{"id":18421,"date":"2015-08-05T15:17:31","date_gmt":"2015-08-05T06:17:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=18421"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"deferred-asset","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/18421\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u3067\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u3092\u7bc0\u7a0e\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u3092<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3059\u308b\u3068\u304d\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u3092\u4e0a\u624b\u304f\u5229\u7528\u3059\u308b\u3068\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7e70\u5ef6\u8cc7\u7523\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u4e0a\u3084\u7a0e\u6cd5\u7279\u6709\u306e\u3082\u306e\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u3042\u308a\u3001<b>\u652f\u51fa\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/b>\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u5b9a\u7fa9\u3084\u7a2e\u985e\u3001\u511f\u5374\u65b9\u6cd5\u3084\u671f\u9593\u3001\u6cd5\u4eba\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7e70\u5ef6\u8cc7\u7523\u3068\u306f<\/h2>\n<p>\u7e70\u5ef6\u8cc7\u7523\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u652f\u51fa\u3055\u308c\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca0\u62c5\u3068\u306a\u308b\u3079\u304d\u5206\u306f\u3001<b>\u5f53\u671f\u3060\u3051\u306e\u8ca0\u62c5\u3068\u305b\u305a\u306b\u4e00\u6642\u7684\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u3092\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u8cc7\u7523<\/b>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u652f\u51fa\u306e\u52b9\u679c\u304c\uff11\u5e74\u9593\u4ee5\u4e0a\u306b\u53ca\u3076\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u52b9\u679c\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u914d\u5206\u3055\u308c\u307e\u3059\uff08\u3053\u308c\u3092\u300c\u511f\u5374\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523<\/h3>\n<p>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/399\/\" data-internallinksmanager029f6b8e52c=\"497\" title=\"\u5275\u7acb\u8cbb\">\u5275\u7acb\u8cbb<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/312\/\" data-internallinksmanager029f6b8e52c=\"493\" title=\"\u958b\u696d\u8cbb\">\u958b\u696d\u8cbb<\/a><br \/>\n\u30fb\u958b\u767a\u8cbb<br \/>\n\u30fb\u682a\u5f0f\u4ea4\u4ed8\u8cbb<br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/49501\/\" data-internallinksmanager029f6b8e52c=\"181\" title=\"\u793e\u50b5\u767a\u884c\u8cbb\">\u793e\u50b5\u767a\u884c\u8cbb<\/a><\/p>\n<h3>\u7a0e\u6cd5\u7279\u6709\u306e\u7e70\u5ef6\u8cc7\u7523<\/h3>\n<p>\u30fb\u4f1a\u793e\u304c\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306e\u516c\u5171\u7684\u65bd\u8a2d\u3001\u307e\u305f\u306f\u5171\u540c\u7684\u65bd\u8a2d\u3092\u65b0\u8a2d\u3057\u305f\u308a\u3001\u65e2\u5b58\u306e\u3082\u306e\u3092\u3088\u308a\u826f\u304f\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528<br \/>\n\uff08\u4f8b\uff1a\u516c\u5171\u7684\u65bd\u8a2d\u3068\u306f\u3001\u9053\u8def\u3001\u5824\u9632\u3001\u8b77\u5cb8\u306e\u305f\u3081\u306e\u65bd\u8a2d\u3001\u99c5\u3078\u306e\u5730\u4e0b\u9053\u306a\u3069\u3092\u3044\u3044\u3001\u5171\u540c\u7684\u65bd\u8a2d\u3068\u306f\u3001\u5546\u5e97\u8857\u306e\u5171\u540c\u30a2\u30fc\u30b1\u30fc\u30c9\u3084\u65e5\u3088\u3051\u306a\u3069\u3092\u3044\u3046\uff09<\/p>\n<p>\u30fb\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u501f\u308a\u305f\u308a\u3001\u4f7f\u7528\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u3084\u7acb\u9000\u304d\u6599\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528<br \/>\n\uff08\u4f8b\uff1a\u4f1a\u793e\u306e\u8cc7\u7523\u3068\u306f\u3001\u5efa\u7269\u3084\u96fb\u5b50\u8a08\u7b97\u6a5f\u306a\u3069\u306e\u6a5f\u5668\u3092\u3044\u3046\uff09<\/p>\n<p>\u30fb\u30b5\u30fc\u30d3\u30b9\u3084\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528<br \/>\n\uff08\u4f8b\uff1a\u30b5\u30fc\u30d3\u30b9\u3084\u60c5\u5831\u3068\u306f\u3001\u88fd\u54c1\u306e\u88fd\u9020\u65b9\u6cd5\u3084\u6280\u8853\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3068\u3044\u3063\u305f\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u3092\u3044\u3046\uff09<\/p>\n<p>\u30fb\u5e83\u544a\u5ba3\u4f1d\u7528\u8cc7\u7523\u3092\u8ca9\u58f2\u4ee3\u7406\u5e97\u306b\u8d08\u4e0e\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8cbb\u7528<br \/>\n\uff08\u4f8b\uff1a\u5e83\u544a\u5ba3\u4f1d\u7528\u8cc7\u7523\u3068\u306f\u3001\u770b\u677f\u3084\u9673\u5217\u68da\u3001\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u306a\u3069\u3092\u3044\u3046\uff09<\/p>\n<p>\u30fb\u305d\u306e\u4ed6\u3001\u4f1a\u793e\u304c\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528<br \/>\n\uff08\u4f8b\uff1a\u51fa\u7248\u6a29\u306e\u8a2d\u5b9a\u3001\u540c\u696d\u8005\u56e3\u4f53\u306a\u3069\u3078\u306e\u52a0\u5165\u91d1\u3001\u8077\u696d\u904b\u52d5\u9078\u624b\u306a\u3069\u306e\u5951\u7d04\u91d1\u306a\u3069\u3092\u3044\u3046\uff09<\/p>\n<h2>\u6cd5\u4eba\u7a0e\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u76ca\u91d1(\u53ce\u76ca)\u3068\u640d\u91d1\uff08\u8cbb\u7528\uff09\u3092\u8003\u616e\u3057\u3066\u52a0\u6e1b\u8abf\u6574\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\uff11\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u914d\u5206\u3059\u308b\u7e70\u5ef6\u8cc7\u7523\u306f\u511f\u5374\u306e\u65b9\u6cd5\u3082\u671f\u9593\u3082\u3055\u307e\u3056\u307e\u3067\u3042\u308b\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\u306e\u306b\u90fd\u5408\u304c\u3088\u304f\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u306b\u3064\u3044\u3066<\/h2>\n<p>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u306b\u306f\u30013\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<b>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u8cbb\u304c\u300c\u640d\u91d1\u300d\u3068\u3057\u3066\u7b97\u5165\u3055\u308c\u308b\u306e\u306f\u3001\u7e70\u8d8a\u9650\u5ea6\u984d\u306b\u306a\u308b\u307e\u3067\u306e\u91d1\u984d\u3092\u300c\u8cbb\u7528\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u3068\u304d\u3060\u3051<\/b>\u3067\u3059\u3002<\/p>\n<h3>\u4efb\u610f\u511f\u5374<\/h3>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3092\u5bfe\u8c61\u3068\u3057\u3001\u597d\u304d\u306a\u3068\u304d\u306b\u597d\u304d\u306a\u3060\u3051\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u511f\u5374\u9650\u5ea6\u984d\u306f\u5e33\u7c3f\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1906\/\" data-internallinksmanager029f6b8e52c=\"347\" title=\"\u6b8b\u5b58\u4fa1\u984d\">\u6b8b\u5b58\u4fa1\u984d<\/a>\u3067\u3059\u3002<\/p>\n<h3>\u5747\u7b49\u511f\u5374<\/h3>\n<p>\u7a0e\u6cd5\u7279\u6709\u306e\u7e70\u5ef6\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u884c\u3046\u3082\u306e\u3067\u3001\u511f\u5374\u9650\u5ea6\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u7e70\u5ef6\u8cc7\u7523\u306e\u984d\u00d7\u5f53\u671f\u306e\u6708\u6570\u00f7\u511f\u5374\u671f\u9593\u306e\u6708\u6570<\/b><\/p>\n<h3>\u5c11\u984d\u7e70\u5ef6\u8cc7\u7523<\/h3>\n<p>\u5747\u7b49\u511f\u5374\u3092\u884c\u3046\u7e70\u5ef6\u8cc7\u7523\u306e\u3046\u3061\u3001\u305d\u306e\u652f\u51fa\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u3001\u305d\u306e\u652f\u51fa\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u305d\u306e\u5168\u652f\u51fa\u984d\u304c\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u671f\u9593\u306b\u3064\u3044\u3066<\/h3>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306f\u4efb\u610f\u511f\u5374\u306e\u305f\u3081\u3001\u5b9f\u8cea\u4e0a\u3001\u511f\u5374\u671f\u9593\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7a0e\u6cd5\u7279\u6709\u306e\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u671f\u9593\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306f\u3001\u305d\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3092\u57fa\u6e96\u3068\u3057\u3066\u7b97\u5b9a\u3057\u305f\u671f\u9593<br \/>\n\u30fb\u4e00\u5b9a\u306e\u5951\u7d04\u3092\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306f\u3001\u305d\u306e\u5951\u7d04\u671f\u9593\u3092\u57fa\u6e96\u3068\u3057\u3066\u7b97\u5b9a\u3057\u305f\u671f\u9593<\/div>\n<p>\u3055\u3089\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306e\u57fa\u672c\u901a\u9054\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u511f\u5374\u671f\u9593\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u81ea\u793e\u3067\u3082\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u8a2d\u7f6e\u3084\u6539\u826f\u306e\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u516c\u5171\u7684\u65bd\u8a2d\u306e\u5834\u5408\u3001\u65bd\u8a2d\u306e\u8010\u7528\u5e74\u6570\u306e70\uff05\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570<br \/>\n\u30fb\u4e0a\u8a18\u4ee5\u5916\u306e\u516c\u5171\u7684\u65bd\u8a2d\u306e\u5834\u5408\u306f\u3001\u65bd\u8a2d\u306e\u8010\u7528\u5e74\u6570\u306e40\uff05\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570<br \/>\n\u30fb\u81ea\u793e\u3067\u3082\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u5efa\u8a2d\u306a\u3069\u306e\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5171\u540c\u7684\u65bd\u8a2d\u306e\u5834\u5408\u306f\u3001\u65bd\u8a2d\u306e\u8010\u7528\u5e74\u6570\u306e70\uff05\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\u3001\u571f\u5730\u306e\u53d6\u5f97\u306b\u4f7f\u308f\u308c\u305f\u8cbb\u7528\u306f45\u5e74<br \/>\n\u30fb\u5546\u5e97\u8857\u306e\u30a2\u30fc\u30b1\u30fc\u30c9\u3084\u65e5\u3088\u3051\u306a\u3069\u3001\u81ea\u793e\u3092\u542b\u3081\u3066\u307f\u3093\u306a\u3067\u4f7f\u7528\u3059\u308b\u3082\u306e\u306b\u652f\u51fa\u3057\u305f\u5834\u5408\u306f\u30015\u5e74<br \/>\n\u30fb\u4f1a\u793e\u306e\u8cc7\u7523\u3084\u6a5f\u5668\u306a\u3069\u3092\u8cc3\u501f\u3057\u305f\u308a\u3001\u4f7f\u7528\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u3001\u7acb\u9000\u304d\u6599\u3001\u66f4\u65b0\u6599\u306e\u5834\u5408\u306f\u30015\u5e74<br \/>\n\u30fb\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u306a\u3069\u306e\u5834\u5408\u306f\u30015\u5e74<br \/>\n\u30fb\u770b\u677f\u3084\u9673\u5217\u68da\u306a\u3069\u306e\u5e83\u544a\u5ba3\u4f1d\u7528\u8cc7\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8cbb\u7528\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e70\uff05\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570<br \/>\n\u30fb\u30b9\u30ad\u30fc\u5834\u306e\u30b2\u30ec\u30f3\u30c7\u6574\u5099\u8cbb\u7528\u306e\u5834\u5408\u306f\u300112\u5e74<br \/>\n\u30fb\u51fa\u7248\u6a29\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u5bfe\u4fa1\u306e\u5834\u5408\u306f\u3001\u5951\u7d04\u306b\u5b9a\u3081\u308b\u5b58\u7d9a\u671f\u9593<br \/>\n\u30fb\u540c\u696d\u8005\u56e3\u4f53\u7b49\u306e\u52a0\u5165\u91d1\u306e\u5834\u5408\u306f\u30015\u5e74<br \/>\n\u30fb\u8077\u696d\u904b\u52d5\u9078\u624b\u7b49\u306e\u5951\u7d04\u91d1\u306e\u5834\u5408\u306f\u3001\u5951\u7d04\u671f\u9593<\/div>\n<p>\uff08\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/08\/08_02.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u7b2c2\u7bc0 \u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a>\uff09<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7e70\u5ef6\u8cc7\u7523\u3092\u4e0a\u624b\u304f\u5229\u7528\u3059\u308b\u3068\u4f1a\u8a08\u4e0a\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u9ad8\u3081\u3001\u6cd5\u4eba\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u7e70\u5ef6\u8cc7\u7523\u306e\u5b9a\u7fa9\u3084\u7a2e\u985e\u3001\u511f\u5374\u65b9\u6cd5\u3084\u671f\u9593\u306b\u95a2\u3059\u308b\u6b63\u3057\u3044\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3001\u8ce2\u3044\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u95a2\u9023\u8a18\u4e8b<\/h3>\n<p>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/founding-expenses\/\" target=\"_blank\" rel=\"noopener\">\u5275\u7acb\u8cbb\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u3068\u306f<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/sourituhi\/\" target=\"_blank\" rel=\"noopener\">\u306f\u3058\u3081\u3066\u306e\u4f1a\u793e\u8a2d\u7acb\uff01\u7bc0\u7a0e\u3067\u304d\u308b\u5275\u7acb\u8cbb\u306e\u30dd\u30a4\u30f3\u30c810\u9078<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/opening-expenses\/\" target=\"_blank\" rel=\"noopener\">\u958b\u696d\u8cbb\u306e\u7bc4\u56f2\u3068\u511f\u5374\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u307e\u3068\u3081<\/a><\/p>\n<div style=\"font-size:14px;\">\u7e70\u5ef6\u8cc7\u7523\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u30b5\u30a4\u30c8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/houji314.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u7e70\u5ef6\u8cc7\u7523<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u7a0e\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u304d\u306b\u3001\u7e70\u5ef6\u8cc7\u7523\u3092\u4e0a\u624b\u304f\u5229\u7528\u3059\u308b\u3068\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002 \u7e70\u5ef6\u8cc7\u7523\u306b\u306f\u3001\u4f1a\u793e\u6cd5\u4e0a\u3084\u7a0e\u6cd5\u7279\u6709\u306e\u3082\u306e\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u3042\u308a\u3001\u652f\u51fa\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002  [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":18427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[98],"tags":[92],"class_list":["post-18421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-return","tag-first_test"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/18421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/comments?post=18421"}],"version-history":[{"count":3,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/18421\/revisions"}],"predecessor-version":[{"id":46199,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/18421\/revisions\/46199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media\/18427"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media?parent=18421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/categories?post=18421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/tags?post=18421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}