{"id":21123,"date":"2015-11-30T13:48:58","date_gmt":"2015-11-30T04:48:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=21123"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"depreciable-asset-durable-life","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/21123\/","title":{"rendered":"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3067\u8010\u7528\u5e74\u6570\u306e\u7591\u554f\u3092\u89e3\u6c7a\uff01"},"content":{"rendered":"<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8010\u7528\u5e74\u6570\u3092\u5b9a\u3081\u305f\u7701\u4ee4\u3067\u3059\u3002\u8010\u7528\u5e74\u6570\u3068\u306f\u8cc7\u7523\u306e\u5bff\u547d\u3001\u3059\u306a\u308f\u3061\u305d\u306e\u8cc7\u7523\u304c\u3069\u308c\u304f\u3089\u3044\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5229\u7528\u3067\u304d\u308b\u304b\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3068\u3044\u3046\u624b\u6cd5\u306b\u3088\u3063\u3066\u3001\u3053\u306e\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5c11\u3057\u305a\u3064\u8cbb\u7528\u5316\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u969b\u306b\u306f\u8010\u7528\u5e74\u6570\u3092\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u305d\u3082\u305d\u3082\u6e1b\u4fa1\u511f\u5374\u3068\u306f<\/h2>\n<p>\u8010\u7528\u5e74\u6570\u3092\u77e5\u308b\u306b\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u3092\u898b\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u3082\u305d\u3082\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3084\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u4e00\u3064\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u4e00<a href=\"https:\/\/biz.moneyforward.com\/words\/2254\/\" data-internallinksmanager029f6b8e52c=\"275\" title=\"\u4f1a\u8a08\u671f\u9593\">\u4f1a\u8a08\u671f\u9593<\/a>\u306b\u304a\u3051\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1296\/\" data-internallinksmanager029f6b8e52c=\"305\" title=\"\u7d4c\u55b6\u6210\u7e3e\">\u7d4c\u55b6\u6210\u7e3e<\/a>\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u306e\u3067\u3001\u58f2\u4e0a\u306a\u3069\u305d\u306e\u671f\u9593\u306e\u53ce\u76ca\u3068\u3001\u305d\u306e\u53ce\u76ca\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u3063\u305f\u8cbb\u7528\u3092<a href=\"https:\/\/biz.moneyforward.com\/words\/1162\/\" data-internallinksmanager029f6b8e52c=\"330\" title=\"\u671f\u9593\u5bfe\u5fdc\">\u671f\u9593\u5bfe\u5fdc<\/a>\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3092<b>\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247<\/b>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/204\/\" data-internallinksmanager029f6b8e52c=\"261\" title=\"\u58f2\u4e0a\u539f\u4fa1\">\u58f2\u4e0a\u539f\u4fa1<\/a>\u3068\u3044\u3046\u8cbb\u7528\u3092\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u3042\u308b\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u58f2\u4e0a\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u305f\u3068\u3057\u305f\u3089\u3001\u305d\u306e\u5546\u54c1\u306e\u539f\u4fa1\u3001\u3059\u306a\u308f\u3061\u58f2\u4e0a\u539f\u4fa1\u3082\u540c\u3058\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u540c\u3058\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u3001\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5dee\u984d\u3067\u3042\u308b\u5229\u76ca\u304c\u307e\u3055\u306b\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3059\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f8b\u3048\u3070\u5e97\u8217\u5efa\u7269\u3084\u55b6\u696d\u8eca\u4e21\u306a\u3069\u306f\u3069\u3046\u3067\u3057\u3087\u3046\uff1f\u3053\u308c\u3089\u306f\u8cfc\u5165\u3057\u305f\u671f\u3060\u3051\u3067\u306a\u304f\u3001\u6765\u671f\u4ee5\u964d\u3082\u4f7f\u7528\u3057\u3001\u8907\u6570\u306e\u671f\u9593\u306e\u58f2\u4e0a\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cfc\u5165\u3057\u305f\u671f\u3060\u3051\u306e\u8cbb\u7528\u3068\u3059\u308b\u308f\u3051\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u3088\u3046\u306b<b>\u8cfc\u5165\u3057\u305f\u671f\u4ee5\u964d\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u58f2\u4e0a\u306b\u8ca2\u732e\u3059\u308b\u3082\u306e\u306f\u3001\u4e00\u65e6\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u305d\u306e\u5f8c\u5c11\u3057\u305a\u3064\u8cbb\u7528\u51e6\u7406<\/b>\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u3053\u306e\u3088\u3046\u306b\u5c11\u3057\u305a\u3064\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u304f\u65b9\u6cd5\u3092\u6e1b\u4fa1\u511f\u5374\u3068\u8a00\u3044\u3001\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8cc7\u7523\u306e\u3053\u3068\u3092\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u8a00\u3046\u306e\u3067\u3059\u3002<\/p>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u3092\u898b\u3066\u307f\u3088\u3046<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u3066\u5c11\u3057\u305a\u3064\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u304f\u3068\u3044\u3063\u3066\u3082\u3001\u5efa\u7269\u3068\u8eca\u4e21\u3067\u306f\u4f7f\u308f\u308c\u308b\u671f\u9593\u304c\u3061\u304c\u3044\u307e\u3059\u304b\u3089\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u671f\u9593\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u3001\u4f55\u3092\u4f55\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u3079\u304d\u304b\u3092\u5b9a\u3081\u305f\u7701\u4ee4\u304c\u300c<a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340M50000040015\" target=\"_blank\" rel=\"nofollow noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<\/a>\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7701\u4ee4\u306e\u5225\u8868\u7b2c\u4e00\u3092\u898b\u308b\u3068\u3001\u5e97\u8217\u7528\u306e\u5efa\u7269\u306f\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3067\u9020\u3089\u308c\u305f\u3082\u306e\u306f\u8010\u7528\u5e74\u6570\u304c39\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u300139\u5e74\u304b\u3051\u3066\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u55b6\u696d\u7528\u8eca\u4e21\u306f\u300c\u8eca\u4e21\u53ca\u3073\u904b\u642c\u5177\u300d\u2192\u300c\u524d\u63b2\u306e\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u300d\u2192\u300c\u81ea\u52d5\u8eca\uff08\u4e8c\u8f2a\u53c8\u306f\u4e09\u8f2a\u81ea\u52d5\u8eca\u3092\u9664\u304f\u3002\uff09\u300d\u2192\u300c\u305d\u306e\u4ed6\u306e\u3082\u306e\u300d\u2192\u300c\u305d\u306e\u4ed6\u306e\u3082\u306e\u300d\u3068\u306a\u308a\u8010\u7528\u5e74\u6570\u306f6\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u300d\u3067\u306f\u4ee5\u4e0b\u306e\u516d\u3064\u306e\u5206\u985e\u3067\u8010\u7528\u5e74\u6570\u8868\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u5225\u8868\u7b2c\u4e00\u3000\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u4ee5\u5916\u306e\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<br \/>\n\u5225\u8868\u7b2c\u4e8c\u3000\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306e\u8010\u7528\u5e74\u6570\u8868<br \/>\n\u5225\u8868\u7b2c\u4e09\u3000\u7121\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<br \/>\n\u5225\u8868\u7b2c\u56db\u3000\u751f\u7269\u306e\u8010\u7528\u5e74\u6570\u8868<br \/>\n\u5225\u8868\u7b2c\u4e94\u3000\u516c\u5bb3\u9632\u6b62\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<br \/>\n\u5225\u8868\u7b2c\u516d\u3000\u958b\u767a\u7814\u7a76\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/div>\n<p>\u540c\u3058\u5efa\u7269\u3067\u3082\u3001\u5e97\u8217\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u306e\u304b\u7814\u7a76\u958b\u767a\u7528\u306e\u5efa\u7269\u306a\u306e\u304b\u3001\u307e\u305f\u3001\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306a\u306e\u304b\u6728\u9020\u306a\u306e\u304b\u306a\u3069\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u7528\u9014\u30fb\u69cb\u9020\u306b\u5fdc\u3058\u305f\u8010\u7528\u5e74\u6570\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f1a\u8a08\u30fb\u76e3\u67fb\u3068\u7a0e\u52d9\u3067\u306f\u8010\u7528\u5e74\u6570\u304c\u9055\u3046\uff1f<\/h2>\n<p>\u300c<a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340M50000040015\" target=\"_blank\" rel=\"nofollow noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<\/a>\u300d\u306e\u7b2c\u4e00\u6761\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u300c\u7b2c\u4e00\u6761\u3000<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u30fb\u30fb\u30fb\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u30fb\u30fb\u30fb\u306b\u898f\u5b9a\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u30fb\u30fb\u30fb\u306e\u8010\u7528\u5e74\u6570\u306f\u30fb\u30fb\u30fb\u300d<\/p><\/blockquote>\n<p>\uff08\u30fb\u30fb\u30fb\u90e8\u5206\u306f\u7b46\u8005\u304c\u7701\u7565\u3002\u4ee5\u4e0b\u540c\u3058\uff09<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u7701\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8010\u7528\u5e74\u6570\u306f\u3001<b>\u3042\u304f\u307e\u3067\u7a0e\u6cd5\u4e0a\u306e\u8010\u7528\u5e74\u6570<\/b>\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u306e\u516c\u5e73\u6027\u304c\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u3069\u3093\u306a\u4f01\u696d\u3067\u3082\u540c\u3058\u898f\u5b9a\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3088\u3046\u306b\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u9055\u3046\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u3058\u8cc7\u7523\u3067\u3042\u308c\u3070\u8010\u7528\u5e74\u6570\u306f\u540c\u3058\u306b\u305b\u3088\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4f1a\u8a08\u30fb\u76e3\u67fb\u4e0a\u306e\u8010\u7528\u5e74\u6570\u306e\u8003\u3048\u65b9\u306f\u5c11\u3057\u9055\u3044\u307e\u3059\u3002\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u300c<a href=\"http:\/\/www.hp.jicpa.or.jp\/specialized_field\/files\/2-8-81-2-20120216.pdf\" target=\"_blank\" rel=\"nofollow 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/fixed-asset-tax-is-estimated\/\" target=\"_blank\" rel=\"noopener\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\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<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/depreciation-expense-ax-avoidance\/\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u3092\u7406\u89e3\u3057\u3066\u7bc0\u7a0e\u306b\u3064\u306a\u3052\u3088\u3046<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/kojin-kaikei\/depreciation\/\" target=\"_blank\" 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