{"id":2568,"date":"2021-04-09T18:21:47","date_gmt":"2021-04-09T09:21:47","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2568"},"modified":"2023-06-07T18:19:18","modified_gmt":"2023-06-07T09:19:18","slug":"2021%e5%b9%b4%e3%81%8b%e3%82%89%e5%a4%89%e6%9b%b4%e3%81%a8%e3%81%aa%e3%81%a3%e3%81%9f%e5%a3%b2%e4%b8%8a%e3%81%ae%e8%a8%88%e4%b8%8a%e6%96%b9%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e5%a4%89%e6%9b%b4","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2568\/","title":{"rendered":"2021\u5e74\u304b\u3089\u5909\u66f4\u3068\u306a\u3063\u305f\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5\u3068\u306f\uff1f\u5909\u66f4\u70b9\u3092\u4e01\u5be7\u306b\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/04\/changed_based_on_IFRS-main-1024x538.png\" alt=\"2021\u5e74\u304b\u3089\u5909\u66f4\u3068\u306a\u3063\u305f\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5\u3068\u306f\uff1f\u5909\u66f4\u70b9\u3092\u4e01\u5be7\u306b\u89e3\u8aac\uff01\" class=\"wp-image-2569\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/changed_based_on_IFRS-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/changed_based_on_IFRS-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/changed_based_on_IFRS-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/changed_based_on_IFRS-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>2021\u5e74\u304b\u3089\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u95a2\u3057\u3066\u5927\u304d\u306a\u5909\u5316\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306b\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u5927\u4f01\u696d\u306f\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5f93\u3063\u305f\u58f2\u4e0a\u306e\u8a8d\u8b58\u306b\u5909\u66f4\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u4f01\u696d\u4ee5\u5916\u306f\u4efb\u610f\u9069\u7528\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5f93\u6765\u306e\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u305f\u58f2\u4e0a\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u53ce\u76ca\u306e\u7ba1\u7406\u306f\u307e\u3059\u307e\u3059\u8907\u96d1\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u65e9\u3044\u6bb5\u968e\u3067\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3066\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308a\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\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306e\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5<\/a><ul><li><a href=\"#1\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3057\u307e\u3059<\/a><\/li><li><a href=\"#2\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u307e\u3059<\/a><\/li><li><a href=\"#3\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059<\/a><\/li><li><a href=\"#4\">\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u6bce\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3057\u307e\u3059<\/a><ul><li><a href=\"#1_X\">1. \u8abf\u6574\u3057\u305f\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u88fd\u54c1X\u306b\u5bfe\u3057\u3066\uff09<\/a><\/li><li><a href=\"#2-2\">2. \u4e88\u60f3\u30b3\u30b9\u30c8\u306b\u5229\u76ca\u76f8\u5f53\u984d\u3092\u52a0\u7b97\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><\/li><li><a href=\"#3-2\">3. \u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1 \uff08\u4fdd\u5b88\u5951\u7d04\u306b\u5bfe\u3057\u3066\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#5\">\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u304c\u4e0d\u53ef\u6b20\u306b<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u5b9a\u3081\u305f\u57fa\u6e96\u3067\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u30fb\u6307\u91dd\u3068\u3057\u3066\u65b0\u305f\u306b\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u30022021\u5e74\u304b\u3089\u4e0a\u5834\u4f01\u696d\u7b49\u304c\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u4f01\u696d\u304c\u88fd\u54c1\u3084\u5f79\u52d9\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u5f97\u308b\u3068\u304d\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u58f2\u4e0a\u3092\u3044\u3064\u30fb\u3044\u304f\u3089\u3067\u8a08\u4e0a\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u58f2\u639b\u91d1\u3042\u308b\u3044\u306f\u524d\u53d7\u91d1\u3068\u3057\u3066\u3001\u3044\u304f\u3089\u8a08\u4e0a\u3059\u3079\u304d\u304b\u3092\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3057\u305f<\/p>\n\n\n\n<p>\u3067\u3059\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3067\u306f\u3001\u300c\u58f2\u4e0a\u9ad8\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u5305\u62ec\u7684\u306a\u8aac\u660e\u304c\u3042\u308b\u3060\u3051\u3067\u3001\u5177\u4f53\u7684\u306a\u57fa\u6e96\u30fb\u6307\u91dd\u304c\u306a\u3044\u305f\u3081\u3001\u696d\u7a2e\u306b\u3088\u308a\u69d8\u3005\u306a\u89e3\u91c8\u304c\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u8fd1\u5e74\u306f\u3001<a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\" title=\"IFRS\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/a>\u306e\u4e16\u754c\u7684\u306a\u666e\u53ca\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u65e5\u7cfb\u4e0a\u5834\u4f01\u696d\u3082\u7a4d\u6975\u7684\u306bIFRS\u3092\u9069\u7528\u3059\u308b\u52d5\u304d\u3092\u898b\u305b\u3066\u3044\u308b\u3053\u3068\u3092\u3075\u307e\u3048\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u4e16\u754c\u6a19\u6e96\u306b\u306a\u308a\u3064\u3064\u3042\u308bIFRS\u3092\u610f\u8b58\u3057\u305f\u6574\u5099\u304c\u3059\u3059\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306e\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<p>\u65b0\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53ce\u76ca\uff08\u58f2\u4e0a\uff09\u306e\u8a8d\u8b58\u3092\u3001\u6b21\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u88fd\u54c1X\u3068\u88fd\u54c1X\u306e\u4fdd\u5b88\u5951\u7d04\u3092\u30bb\u30c3\u30c8\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u30d7\u30ed\u30bb\u30b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8ca9\u58f2\u5951\u7d04\u306e\u80cc\u666f\u306f\u3001\u6b21\u306e\u901a\u308a\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5f53\u671f\u9996\u306bA\u793e\u306fB\u793e\uff08\u9867\u5ba2\uff09\u3068\u3001\u88fd\u54c1X\u306e\u8ca9\u58f2\u30682\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u3002\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u88fd\u54c1\u8ca9\u58f2\u3068\u4fdd\u5b88\u5951\u7d04\u306e\u5bfe\u4fa1\u306e\u984d\u306f\u7dcf\u984d\u306712,000\u5343\u5186\u3067\u3059\u3002<\/li>\n\n\n\n<li>\u88fd\u54c1X\u306f\u7b2c3\u8005\u306b\u3082\u8ca9\u58f2\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u969b\u306e\u8ca9\u58f2\u4fa1\u683c\u306f10,000\u5343\u5186\u3067\u3059\u3002A\u793e\u306f\u88fd\u54c1X\u3092\u5f53\u671f\u9996\u306bB\u793e\u306b\u5f15\u304d\u6e21\u3057\u307e\u3057\u305f\u3002<\/li>\n\n\n\n<li>A\u793e\u306f\u5f53\u671f\u9996\u304b\u3089\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"1\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3057\u307e\u3059<\/span><\/h3>\n\n\n\n<p>A\u793e\u306fB\u793e\uff08\u9867\u5ba2\uff09\u3068\u3001\u300c\u88fd\u54c1\u306e\u8ca9\u58f2\u3001\u304a\u3088\u30732\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u300d\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u3053\u306e\u5951\u7d04\u3092\u53ce\u76ca\u8b58\u5225\u306e\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"2\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u307e\u3059<\/span><\/h3>\n\n\n\n<p>\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8b58\u5225\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f15\u3092\u53ce\u76ca\u306e\u8a8d\u8b58\u5358\u4f4d\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u3001\u4fdd\u5b88\u5951\u7d04\u306e\u5f79\u52d9\u63d0\u4f9b\u5206\u3092\u5206\u96e2\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"3\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059<\/span><\/h3>\n\n\n\n<p>\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u309212,000\u5343\u5186\u3068\u7b97\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u53ce\u76ca\u7dcf\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"4\">\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u6bce\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3057\u307e\u3059<\/span><\/h3>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d12,000\u5343\u5186\u3092\u3001\u88fd\u54c1X\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u3001\u4fdd\u5b88\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u306b\u914d\u5206\u3057\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u65b9\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"1_X\">1. \u8abf\u6574\u3057\u305f\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u88fd\u54c1X\u306b\u5bfe\u3057\u3066\uff09<\/span><\/h4>\n\n\n\n<p>\u500b\u5225\u306b\u88fd\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3057\u3001\u7b2c3\u8005\u306b\u8ca9\u58f2\u3059\u308b\u4fa1\u683c\u3092\u88fd\u54c1\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u3057\u307e\u3059\u3002\u4eca\u56de\u3001\u88fd\u54c1X\u306f\u7b2c3\u8005\u306b10,000\u5343\u5186\u3067\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u4fa1\u683c\u304c\u88fd\u54c1\uff38\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"2-2\">2. \u4e88\u60f3\u30b3\u30b9\u30c8\u306b\u5229\u76ca\u76f8\u5f53\u984d\u3092\u52a0\u7b97\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/h4>\n\n\n\n<p>\u500b\u5225\u306b\u88fd\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u88fd\u54c1\u306e\u30b3\u30b9\u30c8\u306b\u9069\u5207\u306a\u5229\u76ca\u76f8\u5f53\u984d\u3092\u52a0\u7b97\u3057\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u88fd\u54c1X\u306f\u7b2c3\u8005\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u56de\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"3-2\">3. \u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1 \uff08\u4fdd\u5b88\u5951\u7d04\u306b\u5bfe\u3057\u3066\uff09<\/span><\/h4>\n\n\n\n<p>\u5951\u7d04\u7dcf\u984d\u304b\u3089\u3001\u4e0a\u8a18\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u628a\u63e1\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u3082\u3063\u3066\u53d6\u5f15\u4fa1\u683c\u3068\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4eca\u56de\u306f\u4fdd\u5b88\u5951\u7d04\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3082\u306e\u3068\u4eee\u5b9a\u3057\u3001\u4fdd\u5b88\u5951\u7d04\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u5951\u7d04\u7dcf\u984d12,000\u5343\u5186\u304b\u3089\u3001\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u88fd\u54c1X\u304c10,000\u5343\u5186\u3068\u8b58\u5225\u3055\u308c\u305f\u305f\u3081\u3001\u305d\u306e\u6b8b\u4f59\u306e2,000\u5343\u5186\u304c\u3001\u4fdd\u5b88\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u7b97\u5b9a\u3055\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\/04\/distribution_of_transaction_prices-1024x1024.png\" alt=\"\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u6bce\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\" class=\"wp-image-2570\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/distribution_of_transaction_prices-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/distribution_of_transaction_prices-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/distribution_of_transaction_prices-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/distribution_of_transaction_prices-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/distribution_of_transaction_prices.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"5\">\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059<\/span><\/h3>\n\n\n\n<p>\u88fd\u54c1X\u306e\u8ca9\u58f2\u306f\u3001\u88fd\u54c1X\u3092\u9867\u5ba2\u306b\u5f15\u6e21\u3057\u305f\u6642\u306b\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u3068\u5224\u65ad\u3057\u3066\u3001\u88fd\u54c1\u3092\u5f15\u304d\u308f\u305f\u3057\u305f\u5f53\u671f\u9996\u306b\u3001\u53ce\u76ca10,000\u5343\u5186\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f2\u5e74\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u5224\u65ad\u3057\u3001\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u306e 2 \u5e74\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u52d9\u63d0\u4f9b\u671f\u9593\uff08\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u671f\u9593\uff09\u306f\u5f53\u671f\u306e\u307f\u3067\u3059\u306e\u3067\u3001\u53d6\u5f15\u5951\u7d042,000\u5343\u5186\u306e\u3046\u3061\u3001\u5f53\u671f\u306b\u5bfe\u5fdc\u3059\u308b\u5206\u306e1,000\u5343\u5186\uff082\u5e74\u9593\u306e1\/2\uff09\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u51fa\u5178\uff09<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u516c\u8868<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u304c\u4e0d\u53ef\u6b20\u306b<\/span><\/h2>\n\n\n\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u901a\u5e38\u696d\u52d9\u3092\u3053\u306a\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u5bfe\u5fdc\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u58f2\u4e0a\u3092\u9069\u6b63\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u6d3b\u52d5\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u8981\u306a\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u3053\u306e\u5bfe\u5fdc\u306b\u306f\u614e\u91cd\u306a\u5224\u65ad\u3068\u9069\u5207\u306a\u8a8d\u8b58\u30d7\u30ed\u30bb\u30b9\u306e\u5236\u5b9a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5951\u7d04\u306b\u304a\u3051\u308b\u88fd\u54c1\u8ca9\u58f2\u3092\u517c\u306d\u305f\u5951\u7d04\u3084\u3001\u524d\u8ff0\u306e\u88fd\u54c1X\u306e\u4fdd\u5b88\u5951\u7d04\u306e\u3088\u3046\u306b\u3001\u8907\u5408\u3057\u305f\u53d6\u5f15\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5951\u7d04\u3054\u3068\u306b\u8a8d\u8b58\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u8ca9\u58f2\u3042\u308b\u3044\u306f<a href=\"\/invoice\/functions\/billings\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u8acb\u6c42\u6a5f\u80fd<\/a>\u306b\u512a\u308c\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u8a8d\u8b58\u30d7\u30ed\u30bb\u30b9\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3057\u3001\u304b\u3064\u9069\u5207\u306a\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3082\u53ef\u80fd\u306b\u3067\u304d\u307e\u3059\u3002\u9867\u5ba2\u304c\u5951\u7d04\u6642\u306b\u4e00\u62ec\u3057\u3066\u5165\u91d1\u3057\u3066\u304f\u308b\u5834\u5408\u306f<a href=\"\/invoice\/functions\/advance-payment\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u524d\u53d7\u7ba1\u7406<\/a>\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5951\u7d04\u306b\u57fa\u3065\u3044\u305f\u8acb\u6c42\u984d\u3092\u30b7\u30b9\u30c6\u30e0\u3067\u4e00\u5143\u7684\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001<a href=\"\/invoice\/solution\/advances-received\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u58f2\u639b\u91d1\u3068\u524d\u53d7\u91d1\u3092\u81ea\u52d5\u7684\u306b\u533a\u5225<\/a>\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3057\u3001\u9069\u5207\u306a\u524d\u53d7\u91d1\u306e\u53d6\u308a\u5d29\u3057\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u3078\u5951\u7d04\u91d1\u984d\u3092\u4e00\u62ec\u8acb\u6c42\u3057\u305f\u5f8c\u306b\u3001\u5404\u6708\u306b\u3066\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3042\u308b\u3044\u306f\u4fdd\u5b88\u5951\u7d04\u90e8\u5206\u3092\u58f2\u4e0a\u8a08\u4e0a\u3057\u3001\u30af\u30ed\u30b9\u30bb\u30eb\u3084\u88fd\u54c1X\u306e\u3088\u3046\u306a\u53d6\u5f15\u90e8\u5206\u306f\u3001\u5bfe\u8c61\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u88fd\u54c1\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3057\u305f\u6642\u70b9\u3067\u3001<a href=\"\/invoice\/functions\/accounting\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u58f2\u4e0a\u3092\u8a08\u4e0a<\/a>\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8acb\u6c42\u660e\u7d30\u3092\u62c5\u5f53\u4e8b\u696d\u90e8\u9580\u3084\u62c5\u5f53\u8005\u6bce\u306b\u96c6\u8a08\u3059\u308b\u6a5f\u80fd\u306b\u3088\u308a\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u7ba1\u7406\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u696d\u7e3e\u8a55\u4fa1\u306b\u3082\u5f79\u7acb\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"2021\u5e74\u306b\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u95a2\u3057\u3066\u5927\u304d\u306a\u5909\u5316\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u4e3b\u306b\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u5927\u4f01\u696d\u306f\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5f93\u3063\u305f\u58f2\u4e0a\u306e\u8a8d\u8b58\u306b\u5909\u66f4\u3057\u305f\u305f\u3081\u3067\u3059\u3002\n\u3053\u308c\u3089\u4f01\u696d\u4ee5\u5916\u306f\u3001\u5f93\u6765\u306e\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u305f\u58f2\u4e0a\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u53ce\u76ca\u306e\u7ba1\u7406\u306f\u307e\u3059\u307e\u3059\u8907\u96d1\u5316\u3057\u3066\u3044\u304d\u3001\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3066\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002","protected":false},"author":8,"featured_media":2569,"template":"","tags":[35,41,36,10],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2568"}],"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":3,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2568\/revisions"}],"predecessor-version":[{"id":9782,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2568\/revisions\/9782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/2569"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=2568"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=2568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}