{"id":3656,"date":"2021-11-01T17:35:10","date_gmt":"2021-11-01T08:35:10","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3656"},"modified":"2023-06-12T11:32:06","modified_gmt":"2023-06-12T02:32:06","slug":"saas%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e6%8f%90%e4%be%9b%e4%bc%81%e6%a5%ad%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%83%aa%e3%83%bc%e3%82%b9%e5%8f%96%e5%bc%95%e3%81%ae%e7%a8%ae%e9%a1%9e%e3%81%a8","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3656\/","title":{"rendered":"SaaS\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/11\/latest-accounting-standards-and-leases-main-1024x538.png\" alt=\"SaaS\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5fb9\u5e95\u89e3\u8aac\" class=\"wp-image-3657\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/latest-accounting-standards-and-leases-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/latest-accounting-standards-and-leases-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/latest-accounting-standards-and-leases-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/latest-accounting-standards-and-leases-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>\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u307e\u305f\u6700\u8fd1\u306b\u306a\u3063\u3066\u56fd\u969b\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u305f\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u4f1a\u8a08\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u5b9f\u52d9\u4e0a\u306e\u51e6\u7406\u65b9\u6cd5\u3001\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\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\">\u5f93\u6765\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08<\/a><\/li><li><a href=\"#i-2\">\u30ea\u30fc\u30b9\u53d6\u5f15\u4f1a\u8a08\u57fa\u6e96<\/a><ul><li><a href=\"#i-3\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/a><ul><li><a href=\"#1\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\uff081\uff09\u4e2d\u9014\u89e3\u7d04\u3067\u304d\u306a\u3044\u3053\u3068<\/a><\/li><li><a href=\"#2\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\uff082\uff09\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-4\">\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\">\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2-2\">\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u306e2\u3064\u76ee\u306e\u6761\u4ef6\u306f\u8010\u7528\u5e74\u6570<\/a><ul><li><a href=\"#i-6\">\u6240\u6709\u6a29\u79fb\u8ee2<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u58f2\u8cb7\u51e6\u7406<\/a><\/li><li><a href=\"#i-8\">\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u306f\u8ca0\u50b5\u306e\u8fd4\u6e08<\/a><\/li><li><a href=\"#i-9\">\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/a><\/li><li><a href=\"#IFRS16\">IFRS16\u53f7\uff08\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u6982\u8981<\/a><\/li><li><a href=\"#IFRS16-2\">IFRS16\u53f7\uff08\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff09\u306b\u3088\u308b\u5f71\u97ff<\/a><ul><li><ul><li><a href=\"#i-10\">\u53c2\u8003\u8cc7\u6599<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u5f93\u6765\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08<\/span><\/h2>\n\n\n\n<p>\u307e\u305a\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u8cb8\u3057\u624b\u304c\u501f\u308a\u624b\u306b\u5bfe\u3057\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u3001\u501f\u308a\u624b\u306f\u4f7f\u7528\u6599\u3092\u8cb8\u3057\u624b\u306b\u652f\u6255\u3046\u53d6\u5f15\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u306f\u3001\u307e\u3068\u307e\u3063\u305f\u8cc7\u91d1\u304c\u306a\u304f\u3066\u3082\u56fa\u5b9a\u8cc7\u7523\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u3088\u308b\u4fee\u7406\u30b5\u30dd\u30fc\u30c8\u3084\u5ec3\u68c4\u306e\u30a2\u30d5\u30bf\u30fc\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u4fbf\u6027\u3082\u3042\u3063\u3066\u3001\u5e45\u5e83\u304f\u6d3b\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u5f93\u6765\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u591a\u304f\u306b\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u5bb9\u8a8d\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u652f\u6255\u30ea\u30fc\u30b9\u6599\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8f09\u308b\u3060\u3051\u3067\u3001\u3053\u308c\u304b\u3089\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u3001\u307e\u305f\u30ea\u30fc\u30b9\u306b\u3088\u3063\u3066\u6d3b\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3084\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u58f2\u8cb7\u53d6\u5f15\u306e\u3088\u3046\u306b\u6271\u3044\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3082\u30ea\u30fc\u30b9\u3092\u8a8d\u8b58\u3059\u308b\u300c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u53d6\u5f15\u300d\u304c\u6a19\u6e96\u3067\u3059\u3002\u65e5\u672c\u3067\u3082\u56fd\u969b\u793e\u4f1a\u3068\u8db3\u4e26\u307f\u3092\u305d\u308d\u3048\u3001\u30ea\u30fc\u30b9\u306e\u5168\u5bb9\u3092\u628a\u63e1\u3057\u958b\u793a\u3057\u3088\u3046\u3068\u3044\u3046\u6a5f\u904b\u304c\u9ad8\u307e\u308b\u4e2d\u30012007\u5e74\u306b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\uff0a\u300c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u300d\u3068\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u3053\u3068\u3067\u3059\u3002\u300c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u300d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u5f71\u97ff\u3057\u306a\u3044\u4f1a\u8a08\u51e6\u7406\u3068\u6349\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u30ea\u30fc\u30b9\u53d6\u5f15\u4f1a\u8a08\u57fa\u6e96<\/span><\/h2>\n\n\n\n<p>2007\u5e74\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u307e\u305a\u306f\u3053\u306e\u5236\u5ea6\u3092\u8aad\u307f\u89e3\u304f\u305f\u3081\u306b\u5fc5\u8981\u306a\u7528\u8a9e\u306e\u610f\u5473\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u3042\u308a\u306a\u304c\u3089\u5b9f\u614b\u306f\u307b\u307c\u8cfc\u5165\u3068\u540c\u69d8\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u3059\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f\u7d14\u7136\u305f\u308b\u8cb8\u3057\u501f\u308a\u3068\u307f\u306a\u3055\u308c\u308b\u53d6\u5f15\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"1\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\uff081\uff09\u4e2d\u9014\u89e3\u7d04\u3067\u304d\u306a\u3044\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u306f\u6761\u4ef6\u304c2\u3064\u3042\u308a\u307e\u3059\u30021\u3064\u76ee\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u6e80\u4e86\u524d\u306e\u4e2d\u9014\u89e3\u7d04\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u89e3\u7d04\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u89e3\u7d04\u6642\u4ee5\u964d\u306e\u30ea\u30fc\u30b9\u6599\u306b\u76f8\u5f53\u3059\u308b\u89e3\u7d04\u91d1\u3092\u501f\u308a\u624b\u5074\u304c\u652f\u6255\u3046\u5834\u5408\u3082\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"2\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\uff082\uff09\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8<\/span><\/h4>\n\n\n\n<p>\u3082\u3046\u3072\u3068\u3064\u306e\u6761\u4ef6\u306f\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u6b21\u306e\u4e8c\u3064\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u304c\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>1\uff0e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c\u7269\u4ef6\u306e\u8cfc\u5165\u4fa1\u984d\u306e\u5927\u534a\u3092\u4e0a\u56de\u308b\u3053\u3068<\/strong><\/p>\n\n\n\n<p>\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u304c\u3001\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u6982\u306d90%\u4ee5\u4e0a\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u2267\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d \u00d7 90\uff05<\/p>\n\n\n\n<p><strong>2\uff0e\u4e0a\u8a18\u5224\u5b9a\u304c90\uff05\u3092\u5927\u304d\u304f\u4e0b\u56de\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3092\u9664\u304d\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068<\/strong><\/p>\n\n\n\n<p>\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96\uff0875\uff05\u57fa\u6e96\uff09<br>\u89e3\u7d04\u4e0d\u80fd\u30ea\u30fc\u30b9\u671f\u9593\u2267\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570 \u00d7 75\uff05<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u306e1\u3064\u76ee\u306e\u6761\u4ef6\u306b\u767b\u5834\u3059\u308b\u300c\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002\u300c\u73fe\u5728\u4fa1\u5024\u300d\u306f\u300c\u304a\u91d1\u306f\u6642\u9593\u3068\u7d4c\u3064\u3068\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u5927\u524d\u63d0\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u5e74\u52291\uff05\u3067100\u4e07\u5186\u3092\u8cb8\u3057\u305f\u5834\u5408\u30011\u5e74\u5f8c\u306b101\u4e07\u5186\u304c\u8fd4\u3063\u3066\u304f\u308b\u306f\u305a\u3067\u3059\u3002\u3053\u306e101\u4e07\u5186\u306b\u5bfe\u3057\u3066\u73fe\u5728\u306e100\u4e07\u5186\u3092\u300c\u73fe\u5728\u4fa1\u5024\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8003\u3048\u65b9\u3092\u5fdc\u7528\u3057\u3066\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u5b9a\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4eca\u3059\u3050\u306b\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u3089200\u4e07\u5186\u3059\u308b\u30b5\u30fc\u30d0\u30fc\u3092\u30ea\u30fc\u30b9\u3059\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u6599\u306f\u6bce\u5e74\u4e00\u56de100\u4e07\u5186\u30922\u56de\u5f8c\u6255\u3044\u3059\u308b\u3068\u3057\u3001\u5229\u7387\u306f1\uff05\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1\u5e74\u76ee<\/td><td>100\u4e07\u5186\u00f71.01\uff081\uff0b1\uff05\uff09=990,099\u5186<\/td><\/tr><tr><td>2\u5e74\u76ee<\/td><td>100\u4e07\u5186\u00f71.01\u00f71.01=980,296\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306f\u3053\u308c\u3089\u3092\u5408\u8a08\u3057\u3066990,099\u5186\uff0b980,296\u5186\uff1d1,970,395\u5186\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u5c0f\u6570\u70b9\u4ee5\u4e0b\u306f\u56db\u6368\u4e94\u5165\u3057\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n\n\n\n<p>\uff0a3\u5e74\u76ee\u4ee5\u964d\u304c\u3042\u308b\u5834\u5408\u306f1\uff0b1\uff05\uff081.01\uff09\u3067\u652f\u6255\u5e74\u984d\u30923\u56de\u30014\u5e74\u76ee\u306f4\u56de\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\">\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u306f\uff1f<\/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\/11\/estimated-cash-purchase-price-1024x1024.png\" alt=\"\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u306f\uff1f\" class=\"wp-image-3658\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/estimated-cash-purchase-price-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/estimated-cash-purchase-price-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/estimated-cash-purchase-price-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/estimated-cash-purchase-price-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/estimated-cash-purchase-price.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6b21\u306b\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u3068\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u8cb8\u3057\u624b\u304c\u305d\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u3044\u304f\u3089\u3067\u624b\u306b\u5165\u308c\u305f\u304b\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u91d1\u984d\u3068\u524d\u524d\u8ff0\u306e\u73fe\u5728\u4fa1\u5024\u3092\u6bd4\u8f03\u3057\u3066\u3001\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u306e\u5224\u5b9a\u3092\u4e0b\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u30ea\u30fc\u30b9\u4f1a\u793e\u304c180\u4e07\u5186\u3067\u8cb7\u3063\u305f\u30b5\u30fc\u30d0\u30fc\u3092\u524d\u8ff0\u306e\u6761\u4ef6\u3067\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u30011,970,395\u5186\u3068180\u4e07\u5186\u306e90\uff05\uff1d1,620,000\u5186\u3092\u6bd4\u3079\u307e\u3059\u3002\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3067\u3042\u308b1,970,395\u5186\u306e\u307b\u3046\u304c\u5927\u304d\u3044\u306e\u3067\u3001\u3053\u306e\u30ea\u30fc\u30b9\u306f\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u30ea\u30fc\u30b9\u4f1a\u793e\u304c\u7269\u4ef6\u306e\u8cfc\u5165\u4fa1\u984d\u3092\u660e\u304b\u3059\u3053\u3068\u306f\u3042\u307e\u308a\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u5206\u305f\u3061\u304c\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u5f97\u3066\u3044\u308b\u304b\u3092\u660e\u304b\u3059\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u8cfc\u5165\u4fa1\u984d\u304c\u4e0d\u660e\u306e\u5834\u5408\u306f\u501f\u308a\u624b\u304c\u305d\u306e\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u898b\u7a4d\u91d1\u984d\u3092\u7528\u3044\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u300d\u3067\u3001\u540c\u7a2e\u7269\u4ef6\u306e\u5e02\u5834\u3067\u306e\u8ca9\u58f2\u4fa1\u683c\u306a\u3069\u304b\u3089\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"2-2\">\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u306e2\u3064\u76ee\u306e\u6761\u4ef6\u306f\u8010\u7528\u5e74\u6570<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3068\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u6bd4\u8f03\u306f\u3001\u5229\u7387\u306e\u7b97\u5b9a\u3084\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u7b97\u5b9a\u304c\u73fe\u5b9f\u7684\u306b\u96e3\u3057\u3044\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u300c\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96\uff0875\uff05\u57fa\u6e96\uff09\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u89e3\u7d04\u4e0d\u80fd\u30ea\u30fc\u30b9\u671f\u9593\u304c\u8010\u7528\u5e74\u6570\u306e75\uff05\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u3068\u306a\u308b\u3001\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30ea\u30fc\u30b9\u671f\u9593\u304c5\u5e74\u9593\u3067\u89e3\u7d04\u304c\u5b9f\u8cea\u96e3\u3057\u3044\u5951\u7d04\u3067\u3001\u8010\u7528\u5e74\u6570\u304c3\u5e74\u306e\u8a2d\u5099\u3092\u30ea\u30fc\u30b9\u3057\u305f\u5834\u5408\u30015\u5e74\u30685\u5e74\u00d775\uff05\u306f3.75\u5e74\u3068\u306a\u308a\u3001\u89e3\u7d04\u4e0d\u80fd\u30ea\u30fc\u30b9\u671f\u9593\u306e\u307b\u3046\u304c\u9577\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u306e2\u3064\u3081\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u9055\u3044\u3001\u305d\u3057\u3066\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\u3092\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u3055\u3089\u306b\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u6240\u6709\u6a29\u79fb\u8ee2<\/span><\/h3>\n\n\n\n<p>\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u300d\u3068\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u6e80\u4e86\u3057\u305f\u969b\u3001\u305d\u306e\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u501f\u308a\u624b\u306b\u79fb\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u4e0b\u8a18\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u3068\u304d\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059<\/p>\n\n\n\n<p><strong>a.\u5951\u7d04\u306b\u6240\u6709\u6a29\u79fb\u8ee2\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5951\u7d04<\/strong><\/p>\n\n\n\n<p>\u5951\u7d04\u66f8\u306b\u30ea\u30fc\u30b9\u671f\u9593\u5b8c\u4e86\u5f8c\u306f\u501f\u308a\u624b\u306e\u3082\u306e\u306b\u306a\u308b\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>b.\u884c\u4f7f\u304c\u78ba\u5b9f\u306b\u4e88\u60f3\u3055\u308c\u308b\u5272\u5b89\u8cfc\u5165\u9078\u629e\u6a29\u4ed8\u306e\u30ea\u30fc\u30b9<\/strong><\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u5b8c\u4e86\u5f8c\u3001\u76f8\u5834\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u5b89\u3044\u91d1\u984d\u3067\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u8cb7\u53d6\u308b\u6a29\u5229\u304c\u501f\u308a\u624b\u306b\u4e0e\u3048\u3089\u308c\u3066\u3044\u3066\u3001\u501f\u308a\u624b\u304c\u30ea\u30fc\u30b9\u7d42\u4e86\u5f8c\u306b\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u8cb7\u3044\u53d6\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>c.\u7279\u5225\u4ed5\u69d8\u7269\u4ef6\u306e\u30ea\u30fc\u30b9<\/strong><\/p>\n\n\n\n<p>\u501f\u308a\u624b\u306e\u7528\u9014\u306b\u3042\u308f\u305b\u3066\u7279\u5225\u306b\u4f5c\u3089\u308c\u3001\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u305d\u306e\u7269\u4ef6\u3092\u30ea\u30fc\u30b9\u4f1a\u793e\u304c\u4ed6\u306e\u501f\u308a\u624b\u306b\u8cb8\u3057\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408\u306f\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u58f2\u8cb7\u51e6\u7406<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u5192\u982d\u306b\u8ff0\u3079\u305f\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u3001\u79fb\u8ee2\u5916\u306b\u95a2\u308f\u3089\u305a\u3001\u58f2\u8cb7\u51e6\u7406\u3092\u884c\u3046\u3002\u300d\u3068\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u6240\u6709\u6a29\u306b\u95a2\u308f\u3089\u305a\u3001\u7269\u4ef6\u3092\u8cfc\u5165\u3057\u305f\u304b\u306e\u3088\u3046\u306a\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u7d50\u3076\u3068\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u50b5\u52d9\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u969b\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u3068\u8cb8\u3057\u624b\u306e\u8cfc\u5165\u91d1\u984d\uff08\u4e0d\u660e\u306e\u5834\u5408\u306f\u300c\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u307b\u3046\u304c\u30ea\u30fc\u30b9\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u8a08\u4e0a\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306e\u3088\u3046\u306a\u4f8b\u306e\u5834\u5408\u306e\u539f\u5247\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3000<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d<\/td><td>360,000\u5186\uff08\u8cb8\u3057\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u306f\u4e0d\u660e\uff09<\/td><\/tr><tr><td>\u73fe\u5728\u4fa1\u5024<\/td><td>400,000\u5186<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u671f\u9593<\/td><td>3\u5e74<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u6599<\/td><td>\u5e74\u4e00\u56de160,000\u5186\u306e\u5f8c\u6255\u3044\u3001\u7dcf\u984d480,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\u306b\u3001\u4e0b\u8a18\u306e\u4ed5\u8a33\u3092\u8d77\u3053\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30ea\u30fc\u30b9\u8cc7\u7523<\/td><td>\u30ea\u30fc\u30b9\u50b5\u52d9<\/td><\/tr><tr><td>360,000\u5186<\/td><td>360,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u3068\u306f\u5225\u306b\u3001\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u3068\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002\u307e\u305f\u30ea\u30fc\u30b9\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u30ea\u30fc\u30b9\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u30011\u5e74\u4ee5\u5185\u306b\u6c7a\u6e08\u3055\u308c\u308b\u3082\u306e\u306f\u6d41\u52d5\u8ca0\u50b5\u30011\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u56fa\u5b9a\u8ca0\u50b5\u306b\u300c\u30ea\u30fc\u30b9\u50b5\u52d9\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\"><strong>\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u306f\u8ca0\u50b5\u306e\u8fd4\u6e08<\/strong><\/span><\/h2>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4f8b\u3092\u4f7f\u3063\u3066\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u3068\u304d\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u652f\u6255\u30ea\u30fc\u30b9\u6599\u306f\u5143\u91d1\u306e\u8fd4\u6e08\u3068\u8003\u3048\u3001\u5143\u672c\u8fd4\u6e08\u984d\u3068\u5229\u606f\u76f8\u5f53\u984d\u306b\u533a\u5206\u3057\u307e\u3059\u3002\u300c\u7269\u4ef6\u306e\u5229\u606f\u3092\u6255\u3046\u300d\u3068\u3044\u3046\u3068\u30a4\u30e1\u30fc\u30b8\u3057\u305a\u3089\u3044\u3067\u3059\u304c\u3001\u501f\u5165\u306e\u4ed5\u8a33\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u501f\u5165\u6642\u306f\u300c\u73fe\u91d1\/\u501f\u5165\u91d1\u300d\u3068\u3044\u3046\u4ed5\u8a33\u304c\u7acb\u3061\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u8fd4\u6e08\u6642\u306b\u306f\u3001\u300c\u501f\u5165\u91d1\/\u73fe\u91d1\u300d\u3001\u300c\u652f\u6255\u5229\u606f\/\u73fe\u91d1\u300d\u3068\u3044\u3046\u4ed5\u8a33\u304c\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4f8b\u3067\u306f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e480,000\u5186\u3068\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u306e360,000\u5186\u306e\u5dee\u984d120,000\u5186\u304c\u5229\u606f\u76f8\u5f53\u984d\u3068\u306a\u308a\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642\u306b\u5b9a\u984d\u307e\u305f\u306f\u5229\u606f\u6cd5\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u6bce\u671f\u5b9a\u984d\u3067\u652f\u6255\u5229\u606f\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u652f\u6255\u5229\u606f<\/td><td>40,000\u5186\uff08120,000\u5186\u00f7\u652f\u6255\u56de\u65703\u56de\uff09<\/td><td>\u73fe\u9810\u91d1<\/td><td>160,000\u5186<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u50b5\u52d9<\/td><td>120,000\u5186\uff08\u652f\u6255\u984d\u3068\u5229\u606f\u306e\u5dee\u984d\uff09<\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-9\"><strong>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/strong><\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u30ea\u30fc\u30b9\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u3057\u3001\u6b8b\u5b58\u4fa1\u984d\u30920\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002\u4eca\u56de\u306e\u5834\u5408\u306f360,000\u5186\u30923\u5e74\u3067\u511f\u5374\u3059\u308b\u305f\u3081\u3001\u6bce\u6708\u4e0b\u8a18\u306e\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>10,000\u5186<\/td><td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td><td>10,000\u5186\u3000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"IFRS16\"><strong>IFRS16<\/strong><strong>\u53f7\uff08\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u6982\u8981<\/strong><\/span><\/h2>\n\n\n\n<p>2019\u5e74\u304b\u3089IFRS\u63a1\u7528\u4f01\u696d\u306b\u5f37\u5236\u9069\u7528\u3068\u306a\u3063\u305f\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u3001\u4e8c\u3064\u306e\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u30021\u3064\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5207\u308a\u304c\u306a\u304f\u306a\u308a\u3001\u300c\u30e2\u30ce\u3092\u4f7f\u3046\u6a29\u5229\uff1d\u4f7f\u7528\u6a29\u300d\u306f\u3059\u3079\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3059\u308b\u70b9\u3067\u3059\u30022\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u8003\u3048\u65b9\u306e\u5909\u66f4\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u5b9f\u8cea\u7684\u306b\u30ea\u30fc\u30b9\u5951\u7d04\u671f\u9593\u304c\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u3067\u3057\u305f\u304c\u3001\u5951\u7d04\u671f\u9593\u306b\u5ef6\u9577\u3084\u89e3\u7d04\u306e\u53ef\u80fd\u6027\u3092\u52a0\u5473\u3057\u305f\u671f\u9593\u3092\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u3068\u3059\u308b\u3088\u3046\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"IFRS16-2\"><strong>IFRS16<\/strong><strong>\u53f7\uff08\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff09\u306b<\/strong><strong>\u3088\u308b\u5f71\u97ff<\/strong><\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u6708\u3005\u306e\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3060\u3051\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u6e08\u3093\u3067\u3044\u305f\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u3001\u4f7f\u7528\u6a29\u304c\u3042\u308b\u3068\u306a\u308c\u3070\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u73fe\u5728\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u30fb\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u3059\u3079\u3066\u898b\u76f4\u3057\u3001\u65b0\u5b9a\u7fa9\u306e\u300c\u30ea\u30fc\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u306a\u3044\u304b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a72\u5f53\u306e\u7269\u4ef6\u306b\u3064\u3044\u3066\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u8a08\u4e0a\u3068\u3001\u652f\u6255\u5229\u606f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306e\u8003\u3048\u65b9\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u5951\u7d04\u306e\u5185\u5bb9\u3092\u7cbe\u67fb\u3057\u3001\u65b0\u5b9a\u7fa9\u3067\u306e\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>2019\u5e74\u306e\u5f37\u5236\u9069\u7528\u306f\u3001\u3059\u3067\u306bIFRS\u4f1a\u8a08\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u57fa\u6e96\u4f1a\u8a08\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3082\u3001\u3053\u306e\u57fa\u6e96\u304c\u8fd1\u3044\u5c06\u6765\u9069\u7528\u3055\u308c\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u300c\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u300d\u3068\u8a00\u3063\u3066\u3001\u5f90\u3005\u306bIFRS\u306e\u57fa\u6e96\u3092\u65e5\u672c\u57fa\u6e96\u306b\u53d6\u308a\u5165\u308c\u308b\u65b9\u91dd\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u81ea\u793e\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5224\u65ad\u3084\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u65e9\u3081\u306b\u76e3\u67fb\u6cd5\u4eba\u3084\u9867\u554f\u4f1a\u8a08\u58eb\u3068\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u73fe\u5728\u3001\u65e5\u672c\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3082\u3001IFRS16\u53f7\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304f\u3068\u4eca\u5f8c\u306e\u5bfe\u5fdc\u304c\u3068\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-10\">\u53c2\u8003\u8cc7\u6599<\/span><\/h4>\n\n\n\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55.pdf\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 13 \u53f7\u3000\u30ea\u30fc\u30b9\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n\n\n\n<li>\u300c<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55_2_20191129.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55_2_20191129.pdf\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c 16 \u53f7 \u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u8cb8\u3057\u624b\u304c\u501f\u308a\u624b\u306b\u5bfe\u3057\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u3001\u501f\u308a\u624b\u306f\u4f7f\u7528\u6599\u3092\u8cb8\u3057\u624b\u306b\u652f\u6255\u3046\u53d6\u5f15\u3092\u3044\u3044\u307e\u3059\u3002\n\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u5b9f\u52d9\u4e0a\u306e\u51e6\u7406\u65b9\u6cd5\u3001\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3059\u3002","protected":false},"author":8,"featured_media":3657,"template":"","tags":[35,37],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/3656"}],"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":2,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/3656\/revisions"}],"predecessor-version":[{"id":9984,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/3656\/revisions\/9984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/3657"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=3656"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=3656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}