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aria-level=\"1\"><b>\u7d2f\u7a4d\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\uff1a<\/b>\u00a0\u6b8b\u5b58\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u65e2\u306b\u63d0\u4f9b\u6e08\u307f\u306e\u3082\u306e\u3068\u533a\u5225\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u4fa1\u683c\u8a2d\u5b9a\u304c\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001ASC 606\u306f\u65e7\u5951\u7d04\u306e\u7d42\u4e86\u304a\u3088\u3073\u65b0\u5951\u7d04\u306e\u767a\u751f\u3068\u3057\u3066\u6271\u3044\u3001\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u7d2f\u7a4d\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u8abf\u6574\u3092\u6c42\u3081\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n \t<li aria-level=\"1\"><b>\u8ab2\u984c\uff1a<\/b>\u00a0\u3053\u3046\u3057\u305f\u300c\u30d6\u30ec\u30f3\u30c9\u30ec\u30fc\u30c8\u300d\u3092\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3054\u3068\u306b\u624b\u4f5c\u696d\u3067\u8a08\u7b97\u3059\u308b\u306e\u306f\u3001\u5927\u898f\u6a21\u904b\u7528\u3067\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3><b>2. \u5909\u52d5\u5bfe\u4fa1\uff08\u5229\u7528\u8d85\u904e\u5206\uff09<\/b><\/h3>\n\u4fa1\u683c\u4f53\u7cfb\u306b\u5229\u7528\u91cf\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\uff08\u4f8b\uff1a\u300c\u6700\u521d\u306e1,000\u56de\u306eAPI\u30b3\u30fc\u30eb\u306f\u7121\u6599\u3001\u305d\u306e\u5f8c\u306f1\u56de\u3042\u305f\u308a$0.01\u300d\uff09\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f\n<ul>\n \t<li aria-level=\"1\"><b>\u898b\u7a4d\u65b9\u6cd5\uff1a<\/b>\u00a0\u5951\u7d04\u671f\u9593\u4e2d\u306e\u7dcf\u5229\u7528\u91cf\u3092\u898b\u7a4d\u3082\u308a\uff08\u5909\u52d5\u5bfe\u4fa1\u306e\u5236\u7d04\u3042\u308a\uff09\u3001\u4e88\u60f3\u3055\u308c\u308b\u5229\u7528\u30d1\u30bf\u30fc\u30f3\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\uff08\u5fc5\u305a\u3057\u3082\u5747\u7b49\u914d\u5206\u3068\u306f\u9650\u308a\u307e\u305b\u3093\uff09\u3002\u5b9f\u969b\u306e\u5229\u7528\u30c7\u30fc\u30bf\u304c\u5165\u624b\u3067\u304d\u6b21\u7b2c\u3001\u7cbe\u7b97\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n \t<li aria-level=\"1\"><b>\u8acb\u6c42\u6642\u8a8d\u8b58\uff08\u5b9f\u52d9\u4e0a\u306e\u4fbf\u6cd5\uff09\uff1a<\/b>\u00a0\u5229\u7528\u5206\u3092\u8acb\u6c42\u6642\u306b\u53ce\u76ca\u8a8d\u8b58\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u304c\u3001\u300c\u8acb\u6c42\u6a29\u5229\u300d\u57fa\u6e96\u306e\u53b3\u683c\u306a\u9075\u5b88\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><b>3. \u53d6\u5f97\u30b3\u30b9\u30c8\uff08ASC 606-10\uff09<\/b><\/h3>\n\u53ce\u76ca\u3060\u3051\u3067\u306a\u304f\u3001\u8cbb\u7528\u3082\u91cd\u8981\u3067\u3059\u3002\u8907\u6570\u5e74\u5951\u7d04\u306eSaaS\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u308f\u308c\u305f\u55b6\u696d\u624b\u6570\u6599\u306f\u3001\u5373\u6642\u8cbb\u7528\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u9867\u5ba2\u306e\u671f\u5f85\u3055\u308c\u308b\u5b58\u7d9a\u671f\u9593\uff08\u591a\u304f\u306e\u5834\u5408\u3001\u521d\u56de\u5951\u7d04\u671f\u9593\u3092\u8d85\u3048\u308b\uff09\u306b\u308f\u305f\u308a\u3001\u8cc7\u7523\u8a08\u4e0a\u3057\u511f\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002","show_striped_bar":false,"related_post":"","include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u7e70\u5ef6\u53ce\u76ca\u30a6\u30a9\u30fc\u30bf\u30fc\u30d5\u30a9\u30fc\u30eb\u306e\u5b8c\u5168\u7406\u89e3","content":"\u7e70\u5ef6\u53ce\u76ca\u30a6\u30a9\u30fc\u30bf\u30fc\u30d5\u30a9\u30fc\u30eb\u306f\u3001SaaS\u4f1a\u8a08\u306e\u4e2d\u6838\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u8ca0\u50b5\u6b8b\u9ad8\u304c\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u8a8d\u8b58\u53ce\u76ca\u3078\u3068\u300c\u6d88\u5316\u300d\u3055\u308c\u3066\u3044\u304f\u69d8\u5b50\u3092\u53ef\u8996\u5316\u3057\u305f\u4e88\u6e2c\u8868\u3067\u3059\u3002\n\n\u624b\u4f5c\u696d\u74b0\u5883\u3067\u306f\u3001\u3053\u306e\u30a6\u30a9\u30fc\u30bf\u30fc\u30d5\u30a9\u30fc\u30eb\u306f\u975e\u5e38\u306b\u8106\u5f31\u3067\u3059\u3002\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306e\u958b\u59cb\u65e5\u3084\u5909\u66f4\u65e5\u306b\u95a2\u3059\u308b\u30bb\u30eb\u306e1\u3064\u306e\u30df\u30b9\u304c\u3001\u5168\u4f53\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u6ce2\u53ca\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u5927\u306a\u8aa4\u308a\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3059\u3002\n\n\u30b3\u30f3\u30c8\u30ed\u30fc\u30e9\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u89b3\u70b9\u3067\u30a6\u30a9\u30fc\u30bf\u30fc\u30d5\u30a9\u30fc\u30eb\u3092\u78ba\u8a8d\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a\n<ul>\n \t<li aria-level=\"1\"><b>\u30b3\u30db\u30fc\u30c8\u5225\uff1a<\/b>\u3000Q1\u5951\u7d04\u9867\u5ba2\u3068Q2\u5951\u7d04\u9867\u5ba2\u306e\u53ce\u76ca\u6bd4\u8f03<\/li>\n \t<li aria-level=\"1\"><b>\u88fd\u54c1\u30e9\u30a4\u30f3\u5225\uff1a<\/b>\u3000\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u300d\u3068\u300c\u30b5\u30fc\u30d3\u30b9\u300d\u3054\u3068\u306e\u53ce\u76ca\u6d88\u5316\u72b6\u6cc1<\/li>\n \t<li aria-level=\"1\"><b>\u7dcf\u52d8\u5b9a\u5143\u5e33\u30a2\u30ab\u30a6\u30f3\u30c8\u5225\uff1a<\/b>\u3000\u7e70\u5ef6\u53ce\u76ca\u3068\u8a8d\u8b58\u6e08\u307f\u53ce\u76ca\u306e\u30b9\u30c6\u30fc\u30bf\u30b9<\/li>\n<\/ul>","show_striped_bar":false,"related_post":"","include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u57fa\u6e96\u904b\u7528\u3092\u5b9f\u73fe","content":"ASC 606\u306e<i>\u8a08\u7b97<\/i>\u3068<i>\u904b\u7528<\/i>\u306b\u306f\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\n<ul>\n \t<li aria-level=\"1\"><b>\u624b\u4f5c\u696d\u306b\u3088\u308b\u65b9\u6cd5\uff1a<\/b>\u3000\u8ca1\u52d9\u30c1\u30fc\u30e0\u304c\u8acb\u6c42\u30c7\u30fc\u30bf\u3092Excel\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001VLOOKUP\u3067SSP\u3092\u691c\u7d22\u3001\u518d\u914d\u5206\u6bd4\u7387\u3092\u624b\u8a08\u7b97\u3057\u3001\u8981\u7d04\u4ed5\u8a33\u3092\u624b\u5165\u529b\u3057\u307e\u3059\u3002\n<b>\u7d50\u679c\uff1a<\/b>\u3000\u76e3\u67fb\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u3001\u6c7a\u7b97\u304c\u9045\u5ef6\u3057\u3001\u53d6\u5f15\u91cf\u306e\u5897\u52a0\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n \t<li aria-level=\"1\"><b>\u81ea\u52d5\u5316\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u65b9\u5f0f\uff1a<\/b>\u3000\u5c02\u7528\u306e<a 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