{"id":3064,"date":"2021-07-07T17:52:27","date_gmt":"2021-07-07T08:52:27","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3064"},"modified":"2023-06-08T17:45:54","modified_gmt":"2023-06-08T08:45:54","slug":"%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e3%81%ae%e5%bd%b1%e9%9f%bf%e4%b8%8b%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%bf%9d%e5%ae%88%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%81%ae%e4%bc%9a","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3064\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6982\u8981\u3068\u305d\u306e\u5f71\u97ff\u4e0b\u306b\u304a\u3051\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\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\/07\/maintenance-service-accounting-main-1024x538.png\" alt=\"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5f71\u97ff\u4e0b\u306b\u304a\u3051\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u3068\u306f\uff1f\" class=\"wp-image-3065\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/maintenance-service-accounting-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/maintenance-service-accounting-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/maintenance-service-accounting-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/maintenance-service-accounting-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\u5e744\u6708\u304b\u3089\u5927\u4f01\u696d\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u300c\u5b9f\u73fe\u4e3b\u7fa9\u300d\u304b\u3089\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308b\u3053\u3068\u306b\u3088\u308a\u5404\u696d\u754c\u3067\u5f71\u97ff\u304c\u51fa\u3066\u304d\u3066\u3044\u307e\u3059\u304c\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u696d\u754c\u3082\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u6cd5\u4eba\u3092\u4f8b\u306b\u3042\u3052\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6982\u8981\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u53d6\u5f15\u4f8b\u3092\u7528\u3044\u3066\u8aac\u660e\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\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/a><\/li><li><a href=\"#5\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7<\/a><\/li><li><a href=\"#i-2\">\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3068\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96<\/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\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/span><\/h2>\n\n\n\n<p>2021\u5e744\u67081\u65e5\u304b\u3089\u5927\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u300d\u306b\u5909\u66f4\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u57fa\u6e96\u306e\u5c0e\u5165\u524d\u306f\u3001\u5546\u54c1\u306a\u3069\u306e\u8ca9\u58f2\u304c\u5b9f\u73fe\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3001\u300c\u5b9f\u73fe\u4e3b\u7fa9\u300d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306f\u6cd5\u4eba\u306b\u3088\u3063\u3066\u53ce\u76ca\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u307b\u304b\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u8f03\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u8ab2\u984c\u304c\u3042\u3063\u305f\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u9805\u76ee\u3067\u8aac\u660e\u3059\u308b5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3067\u3042\u3063\u3066\u3082\u3001<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u53d6\u5f15<br>\u30fb\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<br>\u30fb\u4fdd\u967a\u6cd5\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u5951\u7d04<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u3069\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u5916\u3068\u306a\u308a\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\/07\/out-of-scope-1024x1024.png\" alt=\"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u5916\u3068\u306a\u308b\u53d6\u5f15\u3068\u306f\uff1f\" class=\"wp-image-3066\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/out-of-scope-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/out-of-scope-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/out-of-scope-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/out-of-scope-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/out-of-scope.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"5\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e5\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30b9\u30c6\u30c3\u30d71<\/td><td>\u5951\u7d04\u306e\u8b58\u5225<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d72<\/td><td>\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d73<\/td><td>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d74<\/td><td>\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d75<\/td><td>\u5c65\u884c\u7fa9\u52d9\u5145\u8db3\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d71\u3067\u306f\u3001\u5bfe\u8c61\u306e\u53d6\u5f15\u304c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u304a\u3051\u308b\u5951\u7d04\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u304b\u5426\u304b\u3092\u8b58\u5225\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20200331_02_20200706.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b2c19\u9805<\/a>\u3067\u5b9a\u7fa9\u3059\u308b5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5951\u7d04\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d72\u3067\u306f\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u307e\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u3001\u9867\u5ba2\u3068\u7d50\u3093\u3060\u5951\u7d04\u306e\u306a\u304b\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u30921\u3064\u306e\u5951\u7d04\u306e\u306a\u304b\u3067\u7d50\u3093\u3060\u5834\u5408\u3001\u5951\u7d04\u3068\u3057\u3066\u306f1\u3064\u3067\u3059\u304c\u3001\u5206\u89e3\u3059\u308b\u3068\u2460\u5546\u54c1\u306e\u8ca9\u58f2\u2461\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u524d\u8ff0\u306e\u5951\u7d04\u306b\u306f\u5c65\u884c\u7fa9\u52d9\u304c2\u3064\u3042\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d73\u3067\u306f\u3001\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u3078\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u81ea\u793e\u304c\u5f97\u3089\u308c\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u5bfe\u4fa1\u306e\u984d\u306b\u306f\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d74\u3067\u306f\u3001\u30b9\u30c6\u30c3\u30d73\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092\u30b9\u30c6\u30c3\u30d72\u3067\u8b58\u5225\u3057\u305f\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d75\u3067\u306f\u3001\u30b9\u30c6\u30c3\u30d72\u306e\u5404\u5c65\u884c\u7fa9\u52d9\u304c\u3069\u306e\u6642\u70b9\u3067\u5145\u8db3\uff08\u5b8c\u4e86\uff09\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u3001\u5145\u8db3\u3055\u308c\u305f\u969b\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u5145\u8db3\u306b\u306f\u3001\u2460\u4e00\u6642\u70b9\u306b\u304a\u3051\u308b\u5145\u8db3\u2461\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u5145\u8db3\u306e2\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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