{"id":2152,"date":"2021-02-03T13:54:06","date_gmt":"2021-02-03T04:54:06","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2152"},"modified":"2023-06-07T14:07:07","modified_gmt":"2023-06-07T05:07:07","slug":"2021%e5%b9%b44%e6%9c%88%e3%82%b9%e3%82%bf%e3%83%bc%e3%83%88%ef%bc%81%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e3%81%ae%e5%b0%8e%e5%85%a5%e3%81%ab%e4%bc%b4%e3%81%84%e5%bb%ba%e8%a8%ad","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2152\/","title":{"rendered":"2021\u5e744\u6708\u30b9\u30bf\u30fc\u30c8\uff01\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u5efa\u8a2d\u696d\u754c\u3067\u751f\u3058\u308b\u5909\u5316\u3068\u5f71\u97ff\u3068\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-main-1024x538.png\" alt=\"2021\u5e744\u6708\u30b9\u30bf\u30fc\u30c8\uff01\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u5efa\u8a2d\u696d\u754c\u3067\u751f\u3058\u308b\u5909\u5316\u3068\u5f71\u97ff\u3068\u306f\uff1f\" class=\"wp-image-2362\"\/><\/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>2021\u5e744\u6708\u304b\u3089\u58f2\u4e0a\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u7279\u306b\u5efa\u8a2d\u696d\u754c\u3067\u306f\u3001\u696d\u754c\u3068\u3057\u3066\u306e\u7279\u6b8a\u6027\u3082\u3042\u308a\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u65b9\u3005\u306f\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u672c\u7a3f\u3067\u306f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u5efa\u8a2d\u696d\u754c\u3067\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306a\u5909\u5316\u3084\u5f71\u97ff\u304c\u751f\u3058\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u8ad6\u3058\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\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u5efa\u8a2d\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u5909\u5316\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-3\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u6211\u304c\u56fd\u3067\u306f\u3001\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u3057\u3066\u300c\u58f2\u4e0a\u9ad8\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u306a\u3069\u306e\u8ca9\u58f2\u307e\u305f\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u3060\u3051\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u66d6\u6627\u306a\u3082\u306e\u3067\u3057\u305f\u3002\u3053\u306e\u305f\u3081\u3001\u58f2\u4e0a\u8a08\u4e0a\u306f\u696d\u754c\u3054\u3068\u306e\u72ec\u81ea\u30eb\u30fc\u30eb\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5efa\u8a2d\u696d\u754c\u3067\u306f\u3053\u308c\u307e\u3067\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u5de5\u4e8b\u5951\u7d04\u57fa\u6e96\uff09\u306b\u5f93\u3063\u3066\u58f2\u4e0a\u8a08\u4e0a\u3092\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u5de5\u4e8b\u5951\u7d04\u57fa\u6e96\u306b\u3088\u308b\u3068\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u3064\u3044\u3066\uff081\uff09\u5de5\u4e8b\u53ce\u76ca\u7dcf\u984d\u3001\uff082\uff09\u5de5\u4e8b\u539f\u4fa1\u7dcf\u984d\u3001\uff083\uff09\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u5de5\u4e8b\u306e\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002\uff081\uff09\u304b\u3089\uff083\uff09\u306e\u5168\u3066\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u3092\u9069\u7528\u3057\u3001\u9032\u6357\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u308c\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3001\u5de5\u4e8b\u306e\u5b8c\u6210\u53ca\u3073\u5f15\u304d\u6e21\u3057\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u5168\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u5efa\u8a2d\u696d\u754c\u72ec\u7279\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u7570\u696d\u7a2e\u306b\u3082\u901a\u3058\u308b\u4e00\u822c\u7684\u306a\u30eb\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304c\u5404\u696d\u754c\u306b\u5b58\u5728\u3057\u305f\u305f\u3081\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u30922018\u5e743\u6708\u306b\u516c\u8868\u3057\u30012021\u5e744\u6708\u304b\u3089\u307e\u305a\u306f\u5927\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u304c\u3001\u4f01\u696d\u304c\u5951\u7d04\u5185\u5bb9\u3092\u5c65\u884c\u3057\u305f\u6642\u70b9\u3067\u3001\u9867\u5ba2\u304c\u652f\u6255\u3046\u5bfe\u4fa1\u306e\u984d\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3082\u3063\u3068\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u30665\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\uff081\uff09\u5951\u7d04\u306e\u8b58\u5225\u3001\uff082\uff09\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3001\uff083\uff09\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u3001\uff084\uff09\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u3001\uff085\uff09\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3053\u308c\u3089\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u4e2d\u3067\u5efa\u8a2d\u696d\u306b\u95a2\u9023\u3057\u3066\u554f\u984c\u3068\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u30922\u70b9\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u5efa\u8a2d\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u5909\u5316\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n\n\n\n<p>\u7b2c\u4e00\u306b\uff081\uff09\u5951\u7d04\u306e\u8b58\u5225\u3067\u306f\u3001\u5951\u7d04\u5185\u5bb9\u306b\u5bfe\u3059\u308b\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u3092\u3082\u3063\u3066\u5951\u7d04\u6210\u7acb\u3068\u307f\u306a\u3059\u306e\u304c\u6c11\u6cd5\u4e0a\u306e\u539f\u5247\u3068\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5efa\u8a2d\u696d\u3067\u306f\u7279\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3051\u308b\u5408\u610f\u306e\u6210\u7acb\u3092\u4e00\u5f8b\u306b\u898f\u5b9a\u306e\u304c\u56f0\u96e3\u306a\u5834\u5408\u3082\u591a\u3044\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5efa\u8a2d\u5de5\u4e8b\u3067\u306f\u9867\u5ba2\u3068\u306e\u9593\u3067\u91d1\u984d\u3084\u5de5\u671f\u304c\u672a\u5b9a\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u5de5\u4e8b\u3092\u958b\u59cb\u3057\u305f\u308a\u3001\u5de5\u4e8b\u5185\u5bb9\u306e\u4e00\u90e8\u304c\u672a\u5b9a\u3067\u3082\u8a08\u753b\u304c\u65e2\u306b\u56fa\u307e\u3063\u3066\u3044\u308b\u90e8\u5206\u306b\u9650\u3063\u3066\u7740\u5de5\u3059\u308b\u5834\u5408\u3082\u5c11\u306a\u304f\u306a\u3044\u306e\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3078\u306e\u660e\u78ba\u306a\u5408\u610f\u304c\u306a\u304f\u3068\u3082\u3001\u5de5\u4e8b\u306e\u9032\u6357\u72b6\u6cc1\u3092\u52d8\u6848\u3057\u3066\u5b9f\u8cea\u7684\u306b\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u3068\u307f\u306a\u305b\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u500b\u5225\u5177\u4f53\u7684\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u5834\u306e\u72b6\u6cc1\u306b\u5373\u3057\u305f\u5224\u65ad\u304c\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u5b9f\u8cea\u7684\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5546\u696d\u65bd\u8a2d\u306e\u5efa\u8a2d\u5de5\u4e8b\u306e\u4e2d\u3067\u3001\u8ffd\u52a0\u3068\u3057\u3066\u672c\u4f53\u5de5\u4e8b\u3068\u306f\u7570\u306a\u308b\u9867\u5ba2\u304b\u3089\u30c6\u30ca\u30f3\u30c8\u5de5\u4e8b\u3092\u53d7\u6ce8\u3057\u305f\u5834\u5408\u3001\u305f\u3068\u3048\u5951\u7d04\u76f8\u624b\u304c\u7570\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u4e00\u4f53\u7684\u306a\u5de5\u4e8b\u3068\u5224\u65ad\u3067\u304d\u308c\u3070\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u9006\u306b\u3001\u4e00\u3064\u306e\u5951\u7d04\u3067\u3042\u3063\u3066\u3082\u89e3\u4f53\u5de5\u4e8b\u3068\u672c\u4f53\u5de5\u4e8b\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u3048\u307e\u3059\u3002\u3000&nbsp;<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u306b\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3067\u306f\u3001\uff081\uff09\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u304b\u3001\uff082\uff09\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u306e\u304b\u306e\u5224\u65ad\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u3092\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u3001\uff081\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u5c65\u884c\u7fa9\u52d9\u306e\u9032\u6357\u72b6\u6cc1\u306b\u5f93\u3044\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\uff082\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\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\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-1024x1024.png\" alt=\"\u5efa\u8a2d\u696d\u754c\u3067\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u30dd\u30a4\u30f3\u30c8\" class=\"wp-image-2154\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_standard_points_in_the_construction_industry.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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