{"id":3099,"date":"2021-07-15T18:12:32","date_gmt":"2021-07-15T09:12:32","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3099"},"modified":"2023-06-09T13:56:13","modified_gmt":"2023-06-09T04:56:13","slug":"%e3%83%8f%e3%83%bc%e3%83%89%e3%82%a6%e3%82%a7%e3%82%a2%e8%b2%a9%e5%a3%b2%e3%81%a8%e8%a4%87%e6%95%b0%e5%b9%b4%e3%81%ae%e4%bf%9d%e5%ae%88%e5%a5%91%e7%b4%84%e3%81%ae%e4%b8%80%e6%8b%ac%e5%a5%91%e7%b4%84","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3099\/","title":{"rendered":"\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u3068\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u306e\u4e00\u62ec\u5951\u7d04\u306e\u969b\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\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\/hardware-revenue-recognition-criteria-main-1024x538.png\" alt=\"\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u3068\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u306e\u4e00\u62ec\u5951\u7d04\u306e\u969b\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f\" class=\"wp-image-3100\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/hardware-revenue-recognition-criteria-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/hardware-revenue-recognition-criteria-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/hardware-revenue-recognition-criteria-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/hardware-revenue-recognition-criteria-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\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306e\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u307e\u3067\u306e\u300c\u5b9f\u73fe\u4e3b\u7fa9\u300d\u3068\u6bd4\u3079\u3001\u65b0\u305f\u306a\u57fa\u6e96\u3067\u306f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u300c5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u3092\u7d4c\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u8907\u96d1\u306a\u624b\u9806\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3067\u53ce\u76ca\u3092\u5f97\u308b\u306a\u3069\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6cd5\u4eba\u306b\u3068\u3063\u3066\u3082\u3001\u65b0\u57fa\u6e96\u306e\u5c0e\u5165\u306f\u5f71\u97ff\u304c\u5927\u304d\u3044\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u300c\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u300d\u3068\u300c\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u300d\u3092\u4e00\u62ec\u3067\u5951\u7d04\u3057\u305f\u30b1\u30fc\u30b9\u306b\u7126\u70b9\u3092\u3042\u3066\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u8003\u3048\u65b9\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\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u304a\u3055\u3089\u3044<\/a><\/li><li><a href=\"#i-2\">\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u3068\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u3092\u4e00\u62ec\u5951\u7d04\u3057\u305f\u969b\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u30a2\u30c9\u30d0\u30a4\u30b9<\/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\"><strong>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u304a\u3055\u3089\u3044<\/strong><\/span><\/h2>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u306a\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u3059\u3067\u306b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6982\u8981\u306f\u3054\u5b58\u3058\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u304a\u3055\u3089\u3044\u306e\u610f\u5473\u3092\u8fbc\u3081\u3066\u6982\u8981\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u56fd\u969b\u7684\u306a\u8981\u8acb\u3084\u6cd5\u4eba\u306b\u3088\u3063\u3066\u53ce\u76ca\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\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><td>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u4e0a\u306e\u300c\u5951\u7d04\u300d\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u8b58\u5225<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d72<\/td><td>\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/td><td>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d\uff08\u5c65\u884c\u7fa9\u52d9\uff09\u3092\u8b58\u5225<\/td><\/tr><tr><td>\u30b9\u30c6\u30c3\u30d73<\/td><td>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/td><td>\u5951\u7d04\u66f8\u306a\u3069\u304b\u3089\u81ea\u793e\u304c\u5f97\u308b\u5bfe\u4fa1\u306e\u984d\u3092\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><td>\u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u632f\u308a\u5206\u3051\u308b<\/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><td>\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u3068\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u3092\u4e00\u62ec\u5951\u7d04\u3057\u305f\u969b\u306e\u5bfe\u5fdc<\/strong><\/span><\/h2>\n\n\n\n<p>\u3053\u306e\u9805\u76ee\u3067\u306f\u3001\u8a2d\u4f8b\u3092\u3082\u3068\u306b\u300c\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u300d\u3068\u300c\u8907\u6570\u5e74\u306e\u4fdd\u5b88\u5951\u7d04\u300d\u3092\u4e00\u62ec\u3067\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u53ce\u76ca\u8a08\u4e0a\u624b\u9806\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8a2d\u4f8b\u306e\u524d\u63d0\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/strong><\/p>\n\n\n\n<ul>\n<li>\u5f53\u793e\u306f\u3001A\u793e\u306b\u5bfe\u3057\u3066\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u30683\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u5951\u7d04\u3092\u4e00\u62ec\u3067\u7d50\u3093\u3060\u3002<\/li>\n\n\n\n<li>\u5951\u7d04\u66f8\u4e0a\u3067\u306f\u3001\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306e\u4ee3\u91d1\u306f2,000\u5343\u5186\u3001\u4fdd\u5b88\u6599\u306f3\u5e74\u9593\u3067600\u5343\u5186\u3067\u3042\u308b\u3002<\/li>\n\n\n\n<li>\u5951\u7d04\u306fX1\u5e74\u671f\u9996\u306b\u884c\u308f\u308c\u3001\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306e\u5f15\u304d\u6e21\u3057\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3082\u540c\u6642\u306b\u958b\u59cb\u3055\u308c\u305f\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u4e0a\u8a18\u306e\u524d\u63d0\u6761\u4ef6\u306b\u5bfe\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\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\/example-of-revenue-recognition-criteria-1024x1024.png\" alt=\"\u4e00\u62ec\u5951\u7d04\u306e\u969b\u306e\u96c6\u7a4d\u8a8d\u8b58\u57fa\u6e96\u306e\u4f8b\" class=\"wp-image-3101\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/example-of-revenue-recognition-criteria-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/example-of-revenue-recognition-criteria-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/example-of-revenue-recognition-criteria-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/example-of-revenue-recognition-criteria-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/07\/example-of-revenue-recognition-criteria.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u8ca9\u58f2\u306b\u304b\u304b\u308b\u53ce\u76ca\u306f\u5f15\u304d\u6e21\u3057\u3092\u884c\u3063\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3059\u308b\u305f\u3081\u3001X1\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u5168\u984d\uff082,000\u5343\u5186\uff09\u3092\u53ce\u76ca\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u3057\u3066\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f3\u5e74\u9593\u306b\u308f\u305f\u308a\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306f1\u5e74\uff08\u4e00\u5b9a\u671f\u9593\uff09\u3054\u3068\u306b\u5b8c\u4e86\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u3001X1\u5e74\u5ea6\u306e\u53ce\u76ca\u306f200\u5343\u5186\uff08600\u5343\u5186\u00f73\u5e74\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18\u306e\u5951\u7d04\u306b\u304b\u304b\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5e74\u5ea6<\/td><td>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306e\u8ca9\u58f2<\/td><td>\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9<\/td><\/tr><tr><td>X1\u5e74\u5ea6<\/td><td>2,000\u5343\u5186<\/td><td>200\u5343\u5186<\/td><\/tr><tr><td>X2\u5e74\u5ea6<\/td><td>-<\/td><td>200\u5343\u5186<\/td><\/tr><tr><td>X3\u5e74\u5ea6<\/td><td>-<\/td><td>200\u5343\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u30a2\u30c9\u30d0\u30a4\u30b9<\/strong><\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3059\u3067\u306b\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u306f\u8ca0\u62c5\u304c\u5927\u304d\u306a\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u53ce\u76ca\u306e\u8a08\u4e0a\u624b\u9806\u306f\u3001\u5927\u307e\u304b\u306a\u6d41\u308c\u3092\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u5b9f\u52d9\u3067\u306f\u5951\u7d04\u3054\u3068\u306b\u671f\u9593\u3084\u5f62\u614b\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u58f2\u4e0a\u7ba1\u7406\u3084\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u304c\u8907\u96d1\u5316\u3059\u308b\u3053\u3068\u306f\u60f3\u50cf\u306b\u96e3\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u6cd5\u4eba\u3082\u3057\u304f\u306f\u4eca\u5f8c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u6cd5\u4eba\u3067\u3001\u58f2\u4e0a\u3092\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u7ba1\u7406\u3057\u3066\u3044\u305f\u308a\u3001\u65e2\u5b58\u30b7\u30b9\u30c6\u30e0\u304c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3046\u307e\u304f\u9069\u5fdc\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u65b0\u305f\u306a\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u5bfe\u5fdc\u3092\u691c\u8a0e\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h2 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