{"id":2880,"date":"2021-06-14T16:11:43","date_gmt":"2021-06-14T07:11:43","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2880"},"modified":"2023-06-08T16:18:18","modified_gmt":"2023-06-08T07:18:18","slug":"%e9%95%b7%e6%9c%9f%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%81%ae%e8%a8%88%e4%b8%8a%e3%83%bb%e5%84%9f%e5%8d%b4%e3%81%a8%e7%ae%a1%e7%90%86%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2880\/","title":{"rendered":"\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u6982\u8981\u3068\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306e\u8a08\u4e0a\u30fb\u511f\u5374\u3068\u7ba1\u7406\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\/06\/long-term_prepaid_expenses-main-1024x538.png\" alt=\"\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u8a08\u4e0a\u30fb\u511f\u5374\u3068\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\" class=\"wp-image-2881\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-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>\u671f\u4e2d\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306e\u3046\u3061\u3001\u5f53\u671f\u306b\u5c5e\u3055\u306a\u3044\u90e8\u5206\uff08\u4f1a\u8a08\u671f\u9593\u3092\u307e\u305f\u304c\u308b\u652f\u51fa\uff09\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u3044\u3044\u3001\u6c7a\u7b97\u6642\u306b\u7e70\u308a\u5ef6\u3079\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u524d\u6255\u8cbb\u7528\u306e\u3046\u30611\u5e74\u3092\u8d85\u3048\u3066\u8cbb\u7528\u3068\u306a\u308b\u90e8\u5206\u306f\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u306f\u3001\u5bb6\u8cc3\u3084\u4fdd\u967a\u6599\u306e\u3088\u3046\u306b\u901a\u5e38\u306e\u524d\u6255\u8cbb\u7528\u3068\u540c\u3058\u3088\u3046\u306a\u51e6\u7406\u3092\u3059\u308b\u3082\u306e\u3068\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u3044\u3046\u7279\u6b8a\u306a\u53d6\u308a\u6271\u3044\u3092\u3059\u308b\u652f\u51fa\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u6982\u8981\u306e\u307b\u304b\u3001\u7279\u6b8a\u306a\u9577\u671f\u524d\u6255\u8cbb\u7528\u3067\u3042\u308b\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306e\u8a08\u4e0a\u3068\u511f\u5374\u306e\u4f8b\u3001\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\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\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u8a08\u4e0a\u3068\u511f\u5374<\/a><\/li><li><a href=\"#i-3\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-4\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u300c\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u3059\u3067\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3046\u3061\u4f1a\u8a08\u671f\u9593\u3092\u307e\u305f\u304c\u308b\uff08\u5f53\u671f\u306b\u5c5e\u3055\u306a\u3044\uff09\u8cbb\u7528\u300d\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u5f53\u671f\u306b1\u5e74\u5206\u306e\u5bb6\u8cc3\u3092\u524d\u6255\u3044\u3057\u305f\u3068\u3057\u305f\u3089\u3001\u6b21\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u306f\u7e70\u308a\u5ef6\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u524d\u6255\u8cbb\u7528\u306e\u4e2d\u3067\u3082\u300c\u6c7a\u7b97\u65e5\u5f8c\u30011\u5e74\u3092\u8d85\u3048\u3066\u8cbb\u7528\u3068\u306a\u308b\u3082\u306e\u300d\u3092\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u4f8b\u3048\u3070\u30013\u5e74\u5206\u306e\u5bb6\u8cc3\u3084\u4fdd\u967a\u6599\u306a\u3069\u3092\u524d\u6255\u3044\u3057\u305f\u969b\u306b\u306f\u30011\u5e74\u4ee5\u5185\u306b\u8cbb\u7528\u3068\u306a\u308b\u90e8\u5206\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u3001\u305d\u308c\u4ee5\u964d\u306b\u8cbb\u7528\u3068\u306a\u308b\u90e8\u5206\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u306e\u307b\u304b\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3082\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u6bce\u671f\u511f\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306e\u4f8b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u516c\u5171\u7684\u65bd\u8a2d\u306e\u8a2d\u7f6e\u307e\u305f\u306f\u6539\u826f\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528<br>\u30fb\u5efa\u7269\u3092\u8cc3\u501f\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u6a29\u5229\u91d1\uff08\u6577\u91d1\uff09\u7b49<br>\u30fb\u540c\u696d\u8005\u56e3\u4f53\u306e\u52a0\u5165\u91d1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u8a08\u4e0a\u3068\u511f\u5374<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4e2d\u3067\u3082\u51e6\u7406\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306e\u8a08\u4e0a\u3068\u511f\u5374\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306e\u4f8b\u306b\u3082\u3042\u3052\u305f\u3001\u300c\u5efa\u7269\u3092\u8cc3\u501f\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u6a29\u5229\u91d1\u300d\uff08\u3044\u308f\u3086\u308b\u6577\u91d1\u7b49\uff09\u306e\u3046\u3061\u300120\u4e07\u5186\u4ee5\u4e0a\u306e\u5951\u7d04\u7d42\u4e86\u6642\u306b\u8fd4\u9084\u3055\u308c\u306a\u3044\u90e8\u5206\u306f\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\uff08\u4f8b1-1\uff09\u30025\u5e74\u4ee5\u4e0a\u306e\u5951\u7d04\u306e\u5834\u5408\u306f5\u5e74\u30015\u5e74\u672a\u6e80\u306e\u5834\u5408\u306f\u5951\u7d04\u671f\u9593\u3067\u5747\u7b49\u511f\u5374\u3057\u307e\u3059\uff08\u4f8b1-2\uff09\u3002<\/p>\n\n\n\n<p>\u4f8b1-1<\/p>\n\n\n\n<p>X1\u5e744\u67081\u65e5\u3001\u5951\u7d04\u671f\u95933\u5e74\u3067\u4e8b\u52d9\u6240\u306e\u6577\u91d1300,000\u5186\uff08\u5951\u7d04\u7d42\u4e86\u6642\u306b\u8fd4\u9084\u3055\u308c\u306a\u3044\u3082\u306e\uff09\u3092\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u652f\u6255\u3063\u305f\u3002\u306a\u304a\u3001\u5f53\u671f\u306e\u4f1a\u8a08\u671f\u9593\u306fX1\u5e744\u67081\u65e5\uff5eX2\u5e743\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>300,000<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>300,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b1-2<\/p>\n\n\n\n<p>X2\u5e743\u670831\u65e5\u3001\u6c7a\u7b97\u304c\u5230\u6765\u3057\u3001\u4f8b1-1\u3067\u652f\u6255\u3063\u305f\u6577\u91d1\u3092\u511f\u5374\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528\u511f\u5374<\/td><td>100,000<\/td><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>100,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b 300,000\u5186\u00d71\u5e74\u00f73\u5e74\uff1d100,000\u5186<\/p>\n\n\n\n<p>\u4e0a\u8a18\u304c\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306e\u9577\u671f\u524d\u6255\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u6d41\u308c\u3067\u3059\u3002\u4f8b1-1\u3067\u306f\u3001\u5951\u7d04\u7d42\u4e86\u6642\u306b\u8fd4\u9084\u3055\u308c\u306a\u3044\u6577\u91d1\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u4f8b1-2\u3067\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u3046\u3061\u3001\u5f53\u671f\u306b\u5c5e\u3059\u308b\u90e8\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u511f\u5374\uff08\u8cbb\u7528\uff09\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3057\u305f\u3002\u8cbb\u7528\u79d1\u76ee\u306f\u3001\u6cd5\u4eba\u306b\u3088\u3063\u3066\u306f\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u306a\u3069\u3067\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\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\/long-term_prepaid_expenses-1024x1024.png\" alt=\"\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\" class=\"wp-image-2882\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/long-term_prepaid_expenses.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\"><span 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