30fb\u56de\u53ce\u53ef\u80fd\u6027\u30fb\u8a08\u4e0a\u6642\u671f\u3092\u70b9\u691c\u3059\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-07-v1-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e74\u672b\u3084\u6c7a\u7b97\u6708\u306f\u3001\u901a\u5e38\u306e\u6708\u672b\u7de0\u3081\u306b\u52a0\u3048\u3066\u3001\u58f2\u639b\u91d1\u306e\u5b9f\u5728\u6027\u3001\u56de\u53ce\u53ef\u80fd\u6027\u3001\u8a08\u4e0a\u6642\u671f\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u7fcc\u6708\u5165\u91d1\u304c\u3069\u306e\u58f2\u639b\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u304b<\/li>\n<li>\u9577\u671f\u6ede\u7559\u30fb\u652f\u6255\u671f\u65e5\u8d85\u904e\u306e\u58f2\u639b\u91d1\u304c\u306a\u3044\u304b<\/li>\n<li>\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u3001\u76f8\u6bba\u3001\u7d1b\u4e89\u7b49\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u8cb8\u5012\u308c\u3084\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u304b<\/li>\n<li>\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u5408\u8a08\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u58f2\u639b\u91d1\u3068\u4e00\u81f4\u3059\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u8a18\u5e33\u3067\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u76f8\u624b\u65b9\u30fb\u91d1\u984d\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3088\u3046\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u639b\u58f2\u4e0a\u3092\u7c21\u6613\u306a\u65b9\u6cd5\u3067\u8a18\u5e33\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u5e74\u672b\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u65b9\u306e\u8a18\u5e33\u30fb\u5e33\u7c3f\u7b49\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3084\u8cb8\u5012\u51e6\u7406\u306b\u306f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u3001\u58f2\u639b\u91d1\u3092\u5143\u5e33\u304b\u3089\u6d88\u3055\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u5143\u5e33\u3092\u4fdd\u5b58\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4.webp\" class=\"wp-image-2547\" width=\"1200\" height=\"905\" alt=\"\u4e00\u5f8b7\u5e74\u3068\u305b\u305a\u3001\u500b\u4eba\u6cd5\u4eba\u30fb\u5e33\u7c3f\u533a\u5206\u30fb\u8d77\u7b97\u65e5\u306e\u9055\u3044\u3092\u8a8d\u8b58\u3067\u304d\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4-300x226.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4-1024x772.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-08-v4-768x579.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u5143\u5e33\u306f\u3001\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9280\u884c\u660e\u7d30\u7b49\u3068\u7167\u5408\u3067\u304d\u308b\u72b6\u614b\u3067\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u306e\u9752\u8272\u7533\u544a\u8005\u306f\u3001\u58f2\u639b\u5e33\u306a\u3069\u306e\u5e33\u7c3f\u30927\u5e74\u9593\u4fdd\u5b58\u3057\u307e\u3059\u3002\u8d77\u7b97\u65e5\u306f\u3001\u5e33\u7c3f\u3092\u9589\u3058\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u306e\u7fcc\u65e5\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u8a18\u5e33\u306e\u3057\u304b\u305f\u53ca\u3073\u5e33\u7c3f\u306e\u4fdd\u5b58<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306f\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u539f\u52477\u5e74\u9593\u4fdd\u5b58\u3057\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u3067\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306a\u3069\u306f10\u5e74\u9593\u306e\u4fdd\u5b58\u3068\u306a\u308a\u307e\u3059\u30022018\u5e744\u67081\u65e5\u524d\u306b\u59cb\u307e\u3063\u305f\u8a72\u5f53\u4e8b\u696d\u5e74\u5ea6\u306f9\u5e74\u9593\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff1a\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u306e\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u6cd5\u5b9a\u5e33\u7c3f\u306f7\u5e74\u3001\u4efb\u610f\u5e33\u7c3f\u306f5\u5e74\u3067\u3059\u3002\u58f2\u639b\u91d1\u5143\u5e33\u3092\u3069\u306e\u5e33\u7c3f\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u308b\u304b\u306b\u3088\u308a\u533a\u5206\u3059\u308b\u305f\u3081\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u500b\u4eba\u4e8b\u696d\u8005\u5411\u3051\u6848\u5185<\/a>\u306e\u8868\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u500b\u4eba\u30fb\u6cd5\u4eba\u306e\u5225\u3001\u5e33\u7c3f\u306e\u533a\u5206\u3001\u8d77\u7b97\u65e5\u3092\u305d\u308d\u3048\u3066\u4fdd\u5b58\u671f\u9650\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong> \u6d88\u8cbb\u7a0e\u306e\u5e33\u7c3f\u30fb\u8acb\u6c42\u66f8\u7b49\u306b\u306f\u5225\u306e\u4fdd\u5b58\u8981\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306f\u3001\u5f8c\u304b\u3089\u6b8b\u9ad8\u3068\u8a02\u6b63\u5185\u5bb9\u3092\u305f\u3069\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u904b\u7528\u3092\u52e7\u3081\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u3001\u5e33\u7c3f\u30c7\u30fc\u30bf\u30fb\u30b9\u30ad\u30e3\u30f3\u66f8\u985e\u30fb\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u904b\u7528\u3060\u3051\u3067\u6cd5\u4ee4\u5bfe\u5fdc\u304c\u5b8c\u4e86\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u5f97\u610f\u5148\u540d\u3001\u91d1\u984d\u3067\u63a2\u305b\u308b<\/li>\n<li>\u8acb\u6c42\u66f8\u756a\u53f7\u304b\u3089\u5143\u53d6\u5f15\u3092\u78ba\u8a8d\u3067\u304d\u308b<\/li>\n<li>\u7de0\u3081\u6642\u70b9\u306e\u6b8b\u9ad8\u3092\u518d\u73fe\u3067\u304d\u308b<\/li>\n<li>\u8a02\u6b63\u5c65\u6b74\u3068\u62c5\u5f53\u8005\u3092\u78ba\u8a8d\u3067\u304d\u308b<\/li>\n<li>\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u304b\u3089\u5fa9\u5143\u3067\u304d\u308b<\/li>\n<\/ul>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-09\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u7de0\u3081\u5207\u308a\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5.webp\" class=\"wp-image-2563\" width=\"1200\" height=\"915\" alt=\"\u524d\u6708\/\u6b21\u6708\u3068\u4ed5\u8a33\u8981\u5426\u3092\u77ed\u3044Q&amp;A\u3067\u7b54\u3048\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-09-v5-768x586.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6b21\u6708\u7e70\u8d8a\u30fb\u524d\u6708\u7e70\u8d8a\u306e\u610f\u5473\u3001\u4ed5\u8a33\u306e\u8981\u5426\u3001\u7de0\u3081\u5f8c\u306e\u8a02\u6b63\u306b\u3064\u3044\u3066\u3001\u7591\u554f\u3054\u3068\u306b\u7b54\u3048\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u5143\u5e33\u306e\u7de0\u3081\u5207\u308a\u65b9\u3092\u7c21\u5358\u306b\u6559\u3048\u3066\u304f\u3060\u3055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u6708\u672b\u6b8b\u9ad8\u3092\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8cb8\u65b9\u3078\u8a18\u5165\u3057\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u4e00\u81f4\u3055\u305b\u307e\u3059\u3002\u7d19\u306e\u5e33\u7c3f\u3067\u306f\u5408\u8a08\u6b04\u306e\u4e0b\u3078\u4e8c\u91cd\u7dda\u3092\u5f15\u304d\u3001\u7fcc\u67081\u65e5\u306b\u540c\u984d\u3092\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u501f\u65b9\u3078\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u6b21\u6708\u7e70\u8d8a\u306f\u306a\u305c\u8cb8\u65b9\u306b\u66f8\u304f\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u639b\u91d1\u306e\u901a\u5e38\u6b8b\u9ad8\u306f\u501f\u65b9\u306b\u3042\u308b\u305f\u3081\u3001\u5f53\u6708\u306e\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u3068\u304d\u306f\u53cd\u5bfe\u5074\u306e\u8cb8\u65b9\u3078\u540c\u984d\u3092\u7f6e\u304d\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u4e00\u81f4\u3055\u305b\u308b\u304b\u3089\u3067\u3059\u3002\u56de\u53ce\u3084\u58f2\u639b\u91d1\u306e\u6e1b\u5c11\u3092\u8868\u3059\u4ed5\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u524d\u6708\u7e70\u8d8a\u306f\u306a\u305c\u501f\u65b9\u306b\u66f8\u304f\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u639b\u91d1\u306f\u8cc7\u7523\u3067\u3001\u901a\u5e38\u6b8b\u9ad8\u304c\u501f\u65b9\u306b\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u524d\u6708\u672b\u306b\u6b8b\u3063\u305f\u58f2\u639b\u91d1\u3092\u3001\u7fcc\u6708\u521d\u306e\u501f\u65b9\u6b8b\u9ad8\u3068\u3057\u3066\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u6b21\u6708\u7e70\u8d8a\u306e\u4ed5\u8a33\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u901a\u5e38\u3001\u6b21\u6708\u7e70\u8d8a\u3068\u524d\u6708\u7e70\u8d8a\u3060\u3051\u3092\u7406\u7531\u3068\u3059\u308b\u4f1a\u8a08\u4ed5\u8a33\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u88dc\u52a9\u7c3f\u4e0a\u3067\u6b8b\u9ad8\u3092\u7de0\u3081\u3001\u7fcc\u6708\u3078\u5f15\u304d\u7d99\u3050\u8868\u793a\u3067\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u5143\u5e33\u306e\u51fa\u529b\u3084\u5229\u7528\u3067\u304d\u308b\u6708\u6b21\u7de0\u3081\u6a5f\u80fd\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u5143\u5e33\u306f\u6bce\u6708\u7de0\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5b9f\u52d9\u3067\u306f\u67081\u56de\u4ee5\u4e0a\u3001\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u3001\u671f\u9650\u8d85\u904e\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u306e\u5dee\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3068\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u53d6\u5f15\u91cf\u3084\u56de\u53ce\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u4f1a\u793e\u306f\u3001\u9031\u6b21\u3084\u65e5\u6b21\u3067\u3082\u5165\u91d1\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u304c\u5408\u308f\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u524d\u6708\u7e70\u8d8a\u3001\u5f53\u6708\u58f2\u4e0a\u3001\u5f53\u6708\u5165\u91d1\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u306e\u9806\u306b\u7167\u5408\u3057\u3001\u521d\u3081\u3066\u5dee\u304c\u51fa\u305f\u65e5\u3092\u63a2\u3057\u307e\u3059\u3002\u539f\u56e0\u4e0d\u660e\u306e\u307e\u307e\u96d1\u53ce\u5165\u30fb\u96d1\u640d\u5931\u7b49\u3067\u5408\u308f\u305b\u305a\u3001\u5143\u53d6\u5f15\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u7de0\u3081\u5f8c\u306b\u5165\u91d1\u6f0f\u308c\u304c\u898b\u3064\u304b\u3063\u305f\u3089\u3069\u3046\u3057\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5143\u30c7\u30fc\u30bf\u3092\u9ed9\u3063\u3066\u4e0a\u66f8\u304d\u305b\u305a\u3001\u8a02\u6b63\u65e5\u3001\u7406\u7531\u3001\u6839\u62e0\u8cc7\u6599\u3001\u62c5\u5f53\u8005\u3092\u8a18\u9332\u3057\u3066\u4fee\u6b63\u3057\u307e\u3059\u3002\u6c7a\u7b97\u30fb\u7533\u544a\u6e08\u307f\u306e\u671f\u9593\u306f\u3001\u4fee\u6b63\u524d\u306b\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-10\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u58f2\u639b\u91d1\u5143\u5e33\u306f\u7e70\u8d8a\u524d\u306e\u6b8b\u9ad8\u7167\u5408\u304c\u91cd\u8981<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4.webp\" class=\"wp-image-2549\" width=\"1200\" height=\"853\" alt=\"\u7de0\u5207\u306e\u7d50\u679c\u30923\u6761\u4ef6\u3067\u78ba\u8a8d\u3057\u3001\u6d88\u8fbc\u3084\u6ede\u7559\u7ba1\u7406\u306e\u95a2\u9023\u624b\u9806\u3078\u9032\u3081\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-ledger-closing-h2-section-10-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u5143\u5e33\u306f\u3001\u6708\u672b\u6b8b\u9ad8\u3092\u8cb8\u65b9\u3078\u300c\u6b21\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8a18\u5165\u3057\u3001\u501f\u65b9\u30fb\u8cb8\u65b9\u306e\u5408\u8a08\u3092\u4e00\u81f4\u3055\u305b\u3066\u7de0\u3081\u307e\u3059\u3002<\/strong>\u7fcc\u6708\u306f\u3001\u540c\u984d\u3092\u501f\u65b9\u3078\u300c\u524d\u6708\u7e70\u8d8a\u300d\u3068\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u7de0\u3081\u5207\u308a\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u4e8c\u91cd\u7dda\u306e\u5f15\u304d\u65b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u30fb\u5165\u91d1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u3092\u53cd\u6620\u3057\u3001\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u306e\u5408\u8a08\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u306e\u7de0\u3081\u524d\u306b\u3001\u6b21\u306e3\u70b9\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul>\n<li>\u5f97\u610f\u5148\u5225\u6b8b\u9ad8\u306e\u5408\u8a08\u3068\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/li>\n<li>\u5165\u91d1\u30fb\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u76f8\u6bba\u306e\u6839\u62e0\u3092\u8acb\u6c42\u66f8\u3078\u305f\u3069\u308c\u308b<\/li>\n<li>\u7de0\u3081\u305f\u6642\u70b9\u306e\u8a18\u9332\u3068\u3001\u7fcc\u6708\u3078\u5f15\u304d\u7d99\u3050\u6b8b\u9ad8\u304c\u6b8b\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u3001\u524d\u6708\u672b\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u5f53\u6708\u306e\u524d\u6708\u7e70\u8d8a\u3092\u7167\u5408\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002\u5dee\u984d\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u307e\u307e\u7fcc\u6708\u3078\u9001\u3089\u305a\u3001\u521d\u3081\u3066\u5dee\u304c\u51fa\u305f\u65e5\u306e\u53d6\u5f15\u307e\u3067\u623b\u3063\u3066\u8abf\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u306e\u5272\u5f53\u3066\u304c\u6b8b\u3063\u3066\u3044\u308b\u306a\u3089<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-keshikomi\/\">\u6d88\u3057\u8fbc\u307f\u306e\u624b\u9806<\/a>\u3001\u9577\u304f\u6b8b\u308b\u50b5\u6a29\u304c\u3042\u308b\u306a\u3089<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u5e74\u9f62\u8868<\/a>\u3092\u4f7f\u3044\u3001\u6b8b\u9ad8\u306e\u7406\u7531\u306b\u5408\u3046\u7ba1\u7406\u65b9\u6cd5\u3092\u9078\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b8b\u9ad8\u3092\u78ba\u5b9a\u3057\u3066\u3082\u5165\u91d1\u524d\u306e\u652f\u6255\u3044\u306b\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u5834\u5408\u306f\u3001\u8acb\u6c42\u6761\u4ef6\u306e\u898b\u76f4\u3057\u3084\u878d\u8cc7\u3001\u58f2\u639b\u50b5\u6a29\u306e\u58f2\u5374\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u306a\u3089\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/factoring-guide\/\">\u4ed5\u7d44\u307f\u3068\u4f1a\u793e\u306e\u9078\u3073\u65b9<\/a>\u3092\u62bc\u3055\u3048\u3001\u8907\u6570\u793e\u306e\u624b\u6570\u6599\u30fb\u5165\u91d1\u4e88\u5b9a\u65e5\u30fb\u5951\u7d04\u6761\u4ef6\u3092\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002\u81ea\u793e\u306e\u5fc5\u8981\u984d\u3068\u652f\u6255\u671f\u9650\u306b\u5408\u3046\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<script 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