{"id":330386,"date":"2024-03-25T08:47:29","date_gmt":"2024-03-25T15:47:29","guid":{"rendered":"https:\/\/www.zuora.com\/guides\/what-asc-606-means-for-revenue-recognition\/"},"modified":"2026-10-24T20:26:52","modified_gmt":"2026-10-25T03:26:52","slug":"what-asc-606-means-for-revenue-recognition","status":"publish","type":"guides","link":"https:\/\/www.zuora.com\/jp\/guides\/what-asc-606-means-for-revenue-recognition\/","title":{"rendered":"ASC 606\u304c\u53ce\u76ca\u8a8d\u8b58\u306b\u3082\u305f\u3089\u3059\u5f71\u97ff"},"featured_media":245875,"parent":0,"template":"page-knowledge-hub.php","content_type":[33293],"geo":[],"growth_initiatives":[],"parent_guide_categories":[],"industry":[],"persona":[33325],"product_line":[],"topic":[33554,33326,33327],"class_list":["post-330386","guides","type-guides","status-publish","has-post-thumbnail","hentry","content_type-guide-ja","persona-accounting-ja","topic-33554","topic-accounting-automation-ja","topic-revenue-accounting-ja"],"acf":{"knowledge_hub_title":"ASC 606\u304c\u53ce\u76ca\u8a8d\u8b58\u306b\u3082\u305f\u3089\u3059\u5f71\u97ff","knowledge_hub_author":"Rebecca Blankenship","knowledge_hub_date":"20240325","knowledge_hub_read_time_label":"1 min read","knowledge_hub_secondary_category":"","knowledge_hub_category":"GUIDES","knowledge_hub_show_summary":true,"knowledge_hub_summary":"<p>ASC 606\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u5b9f\u52d9\u3092\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u53ce\u76ca\u3092\u767a\u751f\u6642\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\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_intro","title":"","content":"<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US GAAP\uff09\u306b\u304a\u3051\u308b\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u4e00\u8cab\u6027\u306b\u6b20\u3051\u3001\u8907\u96d1\u3067\u3057\u305f\u3002\u591a\u304f\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u696d\u754c\u3084\u53d6\u5f15\u306e\u7a2e\u985e\u3054\u3068\u306b\u7570\u306a\u3063\u3066\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u6df7\u4e71\u3084\u6063\u610f\u7684\u306a\u904b\u7528\u306e\u4f59\u5730\u304c\u751f\u3058\u3066\u3044\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u305f\u3081\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3068\u3063\u3066\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u30d1\u30c3\u30c1\u30ef\u30fc\u30af\u7684\u306a\u30eb\u30fc\u30eb\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u53ce\u76ca\u3092\u4eba\u70ba\u7684\u306b\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u4fe1\u983c\u6027\u3084\u5831\u544a\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u640d\u306a\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u6295\u8cc7\u5bb6\u3084\u898f\u5236\u5f53\u5c40\u306f\u3001\u3088\u308a\u7c21\u7d20\u3067\u7d71\u4e00\u3055\u308c\u305f\u57fa\u6e96\u3092\u6c42\u3081\u3066\u3044\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\">\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u300c\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\uff08ASC\uff09606\u300d\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002ASC 606\u306f\u3001<\/span><a href=\"\/jp?p=236094\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a8d\u8b58\u306e\u5b9f\u52d9<\/span><\/a><span style=\"font-weight: 400;\">\u3092\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u4e2d\u6838\u3068\u306a\u308b\u539f\u5247\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306fFASB\u306e\u9867\u5ba2\u91cd\u8996\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002ASC 606\u306f\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u7279\u5b9a\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a\u3001\u7fa9\u52d9\u5c65\u884c\u6642\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u696d\u7a2e\u3092\u554f\u308f\u305a\u4e00\u8cab\u3057\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">ASC 606\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u7d44\u7e54\u306f\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u6b63\u78ba\u6027\u3092\u62c5\u4fdd\u3059\u308b\u660e\u78ba\u306a\u539f\u5247\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/span><\/p>","include_in_toc":false},{"acf_fc_layout":"knowledge_hub_text_block","title":"ASC 606\u3068\u306f","content":"<p><span style=\"font-weight: 400;\">\u300c\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\uff08ASC\uff09606\u300d\u306f\u3001\u4f01\u696d\u304c\u53ce\u76ca\u3092\u767a\u751f\u6642\u306b\u8a8d\u8b58\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c2014\u5e745\u6708\u306b\u767a\u8868\u3057\u305f\u4f1a\u8a08\u539f\u5247\u3067\u3042\u308a\u3001\u7c73\u56fd\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308bGAAP\uff08\u4e00\u822c\u306b\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u539f\u5247\uff09\u306b\u57fa\u3065\u304f\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u5f93\u6765\u306fASC 605\u304c\u3042\u308a\u3001\u53ce\u76ca\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u53ce\u76ca\u3092\u8a18\u9332\u3059\u308b\u524d\u306b\u56de\u53ce\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3057\u305f\u3002ASC 605\u306f\u696d\u754c\u3054\u3068\u306b\u7570\u306a\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3001200\u4ee5\u4e0a\u306e\u696d\u754c\u306b\u7279\u5316\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><img loading=\"lazy\" decoding=\"async\" alt=\"Text describing the meaning of ASC 606, which outlines rules for how companies recognize revenue from contracts. \" class=\"alignnone size-medium wp-image-270523\" height=\"360\" src=\"https:\/\/www.zuora.com\/jp\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-640x360.png\" width=\"640\" srcset=\"https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-640x360.png 640w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-1280x720.png 1280w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-768x432.png 768w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-1536x864.png 1536w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_meaning-2048x1152.png 2048w\" sizes=\"(max-width: 640px) 100vw, 640px\"\/><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"ASC 606\u306e\u30d7\u30ed\u30bb\u30b9","content":"<p><span style=\"font-weight: 400;\">ASC 606\u306b\u304a\u3051\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p><ol>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u306b\u304a\u3051\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u4fa1\u683c\u3092\u5951\u7d04\u4e0a\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u5c65\u884c\u6642\u307e\u305f\u306f\u5c65\u884c\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/span><\/li>\r\n<\/ol><p><img loading=\"lazy\" decoding=\"async\" alt=\"Flowchart of ASC 606 process: 1. Identify contract. 2. Identify obligations. 3. Determine price. 4. Allocate price. 5. Recognize revenue.\" class=\"alignnone size-medium wp-image-270528\" height=\"360\" src=\"https:\/\/www.zuora.com\/jp\/wp-content\/uploads\/2024\/03\/ASC_606_Process-640x360.png\" width=\"640\" srcset=\"https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_Process-640x360.png 640w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_Process-1280x720.png 1280w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_Process-768x432.png 768w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_Process-1536x864.png 1536w, https:\/\/www.zuora.com\/wp-content\/uploads\/2024\/03\/ASC_606_Process-2048x1152.png 2048w\" sizes=\"(max-width: 640px) 100vw, 640px\"\/><span style=\"font-weight: 400;\">\u95a2\u9023\u60c5\u5831\uff1a<\/span><a href=\"\/jp?p=236094\"><span style=\"font-weight: 400;\">ASC 606\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a8d\u8b58\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044<\/span><\/a><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"ASC 606\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58","content":"<p><span style=\"font-weight: 400;\">ASC 606\u3067\u306f\u3001\u9867\u5ba2\u3078\u306e\u652f\u914d\u306e\u79fb\u8ee2\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3084\u3001\u7279\u5b9a\u306e\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u53ce\u76ca\u8a8d\u8b58\u624b\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u7570\u306a\u308b\u53ce\u76ca\u8a8d\u8b58\u624b\u6cd5\u306e\u4f8b\u3067\u3059\u3002<\/span><\/p><h3><\/h3><h3><span style=\"font-weight: 400;\">\u8ca9\u58f2\u57fa\u6e96\u6cd5<\/span><\/h3><p><span style=\"font-weight: 400;\">\u8ca9\u58f2\u57fa\u6e96\u6cd5\u306f\u3001\u4f01\u696d\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15\u3092\u5b9f\u884c\u3057\u305f\u6642\u70b9\u3001\u3059\u306a\u308f\u3061\u8ca9\u58f2\u304c\u6210\u7acb\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u9867\u5ba2\u304c\u73fe\u91d1\u3067\u652f\u6255\u3046\u5834\u5408\u3082\u3001\u639b\u3051\u58f2\u308a\u306e\u5834\u5408\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u57fa\u3065\u304d\u3001\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u306f\u4f9d\u5b58\u3057\u307e\u305b\u3093\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u9032\u884c\u57fa\u6e96\u6cd5<\/span><\/h3><p><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306f\u3001\u9577\u671f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u591a\u304f\u306e\u4f01\u696d\u3067\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u9032\u6357\u5ea6\u306f\u3001\u30b3\u30b9\u30c8\u6295\u5165\u984d\u306a\u3069\u3067\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u5efa\u8a2d\u4f1a\u793e\u304c\u5efa\u7bc9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5404\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3092\u5b8c\u4e86\u3059\u308b\u3054\u3068\u306b\u3001\u6bb5\u968e\u7684\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u5272\u8ce6\u57fa\u6e96\u6cd5<\/span><\/h3><p><span style=\"font-weight: 400;\">\u5272\u8ce6\u91d1\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u307e\u305f\u306f\u53d7\u9818\u3055\u308c\u308b\u3054\u3068\u306b\u3001\u9577\u671f\u5951\u7d04\u306b\u304a\u3044\u3066\u53ce\u76ca\u3092\u6bd4\u4f8b\u914d\u5206\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5f8c\u6255\u3044\u578b\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3084\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u5951\u7d04\u3067\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u30013\u5e74\u5951\u7d04\u306e\u96d1\u8a8c\u8cfc\u8aad\u306e\u5834\u5408\u3001\u5272\u8ce6\u57fa\u6e96\u6cd5\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><span style=\"font-weight: 400;\">1\u5e74\u76ee\uff1a\u5951\u7d04\u7dcf\u984d\u306e1\/3\u3092\u5f53\u5e74\u5ea6\u306e\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/span><span style=\"font-weight: 400;\">2\u5e74\u76ee\uff1a\u6b21\u306e1\/3\u3092\u52a0\u7b97\u3057\u3001\u7d2f\u8a082\/3\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/span><span style=\"font-weight: 400;\">3\u5e74\u76ee\uff1a\u6b8b\u308a\u306e1\/3\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/span><\/p><h3><span style=\"font-weight: 400;\">\u5b8c\u6210\u57fa\u6e96\u6cd5<\/span><\/h3><p><span style=\"font-weight: 400;\">\u9032\u884c\u57fa\u6e96\u6cd5\u3068\u306f\u9006\u306b\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u5951\u7d04\u304c\u5b8c\u5168\u306b\u5b8c\u4e86\u307e\u305f\u306f\u5b9f\u8cea\u7684\u306b\u5b8c\u4e86\u3059\u308b\u307e\u3067\u3001\u53ce\u76ca\u3084\u5229\u76ca\u3092\u7e70\u5ef6\u3079\u308b\u65b9\u6cd5\u3067\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f1\u56de\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u9042\u884c\u306b\u5fc5\u8981\u306a\u91d1\u984d\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u5834\u5408\u306a\u3069\u306b\u6700\u3082\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8907\u96d1\u306a\u30ab\u30b9\u30bf\u30de\u30a4\u30baIT\u30b7\u30b9\u30c6\u30e0\u306e\u53d7\u8a17\u958b\u767a\u3067\u306f\u3001\u6700\u7d42\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u53d7\u3051\u5165\u308c\u30c6\u30b9\u30c8\u306b\u9867\u5ba2\u304c\u5408\u683c\u3059\u308b\u307e\u3067\u3001\u3059\u3079\u3066\u306e\u53ce\u76ca\u8a8d\u8b58\u3092\u7e70\u5ef6\u3079\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u56de\u53ce\u57fa\u6e96\u6cd5<\/span><\/h3><p><span style=\"font-weight: 400;\">\u5951\u7d04\u5f53\u4e8b\u8005\u304c\u5c06\u6765\u306e\u5229\u76ca\u3092\u78ba\u5b9f\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u30b3\u30b9\u30c8\u56de\u53ce\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u306b\u9054\u3059\u308b\u304b\u4e0d\u78ba\u5b9f\u6027\u304c\u89e3\u6d88\u3055\u308c\u308b\u307e\u3067\u3001\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u76f8\u5f53\u984d\u306e\u307f\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002\u521d\u671f\u6bb5\u968e\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f01\u696d\u306a\u3069\u3067\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u5275\u696d\u521d\u671f\u306e\u30d0\u30a4\u30aa\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u533b\u85ac\u54c1\u958b\u767a\u30b5\u30a4\u30af\u30eb\u3092\u6301\u3064\u5834\u5408\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u306b\u4f34\u3046\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u308b\u307e\u3067\u3001\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u3092\u56de\u53ce\u3067\u304d\u308b\u7bc4\u56f2\u3067\u306e\u307f\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"ASC 606\u3068IFRS 15\u306e\u6bd4\u8f03","content":"<p><span style=\"font-weight: 400;\">ASC 606\u3068IFRS 15\u306f\u3001\u3044\u305a\u308c\u3082\u53ce\u76ca\u8a8d\u8b58\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3067\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">ASC 606<\/span><\/h3><p><span style=\"font-weight: 400;\">\u300c\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\uff08ASC\uff09606\u300d\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u3001\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u4e0a\u5834\u4f01\u696d\u306b\u306f2018\u5e74\u304b\u3089\u3001\u975e\u4e0a\u5834\u4f01\u696d\u306b\u306f2019\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u306b\u7c73\u56fd\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">ASC 606\u306f5\u30b9\u30c6\u30c3\u30d7\u306e\u53ce\u76ca\u8a8d\u8b58\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8ca8\u5e63\u306e\u6642\u9593\u7684\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ul>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\uff1a\u500b\u5225\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u3001\u305d\u308c\u3089\u3092\u5206\u96e2\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u63d0\u4f9b<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5143\u53d7\u30fb\u4ee3\u7406\u95a2\u4fc2\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\uff08\u6700\u7d42\u4fa1\u683c\u304c\u4e0d\u660e\u306a\u5834\u5408\uff09\uff1aASC 606\u306f\u3088\u308a\u4fdd\u5b88\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u53d6\u308a\u3001\u6700\u7d42\u4fa1\u683c\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u306f\u65e2\u77e5\u306e\u5143\u53d7\u624b\u6570\u6599\u306e\u307f\u3092\u8a8d\u8b58<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u53d6\u5f15\u4fa1\u683c\u6c7a\u5b9a\uff1a\u5951\u7d04\u958b\u59cb\u6642\u306e\u56fa\u5b9a\u5316\u304c\u3088\u308a\u53b3\u683c<\/span><\/li>\r\n<\/ul><h3><\/h3><h3><span style=\"font-weight: 400;\">IFRS 15<\/span><\/h3><p><span style=\"font-weight: 400;\">\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff0915\u300d\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u3059\u30022018\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u4e16\u754c140\u793e\u4ee5\u4e0a\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">IFRS 15\u3082ASC 606\u3068\u540c\u69d8\u306b5\u30b9\u30c6\u30c3\u30d7\u306e\u53ce\u76ca\u8a8d\u8b58\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u91cd\u8981\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u8981\u7d20\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u8ca8\u5e63\u306e\u6642\u9593\u7684\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ul>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\uff1a\u500b\u5225\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u3001\u5951\u7d04\u5185\u3067\u5206\u96e2\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u5b9a\u7fa9<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5143\u53d7\u30fb\u4ee3\u7406\u95a2\u4fc2\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\uff08\u6700\u7d42\u4fa1\u683c\u304c\u4e0d\u660e\u306a\u5834\u5408\uff09\uff1a\u3088\u308a\u591a\u304f\u306e\u5224\u65ad\u3092\u8a31\u5bb9\u3057\u3001\u5143\u53d7\u304c\u7dcf\u984d\u3092\u4e88\u6e2c\u3057\u5909\u52d5\u5bfe\u4fa1\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u53d6\u5f15\u4fa1\u683c\u6c7a\u5b9a\uff1a\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u306e\u516c\u6b63\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u67d4\u8edf\u306a\u5224\u65ad\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<\/span><\/li>\r\n<\/ul>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u4f55\u304c\u5909\u308f\u308a\u3001\u306a\u305c\u5909\u308f\u3063\u305f\u306e\u304b\uff1f","content":"<p><span style=\"font-weight: 400;\">\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u3067\u3042\u308b\u53ce\u76ca\u306e\u5831\u544a\u65b9\u6cd5\u304c\u3001\u696d\u754c\u3084\u6cd5\u57df\u3001\u5e02\u5834\u3054\u3068\u306b\u7570\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u9055\u3044\u306b\u3088\u308a\u3001\u7d4c\u6e08\u7684\u306b\u985e\u4f3c\u3057\u305f\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u4f1a\u8a08\u4e0a\u306e\u7d50\u679c\u304c\u4e00\u81f4\u305b\u305a\u3001\u30de\u30af\u30ed\u30ec\u30d9\u30eb\u3067\u306e\u6bd4\u8f03\u304c\u307b\u307c\u4e0d\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\">FASB\u306f\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08ASC 606\uff09\u3068\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306eIFRS 15\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u305f\u3081\u306b\u53d6\u308a\u7d44\u307f\u307e\u3057\u305f\u3002ASC 606\u306e\u76ee\u7684\u306f\u3001\u7c73\u56fd\u3068\u56fd\u969b\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u53ce\u675f\u3092\u901a\u3058\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u5b9f\u52d9\u3092\u7c21\u7d20\u5316\u3057\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u7d50\u679c\u3001ASC 606\u3068IFRS 15\u306f\u3001\u5f93\u6765\u306e\u696d\u754c\u56fa\u6709\u306e\u4e0d\u7d71\u4e00\u306a\u30eb\u30fc\u30eb\u306b\u4ee3\u308f\u308b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u53ce\u76ca\u8a8d\u8b58\u306e\u4e3b\u8981\u57fa\u6e96\u3068\u3057\u3066\u7d71\u4e00\u7684\u306a\u539f\u5247\u3092\u78ba\u7acb\u3057\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\">\u65b0\u57fa\u6e96\u306f\u300c\u4f01\u696d\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u305f\u6642\u70b9\u3067\u3001\u305d\u306e\u6642\u70b9\u307e\u3067\u306b\u63d0\u4f9b\u3055\u308c\u305f\u5206\u306b\u6bd4\u4f8b\u3057\u305f\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4e00\u3064\u306e\u5305\u62ec\u7684\u306a\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"\u306a\u305cASC 606\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u91cd\u8981\u306a\u306e\u304b\uff1f","content":"<p><span style=\"font-weight: 400;\">ASC 606\u3078\u306e\u6e96\u62e0\u306f\u3001\u898f\u5236\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3092\u7dad\u6301\u3057\u3001\u4e0d\u5229\u306a\u76e3\u67fb\u7d50\u679c\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u6b63\u78ba\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u5831\u544a\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002\u3053\u308c\u304cASC 606\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u91cd\u8981\u3068\u3055\u308c\u308b\u7406\u7531\u306e\u4e00\u90e8\u3067\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306b\u3088\u308b\u91cd\u5927\u306a\u5f31\u70b9<\/span><\/h3><p><span style=\"font-weight: 400;\">ASC 606\u306b\u6e96\u62e0\u3057\u306a\u3044\u5834\u5408\u3001\u5185\u90e8\u7d71\u5236\u306b\u4e0d\u5099\u3084\u8907\u6570\u306e\u4e0d\u5099\u304c\u751f\u3058\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u91cd\u5927\u306a\u5f31\u70b9\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff1a<\/span><\/p><ul>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u8abf\u67fb<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5916\u90e8\u76e3\u67fb\u306b\u3088\u308b\u9ad8\u984d\u306a\u30b3\u30b9\u30c8\u767a\u751f<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u4fe1\u983c\u55aa\u5931\u306b\u3088\u308b\u682a\u4fa1\u3001\u4fe1\u7528\u683c\u4ed8\u3051\u3001\u4f01\u696d\u4fa1\u5024\u3078\u306e\u60aa\u5f71\u97ff<\/span><\/li>\r\n<\/ul><h3><span style=\"font-weight: 400;\">\u9055\u53cd\u306b\u3088\u308b\u7f70\u5247<\/span><\/h3><p><span style=\"font-weight: 400;\">FASB\u3001IASB\u306f\u7c73\u56fd\u53f8\u6cd5\u7701\uff08DOJ\uff09\u304a\u3088\u3073\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff09\u3068\u9023\u643a\u3057\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3084\u8ca9\u58f2\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u4f01\u696d\u306bASC 606\u306e\u9075\u5b88\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u9055\u53cd\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u7f70\u5247\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u7f70\u91d1\u304b\u3089\u61f2\u5f79\u5211\u307e\u3067\u5e45\u5e83\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u4f01\u696d\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u900f\u660e\u6027\u5411\u4e0a<\/span><\/h3><p><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3067\u3001ASC 606\u306f\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u4f01\u696d\u53d6\u5f15\u3084\u6d3b\u52d5\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u3088\u308a\u660e\u78ba\u306b\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53d6\u5f15\u69cb\u9020\u306e\u900f\u660e\u6027\u304c\u9ad8\u307e\u308a\u3001\u53ce\u76ca\u5831\u544a\u3068\u5b9f\u969b\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u7d50\u3073\u3064\u304d\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u4f01\u696d\u5168\u4f53\u306e\u696d\u52d9\u3084\u9577\u671f\u7684\u306a\u53ce\u76ca\u72b6\u6cc1\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306a\u6d1e\u5bdf\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u30ad\u30e3\u30f3\u30bb\u30eb\u306b\u3088\u308b\u8fd4\u91d1\u51e6\u7406\u304c\u5bb9\u6613\u306b<\/span><\/h3><p><span style=\"font-weight: 400;\">ASC 606\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8fd4\u91d1\u3084\u30ad\u30e3\u30f3\u30bb\u30eb\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb\u304c\u307b\u3068\u3093\u3069\u3001\u3082\u3057\u304f\u306f\u5168\u304f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u57fa\u6e96\u306b\u5247\u3063\u305f\u4f53\u7cfb\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3067\u304d\u3001\u8fd4\u91d1\u3084\u30ad\u30e3\u30f3\u30bb\u30eb\u51e6\u7406\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u6f5c\u5728\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u3084\u8907\u96d1\u5316\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"ASC 606\u5bfe\u5fdc\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u6c42\u3081\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8","content":"<h3><span style=\"font-weight: 400;\">GAAP\u6e96\u62e0<\/span><\/h3><p><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a8d\u8b58\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u306f\u3001\uff08GAAP\uff09\u3001ASC 606\u3001IFRS 15\u3078\u306e\u6e96\u62e0\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6a5f\u80fd\u304c\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u3084\u30d0\u30ea\u30c7\u30fc\u30b7\u30e7\u30f3\u6a5f\u80fd\u304c\u5185\u8535\u3055\u308c\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u7406\u60f3\u3067\u3059\u3002\u5fc5\u8981\u306a\u6a5f\u80fd\u304c\u5099\u308f\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u3084SEC\u306b\u3088\u308b\u8abf\u67fb\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u81ea\u52d5\u5316\u3055\u308c\u305f\u8a8d\u8b58\u30d7\u30ed\u30bb\u30b9<\/span><\/h3><p><span style=\"font-weight: 400;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u306f\u3001<\/span><a href=\"\/jp?p=229599\"><span style=\"font-weight: 400;\">\u81ea\u52d5\u5316\u3055\u308c\u305f\u53ce\u76ca\u8a8d\u8b58\u30d7\u30ed\u30bb\u30b9<\/span><\/a><span style=\"font-weight: 400;\">\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u624b\u4f5c\u696d\u306b\u3088\u308bASC 606\u6e96\u62e0\u306e\u8907\u96d1\u3055\u3084\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u81ea\u52d5\u5316\u306b\u3088\u308a\u9ad8\u30b3\u30b9\u30c8\u306a\u30df\u30b9\u3092\u9632\u304e\u3001\u696d\u52d9\u52b9\u7387\u3082\u5411\u4e0a\u3057\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u5c65\u884c\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u5206\u6790\u3084\u4ed5\u8a33\u3092\u6392\u9664\u3057\u3001\u8cb4\u91cd\u306a\u30c7\u30fc\u30bf\u306e\u640d\u5931\u3092\u9632\u304e\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u5951\u7d04\u7ba1\u7406<\/span><\/h3><p><span style=\"font-weight: 400;\">\u9867\u5ba2\u5951\u7d04\u306e\u4fee\u6b63\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u7279\u5b9a\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u6b63\u78ba\u306a\u6c7a\u5b9a\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u52b9\u679c\u7684\u306a\u5951\u7d04\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u5951\u7d04\u306e\u8ffd\u52a0\u30fb\u7d42\u4e86\u30fb\u66f4\u65b0\u306a\u3069\u3092\u81ea\u52d5\u7684\u306b\u5224\u5b9a\u3057\u3001\u53ce\u76ca\u3092\u9069\u5207\u306b\u518d\u914d\u5206\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u5951\u7d04\u7ba1\u7406\u6a5f\u80fd\u304c\u306a\u3044\u5834\u5408\u3001\u9867\u5ba2\u5951\u7d04\u306e\u8a73\u7d30\u3092\u898b\u843d\u3068\u3057\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u7279\u5b9a\u30df\u30b9\u3084\u53ce\u76ca\u8a08\u4e0a\u306e\u8aa4\u308a\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u53ce\u76ca\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc<\/span><\/h3><p><span style=\"font-weight: 400;\">\u5951\u7d04\u3054\u3068\u306e\u660e\u7d30\u30ec\u30d9\u30eb\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u8ffd\u8de1\u3057\u305f\u3044\u5834\u5408\u3001<\/span><a href=\"\/jp?p=244481\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc<\/span><\/a><span style=\"font-weight: 400;\">\u304c\u5fc5\u8981\u3067\u3059\u3002ASC 606\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u30fb\u539f\u5247\u306b\u6e96\u62e0\u3057\u305f360\u5ea6\u306e\u5305\u62ec\u7684\u306a\u53ce\u76ca\u30ec\u30dd\u30fc\u30c8\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u306fCRM\u3001ERP\u306a\u3069\u4ed6\u306e\u30b7\u30b9\u30c6\u30e0\u3068\u9023\u643a\u3057\u3001\u552f\u4e00\u306e\u6b63\u78ba\u306a\u60c5\u5831\u6e90\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u53ce\u76ca\u53d6\u5f15\u3092\u5305\u62ec\u7684\u306b\u7406\u89e3\u30fb\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u95a2\u9023\u60c5\u5831\uff1a<\/span><a href=\"https:\/\/www.zuora.com\/jp\/?post_type=guides&amp;p=291516\"><span style=\"font-weight: 400;\">ERP\u3067\u53ce\u76ca\u4f1a\u8a08\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u305b\u305a\u304a\u56f0\u308a\u3067\u3059\u304b\uff1f<\/span><\/a><\/p><h3><span style=\"font-weight: 400;\">\u81ea\u52d5\u5316\u3055\u308c\u305f\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\uff08SSP\uff09<\/span><\/h3><p><span style=\"font-weight: 400;\">\u53d7\u6ce8\u5f8c\u3059\u3050\u306bSSP\u914d\u5206\u3092\u5b9f\u884c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u53ce\u76ca\u8a8d\u8b58\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u904e\u53bb\u306e\u8ca9\u58f2\u5b9f\u7e3e\u3001\u88fd\u54c1\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u3001\u4fa1\u683c\u30c7\u30fc\u30bf\u3092\u6d3b\u7528\u3057\u3001\u89b3\u5bdf\u53ef\u80fd\u306a\u8a3c\u62e0\u304c\u306a\u304f\u3066\u3082SSP\u3092\u7b97\u5b9a\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">ASC 606\u5bfe\u5fdc\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u9867\u5ba2\u5951\u7d04\u5185\u306e\u5404\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306b\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u81ea\u52d5\u7b97\u51fa\u3057\u307e\u3059\u3002\u30e6\u30fc\u30b6\u30fc\u306f\u88fd\u54c1\u30fb\u9867\u5ba2\u30bf\u30a4\u30d7\u30fb\u5730\u57df\u3054\u3068\u306bSSP\u57fa\u6e96\u3092\u7c21\u5358\u306b\u8a2d\u5b9a\u3067\u304d\u3001\u6c7a\u7b97\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u307e\u3059\u3002\u624b\u4f5c\u696d\u3067\u306eSSP\u7b97\u5b9a\u306f\u8907\u96d1\u3067\u3059\u304c\u3001\u81ea\u52d5\u5316\u306b\u3088\u308a\u5404\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a8d\u8b58\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u5272\u5f15\u3001\u8ca8\u5e63\u306e\u6642\u9593\u7684\u4fa1\u5024\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306a\u3069\u306e\u5909\u52d5\u8981\u7d20\u3082\u8003\u616e\u3057\u3001\u4fa1\u683c\u5909\u66f4\u6642\u306b\u306f\u81ea\u52d5\u3067\u66f4\u65b0\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u53ce\u76ca\u914d\u5206\u30c4\u30fc\u30eb<\/span><\/h3><p><span style=\"font-weight: 400;\">\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u76f8\u5bfe\u914d\u5206\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3054\u3068\u306b\u53ce\u76ca\u3092\u5272\u308a\u5f53\u3066\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u5951\u7d04\u5185\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u7fa9\u52d9\u3054\u3068\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u6b63\u78ba\u306b\u914d\u5206\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u53ce\u76ca\u914d\u5206\u30c4\u30fc\u30eb\u304c\u306a\u3051\u308c\u3070\u3001\u8907\u6570\u5951\u7d04\u306e\u5404\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u9069\u5207\u306a\u53d6\u5f15\u4fa1\u683c\u3092\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3068\u306e\u9023\u643a<\/span><\/h3><p><span style=\"font-weight: 400;\">ASC 606\/IFRS15\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3078\u306e\u6e96\u62e0\u306b\u306f\u3001\u5805\u7262\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u305d\u308c\u306f\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u9023\u643a\u72b6\u6cc1\u306b\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u8acb\u6c42\u3001\u4f1a\u8a08\u3001CRM\u3001CPQ\u3001ERP\u306a\u3069\u5404\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u30c7\u30fc\u30bf\u304c\u30b7\u30fc\u30e0\u30ec\u30b9\u306b\u9023\u643a\u3057\u3001\u6b63\u78ba\u306a\u53ce\u76ca\u8a8d\u8b58\u30c8\u30ea\u30ac\u30fc\u304c\u5b9f\u73fe\u3067\u304d\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u5fc5\u8981\u3067\u3059\u3002\u8acb\u6c42\u30fb\u4f1a\u8a08\u306a\u3069\u306e\u57fa\u5e79\u30b7\u30b9\u30c6\u30e0\u3068\u9023\u643a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30c8\u30ea\u30ac\u30fc\u306b\u629c\u3051\u6f0f\u308c\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p><h3><span style=\"font-weight: 400;\">\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u3068\u5206\u6790<\/span><\/h3><p><a href=\"\/jp?page_id=191361\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a8d\u8b58\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/span><\/a><span style=\"font-weight: 400;\">\u306f\u3001ASC 606\u6e96\u62e0\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8\u4f5c\u6210\u3092\u542b\u3080\u5f37\u529b\u306a\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u5206\u6790\u6a5f\u80fd\u3092\u5099\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53ce\u76ca\u6307\u6a19\u306e\u8a73\u7d30\u30c0\u30c3\u30b7\u30e5\u30dc\u30fc\u30c9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\uff1a<\/span><\/p><ul>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u30c8\u30ec\u30f3\u30c9<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u5206\u6790<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u5206\u6790<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\">\u5951\u7d04\u5206\u6790<\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\">\u8ca9\u58f2\u4fa1\u683c\u5206\u6790<\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\">\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u30fb\u5272\u5f15<\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\">\u958b\u793a\u30fb\u8ca1\u52d9\u60c5\u5831<\/li>\r\n<\/ul><p><span style=\"font-weight: 400;\">\u3042\u3089\u304b\u3058\u3081\u8a2d\u5b9a\u3055\u308c\u305f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u30ec\u30dd\u30fc\u30c8\u3084\u5206\u6790\u6a5f\u80fd\u306b\u3088\u308a\u3001\u7684\u78ba\u306a\u53ce\u76ca\u7ba1\u7406\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>","show_striped_bar":false,"related_post":null,"include_in_toc":true},{"acf_fc_layout":"knowledge_hub_text_block","title":"Zuora\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58","content":"<p><a href=\"\/jp?page_id=191361\"><span style=\"font-weight: 400;\">Zuora Revenue<\/span><\/a><span style=\"font-weight: 400;\">\u306f\u3001\u8907\u96d1\u304b\u3064\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u30e2\u30c7\u30eb\u3092\u6301\u3064\u4f01\u696d\u5411\u3051\u306b\u8a2d\u8a08\u3055\u308c\u305f\u53ce\u76ca\u8a8d\u8b58\u81ea\u52d5\u5316\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u9867\u5ba2\u5951\u7d04\u306e\u30e2\u30c7\u30ea\u30f3\u30b0\u304b\u3089\u3001\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u8a8d\u8b58\u3001\u4f1a\u8a08\u4ed5\u8a33\u306e\u751f\u6210\u3001ASC 606\u304a\u3088\u3073IFRS 15\u306b\u6e96\u62e0\u3057\u305f\u53ce\u76ca\u95a2\u9023\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u307e\u3067\u3001\u30a8\u30f3\u30c9\u30c4\u30fc\u30a8\u30f3\u30c9\u306e\u6a5f\u80fd\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p><ul>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u81ea\u52d5\u5316\u3055\u308c\u305f\u53ce\u76ca\u8a8d\u8b58\u30e2\u30c7\u30eb\u306e\u4f5c\u6210\u3068\u7ba1\u7406<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u914d\u5206\u304a\u3088\u3073\u8a08\u7b97\u691c\u8a3c\u306e\u305f\u3081\u306e\u30a6\u30a9\u30fc\u30bf\u30fc\u30d5\u30a9\u30fc\u30eb\u5206\u6790<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u511f\u5374\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u8a2d\u8a08\u304a\u3088\u3073\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30e2\u30c7\u30ea\u30f3\u30b0<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u306aERP\u30fbCRM\u3068\u306e\u6a19\u6e96\u9023\u643a<\/span><\/li>\r\n<li aria-level=\"1\" style=\"font-weight: 400;\"><span style=\"font-weight: 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