{"id":6584,"date":"2022-10-13T11:12:14","date_gmt":"2022-10-13T02:12:14","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=6584"},"modified":"2023-04-27T16:54:05","modified_gmt":"2023-04-27T07:54:05","slug":"%e7%84%a1%e5%bd%a2%e5%9b%ba%e5%ae%9a%e8%b3%87%e7%94%a3%e3%81%a8%e3%81%af%ef%bc%9f%e4%bb%95%e8%a8%b3%e4%be%8b%e3%82%84%e5%85%b7%e4%bd%93%e4%be%8b%e3%81%a7%e8%a7%a3%e8%aa%ac%ef%bc%81%e6%ae%8b%e9%ab%98","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/6584\/","title":{"rendered":"\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f\u4ed5\u8a33\u4f8b\u3084\u5177\u4f53\u4f8b\u3067\u89e3\u8aac\uff01\u6b8b\u9ad8\u7ba1\u7406\u3068\u66f4\u65b0\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u3082\u7d39\u4ecb"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/10\/what-are-intangible-fixed-assets-main-1024x538.png\" alt=\"\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f\u4ed5\u8a33\u4f8b\u3084\u5177\u4f53\u4f8b\u3067\u89e3\u8aac\uff01\u6b8b\u9ad8\u7ba1\u7406\u3068\u66f4\u65b0\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u3082\u7d39\u4ecb\" class=\"wp-image-6585\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/what-are-intangible-fixed-assets-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/what-are-intangible-fixed-assets-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/what-are-intangible-fixed-assets-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/what-are-intangible-fixed-assets-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>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3044\u3046\u306e\u306f\u3001\u9577\u671f\u306b\u308f\u305f\u308a\u4f1a\u793e\u306e\u53ce\u76ca\u529b\u306e\u8981\u56e0\u3068\u306a\u308b\u7121\u5f62\u306e\u8cc7\u7523\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u7ba1\u7406\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\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\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4ed5\u8a33\u4f8b<\/a><\/li><li><a href=\"#i-3\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5177\u4f53\u4f8b<\/a><\/li><li><a href=\"#i-4\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u7bc4\u56f2\u3001\u5236\u4f5c\u76ee\u7684<\/a><ul><li><a href=\"#i-5\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u306b\u3068\u3082\u306a\u3046\u7814\u7a76\u958b\u767a\u8cbb\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\">\u6e1b\u4fa1\u511f\u5374<\/a><\/li><li><a href=\"#i-7\">\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6b8b\u9ad8\u7ba1\u7406\u65b9\u6cd5<\/a><ul><li><a href=\"#i-9\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5229\u4fbf\u6027\u3092\u5411\u4e0a\u3055\u305b\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-10\">\u53ce\u76ca\u7372\u5f97\u306b\u52b9\u679c\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#i-11\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-12\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u81ea\u793e\u3067\u958b\u767a\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-13\">\u7ba1\u7406\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-14\">\u9664\u5374<\/a><\/li><\/ul><\/li><li><a href=\"#i-15\">\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u305f\u5834\u5408<\/a><ul><li><a href=\"#i-16\">\u4f1a\u8a08\u4e0a\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-17\">\u7a0e\u52d9\u4e0a\u306e\u5bfe\u5fdc<\/a><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3044\u3046\u306e\u306f\u3001\u9577\u671f\u306b\u308f\u305f\u308a\u4f1a\u793e\u306e\u53ce\u76ca\u529b\u306e\u8981\u56e0\u3068\u306a\u308b\u7121\u5f62\u306e\u8cc7\u7523\u3067\u3059\u3002\u7279\u8a31\u6a29\u3068\u3044\u3063\u305f\u6cd5\u5f8b\u7528\u306e\u72ec\u5360\u6a29\u5229\u3001\u65bd\u8a2d\u6a29\u5229\u3001\u55b6\u696d\u6a29\u5229\uff08\u306e\u308c\u3093\uff09\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u5546\u6a19\u6a29\u3084\u7279\u8a31\u6a29\u3001\u96fb\u8a71\u52a0\u5165\u6a29\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n\n\n\n<p><strong>\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092200\u4e07\u3067\u8cb7\u3063\u305f\u5834\u5408<\/strong><\/p>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 200 \/ \u73fe\u91d1\u9810\u91d1 200<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u76f4\u63a5\u6e1b\u984d\u3055\u305b\u308b\u65b9\u6cd5\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb<strong>200\u4e07\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30925\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408<\/strong><\/p>\n\n\n\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb 40 \/ \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 40<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5177\u4f53\u4f8b<\/span><\/h3>\n\n\n\n<ul>\n<li>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<br>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u306f\u81ea\u793e\u3067\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u53d6\u5f97\u3059\u308b\u3001\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300d\u3084\u300c\u5728\u5eab\u7ba1\u7406\u30bd\u30d5\u30c8\u300d\u3068\u3044\u3063\u305f\u3082\u306e\u3068\u3001\u5e02\u5834\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u306b\u308f\u304b\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u610f\u5320\u6a29<br>\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u610f\u5320\u6a29\u306f\u7279\u8a31\u5e81\u306b\u7533\u8acb\u3057\u3066\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u5f97\u305f\u300c\u7279\u8a31\u300d\u300c\u5546\u6a19\u300d\u300c\u610f\u5320\u300d\u306e\u53d6\u5f97\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/li>\n\n\n\n<li>\u55b6\u696d\u6a29\uff08\u306e\u308c\u3093\uff09<br>\u55b6\u696d\u6a29\uff08\u306e\u308c\u3093\uff09\u306fM&amp;A\u306a\u3069\u3067\u4f01\u696d\u3092\u5408\u4f75\u3057\u305f\u969b\u306b\u3001\u5438\u53ce\u3055\u308c\u308b\u4f1a\u793e\u304c\u3082\u3064\u793e\u4f1a\u7684\u5730\u4f4d\u3084\u30d6\u30e9\u30f3\u30c9\u3001\u55b6\u696d\u529b\u7b49\u3001\u76ee\u306b\u898b\u3048\u306a\u3044\u7a3c\u3050\u529b\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/li>\n\n\n\n<li>\u96fb\u8a71\u52a0\u5165\u6a29<br>\u96fb\u8a71\u52a0\u5165\u6a29\u3068\u306f\u3001\u56fa\u5b9a\u96fb\u8a71\u3092\u65b0\u898f\u958b\u8a2d\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002<\/li>\n\n\n\n<li>\u501f\u5730\u6a29<br>\u501f\u5730\u6a29\u3068\u306f\u3001\u4f1a\u793e\u304c\u571f\u5730\u3092\u7121\u511f\u3001\u53c8\u306f\u901a\u5e38\u3088\u308a\u3082\u5b89\u3044\u4fa1\u683c\u3067\u8cc3\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u901a\u5e38\u306e\u4fa1\u683c\u3068\u306e\u5dee\u984d\u5206\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u5546\u6a19\u6a29\u3001\u55b6\u696d\u6a29\u306a\u3069\u306f\u300c\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u652f\u51fa\u306f\u4f7f\u7528\u671f\u9593\u306b\u6e21\u3063\u3066\u5206\u5272\u3057\u3066\u8cbb\u7528\u5316\uff08\u6e1b\u4fa1\u511f\u5374\uff09\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306b\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u6bce\u306e\u8010\u7528\u5e74\u6570\u3092\u629c\u7c8b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u7a2e\u985e<\/td><td>\u8010\u7528\u5e74\u6570<\/td><\/tr><tr><td>\u6f01\u696d\u6a29<\/td><td>10\u5e74<\/td><\/tr><tr><td>\u6c34\u5229\u6a29<\/td><td>20\u5e74<\/td><\/tr><tr><td>\u7279\u8a31\u6a29<\/td><td>8\u5e74<\/td><\/tr><tr><td>\u5b9f\u7528\u65b0\u6848\u6a29<\/td><td>5\u5e74<\/td><\/tr><tr><td>\u610f\u5320\u6a29<\/td><td>7\u5e74<\/td><\/tr><tr><td>\u30c0\u30e0\u4f7f\u7528\u6a29<\/td><td>55\u5e74<\/td><\/tr><tr><td>\u5546\u6a19\u6a29<\/td><td>10\u5e74<\/td><\/tr><tr><td>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u8ca9\u58f2\u76ee\u7684\u3067\u5236\u4f5c\u3057\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u3084\u305d\u306e\u5236\u4f5c\u8cbb\u3001\u7814\u7a76\u958b\u767a\u8cbb\uff09<\/td><td>3\u5e74<\/td><\/tr><tr><td>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u81ea\u793e\u3067\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u3066\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff09<\/td><td>5\u5e74<\/td><\/tr><tr><td>\u55b6\u696d\u6a29<\/td><td>5\u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"http:\/\/www.web-seibunsha.jp\/tebiki\/pdf\/9\/pdf_mask\/huroku.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"http:\/\/www.web-seibunsha.jp\/tebiki\/pdf\/9\/pdf_mask\/huroku.pdf\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3000\u5225\u8868<\/a><\/p>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u4f7f\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8010\u7528\u5e74\u6570\u3092\u5f85\u305f\u305a\u3057\u3066\u4f7f\u7528\u4fa1\u5024\u304c\u7121\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4e00\u90e8\u3092\u9664\u304d\u6e1b\u640d\u51e6\u7406\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u7bc4\u56f2\u3001\u5236\u4f5c\u76ee\u7684<\/span><\/h3>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u306f\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u306b\u4e00\u5b9a\u306e\u52d5\u4f5c\u3092\u3055\u305b\u308b\u305f\u3081\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u5236\u4f5c\u76ee\u7684\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u3001\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u81ea\u793e\u3067\u306e\u5229\u7528\u3092\u76ee\u7684\u3068\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u3046\u3061\u3067\u3001\u53d7\u6ce8\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u5e02\u5834\u3067\u306e\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><strong>\u53d7\u6ce8\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<br><\/strong>\u7279\u5b9a\u306e\u30e6\u30fc\u30b6\u30fc\u5411\u3051\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u3092\u5236\u4f5c\u3057\u3001\u3053\u308c\u3092\u8907\u88fd\u3057\u3066\u8ca9\u58f2\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/li>\n\n\n\n<li><strong>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<br><\/strong>\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u30e6\u30fc\u30b6\u30fc\u306b\u5bfe\u3057\u3066\u5411\u3051\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u3092\u4f5c\u6210\u3057\u3001\u3053\u308c\u3092\u8907\u88fd\u3057\u3066\u8ca9\u58f2\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/li>\n\n\n\n<li><strong>\u81ea\u793e\u5229\u7528\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<br><\/strong>\u81ea\u793e\u306e\u793e\u5185\u696d\u52d9\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-5\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u306b\u3068\u3082\u306a\u3046\u7814\u7a76\u958b\u767a\u8cbb\u3068\u306f\uff1f<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production-1024x1024.png\" alt=\"\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u306b\u3068\u3082\u306a\u3046\u7814\u7a76\u958b\u767a\u8cbb\u3068\u306f\uff1f\" class=\"wp-image-6586\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/10\/RandD-expenses-associated-with-software-production.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-table\"><table><tbody><tr><td><strong>\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u306e\u511f\u5374\u9650\u5ea6\u984d<\/strong><br>\uff1d\uff08\u9271\u696d\u7528\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff09\uff0f\uff08\u8010\u7528\u5e74\u6570\u306e\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u3001\u305d\u306e\u8cc7\u7523\u306e\u5c5e\u3059\u308b\u9271\u533a\u306e\u63a1\u6398\u4e88\u5b9a\u6570\u91cf\uff09\u00d7 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class=\"wp-block-heading\"><span id=\"i-8\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6b8b\u9ad8\u7ba1\u7406\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6b8b\u9ad8\u7ba1\u7406\u3092\u884c\u3046\u306b\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7ba1\u7406\u53f0\u5e33\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7ba1\u7406\u53f0\u5e33\u306b\u306f\u756a\u53f7\u3084\u540d\u79f0\u3001\u7a2e\u985e\u3001\u53d6\u5f97\u4fa1\u984d\u3001\u53d6\u5f97\u65e5\u3001\u6570\u91cf\u3001\u511f\u5374\u65b9\u6cd5\u3001\u8010\u7528\u5e74\u6570\u3068\u3044\u3063\u305f\u3082\u306e\u3092\u767b\u9332\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u65b0\u898f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8cfc\u5165\u3001\u9664\u53bb\u3001\u307e\u305f\u306f\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7ba1\u7406\u53f0\u5e33\u3092\u9069\u5b9c\u66f4\u65b0\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u7269\u3068\u53f0\u5e33\u306e\u4e00\u81f4\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"i-10\">\u53ce\u76ca\u7372\u5f97\u306b\u52b9\u679c\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5bfe\u3057\u3066\u3001\u8cbb\u7528\u524a\u6e1b\u3084\u65b0\u305f\u306a\u53ce\u76ca\u7372\u5f97\u306b\u5bc4\u4e0e\u3059\u308b\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u652f\u51fa\u306f\u8cc7\u672c\u7684\u652f\u51fa\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u4fa1\u683c\u306b\u306f\u3001\u8cfc\u5165\u306e\u5bfe\u4fa1\u306b\u52a0\u3048\u3066\u8cfc\u5165\u306b\u8981\u3057\u305f\u8cbb\u7528\u3084\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304b\u304b\u308b\u4ee3\u91d1\u306e\u4ed6\u306b\u3001\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3084\u521d\u671f\u8a2d\u5b9a\u306a\u3069\u306e\u5c0e\u5165\u8cbb\u7528\u304c\u304b\u304b\u3063\u305f\u6642\u3001\u53d6\u5f97\u4fa1\u683c\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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