{"id":5613,"date":"2022-06-06T17:30:32","date_gmt":"2022-06-06T08:30:32","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=5613"},"modified":"2023-06-01T15:36:58","modified_gmt":"2023-06-01T06:36:58","slug":"%e3%82%b5%e3%83%96%e3%82%b9%e3%82%af%e3%83%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e3%81%ae%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e3%81%a7%e9%87%8d%e8%a6%81%e3%81%aa","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/5613\/","title":{"rendered":"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u3067\u91cd\u8981\u306a\u5909\u52d5\u5bfe\u4fa1\u3068\u306f\uff1f\u8a73\u3057\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-main-1024x538.png\" alt=\"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u3067\u91cd\u8981\u306a\u5909\u52d5\u5bfe\u4fa1\u3068\u306f\uff1f\u8a73\u3057\u304f\u89e3\u8aac\uff01\" class=\"wp-image-5614\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-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\u5e74\u6625\u306b\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u308b\u3068\u3068\u3082\u306b\u3001\u30b5\u30d6\u30b9\u30af\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u3067\u91cd\u8981\u3068\u306a\u308b\u300c\u5909\u52d5\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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\u306e\u80cc\u666f<\/a><\/li><li><a href=\"#i-2\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-3\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li><li><a href=\"#i-4\">\u5909\u52d5\u5bfe\u4fa1\u3068\u306f<\/a><\/li><li><a href=\"#i-5\">\u5909\u52d5\u5bfe\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5<\/a><ul><li><a href=\"#i-6\">\u2460\u6700\u983b\u6cd5<\/a><\/li><li><a href=\"#i-7\">\u2461\u671f\u5f85\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u5909\u52d5\u5bfe\u4fa1\uff1d\u53d6\u5f15\u4fa1\u683c\uff1f<\/a><\/li><li><a href=\"#i-9\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5909\u52d5\u5bfe\u4fa1\u3068\u306f<\/a><\/li><li><a href=\"#i-10\">\u7121\u6599\u30c8\u30e9\u30a4\u30a2\u30eb\u3084\u5272\u5f15\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306e\u53d6\u308a\u6271\u3044<\/a><\/li><li><a href=\"#i-11\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u53ce\u76ca\u8a8d\u8b58\u306e\u80cc\u666f<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u3001\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u5c0e\u5165\u306e\u80cc\u666f\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u58f2\u4e0a\u8a08\u4e0a\u306e\u65b0\u30eb\u30fc\u30eb\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u5c0e\u5165\u306e\u76ee\u7684\u306f\u3001\u4eca\u307e\u3067\u3042\u3044\u307e\u3044\u3060\u3063\u305f\u58f2\u4e0a\u8a08\u4e0a\uff08\uff1d\u53ce\u76ca\u8a8d\u8b58\uff09\u306e\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3057\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u306b\u5408\u308f\u305b\u305f\u58f2\u4e0a\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u58f2\u4e0a\u300d\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u756a\u4e0a\u306b\u66f8\u304b\u308c\u3001\u4f01\u696d\u7d4c\u55b6\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u8981\u306a\u9805\u76ee\u3068\u3082\u3044\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u6cd5\u4eba\u7a0e\u6cd5\u3067\u3082\u3001\u3053\u308c\u307e\u3067\u58f2\u4e0a\u8a08\u4e0a\uff08\uff1d\u53ce\u76ca\u8a8d\u8b58\uff09\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u660e\u6587\u5316\u3055\u308c\u305f\u3082\u306e\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u3001\u58f2\u4e0a\u8a08\u4e0a\u306e\u6642\u671f\u3084\u91d1\u984d\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3001\u4f1a\u8a08\u57fa\u6e96\u304c\u30d0\u30e9\u30d0\u30e9\u306a\u307e\u307e\u3067\u306f\u3001\u6295\u8cc7\u5bb6\u3082\u7d4c\u55b6\u8005\u81ea\u8eab\u3082\u3001\u4ed6\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3084\u696d\u7e3e\u4e88\u60f3\u3092\u6bd4\u8f03\u3067\u304d\u305a\u6b63\u3057\u3044\u5224\u65ad\u3092\u4e0b\u305b\u306a\u3044\u306a\u3069\u306e\u5f0a\u5bb3\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066IFRS\u304c\u4f5c\u3089\u308c\u3001\u4e16\u754c\u7684\u306b\u3082\u5e83\u304f\u4f7f\u308f\u308c\u59cb\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u3082\u305d\u306e\u6d41\u308c\u306b\u4e57\u308a\u3001\u65e5\u672c\u57fa\u6e96\u3092IFRS\u306b\u8fd1\u3065\u3051\u308b\u3088\u3046\u306a\u5909\u66f4\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff09\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u65b0\u3057\u304f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u304c\u958b\u767a\u3055\u308c\u30012021\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3092\u914d\u616e\u3057\u3066\u3044\u304f\u3064\u304b\u306e\u7c21\u4fbf\u7684\u306a\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u3002\u3053\u3046\u3057\u3066\u3001\u65e5\u672c\u3067\u3082IFRS\u3068\u307b\u307c\u540c\u7b49\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n\n\n\n<p>\u3067\u306f\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u5951\u7d04\u306e\u5f62\u5f0f\u3084\u91d1\u984d\u3088\u308a\u3082\u3001\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u63d0\u4f9b\u5b9f\u614b\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53ce\u76ca\uff08\u58f2\u4e0a\uff09\u306e\u8a8d\u8b58\u3092\u3001\u6b21\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d4c\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225<\/strong><\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u3092\u8b58\u5225\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001A\u793e\u304c\u9867\u5ba2\u3067\u3042\u308bB\u793e\u3068\u3001\u300c\u88fd\u54c1\u306e\u8ca9\u58f2\u304a\u3088\u30732\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u300d\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u3001\u3053\u306e\u5951\u7d04\u306f\u53ce\u76ca\u8b58\u5225\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225<\/strong><\/p>\n\n\n\n<p>\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8b58\u5225\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f15\u3092\u53ce\u76ca\u306e\u8a8d\u8b58\u5358\u4f4d\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u2460\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u3001\u2461\u4fdd\u5b88\u5951\u7d04\u306e\u5f79\u52d9\u63d0\u4f9b\u5206\u3092\u5206\u96e2\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/strong><\/p>\n\n\n\n<p>\u2460\u88fd\u54c1\u306e\u8ca9\u58f2\u3068\u2461\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u309212,000\u5343\u5186\u3068\u7b97\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u53ce\u76ca\u7dcf\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u6bce\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206<\/strong><\/p>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d12,000\u5343\u5186\u3092\u3001\u2460\u88fd\u54c1\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u3001\u2461\u4fdd\u5b88\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u306b\u914d\u5206\u3057\u307e\u3059\u3002\u3053\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306f\u53d6\u5f15\u958b\u59cb\u65e5\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58<\/strong><\/p>\n\n\n\n<p>\u8b58\u5225\u3057\u305f\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u70b9\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_03.pdf\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/span><\/h2>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8ad6\u70b9\u3068\u306a\u308b\u30b9\u30c6\u30c3\u30d7\u306e\u3072\u3068\u3064\u306b\u3001\u30b9\u30c6\u30c3\u30d73\u306e\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u3068\u306f\u3001<em>\u201c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u201d<\/em>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5951\u7d04\u6761\u4ef6\u3084\u53d6\u5f15\u6163\u884c\u7b49\u3092\u8003\u616e\u3057\u3064\u3064\u3001<\/p>\n\n\n\n<p>(1) \u5909\u52d5\u5bfe\u4fa1<br>(2) \u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<br>(3) \u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<br>(4) \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u5168\u3066\u306e\u5f71\u97ff<\/p>\n\n\n\n<p>\u3092\u8003\u616e\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u53d6\u5f15\u4fa1\u683c\u306f\u5fc5\u305a\u3057\u3082\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u53d6\u5f15\u91d1\u984d\u306e\u7dcf\u984d\u3068\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u300c\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u91d1\u984d\u3092\u9664\u304f\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\u306f\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u9664\u304f\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c 30 \u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u5909\u52d5\u5bfe\u4fa1\u3068\u306f<\/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\/2022\/06\/what_is_variable_consideration-1024x1024.png\" alt=\"\u5909\u52d5\u5bfe\u4fa1\u3068\u306f\uff1f\" class=\"wp-image-5615\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/06\/what_is_variable_consideration.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\"><span 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