{"id":1659,"date":"2020-11-05T13:36:03","date_gmt":"2020-11-05T04:36:03","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=1659"},"modified":"2023-06-06T17:03:27","modified_gmt":"2023-06-06T08:03:27","slug":"%e6%96%b0%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e3%81%ab%e5%82%99%e3%81%88%e3%81%9f%e5%8f%8e%e7%9b%8a%e3%81%ae%e8%a8%88%e4%b8%8a%e5%87%a6%e7%90%86%e3%81%a8%e5%89%8d%e5%8f%97%e9%87%91","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/1659\/","title":{"rendered":"\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5099\u3048\u305f\u53ce\u76ca\u306e\u8a08\u4e0a\u51e6\u7406\u3068\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u65b9\u6cd5\u3068\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables_main-1024x538.jpg\" alt=\"\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5099\u3048\u305f\u53ce\u76ca\u306e\u8a08\u4e0a\u51e6\u7406\u3068\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u65b9\u6cd5\u3068\u306f\uff1f\" class=\"wp-image-1660\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables_main-1024x538.jpg 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables_main-300x158.jpg 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables_main-768x403.jpg 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables_main.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306eSaaS\u4f01\u696d\u306e\u3088\u3046\u306b\u3001\u9867\u5ba2\u306e\u4f9d\u983c\u306b\u3088\u308a\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3057\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3082\u5c55\u958b\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u958b\u767a\u30b5\u30fc\u30d3\u30b9\u306e\u9032\u6357\u7ba1\u7406\u3084\u305d\u306e\u5b8c\u4e86\u6642\u671f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u63d0\u4f9b\u306a\u3069\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u70b9\u304c\u6df7\u5728\u3057\u3001\u9867\u5ba2\u304b\u3089\u9802\u304f\u4ee3\u91d1\u306b\u524d\u53d7\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u53ce\u76ca\u3068\u306e\u533a\u5206\u7ba1\u7406\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3042\u308b\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u4f01\u696d\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u5143\u306b\u3001\u7d4c\u7406\u696d\u52d9\u306e\u60a9\u307f\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u80cc\u666f\u3068\u6539\u5584\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u73fe\u5728\u306e\u696d\u52d9\u74b0\u5883\u3068\u7d4c\u7406\u51e6\u7406\u306e\u60a9\u307f<\/a><\/li><li><a href=\"#i-2\">\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u304c\u61f8\u6848\u4e8b\u9805<\/a><\/li><li><a href=\"#i-3\">\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u5fdc\u3058\u305f\u58f2\u4e0a\u8a8d\u8b58\u306e\u6982\u8981\u3068\u524d\u53d7\u91d1<\/a><\/li><li><a href=\"#i-4\">\u58f2\u4e0a\u3092\u3044\u3064\u8a08\u4e0a\u3059\u308b\u3079\u304d\u304b\u306e\u300c\u8a8d\u8b58\u57fa\u6e96\u300d\u3092\u6574\u5099\u3057\u3066\u8a08\u4e0a\u51e6\u7406\u3092\u6539\u5584\u3057\u3088\u3046<\/a><ul><li><a href=\"#i-5\">\u30b5\u30fc\u30d3\u30b9\u5225\u306b\u58f2\u4e0a\u3092\u533a\u5206\u7ba1\u7406\u3059\u308b<\/a><\/li><li><a href=\"#i-6\">\u53ce\u76ca\u7ba1\u7406\u3068\u524d\u53d7\u7ba1\u7406\u3092\u4e00\u5143\u5316\u3057\u7d4c\u7406\u696d\u52d9\u3092\u52b9\u7387\u5316<\/a><\/li><li><a href=\"#i-7\">\u53c2\u8003\u8cc7\u6599<\/a><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u73fe\u5728\u306e\u696d\u52d9\u74b0\u5883\u3068\u7d4c\u7406\u51e6\u7406\u306e\u60a9\u307f<\/span><\/h2>\n\n\n\n<p>\u4eca\u56de\u53d6\u6750\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u305f\u4f01\u696d\u3067\u306f\u3001\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3001\u53d7\u8a17\u958b\u767a\u3001\u30b7\u30b9\u30c6\u30e0\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3001\u305d\u3057\u3066\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u958b\u767a\u696d\u52d9\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u58f2\u4e0a\u7ba1\u7406\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u9867\u5ba2\u304b\u3089\u4ee3\u91d1\u3092\u524d\u53d7\u3067\u3044\u305f\u3060\u3044\u305f\u5834\u5408\u306e\u58f2\u4e0a\u3068\u524d\u53d7\u91d1\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u74b0\u5883\u304c\u6574\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u5e74\u984d\u8acb\u6c42\u3068\u6708\u984d\u8acb\u6c42\u304c\u6df7\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u8acb\u6c42\u66f8\u306e\u767a\u884c\u7ba1\u7406\u306b\u3082\u76f8\u5f53\u306e\u624b\u9593\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u304c\u61f8\u6848\u4e8b\u9805<\/span><\/h2>\n\n\n\n<p>\u73fe\u72b6\u3067\u306f\u8ca1\u52d9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u8acb\u6c42\u95a2\u9023\u30b7\u30b9\u30c6\u30e0\u304c\u9023\u643a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u3092\u8ca1\u52d9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u3066\u5bfe\u5fdc\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u74b0\u5883\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3001\u8ca1\u52d9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u58f2\u4e0a\u306e\u5185\u8a33\u3092\u30b5\u30fc\u30d3\u30b9\u5225\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u539f\u4fa1\u7ba1\u7406\u306a\u3089\u3073\u306b\u30b5\u30fc\u30d3\u30b9\u6bce\u306e\u53ce\u652f\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u30012021\u5e744\u6708\u3088\u308a\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u76ee\u524d\u306b\u8feb\u308a\u3001\u305d\u306e\u4f1a\u8a08\u8981\u4ef6\u306b\u3042\u3063\u305f\u5951\u7d04\u66f8\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables-1024x1024.png\" alt=\"\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u304c\u61f8\u6848\u4e8b\u9805\u306b\" class=\"wp-image-1661\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/blog_revenue_recognition_process_and_advance_receivables.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u5fdc\u3058\u305f\u58f2\u4e0a\u8a8d\u8b58\u306e\u6982\u8981\u3068\u524d\u53d7\u91d1<\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u304b\u3089\u306e\u53ce\u76ca\u306e\u8a8d\u8b58\u306f\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u304c\u3044\u3064\u5145\u8db3\u3059\u308b\u306e\u304b\u3001\u304c\u91cd\u8981\u306a\u5224\u65ad\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u958b\u767a\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u958b\u767a\u3092\u7d42\u3048\u3066\u9867\u5ba2\u304c\u691c\u53ce\u3057\u305f\u6642\u70b9\u3067\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5f93\u6765\u306e\u300c\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u300d\u304c\u9069\u7528\u3055\u308c\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306b\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u5145\u8db3\u3055\u308c\u3066\u3044\u304f\u306e\u3067\u3042\u308c\u3070\u5f93\u6765\u306e\u300c\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u300d\u306e\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5951\u7d04\u3067\u306f\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u6642\u70b9\uff08\u4e00\u822c\u7684\u306b\u306f\u6708\u5358\u4f4d\u306e\u8ab2\u91d1\uff09\u3092\u3082\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u306a\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9867\u5ba2\u304b\u3089\u5e74\u9593\u5951\u7d04\u5206\u306e\u5165\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3057\u3066\u3044\u306a\u3044\u90e8\u5206\u3092\u524d\u53d7\u91d1\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"i-7\">\u53c2\u8003\u8cc7\u6599<\/span><\/h3>\n\n\n\n<ul>\n<li><a href=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/ota-tatsuya-point-of-view\/2018-10-01.html\" target=\"_blank\" rel=\"noreferrer noopener\">EY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3000\u300c\u53d7\u6ce8\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u306b\u4fc2\u308b\u53ce\u76ca\u8a08\u4e0a\u300d<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/enterprisezine.jp\/article\/detail\/12802?p=2\" target=\"_blank\" rel=\"noopener\" title=\"\">EnterpriseZine\u3000\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d7\u8a17\u958b\u767a\u306e\u53ce\u76ca\u8a8d\u8b58\u306f\u3053\u3046\u5909\u308f\u308b\u3001KPMG\u30b3\u30f3\u30b5\u30eb\u3001\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba\u306b\u8a0a\u304f\u300d<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306eSaaS\u4f01\u696d\u306e\u3088\u3046\u306b\u3001\u9867\u5ba2\u306e\u4f9d\u983c\u306b\u3088\u308a\u958b\u767a\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3057\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3082\u5c55\u958b\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u958b\u767a\u30b5\u30fc\u30d3\u30b9\u306e\u9032\u6357\u7ba1\u7406\u3084\u305d\u306e\u5b8c\u4e86\u6642\u671f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u7d99\u7d9a\u7684\u306a\u5f79\u52d9\u63d0\u4f9b\u306a\u3069\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u70b9\u304c\u6df7\u5728\u3057\u3001\u9867\u5ba2\u304b\u3089\u9802\u304f\u4ee3\u91d1\u306b\u524d\u53d7\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u53ce\u76ca\u3068\u306e\u533a\u5206\u7ba1\u7406\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002","protected":false},"author":8,"featured_media":1660,"template":"","tags":[30,36,50,58,10,21],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1659"}],"collection":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/types\/blog"}],"author":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/users\/8"}],"version-history":[{"count":2,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1659\/revisions"}],"predecessor-version":[{"id":9599,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1659\/revisions\/9599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/1660"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=1659"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=1659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}