{"id":2198,"date":"2021-02-15T13:46:21","date_gmt":"2021-02-15T04:46:21","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2198"},"modified":"2023-06-07T14:34:26","modified_gmt":"2023-06-07T05:34:26","slug":"%e5%95%86%e5%93%81%e5%88%b8%e3%83%bb%e3%82%af%e3%83%bc%e3%83%9d%e3%83%b3%e5%88%b8%e7%ad%89%e3%81%ae%e4%ba%8b%e5%89%8d%e3%83%81%e3%83%a3%e3%83%bc%e3%82%b8%e5%9e%8b%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2198\/","title":{"rendered":"\u5546\u54c1\u5238\u30fb\u30af\u30fc\u30dd\u30f3\u5238\u7b49\u306e\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u578b\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-main-1024x538.png\" alt=\"\u5546\u54c1\u5238\u30fb\u30af\u30fc\u30dd\u30f3\u5238\u7b49\u306e\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u578b\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u30dd\u30a4\u30f3\u30c8\" class=\"wp-image-2199\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-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>\u5546\u54c1\u5238\u3001\u30af\u30fc\u30dd\u30f3\u5238\u3001\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u578b\u30b5\u30fc\u30d3\u30b9\u306a\u3069\uff08\u4ee5\u4e0b\u5546\u54c1\u5238\u7b49\uff09\u306e\u524d\u53d7\u91d1\u304c\u30b5\u30fc\u30d3\u30b9\u3088\u308a\u3082\u5148\u306b\u5165\u91d1\u3055\u308c\u308b\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u53ce\u76ca\u306f\u7d04\u5b9a\u3057\u305f\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u3066\u9867\u5ba2\u304c\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u70b9\u3067\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\">\u884c\u4f7f\u90e8\u5206\u3068\u975e\u884c\u4f7f\u90e8\u5206\u306e\u53ce\u76ca\u8a8d\u8b58<\/a><ul><li><a href=\"#i-2\">\u2460\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u70b9\u306e\u51e6\u7406\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-3\">\u2461\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u3068\u304d\u3064\u307e\u308a\u6d88\u8cbb\u8005\u304c\u5165\u91d1\u30c1\u30e3\u30fc\u30b8\u3055\u308c\u3066\u3044\u305f\u6a29\u5229\u3092\u3082\u3063\u3066\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u3068\u304d<\/a><\/li><li><a href=\"#53\">\u2462\u975e\u884c\u4f7f\u90e8\u5206\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd53\u9805\uff09\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u4f8b\u793a\u306b\u3088\u308b\u691c\u8a0e<\/a><ul><li><a href=\"#i-5\">\u691c\u8a0e<\/a><\/li><li><a href=\"#i-6\">\u8a08\u7b97\u3000<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<p>\u3067\u306f\u3001\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u70b9\u3068\u306f\u3069\u306e\u6642\u70b9\u3092\u6307\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u7b54\u3048\u306f\u3001\u5148\u306b\u767a\u884c\u3057\u3066\u3044\u305f\u5546\u54c1\u5238\u7b49\u3092\u4f7f\u7528\u3057\u305f\u3068\u304d\u307e\u305f\u306f\u5546\u54c1\u5238\u7b49\u3092\u4f7f\u7528\u3057\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u305f\u3068\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3057\u3066\u5546\u54c1\u5238\u7b49\u3092\u4f7f\u7528\u3057\u305f\u3068\u304d\u307e\u305f\u306f\u5546\u54c1\u5238\u7b49\u3092\u4f7f\u7528\u3057\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u305f\u3068\u304d\u306b\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u5546\u54c1\u5238\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u7279\u5fb4\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u524d\u53d7\u91d1\u3092\u3001\u6708\u984d\u306e\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3067\u306f\u306a\u304f\u305d\u306e\u90fd\u5ea6\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u884c\u4f7f\u306b\u3088\u308a\u6d88\u8cbb\u3059\u308b<\/li>\n\n\n\n<li>BtoB\u3067\u306f\u306a\u304fBtoC\u3067\u591a\u6570\u306e\u500b\u4eba\u6d88\u8cbb\u8005\u3068\u306e\u53d6\u5f15\u304c\u30e1\u30a4\u30f3\u3067\u3042\u308a\u3001\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u91d1\u984d\u304c\u4f7f\u308f\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<\/ol>\n\n\n\n<p>\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u5546\u54c1\u5238\u3001\u30af\u30fc\u30dd\u30f3\u5238\u3001\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u306f\u3001\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u307e\u305f\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3057\u305f\u8a3c\u66f8\u7b49\u306b\u8a72\u5f53\u3057\u3001\u305d\u306e\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u306e\u6642\u306b\u304a\u3044\u3066\u5c65\u884c\u7fa9\u52d9\u304c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c39\u53f7\u300c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u300d\u306b\u3088\u308a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u4e0a\u8a181.\u306e\u3088\u3046\u306b\u6708\u984d\u3067\u306f\u306a\u304f\u3042\u3048\u3066\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u90fd\u5ea6\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u884c\u4f7f\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u70b9\u306f\u4e00\u6642\u70b9\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f2.\u306e\u3088\u3046\u306b\u4e8b\u524d\u30c1\u30e3\u30fc\u30b8\u3059\u308b\u6d88\u8cbb\u8005\u304c\u4e8b\u696d\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f\u500b\u4eba\u6d88\u8cbb\u8005\u3092\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u4f7f\u308f\u308c\u305a\u306b\u6a29\u5229\u304c\u6d88\u6ec5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3068\u304d\u3001\u8fd4\u91d1\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u305d\u306e\u652f\u914d\u306f\u9867\u5ba2\u306e\u624b\u304b\u3089\u96e2\u308c\u308b\u305f\u3081\u6a29\u5229\u3092\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\u90e8\u5206\u306f\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u884c\u4f7f\u90e8\u5206\u3068\u975e\u884c\u4f7f\u90e8\u5206\u306e\u53ce\u76ca\u8a8d\u8b58<\/span><\/h2>\n\n\n\n<p>\u5546\u54c1\u5238\u7b49\u306e\u53d6\u5f15\u306e\u6d41\u308c\u3092\u8ffd\u3044\u306a\u304c\u3089\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5546\u54c1\u5238\u7b49\u306e\u53d6\u5f15\u306f<strong>\u2460\u524d\u53d7\u91d1\u306e\u5165\u91d1<\/strong>\u3001<strong>\u2461\u30b5\u30fc\u30d3\u30b9\u306e\u884c\u4f7f\uff08\u884c\u4f7f\u90e8\u5206\u306e\u53ce\u76ca\u8a8d\u8b58\uff09<\/strong>\u3001<strong>\u2462\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u90e8\u5206\u306e\u76f8\u6bba\uff08\u975e\u884c\u4f7f\u90e8\u5206\u306e\u53ce\u76ca\u8a8d\u8b58\uff09<\/strong>\u306e\u6d41\u308c\u3067\u884c\u308f\u308c\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_process_for_gift_certificates-1024x1024.png\" alt=\"\u5546\u54c1\u5238\u7b49\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u6d41\u308c\" class=\"wp-image-2200\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/revenue_recognition_process_for_gift_certificates.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u2460\u5165\u91d1\u3092\u53d7\u3051\u305f\u6642\u70b9\u306e\u51e6\u7406\u306b\u3064\u3044\u3066<\/span><\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e9678\u3067\u306f\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u9867\u5ba2\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u305f\u6642\u306b\u652f\u6255\u3092\u53d7\u3051\u305f\u91d1\u984d\u3067\u5951\u7d04\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u8ca0\u50b5\u3001\u4f8b\u3048\u3070\u524d\u53d7\u91d1\u3084\u9810\u308a\u91d1\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u2461\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u3068\u304d\u3064\u307e\u308a\u6d88\u8cbb\u8005\u304c\u5165\u91d1\u30c1\u30e3\u30fc\u30b8\u3055\u308c\u3066\u3044\u305f\u6a29\u5229\u3092\u3082\u3063\u3066\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u3068\u304d<\/span><\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd52\u9805\u3067\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u5f53\u8a72\u5951\u7d04\u8ca0\u50b5\u306e\u6d88\u6ec5\u3092\u8a8d\u8b58\u3057\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u53d7\u3051\u3066\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u90542-1-39\u300c\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306e\u767a\u884c\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f\u300d\u3067\u3082\u6cd5\u4eba\u304c\u5546\u54c1\u5f15\u63db\u5238\u7b49\u3092\u767a\u884c\u3059\u308b\u3068\u3068\u3082\u306b\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u305d\u306e\u5546\u54c1\u306e\u5f15\u6e21\u3057\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u5fdc\u3058\u3066\u305d\u306e\u5546\u54c1\u306e\u5f15\u6e21\u3057\u7b49\u306e\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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