{"id":18303,"date":"2015-07-29T12:24:49","date_gmt":"2015-07-29T03:24:49","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=18303"},"modified":"2026-02-05T13:23:41","modified_gmt":"2026-02-05T04:23:41","slug":"what-income-taxes-deferred","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/18303\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3068\u306f\uff1f\u4ed5\u8a33\u4e8b\u4f8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\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\u3001\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u6cd5\u4eba\u306e\u6240\u5f97\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\uff08\u53ce\u76ca\uff0d\u8cbb\u7528\uff09\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u4e00\u822c\u7684\u306b\u59a5\u5f53\u3068\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u3067\u8a08\u7b97\u3057\u305f\u5229\u76ca\u306f\u3001\u5fc5\u305a\u3057\u3082<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u6cd5\u4eba\u7a0e\u6cd5\u306b\u3088\u308b\u8abf\u6574\u3092\u884c\u3044\u3001\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d<\/strong>\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3068\u4f1a\u793e\u306e\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u306e\u5dee\u3092\u9069\u5207\u306b\u671f\u9593\u914d\u5206\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u5f93\u3063\u3066\u767a\u751f<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u5fc5\u305a\u3057\u3082\u4f1a\u793e\u306e\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002\u3053\u306e\u5dee\u984d\u3092\u3088\u308a\u5408\u7406\u7684\u306b\u671f\u9593\u914d\u5206\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3092<b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"213\" title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a><\/b>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7a0e\u5f15\u304d\u524d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u306b\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u52a0\u7b97\u307e\u305f\u306f\u3001\u6e1b\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u7b49\u5408\u8a08\u984d\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u8abf\u6574\u5bfe\u8c61<\/h2>\n<p>\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u5dee\u7570\u306b\u306f\u3001\u4e00\u6642\u7684\u306a\u3082\u306e\u3068\u6c38\u4e45\u7684\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u6642\u5dee\u7570\u3068\u306f\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u9069\u5fdc\u306e\u5dee\u7570\u304c\u5c06\u6765\u89e3\u6d88\u3055\u308c\u308b\u3082\u306e\u3067\u3001\u6c38\u4e45\u5dee\u7570\u3068\u306f\u89e3\u6d88\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f<b>\u4e00\u6642\u5dee\u7570\u3060\u3051<\/b>\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u4e00\u6642\u5dee\u7570\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1318\/\" data-internallinksmanager029f6b8e52c=\"36\" title=\"\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/a>\u8d85\u904e\u984d\u3001<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<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24759\/\" data-internallinksmanager029f6b8e52c=\"60\" title=\"\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46722\/\" data-internallinksmanager029f6b8e52c=\"191\" title=\"\u8cde\u4e0e\u5f15\u5f53\u91d1\">\u8cde\u4e0e\u5f15\u5f53\u91d1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45178\/\" data-internallinksmanager029f6b8e52c=\"180\" title=\"\u7e70\u8d8a\u6b20\u640d\u91d1\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/a>\u7b49\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u6642\u5dee\u7570\u306f<b>\u5c06\u6765\u6e1b\u7b97\u578b\u3068\u5c06\u6765\u52a0\u7b97\u578b<\/b>\u306e2\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/h3>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u767a\u751f\u3057\u305f\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"19\" title=\"\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\">\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u306b\u5dee\u7570\u306e\u90e8\u5206\u3092\u52a0\u7b97\u3057\u3001\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u308b\u5e74\u306b\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u6e1b\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/h3>\n<p>\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u767a\u751f\u3057\u305f\u5e74\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5dee\u7570\u306e\u90e8\u5206\u3092\u6e1b\u7b97\u3057\u3001\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u308b\u5e74\u306b\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/h3>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"128\" title=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\">\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/a>\u304c\u5fc5\u8981\u3067\u3059\u3002\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3068\u306f<b>\u6cd5\u4eba\u304c\u652f\u6255\u3046\u6cd5\u4eba\u7a0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3001\u4e8b\u696d\u7a0e\u3092\u5408\u7b97\u3057\u305f\u7a0e\u7387<\/b>\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><b>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387 \uff1d \uff08\u6cd5\u4eba\u7a0e\u7387\u00d7\uff081\uff0b\u4f4f\u6c11\u7a0e\u7387\uff09\uff0b\u4e8b\u696d\u7a0e\u7387 \uff09\uff0f\uff081\uff0b\u4e8b\u696d\u7a0e\u7387\uff09<\/b><\/p>\n<h3>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/h3>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u3066\u3001<b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45072\/\" data-internallinksmanager029f6b8e52c=\"97\" title=\"\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a>\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/b>\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c<b>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/b>\u300d\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u524d\u6255\u984d\u3067\u3059\u3002\u4e00\u65b9\u3067\u300c<b>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/b>\u300d\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u672a\u6255\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>1.\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u91d1\u984d\uff1a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3000\u00d7\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<br \/>\n2.\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u8a08\u4e0a\u3059\u308b\u91d1\u984d\uff1a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3000\u00d7\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/b><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>1.\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/b><br \/>\n\u767a\u751f\u6642 : \uff08\u501f\u65b9\uff09\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff0f\uff08\u8cb8\u65b9\uff09\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d<br \/>\n\u89e3\u6d88\u6642 : \uff08\u501f\u65b9\uff09\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff0f\uff08\u8cb8\u65b9\uff09\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/p>\n<p><b>2.\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/b><br \/>\n\u767a\u751f\u6642 : \uff08\u501f\u65b9\uff09\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff0f\uff08\u8cb8\u65b9\uff09\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<br \/>\n\u89e3\u6d88\u6642 : 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