{"id":316528,"date":"2026-02-17T08:18:38","date_gmt":"2026-02-17T16:18:38","guid":{"rendered":"https:\/\/www.zuora.com\/glossary\/revenue-recognition-saas\/"},"modified":"2026-10-15T07:59:07","modified_gmt":"2026-10-15T14:59:07","slug":"revenue-recognition-saas","status":"publish","type":"glossary","link":"https:\/\/www.zuora.com\/jp\/glossary\/revenue-recognition-saas\/","title":{"rendered":"SaaS\u53ce\u76ca\u8a8d\u8b58\uff1aASC 606\u3068\u81ea\u52d5\u5316\u306e\u5b8c\u5168\u30ac\u30a4\u30c9"},"author":325,"featured_media":245875,"parent":0,"menu_order":0,"template":"page-knowledge-hub.php","format":"standard","meta":{"_acf_changed":false},"class_list":["post-316528","glossary","type-glossary","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":{"knowledge_hub_title":"SaaS\u53ce\u76ca\u8a8d\u8b58\uff1aASC 606\u3068\u81ea\u52d5\u5316\u306e\u5b8c\u5168\u30ac\u30a4\u30c9","knowledge_hub_author":"Marisa Espada","knowledge_hub_date":"20260217","knowledge_hub_read_time_label":"1 min read","knowledge_hub_secondary_category":"","knowledge_hub_category":"GLOSSARIES","knowledge_hub_show_summary":true,"knowledge_hub_summary":"<p>SaaS\u53ce\u76ca\u8a8d\u8b58\u3068\u306f\u3001ASC 606\u306b\u57fa\u3065\u304d\u3001\u53d7\u6ce8\uff08Bookings\uff09\u3092\u8a8d\u8b58\u53ce\u76ca\u3078\u3068\u632f\u308a\u66ff\u3048\u308b\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u3001\u5909\u52d5\u5bfe\u4fa1\u3001\u306a\u3089\u3073\u306b\u5951\u7d04\u5909\u66f4\u306e\u53d6\u308a\u6271\u3044\u65b9\u6cd5\u3092\u5b66\u3073\u307e\u3057\u3087\u3046\u3002<\/p>","knowledge_hub_featured_image":245875,"knowledge_hub_hero_media_content_group":{"knowledge_hub_is_vidyard_video":false,"knowledge_hub_vidyard_video_group":{"vidyard_id":""}},"knowledge_hub_show_toc":true,"toc_card_title":"Why Zuora?","toc_card_description":"From subscriptions and hybrid bundles to complex usage and AI tokens, Zuora has the right solutions to solve the biggest CFO challenges with one monetization platform.","toc_cta_label":"Watch demo","toc_cta_link":"https:\/\/www.zuora.com\/resources\/demo-on-demand\/","knowledge_hub_content":[{"acf_fc_layout":"knowledge_hub_text_block","title":"\u8981\u70b9","content":"<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u7fa9\uff1a<\/b><span style=\"font-weight: 400;\"> \u9867\u5ba2\u3078\u306e\u8acb\u6c42\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u5c65\u884c\u7fa9\u52d9\uff08performance obligation\uff09\u300d\u304c\u5145\u8db3\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff1a<\/b><span style=\"font-weight: 400;\"> SaaS\u4f01\u696d\u306f\u3001<\/span><b>ASC 606<\/b><span style=\"font-weight: 400;\">\uff08\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff1aUS GAAP\uff09\u304a\u3088\u3073<\/span><b>IFRS 15<\/b><span style=\"font-weight: 400;\">\uff08\u56fd\u969b\u57fa\u6e96\uff09\u3067\u898f\u5b9a\u3055\u308c\u308b5\u30b9\u30c6\u30c3\u30d7\u30fb\u30e2\u30c7\u30eb\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u300c\u8acb\u6c42\uff08Billing\uff09\u3068\u53ce\u76ca\uff08Revenue\uff09\u300d\u306e\u5206\u96e2\uff1a<\/b><span style=\"font-weight: 400;\"> \u8acb\u6c42\u306f\u8cc7\u91d1\u56de\u53ce\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30ec\u30af\u30b7\u30e7\u30f3\uff09\u306e\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u8ca1\u52d9\u5831\u544a\u4e0a\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u73fe\u4ee3\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306e\u8907\u96d1\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u3001\u4e21\u8005\u3092\u5207\u308a\u96e2\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30b1\u30fc\u30e9\u30d3\u30ea\u30c6\u30a3\u306e\u843d\u3068\u3057\u7a74\uff1a<\/b><span style=\"font-weight: 400;\"> \u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u306f\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306e\u5951\u7d04\u5909\u66f4\uff08\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\uff0f\u30c0\u30a6\u30f3\u30b0\u30ec\u30fc\u30c9\uff09\u3084\u3001\u5909\u52d5\u5bfe\u4fa1\uff08\u5f93\u91cf\u8ab2\u91d1\uff09\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u306b\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">\u5f93\u6765\u578b\u306e\u7d4c\u6e08\u3067\u306f\u3001\u53ce\u76ca\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3057\u305f\u3002\u88fd\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u51fa\u8377\u3057\u3001\u76f4\u3061\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u7d4c\u6e08\u3067\u306f\u3001\u53ce\u76ca\u306f\u53d6\u5f15\u304b\u3089\u5207\u308a\u96e2\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u308a\u73fe\u91d1\u3092\u56de\u53ce\u3057\u305f\u308a\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u53ce\u76ca\u3092\u7372\u5f97\u3057\u305f\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002SaaS\u306e\u8ca1\u52d9\u8cac\u4efb\u8005\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u76e3\u67fb\u3092\u5186\u6ed1\u306b\u901a\u3059\u304b\u3001\u3042\u308b\u3044\u306f\u9061\u53ca\u4fee\u6b63\uff08\u30ea\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\uff09\u306b\u81f3\u308b\u304b\u3092\u5206\u3051\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"SaaS\u53ce\u76ca\u8a8d\u8b58\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f","content":"<p><b>SaaS\u53ce\u76ca\u8a8d\u8b58<\/b><span style=\"font-weight: 400;\">\u3068\u306f\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u578b\u30d3\u30b8\u30cd\u30b9\u304c\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3092\u7372\u5f97\u3059\u308b\u304b\u3092\u5b9a\u3081\u308b\u4f1a\u8a08\u539f\u5247\u3067\u3059\u3002\u4f1a\u8a08\u57fa\u6e96<\/span><b>ASC 606<\/b><span style=\"font-weight: 400;\">\u304a\u3088\u3073<\/span><b>IFRS 15<\/b><span style=\"font-weight: 400;\">\u306e\u4e0b\u3067\u306f\u3001\u53ce\u76ca\u306f\u3001\u5951\u7d04\u7de0\u7d50\u6642\u3084\u8acb\u6c42\u66f8\u306e\u652f\u6255\u6642\u3067\u306f\u306a\u304f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u901a\u5e38\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u671f\u9593\u306b\u308f\u305f\u308a\u6309\u5206\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u578b\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u305f\u3068\u3048\u9867\u5ba2\u304c\u5e74\u984d\u30d7\u30e9\u30f3\u3068\u3057\u3066$1,200\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u306f\u521d\u65e5\u306b$1,200\u306e\u5168\u984d\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4ee3\u308f\u308a\u306b\u3001\u53ce\u76ca\u306f\u901a\u5e38\u300112\u304b\u6708\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u671f\u9593\u306b\u308f\u305f\u308a\u300c\u6309\u5206\u3057\u3066\u300d\uff08\u6bd4\u4f8b\u7684\u306b\uff09\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u91cd\u8981\u306a\u533a\u5225\uff1a\u53d7\u6ce8\uff08Bookings\uff09\u30fb\u8acb\u6c42\uff08Billings\uff09\u30fb\u53ce\u76ca\uff08Revenue\uff09","content":"<p><span style=\"font-weight: 400;\">SaaS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08P&amp;L\uff09\u3092\u7ba1\u7406\u3059\u308b\u306b\u306f\u3001\u6b21\u306e3\u3064\u306e\u6982\u5ff5\u3092\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u6307\u6a19<\/b><\/p>\n<\/td>\n<td>\n<p><b>\u5b9a\u7fa9<\/b><\/p>\n<\/td>\n<td>\n<p><b>\u4f8b<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u53d7\u6ce8\uff08Bookings\uff09<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u7de0\u7d50\u6e08\u307f\u5951\u7d04\u306e\u91d1\u984d\u3002<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u9867\u5ba2\u304c\u5e74\u984d$120,000\u306e\u5951\u7d04\u306b\u7f72\u540d\u3059\u308b\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u8acb\u6c42\uff08Billings\uff09<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u9867\u5ba2\u306b\u5b9f\u969b\u306b\u8acb\u6c42\u66f8\u767a\u884c\u3057\u305f\u91d1\u984d\u3002<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Q1\u5206\u3068\u3057\u3066$30,000\u3092\u8acb\u6c42\u3059\u308b\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u53ce\u76ca\uff08Revenue\uff09<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08General Ledger\uff09\u4e0a\u3067\u300c\u7372\u5f97\u6e08\u307f\u300d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u91d1\u984d\u3002<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">1\u6708\u5206\u3068\u3057\u3066$10,000\u3092\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p><span style=\"font-weight: 400;\">\u9ad8\u6210\u9577\u306eSaaS\u4f01\u696d\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u6570\u5024\u304c\u4e00\u81f4\u3059\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u5dee\u7570\u306b\u3088\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306b\u7e70\u5ef6\u53ce\u76ca\uff08Deferred Revenue\uff09\u3068\u3044\u3046\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"5\u30b9\u30c6\u30c3\u30d7\u30fb\u30e2\u30c7\u30eb\uff08SaaS\u306b\u304a\u3051\u308bASC 606\uff09","content":"<p><span style=\"font-weight: 400;\"><\/span><a href=\"\/jp?p=280824\"><span style=\"font-weight: 400;\">ASC 606<\/span><\/a><span style=\"font-weight: 400;\">\u306e\u4e0b\u3067\u306f\u3001\u5951\u7d04\u91d1\u984d\u3092\u5358\u7d14\u306b12\u3067\u5272\u3063\u3066\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306b\u5165\u529b\u3059\u308c\u3070\u3088\u3044\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a8d\u8b58\u3059\u3079\u304d\u53ce\u76ca\u984d\u3068\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u30015\u30b9\u30c6\u30c3\u30d7\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u5951\u7d04\u306e\u8b58\u5225<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5951\u7d04\u3068\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306b\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u6210\u7acb\u3057\u307e\u3059\u3002SaaS\u3067\u306f\u3001\u30de\u30b9\u30bf\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\uff08MSA\uff09\u3068\u6ce8\u6587\u66f8\uff08Order Form\uff09\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">SaaS\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u540c\u4e00\u9867\u5ba2\u3068\u306e\u8907\u6570\u5951\u7d04\uff08\u4f8b\uff1a3\u304b\u6708\u5f8c\u306b\u7de0\u7d50\u3055\u308c\u305f\u30a2\u30c3\u30d7\u30bb\u30eb\uff09\u3092\u3001\u4f1a\u8a08\u4e0a\u3001\u5358\u4e00\u306e\u53d6\u5f15\uff08arrangement\uff09\u3068\u3057\u3066\u7d50\u5408\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306eSaaS\u4f01\u696d\u304c\u3064\u307e\u305a\u304f\u306e\u304c\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u5951\u7d04\u5185\u306b\u542b\u307e\u308c\u308b\u8b58\u5225\u53ef\u80fd\u306a\u7d04\u675f\uff08distinct promises\uff09\u3092\u7279\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u4f8b\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u5951\u7d04\u306b\u3001SaaS\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u30a2\u30af\u30bb\u30b9\u30011\u56de\u9650\u308a\u306e\u5c0e\u5165\u8cbb\u7528\u300124\u6642\u9593365\u65e5\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u30b5\u30dd\u30fc\u30c8\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u30eb\u30fc\u30eb\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u30a2\u30af\u30bb\u30b9\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3059\u3002\u5c0e\u5165\uff08implementation\uff09\u306f\u3001\u9867\u5ba2\u304c\u305d\u308c\u5358\u4f53\u3067\u4fbf\u76ca\u3092\u5f97\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u5fdc\u3058\u3066\u3001\u72ec\u7acb\u3057\u305f\u5c65\u884c\u7fa9\u52d9\uff08\u5b8c\u4e86\u6642\u306b\u8a8d\u8b58\uff09\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u72ec\u7acb\u3057\u306a\u3044\u5c65\u884c\u7fa9\u52d9\uff08\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3068\u30d0\u30f3\u30c9\u30eb\u3057\u3001\u6309\u5206\u3057\u3066\u8a8d\u8b58\uff09\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f15\u5168\u4f53\u306e\u4fa1\u5024\u306f\u3044\u304f\u3089\u3067\u3057\u3087\u3046\u304b\u3002\u56fa\u5b9a\u6599\u91d1\u306b\u52a0\u3048\u3001<\/span><b>\u5909\u52d5\u5bfe\u4fa1\uff08variable consideration\uff09<\/b><span style=\"font-weight: 400;\">\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u5f93\u91cf\u8ab2\u91d1\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u30e2\u30c7\u30eb\u306b<\/span><a href=\"https:\/\/www.zuora.com\/jp\/?post_type=guides&p=284473\"><span style=\"font-weight: 400;\">\u5f93\u91cf\u8ab2\u91d1\uff08usage-based billing\uff09<\/span><\/a><span style=\"font-weight: 400;\">\uff08\u4f8b\uff1a\u8d85\u904e\u6599\u91d1\uff09\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5909\u52d5\u53ce\u76ca\u3092\u5951\u7d04\u6642\u70b9\u3067\u898b\u7a4d\u3082\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3082\u3042\u308c\u3070\u3001\u5c06\u6765\u306e\u623b\u5165\uff08reversal\uff09\u306e\u53ef\u80fd\u6027\u306b\u5fdc\u3058\u3066\u3001\u5b9f\u969b\u306b\u5229\u7528\u304c\u767a\u751f\u3059\u308b\u307e\u3067\u5909\u52d5\u5bfe\u4fa1\u3092\u5236\u7d04\uff08constrain\uff09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7dcf\u984d\u3092\u3001\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u5bfe\u3057\u3066<\/span><b>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\uff08SSP\uff1astandalone selling price\uff09<\/b><span style=\"font-weight: 400;\">\u306b\u57fa\u3065\u304d\u914d\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u305d\u306e\u54c1\u76ee\u3092\u500b\u5225\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u4fa1\u683c\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">SaaS\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u30c7\u30a3\u30fc\u30eb\u6210\u7acb\u306e\u305f\u3081\u306b\u5c0e\u5165\u8cbb\u7528\u3092\u5927\u5e45\u306b\u5024\u5f15\u304d\u3057\u305f\u5834\u5408\u3001ASC 606\u306b\u3088\u308a\u3001\u516c\u6b63\u4fa1\u5024\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u304b\u3089\u5c0e\u5165\u3078\u53ce\u76ca\u3092\u518d\u914d\u5206\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u306e\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u304c\u5909\u5316\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u53ce\u76ca\u306e\u8a8d\u8b58<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ce\u76ca\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u306b\u3064\u308c\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u6309\u5206\u8a8d\u8b58\uff08Ratable recognition\uff09\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u306f\u3001\u5951\u7d04\u671f\u9593365\u65e5\u3067\u5747\u7b49\u306b\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u4e00\u6642\u70b9\u8a8d\u8b58\uff08Point-in-time\uff09\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> \u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306e\u5f15\u6e21\u3057\u3084\u72ec\u7acb\u3057\u305f\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30bb\u30c3\u30b7\u30e7\u30f3\u306f\u3001\u63d0\u4f9b\u3055\u308c\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"SaaS\u53ce\u76ca\u304c\u300c\u7dcf\u8acb\u6c42\u984d\uff08Total Billing\uff09\u300d\u3088\u308a\u3082\u8907\u96d1\u3067\u3042\u308b\u7406\u7531","content":"<p><span style=\"font-weight: 400;\">\u5f93\u6765\u306e\u8ca9\u58f2\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u660e\u5feb\u3067\u3059\u3002\u88fd\u54c1\u3092\u51fa\u8377\u3057\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u3067\u306f\u3001\u9867\u5ba2\u3068\u306e\u95a2\u4fc2\u306f\u52d5\u7684\u306b\u5909\u5316\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6b21\u306e3\u3064\u306e\u5177\u4f53\u7684\u306a\u8ab2\u984c\u304c\u751f\u3058\u307e\u3059\uff1a<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. \u5951\u7d04\u5909\u66f4\uff08\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\uff06\u30c0\u30a6\u30f3\u30b0\u30ec\u30fc\u30c9\uff09<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9867\u5ba2\u304c\u6708\u306e\u9014\u4e2d\u3067\u30e6\u30fc\u30b6\u30fc\u3092\u8ffd\u52a0\u3057\u305f\u308a\u30d7\u30e9\u30f3\u968e\u5c64\uff08tier\uff09\u3092\u5909\u66f4\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5951\u7d04\u306e\u6b8b\u5b58\u671f\u9593\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u300c\u518d\u914d\u5206\u300d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u3053\u308c\u3089\u306e\u300c\u5207\u308a\u51fa\u3057\uff08carve-outs\uff09\u300d\u3092\u624b\u4f5c\u696d\u3067\u518d\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u3001\u6210\u9577\u671f\u306eSaaS\u4f01\u696d\u306b\u304a\u3051\u308b\u6c7a\u7b97\u65e9\u671f\u5316\u306e\u9045\u5ef6\u304a\u3088\u3073\u76e3\u67fb\u30ea\u30b9\u30af\u306e\u6700\u5927\u8981\u56e0\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. \u5909\u52d5\u5bfe\u4fa1\uff08\u5f93\u91cf\u8ab2\u91d1\uff09<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fa1\u683c\u4f53\u7cfb\u306b\u5f93\u91cf\u8ab2\u91d1\uff08\u4f8b\uff1a1GB\u3042\u305f\u308a$0.10\uff09\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5229\u7528\u304c\u5b9f\u969b\u306b\u767a\u751f\u3059\u308b\u307e\u3067\u53ce\u76ca\u3092\u5168\u984d\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u30a8\u30f3\u30b8\u30f3\u306f\u3001\u30e1\u30fc\u30bf\u30ea\u30f3\u30b0\u304a\u3088\u3073\u8acb\u6c42\uff08billing\uff09\u30b7\u30b9\u30c6\u30e0\u3068\u7dca\u5bc6\u306b\u9023\u643a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. \u8acb\u6c42\u3068\u53ce\u76ca\u306e\u5206\u96e2<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6a5f\u52d5\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u3001GAAP\u6e96\u62e0\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u57fa\u790e\u7684\u306a\u53ce\u76ca\u8a8d\u8b58\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306a\u304f\u3001\u9867\u5ba2\u3078\u306e\u8acb\u6c42\u65b9\u6cd5\uff08\u6708\u6b21\u3001\u56db\u534a\u671f\u3001\u307e\u305f\u306f\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u30d9\u30fc\u30b9\u7b49\uff09\u3092\u67d4\u8edf\u306b\u9078\u629e\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u5f93\u91cf\u8ab2\u91d1\u53ce\u76ca\u306e\u53d6\u308a\u6271\u3044","content":"<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30e2\u30c7\u30eb\u3078\u79fb\u884c\u3059\u308b\u306b\u3064\u308c\u3001<\/span><b>\u5909\u52d5\u5bfe\u4fa1\uff08variable consideration\uff09<\/b><span style=\"font-weight: 400;\">\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u56fa\u5b9a\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u7570\u306a\u308a\u3001\u5f93\u91cf\u8ab2\u91d1\u53ce\u76ca\u306f\u4fdd\u8a3c\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u6a29\uff08right to invoice\uff09\u306f\u5b9f\u52d9\u4e0a\u306e\u4fbf\u6cd5\uff08practical expedient\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u591a\u304f\u306e\u5f93\u91cf\u8ab2\u91d1\uff08pay-as-you-go\uff09\u30e2\u30c7\u30eb\u3067\u306f\u3001\u4f01\u696d\u306f\u300c\u8acb\u6c42\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u300d\u91d1\u984d\uff08\u3059\u306a\u308f\u3061\u5f53\u6708\u306e\u5b9f\u969b\u306e\u5229\u7528\u91cf\uff09\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li><b>\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306e\u6d88\u5316\uff08drawdowns\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u9867\u5ba2\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u524d\u6255\u3044\u3059\u308b\u5834\u5408\u3001\u53ce\u76ca\u306f\u73fe\u91d1\u3092\u56de\u53ce\u3057\u305f\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u6d88\u8cbb\uff08burn down\uff09\u3055\u308c\u308b\u306b\u3064\u308c\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001<\/span><a href=\"\/jp?p=276441\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a8d\u8b58<\/span><\/a><span style=\"font-weight: 400;\">\u30a8\u30f3\u30b8\u30f3\u304c\u30e1\u30fc\u30bf\u30ea\u30f3\u30b0\u30b7\u30b9\u30c6\u30e0\u3068\u7dca\u5bc6\u306b\u9023\u643a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u81ea\u52d5\u5316\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u7406\u7531","content":"<p><span style=\"font-weight: 400;\">\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u5e74\u6b21\u7d4c\u5e38\u53ce\u76ca\uff08ARR\uff09\u304a\u3088\u3073ASC 606\u6e96\u62e0\u3092\u7ba1\u7406\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u300c\u53ce\u76ca\u6f0f\u308c\uff08revenue leakage\uff09\u300d\u304c\u767a\u751f\u3057\u3001\u4e8b\u696d\u306e\u5065\u5168\u6027\u306b\u95a2\u3059\u308b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u53ef\u8996\u6027\u304c\u5f97\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u52d5\u5316\u3055\u308c\u305f\u53ce\u76ca\u7ba1\u7406\u306f\u3001\u8acb\u6c42\uff08billing\uff09\u30b7\u30b9\u30c6\u30e0\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08General Ledger\uff1aERP\uff09\u306e\u9593\u306b\u4f4d\u7f6e\u3059\u308b\u9ad8\u5ea6\u306a\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6b21\u306e\u70b9\u304c\u5b9f\u73fe\u3057\u307e\u3059\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a73\u7d30\u306a\u76e3\u67fb\u8a3c\u8de1\uff1a<\/b><span style=\"font-weight: 400;\"> \u3059\u3079\u3066\u306e\u518d\u914d\u5206\u304a\u3088\u3073\u5951\u7d04\u5909\u66f4\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u4ed8\u304d\u3067\u8a18\u9332\u3055\u308c\u3001\u8ffd\u8de1\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6c7a\u7b97\u65e9\u671f\u5316\uff1a<\/b><span style=\"font-weight: 400;\"> \u81ea\u52d5\u5316\u306b\u3088\u308a\u3001\u901a\u5e38\u306f\u8ca1\u52d9\u30c1\u30fc\u30e0\u306e\u6570\u9031\u9593\u5206\u306e\u6642\u9593\u3092\u6d88\u8cbb\u3059\u308b\u624b\u4f5c\u696d\u306e\u7167\u5408\u4f5c\u696d\u304c\u524a\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6226\u7565\u7684\u306a\u8aac\u660e\u53ef\u80fd\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c02\u7528\u306b\u8a2d\u8a08\u3055\u308c\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001IPO\u6e96\u5099\u3084\u30a8\u30f3\u30bf\u30fc\u30d7\u30e9\u30a4\u30ba\u898f\u6a21\u306e\u76e3\u67fb\u306b\u5fc5\u8981\u306a\u7cbe\u5ea6\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">\u6ce8\uff1aZuora Billing\u306f\u3001\u3088\u308a\u5e83\u7bc4\u306aZuora Monetization Platform\u306e\u4e00\u90e8\u3068\u3057\u3066\u8acb\u6c42\u30d7\u30ed\u30bb\u30b9\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002\u540c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u306f\u3001\u81ea\u52d5\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306eZuora Revenue\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u30aa\u30fc\u30c0\u30fc\u30fb\u30c8\u30a5\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\uff08order-to-cash\uff09\u306e\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u3092\u30a8\u30f3\u30c9\u30c4\u30fc\u30a8\u30f3\u30c9\u3067\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/span><\/i><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true}],"faq_title":"\u3088\u304f\u3042\u308b\u3054\u8cea\u554f","faq_items":[{"question":"\u7e70\u5ef6\u53ce\u76ca\uff08deferred revenue\uff09\u3068\u8a8d\u8b58\u53ce\u76ca\uff08recognized revenue\uff09\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f","answer":"<p><span style=\"font-weight: 400\"> \u7e70\u5ef6\u53ce\u76ca\u3068\u306f\u3001\u307e\u3060\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u53d7\u9818\u3057\u305f\u5bfe\u4fa1\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8ca0\u50b5\uff09\u3067\u3059\u3002\u8a8d\u8b58\u53ce\u76ca\u3068\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u3046\u3061\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u671f\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u63d0\u4f9b\u3055\u308c\u308b\u306b\u3064\u308c\u3066\u300c\u7372\u5f97\u6e08\u307f\u300d\u3068\u306a\u308b\u90e8\u5206\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\uff09\u3067\u3059\u3002<\/span><\/p>"},{"question":"SaaS\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\uff08performance obligation\uff09\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f","answer":"<p><span style=\"font-weight: 400\"> 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consideration\uff09\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6599\u91d1\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u3001\u91cd\u8981\u306a\u53ce\u76ca\u306e\u623b\u5165\uff08reversal\uff09\u304c\u751f\u3058\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u5229\u7528\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/p>"}],"knowledge_hub_archive_url":"","knowledge_hub_archive_label":"","glossary_topic_tax_item":33602,"resource_marketo_form_id":"","marketo_form_title":"","marketo_form_sub_title":""},"_links":{"self":[{"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/glossary\/316528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/users\/325"}],"version-history":[{"count":1,"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/glossary\/316528\/revisions"}],"predecessor-version":[{"id":339105,"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/glossary\/316528\/revisions\/339105"}],"acf:term":[{"embeddable":true,"taxonomy":"topic","href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/topic\/33602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/media\/245875"}],"wp:attachment":[{"href":"https:\/\/www.zuora.com\/jp\/wp-json\/wp\/v2\/media?parent=316528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}