{"id":2576,"date":"2021-04-12T14:30:27","date_gmt":"2021-04-12T05:30:27","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2576"},"modified":"2023-06-08T12:19:50","modified_gmt":"2023-06-08T03:19:50","slug":"2021%e5%b9%b4%e3%81%ae%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e5%b0%8e%e5%85%a5%e3%81%ab%e3%82%88%e3%82%8b%e3%83%aa%e3%83%bc%e3%82%b9%e5%a5%91%e7%b4%84%e3%81%b8%e3%81%ae%e5%bd%b1","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2576\/","title":{"rendered":"2021\u5e74\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u53d7\u3051\u308b\u5927\u304d\u306a\u5f71\u97ff\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\/2021\/04\/lease_contract_2021-main-1024x538.png\" alt=\"2021\u5e74\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u3078\u306e\u5f71\u97ff\u3068\u306f\uff1f\" class=\"wp-image-2577\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_2021-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_2021-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_2021-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_2021-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\u306f\u4f1a\u8a08\u5b9f\u52d9\u304c\u5927\u304d\u304f\u5909\u5316\u3059\u308b\u5e74\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u7406\u7531\u306f\u30012021\u5e744\u6708\u3088\u308a\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u300d\u304c\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c2018\u5e743\u6708\u306b\u516c\u958b\u3057\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u30d9\u30fc\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306fIFRS\u3067\u3059\u3002\u3053\u306e\u76ee\u7684\u306f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u4e16\u754c\u6a19\u6e96\u306b\u8fd1\u3065\u3051\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304c\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u30ea\u30fc\u30b9\u5951\u7d04\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u5916\uff09\u306b\u5206\u985e\u3055\u308c\u3001\u5225\u3005\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u57fa\u6e96\u3082IFRS\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u6539\u8a02\u3055\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304b\u3092\u89e3\u8aac\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\">\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-2\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u3078\u306e\u5f71\u97ff<\/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\">\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u6982\u8981<\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u3068\u306f\u3001\u3042\u308b\u8cc7\u7523\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u4ea4\u63db\u3057\u3066\u4e00\u6642\u7684\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u3068\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u304a\u91d1\u3068\u306e\u7b49\u4fa1\u4ea4\u63db\u306b\u3088\u3063\u3066\u4f55\u304b\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u5f97\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5168\u3066\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u8a72\u5f53\u3059\u308b\u70b9\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u7bc4\u56f2\u3082\u5f93\u6765\u3088\u308a\u5e83\u304c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u3044\u3046\u65e7\u6765\u901a\u308a\u306e\u5951\u7d04\u306f\u3082\u3061\u308d\u3093\u3001\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u306a\u3069\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3082\u8a72\u5f53\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306f\u5168\u3066\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u5f93\u6765\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u540c\u3058\u6d41\u308c\u3067\u3059\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3053\u308c\u307e\u3067\u3068\u9055\u3063\u3066\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30b3\u30d4\u30fc\u6a5f\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u3001\u5951\u7d04\u671f\u9593\u304c3\u5e74\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u30011\u5e74\u9593\u306e\u5951\u7d04\u5ef6\u9577\u304c\u78ba\u5b9f\u306b\u898b\u8fbc\u307e\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u5951\u7d04\u671f\u9593\u306f4\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u3078\u306e\u5f71\u97ff<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u3068\u58f2\u4e0a\u8a08\u4e0a\u306f5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u2460\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u5185\u5bb9\u306e\u8b58\u5225\u3001\u2461\u5951\u7d04\u4e2d\u306b\u5c65\u884c\u7fa9\u52d9\u304c\u3044\u304f\u3064\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u306e\u8b58\u5225\u3001\u2462\u5951\u7d04\u4e2d\u306e\u53ce\u76ca\u984d\u306e\u7b97\u5b9a\u3001\u2463\u7b97\u5b9a\u3057\u305f\u53ce\u76ca\u984d\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u3001\u2464\u5c65\u884c\u7fa9\u52d9\u306e\u73fe\u5834\u306b\u304a\u3051\u308b\u5c65\u884c\u72b6\u6cc1\u3067\u3059\u3002\u3053\u308c\u3089\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\u58f2\u4e0a\u8a08\u4e0a\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u4ed8\u52a0\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u6349\u3048\u308b\u3079\u304d\u304b\u554f\u984c\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u5b9f\u52d9\u4e0a\u306f\u4ed8\u52a0\u7684\u306a\u5951\u7d04\u5185\u5bb9\u306f\u5206\u96e2\u3057\u305f\u3046\u3048\u3067\u3001\u5b9f\u969b\u7684\u306a\u5c65\u884c\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u8a08\u4e0a\u3092\u884c\u3046\u3079\u304d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u4f8b\u3092\u3042\u3052\u308b\u3068\u3001\u4f8b\u3048\u3070\u8eca\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5951\u7d04\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u30ab\u30fc\u30fb\u30ea\u30fc\u30b9\u306f\u3042\u304f\u307e\u3067\u3082\u8eca\u3092\u8cb8\u3059\u3053\u3068\u304c\u4e3b\u305f\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308a\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5951\u7d04\u306f\u4ed8\u52a0\u7684\u306a\u3082\u306e\u3067\u3059\u3002\u305d\u3046\u3060\u3068\u3059\u308c\u3070\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3059\u3002\u3053\u306e\u7d50\u679c\u3001\u8eca\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u58f2\u4e0a\u8a08\u4e0a\u306f\u30ea\u30fc\u30b9\u57fa\u6e96\u306b\u3088\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5951\u7d04\u3060\u3051\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u3079\u304d\u3068\u3055\u308c\u307e\u3059\u3002\u3000<\/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\/lease_contract_example-1024x1024.png\" alt=\"\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3068\u306f\uff1f\" class=\"wp-image-2578\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_example-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_example-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_example-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_example-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/04\/lease_contract_example.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>2021\u5e74\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u672c\u683c\u7684\u306b\u5c0e\u5165\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u4f1a\u8a08\u5b9f\u52d9\u4e0a\u306f\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306e\u7d50\u679c\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3082\u5c65\u884c\u7fa9\u52d9\u306b\u57fa\u3065\u3044\u3066\u5951\u7d04\u5185\u5bb9\u3092\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u8907\u96d1\u5316\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3059\u3002<a href=\"\/invoice\/functions\/billings\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u8acb\u6c42\u7ba1\u7406<\/a>\u30fb<a href=\"\/invoice\/functions\/reconciliation\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5165\u91d1\u7ba1\u7406<\/a>\u306f\u4e00\u5c64\u7169\u96d1\u306b\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305d\u3046\u3060\u3068\u3059\u308c\u3070\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u4e00\u9023\u306e\u5951\u7d04\u7ba1\u7406\u696d\u52d9\u306e\u30b7\u30b9\u30c6\u30e0\u5316\u30fb\u81ea\u52d5\u5316\u3092\u8003\u3048\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u672c\u7a3f\u304c\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u308c\u307e\u3067\u30ea\u30fc\u30b9\u5951\u7d04\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u3001\u5225\u3005\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u57fa\u6e96\u3082IFRS\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u6539\u8a02\u3055\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\n\u672c\u7a3f\u3067\u306f\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002","protected":false},"author":8,"featured_media":2577,"template":"","tags":[35,37,36,50],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2576"}],"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\/2576\/revisions"}],"predecessor-version":[{"id":9784,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2576\/revisions\/9784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/2577"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=2576"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=2576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}