{"id":2861,"date":"2021-06-10T14:56:48","date_gmt":"2021-06-10T05:56:48","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2861"},"modified":"2023-06-08T16:09:26","modified_gmt":"2023-06-08T07:09:26","slug":"%e3%82%b3%e3%83%94%e3%83%bc%e6%a9%9f%e3%83%ac%e3%83%b3%e3%82%bf%e3%83%ab%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e3%81%ae%e3%83%9d","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2861\/","title":{"rendered":"\u30b3\u30d4\u30fc\u6a5f\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u30ea\u30fc\u30b9\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u9055\u3044\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\/06\/revenue-recognition-for-copier-leasing-services-main-1024x538.png\" alt=\"\u30b3\u30d4\u30fc\u6a5f\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u30ea\u30fc\u30b9\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u9055\u3044\u3068\u306f\uff1f\" class=\"wp-image-2862\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-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>\u696d\u52d9\u306e\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u304c\u63a8\u9032\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u3093\u306a\u4f1a\u793e\u306b\u3082\u5fc5\u9808\u306a\u306e\u304c\u30b3\u30d4\u30fc\u6a5f\u3067\u3059\u3002\u6050\u3089\u304f\u30aa\u30d5\u30a3\u30b9\u304b\u3089\u7d19\u304c\u6d88\u5931\u3059\u308b\u65e5\u306f\u672a\u6765\u6c38\u52ab\u8a2a\u308c\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u3060\u3068\u3059\u308c\u3070\u3001\u30b3\u30d4\u30fc\u6a5f\u304c\u306a\u3051\u308c\u3070\u696d\u52d9\u306b\u5927\u304d\u306a\u652f\u969c\u3092\u304d\u305f\u3059\u306e\u306f\u660e\u3089\u304b\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u3093\u306a\u30aa\u30d5\u30a3\u30b9\u306b\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3067\u3042\u308b\u30b3\u30d4\u30fc\u6a5f\u3067\u3059\u304c\u3001\u5229\u7528\u65b9\u6cd5\u306b\u306f\u30ea\u30fc\u30b9\u3068\u30ec\u30f3\u30bf\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u306f\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u60a9\u3080\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u524d\u534a\u3067\u30b3\u30d4\u30fc\u6a5f\u306e\u30ec\u30f3\u30bf\u30eb\u3068\u30ea\u30fc\u30b9\u306e\u57fa\u790e\u77e5\u8b58\u3092\u793a\u3057\u3001\u5f8c\u534a\u3067\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308b\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u30022021\u5e744\u6708\u304b\u3089\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u78ba\u8a8d\u3059\u3079\u304d\u91cd\u8981\u4e8b\u9805\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002\u672c\u7a3f\u3092\u901a\u3058\u3066\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\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\">\u30b3\u30d4\u30fc\u6a5f\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3068\u30ec\u30f3\u30bf\u30eb\u5951\u7d04<\/a><\/li><li><a href=\"#i-2\">\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/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\">\u30b3\u30d4\u30fc\u6a5f\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3068\u30ec\u30f3\u30bf\u30eb\u5951\u7d04<\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u3068\u30ec\u30f3\u30bf\u30eb\u306f\u3001\u4ed6\u306e\u4f1a\u793e\u304c\u8cfc\u5165\u3057\u305f\u30b3\u30d4\u30fc\u6a5f\u3092\u8cc3\u501f\u3059\u308b\u5951\u7d04\u3092\u7d50\u3076\u3068\u3044\u3046\u70b9\u3067\u5171\u901a\u3057\u307e\u3059\u304c\u3001\u3044\u304f\u3064\u304b\u7570\u306a\u308b\u7279\u5fb4\u3082\u6301\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306f\u4e2d\u9014\u89e3\u7d04\u3067\u304d\u305a\u3001\u5951\u7d04\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u306b\u306f\u30b3\u30d4\u30fc\u6a5f\u3092\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u8fd4\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e2d\u9014\u89e3\u7d04\u4e0d\u53ef\u3068\u3044\u3046\u306e\u306f\u5927\u304d\u306a\u3067\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7d50\u3079\u3070\u30b3\u30d4\u30fc\u6a5f\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u306a\u304f\u3066\u3059\u307f\u307e\u3059\u3002\u30b3\u30d4\u30fc\u6a5f\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u4e00\u822c\u7684\u306b100\u4e07\u5186\u301c400\u4e07\u5186\u7a0b\u5ea6\u3068\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u30ea\u30fc\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u6bce\u6708\u306e\u7d4c\u8cbb\u306f1\u4e07\u5186\u301c3\u4e07\u5186\u7a0b\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u6708\u3005\u306e\u7d4c\u8cbb\u3092\u524a\u6e1b\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6700\u7d42\u7684\u306a\u30b3\u30b9\u30c8\u306f\u652f\u6255\u3046\u5229\u606f\u306e\u5206\u3060\u3051\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306f\u6ce8\u610f\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ec\u30f3\u30bf\u30eb\u5951\u7d04\u306f\u3001\u3054\u304f\u77ed\u671f\u9593\u3067\u3082\u501f\u308a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6700\u77ed\u3067\u4e00\u65e5\u3060\u3051\u30b3\u30d4\u30fc\u6a5f\u3092\u501f\u308a\u3089\u308c\u308b\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u901a\u5e38\u306f\u6570\u65e5\u9593\u304b\u3089\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u77ed\u671f\u9593\u3060\u3051\u30b3\u30d4\u30fc\u6a5f\u3092\u5229\u7528\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3067\u3059\u3002\u3057\u304b\u3082\u3001\u3044\u3064\u3067\u3082\u89e3\u7d04\u3067\u304d\u307e\u3059\u3002\u30ec\u30f3\u30bf\u30eb\u306e\u5834\u5408\u306f\u878d\u901a\u304c\u304d\u304d\u3084\u3059\u304f\u3001\u5e0c\u671b\u3059\u308c\u3070\u3059\u3050\u306b\u89e3\u7d04\u3067\u304d\u308b\u4f1a\u793e\u3082\u591a\u3044\u3067\u3059\u3002\u3082\u3063\u3068\u3082\u3001\u30ec\u30f3\u30bf\u30eb\u5951\u7d04\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u30ea\u30fc\u30b9\u3088\u308a\u3082\u6bce\u6708\u306e\u8cbb\u7528\u304c\u9ad8\u304f\u3001\u9577\u671f\u3067\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u5272\u9ad8\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30b3\u30d4\u30fc\u6a5f\u3092\u9078\u629e\u3067\u304d\u308b\u5e45\u304c\u72ed\u304f\u306a\u3063\u3066\u307e\u3044\u3001\u5c0e\u5165\u3057\u305f\u3044\u30b3\u30d4\u30fc\u6a5f\u304c\u3042\u3063\u3066\u3082\u305d\u306e\u5e0c\u671b\u304c\u9069\u308f\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/span><\/h2>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u3068\u30015\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\u53ce\u76ca\u8a8d\u8b58\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u2460\u5951\u7d04\u5185\u5bb9\u306e\u8b58\u5225\u3001\u2461\u5951\u7d04\u4e2d\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3001\u2462\u5951\u7d04\u5185\u5bb9\u306e\u8b58\u5225\u3001\u2463\u53ce\u76ca\u984d\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u3001\u2464\u5c65\u884c\u7fa9\u52d9\u306e\u5c65\u884c\u72b6\u6cc1\u306e5\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30b3\u30d4\u30fc\u6a5f\u306e\u30ea\u30fc\u30b9\u30fb\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u30012\u70b9\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e00\u306b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3067\u3059\u3002\u30b3\u30d4\u30fc\u6a5f\u306e\u5834\u5408\u306f\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\u3082\u542b\u307e\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u672c\u4f53\u5951\u7d04\u3067\u3042\u308b\u30b3\u30d4\u30fc\u6a5f\u306e\u8cb8\u3057\u51fa\u3057\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u533a\u5225\u3055\u308c\u307e\u3059\u3002\u7b2c\u4e8c\u306b\u53ce\u76ca\u984d\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u30b3\u30d4\u30fc\u6a5f\u306e\u8cc3\u501f\u6599\u3092\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u30661\u30f6\u6708\u3054\u3068\u306b\u914d\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u610f\u5473\u3057\u307e\u3059\u3002\u5951\u7d04\u5f53\u521d\u306b\u53d7\u9818\u3057\u305f\u4ee3\u91d1\u3092\u8cb8\u51fa\u671f\u9593\u306b\u5fdc\u3058\u3066\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u73fe\u5834\u3068\u7d4c\u7406\u62c5\u5f53\u8005\u3068\u306e\u9023\u643a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5b9f\u52d9\u4e0a\u306f\u610f\u5916\u306b\u9762\u5012\u306a\u4f5c\u696d\u306b\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\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\/06\/revenue-recognition-for-copier-leasing-services-1024x1024.png\" alt=\"\u30b3\u30d4\u30fc\u6a5f\u306e\u30ea\u30fc\u30b9\u30fb\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u6ce8\u610f\u70b9\" class=\"wp-image-2863\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-for-copier-leasing-services.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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