{"id":1480,"date":"2026-08-25T14:57:19","date_gmt":"2026-08-25T05:57:19","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-setoff\/"},"modified":"2026-10-23T07:25:01","modified_gmt":"2026-10-22T22:25:01","slug":"accounts-receivable-setoff","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-setoff\/","title":{"rendered":"\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u76f8\u6bba\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u6761\u4ef6\u30fb\u76f8\u6bba\u901a\u77e5\u66f8\u306e\u66f8\u304d\u65b9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u3068\u304d\u3001\u5dee\u984d\u3060\u3051\u3092\u632f\u308a\u8fbc\u3081\u3070\u3088\u3044\u306e\u304b\u3001\u4ed5\u8a33\u3084\u901a\u77e5\u66f8\u3092\u3069\u3046\u6b8b\u3059\u306e\u304b\u8ff7\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002\u540c\u3058\u53d6\u5f15\u5148\u3078\u306e\u50b5\u6a29\u30fb\u50b5\u52d9\u306a\u3089\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3059\u7bc4\u56f2\u3067\u91cd\u306a\u308b\u91d1\u984d\u3092\u6d88\u3057\u3001\u5dee\u984d\u3092\u6c7a\u6e08\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u6bba\u3092\u884c\u3046\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u5411\u3051\u3066\u3001\u6c11\u6cd5\u4e0a\u306e\u6761\u4ef6\u3001\u6cd5\u5b9a\u76f8\u6bba\u3068\u53cc\u65b9\u306e\u5408\u610f\u306e\u9055\u3044\u3001\u91d1\u984d\u5225\u306e\u4ed5\u8a33\u3001\u76f8\u6bba\u901a\u77e5\u66f8\u306e\u8a18\u8f09\u9805\u76ee\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u76f8\u6bba\u524d\u306e\u8acb\u6c42\u66f8\u3092\u624b\u5143\u306b\u7f6e\u304d\u3001\u6d88\u3059\u91d1\u984d\u3068\u5b9f\u969b\u306b\u5165\u51fa\u91d1\u3059\u308b\u5dee\u984d\u3092\u5206\u3051\u3066\u6574\u7406\u3057\u307e\u3057\u3087\u3046\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<h2 class=\"wp-block-heading\" id=\"section-01\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u76f8\u6bba\u3068\u306f<\/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-setoff-h2-section-01-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1875\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-01-v1.webp\" alt=\"\u91cd\u306a\u308b33\u4e07\u5186\u3092\u6d88\u3057\u3001\u6b8b\u308a22\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308b\" width=\"1200\" height=\"808\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-01-v1-300x202.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-01-v1-1024x689.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-01-v1-768x517.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u6bba\u3068\u306f\u3001\u540c\u3058\u5f53\u4e8b\u8005\u9593\u306b\u3042\u308b\u53d7\u53d6\u984d\u3068\u652f\u6255\u984d\u3092\u3001\u91cd\u306a\u308b\u91d1\u984d\u306e\u7bc4\u56f2\u3067\u6d88\u3057\u5408\u3046\u6c7a\u6e08\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u304b\u3089\u898b\u3066\u3001\u58f2\u639b\u91d1\u306f\u53d6\u5f15\u5148\u304b\u3089\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3001\u8cb7\u639b\u91d1\u306f\u53d6\u5f15\u5148\u3078\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3067\u3059\u3002\u4e21\u65b9\u3092\u5225\u3005\u306b\u6c7a\u6e08\u3059\u308b\u4ee3\u308f\u308a\u306b\u76f8\u6bba\u3059\u308c\u3070\u3001\u5b9f\u969b\u306e\u632f\u8fbc\u306f\u5dee\u984d\u3060\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u76f8\u6bba\u524d<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>A\u793e\u3078\u306e\u58f2\u639b\u91d1<\/td><td>550,000\u5186<\/td><\/tr>\n<tr><td>A\u793e\u306b\u5bfe\u3059\u308b\u8cb7\u639b\u91d1<\/td><td>330,000\u5186<\/td><\/tr>\n<tr><td>\u76f8\u6bba\u3059\u308b\u91d1\u984d<\/td><td>330,000\u5186<\/td><\/tr>\n<tr><td>\u76f8\u6bba\u5f8c\u306b\u53d7\u3051\u53d6\u308b\u5dee\u984d<\/td><td>220,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6bba\u3068\u5024\u5f15\u304d\u306f\u9055\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u3067\u306f\u3001\u58f2\u4e0a\u3068\u4ed5\u5165\u308c\u3068\u3044\u3046\u4e8c\u3064\u306e\u53d6\u5f15\u306f\u6b8b\u3063\u305f\u307e\u307e\u3001\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u6c7a\u6e08\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u5024\u5f15\u304d\u306f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u305d\u306e\u3082\u306e\u3092\u6e1b\u984d\u3059\u308b\u51e6\u7406\u3067\u3059\u3002\u76f8\u6bba\u3092\u7406\u7531\u306b\u58f2\u4e0a\u9ad8\u3084\u4ed5\u5165\u9ad8\u3092\u5dee\u984d\u3060\u3051\u3067\u8a08\u4e0a\u3059\u308b\u3068\u3001\u53d6\u5f15\u7dcf\u984d\u3084\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3092\u8aa4\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9280\u884c\u5165\u91d1\u306b\u3088\u308b\u6d88\u8fbc\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u8868\u306e\u5de6\u5074\u304c\u501f\u65b9\u3001\u53f3\u5074\u304c\u8cb8\u65b9\u3067\u3059\u3002\u9280\u884c\u632f\u8fbc\u306a\u3089\u3001\u666e\u901a\u9810\u91d1\u7b49\u3092\u501f\u65b9\u306b\u3057\u3066\u58f2\u639b\u91d1\u3092\u6d88\u3057\u8fbc\u307f\u307e\u3059\u3002\u76f8\u6bba\u306a\u3089\u8cb7\u639b\u91d1\u3092\u501f\u65b9\u306b\u7f6e\u304f\u305f\u3081\u3001\u73fe\u9810\u91d1\u306f\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u58f2\u639b\u91d1\u304c\u6e1b\u308b\u7406\u7531<\/th><th>\u501f\u65b9\u306e\u4ee3\u8868\u4f8b<\/th><th>\u73fe\u9810\u91d1\u306e\u52d5\u304d<\/th><\/tr>\n<tr><td>\u9280\u884c\u632f\u8fbc\u3067\u56de\u53ce<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>\u3042\u308a<\/td><\/tr>\n<tr><td>\u8cb7\u639b\u91d1\u3068\u76f8\u6bba<\/td><td>\u8cb7\u639b\u91d1<\/td><td>\u306a\u3057<\/td><\/tr>\n<tr><td>\u58f2\u4e0a\u5024\u5f15\u304d<\/td><td>\u58f2\u4e0a\u5024\u5f15\u7b49<\/td><td>\u306a\u3057<\/td><\/tr>\n<tr><td>\u8cb8\u5012\u51e6\u7406<\/td><td>\u8cb8\u5012\u640d\u5931\u7b49<\/td><td>\u306a\u3057<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-opposite\/\">\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u306f\u8cb7\u639b\u91d1\uff1f<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u5165\u91d1\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u6574\u7406\u3059\u308b\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-keshikomi\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u306e\u6d88\u3057\u8fbc\u307f<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-02\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3067\u304d\u308b\u6761\u4ef6<\/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-setoff-h2-section-02-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1876\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-02-v1.webp\" alt=\"\u540c\u3058\u76f8\u624b\u30fb\u671f\u65e5\u30fb\u5951\u7d04\u3092\u305d\u308d\u3048\u308b\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-02-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-02-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-02-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-02-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u6c11\u6cd5\u7b2c505\u6761\u306f\u3001\u4e8c\u4eba\u304c\u4e92\u3044\u306b\u540c\u7a2e\u306e\u76ee\u7684\u3092\u6709\u3059\u308b\u50b5\u52d9\u3092\u8ca0\u62c5\u3057\u3001\u5b9a\u3081\u3089\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4e92\u3044\u306b\u91cd\u306a\u308b\u91d1\u984d\uff08\u5bfe\u5f53\u984d\uff09\u3067\u76f8\u6bba\u3067\u304d\u308b\u65e8\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\" target=\"_blank\" rel=\"noopener noreferrer\">e-Gov\u6cd5\u4ee4\u691c\u7d22\uff1a\u6c11\u6cd5<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u304b\u3089\u76f8\u6bba\u3092\u4e3b\u5f35\u3059\u308b\u5834\u5408\u306f\u3001\u307e\u305a<span class=\"swl-marker mark_yellow\">\u540c\u3058\u76f8\u624b\u3078\u306e\u91d1\u92ad\u50b5\u6a29\u30fb\u50b5\u52d9\u3001\u652f\u6255\u671f\u65e5\u3001\u5951\u7d04\u4e0a\u306e\u5236\u9650<\/span>\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002\u5f01\u6e08\u671f\u306f\u3001\u4ee3\u91d1\u3092\u652f\u6255\u3046\u671f\u65e5\u3092\u6307\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>\u76f8\u6bba\u524d\u306e\u78ba\u8a8d\u9805\u76ee<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u540c\u3058\u5f53\u4e8b\u8005\u9593\u306e\u50b5\u6a29\u30fb\u50b5\u52d9\u304b<\/li>\n<li>\u91d1\u92ad\u50b5\u52d9\u306a\u3069\u3001\u4e92\u3044\u306b\u540c\u7a2e\u306e\u76ee\u7684\u304b<\/li>\n<li>\u76f8\u6bba\u3067\u304d\u308b\u6642\u671f\u306b\u9054\u3057\u3066\u3044\u308b\u304b<\/li>\n<li>\u50b5\u52d9\u306e\u6027\u8cea\u4e0a\u3001\u76f8\u6bba\u304c\u8a31\u3055\u308c\u308b\u304b<\/li>\n<li>\u5951\u7d04\u306b\u76f8\u6bba\u7981\u6b62\u30fb\u5236\u9650\u6761\u9805\u304c\u306a\u3044\u304b<\/li>\n<li>\u50b5\u6a29\u8b72\u6e21\u3001\u5dee\u62bc\u3048\u3001\u5012\u7523\u624b\u7d9a\u7b49\u304c\u95a2\u4fc2\u3057\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>\u5bfe\u8c61\u8acb\u6c42\u66f8\u3001\u91d1\u984d\u3001\u76f8\u6bba\u65e5\u3092\u7279\u5b9a\u3067\u304d\u308b\u304b<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u76f8\u6bba\u306f\u3001\u6cd5\u5f8b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u4e00\u65b9\u304b\u3089\u76f8\u624b\u3078\u901a\u77e5\u3057\u3066\u884c\u3046\u76f8\u6bba\u3067\u3059\u3002\u307e\u305a\u3001\u81ea\u793e\u304c\u53d7\u3051\u53d6\u308b\u58f2\u639b\u91d1\u306e\u652f\u6255\u671f\u65e5\u304c\u6765\u3066\u3044\u308b\u304b\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u81ea\u793e\u304c\u652f\u6255\u3046\u8cb7\u639b\u91d1\u3082\u671f\u65e5\u3092\u8fce\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u639b\u91d1\u3060\u3051\u304c\u671f\u65e5\u524d\u306a\u3089\u3001\u671f\u65e5\u307e\u3067\u652f\u6255\u3044\u3092\u5f85\u3063\u3066\u3082\u3089\u3046\u6a29\u5229\uff08\u671f\u9650\u306e\u5229\u76ca\uff09\u3092\u81ea\u793e\u304c\u653e\u68c4\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u624b\u306e\u5229\u76ca\u3092\u5bb3\u3055\u306a\u3044\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u5229\u76ca\u3092\u5bb3\u3059\u308b\u304b\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u4e00\u65b9\u7684\u306b\u76f8\u6bba\u305b\u305a\u3001\u53cc\u65b9\u306e\u5408\u610f\u3092\u6b8b\u3059\u304b\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\u58f2\u639b\u91d1\u306e\u5165\u91d1\u671f\u65e5\u304c\u307e\u3060\u5148\u306a\u3089\u3001\u4e00\u65b9\u7684\u306a\u6cd5\u5b9a\u76f8\u6bba\u3067\u306f\u306a\u304f\u3001\u53cc\u65b9\u304c\u5bfe\u8c61\u3068\u65e5\u3092\u6c7a\u3081\u308b\u5408\u610f\u76f8\u6bba\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\uff08\u6c11\u6cd5\u7b2c136\u6761\u30fb\u7b2c505\u6761\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u540c\u3058\u5f53\u4e8b\u8005\u9593\u3067\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u3078\u306e\u58f2\u639b\u91d1\u3068A\u793e\u306b\u5bfe\u3059\u308b\u8cb7\u639b\u91d1\u306e\u3088\u3046\u306b\u3001\u4e92\u3044\u306b\u50b5\u6a29\u8005\u30fb\u50b5\u52d9\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u95a2\u4fc2\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u3078\u306e\u58f2\u639b\u91d1\u3068\u3001A\u793e\u306e\u5b50\u4f1a\u793eB\u793e\u3078\u306e\u8cb7\u639b\u91d1\u3092\u3001\u4f1a\u793e\u540d\u304c\u4f3c\u3066\u3044\u308b\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3067\u3082\u6cd5\u4eba\u304c\u5225\u306a\u3089\u3001\u4e09\u8005\u9593\u5951\u7d04\u7b49\u306e\u6cd5\u7684\u6574\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6bba\u3059\u308b\u50b5\u6a29\u3092\u7279\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u3068\u306e\u8acb\u6c42\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u3001\u300c\u4eca\u6708\u5206\u3092\u76f8\u6bba\u300d\u3068\u3060\u3051\u8a18\u9332\u3059\u308b\u3068\u3001\u3069\u306e\u50b5\u6a29\u30fb\u50b5\u52d9\u304c\u6d88\u3048\u305f\u304b\u5206\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8acb\u6c42\u66f8\u756a\u53f7<\/li>\n<li>\u8acb\u6c42\u65e5<\/li>\n<li>\u652f\u6255\u671f\u65e5<\/li>\n<li>\u5143\u306e\u8acb\u6c42\u984d<\/li>\n<li>\u76f8\u6bba\u984d<\/li>\n<li>\u76f8\u6bba\u5f8c\u6b8b\u9ad8<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3054\u3068\u306b\u3001\u3053\u306e6\u9805\u76ee\u3092\u901a\u77e5\u66f8\u304b\u5408\u610f\u66f8\u3078\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u8907\u6570\u306e\u8acb\u6c42\u3092\u307e\u3068\u3081\u308b\u3068\u304d\u306f\u3001\u5225\u7d19\u306e\u660e\u7d30\u8868\u306b\u5206\u3051\u308b\u3068\u7167\u5408\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5951\u7d04\u4e0a\u306e\u76f8\u6bba\u7981\u6b62\u30fb\u5236\u9650\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u672c\u5951\u7d04\u3001\u500b\u5225\u5951\u7d04\u3001\u7d04\u6b3e\u3092\u958b\u304d\u3001\u76f8\u6bba\u3092\u7981\u6b62\u30fb\u5236\u9650\u3059\u308b\u6761\u9805\u3092\u63a2\u3057\u307e\u3057\u3087\u3046\u3002\u5236\u9650\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6761\u9805\u306b\u6cbf\u3063\u3066\u51e6\u7406\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u6b8b\u9ad8\u3092\u6d88\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5dee\u62bc\u3048\u30fb\u50b5\u6a29\u8b72\u6e21\u30fb\u5012\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u62bc\u3048\u3084\u50b5\u6a29\u8b72\u6e21\u306e\u901a\u77e5\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u901a\u5e38\u306e\u76f8\u6bba\u3068\u540c\u3058\u624b\u9806\u3067\u9032\u3081\u308b\u524d\u306b\u3001\u901a\u77e5\u66f8\u3068\u5951\u7d04\u66f8\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002\u76f8\u6bba\u306b\u4f7f\u3046\u50b5\u6a29\u3092\u3044\u3064\u53d6\u5f97\u3057\u305f\u304b\u3001\u4f55\u306e\u53d6\u5f15\u304b\u3089\u767a\u751f\u3057\u305f\u304b\u306b\u3088\u3063\u3066\u5236\u9650\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5012\u7523\u624b\u7d9a\u304c\u95a2\u4fc2\u3059\u308b\u3068\u304d\u3082\u500b\u5225\u306e\u6574\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5dee\u62bc\u901a\u77e5\u3001\u50b5\u6a29\u8b72\u6e21\u901a\u77e5\u3001\u5f01\u8b77\u58eb\u30fb\u88c1\u5224\u6240\u304b\u3089\u306e\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306f\u3001\u901a\u5e38\u306e\u6708\u6b21\u51e6\u7406\u3068\u3057\u3066\u76f8\u6bba\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/strong> \u53d6\u5f15\u306e\u65e5\u4ed8\u3068\u95a2\u4fc2\u66f8\u985e\u3092\u305d\u308d\u3048\u3066\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\">\u4e00\u65b9\u7684\u306a\u76f8\u6bba\u901a\u77e5\u3068\u53cc\u65b9\u306e\u5408\u610f\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-setoff-h2-section-03-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1877\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-03-v1.webp\" alt=\"\u901a\u77e5\u3068\u53cc\u65b9\u306e\u5408\u610f\u3092\u5206\u3051\u308b\" width=\"1200\" height=\"603\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-03-v1-300x151.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-03-v1-1024x515.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-03-v1-768x386.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6cd5\u5b9a\u76f8\u6bba\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3046\u3048\u3067\u4e00\u65b9\u304b\u3089\u610f\u601d\u8868\u793a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5408\u610f\u76f8\u6bba\u306f\u3001\u53cc\u65b9\u304c\u5bfe\u8c61\u3068\u76f8\u6bba\u65e5\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u5b9a\u76f8\u6bba\u306f\u4e00\u65b9\u304b\u3089\u306e\u610f\u601d\u8868\u793a\u3067\u884c\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c11\u6cd5\u7b2c506\u6761\u306f\u3001\u76f8\u6bba\u3092\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304b\u3089\u76f8\u624b\u65b9\u3078\u306e\u610f\u601d\u8868\u793a\u306b\u3088\u3063\u3066\u884c\u3046\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u610f\u601d\u8868\u793a\u306b\u6761\u4ef6\u3084\u671f\u9650\u3092\u4ed8\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u6bba\u306b\u306f\u3001\u76f8\u624b\u65b9\u306e\u627f\u8afe\u3092\u8981\u3057\u307e\u305b\u3093\u3002\u52b9\u529b\u306f\u53cc\u65b9\u306e\u50b5\u52d9\u304c\u76f8\u6bba\u306b\u9069\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u6642\u307e\u3067\u3055\u304b\u306e\u307c\u308a\u307e\u3059\uff08\u6c11\u6cd5\u7b2c506\u6761\u7b2c2\u9805\uff09\u3002\u901a\u77e5\u65e5\u3068\u3001\u6cd5\u7684\u306a\u52b9\u529b\u304c\u751f\u3058\u308b\u6642\u70b9\u3092\u5206\u3051\u3066\u8a18\u9332\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u76f8\u624b\u65b9\u304c\u50b5\u6a29\u984d\u3001\u5f01\u6e08\u671f\u3001\u5951\u7d04\u4e0a\u306e\u5236\u9650\u7b49\u3092\u4e89\u3048\u3070\u3001\u76f8\u6bba\u306e\u6709\u52b9\u6027\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u901a\u77e5\u306e\u5230\u9054\u3084\u5185\u5bb9\u3092\u8a3c\u660e\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u5f8c\u65e5\u300c\u805e\u3044\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u7d1b\u4e89\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b9f\u52d9\u3067\u306f\u5408\u610f\u66f8\u30fb\u78ba\u8a8d\u66f8\u3092\u4ea4\u308f\u3059\u65b9\u304c\u5b89\u5168<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d99\u7d9a\u53d6\u5f15\u3067\u306f\u3001\u53cc\u65b9\u304c\u91d1\u984d\u3068\u65e5\u4ed8\u3092\u7167\u5408\u3057\u3001\u76f8\u6bba\u5408\u610f\u66f8\u3084\u76f8\u6bba\u78ba\u8a8d\u66f8\u3092\u4ea4\u308f\u3057\u307e\u3057\u3087\u3046\u3002\u53d6\u5f15\u5148\u3082\u540c\u3058\u8acb\u6c42\u3092\u6d88\u3057\u8fbc\u3080\u305f\u3081\u3001\u51e6\u7406\u5185\u5bb9\u3092\u5171\u6709\u3057\u3066\u304a\u304f\u3068\u6b8b\u9ad8\u306e\u305a\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u610f\u66f8\u306b\u306f\u3001\u5bfe\u8c61\u306e\u8acb\u6c42\u66f8\u30fb\u76f8\u6bba\u984d\u30fb\u51e6\u7406\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u6cd5\u5b9a\u76f8\u6bba\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u304b\u8ff7\u3046\u5834\u9762\u3067\u3082\u3001\u53cc\u65b9\u304c\u540c\u3058\u5185\u5bb9\u3067\u51e6\u7406\u3059\u308b\u5408\u610f\u3092\u6b8b\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6cd5\u7684\u306b\u4e00\u65b9\u7684\u306a\u610f\u601d\u8868\u793a\u304c\u53ef\u80fd\u306a\u5834\u9762\u3068\u3001\u53d6\u5f15\u5148\u3068\u66f8\u9762\u5408\u610f\u3057\u305f\u65b9\u304c\u5b89\u5168\u3068\u3044\u3046\u5b9f\u52d9\u5224\u65ad\u306f\u3001\u77db\u76fe\u3057\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-04\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\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-setoff-h2-section-04-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1878\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-04-v1.webp\" alt=\"\u7167\u5408\u304b\u3089\u6b8b\u9ad8\u78ba\u8a8d\u3078\u9032\u3081\u308b\" width=\"1200\" height=\"855\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-04-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-04-v1-300x214.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-04-v1-1024x730.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-04-v1-768x547.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u306f\u3001\u6b8b\u9ad8\u3068\u5951\u7d04\u3092\u7167\u5408\u3057\u3001\u5bfe\u8c61\u8acb\u6c42\u3092\u7279\u5b9a\u3057\u3066\u304b\u3089\u66f8\u9762\u30fb\u4ed5\u8a33\u30fb\u5dee\u984d\u6c7a\u6e08\u3078\u9032\u3081\u307e\u3059\u3002\u6700\u5f8c\u306b\u4e21\u793e\u306e\u6b8b\u9ad8\u3092\u5408\u308f\u305b\u308b\u307e\u3067\u304c\u4e00\u9023\u306e\u51e6\u7406\u3067\u3059\u3002<\/p>\n\n\n\n\n\n<h3 class=\"wp-block-heading\">1. \u53d6\u5f15\u5148\u5225\u306e\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u6b8b\u9ad8\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u306e\u58f2\u639b\u91d1\u5143\u5e33\u3068\u8cb7\u639b\u91d1\u5143\u5e33\u3092\u7167\u5408\u3057\u3001\u76f8\u624b\u65b9\u306b\u3082\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7a0e\u8fbc\u30fb\u7a0e\u629c\u3001\u7de0\u65e5\u3001\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3001\u632f\u8fbc\u624b\u6570\u6599\u7b49\u306e\u8a8d\u8b58\u304c\u9055\u3046\u3068\u3001\u76f8\u6bba\u984d\u304c\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u5951\u7d04\u3068\u6cd5\u7684\u5236\u9650\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u672c\u5951\u7d04\u306e\u76f8\u6bba\u6761\u9805\u3001\u50b5\u6a29\u8b72\u6e21\u3001\u5dee\u62bc\u3048\u3001\u652f\u6255\u505c\u6b62\u3001\u7d1b\u4e89\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7591\u7fa9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u4ed5\u8a33\u3092\u5165\u308c\u308b\u524d\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u5bfe\u8c61\u8acb\u6c42\u66f8\u3068\u5bfe\u5f53\u984d\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1550,000\u5186\u3001\u8cb7\u639b\u91d1330,000\u5186\u306a\u3089\u3001\u91cd\u306a\u308b330,000\u5186\u3092\u76f8\u6bba\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u5bfe\u5f53\u984d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u76f8\u6bba\u3059\u308b\u8acb\u6c42\u66f8\u3001\u76f8\u6bba\u984d\u3001\u76f8\u6bba\u65e5\u3001\u76f8\u6bba\u5f8c\u306e\u5dee\u984d<\/span>\u3092\u4e00\u3064\u306e\u660e\u7d30\u3067\u8ffd\u3048\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u6b8b\u9ad8\u305a\u308c\u3092\u9632\u3050\u57fa\u672c\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u8acb\u6c42\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3069\u306e\u8acb\u6c42\u304b\u3089\u5145\u5f53\u3059\u308b\u304b\u3082\u6c7a\u3081\u307e\u3059\u3002\u6c11\u6cd5\u4e0a\u306e\u5145\u5f53\u30eb\u30fc\u30eb\u304c\u95a2\u4fc2\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u52d9\u3067\u306f\u53cc\u65b9\u3067\u5bfe\u8c61\u3092\u660e\u8a18\u3057\u3066\u304a\u304f\u65b9\u304c\u6b8b\u9ad8\u306e\u305a\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u76f8\u6bba\u901a\u77e5\u66f8\u307e\u305f\u306f\u5408\u610f\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u304b\u3089\u610f\u601d\u8868\u793a\u3059\u308b\u5834\u5408\u306f\u76f8\u6bba\u901a\u77e5\u66f8\u3001\u53cc\u65b9\u3067\u53d6\u308a\u6c7a\u3081\u308b\u5834\u5408\u306f\u76f8\u6bba\u5408\u610f\u66f8\u30fb\u78ba\u8a8d\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002\u30e1\u30fc\u30eb\u3067\u4f1d\u3048\u308b\u3068\u304d\u3082\u3001\u5bfe\u8c61\u8acb\u6c42\u3001\u91d1\u984d\u3001\u65e5\u4ed8\u3001\u5dee\u984d\u6c7a\u6e08\u3092\u672c\u6587\u3068\u6dfb\u4ed8\u660e\u7d30\u306b\u6b8b\u3059\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u76f8\u624b\u65b9\u3078\u306e\u5230\u9054\u30fb\u5408\u610f\u3092\u8a18\u9332\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u77e5\u66f8\u306f\u3001\u9001\u4ed8\u65e5\u3068\u76f8\u624b\u3078\u5c4a\u3044\u305f\u8a18\u9332\u3092\u30bb\u30c3\u30c8\u3067\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002\u5408\u610f\u66f8\u306e\u5834\u5408\u306f\u3001\u53cc\u65b9\u306e\u7f72\u540d\u30fb\u62bc\u5370\u304b\u3001\u96fb\u5b50\u5951\u7d04\u306e\u5b8c\u4e86\u8a18\u9332\u3092\u6b8b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u306a\u6848\u4ef6\u3084\u7d1b\u4e89\u304c\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u7b49\u306e\u5229\u7528\u3092\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u76f8\u6bba\u4ed5\u8a33\u3068\u5dee\u984d\u6c7a\u6e08\u3092\u884c\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u984d\u306b\u3064\u3044\u3066 <code>\u8cb7\u639b\u91d1\uff0f\u58f2\u639b\u91d1<\/code> \u306e\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002\u5dee\u984d\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001\u9280\u884c\u632f\u8fbc\u7b49\u3067\u6c7a\u6e08\u3057\u3001\u76f8\u6bba\u3068\u5165\u51fa\u91d1\u3092\u5225\u3005\u306b\u6d88\u3057\u8fbc\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. \u53cc\u65b9\u306e\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u305f\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u5f8c\u306b\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u76f8\u624b\u65b9\u306e\u6b8b\u9ad8\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002\u76f8\u6bba\u984d\u3092\u5165\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3001\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u73fe\u91d1\u304c\u5b9f\u969b\u3088\u308a\u591a\u304f\u898b\u3048\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u672b\u306e\u6b8b\u9ad8\u7167\u5408\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-ledger-closing\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u5143\u5e33\u306e\u7de0\u3081\u5207\u308a\u65b9<\/a>\u3067\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1879\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1.webp\" alt=\"\u76f8\u6bba\u3068\u5dee\u984d\u5165\u91d1\u3092\u5225\u3005\u306b\u8a18\u9332\" width=\"1200\" height=\"603\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1-300x151.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1-1024x515.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-05-v1-768x386.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u6bba\u3057\u305f\u984d\u306f\u3001\u501f\u65b9\u306e\u8cb7\u639b\u91d1\u3068\u8cb8\u65b9\u306e\u58f2\u639b\u91d1\u306b\u540c\u984d\u3067\u8a18\u9332\u3057\u307e\u3059\u3002<\/strong> \u5de6\u53f3\u306e\u5408\u8a08\u984d\u3092\u305d\u308d\u3048\u3066\u3001\u652f\u6255\u3046\u7fa9\u52d9\u3068\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u540c\u984d\u305a\u3064\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306f\u7a0e\u8fbc\u91d1\u984d\u3067\u5358\u7d14\u5316\u3057\u305f\u67b6\u7a7a\u4f8b\u3067\u3059\u3002\u76f8\u6bba\u306e\u4ed5\u8a33\u3092\u5165\u308c\u305f\u5f8c\u3001\u6b8b\u3063\u305f\u5dee\u984d\u3092\u5165\u51fa\u91d1\u306e\u4ed5\u8a33\u3067\u6d88\u3057\u8fbc\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u304c55\u4e07\u5186\u3001\u8cb7\u639b\u91d1\u304c33\u4e07\u5186\u306a\u3089\u3001\u76f8\u6bba\u3067\u304d\u308b\u91cd\u306a\u308a\u306f33\u4e07\u5186\u3067\u3059\u3002\u76f8\u6bba\u5f8c\u306b\u6b8b\u308b\u58f2\u639b\u91d122\u4e07\u5186\u3092\u3001\u5b9f\u969b\u306e\u5165\u91d1\u6642\u306b\u6d88\u3057\u8fbc\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u304c\u540c\u984d\u306e\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u3078\u306e\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u304c\u3001\u3069\u3061\u3089\u3082330,000\u5186\u306e\u5834\u5408\u306e\u4ed5\u8a33\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 class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>330,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>330,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4ed5\u8a33\u306b\u3088\u308a\u3001A\u793e\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306f\u3069\u3061\u3089\u30820\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u73fe\u9810\u91d1\u306f\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u65b9\u304c\u591a\u3044\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u3078\u306e\u58f2\u639b\u91d1550,000\u5186\u3001\u8cb7\u639b\u91d1330,000\u5186\u3092\u76f8\u6bba\u3057\u3001\u5dee\u984d220,000\u5186\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u65e5\u3068\u5165\u91d1\u65e5\u304c\u9055\u3046\u5834\u5408\u306f\u3001\u5206\u3051\u3066\u4ed5\u8a33\u3059\u308b\u3068\u5c65\u6b74\u3092\u8ffd\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u65e5\u306e\u4ed5\u8a33\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>330,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>330,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u984d\u5165\u91d1\u65e5\u306e\u4ed5\u8a33\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><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>220,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>220,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1550,000\u5186\u306f\u3001\u76f8\u6bba330,000\u5186\u3068\u5165\u91d1220,000\u5186\u30670\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb7\u639b\u91d1\u306e\u65b9\u304c\u591a\u3044\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A\u793e\u3078\u306e\u58f2\u639b\u91d1220,000\u5186\u3001\u8cb7\u639b\u91d1440,000\u5186\u3092\u76f8\u6bba\u3057\u3001\u81ea\u793e\u304c\u5dee\u984d220,000\u5186\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u65e5\u306e\u4ed5\u8a33\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>220,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>220,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u984d\u652f\u6255\u65e5\u306e\u4ed5\u8a33\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>220,000\u5186<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>220,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6bba\u3068\u5dee\u984d\u6c7a\u6e08\u3092\u4e00\u3064\u306e\u4ed5\u8a33\u306b\u307e\u3068\u3081\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u65e5\u3068\u5165\u91d1\u65e5\u304c\u540c\u3058\u3067\u3001\u4f1a\u8a08\u65b9\u91dd\u4e0a\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001\u4e00\u3064\u306e\u8907\u5408\u4ed5\u8a33\u306b\u307e\u3068\u3081\u308b\u5834\u5408\u3082\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 class=\"has-fixed-layout\"><tbody>\n<tr><th>\u501f\u65b9<\/th><th>\u91d1\u984d<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>330,000\u5186<\/td><td rowspan=\"2\">\u58f2\u639b\u91d1<\/td><td rowspan=\"2\">550,000\u5186<\/td><\/tr><tr><td>\u666e\u901a\u9810\u91d1<\/td><td>220,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u901a\u77e5\u66f8\u306e\u76f8\u6bba\u65e5\u3068\u5b9f\u969b\u306e\u5165\u91d1\u65e5\u304c\u7570\u306a\u308b\u306a\u3089\u3001\u65e5\u4ed8\u3054\u3068\u306b\u5206\u3051\u308b\u65b9\u304c\u8a3c\u6191\u3068\u7167\u5408\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\">\u76f8\u6bba\u901a\u77e5\u66f8\u30fb\u76f8\u6bba\u5408\u610f\u66f8\u306b\u66f8\u304f\u9805\u76ee<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1880\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1.webp\" alt=\"\u3069\u306e\u8acb\u6c42\u3092\u6d88\u3059\u304b\u66f8\u9762\u306b\u6b8b\u3059\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-06-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u9762\u306b\u306f\u3001\u76f8\u624b\u306e\u6b63\u5f0f\u540d\u79f0\u3001\u5bfe\u8c61\u306e\u8acb\u6c42\u66f8\u3001\u76f8\u6bba\u3059\u308b\u91d1\u984d\u3068\u65e5\u4ed8\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002\u300c\u76f8\u6bba\u901a\u77e5\u66f8\u300d\u300c\u5408\u610f\u66f8\u300d\u3068\u3044\u3046\u540d\u79f0\u3088\u308a\u3082\u3001\u4f55\u3092\u6d88\u3059\u306e\u304b\u304c\u4f1d\u308f\u308b\u5185\u5bb9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u9805\u76ee<\/th><th>\u8a18\u8f09\u5185\u5bb9<\/th><\/tr>\n<tr><td>\u4f5c\u6210\u65e5<\/td><td>\u901a\u77e5\u66f8\u30fb\u5408\u610f\u66f8\u3092\u4f5c\u6210\u3057\u305f\u65e5<\/td><\/tr>\n<tr><td>\u5f53\u4e8b\u8005<\/td><td>\u6b63\u5f0f\u306a\u4f1a\u793e\u540d\u3001\u4f4f\u6240\u3001\u4ee3\u8868\u8005\u7b49<\/td><\/tr>\n<tr><td>\u5bfe\u8c61\u50b5\u6a29<\/td><td>\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8acb\u6c42\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u91d1\u984d<\/td><\/tr>\n<tr><td>\u5bfe\u8c61\u50b5\u52d9<\/td><td>\u76f8\u624b\u65b9\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8acb\u6c42\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u91d1\u984d<\/td><\/tr>\n<tr><td>\u76f8\u6bba\u984d<\/td><td>\u5bfe\u5f53\u984d\u3068\u3057\u3066\u6d88\u6ec5\u3055\u305b\u308b\u91d1\u984d<\/td><\/tr>\n<tr><td>\u76f8\u6bba\u65e5\u7b49<\/td><td>\u5408\u610f\u3067\u6c7a\u3081\u308b\u76f8\u6bba\u65e5\u3002\u6cd5\u5b9a\u76f8\u6bba\u306f\u901a\u77e5\u65e5\u3068\u52b9\u529b\u306e\u57fa\u6e96\u6642\u70b9\u3092\u533a\u5225<\/td><\/tr>\n<tr><td>\u5dee\u984d<\/td><td>\u76f8\u6bba\u5f8c\u306b\u6b8b\u308b\u91d1\u984d\u3068\u652f\u6255\u8005<\/td><\/tr>\n<tr><td>\u5dee\u984d\u6c7a\u6e08<\/td><td>\u632f\u8fbc\u65e5\u3001\u632f\u8fbc\u5148\u3001\u624b\u6570\u6599\u8ca0\u62c5\u7b49<\/td><\/tr>\n<tr><td>\u78ba\u8a8d\u65b9\u6cd5<\/td><td>\u5408\u610f\u66f8\u306e\u7f72\u540d\u30fb\u96fb\u5b50\u7f72\u540d\u3001\u901a\u77e5\u306e\u5230\u9054\u8a18\u9332\u7b49<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6bba\u5408\u610f\u66f8\u306e\u7c21\u6613\u6587\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306f\u9805\u76ee\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u7c21\u6613\u4f8b\u3067\u3059\u3002\u500b\u5225\u5951\u7d04\u3078\u305d\u306e\u307e\u307e\u4f7f\u7528\u305b\u305a\u3001\u91d1\u984d\u306e\u91cd\u8981\u6027\u3084\u7d1b\u4e89\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u5f01\u8b77\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u5bfe\u8c61\u306f\u3001\u7532\u304c\u4e59\u306b\u6709\u3059\u308b\u58f2\u639b\u91d1550,000\u5186\u3068\u3001\u4e59\u304c\u7532\u306b\u6709\u3059\u308b\u58f2\u639b\u91d1330,000\u5186\u3067\u3042\u308b\u3002\u5f8c\u8005\u306f\u7532\u304b\u3089\u898b\u305f\u8cb7\u639b\u91d1\u306b\u5f53\u305f\u308b\u30022026\u5e748\u670831\u65e5\u4ed8\u3067330,000\u5186\u3092\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u5f8c\u3001\u4e59\u304c\u7532\u3078\u652f\u6255\u3046\u5dee\u984d220,000\u5186\u306f\u30012026\u5e749\u670810\u65e5\u307e\u3067\u306b\u6307\u5b9a\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u3080\u3002\u5bfe\u8c61\u8acb\u6c42\u66f8\u306e\u5185\u8a33\u306f\u5225\u7d19\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306b\u306f\u3001\u53cc\u65b9\u306e\u4f4f\u6240\u30fb\u4f1a\u793e\u540d\u30fb\u4ee3\u8868\u8005\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3001\u632f\u8fbc\u624b\u6570\u6599\u3001\u6e96\u62e0\u5951\u7d04\u3001\u7f72\u540d\u6b04\u7b49\u3092\u52a0\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6bba\u901a\u77e5\u66f8\u306f\u610f\u601d\u8868\u793a\u3092\u660e\u78ba\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u76f8\u6bba\u3092\u901a\u77e5\u3059\u308b\u3068\u304d\u306f\u3001\u4f7f\u3046\u50b5\u6a29\u3068\u76f8\u6bba\u3059\u308b\u50b5\u52d9\u3001\u91d1\u984d\u3092\u7279\u5b9a\u3057\u3001\u76f8\u6bba\u3059\u308b\u610f\u601d\u3092\u660e\u8a18\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u76f8\u6bba\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u300d\u3060\u3051\u3067\u306f\u3001\u610f\u601d\u8868\u793a\u304c\u6e08\u3093\u3060\u304b\u66d6\u6627\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c11\u6cd5\u7b2c506\u6761\u306f\u3001\u76f8\u6bba\u306e\u610f\u601d\u8868\u793a\u306b\u6761\u4ef6\u3084\u671f\u9650\u3092\u4ed8\u3051\u308b\u3053\u3068\u3092\u7981\u3058\u3066\u3044\u307e\u3059\u3002\u300c\u76f8\u624b\u65b9\u304c\u627f\u8afe\u3057\u305f\u5834\u5408\u306b\u76f8\u6bba\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u6761\u4ef6\u4ed8\u304d\u901a\u77e5\u306f\u3001\u6cd5\u5b9a\u76f8\u6bba\u306e\u610f\u601d\u8868\u793a\u3068\u3057\u3066\u554f\u984c\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u7684\u901a\u77e5\u3068\u3057\u3066\u4f7f\u3046\u5834\u5408\u306f\u3001\u6587\u9762\u3068\u9001\u4ed8\u65b9\u6cd5\u3092\u5f01\u8b77\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-07\">\u76f8\u6bba\u6642\u306e\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u6d88\u8cbb\u7a0e<\/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-setoff-h2-section-07-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1881\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-07-v1.webp\" alt=\"\u53d6\u5f15\u306e\u7dcf\u984d\u3068\u6c7a\u6e08\u306e\u5dee\u984d\u3092\u5206\u3051\u308b\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-07-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-07-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-07-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-07-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u3068\u4ed5\u5165\u308c\u306f\u5143\u306e\u53d6\u5f15\u7dcf\u984d\u3092\u4fdd\u3061\u3001\u76f8\u6bba\u984d\u3068\u5b9f\u969b\u306e\u53d7\u53d6\u984d\u3092\u5225\u306b\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u3067\u3082\u3001\u3053\u306e\u4e8c\u3064\u3092\u533a\u5225\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u306f\u76f8\u6bba\u524d\u306e\u53d6\u5f15\u7dcf\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u72b6\u614b\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u306f\u6c7a\u6e08\u65b9\u6cd5\u3067\u3042\u308b\u305f\u3081\u3001\u5143\u306e\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306e\u8acb\u6c42\u66f8\u3092\u5dee\u984d\u3060\u3051\u306b\u66f8\u304d\u63db\u3048\u307e\u305b\u3093\u3002\u53cc\u65b9\u306e\u8acb\u6c42\u66f8\u3068\u3001\u76f8\u6bba\u984d\u30fb\u5dee\u984d\u304c\u5206\u304b\u308b\u660e\u7d30\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a550,000\u5186\u3068\u4ed5\u5165330,000\u5186\u3092\u76f8\u6bba\u3057\u3001220,000\u5186\u3092\u53d7\u3051\u53d6\u308b\u4f8b\u3092\u8003\u3048\u307e\u3057\u3087\u3046\u3002\u76f8\u6bba\u5f8c\u3082\u58f2\u4e0a550,000\u5186\u3001\u4ed5\u5165330,000\u5186\u306e\u5143\u53d6\u5f15\u3092\u78ba\u8a8d\u3067\u304d\u308b\u72b6\u614b\u3092\u4fdd\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306f\u5dee\u984d\u3060\u3051\u3067\u8a08\u7b97\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u81ea\u4f53\u306f\u65b0\u3057\u3044\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ab2\u7a0e\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u5143\u306e\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f15\u5185\u5bb9\u3068\u7a0e\u533a\u5206\u306b\u57fa\u3065\u3044\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u5b9f\u969b\u306e\u632f\u8fbc\u984d\u304c220,000\u5186\u3067\u3082\u3001\u58f2\u4e0a\u3092220,000\u5186\u3078\u6e1b\u984d\u3059\u308b\u51e6\u7406\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span> \u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u8981\u4ef6\u3082\u3001\u76f8\u6bba\u3068\u306f\u5225\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u58f2\u4e0a\u7a0e\u984d\u3068\u4ed5\u5165\u7a0e\u984d\u306e\u57fa\u672c\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6351.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f\u300d<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5168\u984d\u76f8\u6bba\u306e\u9818\u53ce\u66f8\u306f\u91d1\u92ad\u306e\u53d7\u53d6\u66f8\u3068\u7570\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u3001\u76f8\u6bba\u306b\u3088\u308b\u58f2\u639b\u50b5\u6a29\u306e\u6d88\u6ec5\u3092\u8a3c\u660e\u3059\u308b\u6587\u66f8\u3092\u3001\u7b2c17\u53f7\u6587\u66f8\u306e\u91d1\u92ad\u306e\u53d7\u53d6\u66f8\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u6bba\u3092\u8a3c\u660e\u3059\u308b\u6587\u66f8\u306f\u3001\u91d1\u92ad\u306e\u53d7\u9818\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/07.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff1a\u76f8\u6bba\u306b\u3088\u308b\u9818\u53ce\u66f8<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u90e8\u3092\u76f8\u6bba\u3057\u3001\u6b8b\u308a\u3092\u73fe\u91d1\u7b49\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u984d\u3068\u5b9f\u969b\u306e\u53d7\u53d6\u984d\u3092\u6587\u66f8\u4e0a\u3067\u660e\u78ba\u306b\u5206\u3051\u307e\u3059\u3002\u9818\u53ce\u66f8\u3068\u5370\u7d19\u306e\u8a73\u3057\u3044\u5224\u65ad\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-receipt-revenue-stamp\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u91d1\u56de\u53ce\u306e\u9818\u53ce\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\uff1f<\/a>\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-08\">\u58f2\u639b\u91d1\u3092\u76f8\u6bba\u3067\u304d\u306a\u3044\u30fb\u614e\u91cd\u306b\u5224\u65ad\u3059\u3079\u304d\u30b1\u30fc\u30b9<\/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-setoff-h2-section-08-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1882\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-08-v1.webp\" alt=\"\u7279\u5225\u306a\u901a\u77e5\u304c\u6765\u305f\u3089\u901a\u5e38\u51e6\u7406\u3092\u6b62\u3081\u308b\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-08-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-08-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-08-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-08-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5225\u6cd5\u4eba\u3001\u5951\u7d04\u4e0a\u306e\u7981\u6b62\u3001\u5dee\u62bc\u3048\u3084\u8b72\u6e21\u306a\u3069\u304c\u95a2\u4fc2\u3059\u308b\u3068\u304d\u306f\u3001\u66f8\u985e\u3092\u305d\u308d\u3048\u3066\u76f8\u6bba\u306e\u53ef\u5426\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u76f8\u6bba\u4ed5\u8a33\u3092\u5148\u306b\u5165\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u624b\u65b9\u304c\u5225\u6cd5\u4eba\u30fb\u5225\u5f53\u4e8b\u8005\u3067\u3042\u308b<\/li>\n<li>\u5951\u7d04\u306b\u76f8\u6bba\u7981\u6b62\u30fb\u5236\u9650\u6761\u9805\u304c\u3042\u308b<\/li>\n<li>\u76f8\u624b\u65b9\u304c\u8acb\u6c42\u984d\u3084\u50b5\u52d9\u306e\u5b58\u5728\u3092\u4e89\u3063\u3066\u3044\u308b<\/li>\n<li>\u50b5\u6a29\u30fb\u50b5\u52d9\u306e\u5f01\u6e08\u671f\u3084\u76f8\u6bba\u53ef\u80fd\u6642\u671f\u306b\u7591\u7fa9\u304c\u3042\u308b<\/li>\n<li>\u5dee\u62bc\u3048\u3001\u4eee\u5dee\u62bc\u3048\u3001\u50b5\u6a29\u8b72\u6e21\u901a\u77e5\u3092\u53d7\u3051\u3066\u3044\u308b<\/li>\n<li>\u76f8\u624b\u65b9\u304c\u652f\u6255\u505c\u6b62\u3001\u7834\u7523\u3001\u6c11\u4e8b\u518d\u751f\u7b49\u306e\u72b6\u614b\u306b\u3042\u308b<\/li>\n<li>\u4eba\u306e\u751f\u547d\u30fb\u8eab\u4f53\u306e\u4fb5\u5bb3\u7b49\u3001\u6c11\u6cd5\u4e0a\u76f8\u6bba\u304c\u5236\u9650\u3055\u308c\u308b\u50b5\u6a29\u304c\u95a2\u4fc2\u3059\u308b<\/li>\n<li>\u8907\u6570\u8acb\u6c42\u306e\u3069\u308c\u3092\u76f8\u6bba\u3059\u308b\u304b\u7279\u5b9a\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u3067\u304d\u308b\u304b\u4e0d\u660e\u306a\u306e\u306b\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u4e0a\u3067\u6b8b\u9ad8\u3060\u3051\u6d88\u3059\u3068\u3001\u6cd5\u7684\u306b\u306f\u50b5\u6a29\u304c\u6b8b\u3063\u3066\u3044\u308b\u306e\u306b\u5e33\u7c3f\u304b\u3089\u6d88\u3048\u3066\u3044\u308b\u72b6\u614b\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-09\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u4e2d\u30fb\u5229\u7528\u4e88\u5b9a\u306e\u58f2\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u6ce8\u610f\u70b9<\/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-setoff-h2-section-09-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1883\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-09-v1.webp\" alt=\"\u58f2\u5374\u6e08\u307f\u50b5\u6a29\u306e\u76f8\u6bba\u306f\u4f1a\u793e\u3078\u5171\u6709\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-09-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-09-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-09-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-09-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u6e08\u307f\u30fb\u76f8\u6bba\u4e88\u5b9a\u306e\u58f2\u639b\u91d1\u306f\u3001\u76f8\u6bba\u984d\u3068\u5951\u7d04\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u5171\u6709\u3057\u3066\u304b\u3089\u51e6\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u8b72\u6e21\u3057\u305f\u5f8c\u306f\u3001\u53d6\u5f15\u5148\u3068\u306e\u76f8\u6bba\u3092\u81ea\u793e\u3060\u3051\u3067\u6c7a\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u50b5\u6a29\u8b72\u6e21\u5f8c\u306e\u76f8\u6bba\u306f\u3001\u50b5\u6a29\u53d6\u5f97\u306e\u6642\u671f\u3001\u767a\u751f\u539f\u56e0\u3001\u5bfe\u6297\u8981\u4ef6\u3001\u5951\u7d04\u5185\u5bb9\u7b49\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u76f8\u6bba\u4e88\u5b9a\u304c\u3042\u308b\u58f2\u639b\u91d1\u306f\u3001\u984d\u9762\u3069\u304a\u308a\u306b\u56de\u53ce\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5be9\u67fb\u3067\u3082\u91cd\u8981\u306a\u60c5\u5831\u3067\u3059\u3002\u7533\u8fbc\u6642\u306b\u3001\u8cb7\u639b\u91d1\u6b8b\u9ad8\u3001\u76f8\u6bba\u4e88\u5b9a\u984d\u3001\u76f8\u6bba\u6761\u9805\u3001\u901a\u77e5\u30fb\u5408\u610f\u66f8\u3092\u958b\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.facmatch.jp\/column\/factoring-receivable-setoff\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u76f8\u6bba\u4e88\u5b9a\u306e\u58f2\u639b\u91d1\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u304d\u308b\uff1f<\/a>\u3067\u306f\u3001\u50b5\u6a29\u8b72\u6e21\u3068\u306e\u95a2\u4fc2\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-10\">\u76f8\u6bba\u5f8c\u306e\u6b8b\u9ad8\u3092\u6708\u6b21\u3067\u78ba\u8a8d\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1884\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1.webp\" alt=\"\u66f8\u9762\u30fb\u4e21\u5143\u5e33\u30fb\u901a\u5e33\u3092\u3064\u306a\u3050\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-10-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u984d\u306f\u901a\u5e33\u306b\u51fa\u306a\u3044\u305f\u3081\u3001\u901a\u77e5\u66f8\u30fb\u4e21\u65b9\u306e\u5143\u5e33\u30fb\u5dee\u984d\u306e\u5165\u51fa\u91d1\u3092\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u4ed5\u8a33\u3092\u5165\u308c\u305f\u3089\u3001\u53d6\u5f15\u5148\u3054\u3068\u306b\u6b21\u306e\u91d1\u984d\u3092\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u639b\u91d1\u5143\u5e33\u306e\u76f8\u6bba\u984d<\/li>\n<li>\u8cb7\u639b\u91d1\u5143\u5e33\u306e\u76f8\u6bba\u984d<\/li>\n<li>\u76f8\u6bba\u901a\u77e5\u66f8\u30fb\u5408\u610f\u66f8\u306e\u91d1\u984d<\/li>\n<li>\u76f8\u624b\u65b9\u306e\u76f8\u6bba\u660e\u7d30<\/li>\n<li>\u5dee\u984d\u306e\u5165\u51fa\u91d1<\/li>\n<li>\u76f8\u6bba\u5f8c\u306e\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u6b8b\u9ad8<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u984d\u3092\u9280\u884c\u5165\u91d1\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3068\u3001\u901a\u5e33\u6b8b\u9ad8\u3068\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u5408\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5c02\u7528\u306e\u53d6\u5f15\u533a\u5206\u3084\u6458\u8981\uff08\u53d6\u5f15\u5185\u5bb9\u3092\u66f8\u304f\u6b04\uff09\u306b\u76f8\u6bba\u3068\u8a18\u5165\u3057\u3001\u73fe\u91d1\u6c7a\u6e08\u3068\u533a\u5225\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u7b49\u3067\u58f2\u639b\u91d1\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-dilution-risk\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u58f2\u639b\u50b5\u6a29\u306e\u5e0c\u8584\u5316\u3068\u306f<\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-11\">\u58f2\u639b\u91d1\u76f8\u6bba\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-setoff-h2-section-11-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1885\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-11-v1.webp\" alt=\"\u540c\u610f\u30fb\u6b8b\u984d\u30fb\u8a3c\u62e0\u306e\u7591\u554f\u3092\u5206\u3051\u308b\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-11-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-11-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-11-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-11-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u6bba\u306e\u540c\u610f\u3001\u4ed5\u8a33\u3001\u7a0e\u91d1\u3001\u901a\u77e5\u66f8\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306f\u76f8\u6bba\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u540c\u3058\u5f53\u4e8b\u8005\u9593\u306b\u5bfe\u7acb\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u304c\u3042\u308a\u3001\u5f01\u6e08\u671f\u3001\u5951\u7d04\u3001\u50b5\u6a29\u306e\u6027\u8cea\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u5bfe\u5f53\u984d\u3067\u76f8\u6bba\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5dee\u62bc\u3048\u3001\u50b5\u6a29\u8b72\u6e21\u3001\u5012\u7523\u7b49\u304c\u95a2\u4fc2\u3059\u308b\u5834\u5408\u306f\u500b\u5225\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u76f8\u6bba\u306b\u306f\u76f8\u624b\u65b9\u306e\u540c\u610f\u304c\u5fc5\u305a\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u6c11\u6cd5\u7b2c506\u6761\u306f\u3001\u6cd5\u5b9a\u76f8\u6bba\u3092\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304b\u3089\u76f8\u624b\u65b9\u3078\u306e\u610f\u601d\u8868\u793a\u3067\u884c\u3046\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8981\u4ef6\u3084\u91d1\u984d\u306e\u4e89\u3044\u3092\u9632\u3050\u305f\u3081\u3001\u901a\u5e38\u306e\u7d99\u7d9a\u53d6\u5f15\u3067\u306f\u53cc\u65b9\u3067\u76f8\u6bba\u5408\u610f\u66f8\u30fb\u78ba\u8a8d\u66f8\u3092\u4ea4\u308f\u3059\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u76f8\u6bba\u3059\u308b\u4ed5\u8a33\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u57fa\u672c\u306f\u3001\u501f\u65b9\u306b\u8cb7\u639b\u91d1\u3001\u8cb8\u65b9\u306b\u58f2\u639b\u91d1\u3092\u540c\u984d\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1550,000\u5186\u3001\u8cb7\u639b\u91d1330,000\u5186\u306a\u3089\u3001330,000\u5186\u3092\u76f8\u6bba\u3057\u3001\u6b8b\u308b\u58f2\u639b\u91d1220,000\u5186\u306f\u5b9f\u969b\u306e\u5165\u91d1\u6642\u306b\u666e\u901a\u9810\u91d1\uff0f\u58f2\u639b\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u76f8\u6bba\u984d\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u76f8\u6bba\u306f\u6c7a\u6e08\u65b9\u6cd5\u3067\u3042\u308a\u3001\u305d\u308c\u81ea\u4f53\u304c\u65b0\u3057\u3044\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5143\u306e\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f15\u5185\u5bb9\u3068\u7a0e\u533a\u5206\u306b\u57fa\u3065\u304d\u51e6\u7406\u3057\u3001\u632f\u8fbc\u5dee\u984d\u3060\u3051\u3092\u8ab2\u7a0e\u58f2\u4e0a\u30fb\u8ab2\u7a0e\u4ed5\u5165\u306b\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u76f8\u6bba\u901a\u77e5\u66f8\u306b\u4f55\u3092\u66f8\u3051\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u5f53\u4e8b\u8005\u3001\u5bfe\u8c61\u8acb\u6c42\u66f8\u3001\u8acb\u6c42\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u5143\u91d1\u984d\u3001\u76f8\u6bba\u984d\u3001\u76f8\u6bba\u65e5\u3001\u76f8\u6bba\u5f8c\u6b8b\u9ad8\u3001\u5dee\u984d\u306e\u652f\u6255\u65b9\u6cd5\u7b49\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u6cd5\u7684\u901a\u77e5\u3068\u3057\u3066\u4f7f\u3046\u5834\u5408\u306f\u3001\u6761\u4ef6\u4ed8\u304d\u306e\u8868\u73fe\u3084\u9001\u4ed8\u65b9\u6cd5\u3092\u5f01\u8b77\u58eb\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u5168\u984d\u76f8\u6bba\u3057\u305f\u9818\u53ce\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u56fd\u7a0e\u5e81\u306f\u3001\u76f8\u6bba\u306b\u3088\u308b\u58f2\u639b\u50b5\u6a29\u306e\u6d88\u6ec5\u3092\u8a3c\u660e\u3059\u308b\u6587\u66f8\u3067\u3001\u91d1\u92ad\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u7b2c17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u4e00\u822c\u7684\u306a\u53d6\u6271\u3044\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u90e8\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u984d\u3068\u53d7\u53d6\u984d\u3092\u660e\u78ba\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3057\u305f\u58f2\u639b\u91d1\u3092\u8cb7\u639b\u91d1\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u50b5\u6a29\u8b72\u6e21\u5f8c\u306e\u76f8\u6bba\u306f\u3001\u50b5\u6a29\u53d6\u5f97\u6642\u671f\u3001\u767a\u751f\u539f\u56e0\u3001\u5bfe\u6297\u8981\u4ef6\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5951\u7d04\u7b49\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u81ea\u793e\u3068\u53d6\u5f15\u5148\u3060\u3051\u3067\u51e6\u7406\u305b\u305a\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3068\u5c02\u9580\u5bb6\u3078\u4e8b\u524d\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-12\">\u307e\u3068\u3081\uff5c\u58f2\u639b\u91d1\u76f8\u6bba\u306f\u6761\u4ef6\u30fb\u66f8\u9762\u30fb\u4ed5\u8a33\u3092\u30bb\u30c3\u30c8\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-setoff-h2-section-12-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img class=\"wp-image-1886\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-12-v1.webp\" alt=\"\u6761\u4ef6\u3068\u66f8\u9762\u3092\u78ba\u5b9a\u3057\u3001\u6b8b\u9ad8\u3092\u7167\u5408\" width=\"1200\" height=\"729\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-12-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-12-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-12-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-setoff-h2-section-12-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u76f8\u6bba\u3067\u306f\u3001\u91cd\u306a\u308b\u91d1\u984d\u3092 <code>\u8cb7\u639b\u91d1\uff0f\u58f2\u639b\u91d1<\/code> \u306e\u4ed5\u8a33\u3067\u6e1b\u3089\u3057\u3001\u5dee\u984d\u3060\u3051\u3092\u5b9f\u969b\u306b\u6c7a\u6e08\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51e6\u7406\u306e\u8981\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol 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