{"id":604,"date":"2020-01-15T17:28:41","date_gmt":"2020-01-15T08:28:41","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=604"},"modified":"2023-11-22T19:03:22","modified_gmt":"2023-11-22T10:03:22","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%82%84saas%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e3%81%ae%e6%96%b9%e6%b3%95","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/604\/","title":{"rendered":"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3084SaaS\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u65b9\u6cd5"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_main-1024x538.png\" alt=\"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3084SaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u65b9\u6cd5\" class=\"wp-image-605\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_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>2018\u5e743\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u30eb\u30fc\u30eb\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u8003\u3048\u65b9\u3092\u3082\u3068\u306b\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3084SaaS\u30d3\u30b8\u30cd\u30b9\u3067\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u554f\u984c\u70b9<\/a><\/li><li><a href=\"#i-3\">\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5909\u66f4\u70b9<\/a><ul><li><a href=\"#i-4\">\u58f2\u4e0a\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/li><li><a href=\"#i-5\">\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/a><\/li><li><a href=\"#5\">\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58<\/a><ul><li><a href=\"#1\">\u30b9\u30c6\u30c3\u30d71\uff1a\u5951\u7d04\u306e\u8b58\u5225<\/a><\/li><li><a href=\"#2\">\u30b9\u30c6\u30c3\u30d72\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/a><\/li><li><a href=\"#3\">\u30b9\u30c6\u30c3\u30d73\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/a><\/li><li><a href=\"#4\">\u30b9\u30c6\u30c3\u30d74\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/a><\/li><li><a href=\"#5-2\">\u30b9\u30c6\u30c3\u30d75\uff1a\u53ce\u76ca\u306e\u8a8d\u8b58<\/a><\/li><\/ul><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-7\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#SaaS\">SaaS\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58<\/a><ul><li><a href=\"#SaaS-2\">SaaS\u30d3\u30b8\u30cd\u30b9\u306e\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u307e\u3068\u3081<\/a><ul><li><a href=\"#i-9\">\u53c2\u8003\u8cc7\u6599<\/a><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u53ce\u76ca\u8a8d\u8b58\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u4f01\u696d\u306f\u58f2\u4e0a\u3092\u9069\u5207\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u696d\u7e3e\u3092\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u9069\u5207\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u30bf\u30a4\u30df\u30f3\u30b0\u300d\u3068\u300c\u91d1\u984d\u300d\u306e2\u3064\u306e\u30eb\u30fc\u30eb\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\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\/2020\/01\/revenue_recognition_01-1024x1024.png\" alt=\"\u53ce\u76ca\u8a8d\u8b58\u306e2\u3064\u306e\u8ad6\u70b9\" class=\"wp-image-610\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_01-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_01-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_01-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_01-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_01.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul>\n<li>\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u8ad6\u70b9\uff1a\u5c65\u884c\u7fa9\u52d9\u3068\u5bfe\u4fa1\u53d7\u9818\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u4e00\u81f4\u3057\u306a\u3044\u58f2\u4e0a\u304c\u3042\u308b\u305f\u3081\u3001\u3044\u3064\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u3079\u304d\u304b\u304c\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u91d1\u984d\u306e\u8ad6\u70b9\uff1a\u8907\u6570\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u58f2\u4e0a\u3001\u8fd4\u54c1\u6a29\u3092\u542b\u3080\u58f2\u4e0a\u304c\u3042\u308b\u305f\u3081\u3001\u3069\u308c\u3060\u3051\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u3079\u304d\u304b\u304c\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u203b \u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u306f\u3001\u9867\u5ba2\u3078\u306e\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u554f\u984c\u70b9<\/span><\/h2>\n\n\n\n<p>\u65e5\u672c\u306b\u304a\u3051\u308b\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306b\u5247\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u307e\u3067\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306e\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\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\/2020\/01\/revenue_recognition_02-1024x1024.png\" alt=\"\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\uff08\u5b9f\u73fe\u4e3b\u7fa9\uff09\u306e\u554f\u984c\u70b9\" class=\"wp-image-611\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_02-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_02-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_02-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_02-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_02.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5b9f\u73fe\u4e3b\u7fa9\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\uff08\u8ca1\u8ca8\u306e\u79fb\u8ee2\u307e\u305f\u306f\u5f79\u52d9\u63d0\u4f9b\u306e\u5b8c\u4e86\uff09<\/li>\n\n\n\n<li>\u5bfe\u4fa1\u306e\u53d7\u9818\uff08\u73fe\u91d1\u7b49\u4fa1\u7269\u306e\u53d6\u5f97\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u5c0f\u58f2\u5e97\u306e\u30ec\u30b8\u3067\u30d1\u30f3\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001\u30d1\u30f3\u3092\u9867\u5ba2\u306b\u6e21\u3057\uff081. \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\uff09\u3001\u9867\u5ba2\u304b\u3089\u30d1\u30f3\u4ee3\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3067\uff082. \u5bfe\u4fa1\u306e\u53d7\u9818\uff09\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u5bfe\u4fa1\u306e\u53d7\u9818\u3068\u304c\u540c\u6642\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u58f2\u4e0a\u8a08\u4e0a\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u306f\u8b70\u8ad6\u306e\u4f59\u5730\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u5bfe\u4fa1\u306e\u53d7\u9818\u304c\u540c\u6642\u3067\u306a\u3044\u5834\u5408\u3001\u3044\u3064\u8a08\u4e0a\u3059\u308b\u304b\uff08\u4f8b\uff1a\u51fa\u8377\u6642 or \u7d0d\u54c1\u6642 or \u691c\u53ce\u6642\uff09\u3068\u3044\u3046\u8ad6\u70b9\u304c\u3042\u308a\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u3001\u3044\u308d\u3044\u308d\u306a\u89e3\u91c8\u304c\u3067\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u8981\u4ef6\u306f\u5b9a\u7fa9\u304c\u66d6\u6627\u306a\u305f\u3081\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u5e45\u304c\u51fa\u3066\u3057\u307e\u3046\u554f\u984c\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5909\u66f4\u70b9<\/span><\/h2>\n\n\n\n<p>\u5f93\u6765\u306e\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306f\u4f1a\u8a08\u51e6\u7406\u306b\u8ab2\u984c\u304c\u3042\u3063\u305f\u305f\u3081\u306b\u30012018\u5e743\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u305d\u306e\u9069\u7528\u6307\u91dd\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u30eb\u30fc\u30eb\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/li>\n\n\n\n<li>\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<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\u306e\u7b2c15\u53f7\u3068\u307b\u307c\u540c\u3058\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u672c\u3068\u4e16\u754c\u306e\u30eb\u30fc\u30eb\u304c\u540c\u6c34\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u3001\u4e3b\u306b\u306a\u306b\u304c\u5909\u308f\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u58f2\u4e0a\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0<\/span><\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u58f2\u4e0a\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306f\u30011. \u5c65\u884c\u7fa9\u52d9\u306e\u5b8c\u4e86&nbsp; 2. \u5bfe\u4fa1\u306e\u53d7\u9818  \u306e\u4e21\u65b9\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3067\u304d\u308b\u8003\u3048\u65b9\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u9867\u5ba2\u306b\u652f\u914d\u304c\u79fb\u8ee2\u3055\u308c\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u8003\u3048\u65b9\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u300c\u652f\u914d\u300d\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u81ea\u7531\u306b\u5229\u7528\u3067\u304d\u308b\u72b6\u614b\u306e\u3053\u3068\u3067\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\/2020\/01\/revenue_recognition_03-1024x1024.png\" alt=\"\u58f2\u4e0a\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\" class=\"wp-image-607\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_03-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_03-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_03-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_03-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_03.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/span><\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u9069\u7528\u7bc4\u56f2\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u58f2\u4e0a\u5168\u822c\u3068\u306a\u308b\u5168\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u9069\u7528\u7bc4\u56f2\u5916\u3068\u306a\u308b\u53d6\u5f15\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\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\/2020\/01\/revenue_recognition_04-1024x1024.png\" alt=\"\u9069\u7528\u7bc4\u56f2\u306e\u660e\u78ba\u5316\" class=\"wp-image-608\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_04-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_04-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_04-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_04-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_04.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u5916\u3068\u306a\u308b\u53ce\u76ca<\/strong><\/p>\n\n\n\n<ul>\n<li>\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u53d6\u5f15<\/li>\n\n\n\n<li>\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<\/li>\n\n\n\n<li>\u4fdd\u967a\u6cd5\u306b\u304a\u3051\u308b\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u4fdd\u967a\u5951\u7d04<\/li>\n\n\n\n<li>\u540c\u696d\u4ed6\u793e\u3068\u306e\u4ea4\u63db\u53d6\u5f15<\/li>\n\n\n\n<li>\u91d1\u878d\u5546\u54c1\u306e\u7d44\u6210\u53c8\u306f\u53d6\u5f97\u306b\u304a\u3044\u3066\u53d7\u3051\u53d6\u308b\u624b\u6570\u6599<\/li>\n\n\n\n<li>\u300c\u4e0d\u52d5\u7523\u6d41\u52d5\u5316\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"5\">\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span><\/h3>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u6b21\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u300c<strong>\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/strong>\u300d\u3067\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c16\u9805\uff09\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\/2020\/01\/revenue_recognition_06-1024x1024.png\" alt=\"\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\" class=\"wp-image-606\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_06-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_06-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_06-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_06-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_06.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table mb-block\">\n  <table class=\"\">\n    <tbody>\n    <tr>\n      <td class=\"w20\"><span class=\"mr-1\">\u30b9\u30c6\u30c3\u30d71<\/span><span class=\"inline-block\">\u5951\u7d04\u306e\u8b58\u5225<\/span><\/td>\n      <td>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225<\/td>\n    <\/tr>\n    <tr>\n      <td><span class=\"mr-1\">\u30b9\u30c6\u30c3\u30d72<\/span><span class=\"inline-block\">\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/span><\/td>\n      <td>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\uff09\u3092\u8b58\u5225\u30b9\u30c6\u30c3\u30d7<\/td>\n    <\/tr>\n    <tr>\n      <td><span class=\"mr-1\">\u30b9\u30c6\u30c3\u30d73<\/span><span class=\"inline-block\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/span><\/td>\n      <td>\u5024\u5f15\u304d\u3001\u30ea\u30d9\u30fc\u30c8\u3001\u8fd4\u91d1\u7b49\u3001\u53d6\u5f15\u306e\u5bfe\u4fa1\u306b\u5909\u52d5\u6027\u306e\u3042\u308b\u91d1\u984d\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u52d5\u90e8\u5206\u306e\u91d1\u984d\u3092\u898b\u7a4d\u308a\u3001\u305d\u306e\u90e8\u5206\u3092\u5897\u6e1b\u3057\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a<\/td>\n    <\/tr>\n    <tr>\n      <td><span class=\"mr-1\">\u30b9\u30c6\u30c3\u30d74<\/span><span class=\"inline-block\">\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/span><\/td>\n      <td>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206<\/td>\n    <\/tr>\n    <tr>\n      <td><span class=\"mr-1\">\u30b9\u30c6\u30c3\u30d75<\/span><span class=\"inline-block\">\u53ce\u76ca\u306e\u8a8d\u8b58<\/span><\/td>\n      <td>\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58<\/td>\n    <\/tr>\n    <\/tbody>\n  <\/table>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-6\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u9069\u7528\u7bc4\u56f2\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u3068\u3044\u3046\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u5951\u7d04\u66f4\u65b0\u671f\u9593\u3084\u6599\u91d1\u4f53\u7cfb\u306a\u3069\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u5951\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306e\u5951\u7d04\u66f4\u65b0\u671f\u9593\u3084\u6599\u91d1\u4f53\u7cfb<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td style=\"width:35%;\">\u5951\u7d04\u66f4\u65b0\u671f\u9593<\/td><td>1\u30f6\u6708\u30012\u30f6\u6708\u30013\u30f6\u6708\u30016\u30f6\u6708\u300112\u30f6\u6708\u306a\u3069<\/td><\/tr><tr><td>\u6599\u91d1\u4f53\u7cfb<\/td><td>\u521d\u671f\u8cbb\u7528\uff1a\u6709 \/ \u7121<br>\u6708\u984d\uff1a<br>\u3000\u5b9a\u984d\u306e\u307f<br>\u3000\u5f93\u91cf\u8ab2\u91d1\u306e\u307f<br>\u3000\u5b9a\u984d\uff0b\u5f93\u91cf\u8ab2\u91d1<\/td><\/tr><tr><td>\u6599\u91d1<\/td><td>\u6570\u767e\u5186 \/ \u6570\u5343\u5186 \/ \u6570\u4e07\u5186 \/ \u6570\u5341\u4e07\u5186<\/td><\/tr><tr><td>\u521d\u6708\u65e5\u5272\u308a<\/td><td>\u6709 \/ \u7121<\/td><\/tr><tr><td>\u7121\u6599\u671f\u9593<\/td><td>\u6709 \/ \u7121 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u524d\u8ff0\u306e\u300c\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u3067\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"1\">\u30b9\u30c6\u30c3\u30d71\uff1a\u5951\u7d04\u306e\u8b58\u5225<\/span><\/h3>\n\n\n\n<p>\u65b0\u898f\u767a\u6ce8\u4ee5\u5916\u306b\u3001\u8ffd\u52a0\u767a\u6ce8\u3084\u30d7\u30e9\u30f3\u5909\u66f4\u3001\u90e8\u5206\u89e3\u7d04\u306a\u3069\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u3001\u9867\u5ba2\u3054\u3068\u306b\u5951\u7d04\u3092\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"2\">\u30b9\u30c6\u30c3\u30d72\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/span><\/h3>\n\n\n\n<p>\u4f7f\u7528\u8a31\u8afe\u6a29\uff08\u30e9\u30a4\u30bb\u30f3\u30b9\uff09\u3001\u5c0e\u5165\u30b5\u30dd\u30fc\u30c8\u3001\u6280\u8853\u30b5\u30dd\u30fc\u30c8\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5206\u3051\u3066\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"3\">\u30b9\u30c6\u30c3\u30d73\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/span><\/h3>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u304c\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5f93\u91cf\u8ab2\u91d1\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u3001\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"4\">\u30b9\u30c6\u30c3\u30d74\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/span><\/h3>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d73\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092\u3001\u30b9\u30c6\u30c3\u30d72\u3067\u8b58\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"5-2\">\u30b9\u30c6\u30c3\u30d75\uff1a\u53ce\u76ca\u306e\u8a8d\u8b58<\/span><\/h3>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d72\u3067\u8b58\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306e\u53ce\u76ca\u8a8d\u8b58\u6642\u671f\u304c\u3001\u4e00\u6642\u70b9\u304b\u4e00\u5b9a\u671f\u9593\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\uff08\u4f8b\uff1a\u521d\u671f\u8cbb\u7528\u306f\u4e00\u6642\u70b9\u3001\u6708\u984d\u306f\u4e00\u5b9a\u671f\u9593\u3068\u5224\u65ad\uff09\u3002\u4e00\u5b9a\u671f\u9593\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-7\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"SaaS\">SaaS\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58<\/span><\/h2>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001SaaS\uff08Software as a Service\uff09\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u8003\u3048\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002SaaS\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u524d\u8ff0\u306e\u300c\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u306e\u4e2d\u3067\u3001\u3068\u304f\u306b\u30b9\u30c6\u30c3\u30d75\uff08\u53ce\u76ca\u306e\u8a8d\u8b58\uff09\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u304b\u304c\u8ad6\u70b9\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\/2020\/01\/revenue_recognition_05-1024x1024.png\" alt=\"SaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\" class=\"wp-image-609\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_05-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_05-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_05-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_05-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/01\/revenue_recognition_05.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>SaaS\u30d3\u30b8\u30cd\u30b9\u306f\u3001\u9867\u5ba2\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\uff08\u4f7f\u7528\u8a31\u8afe\u6a29\uff09\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u7d4c\u7531\u3057\u3066\u4f9b\u4e0e\u3057\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e\u3092\u300c\u30a2\u30af\u30bb\u30b9\u6a29\uff08\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u8a8d\u8b58\uff09\u300d\u3068\u300c\u4f7f\u7528\u6a29\uff08\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58\uff09\u300d\u306b\u533a\u5206\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>62. \u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u304c\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u3068\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u8a72\u7d04\u675f\u304c\u72ec\u7acb\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u9867\u5ba2\u306b\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u304c\u3001\u9867\u5ba2\u306b\u6b21\u306e(1)\u53c8\u306f(2)\u306e\u3044\u305a\u308c\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u7b2c 66 \u9805\u53c2\u7167\uff09\u3002<\/p>\n\n\n\n<p> (1) \u30e9\u30a4\u30bb\u30f3\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u5b58\u5728\u3059\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u6a29\u5229\uff08[\u8a2d\u4f8b 25]\uff09<\/p>\n\n\n\n<p> (2) \u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u4f9b\u4e0e\u3055\u308c\u308b\u6642\u70b9\u3067\u5b58\u5728\u3059\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\uff08[\u8a2d\u4f8b 23]\u53ca\u3073[\u8a2d\u4f8b 24-2]\uff09<\/p>\n\n\n\n<p> \u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u306b\u3064\u3044\u3066\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u304c (1)\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u304c(2)\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u9867\u5ba2\u304c\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f7f\u7528\u3057\u3066\u30e9\u30a4\u30bb\u30f3\u30b9\u304b\u3089\u306e\u4fbf\u76ca\u3092\u4eab\u53d7\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<cite>\u51fa\u5178\uff1a\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd \u7b2c 62 \u9805<\/cite><\/blockquote>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u63d0\u4f9b\u3059\u308bSaaS\u304c\u30a2\u30af\u30bb\u30b9\u6a29\u3068\u4f7f\u7528\u6a29\u306e\u3069\u3061\u3089\u306b\u306a\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a2\u30af\u30bb\u30b9\u6a29\u3068\u4f7f\u7528\u6a29\u3092\u5224\u5b9a\u3059\u308b\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd \u7b2c 63 \u9805\u300d\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u7b2c 63 \u9805\u306e(1)\u304b\u3089(3)\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3068\u304d\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f7f\u7528\u8a31\u8afe\u6a29\uff08\u30e9\u30a4\u30bb\u30f3\u30b9\uff09\u306e\u4f9b\u4e0e\u304c\u300c\u30a2\u30af\u30bb\u30b9\u6a29\u300d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>63. \u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u306f\u3001\u6b21\u306e(1)\u304b\u3089(3)\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53 \u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306e\u5f62\u614b\u3001\u6a5f\u80fd\u6027\u53c8\u306f\u4fa1\u5024\u304c\u7d99\u7d9a\u7684\u306b\u5909\u5316\u3057\u3066\u304a\u308a\u3001\u524d\u9805(1)\u306b\u5b9a\u3081\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u6a29\u5229\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b \uff08[\u8a2d\u4f8b 23]\u3001[\u8a2d\u4f8b 24-2]\u53ca\u3073[\u8a2d\u4f8b 25]\uff09\u3002<\/p>\n\n\n\n<p> (1) \u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u3088\u308a\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6d3b\u52d5\u3092\u4f01\u696d\u304c\u884c\u3046\u3053\u3068\u304c\u3001\u5951\u7d04\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u53c8\u306f\u9867\u5ba2\u306b\u3088\u308a\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u3066\u3044 \u308b\u3053\u3068\uff08\u7b2c 65 \u9805\u53c2\u7167\uff09<\/p>\n\n\n\n<p> (2) \u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f01\u696d\u306e\u6d3b\u52d5\u306b\u3088\u308a\u3001\u9867\u5ba2\u304c\u76f4\u63a5\u7684\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068<\/p>\n\n\n\n<p> (3) \u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f01\u696d\u306e\u6d3b\u52d5\u306e\u7d50\u679c\u3068\u3057\u3066\u3001 \u4f01\u696d\u306e\u6d3b\u52d5\u304c\u751f\u3058\u305f\u3068\u3057\u3066\u3082\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u306a\u3044\u3053\u3068<\/p>\n<cite>\u51fa\u5178\uff1a\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd \u7b2c 63 \u9805<\/cite><\/blockquote>\n\n\n\n<p>\u4e00\u822c\u7684\u306bSaaS\u306f\u3001\u5e38\u306b\u6a5f\u80fd\u3084\u30c7\u30b6\u30a4\u30f3\u3092\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u3066\u3044\u304d\u306a\u304c\u3089\u3001\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u30de\u30c3\u30c1\u3055\u305b\u3066\u3044\u304d\u307e\u3059\uff08\u30b5\u30fc\u30d3\u30b9\u81ea\u4f53\u306f\u9867\u5ba2\u306b\u306f\u79fb\u8ee2\u3057\u306a\u3044\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u306e\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd \u7b2c 63 \u9805\u300d\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u308b\u3068\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001SaaS\u306e\u58f2\u4e0a\u306f\u3001\u30a2\u30af\u30bb\u30b9\u6a29\u3068\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6a5f\u80fd\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u306a\u3044SaaS\u306e\u5834\u5408\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u671f\u9593\u5185\u3067\u6a5f\u80fd\u3084\u4fa1\u5024\u304c\u5909\u5316\u3057\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u4f7f\u7528\u6a29\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a2\u30af\u30bb\u30b9\u6a29\u3068\u5224\u65ad\u3055\u308c\u305fSaaS\u306e\u5834\u5408\u306f\u3001\u5f79\u52d9\u63d0\u4f9b\u304c\u7d42\u308f\u3063\u305f\u5206\u306e\u91d1\u984d\u306e\u307f\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u984d\u3067\u4e00\u62ec\u3057\u3066\u5bfe\u4fa1\u3092\u53d7\u9818\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3054\u3068\u306b\u58f2\u4e0a\u3092\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f<a href=\"\/invoice\/functions\/advance-payment\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u53d7\u91d1<\/a>\u3068\u3057\u3066\u7ba1\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"SaaS-2\">SaaS\u30d3\u30b8\u30cd\u30b9\u306e\u4f8b<\/span><\/h3>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5c65\u884c\u7fa9\u52d9\u304c2\u3064\u3042\u308b\u8907\u5408\u53d6\u5f15\u306eSaaS\u304c\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u521d\u671f\u8cbb\u7528\uff1a10\u4e07\u5186\uff08\u5c65\u884c\u7fa9\u52d9\uff1a\u5c0e\u5165\u6e96\u5099\uff09<\/li>\n\n\n\n<li>\u5e74\u984d\uff1a60\u4e07\u5186\uff08\u5c65\u884c\u7fa9\u52d9\uff1a\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u7e70\u308a\u8fd4\u3059SaaS\u306e\u63d0\u4f9b\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u524d\u8ff0\u306e\u300c\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u306b\u3042\u3066\u306f\u3081\u307e\u3059\u3068\u3001\u30b9\u30c6\u30c3\u30d75\uff08\u53ce\u76ca\u306e\u8a8d\u8b58\uff09\u3067\u3001\u30a2\u30af\u30bb\u30b9\u6a29\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u5e74\u984d\u306e60\u4e07\u5186\u309212\u30f6\u6708\u3067\u5206\u5272\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u521d\u6708\u306e\u58f2\u4e0a\u8a08\u4e0a\uff1a\u521d\u671f\u8cbb\u752810\u4e07\u5186\uff0b\u6708\u984d5\u4e07\u5186<\/li>\n\n\n\n<li>2\u30f6\u6708\u76ee\u4ee5\u964d\u306e\u6bce\u6708\u306e\u58f2\u4e0a\u8a08\u4e0a\uff1a\u6708\u984d5\u4e07\u5186<\/li>\n\n\n\n<li>\u521d\u6708\u306b\u304a\u3051\u308b\u524d\u53d7\u91d1\uff1a55\u4e07\u5186<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306e\u767a\u751f\u4e3b\u7fa9\u3067\u66d6\u6627\u3060\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u306f\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\u7b2c15\u53f7\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u3063\u3066\u30eb\u30fc\u30eb\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u9069\u7528\u7bc4\u56f2\u3082\u660e\u78ba\u5316\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u306b\u306a\u308a\u307e\u3059\u30025\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8a08\u4e0a\u91d1\u984d\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u898b\u76f4\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p> \u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u53d6\u308a\u4e0a\u3052\u305fSaaS\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u3068\u304f\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\uff08\u4f7f\u7528\u8a31\u8afe\u6a29\uff09\u3092\u3001\u30a2\u30af\u30bb\u30b9\u6a29\uff08\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u8a8d\u8b58\uff09\u3068 \u4f7f\u7528\u6a29\uff08\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58\uff09\u306e\u3069\u3061\u3089\u3067\u5224\u65ad\u3059\u308b\u304b\u304c\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u65b9\u91dd\u3084\u696d\u52d9\u51e6\u7406\u65b9\u91dd\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u5909\u66f4\u3084<a href=\"\/invoice\/solution\/mrr\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"\/solution\/mrr\/\">\u58f2\u4e0a\u8a08\u4e0a<\/a>\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u66f4\u65b0\u3082\u542b\u3081\u3066\u691c\u8a0e\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u53c2\u8003\u8cc7\u6599<\/span><\/h3>\n\n\n\n<ul>\n<li><a href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\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><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81\uff1a\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"2018\u5e743\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u30eb\u30fc\u30eb\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u8003\u3048\u65b9\u3092\u3082\u3068\u306b\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3084SaaS\u30d3\u30b8\u30cd\u30b9\u3067\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002","protected":false},"author":8,"featured_media":605,"template":"","tags":[35,44,36,26,27,10],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/604"}],"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":3,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/604\/revisions"}],"predecessor-version":[{"id":11282,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/604\/revisions\/11282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/605"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=604"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}