{"id":14103,"date":"2015-02-06T18:21:57","date_gmt":"2015-02-06T09:21:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14103"},"modified":"2024-08-08T15:01:03","modified_gmt":"2024-08-08T06:01:03","slug":"corporate-tax-deficit-deductible","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14103\/","title":{"rendered":"\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b\u3063\u3066\u672c\u5f53\uff1f\u8cbb\u7528\u3068\u640d\u91d1\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306f\u4f1a\u793e\u306e\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3067\u306f\u3001\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f53\u7136\u6cd5\u4eba\u7a0e\u306f\u652f\u6255\u308f\u306a\u304f\u3066\u3088\u3044\u306f\u305a\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u5b9f\u969b\u306b\u306f\u4f1a\u793e\u304c\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u4e0a\u306e\u5229\u76ca\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u4e0a\u306e\u5229\u76ca(<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>)\u306e\u8a08\u7b97\u306e\u9055\u3044\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306f(\u53ce\u76ca\uff0d\u8cbb\u7528)\u3067\u3059\u304c\u3001\u6240\u5f97\u91d1\u984d\u306f(\u76ca\u91d1\uff0d\u640d\u91d1)\u3068\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8d64\u5b57\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u3053\u3068\u304c\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u76ca\u91d1\u30fb\u640d\u91d1\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306b\u898f\u5b9a\u3055\u308c\u308b\u8abf\u6574\u3092\u3001\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u306b\u52a0\u5473\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u6c7a\u7b97\u8abf\u6574\u3084\u7533\u544a\u8abf\u6574\u306a\u3069\u306e\u7a0e\u52d9\u8abf\u6574\u3092\u884c\u3063\u305f\u3082\u306e\u304c \u3001\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u3057\u3066\u3044\u305f<a href=\"https:\/\/biz.moneyforward.com\/words\/1302\/\" data-internallinksmanager029f6b8e52c=\"455\" title=\"\u4ea4\u969b\u8cbb\">\u4ea4\u969b\u8cbb<\/a>\u304c\u6cd5\u4eba\u7a0e\u3067\u306f\u640d\u91d1\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u306f\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u4ea4\u969b\u8cbb\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u7a0e\u52d9\u8abf\u6574\u4e0a\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u640d\u91d1\u306e\u91d1\u984d\u304c\u6e1b\u308b\u3068\u4e00\u65b9\u3067\u6240\u5f97\u91d1\u984d\u304c\u5897\u3048\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u3067\u306f\u8d64\u5b57\u3067\u3082\u6240\u5f97\u91d1\u984d\u304c\u9ed2\u5b57\u306b\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u3067\u8868\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u6240\u5f97\u91d1\u984d\uff1d\u4f01\u696d\u4f1a\u8a08\u306e\u5229\u76ca\uff0b\u7a0e\u52d9\u8abf\u6574\u52a0\u7b97\u9805\u76ee(\u76ca\u91d1\u7b97\u5165\u30fb\u640d\u91d1\u4e0d\u7b97\u5165)\uff0d\u7a0e\u52d9\u8abf\u6574\u6e1b\u7b97\u9805\u76ee(\u76ca\u91d1\u4e0d\u7b97\u5165\u30fb\u640d\u91d1\u7b97\u5165)<\/b><\/p>\n<p>\u30fb<b>\u76ca\u91d1\u7b97\u5165<\/b>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\u306e\u53d6\u308a\u5d29\u3057\u306a\u3069<br \/>\n\u30fb<b>\u640d\u91d1\u4e0d\u7b97\u5165<\/b>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3001\u4ea4\u969b\u8cbb\u3001\u5f79\u54e1\u7d66\u4e0e\u3001\u5bc4\u4ed8\u91d1\u306a\u3069<br \/>\n\u30fb<b>\u76ca\u91d1\u4e0d\u7b97\u5165<\/b>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/words\/1258\/\" data-internallinksmanager029f6b8e52c=\"146\" title=\"\u53d7\u53d6\u914d\u5f53\u91d1\">\u53d7\u53d6\u914d\u5f53\u91d1<\/a>\u306a\u3069<br \/>\n\u30fb<b>\u640d\u91d1\u7b97\u5165<\/b>\uff1a\u5229\u76ca\u51e6\u5206\u306b\u3088\u308b\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3001\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u306a\u3069<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165<\/h3>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3082\u4f01\u696d\u306e\u8d64\u5b57\u3068\u5927\u304d\u304f\u95a2\u4fc2\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u3001\u7a0e\u6cd5\u4e0a\u3067\u306f\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u307e\u3067\u3057\u304b\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u4f1a\u8a08\u4e0a\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u6574\u3067\u9ed2\u5b57\u306b\u8ee2\u63db\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u511f\u5374\u8d85\u904e\u984d<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u511f\u5374\u8cbb\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u3067\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u3068\u6cd5\u4eba\u7a0e\u6cd5\u3067\u5b9a\u3081\u305f\u511f\u5374\u9650\u5ea6\u984d\u306e\u3046\u3061\u3001\u3088\u308a\u5c11\u306a\u3044\u3082\u306e\u3067\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u3067\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306e\u3046\u3061\u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u9650\u5ea6\u984d\u3092\u4e0a\u56de\u308b\u5206\u3092\u511f\u5374\u8d85\u904e\u984d\u3068\u3044\u3044\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u9006\u306b\u511f\u5374\u4e0d\u8db3\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u671f\u306e\u640d\u91d1\u306b\u306f\u7b97\u5165\u3055\u308c\u305a\u3001\u7fcc\u671f\u306e\u511f\u5374\u9650\u5ea6\u984d\u306b\u7e70\u308a\u8d8a\u3057\u3066\u4e0a\u4e57\u305b\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u307e\u305b\u3093\u3002<\/p>\n<p>\u511f\u5374\u9650\u5ea6\u984d\u3068\u306f\u3001\u6cd5\u4eba\u304c\u9078\u5b9a\u3057\u305f\u511f\u5374\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7a0e\u6cd5\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306e\u8010\u7528\u5e74\u6570\u3001\u6b8b\u5b58\u4fa1\u683c(\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523)\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165<\/h3>\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u53d6\u5f97\u6642\u306b\u5168\u984d\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><b>1.\u4f7f\u7528\u671f\u9593\u304c1\u5e74\u672a\u6e80\u3067\u3042\u308b<br 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