{"id":1993,"date":"2023-05-05T07:25:50","date_gmt":"2023-05-04T22:25:50","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1993"},"modified":"2023-09-21T06:45:31","modified_gmt":"2023-09-20T21:45:31","slug":"accounting-ifrs15-2","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs15-2\/","title":{"rendered":"\u3010\u5177\u4f53\u4f8b\u3064\u304d\uff01\u3011\u307e\u305a\u306f5\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3057\u3088\u3046\uff01\u3010\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u653b\u7565\u2461"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7\u3063\u3066\u4f55\uff1f<\/li>\n\n\n\n<li>5\u30b9\u30c6\u30c3\u30d7\u3068\u3044\u3046\u8a00\u8449\u306f\u805e\u3044\u305f\u3053\u3068\u3042\u308b\u3051\u3069\u3001\u305d\u306e\u5185\u5bb9\u306f\u3042\u307e\u308a\u308f\u304b\u3089\u306a\u3044\uff65\uff65\uff65<\/li>\n\n\n\n<li>5\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf\u3092\u7c21\u5358\u306b\u77e5\u308a\u305f\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"swell-block-capbox cap_box is-style-small_ttl u-mb-ctrl u-mb-20\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M11.7 1.4 6.8 5c-.5.4-.8 1-.8 1.6v28.7c0 .8.5 1.5 1.2 1.8l24 10.3c1.3.6 2.8-.4 2.8-1.8V19c0-.8-.5-1.5-1.2-1.8L10.2 7.5l2.9-2.2c.9-.6 2-.8 3-.4l20.6 8.8c.7.3 1.2 1 1.2 1.8V42.9c0 .9 1 1.3 1.7.8l1.7-1.5c.4-.4.7-.9.7-1.5V13c0-.8-.5-1.5-1.2-1.8L16.7.8c-1.7-.7-3.6-.5-5 .6z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>5\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf<\/li>\n\n\n\n<li>\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/li>\n\n\n\n<li>5\u30b9\u30c6\u30c3\u30d7\u3092\u5177\u4f53\u4f8b\u306b\u5f53\u3066\u306f\u3081<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M4 18h4c1.1 0 2 .9 2 2v20c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V20c0-1.1.9-2 2-2zM41 14H27l.7-7.1c.2-1.8-.6-3.5-2-4.6-.9-.7-2.2-.5-2.9.5L15.3 14c-.9 1.3-1.3 2.9-1.3 4.4V38c0 2.2 1.8 4 4 4h20.8c1.9 0 3.5-1.3 3.9-3.1l3-13.6c.2-.9.3-1.7.3-2.6V19c0-2.8-2.2-5-5-5z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u4fe1\u983c\u6027<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3067\u3042\u308bSK\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u8868\u304c\u672c\u8a18\u4e8b\u3092\u57f7\u7b46\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">\u76e3\u67fb\u6cd5\u4eba\u6642\u4ee3\u3084\u6d77\u5916\u99d0\u5728\u6642\u306b\u591a\u7a2e\u591a\u69d8\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u5b9f\u7e3e\u3092\u7a4d\u307f\u3001\u72ec\u7acb\u5f8c\u3082\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized u-mb-ctrl u-mb-20\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png\" alt=\"\" class=\"wp-image-3161\" style=\"aspect-ratio:738\/277\" width=\"738\" height=\"277\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png 800w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-300x113.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-768x288.png 768w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u8a08\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u7b49\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u809d\u3067\u3042\u308b5\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3060\u3051\u3067\u3082\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5\u306e\u6982\u8981\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u77e5\u8b58\u306f\u30d3\u30b8\u30cd\u30b9\u306b\u6d3b\u304b\u305b\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u8a18\u4e8b\u3092\u901a\u3058\u3066\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS15\u3067\u306f5\u30b9\u30c6\u30c3\u30d7\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr.png\" alt=\"\" class=\"wp-image-2083\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c5\u30b9\u30c6\u30c3\u30d7\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u91d1\u984d\u306f\u3001\u57fa\u6e96\u4e0a\u306b\u5b9a\u3081\u3089\u308c\u305f5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u5224\u5b9a\u30fb\u6c7a\u5b9a\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u3044\u3064\u58f2\u4e0a\u8a08\u4e0a\u3059\u3079\u304d\u304b\u3001\u3044\u304f\u3089\u3067\u58f2\u4e0a\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306a\u3069\u306f5\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-background\" style=\"background-color:#f6f6f6\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"is-style-balloon_box u-mb-ctrl u-mb-20\"><strong>IFRS15\u306e\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7<\/strong><\/p>\n\n\n\n<p><strong>STEP1: \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP2: \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP3: \u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/strong><\/p>\n\n\n\n<p><strong>STEP4: \u53d6\u5f15\u4fa1\u683c\u3092<strong>\u5c65\u884c\u7fa9\u52d9<\/strong>\u306b\u914d\u5206\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP5: \u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u3001\u307e\u305f\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f5\u30b9\u30c6\u30c3\u30d7\u306e\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u3092\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3056\u3063\u304f\u308a\u8a00\u3046\u3068\u3001STEP1\u3068STEP2\u3067\u307e\u305a\u306f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<strong>\u300c\u5358\u4f4d\u300d<\/strong>\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306bSTEP3\u3068STEP4\u3067<strong>\u300c\u3044\u304f\u3089\u300d<\/strong>\u3067\u53ce\u76ca\u8a8d\u8b58\u3059\u3079\u304d\u304b\u3092\u6c7a\u3081\u3001\u6700\u5f8c\u306eSTEP5\u3067<strong>\u300c\u3044\u3064\u300d<\/strong>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">STEP1: \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/Maroon-Stair-Steps-Diagram-1-1024x538.jpg\" alt=\"\" class=\"wp-image-1999\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/Maroon-Stair-Steps-Diagram-1-1024x538.jpg 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/Maroon-Stair-Steps-Diagram-1-300x158.jpg 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/Maroon-Stair-Steps-Diagram-1-768x403.jpg 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/Maroon-Stair-Steps-Diagram-1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u969b\u306f\u3001\u305d\u306e\u6839\u62e0\u3068\u306a\u308b\u5951\u7d04\u3092\u307e\u305a\u306f\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong><strong>\u5951\u7d04\u304c\u3042\u3063\u3066\u521d\u3081\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u53ce\u76ca\u3092\u300c\u3044\u3064\u300d\u300c\u3044\u304f\u3089\u300d\u3067\u8a8d\u8b58\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u306e\u6642\u70b9\u3067\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u304b\u3084\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u308b\u304b\u3068\u3044\u3063\u305f\u60c5\u5831\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u6761\u4ef6\u7b49\u306f\u5951\u7d04\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u6761\u4ef6\u7b49\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u307e\u305a\u306f\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u66f8\u9762\u306b\u3088\u308b\u5951\u7d04\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u53e3\u982d\u3084\u6163\u7fd2\u7b49\u306b\u3088\u3063\u3066\u6210\u7acb\u3059\u308b\u3082\u306e\u3082\u5951\u7d04\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">STEP2: \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d72-1024x538.jpg\" alt=\"\" class=\"wp-image-2020\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d72-1024x538.jpg 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d72-300x158.jpg 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d72-768x403.jpg 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d72.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001STEP1\u3067\u7279\u5b9a\u3057\u305f\u5951\u7d04\u304b\u3089\u5177\u4f53\u7684\u306a\u8ca9\u58f2\u306e\u6761\u4ef6\u7b49\u3092\u6d17\u3044\u51fa\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>STEP2\u3067\u5b9f\u65bd\u3059\u3079\u304d\u306f\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u306e\u8b58\u5225\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u5c65\u884c\u7fa9\u52d9\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u306f\u3001\u7aef\u7684\u306b\u8a00\u3048\u3070\u4f01\u696d\u3068\u304a\u5ba2\u3055\u3093\u304c\u5951\u7d04\u4e0a\u3067\u4ea4\u308f\u3057\u305f\u300c\u7d04\u675f\u300d\u306e\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u8eca\u3092\u8ca9\u58f2\u3059\u308b\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3001\u8eca\u3092\u304a\u5ba2\u3055\u3093\u306b\u5f15\u304d\u6e21\u3059\u3053\u3068\u304c\u5951\u7d04\u4e0a\u306e\u7d04\u675f\u3067\u3042\u308a\u3001\u3053\u308c\u304c\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u306a\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u4e00\u3064\u306e\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u5fc5\u305a\u3057\u3082\u4e00\u3064\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u8eca\u306e\u8ca9\u58f2\u306b\u5408\u308f\u305b\u30662\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\u3082\u5951\u7d04\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u4f01\u696d\u306f\u8eca\u306e\u5f15\u304d\u6e21\u3057\u306e\u307f\u306a\u3089\u305a\u30012\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u3082\u7d04\u675f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5c65\u884c\u7fa9\u52d9\u306f2\u3064\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">STEP3: \u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d73-1024x538.jpg\" alt=\"\" class=\"wp-image-2021\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d73-1024x538.jpg 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d73-300x158.jpg 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d73-768x403.jpg 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d73.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>STEP3\u3067\u306f\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u306f\u5951\u7d04\u4e0a\u306b\u56fa\u5b9a\u306e\u91d1\u984d\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5358\u7d14\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u8eca\u3092200\u4e07\u3067\u58f2\u308a\u307e\u3059\u3068\u3044\u3046\u5951\u7d04\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u53d6\u5f15\u4fa1\u683c\u306f\u5358\u7d14\u306b200\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u53d6\u5f15\u306b\u3088\u3063\u3066\u306f\u5bfe\u4fa1\u304c\u56fa\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u53d6\u5f15\u4fa1\u683c\u306f\u300c\u5909\u52d5\u5bfe\u4fa1\u300d\u3068\u547c\u3070\u308c\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u898b\u7a4d\u308a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>10,000\u5186\u306e\u5546\u54c1\u30921\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308c\u3070\u8fd4\u54c1\u7121\u6599\u3068\u3044\u3046\u6761\u4ef6\u3067100\u500b\u8ca9\u58f2\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5546\u54c1\u8ca9\u58f2\u306b\u3088\u308a\u4e00\u65e6100\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u304c\u3001\u8fd4\u54c1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u6700\u7d42\u7684\u306a\u58f2\u4e0a\u306f100\u4e07\u5186\u3068\u306f\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca9\u58f2\u6642\u306b100\u4e07\u3092\u53d6\u5f15\u4fa1\u683c\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8fd4\u54c1\u306b\u3088\u308b\u8fd4\u91d1\u984d\u3092\u898b\u7a4d\u308a\u3001\u305d\u306e\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">STEP4: \u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d74-1024x538.jpg\" alt=\"\" class=\"wp-image-2022\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d74-1024x538.jpg 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d74-300x158.jpg 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d74-768x403.jpg 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d74.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>STEP4\u3067\u306fSTEP3\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092\u3001STEP2\u3067\u8b58\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>STEP2\u3067\u4e8c\u3064\u4ee5\u4e0a\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u8b58\u5225\u3055\u308c\u305f\u5834\u5408\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u304c\u5fc5\u8981\u3068\u306a\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u3064\u3067\u53d6\u5f15\u4fa1\u683c\u3082\u56fa\u5b9a\u306e\u91d1\u984d\u304c\u5951\u7d04\u4e0a\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u6bb5\u914d\u5206\u3059\u308b\u5fc5\u8981\u3082\u306a\u304f\u3001STEP3\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u304c\u305d\u306e\u307e\u307e\u305d\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5bfe\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u5951\u7d04\u4e0a\u306f\u4e00\u3064\u306e\u53d6\u5f15\u4fa1\u683c\u3057\u304b\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u5c65\u884c\u7fa9\u52d9\u304c2\u3064\u4ee5\u4e0a\u8b58\u5225\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u300d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u5148\u307b\u3069\u306e\u4f8b\u3068\u540c\u69d8\u3001\u8eca\u306e\u8ca9\u58f2\u306b\u5408\u308f\u305b\u30662\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\u3082\u5951\u7d04\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u5834\u5408\u3067\u3001\u5951\u7d04\u4e0a\u306e\u53d6\u5f15\u4fa1\u683c\u306f200\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u306f\u300c\u8eca\u306e\u8ca9\u58f2\u300d\u3068\u300c2\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u300d\u3068\u4e8c\u3064\u3042\u308b\u4e00\u65b9\u3001\u53d6\u5f15\u4fa1\u683c\u306f200\u4e07\u5186\u3068\u4e00\u3064\u3057\u304b\u306a\u3044\u305f\u3081\u3001\u3053\u306e200\u4e07\u5186\u3092\u4e8c\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u306f\u306a\u305c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>\u5c65\u884c\u7fa9\u52d9\u306b\u3088\u3063\u3066\u305d\u306e\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/strong><\/p>\n\n\n\n<p><strong>\uff1d\u5c65\u884c\u7fa9\u52d9\u306b\u3088\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u8b70\u8ad6\u306fSTEP5\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>STEP5: \u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u3001\u307e\u305f\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d75-1024x538.jpg\" alt=\"\" class=\"wp-image-2023\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d75-1024x538.jpg 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d75-300x158.jpg 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d75-768x403.jpg 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u24615\u30b9\u30c6\u30c3\u30d75.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6700\u5f8c\u306bSTEP5\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3001\u3064\u307e\u308a\u306f\u304a\u5ba2\u3055\u3093\u3068\u306e\u7d04\u675f\u3092\u679c\u305f\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306e\u7559\u610f\u70b9\u306f2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u7559\u610f\u70b9<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M43.5 43.9h-39c-1.4 0-2.7-.7-3.5-2-.7-1.3-.7-2.7 0-4L20.5 4.1c.7-1.3 2-2 3.5-2s2.7.7 3.5 2L47 37.9c.7 1.3.7 2.7 0 4-.7 1.3-2 2-3.5 2zM24 6.1 4.5 39.9h39.1L24 6.1z\"><\/path><circle cx=\"24\" cy=\"35\" r=\"3\"><\/circle><path d=\"M24 30c-1.4 0-2.5-1.1-2.5-2.5v-10c0-1.4 1.1-2.5 2.5-2.5s2.5 1.1 2.5 2.5v10c0 1.4-1.1 2.5-2.5 2.5z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li><strong>\u5c65\u884c\u7fa9\u52d9\u306b\u3088\u3063\u3066\u305d\u306e\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u4e00\u5b9a\u6642\u70b9\u3067\u5145\u8db3\u3059\u308b\u5834\u5408\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u6e21\u3063\u3066\u5145\u8db3\u3059\u308b\u5834\u5408\u3082\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u4e00\u3064\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u3042\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u7d04\u675f\uff09\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u306f\u7fa9\u52d9\u5145\u8db3\u6642\u70b9\u3067\u4e00\u6c17\u306b\u8a8d\u8b58\u3059\u308b\u4e00\u65b9\u3001\u4ed6\u306e\u5c65\u884c\u7fa9\u52d9\uff08\u7d04\u675f\uff09\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u306f\u6570\u5e74\u639b\u3051\u3066\u8a8d\u8b58\u3057\u3066\u3044\u304f\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u5f15\u304d\u7d9a\u304d\u300c\u8eca\u306e\u8ca9\u58f2\u300d\u3068\u300c2\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u300d\u3068\u3044\u3046\u4e8c\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3057\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u901a\u5e38\u3001\u300c\u8eca\u306e\u8ca9\u58f2\u300d\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u306f\u8eca\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u3067\u5145\u8db3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u300c2\u56de\u5206\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u300d\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u306f\u8eca\u306e\u5f15\u304d\u6e21\u3057\u6642\u70b9\u3067\u306f\u5145\u8db3\u3057\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u5f8c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5b9f\u65bd\u306e\u5ea6\u306b\u5145\u8db3\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">5\u30b9\u30c6\u30c3\u30d7\u3092\u7c21\u5358\u306a\u4f8b\u306b\u5f53\u3066\u306f\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u4f8b\u306b\u5f53\u3066\u306f\u3081-1024x538.png\" alt=\"\" class=\"wp-image-2012\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u4f8b\u306b\u5f53\u3066\u306f\u3081-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u4f8b\u306b\u5f53\u3066\u306f\u3081-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u4f8b\u306b\u5f53\u3066\u306f\u3081-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u4f8b\u306b\u5f53\u3066\u306f\u3081.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5b9f\u969b\u306b5\u30b9\u30c6\u30c3\u30d7\u3092\u7c21\u5358\u306a\u4f8b\u306b\u5f53\u3066\u306f\u3081\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4f01\u696dA\u306b\u3068\u3063\u3066\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u8eca\u304c160\u4e07\u5186\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\u304c40\u4e07\u5186\u3067\u3042\u3063\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u72ec\u7acb\u3057\u3066\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u4fa1\u683c\u306e\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5546\u54c1\u7b49\uff08\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u8eca\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u5358\u72ec\u3067\u58f2\u308b\u5834\u5408\u306e\u4fa1\u683c\u3092\u6307\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-background\" style=\"background-color:#f6f6f6\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"swell-block-step is-style-default\" data-num-style=\"square\">\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5951\u7d04\u306e\u8b58\u5225<\/div><div class=\"swell-block-step__body\">\n<p>\u4f01\u696dA\u3068\u9867\u5ba2B\u306e\u9593\u3067\u7de0\u7d50\u3057\u305f\u8eca\u306e\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u5951\u7d04\u304c\u307e\u305a\u306f\u8b58\u5225\u3055\u308c\u307e\u3059<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/div><div class=\"swell-block-step__body\">\n<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u5c65\u884c\u7fa9\u52d9\uff08\u4f01\u696dA\u306e\u9867\u5ba2B\u306b\u5bfe\u3059\u308b\u7d04\u675f\uff09\u304c\u8b58\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8eca\u306e\u5f15\u304d\u6e21\u3057<\/li>\n\n\n\n<li>2\u56de\u306e\u7121\u6599\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/div><div class=\"swell-block-step__body\">\n<p>\u5951\u7d04\u4e0a\u306e\u4fa1\u683c\u3067\u3042\u308b180\u4e07\u5186\u304c\u4eca\u56de\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/div><div class=\"swell-block-step__body\">\n<p>\u53d6\u5f15\u4fa1\u683c180\u4e07\u5186\u30922\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-dent_box has-background\" style=\"background-color:#f3f3f3\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u8eca\u306e\u5f15\u304d\u6e21\u3057\uff1a<\/strong>180\u4e07\u5186 \u00d7 160\u4e07\u5186 \/ (160\u4e07\u5186 + 40\u4e07\u5186) = <strong>144\u4e07\u5186<\/strong><\/p>\n\n\n\n<p><strong>2\u56de\u306e\u7121\u6599\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\uff1a<\/strong>180\u4e07\u5186 \u00d7 40\u4e07\u5186 \/ (160\u4e07\u5186 + 40\u4e07\u5186) = <strong>36\u4e07\u5186<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3<\/div><div class=\"swell-block-step__body\">\n<p>2\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u306f\u5145\u8db3\u6642\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table td_to_th_ sp_block_\"><table class=\"has-white-background-color has-background\"><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><td>\u8eca\u306e\u5f15\u304d\u6e21\u3057<\/td><td>\u8eca\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9 = X1\u5e744\u67081\u65e5<\/td><\/tr><tr><td>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9<\/td><td>1\u5e74\u5f8c\u30682\u5e74\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u5b9f\u65bd\u6642\u70b9 = X2\u5e743\u6708\u672b\u3068X3\u5e743\u6708\u672b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u3082\u4ee5\u4e0b\u306e\u901a\u308a\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8eca\u306e\u8ca9\u58f2\u306b\u4fc2\u308b\u53ce\u76ca144\u4e07\u5186\u306fX1\u5e744\u67081\u65e5\u306b\u8a8d\u8b58<\/li>\n\n\n\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306b\u4fc2\u308b\u53ce\u76ca36\u4e07\u5186\u306e\u3046\u3061\u300118\u4e07\u5186\u306fX2\u5e743\u6708\u672b\u3001\u6b8b\u308a\u306e18\u4e07\u5186\u306fX3\u5e743\u6708\u672b\u306b\u8a8d\u8b58<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<p>\u307e\u3068\u3081\u308b\u3068\u3001\u4eca\u56de\u306e\u4f8b\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b3\u56de\u306b\u5206\u3051\u3066\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"772\" height=\"381\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u6642\u7cfb\u5217rr.png\" alt=\"\" class=\"wp-image-2019\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u6642\u7cfb\u5217rr.png 772w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u6642\u7cfb\u5217rr-300x148.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2461\u6642\u7cfb\u5217rr-768x379.png 768w\" sizes=\"(max-width: 772px) 100vw, 772px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u4eca\u56de\u306fIFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u5168\u4f53\u50cf\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u7e70\u308a\u8fd4\u3057\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u8003\u3048\u65b9\u306fIFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u3092\u901a\u3058\u3066\u5168\u4f53\u50cf\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5404\u30b9\u30c6\u30c3\u30d7\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6398\u308a\u4e0b\u3052\u3066\u7406\u89e3\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u30aa\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">IFRS\u3084\u65b0\u4f1a\u8a08\u57fa\u6e96\u3001\u6d77\u5916\u9032\u51fa\u306b\u95a2\u3057\u3066\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button u-mb-ctrl u-mb-20 is-style-btn_shiny\"><a href=\"https:\/\/kurosawa-cpa.com\/article\/contact\/\" class=\"swell-block-button__link\"><span>CONTACT<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002 IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u8a08\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u7b49\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001IFRS15\/\u65b0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3283,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[3],"tags":[],"class_list":["post-1993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/comments?post=1993"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1993\/revisions"}],"predecessor-version":[{"id":3288,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1993\/revisions\/3288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3283"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=1993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=1993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=1993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}