{"id":1707,"date":"2020-11-13T13:58:22","date_gmt":"2020-11-13T04:58:22","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=1707"},"modified":"2023-11-22T17:55:14","modified_gmt":"2023-11-22T08:55:14","slug":"%e5%89%8d%e5%8f%97%e9%87%91%e3%81%ae%e8%bf%94%e9%87%91%e3%81%8c%e7%99%ba%e7%94%9f%e3%81%99%e3%82%8b%e8%a6%81%e5%9b%a0%e3%81%a8%e3%81%af%ef%bc%9f%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%81%af%e3%81%a9","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/1707\/","title":{"rendered":"\u524d\u53d7\u91d1\u306e\u8fd4\u91d1\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u3068\u306f\uff1f\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u3059\u308b\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\/refund_of_advance_payments_received-main-1024x538.png\" alt=\"\u524d\u53d7\u91d1\u306e\u8fd4\u91d1\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u3068\u306f\uff1f\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u3059\u308b\uff1f\" class=\"wp-image-1708\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-main.png 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>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u578b\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u306f\u3001\u9867\u5ba2\u304c\u5951\u7d04\u306b\u57fa\u3065\u3044\u305f\u5bfe\u4fa1\u3092\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u3078\u305d\u306e\u5bfe\u4fa1\u306b\u898b\u5408\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8ab2\u91d1\u4f53\u7cfb\u306f\u4e00\u822c\u7684\u306b\u6708\u984d\u5236\u304c\u6700\u3082\u591a\u304f\u3001\u6570\u304b\u6708\u9593\u306e\u5951\u7d04\u3001\u5e74\u9593\u5951\u7d04\u304c\u3042\u308a\u3001\u81ea\u52d5\u66f4\u65b0\u5951\u7d04\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u591a\u69d8\u306a\u8acb\u6c42\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304c\u4e00\u5b9a\u671f\u9593\u5206\u306e\u4ee3\u91d1\u3092\u524d\u6255\u3044\u3059\u308b\u3053\u3068\u3067\u5272\u5f15\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u304b\u3089\u307f\u308c\u3070\u3001\u5f79\u52d9\u63d0\u4f9b\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5c06\u6765\u306e\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u53ce\u76ca\u306b\u8a08\u4e0a\u305b\u305a\u300c\u524d\u53d7\u91d1\u300d\u3068\u3057\u3066\u8a8d\u8b58\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\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u524d\u53d7\u91d1\u306e\u5b9a\u7fa9<\/a><\/li><li><a href=\"#i-2\">\u524d\u53d7\u91d1\u306e\u8fd4\u91d1\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u3068\u4f1a\u8a08\u51e6\u7406<\/a><ul><li><a href=\"#i-3\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5951\u7d04\u306e\u89e3\u7d04<\/a><\/li><li><a href=\"#i-4\">\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ul><li><a href=\"#i-5\">\u9867\u5ba2\u90fd\u5408\u306b\u3088\u308b\u89e3\u7d04\u3067\u524d\u53d7\u91d1\u3092\u9867\u5ba2\u306b\u8fd4\u91d1\u3057\u306a\u3044\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-6\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><li><a href=\"#i-7\">\u9867\u5ba2\u90fd\u5408\u306b\u3088\u308b\u89e3\u7d04\u3067\u524d\u53d7\u91d1\u3092\u9867\u5ba2\u306b\u8fd4\u91d1\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-8\">\u524d\u53d7\u91d1\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u306f\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u6c7a\u307e\u308b<\/a><ul><li><a href=\"#i-9\">\u53ce\u76ca\u306e\u8a08\u4e0a\u5358\u4f4d<\/a><\/li><li><a href=\"#i-10\">\u8a08\u4e0a\u6642\u671f\u304a\u3088\u3073\u8a08\u4e0a\u984d<\/a><ul><li><a href=\"#i-11\">\u30fb\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u540c\u696d\u4ed6\u793e\u3067\u3082\u898b\u3089\u308c\u308b\u3088\u3046\u306a\u3001\u4e00\u822c\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3067\u3042\u308b\u304b\u3069\u3046\u304b<\/a><\/li><li><a href=\"#i-12\">\u30fb\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306e\u5225\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30b7\u30b9\u30c6\u30e0\u3068\u7d50\u5408\u3055\u305b\u308b\u91cd\u8981\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3084\u3001\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u306b\u3088\u308a\u63d0\u4f9b\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u8457\u3057\u304f\u6a5f\u80fd\u4fee\u6b63\u3055\u308c\u308b\u3053\u3068\u3067\u9867\u5ba2\u4ed5\u69d8\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/a><\/li><\/ul><\/li><li><a href=\"#i-13\">\u53c2\u8003\u8cc7\u6599<\/a><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u524d\u53d7\u91d1\u306e\u5b9a\u7fa9<\/span><\/h2>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53d6\u5f15\u3067\u306f\u524d\u6255\u3044\u3092\u53d7\u3051\u305f\u91d1\u984d\u306e\u3046\u3061\u30b5\u30fc\u30d3\u30b9\u672a\u63d0\u4f9b\u671f\u9593\u306b\u5fdc\u3058\u305f\u91d1\u984d\u304c\u300c\u524d\u53d7\u91d1\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u63d0\uff1a\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u306b\u3088\u308a12\u304b\u6708\u5206\u306e\u4ee3\u91d1\u3092\u4e00\u62ec\u3067\u53ce\u53d7\u6642<\/p>\n\n\n\n<ul>\n<li>\u901a\u5e38\u3067\u306f\u3072\u3068\u6708\u3042\u305f\u308a1,100\u5186\u3001\u6bce\u6708\u652f\u6255\u3044\u6642\u306e\u5e74\u9593\u7d2f\u8a08\u984d\u306f13,200\u5186<\/li>\n\n\n\n<li>\u9867\u5ba2\u306f\u524d\u6255\u3044\u306b\u3088\u308b10\uff05\u5272\u5f15\u3092\u76ee\u7684\u306b11,880\u5186\u3092\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u306b\u4e00\u62ec\u3067\u652f\u6255\u3044<\/li>\n\n\n\n<li>\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b1\u304b\u6708\u7d4c\u904e\u5f8c\u306e\u524d\u53d7\u91d1\u306e\u6b8b\u9ad8\u306f11,880\u5186\u306e11\u304b\u6708\u00f712\u304b\u6708\u306710,890\u5186<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u524d\u53d7\u91d1\u306e\u8fd4\u91d1\u304c\u767a\u751f\u3059\u308b\u8981\u56e0\u3068\u4f1a\u8a08\u51e6\u7406<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5951\u7d04\u306e\u89e3\u7d04<\/span><\/h3>\n\n\n\n<p>\u4e00\u822c\u7684\u306a\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5951\u7d04\u306f\u3001\u9867\u5ba2\u304c\u3044\u3064\u3067\u3082\u5951\u7d04\u3067\u304d\u308b\u53cd\u9762\u3001\u3044\u3064\u3067\u3082\u89e3\u7d04\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3001\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u5951\u7d04\u66f8\u306b\u8fd4\u91d1\u30dd\u30ea\u30b7\u30fc\u3092\u660e\u8a18\u3057\u3066\u304a\u308a\u3001\u304a\u304a\u3080\u306d\u4ee5\u4e0b\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u5bfe\u5fdc\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u9867\u5ba2\u90fd\u5408\u306e\u5834\u5408\u306f\u3044\u304b\u306a\u308b\u4e8b\u60c5\u304c\u3042\u3063\u3066\u3082\u8fd4\u91d1\u306f\u3057\u306a\u3044<br>\uff08\u305f\u3068\u3048\u3070\u5951\u7d04\u306e\u9014\u4e2d\u3067\u89e3\u7d04\u304c\u3042\u3063\u3066\u3082\u3001\u6b8b\u308a\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u4ee3\u91d1\u306e\u8fd4\u91d1\u306f\u3057\u306a\u3044\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u89e3\u7d04\u306b\u4f34\u3046\u9055\u7d04\u91d1\u3092\u5dee\u5f15\u3044\u3066\u9867\u5ba2\u306b\u8fd4\u91d1\u3059\u308b<br>\uff08\u305f\u3068\u3048\u3070\u534a\u5e74\u9593\u672a\u7d4c\u904e\u6642\u306e\u89e3\u7d04\u6642\u306b\u306f\u534a\u5e74\u5206\u306b\u76f8\u5f53\u3059\u308b\u4ee3\u91d1\u3092\u9055\u7d04\u91d1\u3068\u3057\u3066\u53ce\u53d7\u3057\u3001\u6b8b\u308a\u3092\u8fd4\u91d1\u3059\u308b\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u30b5\u30fc\u30d3\u30b9\u672a\u63d0\u4f9b\u671f\u9593\u306b\u5fdc\u3058\u3066\u9867\u5ba2\u306b\u8fd4\u91d1\u3059\u308b<br>\uff08\u305f\u3068\u3048\u307011\u304b\u6708\u9593\u306e\u672a\u7d4c\u904e\u671f\u9593\u304c\u3042\u308c\u3070\u305d\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u4ee3\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u306a\u3069\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u4f1a\u8a08\u51e6\u7406<\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-5\">\u9867\u5ba2\u90fd\u5408\u306b\u3088\u308b\u89e3\u7d04\u3067\u524d\u53d7\u91d1\u3092\u9867\u5ba2\u306b\u8fd4\u91d1\u3057\u306a\u3044\u5834\u5408<\/span><\/h4>\n\n\n\n<p>\u89e3\u7d04\u65e5\uff08\u3042\u308b\u3044\u306f\u5951\u7d04\u306e\u6709\u52b9\u65e5\uff09\u3092\u3082\u3063\u3066\u4e21\u8005\u306e\u5408\u610f\u306b\u57fa\u3065\u3044\u305f\u5951\u7d04\u7d42\u4e86\u65e5\u306b\u306a\u308a\u3001\u305d\u306e\u6642\u70b9\u3067\u524d\u53d7\u91d1\u306e\u5168\u984d\u3092\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-6\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-7\">\u9867\u5ba2\u90fd\u5408\u306b\u3088\u308b\u89e3\u7d04\u3067\u524d\u53d7\u91d1\u3092\u9867\u5ba2\u306b\u8fd4\u91d1\u3059\u308b\u5834\u5408<\/span><\/h4>\n\n\n\n<p>\u524d\u53d7\u91d1\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u30b5\u30fc\u30d3\u30b9\u672a\u63d0\u4f9b\u671f\u9593\u304c\u3044\u3064\u304b\u3089\u3044\u3064\u307e\u3067\u306b\u306a\u308b\u306e\u304b\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u9867\u5ba2\u304c\u89e3\u7d04\u306e\u7533\u3057\u51fa\u3092\u3057\u3066\u3082\u9867\u5ba2\u306f\u5f53\u6708\u672b\u307e\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3067\u304d\u308b\u3068\u5951\u7d04\u3067\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u7fcc\u6708\u306e\u6708\u521d\u65e5\u3092\u8d77\u7b97\u65e5\u3068\u3057\u3066\u5951\u7d04\u306e\u7d42\u4e86\u65e5\u307e\u3067\u3092\u6708\u5272\u308a\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u5f53\u6708\u5206\u307e\u3067\u3092\u53ce\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7fcc\u6708\u5206\u4ee5\u964d\u306b\u5bfe\u5fdc\u3059\u308b\u4ee3\u91d1\u3092\u524d\u53d7\u91d1\u306e\u8fd4\u91d1\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9055\u7d04\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u304c\u7d42\u4e86\u6642\u70b9\u3067\u305d\u306e\u9055\u7d04\u91d1\u3092\u4e00\u62ec\u3067\u53ce\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\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\/refund_of_advance_payments_received-1024x1024.png\" alt=\"\u524d\u53d7\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\u3057\u306a\u3044\u5834\u5408\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\" class=\"wp-image-1709\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/11\/refund_of_advance_payments_received.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\">\u524d\u53d7\u91d1\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u304b\u306f\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u6c7a\u307e\u308b<\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306b\u304a\u3044\u3066\u5305\u62ec\u7684\u306a\u53d6\u308a\u6c7a\u3081\u304c\u898b\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306f\u306a\u304f\u3001\u696d\u7a2e\u696d\u614b\u306b\u3088\u308a\u89e3\u91c8\u3055\u308c\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u306e\u6163\u7fd2\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u53ce\u76ca\u306e\u300c\u5b9f\u73fe\u4e3b\u7fa9\u300d\u306b\u3088\u308b\u8a8d\u8b58\u3068\u547c\u3093\u3067\u304a\u308a\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u3046\u306a\u300c\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u3088\u308b\u58f2\u4e0a\u9ad8\u306e\u8a8d\u8b58\u306f\u300c\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u8a8d\u8b58\u3055\u308c\u305f\u58f2\u4e0a\u9ad8\u306f\u300c\u767a\u751f\u4e3b\u7fa9\u300d\u306b\u57fa\u3065\u3044\u3066\u5bfe\u5fdc\u3059\u308b\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3089\u306b\u8a72\u5f53\u3057\u306a\u3044\u5206\u304c\u524d\u53d7\u91d1\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u3059\u304c\u8fd1\u5e74\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5e83\u304f\u5468\u77e5\u3055\u308c\u3064\u3064\u3042\u308b\u3053\u3068\u306a\u3069\u306b\u3088\u308a\u3001\u6211\u304c\u56fd\u3067\u3082\u53ce\u76ca\u306e\u8a8d\u8b58\u57fa\u6e96\u3092\u3088\u308a\u660e\u78ba\u5316\u3059\u308b\u6d41\u308c\u306b\u306a\u308a\u30012021\u5e744\u6708\u304b\u3089\u539f\u5247\u3068\u3057\u3066\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u306f\u4e0a\u5834\u4f01\u696d\u3084\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3001\u4e00\u5b9a\u306e\u5927\u4f01\u696d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u4ed8\u3051\u306b\u306a\u308b\u65e8\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u540c\u6642\u306b\u4e2d\u5c0f\u4f01\u696d\u306f\u5f93\u6765\u901a\u308a\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306a\u3069\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u8a8d\u3081\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u70b9\u3068\u3057\u3066\u30015\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a8d\u8b58\u306e\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u53ce\u76ca\u306e\u8a08\u4e0a\u5358\u4f4d<\/span><\/h3>\n\n\n\n<p>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u5951\u7d04\u3092\u540c\u6642\u306b\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u3044\u304f\u3089\u3092\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u5206\u3067\u3044\u304f\u3089\u3092\u4fdd\u5b88\u5951\u7d04\u5206\u3068\u3059\u3079\u304d\u304b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\">\u8a08\u4e0a\u6642\u671f\u304a\u3088\u3073\u8a08\u4e0a\u984d<\/span><\/h3>\n\n\n\n<p>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u304c\u9867\u5ba2\u306b\u5f15\u304d\u6e21\u3055\u308c\u3001\u9867\u5ba2\u304c\u5b8c\u5168\u306b\u5229\u7528\u53ef\u80fd\u3068\u306a\u3063\u305f\u6642\u671f\uff08\u691c\u53ce\u3055\u308c\u305f\u6642\uff09\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u3067\u306f\u30b9\u30c6\u30c3\u30d72\u306e\u300c\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u300d\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u901a\u5e38\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u3042\u308c\u3070\u53ce\u76ca\u306e\u8a8d\u8b58\u306b\u5927\u304d\u306a\u76f8\u9055\u306f\u306a\u3044\u306f\u305a\u3067\u3059\u304c\u3001\u8907\u5408\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u3042\u308b\u5834\u5408\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3068\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u5224\u65ad\u3092\u8981\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-11\">\u30fb\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u540c\u696d\u4ed6\u793e\u3067\u3082\u898b\u3089\u308c\u308b\u3088\u3046\u306a\u3001\u4e00\u822c\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3067\u3042\u308b\u304b\u3069\u3046\u304b<\/span><\/h4>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u306f\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u5b8c\u4e86\u3057\u9867\u5ba2\u304c\u4f7f\u7528\u53ef\u80fd\u306b\u306a\u3063\u305f\u6642\u70b9\u3092\u3082\u3063\u3066\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u307e\u3059\uff08\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u5225\u500b\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u8a8d\u8b58\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-12\">\u30fb\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306e\u5225\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30b7\u30b9\u30c6\u30e0\u3068\u7d50\u5408\u3055\u305b\u308b\u91cd\u8981\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3084\u3001\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u306b\u3088\u308a\u63d0\u4f9b\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u8457\u3057\u304f\u6a5f\u80fd\u4fee\u6b63\u3055\u308c\u308b\u3053\u3068\u3067\u9867\u5ba2\u4ed5\u69d8\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/span><\/h4>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u306f\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u53ce\u76ca\u306f\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306e\u5951\u7d04\u671f\u9593\u306a\u3069\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-13\">\u53c2\u8003\u8cc7\u6599<\/span><\/h3>\n\n\n\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-30\/\" target=\"_blank\" rel=\"noreferrer noopener\">Profession Journal\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u5fb9\u5e95\u89e3\u8aac\u3000\u3010\u7b2c\uff13\u56de\u3011<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/commentary\/revenue-recognition\/2019-07-29-03.html\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/commentary\/revenue-recognition\/2019-07-29-03.html\">EY\u3000\u4f01\u696d\u4f1a\u8a08\u30ca\u30d3\u3000\u7b2c3\u56de\uff1a\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/02.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/help.salesforce.com\/articleView?id=blng_rev_rec_policies_parent.htm&amp;type=5\" target=\"_blank\" rel=\"noreferrer noopener\">Salesforce\u3000\u53ce\u76ca\u8a8d\u8b58\u30dd\u30ea\u30b7\u30fc<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u578b\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u306f\u3001\u591a\u69d8\u306a\u8acb\u6c42\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304c\u4e00\u5b9a\u671f\u9593\u5206\u306e\u4ee3\u91d1\u3092\u524d\u6255\u3044\u3059\u308b\u3053\u3068\u3067\u5272\u5f15\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u304b\u3089\u307f\u308c\u3070\u3001\u5f79\u52d9\u63d0\u4f9b\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5c06\u6765\u306e\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u53ce\u76ca\u306b\u8a08\u4e0a\u305b\u305a\u300c\u524d\u53d7\u91d1\u300d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002","protected":false},"author":8,"featured_media":1708,"template":"","tags":[35,44,41,30,36,58,10,21],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1707"}],"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":5,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1707\/revisions"}],"predecessor-version":[{"id":11234,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/1707\/revisions\/11234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/1708"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=1707"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=1707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}