支払条件比較ツール（Net30/Net60・早期割引・手数料）実質コスト計算
Instantly calculate "which is better" based on the "real annual interest rate" of early payment discount (e.g. 2/10 Net30) and the cost of funds.
Payment Terms Calculator — compare 2/10 net 30, net 60, fees, and effective APR.
Quick input (shortest lead to avoid confusion)
計算方法（概要）
支払条件 比較、Net30 Net60 計算、早期支払 割引 年利を同じ前提で表示します。
premise
- 1年=365日（切替で360日）
- 単利/複利は表示方法の違いとして扱う
- 手数料は早期/通常どちらにかかるかを反映
Calculation formula (key points)
- Pay_e = P*(1-d) + F_e
- Pay_n = P + F_n
- Gain = Pay_n - Pay_e
- APR_simple = (Gain / Pay_e) * (B / Δt)
- APR_compound = (1 + Gain/Pay_e)^(B/Δt) - 1
- PV_e = Pay_e / (1 + r*(t_d/B)) (simple interest)
- PV_n = Pay_n / (1 + r*(t_n/B)) (simple interest)
detail
- Symbols: P=billing amount, d=discount rate, t_d=discount expiry, t_n=net days, F_e/F_n=fee, B=annualized days, r=cost of funds.
- Earlyization days Δt = t_n - t_d. If Δt≤0, the discount condition does not hold and the annual interest rate will not be calculated.
- The judgment compares APR_simple and the cost of funds r, and displays a recommendation that is consistent with the PV difference.
- The break-even cost of funds is expressed as r_break_even ≒ APR_simple.
FAQ (Frequently Asked Questions)
2/10 What is Net30?
If you pay within 10 days you will get a 2% discount, otherwise you will pay in 30 days. In this tool, enter discount rate = 2%, discount expiry = 10 days, and Net = 30 days. You can enter it automatically by entering 2/10 net 30 in the condition field.
What is the interest rate (cost of funds)?
You can enter the annual rate or daily rate manually. Enter internal financing costs, target yields on working capital, interest rates on short-term borrowings, etc. Annual conversion can be switched between 365 days and 360 days.
How to compare multiple patterns?
You can compare up to 3 plans (A/B/C) in parallel. You can compare Net30 and Net60, different discount conditions, and with/without payment fees on the same axis.
What is the real annual interest rate?
This is the annualized cost of delaying payment without taking a discount. The larger the early discount, the higher the annual interest rate.
What if there is a fee?
You can choose whether the fee will be charged for early payment or regular payment. If the fee is greater than the discount amount, you may not get a benefit even if you take the discount.
注意事項
- 本ツールは一般的な計算支援であり、金融助言・投資助言ではありません。
- 最終判断は、貴社の会計方針・資金繰り方針・契約条件に従ってください。
- 表示結果は入力値と前提（365/360、単利/複利等）に依存します。税務・会計処理（消費税等）は本ツールの範囲外です。