{"id":1489,"date":"2026-08-26T08:39:54","date_gmt":"2026-08-25T23:39:54","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-work-in-process\/"},"modified":"2026-10-24T06:06:13","modified_gmt":"2026-10-23T21:06:13","slug":"accounts-receivable-vs-work-in-process","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-work-in-process\/","title":{"rendered":"\u58f2\u639b\u91d1\u3068\u4ed5\u639b\u91d1\u306e\u9055\u3044\uff5c\u58f2\u4e0a\u8a08\u4e0a\u30fb\u5b8c\u6210\u30fb\u5165\u91d1\u307e\u3067\u306e\u51e6\u7406\u3092\u6574\u7406"},"content":{"rendered":"\n<p 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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\u3068\u4ed5\u639b\u91d1\u306e\u6bd4\u8f03<\/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-vs-work-in-process-h2-section-01-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-vs-work-in-process-h2-section-01-v4.webp\" class=\"wp-image-2532\" width=\"1200\" height=\"727\" alt=\"\u58f2\u639b\u91d1\u306f\u50b5\u6a29\u3001\u4ed5\u639b\u54c1\u306f\u539f\u4fa1\u306e\u68da\u5378\u8cc7\u7523\u3067\u3001\u540c\u3058\u91d1\u984d\u3067\u306f\u306a\u3044\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-01-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-01-v4-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-01-v4-1024x620.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-01-v4-768x465.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\">\u4ed5\u639b\u91d1\u30fb\u4ed5\u639b\u54c1\u306f\u672a\u5b8c\u6210\u306e\u88fd\u54c1\u3084\u6848\u4ef6\u306b\u6295\u5165\u3057\u305f\u539f\u4fa1\u3001\u58f2\u639b\u91d1\u306f\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u8ca9\u58f2\u4ee3\u91d1\u306e\u6a29\u5229\u3067\u3059\u3002<\/span> \u3069\u3061\u3089\u3082\u8cc7\u7523\u3067\u3059\u304c\u3001\u8868\u3059\u91d1\u984d\u3068\u7ba1\u7406\u3059\u308b\u5bfe\u8c61\u304c\u9055\u3044\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;\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u58f2\u639b\u91d1<\/th>\n<th>\u4ed5\u639b\u91d1\u30fb\u4ed5\u639b\u54c1<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u6027\u8cea<\/td>\n<td>\u55b6\u696d\u4e0a\u306e\u50b5\u6a29\uff08\u672c\u696d\u306e\u53d6\u5f15\u3067\u9867\u5ba2\u304b\u3089\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\uff09<\/td>\n<td>\u68da\u5378\u8cc7\u7523\uff08\u5728\u5eab\u306a\u3069\u3068\u3057\u3066\u6b8b\u308b\u8cc7\u7523\u3002\u3053\u3053\u3067\u306f\u4f5c\u308a\u304b\u3051\u306b\u6295\u5165\u3057\u305f\u539f\u4fa1\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u91d1\u984d\u306e\u57fa\u790e<\/td>\n<td>\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u984d\u30fb\u8acb\u6c42\u984d<\/td>\n<td>\u5b8c\u6210\u524d\u306b\u6295\u5165\u3057\u305f\u539f\u4fa1<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u767a\u751f\u5834\u9762<\/td>\n<td>\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u5fdc\u3059\u308b\u4ee3\u91d1\u3092\u8acb\u6c42\u3067\u304d\u3001\u6b8b\u308b\u6761\u4ef6\u306f\u652f\u6255\u671f\u65e5\u3092\u5f85\u3064\u3053\u3068\u3060\u3051\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u4ee3\u91d1\u306f\u672a\u56de\u53ce\uff09<\/td>\n<td>\u672a\u5b8c\u6210\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u304c\u6b8b\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u76f8\u624b<\/td>\n<td>\u9867\u5ba2\u3054\u3068\u306b\u7ba1\u7406<\/td>\n<td>\u88fd\u54c1\u30fb\u6848\u4ef6\u30fb\u5de5\u7a0b\u3054\u3068\u306b\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u6e1b\u5c11\u3059\u308b\u5834\u9762<\/td>\n<td>\u5165\u91d1\u3001\u5024\u5f15\u304d\u3001\u8fd4\u54c1\u7b49<\/td>\n<td>\u5b8c\u6210\u3057\u3066\u88fd\u54c1\u30fb\u58f2\u4e0a\u539f\u4fa1\u7b49\u3078\u632f\u66ff<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u4e3b\u306a\u30ea\u30b9\u30af<\/td>\n<td>\u672a\u56de\u53ce\u3001\u56de\u53ce\u9045\u5ef6<\/td>\n<td>\u539f\u4fa1\u8d85\u904e\u3001\u9673\u8150\u5316\u3001\u4e2d\u6b62\u6848\u4ef6<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/05\/05_01_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90545-1-3<\/a>\u3067\u306f\u3001\u88fd\u9020\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3001\u539f\u6750\u6599\u8cbb\u30fb\u52b4\u52d9\u8cbb\u30fb\u7d4c\u8cbb\u306a\u3069\u3092\u542b\u3081\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u672a\u5b8c\u6210\u539f\u4fa1\u306e\u96c6\u8a08\u3068\u3001\u9867\u5ba2\u3078\u306e\u8acb\u6c42\u984d\u306f\u5225\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306f\u3001\u58f2\u639b\u91d1\u3092\u5546\u54c1\u30fb\u88fd\u54c1\u8ca9\u58f2\u3001\u8acb\u8ca0\u5de5\u4e8b\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306a\u3069\u306e\u55b6\u696d\u4e0a\u306e\u672a\u53ce\u5165\u91d1\u3068\u3057\u3066\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u300c\u4ed5\u639b\u91d1\u300d\u3068\u300c\u4ed5\u639b\u54c1\u300d\u306f\u9055\u3046\u306e\u304b<\/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-vs-work-in-process-h2-section-02-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-vs-work-in-process-h2-section-02-v5.webp\" class=\"wp-image-2561\" width=\"1200\" height=\"915\" alt=\"\u540d\u79f0\u3060\u3051\u3067\u8ff7\u308f\u305a\u3001\u6848\u4ef6\u3054\u3068\u306e\u6750\u6599\u30fb\u52b4\u52d9\u30fb\u5916\u6ce8\u8cbb\u3092\u96c6\u3081\u3001\u6c7a\u7b97\u66f8\u306e\u4ed5\u639b\u54c1\u3078\u3064\u306a\u3050\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-02-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-02-v5-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-02-v5-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-02-v5-768x586.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ed5\u639b\u91d1\u306f\u3001\u672a\u5b8c\u6210\u306e\u88fd\u54c1\u3084\u6848\u4ef6\u306b\u6295\u5165\u3057\u305f\u539f\u4fa1\u3092\u8aac\u660e\u3059\u308b\u969b\u306b\u4f7f\u308f\u308c\u308b\u547c\u3073\u65b9\u3067\u3059\u3002<\/strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u79d1\u76ee\u3068\u3057\u3066\u300c\u4ed5\u639b\u54c1\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u300c\u4ed5\u639b\u91d1\u300d\u3068\u3044\u3046\u540d\u79f0\u3092\u4f7f\u3046\u4f1a\u793e\u3067\u3082\u3001\u96c6\u8a08\u3059\u308b\u306e\u306f\u672a\u5b8c\u6210\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3067\u3059\u3002<\/strong> 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rel=\"noopener\">2024\u5e742\u670814\u65e5\u306e\u6c7a\u7b97\u8aac\u660e\u4f1a\u8cc7\u6599<\/a>\u304c\u3042\u308a\u307e\u3059\u3002\u4ed5\u639b\u54c1\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u540c\u3058\u56de\u7b54\u306e\u4e2d\u3067\u3001\u300c\u4ed5\u639b\u54c1\u300d\u3068\u300c\u4ed5\u639b\u91d1\u300d\u306e\u4e21\u65b9\u306e\u8868\u73fe\u3092\u4f7f\u3063\u3066\u3044\u307e\u3059\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-03\" class=\"wp-block-heading\">\u88fd\u9020\u696d\u3067\u306e\u6d41\u308c\u3068\u4ed5\u8a33\u4f8b<\/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-vs-work-in-process-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-vs-work-in-process-h2-section-03-v4.webp\" class=\"wp-image-2534\" width=\"1200\" height=\"979\" alt=\"\u4ed5\u639b\u54c160\u4e07\u5186\u3092\u58f2\u639b\u91d1110\u4e07\u5186\u3078\u76f4\u63a5\u632f\u308a\u66ff\u3048\u305a\u3001\u539f\u4fa1\u3068\u8ca9\u58f2\u4ee3\u91d1\u3092\u5225\u306b\u8a18\u9332\u3059\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-03-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-03-v4-300x245.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-03-v4-1024x835.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-03-v4-768x627.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88fd\u9020\u4e2d\u306f\u4ed5\u639b\u54c1\u3001\u5b8c\u6210\u5f8c\u306f\u88fd\u54c1\u3001\u8ca9\u58f2\u5f8c\u306e\u672a\u56de\u53ce\u4ee3\u91d1\u306f\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a18\u9332\u3057\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u306f\u3001\u6d41\u308c\u3092\u793a\u3059\u305f\u3081\u306b\u6761\u4ef6\u3092\u5358\u7d14\u5316\u3057\u305f\u4eee\u306e\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6750\u659930\u4e07\u5186\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb20\u4e07\u5186\u3001\u5916\u6ce8\u52a0\u5de5\u8cbb10\u4e07\u5186\u3001\u5408\u8a0860\u4e07\u5186\u3092\u6295\u5165\u3057\u3001\u671f\u672b\u6642\u70b9\u3067\u306f\u672a\u5b8c\u6210\u3068\u3057\u307e\u3059\u3002\u91d1\u984d\u306f\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3067\u51e6\u7406\u3059\u308b\u5e33\u7c3f\u4e0a\u306e\u539f\u4fa1\u3067\u3059\u3002\u5b8c\u6210\u5f8c\u3001\u5546\u54c1\u3092\u7a0e\u629c100\u4e07\u5186\u30fb\u6d88\u8cbb\u7a0e\u738710\uff05\u3067\u639b\u3051\u8ca9\u58f2\u3057\u3001\u7a0e\u8fbc110\u4e07\u5186\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b\u524d\u63d0\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. \u672a\u5b8c\u6210\u539f\u4fa1\u3092\u4ed5\u639b\u54c1\u3078\u96c6\u8a08\u3059\u308b<\/h3>\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>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u4ed5\u639b\u54c1<\/td>\n<td>600,000\u5186<\/td>\n<td>\u6750\u6599\u8cbb\u30fb\u52b4\u52d9\u8cbb\u30fb\u5916\u6ce8\u52a0\u5de5\u8cbb\u7b49<\/td>\n<td>600,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f\u88fd\u9020\u539f\u4fa1\u52d8\u5b9a\u3092\u7d4c\u7531\u3059\u308b\u5834\u5408\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u9593\u63a5\u8cbb\u3092\u5404\u88fd\u54c1\u3078\u5272\u308a\u632f\u308b\u300c\u914d\u8ce6\u300d\u306e\u65b9\u6cd5\u3082\u3001\u4f1a\u793e\u306e\u539f\u4fa1\u8a08\u7b97\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/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. \u88fd\u54c1\u304c\u5b8c\u6210\u3057\u305f\u3089\u88fd\u54c1\u3078\u632f\u308a\u66ff\u3048\u308b<\/h3>\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>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u88fd\u54c1<\/td>\n<td>600,000\u5186<\/td>\n<td>\u4ed5\u639b\u54c1<\/td>\n<td>600,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b8c\u6210\u3057\u305f\u3060\u3051\u3067\u9867\u5ba2\u3078\u58f2\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u901a\u5e38\u306f\u307e\u3060\u58f2\u639b\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\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. \u7a0e\u629c100\u4e07\u5186\u3067\u639b\u3051\u8ca9\u58f2\u3059\u308b<\/h3>\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>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>1,100,000\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>1,100,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u6642\u306b\u3001\u8ca9\u58f2\u3057\u305f\u88fd\u54c1\u306e\u539f\u4fa160\u4e07\u5186\u3092\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\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:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u4e0a\u539f\u4fa1<\/td>\n<td>600,000\u5186<\/td>\n<td>\u88fd\u54c1<\/td>\n<td>600,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1110\u4e07\u5186\u306f\u8ca9\u58f2\u5bfe\u4fa1\u3001\u4ed5\u639b\u54c160\u4e07\u5186\u306f\u6295\u5165\u539f\u4fa1\u3067\u3059\u3002<\/strong> \u3053\u306e\u4f8b\u306f\u7a0e\u8fbc\u7d4c\u7406\u306a\u306e\u3067\u3001\u58f2\u4e0a\u9ad8\u306b\u3082\u6d88\u8cbb\u7a0e\u3092\u542b\u3080110\u4e07\u5186\u3092\u8a18\u9332\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u629c\u7d4c\u7406\u3067\u306f\u3001\u58f2\u4e0a\u9ad8100\u4e07\u5186\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b4910\u4e07\u5186\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u7406\u65b9\u5f0f\u306e\u9055\u3044\u306f\u3001\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6375.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u8fbc\u7d4c\u7406\u30fb\u7a0e\u629c\u7d4c\u7406\u306e\u8aac\u660e<\/a>\u3092\u53c2\u7167\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. \u5165\u91d1\u3092\u53d7\u3051\u308b<\/h3>\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>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>1,100,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>1,100,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u6642\u306f\u58f2\u639b\u91d1\u304c\u9810\u91d1\u3078\u5909\u308f\u308a\u307e\u3059\u3002\u4ed5\u639b\u54c1\u3092\u76f4\u63a5\u58f2\u639b\u91d1\u3078\u632f\u308a\u66ff\u3048\u308b\u51e6\u7406\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">\u53d7\u8a17\u5236\u4f5c\u30fb\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3067\u306e\u8003\u3048\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-vs-work-in-process-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-vs-work-in-process-h2-section-04-v4.webp\" class=\"wp-image-2535\" width=\"1200\" height=\"915\" alt=\"\u672a\u8acb\u6c42\u30fb\u672a\u5b8c\u6210\u3068\u3044\u3046\u4e00\u3064\u306e\u72b6\u614b\u3060\u3051\u3067\u4ed5\u639b\u54c1\u3078\u5206\u985e\u3057\u306a\u3044\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-04-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-04-v4-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-04-v4-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-04-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\">\u53d7\u8a17\u5236\u4f5c\u3067\u306f\u3001\u53ce\u76ca\u3092\u3044\u3064\u8a8d\u8b58\u3059\u308b\u5951\u7d04\u304b\u306b\u5fdc\u3058\u3066\u3001\u4ed5\u639b\u54c1\u306b\u6b8b\u3059\u539f\u4fa1\u3068\u58f2\u4e0a\u539f\u4fa1\u3078\u79fb\u3059\u539f\u4fa1\u3092\u5206\u3051\u307e\u3059\u3002<\/span>\u5916\u6ce8\u8cbb\u3084\u4eba\u4ef6\u8cbb\u306e\u652f\u6255\u3044\u3001\u7d0d\u54c1\u30fb\u691c\u53ce\u3001\u8acb\u6c42\u306e\u9806\u756a\u3060\u3051\u3067\u51e6\u7406\u3092\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\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\">\u672a\u5b8c\u6210\u306e\u6848\u4ef6\u539f\u4fa1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u307e\u3067\u306b\u6210\u679c\u7269\u304c\u5b8c\u6210\u305b\u305a\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6848\u4ef6\u3078\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3092\u4ed5\u639b\u54c1\u7b49\u3068\u3057\u3066\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3042\u308a\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\">\u5b8c\u6210\u30fb\u7d0d\u54c1\u30fb\u691c\u53ce\u5f8c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5951\u7d04\u306a\u3089\u3001\u9867\u5ba2\u3078\u306e\u5f15\u6e21\u3057\u3084\u691c\u53ce\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u308c\u3070\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u9867\u5ba2\u3078\u7d04\u675f\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u3092\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u6b21\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5951\u7d04\u3067\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u9032\u6357\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9032\u6357\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u306b\u3064\u308c\u3001\u9867\u5ba2\u304c\u305d\u306e\u4fbf\u76ca\u3092\u53d7\u3051\u53d6\u308b<\/li>\n<li>\u4f5c\u308a\u304b\u3051\u306e\u8cc7\u7523\u3082\u9867\u5ba2\u304c\u652f\u914d\u3057\u3066\u3044\u308b<\/li>\n<li>\u4ed6\u7528\u9014\u3078\u8ee2\u7528\u3067\u304d\u305a\u3001\u5b8c\u6210\u6e08\u307f\u90e8\u5206\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u304c\u3042\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u306f\u3001\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u3078\u79fb\u3059\u305f\u3081\u3001\u672a\u5b8c\u6210\u6848\u4ef6\u306e\u539f\u4fa1\u5168\u984d\u304c\u4ed5\u639b\u54c1\u3068\u3057\u3066\u6b8b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u6761\u4ef6\u3054\u3068\u306e\u9069\u7528\u306f\u3001<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=13\" target=\"_blank\" rel=\"noopener\">ASBJ\u306e\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<\/a>\u306e\u7b2c35\uff5e40\u9805\u304c\u57fa\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u3066\u3082\u8acb\u6c42\u6a29\u304c\u7121\u6761\u4ef6\u3067\u306a\u3051\u308c\u3070\u3001\u58f2\u639b\u91d1\u3067\u306f\u306a\u304f\u5951\u7d04\u8cc7\u7523\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-contract-assets\/\">\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044<\/a>\u300d\u3082\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u65e5\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65e5\u3060\u3051\u3067\u6c7a\u3081\u305a\u3001\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u63d0\u4f9b\u5185\u5bb9\u3068\u652f\u914d\u306e\u79fb\u8ee2\u306b\u57fa\u3065\u3044\u3066\u6c7a\u3081\u307e\u3059\u3002<\/strong> \u500b\u5225\u5951\u7d04\u306e\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u5951\u7d04\u66f8\u3001\u691c\u53ce\u8a18\u9332\u3001\u6848\u4ef6\u5225\u539f\u4fa1\u53f0\u5e33\u3092\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u3078\u63d0\u793a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u6c7a\u7b97\u3067\u4ed5\u639b\u54c1\u3092\u8a08\u4e0a\u3059\u308b\u76ee\u7684<\/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-vs-work-in-process-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-vs-work-in-process-h2-section-05-v4.webp\" class=\"wp-image-2536\" width=\"1200\" height=\"791\" alt=\"\u672a\u5b8c\u6210\u539f\u4fa1\u3092\u53f0\u5e33\u306e\u6839\u62e0\u3068\u5bfe\u5fdc\u3055\u305b\u3001\u5bfe\u8c61\u5916\u8cbb\u7528\u3092\u4ed5\u639b\u54c1\u3078\u62bc\u3057\u8fbc\u307e\u306a\u3044\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-05-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-05-v4-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-05-v4-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-05-v4-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u5b8c\u6210\u6848\u4ef6\u306e\u539f\u4fa1\u3092\u3059\u3079\u3066\u5f53\u671f\u8cbb\u7528\u306b\u3059\u308b\u3068\u3001\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u304c\u7fcc\u671f\u306a\u306e\u306b\u8cbb\u7528\u3060\u3051\u304c\u5148\u306b\u8a08\u4e0a\u3055\u308c\u3001\u671f\u9593\u640d\u76ca\u304c\u3086\u304c\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u4ed5\u639b\u54c1\u3068\u3057\u3066\u7e70\u308a\u8d8a\u3057\u3001\u5b8c\u6210\u30fb\u8ca9\u58f2\u6642\u306b\u58f2\u4e0a\u539f\u4fa1\u3078\u5bfe\u5fdc\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u307e\u3067\u4ed5\u639b\u54c1\u3078\u5165\u308c\u308b\u3068\u3001\u5f53\u671f\u306e\u8cbb\u7528\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u5229\u76ca\u304c\u904e\u5927\u306b\u306a\u308a\u307e\u3059\u3002\u6c7a\u7b97\u65e5\u306e\u9032\u6357\u3068\u3001\u539f\u4fa1\u306b\u542b\u3081\u305f\u6750\u6599\u30fb\u4f5c\u696d\u6642\u9593\u30fb\u5916\u6ce8\u5185\u5bb9\u3092\u53f0\u5e33\u306b\u6b8b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ed5\u639b\u54c1\u3078\u8a08\u4e0a\u3059\u308b\u524d\u306e\u78ba\u8a8d<\/strong><\/p>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u672c\u5f53\u306b\u672a\u5b8c\u6210\u304b<\/li>\n<li>\u5bfe\u8c61\u6848\u4ef6\u304c\u5b9f\u5728\u3057\u3001\u7d99\u7d9a\u3057\u3066\u3044\u308b\u304b<\/li>\n<li>\u6750\u6599\u8cbb\u30fb\u5916\u6ce8\u8cbb\u30fb\u52b4\u52d9\u8cbb\u7b49\u304c\u6848\u4ef6\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u304b<\/li>\n<li>\u5171\u901a\u8cbb\u306e\u914d\u8ce6\u57fa\u6e96\u304c\u5408\u7406\u7684\u304b<\/li>\n<li>\u4e2d\u6b62\u30fb\u5931\u6ce8\u30fb\u63a1\u7b97\u60aa\u5316\u3067\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>\u58f2\u4e0a\u3092\u3059\u3067\u306b\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u4ed5\u639b\u54c1\u304c\u540c\u6642\u306b\u6b8b\u308b\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-vs-work-in-process-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-vs-work-in-process-h2-section-06-v4.webp\" class=\"wp-image-2537\" width=\"1200\" height=\"915\" alt=\"\u540c\u3058\u6848\u4ef6\u7fa4\u3067\u3082\u5b8c\u6210\u90e8\u5206\u3068\u672a\u5b8c\u6210\u90e8\u5206\u306b\u5225\u306e\u8cc7\u7523\u304c\u6b8b\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-06-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-06-v4-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-06-v4-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-06-v4-768x586.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u540c\u3058\u53d6\u5f15\u5148\u30fb\u540c\u3058\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7fa4\u3067\u3082\u3001\u5b8c\u6210\u3057\u3066\u8acb\u6c42\u6e08\u307f\u306e\u5de5\u7a0b\u306f\u58f2\u639b\u91d1\u3001\u672a\u5b8c\u6210\u306e\u5225\u5de5\u7a0b\u306f\u4ed5\u639b\u54c1\u3068\u3057\u3066\u540c\u6642\u306b\u6b8b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eee\u306b\u3001\u51683\u30d5\u30a7\u30fc\u30ba\u306e\u958b\u767a\u3067\u3001\u5404\u30d5\u30a7\u30fc\u30ba\u304c\u5225\u3005\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u5951\u7d04\u3092\u8003\u3048\u307e\u3059\u3002\u7b2c1\u30d5\u30a7\u30fc\u30ba\u306f\u691c\u53ce\u30fb\u53ce\u76ca\u8a8d\u8b58\u6e08\u307f\u3067\u8acb\u6c42\u6a29\u3082\u78ba\u5b9a\u3057\u3001\u7b2c2\u30d5\u30a7\u30fc\u30ba\u306f\u53ce\u76ca\u8a8d\u8b58\u524d\u306e\u4f5c\u696d\u9014\u4e2d\u3001\u7b2c3\u30d5\u30a7\u30fc\u30ba\u306f\u672a\u7740\u624b\u306a\u3089\u3001\u6b21\u306e\u3088\u3046\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u7b2c1\u30d5\u30a7\u30fc\u30ba\u306e\u672a\u5165\u91d1\u984d\uff1a\u58f2\u639b\u91d1<\/li>\n<li>\u7b2c2\u30d5\u30a7\u30fc\u30ba\u3078\u6295\u5165\u6e08\u307f\u306e\u5bfe\u8c61\u539f\u4fa1\uff1a\u4ed5\u639b\u54c1\u7b49<\/li>\n<li>\u7b2c3\u30d5\u30a7\u30fc\u30ba\uff1a\u539f\u4fa1\u304c\u307e\u3060\u306a\u3051\u308c\u3070\u6b8b\u9ad8\u306a\u3057<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u7dcf\u984d\u304b\u3089\u5165\u91d1\u984d\u3092\u5f15\u3044\u305f\u3060\u3051\u3067\u306f\u3001\u4ed5\u639b\u54c1\u306f\u6c42\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/strong> \u6848\u4ef6\u5225\u539f\u4fa1\u53f0\u5e33\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8aa4\u308a<\/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-vs-work-in-process-h2-section-07-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-vs-work-in-process-h2-section-07-v4.webp\" class=\"wp-image-2538\" width=\"1200\" height=\"853\" alt=\"\u3088\u304f\u3042\u308b\u8aa4\u308a\u3092\u3059\u3079\u3066\u540c\u3058\u6ce8\u610f\u6587\u306b\u305b\u305a\u3001\u78ba\u8a8d\u3059\u308b\u5bfe\u8c61\u3092\u533a\u5225\u3059\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-07-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-07-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-07-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-07-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u306e\u6709\u7121\u3068\u58f2\u4e0a\u8a08\u4e0a\u3001\u8ca9\u58f2\u4fa1\u683c\u3068\u539f\u4fa1\u3092\u5206\u3051\u308b\u3053\u3068\u304c\u3001\u8aa4\u51e6\u7406\u3092\u9632\u3050\u57fa\u672c\u3067\u3059\u3002<\/strong>\u7279\u306b\u6b21\u306e5\u3064\u306e\u51e6\u7406\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\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\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u3089\u5fc5\u305a\u58f2\u639b\u91d1\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u6255\u3044\u8acb\u6c42\u3001\u7740\u624b\u91d1\u3001\u6761\u4ef6\u672a\u9054\u306e\u8acb\u6c42\u306a\u3069\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3068\u53ce\u76ca\u8a8d\u8b58\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u3068\u5c65\u884c\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u672a\u8acb\u6c42\u58f2\u4e0a\u3092\u3059\u3079\u3066\u4ed5\u639b\u54c1\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u8a8d\u8b58\u6e08\u307f\u3067\u8acb\u6c42\u6a29\u3060\u3051\u304c\u672a\u78ba\u5b9a\u306a\u3089\u3001\u4ed5\u639b\u54c1\u3067\u306f\u306a\u304f\u5951\u7d04\u8cc7\u7523\u7b49\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ed5\u639b\u54c1\u306f\u57fa\u672c\u7684\u306b\u672a\u5b8c\u6210\u539f\u4fa1\u3067\u3059\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\">\u8ca9\u58f2\u4fa1\u683c\u3067\u4ed5\u639b\u54c1\u3092\u8a08\u4e0a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u639b\u54c1\u306f\u901a\u5e38\u3001\u6295\u5165\u539f\u4fa1\u3092\u57fa\u790e\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u898b\u8fbc\u5229\u76ca\u3092\u542b\u3080\u8ca9\u58f2\u4fa1\u683c\u3067\u305d\u306e\u307e\u307e\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u9593\u63a5\u8cbb\u3092\u6839\u62e0\u306a\u304f\u5168\u984d\u914d\u8ce6\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u6d3b\u52d5\u3084\u4e00\u822c\u7ba1\u7406\u306e\u8cbb\u7528\u3001\u7570\u5e38\u306a\u30ed\u30b9\u306a\u3069\u307e\u3067\u7121\u6761\u4ef6\u306b\u4ed5\u639b\u54c1\u3078\u542b\u3081\u308b\u3068\u3001\u4ed5\u639b\u54c1\u3068\u5229\u76ca\u3092\u904e\u5927\u306b\u898b\u305b\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u88fd\u9020\u306b\u95a2\u4fc2\u3059\u308b\u5171\u901a\u8cbb\u306f\u3001\u4f5c\u696d\u6642\u9593\u306a\u3069\u306e\u5408\u7406\u7684\u306a\u914d\u8ce6\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u96c6\u8a08\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\">\u9577\u671f\u6ede\u7559\u6848\u4ef6\u3092\u540c\u3058\u4fa1\u984d\u3067\u6b8b\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u6b62\u3001\u4ed5\u69d8\u5909\u66f4\u3001\u6280\u8853\u7684\u9673\u8150\u5316\u306a\u3069\u3067\u3001\u5b8c\u6210\u5f8c\u306b\u58f2\u3063\u3066\u3082\u539f\u4fa1\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u6848\u4ef6\u306f\u3001\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002\u901a\u5e38\u306e\u8ca9\u58f2\u76ee\u7684\u306e\u68da\u5378\u8cc7\u7523\u306f\u3001\u898b\u8fbc\u58f2\u4fa1\u304b\u3089\u8ffd\u52a0\u306e\u88fd\u9020\u539f\u4fa1\u30fb\u8ca9\u58f2\u76f4\u63a5\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3092\u4e0b\u56de\u308b\u3068\u304d\u3001\u305d\u306e\u984d\u307e\u3067\u5207\u308a\u4e0b\u3052\u308b\u306e\u304c\u4f1a\u8a08\u4e0a\u306e\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7081\/04.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u89e3\u8aac<\/a>\u306b\u3082\u3001\u3053\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5207\u4e0b\u3052\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306f\u5206\u3051\u3001\u898b\u8fbc\u58f2\u4fa1\u3068\u6b8b\u5de5\u4e8b\u30fb\u6b8b\u4f5c\u696d\u306e\u539f\u4fa1\u8cc7\u6599\u3092\u5c02\u9580\u5bb6\u3078\u63d0\u793a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff<\/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-vs-work-in-process-h2-section-08-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-vs-work-in-process-h2-section-08-v5.webp\" class=\"wp-image-2562\" width=\"1200\" height=\"905\" alt=\"\u4ed5\u639b\u54c1\u3068\u58f2\u639b\u91d1\u3067\u8cc7\u91d1\u304c\u6b62\u307e\u308b\u6bb5\u968e\u304c\u7570\u306a\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-08-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-08-v5-300x226.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-08-v5-1024x772.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-08-v5-768x579.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ed5\u639b\u54c1\u3067\u306f\u88fd\u9020\u30fb\u5236\u4f5c\u4e2d\u3001\u58f2\u639b\u91d1\u3067\u306f\u8ca9\u58f2\u5f8c\u306e\u5165\u91d1\u5f85\u3061\u306e\u9593\u306b\u3001\u904b\u8ee2\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> \u6b8b\u9ad8\u304c\u5897\u3048\u308b\u7406\u7531\u306f\u3001\u6848\u4ef6\u6570\u306e\u5897\u52a0\u3084\u671f\u9593\u306e\u9577\u671f\u5316\u306a\u3069\u3067\u3059\u3002\u91d1\u984d\u3060\u3051\u3067\u671f\u9593\u304c\u5ef6\u3073\u305f\u3068\u306f\u6c7a\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6750\u6599\u30fb\u5916\u6ce8\u8cbb\u7b49\u306e\u652f\u6255\u3044\u304b\u3089\u8ca9\u58f2\u4ee3\u91d1\u306e\u5165\u91d1\u307e\u3067\u306e\u9593\u3092\u3001\u624b\u5143\u8cc7\u91d1\u3067\u307e\u304b\u306a\u3044\u307e\u3059\u3002<\/strong> \u5951\u7d04\u6642\u306f\u3001\u9032\u6357\u306b\u5fdc\u3058\u305f\u4e2d\u9593\u91d1\u3001\u524d\u53d7\u91d1\u3001\u8acb\u6c42\u983b\u5ea6\u3001\u56de\u53ce\u6761\u4ef6\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u904b\u8ee2\u8cc7\u91d1\u306e\u57fa\u672c\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/working-capital\/\">\u904b\u8ee2\u8cc7\u91d1\u3068\u306f<\/a>\u300d\u3001\u58f2\u639b\u91d1\u306e\u65e9\u671f\u8cc7\u91d1\u5316\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/factoring-guide\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-09\" class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/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-vs-work-in-process-h2-section-09-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-vs-work-in-process-h2-section-09-v4.webp\" class=\"wp-image-2540\" width=\"1200\" height=\"853\" alt=\"FAQ\u306e\u8cea\u554f\u3078\u753b\u50cf\u5185\u3067\u77ed\u3044\u7b54\u3048\u3092\u793a\u3059\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-09-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-09-v4-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-09-v4-1024x728.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-09-v4-768x546.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4ed5\u639b\u54c1\u306e\u8cc7\u7523\u533a\u5206\u3001\u539f\u4fa1\u306e\u632f\u66ff\u3001\u672a\u8acb\u6c42\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4ed5\u639b\u91d1\u306f\u8cc7\u7523\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u4e00\u822c\u306b\u4ed5\u639b\u54c1\u3068\u3057\u3066\u68da\u5378\u8cc7\u7523\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u672a\u5b8c\u6210\u306e\u88fd\u54c1\u30fb\u6848\u4ef6\u3078\u6295\u5165\u3057\u305f\u539f\u4fa1\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u3068\u4ed5\u639b\u54c1\u306f\u540c\u6642\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5b8c\u6210\u30fb\u8acb\u6c42\u6e08\u307f\u90e8\u5206\u3068\u672a\u5b8c\u6210\u90e8\u5206\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u540c\u3058\u53d6\u5f15\u5148\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7fa4\u3067\u540c\u6642\u306b\u6b8b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4ed5\u639b\u54c1\u3092\u58f2\u639b\u91d1\u3078\u76f4\u63a5\u632f\u308a\u66ff\u3048\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u901a\u5e38\u306f\u76f4\u63a5\u632f\u308a\u66ff\u3048\u307e\u305b\u3093\u3002\u5b8c\u6210\u30fb\u8ca9\u58f2\u6642\u306b\u4ed5\u639b\u54c1\u3092\u88fd\u54c1\u3084\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u3001\u8ca9\u58f2\u5bfe\u4fa1\u306f\u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3068\u3057\u3066\u5225\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u58f2\u4e0a\u306f\u4ed5\u639b\u54c1\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5fc5\u305a\u3057\u3082\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u53ce\u76ca\u8a8d\u8b58\u6e08\u307f\u3067\u8acb\u6c42\u6a29\u304c\u672a\u78ba\u5b9a\u306a\u3089\u5951\u7d04\u8cc7\u7523\u7b49\u3001\u672a\u5b8c\u6210\u539f\u4fa1\u306a\u3089\u4ed5\u639b\u54c1\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4ed5\u639b\u54c1\u306f\u8ca9\u58f2\u4fa1\u683c\u3067\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u901a\u5e38\u306f\u6750\u6599\u8cbb\u3001\u52b4\u52d9\u8cbb\u3001\u5916\u6ce8\u8cbb\u7b49\u306e\u539f\u4fa1\u3092\u57fa\u790e\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u7bc4\u56f2\u3068\u914d\u8ce6\u306f\u4f1a\u8a08\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4eba\u4ef6\u8cbb\u3082\u4ed5\u639b\u54c1\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u88fd\u9020\u30fb\u6848\u4ef6\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u52b4\u52d9\u8cbb\u7b49\u3092\u542b\u3081\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u7bc4\u56f2\u3068\u914d\u8ce6\u57fa\u6e96\u3092\u5408\u7406\u7684\u304b\u3064\u7d99\u7d9a\u7684\u306b\u8a2d\u5b9a\u3057\u307e\u3059\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-10\" class=\"wp-block-heading\">\u307e\u3068\u3081<\/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-vs-work-in-process-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-vs-work-in-process-h2-section-10-v4.webp\" class=\"wp-image-2541\" width=\"1200\" height=\"915\" alt=\"\u8aad\u8005\u304c\u5951\u7d04\u66f8\u30fb\u539f\u4fa1\u53f0\u5e33\u30fb\u8acb\u6c42\u6761\u4ef6\u3092\u4e26\u3079\u3066\u3001\u8aa4\u8ee2\u8a18\u3092\u9632\u3050\u4e00\u6b69\u3092\u53d6\u308c\u308b\u3002\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-10-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-10-v4-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-10-v4-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-vs-work-in-process-h2-section-10-v4-768x586.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\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u8ca9\u58f2\u4ee3\u91d1\u306e\u50b5\u6a29\u3001\u4ed5\u639b\u54c1\u306f\u672a\u5b8c\u6210\u306e\u88fd\u54c1\u30fb\u6848\u4ef6\u306b\u6295\u5165\u3057\u305f\u539f\u4fa1\u3067\u3059\u3002<\/strong>\u5b8c\u6210\u6642\u306f\u4ed5\u639b\u54c1\u3092\u88fd\u54c1\u3078\u3001\u8ca9\u58f2\u6642\u306f\u305d\u306e\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u8ca9\u58f2\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u4ed5\u639b\u54c1\u306b\u306f\u3001\u672a\u5b8c\u6210\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u4fa1\u3092\u96c6\u8a08\u3059\u308b<\/li>\n<li>\u8ca9\u58f2\u3057\u305f\u88fd\u54c1\u306e\u539f\u4fa1\u306f\u58f2\u4e0a\u539f\u4fa1\u3078\u79fb\u3057\u3001\u8ca9\u58f2\u5bfe\u4fa1\u306f\u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3078\u5225\u306b\u8a18\u9332\u3059\u308b<\/li>\n<li>\u53d7\u8a17\u5236\u4f5c\u306f\u3001\u5951\u7d04\u4e0a\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u8acb\u6c42\u6a29\u306e\u6761\u4ef6\u306b\u6cbf\u3063\u3066\u51e6\u7406\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u6c7a\u7b97\u65e5\u306b\u6b8b\u308b\u6848\u4ef6\u3092\u3001\u5b8c\u6210\u90e8\u5206\u30fb\u672a\u5b8c\u6210\u90e8\u5206\u306b\u5206\u3051\u307e\u3057\u3087\u3046\u3002\u5951\u7d04\u66f8\u3068\u6848\u4ef6\u5225\u539f\u4fa1\u53f0\u5e33\u3092\u4e26\u3079\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u308b\u3068\u3001\u8acb\u6c42\u984d\u3092\u539f\u4fa1\u3068\u3057\u3066\u8ee2\u8a18\u3059\u308b\u30df\u30b9\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5165\u91d1\u524d\u306e\u652f\u6255\u3044\u304c\u8ab2\u984c\u306a\u3089\u3001\u524d\u53d7\u91d1\u3084\u8acb\u6c42\u6761\u4ef6\u306e\u898b\u76f4\u3057\u3001\u878d\u8cc7\u3001\u58f2\u639b\u50b5\u6a29\u306e\u58f2\u5374\u306a\u3069\u3092\u81ea\u793e\u306e\u5fc5\u8981\u984d\u3068\u671f\u9650\u306b\u5408\u308f\u305b\u3066\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3082\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\u3068\u5165\u91d1\u4e88\u5b9a\u3092\u6bd4\u8f03\u3057\u3066\u304b\u3089\u9078\u3093\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<h3 class=\"wp-block-heading\">\u53c2\u8003\u8cc7\u6599<\/h3>\n\n\n\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/7081\/04.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306e\u65b9\u6cd5\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/06\/03.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u305f\u306a\u5378\u5546\u54c1\u7b49\u300d<\/a>\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3002\u76f8\u7d9a\u7a0e\u7b49\u306e\u8ca1\u7523\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u53c2\u8003\u8cc7\u6599\u3067\u3001\u672c\u6587\u306e\u5e33\u7c3f\u539f\u4fa1\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u3092\u53c2\u7167\uff09<\/li>\n<li><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=13\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.jfc.go.jp\/n\/zaimushindan\/kanjyoukamoku.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u52d8\u5b9a\u79d1\u76ee\u300d<\/a><\/li>\n<\/ul>\n\n\n\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u4ed5\u639b\u91d1\u306f\u8cc7\u7523\u3067\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u4e00\u822c\u306b\u4ed5\u639b\u54c1\u3068\u3057\u3066\u68da\u5378\u8cc7\u7523\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u672a\u5b8c\u6210\u306e\u88fd\u54c1\u30fb\u6848\u4ef6\u3078\u6295\u5165\u3057\u305f\u539f\u4fa1\u3092\u8868\u3057\u307e\u3059\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u58f2\u639b\u91d1\u3068\u4ed5\u639b\u54c1\u306f\u540c\u6642\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5b8c\u6210\u30fb\u8acb\u6c42\u6e08\u307f\u90e8\u5206\u3068\u672a\u5b8c\u6210\u90e8\u5206\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u540c\u3058\u53d6\u5f15\u5148\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7fa4\u3067\u540c\u6642\u306b\u6b8b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u4ed5\u639b\u54c1\u3092\u58f2\u639b\u91d1\u3078\u76f4\u63a5\u632f\u308a\u66ff\u3048\u307e\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u901a\u5e38\u306f\u76f4\u63a5\u632f\u308a\u66ff\u3048\u307e\u305b\u3093\u3002\u5b8c\u6210\u30fb\u8ca9\u58f2\u6642\u306b\u4ed5\u639b\u54c1\u3092\u88fd\u54c1\u3084\u58f2\u4e0a\u539f\u4fa1\u3078\u632f\u308a\u66ff\u3048\u3001\u8ca9\u58f2\u5bfe\u4fa1\u306f\u58f2\u4e0a\u3068\u58f2\u639b\u91d1\u3068\u3057\u3066\u5225\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u58f2\u4e0a\u306f\u4ed5\u639b\u54c1\u3067\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5fc5\u305a\u3057\u3082\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u53ce\u76ca\u8a8d\u8b58\u6e08\u307f\u3067\u8acb\u6c42\u6a29\u304c\u672a\u78ba\u5b9a\u306a\u3089\u5951\u7d04\u8cc7\u7523\u7b49\u3001\u672a\u5b8c\u6210\u539f\u4fa1\u306a\u3089\u4ed5\u639b\u54c1\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u4ed5\u639b\u54c1\u306f\u8ca9\u58f2\u4fa1\u683c\u3067\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u901a\u5e38\u306f\u6750\u6599\u8cbb\u3001\u52b4\u52d9\u8cbb\u3001\u5916\u6ce8\u8cbb\u7b49\u306e\u539f\u4fa1\u3092\u57fa\u790e\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u7bc4\u56f2\u3068\u914d\u8ce6\u306f\u4f1a\u8a08\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u4eba\u4ef6\u8cbb\u3082\u4ed5\u639b\u54c1\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u304b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u88fd\u9020\u30fb\u6848\u4ef6\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u52b4\u52d9\u8cbb\u7b49\u3092\u542b\u3081\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u7bc4\u56f2\u3068\u914d\u8ce6\u57fa\u6e96\u3092\u5408\u7406\u7684\u304b\u3064\u7d99\u7d9a\u7684\u306b\u8a2d\u5b9a\u3057\u307e\u3059\u3002\"}}]}<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>\u4ed5\u639b\u91d1\u3068\u58f2\u639b\u91d1\u306f\u3001\u3069\u3061\u3089\u3082\u4ed5\u4e8b\u306b\u95a2\u308f\u308b\u8cc7\u7523\u3067\u3059\u304c\u3001\u5e33\u7c3f\u306b\u6b8b\u3059\u91d1\u984d\u304c\u9055\u3044\u307e\u3059\u3002\u4ed5\u639b\u91d1\u30fb\u4ed5\u639b\u54c1\u306f\u672a\u5b8c\u6210\u90e8\u5206\u306e\u539f\u4fa1\u3001\u58f2\u639b\u91d1\u306f\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u8ca9\u58f2\u4ee3\u91d1\u306e\u6a29\u5229\u3067\u3059\u3002 \u6708\u6b21\u3084\u6c7a\u7b97\u3067\u4e21\u8005\u3092\u5206\u3051\u305f\u3044\u65b9\u5411\u3051\u306b\u3001\u539f\u4fa1\u3092\u96c6\u3081\u308b\u6bb5\u968e\u304b\u3089\u3001\u5b8c\u6210\u30fb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2461,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-1489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/comments?post=1489"}],"version-history":[{"count":1,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1489\/revisions"}],"predecessor-version":[{"id":2574,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/posts\/1489\/revisions\/2574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/media\/2461"}],"wp:attachment":[{"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/media?parent=1489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/categories?post=1489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.facmatch.jp\/column\/wp-json\/wp\/v2\/tags?post=1489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}