{"id":17338,"date":"2015-07-22T11:44:50","date_gmt":"2015-07-22T02:44:50","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=17338"},"modified":"2026-01-27T09:56:12","modified_gmt":"2026-01-27T00:56:12","slug":"fixed-asset-tax-is-estimated","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/17338\/","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u7a0e(\u511f\u5374\u8cc7\u7523)\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u304b\uff1f\u6e1b\u4fa1\u511f\u5374\u306e\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u306e\u9055\u3044\u3068\u306f"},"content":{"rendered":"<p>10\u4e07\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u3068\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u306b\u3088\u308a\u8cfc\u5165\u4fa1\u984d\u3092\u671f\u9593\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u56fd\u7a0e(<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u7b49)\u3068\u5730\u65b9\u7a0e(\u56fa\u5b9a\u8cc7\u7523\u7a0e)\u3067\u306f\u511f\u5374\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u305f\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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class=\"pr\">\uff081\uff09\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u53d6\u5f97\u3055\u308c\u305f\u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1<br \/>\n<b>\u8a55\u4fa1\u984d \uff1d \u53d6\u5f97\u4fa1\u984d\u00d7\uff5b1\uff0d\uff08\u6e1b\u4fa1\u7387\u00f72\uff09\uff5d<\/b><br \/>\n\uff082\uff09\u4ee5\u524d\u304b\u3089\u3042\u308b\u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1<br \/>\n<b>\u8a55\u4fa1\u984d \uff1d 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48552\/\" data-internallinksmanager029f6b8e52c=\"99\" title=\"\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\">\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u4f1a\u8a08\u3068\u7a0e\u6cd5\u306e\u9055\u3044<\/h2>\n<p>\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u9069\u6b63\u306a\u8cbb\u7528\u914d\u5206\u306b\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u672c\u6765\u306f\u8cc7\u7523\u306e\u4f7f\u7528\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u81ea\u7531\u306b\u7b97\u5b9a\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u65e9\u671f\u306b\u591a\u984d\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3001\u79df\u7a0e\u306e\u5148\u9001\u308a\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u8ab2\u7a0e\u306b\u4e0d\u5e73\u7b49\u304c\u751f\u3058\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u7a0e\u6cd5\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5236\u9650\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u53d6\u6271\u306f\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u3067\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u56fd\u7a0e\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b49\uff09\u3068\u5730\u65b9\u7a0e\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u6271\u306e\u6bd4\u8f03<\/h2>\n<h3>1.\u511f\u5374\u8a08\u7b97\u306e\u57fa\u6e96\u65e5<\/h3>\n<p><b>\u56fd\u7a0e<\/b>\uff1a\u4e8b\u696d\u5e74\u5ea6\uff08\u6c7a\u7b97\u671f\uff09<br \/>\n<b>\u5730\u65b9\u7a0e<\/b>\uff1a\u8ce6\u8ab2\u671f\u65e5\uff081\u67081\u65e5\uff09<\/p>\n<h3>2.\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5<\/h3>\n<p><b>\u56fd\u7a0e<\/b><br \/>\n\u3010\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u53d6\u5f97\u3011<br \/>\n\u30fb\u65e7\u5b9a\u7387\u6cd5\u3001\u65e7\u5b9a\u984d\u6cd5\u7b49\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<br \/>\n\u30fb\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u65e7\u5b9a\u984d\u6cd5\u306e\u307f<\/p>\n<p>\u3010\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u3011<br \/>\n\u30fb\u5b9a\u7387\u6cd5\u3001\u5b9a\u984d\u6cd5\u7b49\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<br \/>\n\u30fb\u5efa\u7269\u306b\u53ca\u3073\u4ed8\u5c5e\u8a2d\u5099\u30fb\u69cb\u7bc9\u7269\uff08\u5e73\u621028\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u5206\uff09\u306b\u3064\u3044\u3066\u306f\u5b9a\u984d\u6cd5<\/p>\n<p><b>\u5730\u65b9\u7a0e<\/b><br \/>\n\u30fb\u539f\u5247\u3068\u3057\u3066\u65e7\u5b9a\u7387\u6cd5<\/p>\n<p>\u56fd\u7a0e\u306f\u30012\u3064\u306e\u65b9\u6cd5\u3067\u511f\u5374\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u5730\u65b9\u7a0e\u306f\u65e7\u5b9a\u7387\u6cd5\u3067\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u306e\uff62\u65e7\u5b9a\u7387\u6cd5\u3001\u65e7\u5b9a\u984d\u6cd5\uff63\u3068\uff62\u5b9a\u7387\u6cd5\u3001\u5b9a\u984d\u6cd5\uff63\u306e\u9055\u3044\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1906\/\" data-internallinksmanager029f6b8e52c=\"347\" 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